Court : Punjab and Haryana
Reported in : AIR1956P& H167; [1956]7STC819(P& H)
..... consists of executing contracts for municipal buildings, roads and sanitary works, does not bring him within the scope of the definition of 'dealer' contained in section 2(c), bengal finance (sales tax) act of 1941 as extended to the state of delhi, and that the transactions carried out by him do not fall within the meaning of the term ..... application under article 32, a fortiori also under article 223.these observations have apposite application to the circumstances of the present case. explanation ii to section 2(g) of the act having been declared ultra vires, any imposition of sales tax on the appellant in madhya pradesh is without the authority of law and that being ..... delivered for consumption, & the explanation in question had made drastic changes in the rules of the sale of goods act without getting the assent of the governor-general as required by section 107, government of india act, 1935, refused to grant a writ on the ground that a mandamus issued only to compel an authority to do .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1955P& H184
..... factory limited of delhi challenging certain actions of the respondents, the sales tax officer ward no. 5 and the commissioner of sales tax of delhi state, under the bengal finance (sales-tax) act of 1941 as extended to the state of delhi.2. it appears that the petitioner company has two factories, one at delhi where wicks, tapes, 'niwars' etc., ..... purchased free of tax for purposes of manufacture, and a revision petition was filed by the firm before the commissioner of sales tax under the provisions of section 20 of the act with the result that on 3-9-1953 an order was passed to the effect that the orders of the assistant commissioner dated 2-2-1953 and ..... raw materials purchased by it for the purpose of manufacture of cloth at ghaziabad.it is evident from the letter that the sales tax officer interpreted the provisions of section 5(2)(a)(ii) as meaning that exemption could only be given with regard to materials purchased for the purpose of manufacturing within the state of delhi, whereas .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2004)191CTR(P& H)103; [2005]274ITR17(P& H)
..... under the kar vivad samadhan scheme, 1998 (for short 'the scheme'), enacted under chapter vi of the finance (no. 2) act, 1998 (for short 'the act').2. the petitioner had filed a declaration dt. 14th dec., 1998 (annex. p-2), under section 89 of the act, in respect of disputed tax arrears on account of tax, interest and penalty for the asst. yr. ..... reduced from rs. 7,03,092 to rs. 6,13,864 (7,03,092-89,228). the certificate for full and final settlement of tax arrears under section 92 r/w section 91 of the act in form no. 3 (annex. p-7) was also issued on 11th aug., 1999.4. the assessee, thereafter, has been making successive representations to ..... appeal was pending before cit(a), faridabad. on the basis of the said declaration, cit, rohtak, the designated authority, issued a form of certificate of intimation under section 91 of the act, dt. 23rd feb., 1999 (annex. p-3). this intimation was accompanied by the calculations whereby the disputed amount of tax arrears were determined at rs. 17,36 .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1998]234ITR400(P& H)
..... the aforesaid case was dealing with a different provision of law the interpretation put on that provision shall have a bearing on the interpretation put on section 32a(2)(b)(ii) of the act. there is no specific overruling of the view taken by this court or approving the view taken by other courts from which this court had ..... circumstances of the case, the income-tax appellate tribunal is right in law in holding that cold storage business is covered under the language of section 32a(2)(b)(ii) of the income-tax act, 1961, and that machinery installed in cold storage is entitled to the investment allowance ?'2. the assessee-firm started a cold storage business during ..... production of any article or thing and that 'cold storage' was not covered by the provisions of section 32a(2)(b)(ii) of the act which are as under :'32a. (2) the ship or aircraft or machinery or plant referred to in sub-section (1) shall be the following namely :--..... (ii) in a small-scale industrial undertaking for the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR2006P& H29; (2006)142PLR358
..... be ineffectual. therefore, the question would be one of discretion rather than jurisdiction and maintain- ability of the suit.similarly, a perusal of section 41(h) of 1963 act would show that injunction cannot be granted when equally efficacious relief could be obtained by any other usual mode of proceedings which might have ..... for implementation of the project,ii) approval of the building plans from the district town planner'iii) sanction of loans from hfc/banks/institutions.in self financed projects, satisfactory evidence of own capital, list of machinery alongwith quotations and sources of procurement and details of mode of implementation may be given within 90 ..... of the project.ii) approval of the building plans from the district town planner.iii) sanction of loans from hfc/banks/financial institution.in self-financed projects, satisfactory evidence of own capital, list of machinery alongwith quotations and sources of procurement and details of mode of implementation may be given within .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2005)141PLR497
..... by the chandigarh administration on 16.10.2002. the zoning plan prepared in pursuance of the directions of the state government/chief administrator under section 4 of the act is alleged to be statutory plan and that no illegality was committed by the administration in allotting this school site in sector 11-b, ..... sites.3. the approval conveyed vide memo no. 1968-utfi(3)-2002/5745 dated 25.6.2002 may be treated as withdrawn. sd/-superintendent finance-i, for finance secretary-cum chief administrator,chandigarh administration.'at this stage, the reproduction of the following statutory provisions would be helpful in appreciating the respective arguments raised ..... sent by you vide your memo under reference. you are requested to incorporate the same in the layout plan of respective sectors. sd/-superintendent finance-i,for finance secretary-cum-chief administrator, chandigarh administration.'subsequently, nursery school sites were upgraded to that of primary school sites and the letter dated 25.6 .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1970P& H379
..... of appropriation (no. 2) bill, 1969, in accordance with the provisions of rule 29. on february 10, the entire opposition walked out before the speech of the finance minister and the presentation of the budget of 1969-70. on february 11, after question hours, the opposition again walked out and thereafter did not participate in the deliberations ..... recommending the presentation of the budget for 1969-70 was received and a list of business, copy annexure 'r. 2/1', of the very date, indicating that the finance minister would present the budget on february 10, 1969, was issued, and despatched to the members of the house by post. respondent 2 claims that he received the ..... so directed shall absent himself accordingly. such member shall be deemed to be absent from the meetings of the assembly for purposes of section 3(2) (a) of the punjab legislative assembly (allowances of members) act, 1942, but shall not be deemed to be absent for the purposes of article 190(4) of the constitution.'and rule 121 .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1970P& H112
..... minister discussed the case with the chief minister who agreed with the arrangement suggested by her but even before the post of additional director medical education was sanctioned by the finance department and against the specific orders of the chief minister the administrative department abolished the post of d. d. r. m. e. and on the 1st january ..... -3-1966. the position of the petitioner, in the final gradation list of the pcms i and ii prepared on 7-12-1963 under the states reorganisation act, 1956 (central act 37 of 1956) after the merger of the states of erstwhile pepsu and punjab as per annexure r. 2/4, was as low as 121. twenty ..... of article 16 was dismissed. there, some patwaris who had been working as part-time government servants in uttar pradesh in the revenue department, had indulged in acts of indiscipline by trying to paralyse the revenue department and coerce the government to accept their demands. these patwaris tendered their resignations and the government accepted the same .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1991CriLJ874
..... , by the police of police station gharinda in case fir no. 173 dated 3-8-1988 under section 411/414 of the indian penal code and under section 25 of the arms act and section 18 of the narcotic drugs and psychotropic substances act etc. etc. the detenu is alleged to have made a confessional statement before the police on august ..... prejudicial activity of the detenu and passing of the detention order was held to be explained on the file as the enforcement of directorate of the ministry of finance had to verify the activities of the detenu in a racket of foreign exchange at various far off places like hong kong, new york and other places. ..... to check his future propensities in indulging in prejudicial activities and is not punitive in nature. thus there is no question of restrospective application of the provisions of this act.17. for the foregoing reasons, the impugned order of detention is quashed by accepting this habeas corpus petition. the detenu is ordered to be released forthwith, if .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1996)114PLR273
..... houses and while the land falling under their houses is being acquired without giving them opportunity to make representation and without compliance of provisions of section 5a of the act, the land belonging to influential persons has been left out. it has also been pleaded that there is no urgency for acquisition of the ..... blocks. it has also been stated that the land-owners of 13 acres land have accepted the award under protest and reference made under section 18 of the act is pending in the court of the additional district judge, mansa. during the course of arguments, we directed the learned counsel for the ..... projects is invariably delayed a account of inter-departmental communications. in the present case, at least three departments viz, education, industrial training/technical education and the finance department were involved, sometimes, even the inter-departmental delays make the problem more acute and increase the 'urgency of the necessity for acquisition'. this is precisely .....
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