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 : 1990ACJ647
..... claim which the deceased could have pursued in his own lifetime, because it is for damages suffered not by himself, but by his family after his death. the act of 1846, section 2 provides that the action is to be for the benefit of the wife or other member of the family, and the jury (or judge) are to give ..... further, it is worthwhile to quote the following paragraphs from ck. subramania iyer v. t. kunhi kuttan nair 1970 acj 110 (sc):(5) the scope of section 1 of the campbell's act was considered by the house of lords in davies v. powell duffryn associated collieries ltd. (1942) ac 601. dealing/ with the mode of assessment of damages ..... awarded by the tribunal. in other words, these amounts are to be taken into consideration by the tribunal while awarding the compensation to the claimants under section 110-a of the motor vehicles act, 1939. looking to the importance of the matter, the advocate general and other learned counsel were requested to assist the court and place their views. .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : I(1990)ACC34,1990ACJ13
..... in such cases, the supreme court in c.k. subramonia iyer v. t. kunhi kuttan near 1970 acj 110 (sc), has explained the dichotomy between section 1-a and section 2 of the fatal accidents act. the apex court has laid down that there can be no exact uniform rule for measuring the value of human life and the measure of damages ..... in hira lal v. state of punjab air 1961 punjab 236, the right to recover damages for having wrongfully caused death is wholly statutory as provided in section 1a of the fatal accidents act, 1855. the basic rule is that the designated beneficiaries are entitled to compensation for a pecuniary or a material loss, resultant from the death of a ..... v. r.m.k. veluswami 1958-65 acj 179 (sc), and it was pointed out that:compulsory damages under section 1a of the act for wrongful death must be limited strictly to the pecuniary loss to the beneficiaries and that under section 2, the measure of damages is the economic loss sustained by the estate. there can be no exact uniform rule .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : I(1990)ACC67,1990ACJ333
..... (orissa). in the last case, the learned judge of orissa high court, while dealing with the onus of proof under the provisions of the motor vehicles act and section 5 of 'the limitation act and relying on the judgment of the same court in hemalata devi v. s.k. lokman 1973 acj 257 (orissa), held that the question of delay ..... judge, after examining all the facts and circumstances of the case and the principles to be applied for the interpretation of 'sufficient cause' under proviso to section 110-a (3) of the act, came to the conclusion that a liberal construction has to be given to these words. further, the learned judge observed that where the claimant is ..... tribunal should have considered the same to condone the delay in question. it is further urged by him that the tribunal has interpreted the provisions of section 110-a (3) of the act very narrowly whereas these provisions have to be construed quite liberally in favour of the claimant keeping in view the special circumstances of this case. .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : 1990CriLJ1347
..... he was necessarily in lawful possession of the property which was the subject-matter of the theft and he is not, therefore, entitled to recover the property under section 517, criminal procedure code.''6. in the instance case, even though the non-applicant has been acquitted, due to incomplete evidence, it would not be proper exercise of discretion ..... this order. hence this petition.2. the facts, in brief, are that the petitioner and respondent no. 2 were prosecuted under section 379 of the indian penal code and sections 41 and 42 of the indian forest act, 1927. it is alleged that on 19-11-1982, kedar singh, inspector c.i.d., was present at kotkhai in ..... case by the prosecution indicate that the property belongs to the government. it is relevant to refer to section 69 of the indian forest act :'when in any proceedings taken under this act, or in consequence of anything done under this act, a question arises as to whether any forest-produce is the property of the government, such produce .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : 1990CriLJ506
..... the same by way of this petition.2. the facts, in brief, are that the petitioner was prosecuted for an offence under section 33 of the indian forest act, 1927 (hereinafter referred to as 'the act'). he was accused of felling 15 khair trees unauthorisedly from private area of tika kholi, tika sai and gadiara. he was also accused ..... he was necessarily in lawful possession of the property which was the subject-matter of the theft and he is not, therefore, entitled to recover the property under section 517, criminal procedure code.'6. in the instant case, even though the non-applicant has been acquitted, due to incomplete evidence, it would not be proper exercise of discretion ..... him need not be returned to him in view of the evidence to the contrary on this aspect.section 69 of the act reads as under:'when in any proceedings taken under this act, or in consequence of anything done under this act, question arises as to whether any forest-produce is the property of the government, such produce .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : I(1990)ACC388,AIR1990HP19
..... v. bhanumati mishra). in the last case, the learned judge of orissa high court, while dealing with the onus of proof under the provisions of the motor vehicles act and section 5 of the limitation act and relying on the judgment of the same court in hemalata devi v. sk. lokman, 1973 acc cj 257 : (air 1974 orissa 24), held that the question ..... and she started living in her parents' house. the dispute with her father-in-law had occurred on the pension of her deceased husband which-was settled half-half in 1968. regarding the transfer of property in the name of his other sons by the father-in-law of the appellant, the appellant came to know in 1987. on this day ..... by a dispute relating to the entitlement of pension admissible on the death of her husband and this dispute with her father-in-law came to be settled somewhere in 1968. thereafter her father-in-law transferred the family property in the name of his surviving sons leaving her to depend on her parents being issueless. in this very chain .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : AIR1990HP35,I(1990)DMC219
..... of to give relief to a wrong-doer, the foundation of which is based on his own wrongs. in attempting to make a harmonious construction of the sections in the amended act, merely because the subsequent amendments are claimed to usher in liberalisation on the aspect of divorce, the court cannot bring about an interpretation which would give a ..... given ex parte on 10-5-1983. even after the said decree, there was no restitution of conjugal rights, as such the wife filed a petition under section 10 of the act for judicial separation on 6-8-1984. the wife in this petition also levelled an allegation that the husband had married another woman. this petition was also ..... during the subsistence of the marriag between the parties. it was submitted that the husband cannot take advantage of his own wrong and the provisions of section 23(1)(a) of the act clearly debar the husband for getting a relief of the decree for divorce. mr. chhabil dass, in support of his contention placed reliance on sounderammal v .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : 1990ACJ592
..... code and in default of payment of fine to undergo simple imprisonment for one month. the accused is further to pay a fine of rs. 2,000/- under section 117 of the motor vehicles act and in default of payment of fine to undergo simple imprisonment for six months. the accused is further sentenced to pay a fine of rs. 100/- for ..... magistrate, 1st class (ii), shimla, in case no. 174/2 of 1983, decided on31.12.1985. it relates to an offence under sections 279 and 337, indian penal code read with sections 117, 3 and 112 of the motor vehicles act. the brief facts of the case are that on 17.8.1985 the police reached at the place of accident near the ..... .9. i, therefore, allow this appeal, set aside the judgment dated 31.12.1985 and convict the accused for offences under sections 279 and 337 of the indian penal code read with sections 117, 3 and 112 of the motor vehicles act. on the point of sentence looking to the fact that the accident took place on 17.8.1983 and considerable period .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : AIR1987HP89
..... findings. the sole question for decision in this revision is as to whether the claim of the landlords for rebuilding is bona fide or not. the relevant portions of section 14 of the act read as follows : -- '14. eviction of tenants.-- (1) a tenant in possession of a building or rented land shall not be evicted therefrom in execution ..... the bona fide requirement of the landlord for the purpose of building or rebuilding of the premises. 24. the tenants' rights are-also fully safeguarded under section 14(4) of the act, and they would be entitled to restoration of possession in case the landlords put the building to any use or let it out to any tenant other ..... roofing of slates. some portions of the walls are in mud-plaster and at some places there is cement plaster. it is also proved that the landlords have finances for re-constructing the disputed premises and they can afford to rebuild the premises by demolishing the old structure. such rebuilding cannot be carried out without getting the .....
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