Judgment Search Results Home > Cases Phrase: indian coinage act 1906 section 13 coin when a legal tender Court: punjab and haryana Page 1 of about 2 results (0.065 seconds)

Duli Chand Singhania Vs. Assistant Commissioner of Income Tax

Court : Punjab and Haryana

Reported in : (2004)188CTR(P& H)90; [2004]269ITR192(P& H)

..... the relevant assessment year, unless any income chargeable to tax has escaped assessment for such assessment year by reason of the failure on the part of the assessee to make a return under section 139 or in response to a notice issued under sub-section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his assessment for that assessment year.explanation 1: production before the ao of account books or other evidence from which material ..... evidence could with due diligence have been discovered by the ao will not necessarily amount to disclosure within the meaning of the foregoing proviso.explanation 2: for the purposes of this section, the following shall also be deemed to be cases where income chargeable to tax has escaped assessment, namely: (a) where no return of income has been furnished by the assessee although his total income or the total income of ..... however, he became aware of the initiation of the proceedings under section 147 of the act when notice under section 142 of the act, dt. ..... his main source of income, therefore, is legal/professional fees received from his foreign clients. ..... adverting to the dispute, the relevant facts may first be noticed.petitioner is an advocate and is practising as a legal advisor to various multinational corporations, assisting his clients on negotiations with regard to joint ventures, technology transfer agreements and other related legal/technical matters. .....

Chandigarh Administration and Another Vs. Mrs. Neera Goyal and ors.

Court : Punjab and Haryana

..... mainly only after the auction actually took place on 17.12.2007 that the issue of an enhanced fee came up, though the issue was touched upon in october 2007, when a file noting was made that the chandigarh housing board (the nodal agency for the conversion scheme) was calculating conversion fee according to the rates / formula . ..... - other connected matters uncertain or vague as per section 29 of the indian contract act, 1872; in our opinion a valid contract, if any, would take place only after the application made by a person was accepted by the chandigarh administration, in terms of the notification ..... his next contention that the scheme was valid for only two years at the time when it was promulgated on 18.09.2005, and that was the reason why the fee was fixed at the average price given in annexure 'c', would appear to be a valid argument at first blush, but in our opinion, would ..... connected matters notified formula, dependent upon the contingency of the number of auctions held at the time when any person applied for conversion of usage of his plot from industrial to commercial purposes.72. ..... eo may be advised to promptly convey the new conversion fee as and when a fresh auction takes place in future in accordance with clause 6 (ii) of the ..... he still further submitted that since at the time when the scheme was promulgated it was only for a period of two years and was not open ended, it was subsequently at the time of extension, it was mentioned in the noting that the scheme should not .....

Present: Mr. Brijender Kaushik and Mr. Jitender Malik Advocates Vs. St ...

Court : Punjab and Haryana

..... that is the whole intent of section 32 sub section 1 of the indian evidence act to make certain statements admissible. ..... the basic question would be whether the dying declaration can be accepted in part especially when the co-accused, who were also inculpated in the same manner have been acquitted by the trial court ..... there is no requirement of law that a dying declaration must necessarily be made to a magistrate and when such statement is recorded by a magistrate, there is no specified statutory form for such recording. ..... there is the medical opinion about fit mental state at the time when statement of victim was recorded on the next evening, more so when the said statement bears signatures of the victim.26. ..... pw3 fakir singh father of babita deceased stated that when they reached civil hospital, bhiwani she was not in a position to speak ..... a plain reading of the above provision does not suggest that the recording of the statement is permissible only when a case for cognizable offence is made out. ..... says that such a statement is relevant when it is made by a person as to the cause of his death, or as to any of the circumstances of the transaction which resulted in his death, in cases in which the cause of that person's death comes into question ..... io denied the suggestion that appellant was also accompanying the patient when she was brought in pgims rohtak. ..... above factors would show that the victim was not under the influence of her family members, when she recorded her statement before io.28. .....

Gurnam Singh Vs. Smt. Ass Kaur and ors.

Court : Punjab and Haryana

Reported in : AIR1977P& H103

..... 346, the signatures of two persons appearing at the foot of the endorsement of registration of a will was not construed to have been appended in their capacity as attesting witnesses as the provisions of section 68, indian evidence act, had not been complied with, in regard to the attestation made by the registrar, on which fact the learned counsel for the appellant seeks to fall back, there is no dearth of authority that ..... her father or mother shall devolve, in the absence of any son or daughter of the deceased (including the children of any predeceased son or daughter) not upon the other heirs referred to in sub-section (1) in the order specified therein, but upon the heirs of the father; and (b) any property inherited by a female hindu from her husband or from her father-in-law shall devolve, in the absence ..... an ingenuous argument that after his adoption by ganda singh, the appellant became his son for all intents and purposes and he (appellant) could legally follow the estate in the hands of the widow of ganda singh that is, shrimati sada kaur. ..... claim to the property in the hands of shrimati sada kaur because even if he is treated to be an adopted son of ganda singh, the adoption having taken place at the time when the elder widow, shrimati daya kaur. ..... it may be stated here that on a previous occasion when the case was heard in this court before remand, one more ground which was projected by shrimati ass kaur respondent in support of ..... more so when, as already observed it in .....

Panipat Electric Supply Co. Ltd. Vs. the State of Punjab and ors.

Court : Punjab and Haryana

Reported in : AIR1959P& H571

..... to sell the undertaking to the state government in the circumstances of the present case, and urge that no occasion has, on the facts of the present case, arisen for valuation of the undertaking to be made for the purposes of section 7 of the indian electricity act.the plaintiffs clearly allege that the concern and its property have been taken over by the defendants forcibly and without any right and they claim damages for tortious ..... whether the proceedings in the present suit can be stayed under section 34 of the indian arbitration act when admittedly the whole of the subject-matter of the suit does not fall within the purview of the reference relied upon? 2. ..... 'the trial court ultimately referred to arbitration the matter of valuation of the undertaking in question under the provisions of section 7 read with section 52 of the indian electricity act and stayed further proceedings in the case till the receipt of the award of the arbitrator. ..... the arbitrator, as contemplated by the provisions of the act, can legally assume jurisdiction only if the government validly and properly elects to purchase the undertaking and there arises a dispute regarding its valuation. .....

Ram Kumar Sharma Vs. Punjab State and ors.

Court : Punjab and Haryana

Reported in : AIR1966P& H99

..... whereas i find myself in agreement with the view taken by my lord the chief justice that the abovementioned provisions are not ultra vires, i am of the view that compliance with the provisions of section 240 (1) (b) would require that general rules be framed for all the municipal committees, or for an individual municipal committee, or for a group of such committees on the basis of which the division of municipal area can be made ..... the so-called draft rules in the preliminary notification) and in exercise of the powers conferred by section 240 of the punjab municipal act, 1911 (punjab act iii of 1911) and all other powers enabling him in this behalf, the governor of punjab is pleased to make the following rules as to the division of the municipality of hissar into wards and fixation of the number of ..... the number of seats reserved under sub-section (1) shall bear as nearly as may be the same proportion to the total number of seats on the board as the population of the scheduled castes in the municipality bears to its total population as determined at the last census held under the provisions of the indian census act, 1950. ..... was also argued that a statute was not necessarily bad because it leaves a wide discretion open to the authority to which certain powers are delegated and this is particularly so when the authority is the state government itself or some very high officer. ..... my opinion it is not proper to start with such an assumption and decide the legality of an act on that basis. .....

Dharam Pal Sat Dev Vs. Commissioner of Income-tax

Court : Punjab and Haryana

Reported in : [1974]97ITR302(P& H)

..... the allahabad high court that a change occurred in the constitution of the firm within the meaning of section 26(1) of the indian income-tax act, 1922, and the assessment should have been made on the firm as constituted at the time of ..... contention of the learned counsel for the assessee is that the provisions of section 188 of the income-tax act, 1961, are applicable to the facts of the present case as, according to the learned counsel, the firm of which ram rattan, deceased, was a partner stood dissolved in view of the provisions of section 42(c) of the indian partnership act, as there was no provision in the partnership deed providing that, in ..... partnership deed for the continuance of the partnership in the event of death of any partner and, therefore, it is pleaded by the assessee that, in view of the provisions of section 42(c) of the indian partnership act, the firm stood dissolved on june 6, 1966, on june 9, 1966, a new partnership was formed between sat dev and dharam pal, partners of the dissolved firm, and shri ..... legal entity, came to an end on the death of ram rattan and a new fire came into existence by the joining of shami lal loses sight of the fact that, for the purposes of the income-tax act, this will be considered to be a change in the constitution of the firm as when dealing with the matters under the income-tax act, as to whether a particular case is a change in the constitution of the firm or not, the ingredients of sub-section (2) of section 187 of the act .....

Gurdarshan Singh S/O. Dalip Singh and anr. Vs. Bishan Singh S/O. Uttam ...

Court : Punjab and Haryana

Reported in : AIR1963P& H49

..... the questions referred to the full bench had to be answered on the assumption that possession bad in fact been delivered on or about 15th june 1947, he came to the conclusion that the doctrine of frustration as embodied in section 56 of the contract act applied only to purely contractual obligations and not to a contract creating an estate in lam which had already accrued in favour of a party.the aforesaid doctrine, therefore, did not apply to completed contracts of lease where possession had ..... was held to be void only on the exercise of the option by the lessees and as soon as it was avoided section 65 of the indian contract act came into play entitling the lessees to relief for the rent for the subsequent period.21. ..... to do an act impossible in itself is void.a contract to do an act which, after the contract is made, becomes impossible, or, by reasonof some event which the promisor could not prevent, unlawful, becomes void when the act becomesimpossible or unlawful. ..... exercised their option by their letter of 17th november, 1896, when they asked for a refund of a proportionate amount of rent ..... when an agreement is discovered to be void, or when a contract becomes void, any person who has received any advantage under such agreement or contract is bound to restore it, or to make compensation for it, to the person from whom he ..... when the matter went before a court, it was held that this was not a commercial contract but a lease and the doctrine of frustration did not apply to demise of .....

M/S U.B. Engineering Limited Vs. Indian Oil Corporation Limited and An ...

Court : Punjab and Haryana

..... the learned counsel for the respondent in order to meet the aforesaid argument has urged that the terms of the agreement being void in the light of section 28 of the indian contract act, cannot be taken into consideration and the arbitrator was well within its jurisdiction to decide the claim. ..... - every agreement :- (a) by which any party thereto is restricted absolutely from enforcing his rights under or in respect of any contract, by the usual legal proceedings in the ordinary tribunals, or which limits the time within which he may thus enforce his rights; or (b) which extinguishes the rights of any part thereto, or discharges any party thereto, from any liability, under or in ..... tarun kanti sengupta and another air 198.supreme court 1571 wherein it was observed that the courts will not enforce and will, when called upon to do so, strike down an unfair and unreasonable contract entered into between the parties who are not equal in bargaining power. ..... the respondents would be entitled to interest at the agreed rate from the date the cause of action arose, meaning thereby, when the accounts were settled and the appellants were directed to make the payment till the date of award.4. ..... consideration as it has already been observed that the respondent was in a dominating position as to impose any such unfair condition, therefore, it would have to be observed that the appellant would claim interest only from the date when these running accounts were lastly settled on completion of work. .....

Union of India (Uoi) Vs. Panipat Woollen and General Mills Co., Ltd.

Court : Punjab and Haryana

Reported in : AIR1967P& H497

..... whether the notices served by the plaintiffs on the defendants under section 77 of the indian railways act and section 80 of the civil procedure code were invalid and if so, in what manner and in what respect p12. ..... according to the learned counsel for the appellant, the suit by the correct plaintiff should be deemed to nave been filed for the first time on the 20th of november 1957, when the amended plaint was filed, because the plaintiff claims through the consignor and since the name of the consignor was wrongly mentioned in the original plaint, the correct plaintiff is not deemed to have ..... 2 the learned counsel has contended that though the suit when filed was admittedly within time, it became time-barred by the correction made in the name of the consignor with the leave of the court while amending the plaint. ..... it is firstly contended that there is no proper evidence on the record of this case to prove a fall in prices of australian wool tops between the 23rd of november 1955, when the goods should have arrived at the destination station, and the 10th of january 1956, when they were actually delivered. ..... when should the goods in dispute have arrived in normal course and whether there was any extraordinary delay for the consignment to reach its destination ?5. .....