Court : Himachal Pradesh
Reported in : 2008(2)ShimLC267
..... appellant yuvraj gurang nor is there any evidence indicating that he (appellant gursharan sharma) financed the trade of charas and opium conducted by appellant yuvraj gurang, except statement, under section 67 of the narcotic drugs and psychotropic substances act, of appellant yuvraj gurang, which too has been retracted by him. as regards appellant ..... cannot form the basis for convicting appellant gursharan sharma of the offence, he was charged with. the said statement is relevant, only under section 30 of the indian evidence act, which says that confession of an accused 'may be taken into consideration' by the court against other co-accused charged with the same ..... was interrogated by pw-2 balwinder kumar. he made statement, under section 67 of the narcotic drugs and psychotropic substances act, ex. pw-1/v-3, wherein he confessed that the business of charas and opium conducted by appellant yuvraj gurang was financed by him.5. prosecution examined pw-2 balwinder kumar, intelligence officer .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : AIR1974HP1
..... ultra vires.5. on june 17, 1968, the public premises (eviction of unauthorised occupants) amendment ordinance no. 5 1968 was promulgated. it was replaced by the public premises (eviction of unauthorised occupants) amendment act, 1968, which came into force on august 16, 1968. the principal act was amended by the insertion of section 10-e, which provided:'no civil court ..... the petitioner has averred that a certified copy of the impugned order had to be obtained and the ministry of law as well as the ministry of finance of the central government had to be consulted. the central government had also taken proceedings for appealing to the supreme court against the decision of the full ..... explanation should not be accepted. in my opinion, there is good ground for condoning the delay. the central government acted prudently in seeking the advice of the ministry of law and the ministry of finance and also in waiting to see whether an appeal could be filed in the supreme court against the decision of .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : (2008)216CTR(HP)72
..... independent functioning of the parliament. the law in force has to be enforced by the authorities to be complied within its letter and spirit. the constitutional validity of section 245d(2a) and section 245h of the it act, as amended by the finance act, 2007 is under challenge through this petition. therefore, it is provided (sic-prayed) that the application of the petitioner as referred in ..... section 245d(2a) be decided by 31st of march, 2008 as provided under the law.3. till section 245d of the it act, was amended by the finance act, 2007, there was no provision for payment of interest on the additional tax. however, by virtue of the .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : AIR1997HP51
..... the enactment. we have already made a reference to the provisions of section 50 of the state of himachal pradesh act. it is needless to point out that the provisions of the himachal pradesh general clauses act, 1968 as amended by the himachal pradesh act no. 18 of 1971 would also enable any court to interpret the ..... towards that end the university shall perform the functions mentioned in the section. section 6 sets out the powers of the university and section 7 the jurisdiction thereof. according 10 section 10 the chancellor. vice-chancellor, the dean of faculties, the registrar, the finance officer and such other persons in the service of the university as ..... the university and shall be ex-official chairman of the executive council, the academic council, the finance committee and the board of management. under section 18, the court, the executive council, the academic council, the faculties, the finance committee and such other boards and committees as may he declared by the statutes to be .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : [2000]246ITR762(HP)
..... relating to collection of tax at source does not apply to them.4. as stated in the petition, by the finance act, 1988, certain amendments were introduced in the income-tax act, 1961. section 44ac came to be inserted with effect from april 1, 1989, making special provision for computing profits and gains from ..... according to the petitioners, there were two provisions in the act, i.e., sections 44ac and 206c, the former being imposing section and the latter being collecting provision. by the finance act, 1992, section 44ac, was deleted from the statute and its substantial provision was incorporated in section 206c virtually making the said provision as composite one, for ..... 1996]219itr330(sc) of the supreme court upholding the constitutional validity of section 206c, the division bench held that after deletion of section 44ac by the finance act, 1992, with effect from april 1, 1993, l-13, l-13a licensees also became liable under section 206c and tax could be deducted at source as such a person .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : [2001]113TAXMAN55(NULL)
..... relating to collection of tax at source does not apply to them.4. as stated in the petition, by the finance act, 1988, certain amendments were introduced in the act. section 44ac of the act came to be inserted with effect from 1-4-1989, making special provision for computing profits and gains from the business ..... according to the petitioners, there were two provisions in the act, i.e., sections 44ac and 206c, the former being imposing section and the latter being collecting provision. by the finance act, 1992, section 44ac was deleted from the statute and its substantial provision was incorporated in section 206c virtually making the said provision as composite one for imposition ..... case (supra) of the supreme court upholding the constitutional validity of section 206c, the division bench held that after deletion of section 44ac by the finance act, 1992, with effect from 1-4-1993. l- 13, l- 13a licensces, also became liable under section 206c and tax could be deducted at source as such a per- .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : [2003]133STC101(HP)
..... in o.c. corporation v. state of bihar [1996] 102 stc 33 (pat). a division bench of the patna high court held, while considering section 31 of the bihar finance act, 1981, as substituted by bihar ordinance 20 of 1993, which laid down that the transporters shall carry a declaration in a prescribed form in respect of ..... on either side, it would be appropriate to refer to the provisions of the act and the rules on which the learned counsel on either side placed strong reliance. the main act, namely, the himachal pradesh motor spirit (taxation of sales) act, 1968 (act 10 of 1968) provided, as it was originally enacted, for the levy of tax on the ..... mehatpur in una district and he has been issued with the licence by the petrol taxation officer under the himachal pradesh motor spirit (taxation of sales) act, 1968 (hereinafter referred to as 'the act') and the himachal pradesh motor spirit (taxation of sales) rules, 1969, made thereunder. the petitioner in this case was subjected to assessment for .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : (1991)100CTR(HP)1,[1991]187ITR188(HP)
..... received representations, moved a further amendment to section 44ac of the income-tax act by virtue of section 10 of the direct tax laws (amendment) act, 1989, which reads as under (see : [1989]176itr251(ker) ) :'10. amendment of section 44ac.--in section 44ac of the income-tax act (as inserted by section 15 of the finance act, 1988 (26 of 1988)), in sub-section (1), in clause (a), the following proviso ..... bhawani singh j.1. through this batch of writ petitions, the petitioners have challenged the validity of sections 44ac and 206c of the income-tax act, 1961. these amendments were inserted by the finance act, 1988; and came into force from april 1, 1989 (assessment year 1989-90) and june 1, 1988, respectively. it is necessary, at this stage, to reproduce these provisions in extenso .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : [1998]232ITR138(HP)
..... different high courts that total income as computed before making deductions under the said clause had then received the statutory recognition by the amendment act in 1985 introduced by section 10 of the finance act, 1985,6. hence, we have no hesitation to answer the question referred to us in the affirmative by holding that the tribunal ..... was right in law in deciding that the deduction under section 36(1)(viii) of the income-tax act be allowed at the prescribed percentage of ..... assessees and also relying on the decision of the patna high court in the case of bihar state finance corporation : [1983]142itr518(patna) , where it is held that the statutory deduction under section 36(1)(viii) of the act was available to a financial corporation fulfilling the requisite conditions before deduction of the amount allowable under .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : 2002CriLJ2985
..... members leaving out other directors of the automobile company.the charge-sheet filed with the police did not disclose that the finance company had also filed a complaint under section 138 of the negotiable instruments act which was pending at the time of the filing of the first information report. in these circumstances, the appellants filed ..... offences with the sole purpose of getting the loan due to the finance company by browbeating and tyrannising the appellants with criminal prosecution. the apex court also took note of the fact that criminal complaint under section 138 of the negotiable instrumetns act was pending against the appellants and other accused and if the offence ..... they will suffer the consequences. the apex court observed that there was no occasion for the complainant to prosecute the appellants under sections 406, 420 of the indian penal code. such an act on the part of the complainant was an abuse of the process of law. the prosecution against the appellants for these .....
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