Court : Punjab and Haryana
Decided on : Dec-14-1967
Reported in : [1968]69ITR229(P& H)
..... members of the hindu undivided family entered into the partnershiup, failed to persuade the income-tax authorities to register the firm under section 26a of the income-tax act, 1922 (act 11 of 1922), and so the firm was treated by the income-tax authorities as owned by the hindu undivided family, even in spite of the deed of ..... and in the circumstances of the case, the business messrs. kishori lal sunder lal, constituted a firm, entitled to be registered under section 26a of the income-tax act, 1922 ?'the learned counsel for the commissioner of income-tax has contended that while the hindu law admits of partial partition, but the legal basis for such partial ..... as explained above.on an application by the commissioner of income-tax, punjab, jammu and kashmir and himachal pradesh, under sub-section (1) of section 66 of the act, the tribunal has made reference of these question to this court :'(1) whether, on the facts and in the circumstances of the case, notwithstanding the non-division of .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Feb-02-1967
Reported in : (1968)ILLJ66P& H
..... appeal had been referred to the division bench and whatever points the bench decided, were conclusive. only certain points were left for decision by the learned single judge which were referred back to him but this could not detract from the conclusiveness of the decision of the bench on the vires of rule 17. moreover, ..... division bench. the division bench consisting of falasnaw, c.j., and haroans singh, j., decided to dispose of only certain points of law leaving the learned single judge to decide the appeals in the light of the views expressed by the bench. the bench decision is reported as chanan singh v. employees' state insurance corporation, ..... made a categorical statement at the bar that he had argued the question of the applicability of section 18 of the limitation act fully and had even cited the two lahore decisions before the learned single judge. in these circumstances, we do not consider that sri kapur should be debarred from raising the question of limitation which even .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Feb-01-1967
Reported in : (1969)ILLJ163P& H
..... 20 march 1963.6. sri jatinder vir gupta, learned counsel for respondent 1, on the other hand, contends that the decision of the learned single judge is correct and that extraneous reasons have been taken into consideration by the government in refusing to refer the dispute, that admittedly, existed between the management ..... part. this being the position the case has been filed....the association was not satisfied with this communication and made a written representation on 22 october 1968, to the labour commissioner, punjab, and wanted the entire matter to be reconsidered. this representation was rejected by the government on 3 august 1964 ( ..... the management and the clerks' association. the conciliation officer submitted his report to the punjab government, as required by section 12(4) of the industrial disputes act. he reported that the conciliation proceedings have resulted in a failure. the government, in its turn, issued the following communication to the general secretary, amritsar .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Nov-29-1967
Reported in : 1968CriLJ1302
..... the accused had given some counter version of the incident and on that account he had not shown their arrest till 12 at noon on 12th january, 1967. the trial judge accepted the prosecution version and declined to give any weight to the accused-appellants' plea that bachan singh, along with his brother and other bad characters came to their tube ..... of criminal procedure some four years' back. the parties came to terms and with it the proceedings ended. about 4 days before the occurrence a case under the punjab excise act was registered against bachan singh p.w. by the police. he thought that mohan lal accused-appellant and his brother ishar singh were responsible for it, in order to collect .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Aug-09-1967
Reported in : AIR1968P& H78
..... with the instrument supplied for the purpose on or near the symbol of the candidate for whom he intends to vote, * * * * *'this rule existed in this very form prior to 1968, but before the amendment of clause (b) of sub-rule (2) of rule 56, that rule was as follows: 'the returning officer shall reject a ballot paper-- (b) if no .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Apr-06-1967
Reported in : 1968CriLJ1259
..... code, or something more than that? if it is something more, the jurisdiction of the high court is not ousted by section 3(2) of the contempt of courts act.so judged, there could be no doubt that the aspersions cast in the present case amounted to scandalizing the court itself, and were no mere-personal insult, and the high court ..... constitutes contempt of court. as observed by lord russell of killowen c. j. in the queen v. gray (1900) 2 qbd 36, 'any act done or writing published calculated to bring a court or a judge of the court into contempt or to lower his authority, is a contempt of court' lord hardwicke l.c. hag described this kind of contempt ..... conceivably be desorbed as a mere criticism of this sort. it was a flagrant and open attack on the judge himself, besides being extremely insulting. the power of the high court under the contempt of courts act 1952 (act 32 of 1952), hereinafter called the act is as follows:3 (1) subject to the provision of sub-section (2) every high court shall .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Nov-03-1967
Reported in : 1968CriLJ858
..... fine of two hundred rupees vide his order dated the 27th april, 1966. the petitioner filed an appeal against that order which was dismissed by shri raghu singh, additional sessions judge, amritsar dated the 12th august, 1966. the petitioner still was not satisfied and has approached this court in revision.3. mr. giani, learned counsel for the petitioner, submitted that the ..... of the above facts, the case against the petitioner was registered and after the investigation he was sent up for trial under section 61(1)(c) of the punjab excise act, 1914. the trial was held by shri k.c. maini, magistrate first glass, who found the charge proved against the petitioner, convicted him accordingly and sentenced him to sis months .....
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