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Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Court: punjab and haryana Page 9 of about 283 results (0.694 seconds)

Apr 02 1968 (HC)

Shiromani Gurdwaras Parbandhak Committee, Amritsar and anr. Vs. Lachhm ...

Court : Punjab and Haryana

Reported in : AIR1970P& H40

..... patit will mean whether he is or is not to continue to be a member of the board. in part iii, chapter ix deals with the subject of finances so far as notified sikh gurdwaras are concerned. in this chapter section 106 deals with the funds of the gurdwaras and how the same may be spent. sub-section (1) provides ..... such power has been left with the central government in so far as the judicial commission is concerned.12. in the act, chapter v in part iii deals with the subject of 'control of sikh gurdwaras'. this chapter comprises of three sections. the first is section 39 which bars a suit in any court for relief available under the ..... general provisions as to statutory corporations. --(1) save as otherwise expressly provided by the foregoing provisions of this part, where any body corporate constituted under a central act state act or provincial act for the existing state of punjab or any part thereof serves the needs of the successor states or has, by virtue of the provisions of part ii, .....

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May 25 1999 (HC)

Dr. Harsh Vardhan and ors. Vs. Haryana Urban Development Authority and ...

Court : Punjab and Haryana

Reported in : (2000)125PLR295

..... deals with finance, accounts and audit. chapter-vi contains provisions relating to power of the authority to require local authority to assume responsibility for providing amenities in certain cases and control by the state government. chapter-vii contains provisions relating to inspection and penalties and chapter-viii contains miscellaneous provisions. section 53 of the act, which forms part of chapter-viii , empowers the state government to ..... has framed rules and regulations including the following:i) haryana urban development (disposal of land and buildings) regulations, 1978.(ii) haryana urban development authority (erection of buildings) regulations, 19,79.section 2(a), (g) and (t) and sections 13 and 18 of the act, which have bearing on the claim of the petitioners, read as under:'section 2(a), (g), (j) and .....

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Nov 20 2001 (HC)

Health-aid Foods Specialist Pvt. Ltd. Vs. State of Punjab and ors.

Court : Punjab and Haryana

Reported in : AIR2002P& H112

..... dairy development is the deputy chairman. minister for cooperation is the second deputy chairman. the chief secretary, the secretaries to government of punjab, departments of finance, co-operation, animal husbandry etc. agriculture, local government and the vice-chancellor, punjab agricultural university, ludhiana, are the ex officio members. the dairy ..... properly belong to other disciplines. tax and 'fee' are such words. they properly belong to the world of public finance, but since the constitution and the laws are also concerned with public finance, these words have often been adjudicated upon in an effort to discover their content.' 36. these 'philosophical' observations ..... been empowered to control supply, distribution and price etc. of certain articles. chapter iv entitles the central government to inspect the units and to issue other directions. powers to make rules etc. have also been conferred. in schedule-1 to the act, the food processing industries are mentioned at sr. no. 27. ' .....

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May 16 1996 (HC)

Dalip Singh Vs. Faquir Singh and Another

Court : Punjab and Haryana

Reported in : AIR1997P& H19

..... sugar mills. there is nothing on the record to show that the said mill discharges any important governmental function or that it is wholly or substantially financed by the government or that the government exercises deep and pervasive control over its functioning. it cannot, therefore, be said that merinda sugar mill is ..... or is not qualified to be elected as a member of the legislative assembly; or (aa) has after the trial of an election petitionpresented under chapter iia found guilty of any corrupt practice specified in section 13u, unless the period of disqualification laid down or on under section 13t has elapsed or ..... 8 contain the procedure for registration of co-operative societies. chapter iii of the act contains provisions regarding members of the cooperative societies, their rights and liabilities. chapter iv lays down provisions for management of the co-operative societies. section 23 which finds mention in chapter iv lays down that final authority in a cooperative society .....

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Jul 30 2004 (HC)

P.G.F. Ltd. Vs. Union of India (Uoi)

Court : Punjab and Haryana

Reported in : [2005]124CompCas201(P& H); (2004)4CompLJ288(P& H); [2004]55SCL165(Punj& Har)

..... 2 scc 779. the respondent through a writ petition filed in this court had challenged the vires of section 24 of the finance act, 1969, by which an amendment was made to the provisions of the wealth tax act, 1957, to include the capital value of agricultural land, for computing 'net wealth', inter alia, on the ground, ..... scheme of the respondent-company was a 'prize chit' within the meaning of section 58a 2(e) of the prize chits and money circulation schemes (banning) act, 1978. it would be pertinent to mention that the appellant, by treating the endowment scheme of the respondents as a 'prize chit', desired to regulate the same, under ..... is permitted to attract deposits from the public generally described as gullible simultaneously, an obligation is imposed to keep an infinitesimally small portion of assets as liquid finance available for meeting the obligations, namely repayment of deposits maturing in a given year, it cannot be said that this constitutes deprivation of company's fund. .....

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May 29 1997 (HC)

Mohan Lal Raghbir Singh and ors. Vs. Balbir Singh and ors.

Court : Punjab and Haryana

Reported in : [1999]96CompCas460(P& H)

..... use of the vehicle by that person or that other person, as the case may be, a policy of insurance complying with the requirements of chapter viii of the motor vehicles act, 1939 (chapter xi of the motor vehicles act, 1988). thus, it is obligatory on the part of the owner of the vehicle to take out a policy of insurance before putting the ..... to the terms of the policy, the liability of the insurance company is limited to meet the requirements of section 95 of the motor vehicles act, 1939. the accident in this case took place on march 22, 1978. there is no dispute that at the time when the accident took place, the liability of the insurance company under sub-section (2) of ..... court in f.a.o. no. 33 of 1980 which has arisen out of the order of m.a.c.t., ludhiana, in m.a.c. case no. 25 of 1978 are hereby dismissed. there will be no order as to costs in both the appeals and cross-objections.

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May 29 1997 (HC)

United India Insurance Company Ltd. Vs. Kamla Rani and ors.

Court : Punjab and Haryana

Reported in : 1997ACJ1081; (1997)117PLR302

..... the use of the vehicle by that person or that person, as the case may be, a policy of insurance complying with the requirements of chapter viii of the motor vehicles act, 1939 (chapter xi of the motor vehicles act, 1988). thus it is obligatory on the part of the owner of the vehicle to take out a policy of insurance before putting the ..... to the terms of the policy, the liability of the insurance company is limited to meet the requirements of section 95 of the motor vehicles act, 1939. the accident in this case took place on 22nd march, 1978. there is no dispute that at the time when the accident took place, the liability of the insurance company under sub-section (2) of ..... and cross-objections filed against the orders of this court in fao 33/80 which has arisen out of the order of mact, ludhiana in mac case no. 25 of 1978 are hereby dismissed. there will be no order as to costs in both the appeals and cross objections.

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Feb 26 2009 (HC)

Commissioner of Income Tax Vs. Oscar Laboratories (P) Ltd.

Court : Punjab and Haryana

Reported in : (2009)222CTR(P& H)546

..... by the cbdt, from time to time stipulating monetary limits for filing of appeals, were granted statutory status with the insertion of section 268a into the it act, 1961, by the finance act, 2008 with retrospective effect from 1st april, 1999. the second contention advanced by the learned counsel for the respondent-assessee is based on instruction no. ..... or class of cases, by general or special order for reasons to be specified therein, relax any requirement contained in any of the provisions of chapter iv or chapter vi-a, where the assessee has failed to comply with any requirement specified in such provision for claiming deduction thereunder, subject to the following conditions, ..... limits as it may deem fit, for the purpose of regulating filing of appeal or application for reference by any it authority under the provisions of this chapter.(2) where, in pursuance of the orders, instructions or directions issued under sub-section (1), an it authority has not filed any appeal or application .....

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May 22 2009 (HC)

The Budhewal Co-operative Sugar Mills Ltd. Vs. Commissioner of Income ...

Court : Punjab and Haryana

Reported in : (2009)225CTR(P& H)261; (2009)156PLR215

..... whereby sub-section (3) to section 14 was inserted thereto and the exemption provision was made very wide. amendments were made to the aforesaid provision by finance act, 1960. the amendment curtailed the general exemptions which were enjoyed by co-operative societies till then and, therefore, exemption was confined to societies engaged in the ..... sugar from the sugarcane grown by its members with the aid of power, shall be entitled to deduction under section 80p(2)(a)(iii) under chapter vi-a of the 1961 act. the controversy raises varied facets and is required to be adjudged from various angles.10. with this backdrop, before delving on the issue involved in ..... not apply. we may refer in this connection to the observations of the karnataka high court in addl. cit v. ryots agricultural produce co-operative marketing society ltd. : (1978) 115 itr 709 (kar) where reference has been made to the broad meaning of the expression 'marketing' appearing in clause (c) of section 81(i), and it has .....

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Jul 08 2008 (HC)

Commissioner of Wealth Tax Vs. Shanti Parshad JaIn and ors.

Court : Punjab and Haryana

Reported in : (2009)222CTR(P& H)246

..... of one assessee then it is not open to the revenue to challenge its correctness in the case of other assessees, without just cause. no doubt, by the finance act, 2008, section 268a has been inserted with retrospective effect from 1st april, 1999 as under:268a. filing of appeal or application for reference by it authorities.-(1) ..... such monetary limits as it may deem fit, for the purpose of regulating filing of appeal or application for reference by any it authority under the provisions of this chapter.(2) where, in pursuance of the orders, instructions or directions issued under sub-section (1), an it authority has not filed any appeal or application for reference ..... members of the family. these amounts had been received prior to the relevant valuation dates, which fell on 31st march, 1976, 31st march, 1977 and 31st march, 1978. the amounts received were reflected in the wealth of these persons. there is no dispute regarding this aspect.4. shri shanti parshad jain and his sons were not .....

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