Judgment Search Results Home > Cases Phrase: finance act 1970 section 16 amendment of section 80mm Court: punjab and haryana Page 97 of about 1,004 results (0.202 seconds)

Ropar District Co-operative Milk Producers Union Ltd. Vs. Cit-ii

Court : Punjab and Haryana

Reported in : [2009]311ITR42(P& H)

..... sheet situated at mohali was actually constructed by punjab dairy development corporation ltd. prior to financial year 1983-84 whereas the assessee claimed deduction under section 80-i of the act in assessment year under consideration as if the plant had been constructed by the assessee and the said deduction was allowed by the assessing officer ..... not present at the time of original assessment would constitute 'reason to believe that any income chargeable to tax has escaped assessment' within the meaning of section 147 of the act and the same cannot be said to be mere change of opinion.8. the tribunal while restoring the matter to the file of commissioner (appeals) ..... to which the assessee filed return declaring income at rs. 37,69,485 on 5-3-1999. the assessing officer made the assessment under section 143(3) read with section 147 of the act at rs. 47,11,857. the assessee-appellant feeling aggrieved against the action of the assessing officer filed appeal before the commissioner (appeals), .....

Nagpal Steels Ltd. Vs. Commissioner of Central Excise, Chandigarh

Court : Punjab and Haryana

Reported in : 2001(78)ECC338; 2002(144)ELT46(P& H)

..... 14.030 mts be not confiscated.(ii) the truck used in transporting non-duty paid steel ingots be not confiscated under section 115 of the customs act.(iii) central excise duty amounting to rs. 59,13,056.26 be not imposed on the suppressed production of 10618.784 ..... had filed the three appeals. these were disposed of by the tribunal vide its order dated december 24, 1997. however, only two petitions under section 35g(3) have been filed. it appears that mr. c.l. nagpal the managing director has not filed any petition. it may also ..... a copy of the order has been produced as annexure p-7. then, the petitioners filed applications for reference to this court under section 35g(1). these applications and also the petitions for stay of recovery were dismissed by the tribunal vide order dated august 25, 1998. ..... jawahar lal gupta, j.1. these are two petitions under section 35g(3) of the central excise act, 1944. the company and its director are the petitioners. they pray that the appellate tribunal be .....

Present: Mr. Surendra Kumar Vs. Swastik Enterprises

Court : Punjab and Haryana

..... charge of the day to day affairs and business of that company can be made vicariously liable for punishment for the offence under section 138 of the act. explanation attached to section 141 of the act states that company . means any body corporate and includes a firm or other association of individuals and director . in relation ..... on appreciation of evidence, court can always summon the persons as additional accused. since the petitioners have been summoned to face trial only under section 138 of the act, this court is inclined to accept the contentions of the learned counsel for the petitioners that the petitioners have neither issued the cheques which ..... , the petitioners cannot be treated as partners/directors of m/s reliance minerals. learned counsel for the petitioners further argued that the provisions of section 141 of the act apply to the company, firm and association of individuals, but not to the sole proprietary concern. so, the question of the petitioners being vicariously .....

Hansa Metallics Ltd. Vs. Union of India (Uoi)

Court : Punjab and Haryana

Reported in : 2001(133)ELT543(P& H)

..... consideration of the main question as to whether the process of corrugation of metallic sheets amounts to manufacture within the meaning of section 2(f) of the act. the said section reads as under:'section 2(f) - 'manufacture' includes any process -(i) incidental or ancillary to the completion of a manufactured product;(ii) ..... (supra) and proceeded to lay down the following proposition :'the decisions aforesaid make it clear that the definition of the expression 'manufacture' under section 2(f) of the act is not confined to the natural meaning of the expression 'manufacture' but is an expansive definition. certain processes, which may not have otherwise amounted ..... .5. the petitioner has filed replication reiterating its plea that the process of corrugation does not amount to manufacture within the meaning of section 2(f) of the act. it has also controverted the assertion of the-respondents about the price difference between the galvanised sheets and corrugated galvanised sheets by stating .....

Satinder Singh and Another Vs. Bhupinder Kaur and Others

Court : Punjab and Haryana

Reported in : AIR1992P& H29

..... . the division bench in the case while dealing with the liabilities of the trustees and the legal representatives observed as under :--'the loss occasioned by the negligent acts and omissions or wilful defaults of the late trustee must be made good from his assets in the hands of his legal representative. the cause of action survives ..... the beneficiaries. i have heard learned counsel for the parties.3. on behalf of the objector reliance has been placed on ss. 226 and 258 of the succession act, which are reproduced below:--'226. accrual of representation to surviving executor:-- when probate has been granted to several executors, and one of them dies, the entire representation ..... singh. both gurdial kaur and pritam kaur were wives of umrao singh. the beneficiaries satinder singh and others filed a petition u/s. 368 of the succession act for taking action against the executors for causing loss to the estate of the two deceased aforesaid. a direction was required to be given to the executors to .....

Ushman Vs. Inderjit

Court : Punjab and Haryana

Reported in : AIR1977P& H97

..... after a fair trial has been given by the wife, if the husband utterly fails in his primary marital duty, he should be regarded as impotent under section 12(1)(a) of the act right from the time of his marriage till the institution of the proceedings for its annulment. the learned judge observed in that case that the appellant had ..... respondent lay upon the appellant, which she had not been able to discharge. in support of his argument, he has placed reliance upon digvijay singh v. pratap kumari, air 1970 sc 137. in that case the husband claimed a decree of nullity against his wife on the ground that her mental and physical condition made consummation of the marriage a ..... /1 but stated that the same had been obtained under the pressure of gundas as well as the police. he also admitted that in the month of april or may, 1970, he got the respondent, his son, examined by various doctors, including dr. bal sarup and dr. uppal. they, however, declined to issue any certificates showing the result of .....

Ram Chand Puri Vs. Lahore Enamelling and Stamping Co. Ltd.

Court : Punjab and Haryana

Reported in : AIR1961P& H84; [1960]30CompCas515(P& H)

..... when the application for winding up is made is to be considered the date when the order for winding up is made. this is, in effect, what section 168 of the companies act provides.9. on the other side mr. bhagirath das relied upon the observations of the lahore high court in hem raj v. krishan lal, air 1928 ..... effect from, the date of the presentation of the petition on which it is made.' the provisions of section 171 of the companies act are somewhat similar to the provisions of section 28(2) of the provincial insolvency act. section 171 of the companies act places an embargo on certain types of proceedings after the winding up order is made. similarly, under the ..... the recovery of his debt after the winding up petition is made, the limitation against him cannot stop. he took the view that the provisions of section 168 of the indian companies act cannot be held to control the bar of limitation with respect to suits and other proceedings and, therefore, the claim, which becomes barred by time .....

Delhi Cloth and General Mills Co. Ltd. Vs. K.L. Kapur

Court : Punjab and Haryana

Reported in : AIR1958P& H93

..... seems necessary for us to emphasize that so far as the 'courts in this country are concerned, they must look primarily to the law as embodied in sections 32 and 56 of the indian contract act, 1872.'39. the matter was again discussed in the judgment of mukkerjea j. in satyabrata ghose v. mugneeram bangur and co., 1954 scr 310: ( ..... to the extent to which the english doctrine of implied term dealing with cases of frustration is applicable. it was held that to the extent that the indian contract act deals with a particular subject, it is exhaustive upon the same and it is not permissible to import the principles of english law dehors the statutory provisions.40. the ..... the defence of the company may be summed up as being that in fact no suggestion made by the plaintiff was of any practical-value, his suggestions had not been acted upon, and no increased profits or production had resulted to the company from his efforts. it was also pleaded that under the terms of the contract between the parties .....

Haji Nadir Ali Khan and ors. Vs. the Union of India (Uoi) and ors.

Court : Punjab and Haryana

Reported in : AIR1958P& H177

..... other words one anna in the rupee, of the basic wages and dearness allowance, and a comprehensive scheme has been framed by the central government under section 5 of the act containing the details of implementation, 4. the proceedings against the petitioners who had apparently not up to that time taken any action to implement the provisions ..... in any such industry.' the basic provisions regarding the provident fund which has to be maintained by the proprietors of the factories to which the act applies are contained in section 6, which ordinarily fixes the contributions to the fund to be made at an equal basis by the employer and the employee at 6 1/ ..... should be exempted. 9. the main ground on which it was sought that the act should be declared unconstitutional was the provisions of section 16 to which the provisions of section 1(3) of the act were expressly made subject. section 16 provides that the act shall not apply to any factory belonging to the government or a local authority, or .....

Union of India and anr. Vs. Landra Engineering and Foundry Works and a ...

Court : Punjab and Haryana

Reported in : AIR1962P& H262

..... him or on his behalf to the railway administration within 6 months from the date of the delivery of the animals of goods for carriage by railway. section 80 of the act, which deals with suits for compensation for injury to through-booked traffic, so far as relevant for this case, provides that notwithstanding anything in any ..... at this state, it is relevant also to refer in the definitions of the expression 'railway' and 'railway administration' or 'administration' as given in section 3 of this act. the word 'railway' means a railway, or any portion of a railway for the public carriage of passengers or goods and includes:--(a) all land within ..... the legal position correctly.(3) mr. salooja has contended that the provisions of sections 77, 80 and 140 of the indian railways act throw considerable light on the meaning to be placed on section 80 of the code of civil procedure. section 77 of this act provides for notification of claims to refund of overcharges and to compensation for losses. .....