Judgment Search Results Home > Cases Phrase: fisheries act 1897 Court: punjab and haryana Page 4 of about 992 results (0.135 seconds)

Commissioner of Income-tax Vs. Jagdish Chand Walia and Co.

Court : Punjab and Haryana

Reported in : (1998)144CTR(P& H)127

..... or a government department.rules 6 and 7 of the aforesaid rules are relevant for the purposes of the present controversy before us and read as under :'rule 6 :when license is granted to a partnership or firm not incorporated under any act, all the individuals comprising the partnership or firm should be specified in the license.rule 7 :on the application in writing of all the original partners, a partner may at any time be added, in case of renewable licenses, by the authority ..... to be a license granted in that behalf under this act,(4) nothing in this section applies to the sale of any foreign liquor lawfully procured by any person for his private use and sold by him or on his behalf or on behalf of his representatives in interest upon his ..... the financial commissioner may appoint in this behalf;(2) a person having the right to the tari drawn from any tree may sell the same without a license to a person licensed to manufacture or sell tari under this act;(3) on such conditions as the financial commissioner may determine, a license for sale under the excise law for the time being in force in other parts of the whole of india except part b states may be deemed ..... case where a firm with five partners had obtained licence in their separate names from the fisheries department of the punjab government for fishing in the public water. .....

Ram Lal Kashi Ram Vs. Commissioner of Excess Profits Tax, Delhi.

Court : Punjab and Haryana

Reported in : [1952]22ITR68(P& H)

..... been re-opening of the assessment, and an assessment cannot be said not to have been made on the principles on which profits of a business are computed for the purpose of income-tax under section 10 of the income-tax act merely because the assessee has successfully committed fraud by concealment of part of his income.it seems to me therefore that no point of law which can be called substantial arises on either of the two arguments, the one that ..... was this that the letter of the excess profits tax officer showed the assessment of income-tax for the standard period, and under the second proviso to rule i of schedule i of the excess profits tax act the profits for standard period must therefore be taken as stated in the letter under the years 1937-38 and 1938-39.the material part of rule 1 of schedule 1 is as follows :-'1. the profits of a business during the ..... standard period, or during any chargeable accounting period, shall be separately computed and shall, subject to provisions of this schedule, be computed for the purposes of income-tax under section 10 of indian income-tax act, 1922 :****provided further that where the profits during any standard period have already been determined for the purpose of an assessment under the indian income- ..... of compromise were then made, though it is not clear by whom, and under section 53(2) of the act the inspection assistant commissioner compounded the matter with the assessee on payment by the latter of a sum of .....

Ganga Jiwan Ramji Lal and ors. Vs. Deputy Commissioner and anr.

Court : Punjab and Haryana

Reported in : AIR1967P& H106

..... area;(d) all donations;(e) all taxes, duties, cesses and fees imposed and realised under this act;(f) the sale proceeds of all dust, dirt, dung or refuge collected by the servants of the panchayats and dead bodies of animals not claimed by any person in accordance with any custom or ..... usage and trees and other produce of the land vested in the sabha;(g) income derived from the village fisheries which are under the management of panchayats;(h) income derived from common lands vested in the panchayat under any law for the time being in force.2. ..... petitioners directly or indirectly from the intending shopkeepers or stall-holders at the fair does not in any way derogate from the authority of the panchayat under section 82 (2) (i) of the act to levy a tehbazari for using any ands vested in the panchayat;(vii) that the gram panchayat cannot levy any tehbazari in respect of the property belonging exclusively to the petitioners or their mandir ..... following moneys shall be credited to the gram fund--(a) all grants from government or other local authorities:(b) the balance (if any) standing at the credit of the panchayat at the commencement of this act;(c) the balances and proceeds of all funds which, in the opinion of the collector, were or are being collected for common secular purposes of the village or villages comprised in the sabha .....

Commissioner of Central Excise Vs. Azad Engg. Works

Court : Punjab and Haryana

Reported in : 2006(202)ELT423(P& H)

..... the respondent was summoned under section 14 of the act on 23-3-1998, 1-4-1998, 24-4-1998, 20-5-1998, 5-6-1998, 29-10-1998, 16-12-1998, 29-12-1998, 17-2-1999 and 10-6-1999, inter alia, to explain the facts and figures of his unaccounted purchase of inputs, clandestine manufacture of excisable products and sale thereof but he .....

“counsel Would Contend That It Is a Case of Version and Vs. State of ...

Court : Punjab and Haryana

..... preferred under section 438 cr.p.c.seeking the concession of anticipatory bail to the petitioner in case fir no.73 dated 16.4.2014, under sections 148, 307, 427, 188 read with section 149 of ipc and under sections 25/27 of arms act, registered at police station city south, moga. ..... even though, the name of the present petitioner figures in the f.i.r but no overt act has been attributed to him. .....

Delhi Cloth and General Mills Company Ltd. Vs. Chief Commissioner and ...

Court : Punjab and Haryana

Reported in : (1970)ILLJ614P& H

..... deals with ' safety ' and the section headings are: fencing of machinery, work on or near machinery in motion, employment of young persons on dangerous machines, striking gear and devices for outing off power, self-acting machines, casing of new machinery, prohibition of employment of women and children near cotton openers, hoists and lifts, lifting machines, chains, ropes, and lifting tackiest, revolving machinery, pressure plant, floors, stairs and means of ..... owners is linked closely with the health and welfare of the workers employed by them, and i consider that, even without other services, the work carried out by inspectors under the act of seeing that all the beneficent provisions of the act for the health and welfare of the workers employed is factories are fully implemented must definitely be regarded as a service rendered in return for the face levied for the annual renewal ..... the company apparently does not object to this fee being charged on the original registration of the factories under the act, in connexion with which a certain amount of work has to be done by the department, but it contends that no services are rendered for the annual renewal of the license at the same fee; all that is done ..... incidentally, this case is an authority for the fact that the inspectors appointed under the act render services to the owners of factories by seeing that the provisions of the act are carried out, and although the figures for the year in question which submitted in that case .....

Commissioner of Income Tax Vs. Doshi Rice Mills.

Court : Punjab and Haryana

Reported in : (1998)146CTR(P& H)504

..... 256(2) of the it act, 1961 (hereinafter referred to as the act), for referring the following question of law along with the statement of the case for the opinion of this court :'whether, on the facts and in the circumstances of the case, the tribunal is right in law in deleting ..... 256(1) of the act requesting the tribunal to draw up a statement of the case and refer the question of law claimed by the revenue to this court was also declined.3. ..... 69 of the act vide assessment order dt. .....

The Superintending Canal Officer, Ferozepur Vs. Hukam Chand Baghela Ra ...

Court : Punjab and Haryana

Reported in : AIR1972P& H60

..... , widow of karam chand, moved the divisional canal officer under section 30a of the northern india canal and drainage act, 1873 (hereinafter referred to as the act), for preparation of a scheme and sanction thereof for transferring their 19 acres of land which was receiving irrigation from ..... that section reads as follows :-- 'the high court may, at any time call for the record of any case under this act for the purpose of satisfying itself that a decision made therein is according to law and may pass such order in relation thereto as ..... tehal singh was one of them and not only he filed an application under section 30-b (3) of the act to the superintending canal officer, but on the dismissal of the same he also came to the high court and ..... officer is the superior officer who has been given powers under section 30-b of the act to send for the scheme sanctioned by the divisional canal officer and to revise ..... worried about this particular case so much as about the restrictions on the powers of the superintending canal officer while considering a scheme prepared by the divisional canal officer under section 30-b of the act that flow from the observations made by the learned single judge. 8. ..... a divisional canal officer is the authority under the act, who, after framing the scheme, has to publish it under the act and then has to hear the objections of those who oppose the scheme and he can then sanction the scheme either as published by him or in an amended form or he can altogether reject .....

Yoginder Mohan Vs. Krishan Lal and ors.

Court : Punjab and Haryana

Reported in : (1998)118PLR114

..... prima-facie i am of the view that the principle and method of calculation adopted in vijay kumar's case appears to be in consonance with the provisions of sections 4 and 5 of this act, but equally true is that the calculations applied in the case of vijay kumar apparently cannot be reconciled with the view expressed by the other bench in duli chand verma's case where, on the one hand, ..... dissatisfied with the same, the landlord have filed this revision petition in this court as no appeal is provided under the act against such an order.......................in other words, while revising the fair rent, increase or decrease of at the most 25 per cent as provided under sub-section (3) of section 4 could be allowed on the fair rent ..... was held that the wholesale all india price index determined by the government of india up till december 31, 1983, was to be taken into consideration under section 4(3) of the act, which provides guidelines for fixation of fair rent by the rent controller. ..... it is true that sub-section (3) of section 4 of the act postulates the increase or decrease on the basis of rent determined under sub-section 2 of section 4 which would not exceed 25% of the rise or fall in the general level of price since the date of agreed rent or date ..... this calculation is in term of section 4(3) of the act as interpreted in the division bench judgment reported as gela ..... earlier an ap plication under section 4 of the act was filed and a fair rent of the tenanted premises was fixed .....

Mangal SeIn Vs. Sri Kishan Dass and ors.

Court : Punjab and Haryana

Reported in : AIR1973P& H456

..... case, it is difficult to hold that there is non-compliance of rule 12(f) of the rules framed by the high court and section 81 of the act, and even if there is any slight non-compliance it does not render the petition liable to dismissal. ..... observations occur at page 877 and are reproduced below:--'even though section 87(1) of the act lays down that the procedure applicable to the trial of an election petition shall be like that of the trial of a suit, the act itself makes important provisions of the code inapplicable to the trial of an election petition ..... respondent is guilty of the provision of corrupt practice as provided by section 123(6) of the representation of the people act.............all the items of expenditure incurred by the respondent as indicated in written statement were either incurred by him or ..... 1 incurred or authorised incurrence of expenditure beyond the prescribed limit in contravention of section 77 of the act and thereby committed a corrupt practice falling under section 123(6) of the act...................................some of the items of expenditure among others are given below:-- (i) amount paid by way of bribery to various candidates in consideration of their withdrawal of their candidature from the election in ..... in that case this court ruled that the word 'copy' in section 81(3) of the act did not mean an absolutely exact copy but a copy so true that nobody could by any possibility misunderstand it, and that the test whether a copy was a true one .....