Court : Himachal Pradesh
..... of electricity.5. shri vinay kuthiala, learned counsel for the revenue has placed reliance on the judgement of the apex court in commissioner of income-tax v. karnataka state co-operative apex bank : (2001) vol.251 itr 194, wherein the apex court after dealing with conflicting judgements delivered by two learned judges in madhya ..... contentions of the parties, it would be appropriate to quote the relevant provisions of section 80p(2)(a)(i) of the income-tax act, 1961 (here-in-after referred to as the act, which reads as follows:80p.(1) where, in the case of an assessee being a cooperative society, the gross total income includes ..... it is registered under the h.p. cooperative societies act and is governed by the banking regulation act, 1949. the assessee in terms of the provisions of the cooperative societies act and the banking regulation act is bound to invest certain amounts in the manner prescribed under the aforesaid acts. these are known as statutory reserves (slr). the bank .....
Tag this Judgment!Court : Himachal Pradesh
..... stands proved. see arun shanker shukla v. state of u.p. & ors. air 1999 sc 2554, state of punjab v. kasturi lal & ors. 2004 crl.l.j. 3866, state of karnataka v. m. devendrappa and anr. (2002) 3 scc 89 and central bureau of investigation v. k.m. sharan 2008 (4) scc 471, state of haryana & ors. v. bhajan lal & ..... code of criminal procedure with a prayer that fir no.4 dated 2.8.2010, under sections 429/120-b ipc and section 13(2) of the prevention of corruption act, 1988, registered with police station, anti corruption zone, shimla and the order passed by the learned special judge(forest), shimla on 2.8.1010 (annexure p-8) summoning the ..... nothing but an abuse of the process of court, learned counsel relies upon the decision of the supreme court in state of karnataka vs. m.devendrappa and another, air 2002 sc 671. in this case, the state of karnataka has challenged the order passed by the learned single judge of the high court quashing the proceedings initiated against the respondent. after .....
Tag this Judgment!Court : Himachal Pradesh
..... what we have held herein, will stand denuded of their status as precedents. their lordships of the honble supreme court have further held in secretary, state of karnataka and others versus umadevi (3) and others (supra) that the persons, whose appointments are irregular, may be regularized, if they have put in ten ..... place to exist nor entitled to recognition. in that behalf compliance of the statutory requirements is insisted upon. slackening the standard and judicial fiat to control the mode of education and examining system are detrimental to the efficient management of the education......... 20. their lordships of the honble supreme court in ..... specified by the appropriate government, by notification. the academic authority, while laying down the curriculum and the evaluation procedure under subsection (1) of section 29 of the act, has to take into consideration the following, namely: (a) conformity with the values enshrined in the constitution; (b) all round development of the child; ( .....
Tag this Judgment!Court : Himachal Pradesh
..... trial courts, for lessening the high rate of motor accidents due to callous driving of automobiles." the same principles have been reiterated in b. nagabhushanam vs. state of karnataka, 2008 (5) scc 730. 21. the accident of ill-fated truck has resulted in taking away five valuable human lives besides causing injuries including grievous in nature on ..... remains towards hillside. it is also admitted by him that due to the truck being driven by the accused in a rash and negligent manner, he failed to control the same and as a result thereof the same rolled down. in the end he has again admitted that the cause of accident was rash and negligent driving ..... families, criminal courts cannot treat the nature of the offence under section 304-a ipc as attracting the benevolent provisions of section 4 of the probation of offenders act. while considering the quantum of sentence to be imposed for the offence of causing death by rash or negligent driving of automobiles, one of the prime considerations should .....
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