Court : Punjab and Haryana
Reported in : 2005ACJ1178; (2005)139PLR230
..... representing hardhyan singh, who had filed the appeal challenging order of the tribunal, that the driving licence could be granted for the types of vehicles mentioned in section 10(2) of the motor vehicles act, 1988 and the same could either be with regard to motor cycle without gear, invalid carriage, light motor vehicle, transport vehicle, road roller or motor vehicle of a specified description. ..... the conclusion that when the language is clear and plain the statute has to be interpreted accordingly and literal meaning has to be given would not hold the field in interpreting the provisions of the act, which are undisputedly beneficent to the claimants are in the nature of social welfare legislation.7.1 the division bench relied upon anandji haridas & company's case (supra). ..... the division bench, while taking into consideration the definitions of driver and driving licence as given in sub-sections (9) and (10) of section 2 of the act, held that 'a conjoint reading of both the above said definitions would show that while a driver means and includes who acts as the steersman of the vehicle but the driving licence has to be obtained and means that it should be issued by the competent authority under chapter ..... projected by the insurance company in the context of section 149(2)(a)(ii) and proviso appended to sub-sections (4) and (5) of the motor vehicles act, 1988 can succeed only if it is proved that the accident had taken place only because the driver was not possessing requisite type .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2010)228CTR(P& H)189
..... in upholding the order of the lower authorities, whereby the entire chunk of land measuring 106 kanal 15 marla was included in the urban land as defined in section 2(ea) of the act ibid, when no construction activity was possible on the land under the provisions of local acts of punjab as in force during those assessment years and also after the passing of the resolution by the improvement trust before 31.3.1993? ..... stand, learned counsel has referred to section 49 of the 1922 act, which provides that after issuance of notification under section 36 of the 1922 act, the provisions of the punjab municipal act, 1911, would apply which includes section 189(1) & (2) and ..... 12, 13 and 14, filed by the assessee-appellant under section 27a of the wealth tax act, 1957 (for brevity, 'the act') challenging common order dated 16.6.2008 passed by the income tax appellate tribunal, chandigarh bench-a, chandigarh ( ..... above, it is clear that the question whether section 17 (i) of the indian income-tax act, 1922 was applicable to the case of the first respondent is not free from doubt. ..... learned counsel for the appellant has argued that under section 35 of the act the scope of rectification is limited to rectify the mistake apparent on the ..... he has also referred to the expression 'urban land', defined in section 2(ea) explanation 1(b) of the act and argued that 'urban land' is not to include any land on which construction of building is not permissible in any law for the time being in force in the area .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1994)106PLR535
..... or substance and all material used in the manufacture thereof and any other article and any animal or conveyance which he has reason to believe to be liable to confiscation under this act and any document or other article which he has reason to believe may furnish evidence of the commission of any offence punishable under chapter iv relating to such drug or substances and(d) ..... such warrant of arrest or search warrant can be issued only if such magistrate has reason to believe that such person has committed any offence under chapter iv of the act or has reason to believe that any narcotic or psychotropic substance in respect of which such offence has been committed or any documents or articles, which may furnish evidence of the commission ..... themselves on the basis of personal knowledge and form an opinion to believe the involvement of any person in the commission of the offences under chapter iv of the act or the concealment of any narcotic drug, or psychotropic substance or document or article which may furnish evidence for the commission of such offences before arresting such person or searching any building, ..... land-holder to give immediate information of illegal cultivation of opium poppy, cannabis plant or coca plant and makes him liable for punishment in case of such default, section 47 of the act makes it obligatory on every officer of the government and every panch, sarpanch and other village officer to give immediate information to any officer of the police or of any of the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [2009]184TAXMAN257(Punj& Har)
..... notification was published by the central government in exercise of the powers conferred by item (b) of clause (ii) of the proviso to sub-clause (c) of clause (1a), and item (b) of sub-clause (iii) of clause (14) of section 2 of the income-tax act, 1961 (43 of 1961), in the gazette of india, extraordinary, part ii, section 3, sub-section (ii), dated 13-2-1991 under the notification of the government of india in the ministry of finance (department of revenue) no. ..... the petitioner has filed the instant petition with the grievance that as per section 194la of the income-tax act, 1961 (for brevity, 'the act') payment of compensation or enhanced compensation or the consideration or the enhanced consideration on account of compulsory acquisition of agricultural land could not be subjected to deduction of an amount equal to 10 per cent of such sum ..... considered by the central government;now, therefore, in exercise of the powers conferred by item (b) of clause (ii) of the proviso to sub-clause (c) of clause (1a) and item (b) of sub-clause (iii) of clause (14) of section 2 of the income-tax act, 1961 (43 of 1961) and in supersession of the notification of the government of india in the erstwhile ministry of finance (department of revenue and insurance) no. ..... put the whole controversy in its proper prospective it would first be necessary to read section 194la of the act, which postulates the payment of tds when amount of compensation on acquisition of certain immovable property is made. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1995CriLJ744
..... government, such warrant of arrest or search warrant can be issued only if such magistrate has reason to believe that such person has committed any offence under chapter iv of the act or has reason to believe that any narcotic or psychotropic substance in respect of which such offence has been committed or any documents or article, which may furnish evidence of the commission ..... to satisfy themselves on the basis of personal knowledge and form an opinion to believe the involvement of any person in the commission of the offences under chapter iv of the act or the concealment of any narcotic drug, or psycho-tropic substance or document or article which may furnish evidence for the commission of such offences before arresting such person or searching any building, ..... substance and all material used in the manufacture thereof and any other article and any animal or conveyance which he has reason to believe to be liable to confiscation under this act and any document or other article which he has reason to believe may furnish evidence of the commission of any offence punishable under chapter iv relating to such drug or substance ..... samples of such drugs or substances in the presence of the magistrate, sub-section (4) further provides that every court trying an offence under this act shall treat the inventory, the photograph of narcotic drugs or psychotropic substances and any list of samples drawn as primary evidence in respect of such offence, notwithstanding anything contained in the indian .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2010)157PLR531
..... he has reaffirmed the statistics which were to be the basis for formation of panchayats, with reference to the provisions of the punjab panchayati raj act, was the 'population' as defined under section 2(zn) and it shall be a rural population as ascertained in the last preceding census of which the relevant figures have been published. ..... it shall be done only under the provisions of act by authorities constituted under the act and if a decision has been taken by the 1st respondent on due verification of the official records which he is bound to verify, there shall be no occasion for court's intervention. ..... the act sets out the basis for establishment of gram sabhas and gram panchayats in section 3 and it shall not be possible for a court to look beyond how an establishment of gram panchayat could be made. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1997P& H272; (1997)116PLR431
..... ) 8 jt (sc) 37 : (air 1996 sc 434), the supreme court once again examined the concept of 'local authority' in the context of the provisions contained in the general clauses act, 1897 and the haryana housing board act, 1971 as well as the payment of bonus act, 1965 and held (at p.435 of air):--'concept of 'local authority' is.....contained in entry 5, which empowers the slate legislature to make law with respect to any subject relating to local government ..... article 324(4) and 324(6) of the constitution of india and sections 26 and 159 of the representation of people act, 1951, which are relevant in the context of the controversy raised in these petitions are reproduced below for ready reference:--'324(4) : before each general election to the house of the ..... considered the definition of 'local authority' as given in section 2(30) of the punjab general clauses act, 1898 and held that a co-operative sugar mills registered under the punjab co-operative societies act, 1961 does not fall within the ambit of the expression 'local authority'.13. ..... the high court accepted the writ petition and held that under section 26 of the act of 1951 the district election officer has no power to requisition the services of the staff of the state bank of india for election duty because the state bank of india ..... the institute of which the petitioners are employees is a society registered under the societies registration act, 1860 and it is neither agovernment agency nor state within the meaning of article 12 .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1968P& H499
..... to the return of the state), wherein it was stated inter alia as follows:'i am directed to refer to the proviso to sub-section (7) of section 115 of the states reorganisation act which lays down that the conditions of service applicable immediately before the appointed day to any person referred to in sub-section (1) on sub-section (2) of the section shall not be varied ..... 1, 1956, to their detriment and disadvantage, and were violative of the mandatory requirements of the proviso to sub-section (7) of section 115 of the 1956, act, inasmuch as the prior approval of the central government required by the abovesaid provision had not been obtained before framing the said rules, and that the subsequent issue ..... circumstances of this case, manifest injustice having been done to the appellants by their having been denied the statutory protection of the proviso to section 115(7) of the 1956 act even if some little delay had resulted from their pursuing departmental representations, the same should not be held to bar the grant of the appropriate relief to which the ..... therefore, hold that the approval accorded by the central government in paragraph 6 of its letter dated march 27 1957 amounted to approval within the meaning of proviso to section 115(7) of the 1956 act in respect of the matter: enumerated in the earlier portion of that letter including conditions of service relating to departmental promotions specifically referred to in paragraph 3 of the letter in question which approval .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1970]78ITR278(P& H)
..... on receipt of the requisite analysis the tribunal by its order, dated september 11, 1964, allowed the appeals of the assessee on the following findings:(i) before applying section 23a of the act, the losses of the earlier years and the smallness of profits of the assessee should be considered;(ii) in order to find out whether section 23a is at all applicable, only commercial profits of ..... down that the income which has to be taken into account for coming to a proper decision on the question of smallness of profits or otherwise under section 23a of the act is not the gross or the total receipts of the assessee actual or fictional, but the profits earned by the company determined in the light of commercial principles. ..... and 'b-l ' to the statement of case) were then passed by the income-tax officer on february 11, 1960, under section 23a of the act, on the ground that even if the entire disputed add-backs were deleted in appeal, the assessee would still be left with anincome of the ..... ' on the facts and in the circumstances of the case, the provisions of section 23a of the act were applicable to the case, inasmuch as the assessee company had declared no dividends in the years in question, but the order of the tribunal setting aside the assessments ..... dividend having been declared undisputably amounts to a deficiency in the statutory percentage), the income-tax officer was bound to invoke section 23a of the act, and then to consider whether any super-tax had to be levied on the assessee.9. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1982P& H439
..... which read as under :'(1) the president, or the governor of a state, shall not be answerable to any court for the exercise and performance of the powers and duties of his office or for any act done or purporting to be done by him in the exercise and performance of those powers and duties : provided that the conduct of the president may be brought under review by any court, tribunal ..... legally be gone into by courts of law, that in the instant case, sufficient proof has been placed on the file to show that the issuance of ordinance and the enactment of the amendment act are as a result of the malice borne by the governor and the chief minster against the petitioner that the position of a minister as it obtains today and also as reflected by ..... view after making due enquiry that a person of the antecedents of the appellant was unfit to continue as vice-chancellor, it would be impossible, unless the plea that the chancellor acted maliciously or for a collateral purpose is made out, for the high court to declare that order ineffective.'40. thus, when the facts of the case are viewed in the light ..... university, and (b) he would not be pushed about by the government, during his stipulated tenure.shri brar pointed out that according to the provisions of clause (7) of statute 4 of the university act, he would issue the notification regarding the petitioner's appointment for a 3-years term, in the first instance, but would make the first term imperatively renewable in the 'terms and conditions of the .....
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