Court : Punjab and Haryana
Reported in : AIR1982P& H342
..... state of gujarat, air 1970 sc 1188, the supreme court had the occasion to deal with a notification under section 4 of the land acquisition act issued at the instance of ahmedabad municipal corporation wherein there was no reference to any purpose of the said corporation but the notification proceeded as if the land was being acquired by the ..... municipality bahaduragrh has required the government of haryana to acquire the said land under the provisions of the land acquisition act, 1894, on payment by the said municipality bahadurgarh of compensation awarded under the land acquisition act, 1894 and of any other charges incurred in acquiring the land as specified below:--'and whereas it appears to the government of haryana that the land as mentioned below is likely to be needed for public purposes, namely, ..... provided therein that when any land, whether within or without the limits of a municipality, is required for the purposes of the act, the state government may, at the request of the committee, proceed to acquire it under the provisions of the land acquisition act, 1894, and on payment by the committee of the compensation awarded under that act, and of any other charges incurred in acquiring the land, the land shall vest in the committee. ..... --whereas the land specified below is required for the purpose of the punjab municipal act, 1911, namely, for the construction of shopping centre and public park at bahadurgarh, tehsil jhajjar, district rohtak.and whereas in pursuance of the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1962]44ITR303(P& H)
..... or gains chargeable to income-tax which have escaped assessment or have been under-assessed or assessed at too low a rate or have been made the subject of excessive relief under this act, or the loss or depreciation allowance which has been computed in excess, amount to, or are likely to amount to, one lakh of rupees or more in the aggregate, either for that ..... included in a notice under sub-section (2) of section 22 and may proceed to assess or reassess such income, profits or gains or recompute the loss or depreciation allowance; and the provisions of this act shall so far as may be, apply accordingly as if the notice were a notice issued that sub-section :provided that the income-tax officer shall not issue a notice under clause (a) of sub ..... income-tax have escaped assessment for any year, or have been under-assessed, or assessed at too low a rate, or have been made the subject of excessive relief under this act, or that excessive loss or depreciation allowance has been computed,he may in cases falling under clause (a) at any time and in cases falling under clause (b) at any time within four ..... chargeable to income-tax have escaped assessment for that year, or have been under-assessed, or assessed at too low a rate, or have been made the subject of excessive relief under the act, or excessive loss or depreciation allowance has been computed, or(b) notwithstanding that there has been no omission or failure as mentioned in clause (a) on the part of the assessee, the income-tax .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1987]66STC7(P& H)
..... it will be a travesty of facts to call it a business so far as the distribution of foodgrains to deficit states by the corporation is concerned.further, i find that the act of procuring rice under the levy order does not constitute 'sale' or, in other words, the transaction of sale of rice under the levy order by the millers and the dealers to the state of punjab is not a ..... on the purchase of rice made from within the state of haryana for the period november 30, 1982 to january 31, 1983 and required it to show cause as to why penalty under section 47 of the haryana general sales tax act should not be imposed for failure to pay tax and also directed the petitioner-corporation to deposit an amount of rs. ..... in some of the writ petitions, certain other points have also been raised like the vires of section 4b of the punjab general sales tax act, yet the same have not been gone into in view of the findings given above.25. ..... these transactions, there is no profit-motive at any stage nor do the goods vest in the state government in the sense that it can bargain with the corporation and dictate its terms, nor does the corporation act as a dealer in the legal sense when it passes on these goods to the other states. ..... though it is registered as a dealer under the haryana general sales tax act and the central sales tax act for other food-grains, it is not a dealer vis-a-vis the transactions of the procurement of rice and the subsequent supply by it to the agencies or depots outside the state of .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2008)152PLR12
..... panchayat or the state government, as the case may be, on the dint of sub-section (6) of section 2(g) and the explanation appended thereto or any other provisions of the act of 1961 or the act of 1948;iv) all such lands, which have been, as per the consolidation scheme, reserved for common purposes, whether utilised or not, shall vest with the state government or the ..... quasi permanent basis to a displaced person; (ii-a) was shamilat deh, but has been allotted to any person by the rehabilitation department of the state government, after the commencement of this act, but on or before the 9th day of july, 1985;(iii) has been partitioned and brought under cultivation by individual landholders before the 26th january, 1950;(iv) having been acquired before 26th ..... judgment in jai singh's case (supra), the full bench held that the cases in which the order passed by the authorities under the punjab village common land (regulation) act, 1961 (as applicable in haryana) ('1961 act' - for short) were challenged with a prayer to set aside the order of ejectment, such cases shall be examined on merit in the light of law laid down ..... the land which is included in 'shmilat deh', of any village and which is not vested in a panchayat under the 'shamilat law' shall at the commencement of the 1961 act vest in a panchayat constituted for the said village and where no such panchayat has been constituted for such village vest in the panchayat on such date as panchayat having jurisdiction over that .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1949P& H64
..... whether the trust was for a public purpose within the meaning of the civil procedure code, the learned judges observed that since the property was held for the support of fakirs, entertaining visitors act giving alms and generally for charitable purposes, even assuming that the main purpose of the trust was to support nanakshahi fakirs and to spread the religion founded by nanak, the trust was for ..... me to mean that the public nature of a trust could be established by user and treatment, but when it is sought to prove it otherwise, the author or authors of the trust must be ascertained and it must further be proved by words or acts that the intention of the author was to create a public trust and for a charitable purpose. ..... that ganesh das made before the revenue officer on 4th may 1916 he made it clear that his chela who was to occupy the gaddi after his death would only act as the manager of the land and would not be competent to mortgage or sell it. ..... trust 'created or existing for a public purpose of a charitable or religious nature', within the meaning of act (xiv [14] of 1920), the author or authors of the trust must be ascertained, and the intention to create a trust mint be indicated by words or acts with reasonable certainty.9. ..... constitute a trust created or existing for public purpose of a charitable or religious nature, the author or authors of the trust must be ascertained, and the intention to create a trust must be indicated, by words or acts with reasonable certainty. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1990P& H246; (1990)97PLR68
..... that is why the registrar vide annexure p 2 made it clear to all the assistant registrars that 'section 29 of the haryana co-operative societies act, 1984 empowers the stale government to nominate not more than three members or one third of the total number of elected members of the managing committee whichever is less, where the government has ..... faced with this situation, the learned counsel for the petitioners referred to sub-section (4) of section 29 of the act, as reproduced above to contend that notwithstanding anything contained in the bye-laws of a society, the government has been given power to coopt one-third members belonging to the weaker section out of whom ..... case (1981 pun lj 481) (supra) the cooption that was from the members of the weaker section of the society under section 26 of the punjab co-operative societies act, as applicable to the state of haryana, it was in that context when it was observed by this. ..... respondents the said words 'by no less the one lakh rupees' only governs clause (iv) of sub-section (1) of section 29 of the act and not all the other three clauses, that is, (i), (ii) and (iii). ..... (3) as per the petitioners, according to section 29 of the act, the government has the right to nominate not more than three members or one third of the total members elected on the managing committee of the society if it has subscribed the share capital ..... 1 lac, the provisions of section 29 of the act were not complied with and the nomination, if any, of respondents 3 .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1977]39STC114(P& H)
..... becomes a 'dealer' by definition and carries on 'business' within the meaning of the central act and the state act (omitting for a moment the distinction in the two definitions based upon the motive to make gain ..... after having found that the petitioner was a 'dealer' within the meaning of the act and the central sales tax act, we do not think it proper to interfere in a petition under article 226 of the constitution, especially when the appellate authority ..... the court held that:if the club even though a distinct legal entity is only acting as an agent for its members in the matter of supply of various preparations to them, no sale would be involved as the element of ..... the petitioner, that before the depot could be regarded as a 'dealer' within the meaning of the act, it must be shown that it sold medical stores and equipments 'in the normal course of trade'. ..... karnal (hereinafter referred to as the depot) is a dealer within the meaning of section 2(d) of the punjab general sales tax act, 1948 (hereinafter referred as the act) or not is the short point involved in civil writ petitions nos. ..... xiv calling upon it:(a) under the central sales tax act to produce the account books for the period commencing from 1st april, 1964, to 31st ..... as under :it appears on the findings recorded by the high court that the clubs or associations sought to be rendered liable in these appeals were not transferring property belonging to them but were merely acting as agents for and on behalf of the members. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1982P& H255
..... person, but it does not include-- (a) an inferior landowner, or (b) a mortgagee of the rights of a landowner, or (c) a person to whom a holding has been transferred, or an estate or holding has been let in farm, under the punjab land revenue act, 1887 (xvii of 1887), for the recovery of an arrear of land revenue or of a sum recoverable as such an arrear, or (d) a person who takes from the government a lease of unoccupied land for the purpose of subletting it. ..... ' 'landowner' does not include a tenant or an assignee of land revenue, but does include a person to whom a holding has been transferred, or an estate or holding has been let in farm, under this act for the recovery of an arrear of land revenue or of a sum recoverable as such an arrear and every other person not hereinbefore in this clause mentioned who is in possession of an estate or any share or portion thereof, or in the enjoyment of ..... ' the definition will not be complete without adding the meaning from the punjab security of land tenures act :--' 'tenant' has the meaning assigned to it in the punjab tenancy act, 1887 (act xvi of 1887), and includes a sub-tenant, and self-cultivating lessee, but shall not include a present holder as ..... to notice that the words 'landwoner' and 'tenant' are contradistinct but the words 'landlord' and 'tenant' are correlated, for the purposes of the act one has to be a tenant of landlord-landwoner, and a landowner, unless he becomes a landlord to a tenant, can remain a landowner in isolation. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1984CriLJ783
..... circumstances, i have no hesitation to explain thus my view in rajinder singh's case (1984 cri lj 425) (puni & (har) (supra) that in the context of and in conjunction with punjab act, it extends to those cases which are releases as envisaged under section 4 of the act so that the prisoner is not a loser thereof in the matter of computation towards serving of 14 years' sentence under section 433a and 8| years' actual sentence under para 51g-b of the punjab jail manual ..... thus, i am of the considered view that when the punjab government has adopted the word 'parole' to signify release of a prisoner under section 3 of the act, the said word has its own import in the light of that section, and to that word, the general principles invoked by the supreme court in maru ram's case 1980 crj lj 1440 which is specially ..... and in that context the section permits that the period during which a prisoner is absent from prison under the provisions of the act on a licence which is in force, shall be reckoned as part of the period of imprisonment to which he was sentenced, for the purpose of computing the period of his sentence and for the purpose of computing the amount of remission of ..... i must painfully recall that the provisions of the punjab act were not brought to my notice and thus they could not be ..... the conceded position of the state that, the word 'parole' has been employed for the purposes of release envisaged under section 3 of the act and the word 'furlough' necessarily is that of section 4. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1993)104PLR225
..... even if the standard rent has not been fixed by the controller, the landlord cannot reasonably expect to receive from a hypothetical tenant anything more than the standard rent determinable under the act and this would be so equally whether the building has been let out to a tenant who has lost his right or to apply for fixation of the standard rent or the building is self occupied by the ..... against the order of the municipal committee, annexure p-1, filed an appeal under section 84 of |the punjab municipal act before the appellate authority contending therein that no additions, alterations and improvements in the property were made; that the property was governed by the east punjab urban rent restriction act (hereinafter referred to as the rent act); and, the annual letting value could not be increased arbitrarily as had been done by the executive officer ..... assessing authority would in either case, have to arrive at its own figure of the standard rent by applying principles laid down in the delhi rent control act, 1958 for determination of standard rent and determining the annual value of the building on the basis of such figures of standard rent. ..... for fixation of standard rent with the result that landlord is lawfully entitled to continue to receive the contractual rent, the annual value must be limited to the measure of standard rent determinable under the rent act and cannot be determined on the basis of the higher rent actually received by the landlord from the tenant. .....
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