Court : Punjab and Haryana
Decided on : Nov-28-1967
Reported in : [1966]36CompCas31(P& H)
..... neglected to pay the amount claimed in the notice, within the meaning of clause (a) of sub-section (1) of section 434 of the act. not satisfied with the judgment of the learned single judge, theiappellant-company has come up in appeal.7. mr. bhagirath dass, the learned counsel for the appellant-company, has fairly and frankly conceded that ..... this is not a case where winding up can possibly be ordered under section 433(1) read with section 434(1)(a) of the act. moreover, the learned single judge having exercised his discretion in refusing to pass a winding-up order under section 433(c) which provision confers a discretionary jurisdiction, we cannot interfere with that ..... contained in the balance-sheet of a company amounted to an acknowledgment within the meaning of section 19 of the limitation act, 1963, or not. even at the hearing of the winding up petition before the learned single judge the respondent-company did not deny its liability to pay the amount shown to be due from it to the .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Apr-03-1967
Reported in : AIR1968P& H217; 1968CriLJ775
..... and that is the position taken by respondent 1 that his main and dominant object in the production of the anonymous letter in the court of the trial judge was to have an inquiry and not to interfere with the due course of justice. in paragraph 10 of his application of december 10. 1965, he refers to his having had ..... for nearly three to four weeks, thus, according to the respondents giving security to the petitioner (defendant) bv what has been described by them as a collusive act of the subordinate judge which enabled him (the petitioner) to file his first contempt petition in the high court on his own choosing of time and forum. the contempt of court imputed ..... , or for that matter not a high court for the union territory of chandigarh. in this respect reference has been made to section 89 of the punjab reorganisation act, 1966 (act 31 of 1966) which gives power to the state of punjab or haryana or to the union territory of chandigarh to make such adaptation and modifications of the law .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Oct-04-1967
Reported in : AIR1968P& H328
..... leave to appeal to the supreme court from this judgment was declined. 2. inder singh, while practising as a pleader in mansa in a regular inquiry held by the district and sessions judge, bhatinda, on 25th of may, 1962 was found to have accepted a sum of rs. 900 from his client in a criminal case for payment ..... behalf of the bar council, punjab under the provisions of order 47, rule 1, read with section 151, civil procedure code, on the around that chapter v of the advocate act, 1961, empowering the bar council to take disciplinary action not having been enforced yet, the high court itself could take the appropriate action. the bench having already expressed ..... the length of time which has elapsed since his dismissal, the extent to which he has been tried in other walks of life, the opportunities he had of acting honestly in the face of temptations and the opinions ofrespectable persons who have had personal experience of his honesty are the important determining factors'. 9. the lahore high .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Dec-12-1967
Reported in : AIR1968P& H416; 1968CriLJ1199
..... the law in england. it is the rule of practice so invariable and peremptory that it must be regarded as having hardened into a rule of law that the judge must be fully and expressly alive to the need for independent corroboration in material particulars both with regard to the offence and (he offender, that one accomplice cannot ..... be answered in the negative. the weight to be attached to his evidence is a matter of appreciation which is for the trial judge and will depend on the peculiar circumstances of this case8. section 123 of the act details various 'corrupt practices' sub-section (1) defines'bribery' the relevant part in clause (a) read with sub-clause (b). ..... 4. apart from any special provisions made in the act, the trial of the election petition is governed by the procedure laid down in the civil procedure code. however, it is now well settled that a charge of corrupt practices is in the nature of a criminal charge and the standard of judging evidence has to be the same as in a .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : May-17-1967
Reported in : AIR1968P& H1
..... that entry is an elector for that constituency, unless it was proved that he was subject to a disqualification mentioned in section 16 of the 1950 act. this argument was repelled by the learned judge on the basis of certain observations contained in paragraphs 12, 13 and 15 in brijendra-lal gupta v. jwalaprasad, air 1960 sc 1049. 15 ..... that the electoral rolls were not final and conclusive for the purpose of election petition was quashed by writ of certiorari. the learned judges considered the various relevant provisions of the u. p. town areas act, 1914, and other u. p. statutes and the rules made thereunder as well as the provisions of the representation of the people ..... j., with whom t. k. joseph j. agreed and the reasons succinctly stated in the judgment of the learned acting c. j., were elaborated in the judgment of the third learned judge c. a., vaidialingam j. (now a judge of the supreme court). the question for determination before the full bench also was whether in the case of a .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Apr-20-1967
Reported in : [1968]21STC459(P& H)
..... , however, no ground to say that the petitioner cannot question the validity of the assessment on the ground that it is not justifiable by the provisions of the sales tax act. it may be observed, however, that the two supplementary documents filed by the petitioner make it clear that the department was aware not only of the dissolution of the petitioner ..... shamsher bahadur, j. 1. the petitioner-firm of moti ram kishore chand registered as a dealer under the punjab general sales tax act used to operate from bhatinda and its dissolution took place on 25th april, 1962. the petitioner-firm filed a quarterly return only for the first quarter of the assessment year .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Nov-15-1967
Reported in : [1968]21STC363(P& H)
..... , nizampur v. the state of punjab and ors. 1965 p.l.r. 155 where a similar matter came up before d. k. mahajan, j. the honourable judge expressed the view, that where the assessing authority had passed the impugned order after taking the advice from the higher authority, an appeal becomes illusive and no useful purpose ..... sales1 tax officer, something to show that it would be a case of palpable injustice to the assessee to force him to adopt the remedies provided by the act. but in that case, as the high court had chosen to entertain the petition, their lordships of the supreme court expressed their disinclination to dismiss the petition ..... second preliminary objection is that the petitioners should have exhausted their remedy by filing appeals under section 20 and revision under section 21 of the punjab general sales tax act. there are four separate assessment orders for the respective years; for the assessment year 1957-58 passed on 9th october, 1958 (annexure b), for the assessment year .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-12-1967
Reported in : [1967]66ITR638(P& H)
..... of a hindu family hitherto assessed as undivided that a partition has taken place among the members of such family, the income-tax officer shall make such inquiry thereinto as he may think fit, and, if he is satisfied that the joint family property has been partitioned among the various members or groups of members ..... in the following terms :'28 (1) if the income-tax officer, the appellate assistant commissioner or the appellate tribunal, in the course of any proceedings under this act, is satisfied that any person - ...(c) has concealed the particulars of his income or deliberately furnished inaccurate particulars of such income, he or it may direct that ..... assessee claimed disruption of the hindus undivided family and filed an application, dated march 13, 1957, praying for an order being passed under section 25a of the act accepting the partition of the hindu undivided family with effect from march 31, 1956. the application was accompanied by a copy of the registered partition deed, dated .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-04-1967
Reported in : [1968]67ITR138(P& H)
..... and 398 of the report this is what the learned judge observed :'now it is necessary to point out that the english cases were decided under a different system of taxation,and must be read with care. a case can ..... , the respondents counsel urged that the english cases cannot provide a good guide for cases which have to be decided under the statutory provisions of the indian income-tax act. in this respect, he referred to the observations of hidayatullah j. in the supreme court decision in senairm doongarmall v. commissioner of income-tax. at pages 397 ..... course of business, any compensation received for its termination would be a revenue receipt, receipt, irrespective of whether it performance was to consist of a single act or a series of acts spread over a period...'the test, therefore, is whether the contract in question can be said to be one entered into by the assessee in the .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Oct-19-1967
Reported in : [1968]21STC276(P& H)
..... 1. this letters patent appeal is by the state of punjab and the assessing authority, excise and taxation officer, bhatinda, and is directed against the order of the learned single judge, dated the 15th march, 1963, allowing the writ petition under article 226 of the constitution of india by m/s. sewak hotel, bhatinda (now respondent).2. in the writ ..... ) speaking for the bench, observed at page 324-if i may say so with respect to the view expressed by the learned judge in sewak hotel's case, see [1963] 14 s.t.c. 524, the amending punjab act 8 of 1962 has been made expressly operative by section 1(2) of it on and from 1st april, 1959. the legislature ..... ) legislative supplement, part i, dated 2nd june, 1962. sub-section (2) of section 1 of the amended act runs as follows:-it shall be deemed to have come into force on the first day of april, 1959.6. the learned single judge while holding that the legislature could validly impose a tax retrospectively, was of the view that the authorities could .....
Tag this Judgment!