Court : Himachal Pradesh
Reported in : (1997)141CTR(HP)52,[1997]225ITR305(HP)
..... as the case may be, at any time, before the assessment is made.13. interpreting sub-section s (1), (2) and (3) of section 22 of the 1922 act, the learned judges of the supreme court in cit v. ranchhoddas karsondas : [1959]36itr569(sc) , have observed that there is a time limit provided under sub-section s (1) and ..... from the end of such assessment year ; (ii) where the return relates to a previous year relevant to the assessment year commencing on the 1st day of april, 1968, three years from the end of the assessment year ; (iii) where the return relates to a previous year relevant to any other assessment year, two years from the ..... writ petitions, the assistant commissioner of income-tax, circle i, shimla, respondent no. 2, has filed a complaint under section 276cc of the income-tax act, 1961 (hereinafter called 'the act'), in the court of the chief judicial magistrate, shimla, who has issued process after taking cognizance of the offence. in these criminal writ petitions, each petitioner .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : 1998ACJ908
..... .1993 that the appellants were entitled to compensation being dependants of deceased mohan, no further inquiry was called for, as envisaged under sub-section (4) of section 8 of the act.11. so far sub-section (8) of section 8 of the act is concerned, it provides that if an application is filed in this behalf or the ..... r.b. moondra & co. v. bhanwari 1971 acj 438 (rajasthan), wherein the learned judges have categorically held that remarriage does not disentitle a widow to claim compensation under the act, as the definition of 'dependant' given in section 2(1)(d) of the act does not put any such restriction. in another judgment basudeo rai v. jagarnath singh 1987 ..... acj 55 (patna), the learned judge of patna high court has held that the commissioner, workmen's .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : AIR1997HP51
..... balances. 25........... ' the information provided to the stategovernment regarding the alleged behaviour of the executive council emanated mainly from the inquiry report-of late mr. justice chel ram thukur, retired high court judge who has highlighted the misuse and arbitrary exercise of powers by the executive council in a number of cases. some of ..... already made a reference to the provisions of section 50 of the state of himachal pradesh act. it is needless to point out that the provisions of the himachal pradesh general clauses act, 1968 as amended by the himachal pradesh act no. 18 of 1971 would also enable any court to interpret the provisions of the amended ..... act in the proper perspective. hence, the contention is rejected.(f) ultra vires the constitution and (g) .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : II(1997)DMC533
..... . it is not necessary to repeat the same herein. suffice it to point out that the himachal pradesh panchyati raj act, 1968 (act 19 of 1970) was repealed by the himachal pradesh panchayati raj act, 1994 (act 4 of 1994). the said act came into force on 23.4.1994. the contention urged on behalf of the petitioner in this case is that after ..... the division bench in goverdhan dass v. smt.bhagmatu & anr., (1975) i.l.r. h.p. 127.19. in this case, as regards the merits the learned single judge has held against the petitioner and found that there was no merit whatever in the case. hence, the petition fails and is dismissed. there will be no order as to ..... cases under section 125 of the criminal procedure code, which were pending on the date of coming into force of the act before courts, are liable to be transferred in the absence of there being any specific provision in the act ?'2. the learned judge could not agree with the view expressed by justice vaidya in hari devi v. bhagat singh & anr., 1996 .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : 1998ACJ872
..... for carrying passengers except employees not exceeding six excluding the driver. it was held by the court that the insurance company was not liable. in that judgment the learned judge also referred to two earlier judgments of that court rendered by full bench and another division bench judgment in which it was held that in view of the fact ..... or in respect of bodily injury sustained by such an employee arising out of and in the course of his employment, other than a liability arising under workmen's compensation act, 1923 (8 of 1923) in respect of the death of, or bodily injury to, any such employee-(a) engaged in driving the vehicle, or(b) if it is ..... evidence to show that the deceased was travelling as a gratuitous passenger in the truck in question and that the vehicle was being driven in contravention of the motor vehicles act or the rules. accordingly, the tribunal held that the appellant was liable for the entire amount awarded as compensation.4. in this appeal, it is contended by the .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : (1998)IILLJ284HP
..... of one year they would be satisfied, expressed the view that the same was fully justified. on the legal question of non compliance of section 19(2) of the act, the learned judge held that 'the agreement would be deemed to have been terminated after two months notice expiry of the demand notice which is a reasonable interpretation' and accordingly rejected the ..... therefore satisfied as a package deal if there was monthly increase of rs. 100/- in the wages of all the employees, a very realistic altitude. had there been a detailed inquiry into the demands made by the workers, there was every possibility of their getting much more than rs. 100/- increase in the wages. what was granted to them was less ..... made on march 23, 1990 the same must be set aside. in support of the argument that sub-section (2) is mandatory, the learned counsel has cited two precedents:(i) (1968-i-llj-555) (sc) b.w.c.& s. mills co. ltd v. workmen and anr.(ii) (1962-i-llj-661) (sc) workmen of western india match co. ltd. v. .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : AIR1998HP46
..... judicial process', as an eminent american jurist has put it, 'requires a different kind of expertise - the unique capacity to see things in their context. great judges embrace within their vision a remarkably ample ' context. but even lesser men, presiding in courts of wide jurisdiction are constantly exposed to pressures that tend to expand ..... to do so must result in the action being voided on the ground of improper exercise of discretion (vide padfield v. minister of agriculture, fisheries and food, (1968) 1 all er 694, house of lords). the recommendation, therefore, is clearly unsustainable in law. 61. speaking for the court of appeal. lord greene said ..... rival contentions advanced by the learned counsel for the both sides, we think it appropriate to advert to the necessary statutory provisions. section 3 of the act speaks of constitution and composition of the medical council, which by section 6 enjoys a distinct legal personality. the council consists of representatives from each state .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : [1998]93CompCas388(HP)
..... established it is the latter course that appears to us to be the proper approach.' 4. applying the law laid down by the supreme court, the learned judges of the karnataka high court in m.a. kamath v. karnataka state financial corporation, air 1981 kar 193, have also held that the certificate issued by ..... as there is nothing in the statutoryprovisions which debar the application of the principles of natural justice while the authorities exercise the statutory powers under the act, and as the principles of natural justice would apply unless the statutory provisions point to the contrary the statutory provisions themselves are not unconstitutional though the ..... of natural justice. in government of mysore v. j.v. bhat, air 1975 sc 596, the learned judges of the supreme court have considered whether the provisions of the karnataka slum areas (improvement and clearance) act were unconstitutional as these did not provide reasonable opportunity of hearing to the affected parties or the orders passed .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : II(1998)ACC297,1999ACJ661
..... original insured, respondent no. 5, in favour of the appellant prior to the accident, the learned tribunal has placed reliance on the ratio laid down by a learned single judge of this court in kanta devi v. dayal singh 1991 acj 336 (hp).14. it is significant to note that the ratio, on which reliance has been placed by ..... another aspect of the case. the defence that policy had lapsed because of sale of the vehicle is not available to the insurance company under section 149 (2), motor vehicles act, 1988 [see: lalita prabhakar's case, 1998 acj 1124 (hp)].21. the learned tribunal, therefore, committed an error in absolving the insurance company, respondent no. 4, of ..... p) ltd. v. new india assurance co. ltd. 1996 acj 65 (sc), has held that in respect of the third party risks, section 157 of the motor vehicles act, 1988, provides that the certificate of insurance together with the policy of insurance described therein 'shall be deemed to have been transferred in favour of the person to whom the .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : 1999ACJ1305
..... third party risk will not become unlimited or higher than the statutory liability in case of a comprehensive policy under section 95 (2) (a) of act no. 4 of 1939. in arriving at the conclusion, the learned judges placed reliance on national insurance co. ltd. v. jugal kishore, 1988 acj 270 (sc). in national insurance co. ltd. v. faqir chand, ..... v. jasoda mohanta, 1997 acj 284 (orissa). in amrit lal sood v. kaushalya devi thapar, 1998 acj 531 (sc), the hon'ble judges dealing with the provisions of sections 94 and 95 of the motor vehicles act, 1939 held that under the policy insurer agreeing to indemnify the insured against all sums which the insured shall become legally liable to pay ..... in the accident was not a passenger in the vehicle for hire or reward within the meaning of the act, is not tenable. in new india assurance co. ltd. v. usha rani, 1990 acj 785 (hp), the learned single judge of this court has held that when a hirer of goods vehicle is travelling by the same vehicle along .....
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