Court : Punjab and Haryana
Decided on : Feb-02-1996
Reported in : AIR1996P& H215; (1996)113PLR230
ORDER1. These three petitions are interrelated and in each of these writ petitions a prayer has been made for allotment of plots in phase-VI, Focal Point, Chandari Kalan, Ludhiana. In the year 1992, the Government of Punjab announced new Industrial Policy for speedy growth in the State. In order to implement that policy, the Government issued notification No. SI/ Allotment Policy/ 12095-E dated 24-11-1992 for simplification of procedures, revamping the single window clearance and provision of better infrastructure facilities etc. The Government also decided to meet with the demand of the-entrepreneurs for development and, therefore, a fresh comprehensive policy for allotment of plots in the areas already developed and in the new areas had been evolved. Paragraphs 1, 3, 5 and 6 of this policy, which have important bearing on the issues raised in these writ petitions requoted below:--'1. The allotment policy would be applicable to all the areas developed/to be developed for industrial pu...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Feb-24-1996
Reported in : (1996)113PLR64
G.S. Singhvi, J.1. This petition is directed against the order dated 10.8.1995 passed by the learned Additional District Judge, Ludhiana, whereby he allowed the appeal filed by respondent No. 1 against the order dated 15.6.1994 passed by the learned Sub Judge First Class, Ludhiana, dismissing his application for temporary injunction.2. It would be appropriate to set out a few facts in order to appreciate the rival contentions.3. Petitioner and respondent. No. 1 are real brother Sunil Kumar and their mother Smt. Sudarshan Kumari Thapar are engaged in the business of hosiery goods and were residing in the house situated in Mohalla Noghara, Ludhiana. Plot No. 63-B situated in Tagore Nagar, Ludhiana, in respect of which the parties have a dispute is said to have been purchased in the year 1988 and thereafter a building was constructed over it. On 6.5.1992, a compromise is said to have been arrived between the brothers. This was followed by an agreement to sell dated 11.5.1992 whereby the p...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-29-1996
Reported in : (1997)137CTR(P& H)525
N. K. AGRAWAL, J. :The following question is required to be referred by the Tribunal, Amritsar Bench, to this Court for its opinion under s. 256(2) of the IT Act, 1961 (for short, the Act) :'Whether, on the facts and in the circumstances of the case, the learned Tribunal is right in law in upholding Dy. CIT(A)s order allowing deduction @40 per cent out of incentive bonus received by the assessee, who is a development officer of the LIC of India ?'2. The assessee was a development officer employed in the LIC of India and derived income from salary. The assessee received incentive bonus during the previous year relevant to the asst. yr. 1987-88 amounting to Rs. 11,821 from the said Corporation. At the time of assessment, the assessee claimed deduction on account of expenditure at the rate of 40 per cent amounting to Rs. 4,729. The balance amount of Rs. 7,092 was included in the total income for the purposes of tax. The AO, however, rejected the claim regarding the deduction on account of...
Tag this Judgment!Court : Punjab and Haryana
Decided on : May-16-1996
Reported in : AIR1997P& H87
ORDERR.P. Sethi, Actg. C. J.1. 'All men are created equal' declared Abraham Lincen inhis Gettysburg Address. These words wererepeated by Thomas Jefferson in Declaration of Independence and since 1776 this statement has been echoed by generations in United States. The Liberty and Equality were the watch words of the French Revolution and the foundations upon which the great Magna Carta of England stood. Article 7 of the Universal Declaration of Human Rights States declared. All are equal before law and are entitled without any discrimination to equal protection of law.' Jennings's in his Law of the Consitution (5th Edition page 50) stated, 'Equality before the law means that among equals the law should be equal and should be equally administered, that like should be treated alike.' Dicey's Law of the Constitution, (10 Edition page 202) asserted equality before the law as a corollary from his famous doctrine of Rule of Law. The idea of equality is the heart and soul of the Indian Constit...
Tag this Judgment!Court : Punjab and Haryana
Decided on : May-31-1996
Reported in : (1998)IIILLJ1151P& H
..... enables the state to compel the parties to resort to industrial arbitration and for that purpose different for a have been set up for the resolution of such disputes. this act is intended to be a self-contained code. it seeks to achieve social justice during the process of collective bargaining, conciliation, arbitration and in case of failure of these by compulsory adjudication. as observed by the supreme court in life insurance corporation of india v. d.j. bahadur, (1981-i-llj-1) at p. 10:'the personality of whole statute, as a welfare basis, ..... authorities like works committee, conciliation officers, board of concilation, courts of inquiry, labour courts, tribunals, national tribunals. chapter-iia which consists of sections 9a and 9b was inserted by the industrial disputes (amendment) act no. 36 of 1956. it refers to the requirement of notice before conditions of service applicable to the workmen in respect of any matter specified in the fourth schedule can be changed. chapter iii deals with reference of disputes. chapter iv lays ..... outs. chapter v-a contains provisions relating to lay-off and retrenchment. this chapter has been inserted by industrial disputes (amendment) act no. 43 of 1953. chapter v-b which contains special provisions relating to lay-off, retrenchment and closure in certain establishments have been added by the industrial disputes act no. 32 of 1976. chapter v-c which relates to unfair labour practice came to be added by the industrial disputes (amendment .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jul-29-1996
Reported in : [1998]229ITR566(P& H)
N.K. Agrawal, J. 1. The following question is required to be referred by the Inqome-tax Appellate Tribunal, Amritsar Bench, to this court for its opinion under Section 256(2) of the Income-tax Act, 1961 (for short, 'the Act') :'Whether, on the facts and in the circumstances of the case, the learned Tribunal is right in law in upholding the Deputy Commissioner of Income-tax (Appeals)' order allowing deduction at 40 per cent, out of incentive bonus received by the assessee, who is a Development Officer of the Life Insurance Corporation of India ?'2. The assessee was a Development Officer employed in the Life Insurance Corporation of India and derived income from salary. The assessee received incentive bonus during the previous year relevant to the assessment year 1987-88 amounting to Rs. 11,821 from the said Corporation. At the time of assessment, the assessee claimed deduction on account of expenditure at the rate of 40 per cent, amounting to Rs. 4,729. The balance amount of Rs. 7,092 w...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Aug-30-1996
Reported in : (1997)137CTR(P& H)9; [1996]222ITR772(P& H)
N.K. Agrawal, J.1. This order will dispose of Income-tax References Nos. 47 and 48 of 1983 and Income-tax References Nos. 96 to 99 of 1982, as common questions of law and facts are involved therein.2. The questions of law referred to this court for opinion by the assessee as well as the Commissioner of Income-tax for the assessment years 1975-76, 1976-77 and 1977-78 are as under :Questions of law referred at the instance of the assessee : For the assessment year 1975-76 : '1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that the additional grounds taken for the first time before the Tribunal, in respect of claiming the value of entitlements to import against the export as capital receipt immune from taxation, cannot be admitted ? 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that the provisions of Section 144B of the Income-tax Act,...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Sep-19-1996
Reported in : [1997]223ITR187(P&H)
Ashok Bhan, J.1. The following question of law, at the instance of the accountable person, has been referred to us by the Income-tax Appellate Tribunal, Amritsar (hereinafter referred to as 'the Tribunal'), for opinion :' Whether, on the facts and in the circumstances of the case, the Tribunal is correct in holding that an amount of Rs. 40,000 received by the legal heir of the deceased from the Life Insurance Corporation under the double benefit scheme is liable to estate duty under the Estate Duty Act, 1953 ?'which arises out of the following facts :Sat Pal died on April 6, 1970. He had taken a double benefit life insurance policy of Rs. 40,000. In the event of death by accident, on payment of extra premium, the same was to be double the assured amount of Rs. 40,000, Sat Pal died in an accident and a sum of Rs. 93,196 was received by the legal heirs. The accountable person, Smt. Satya Wati, wife of the deceased, claimed exemption from estate duty in respect of the amount of Rs. 40,000...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Sep-19-1996
Reported in : (1997)137CTR(P& H)549
ASHOK BHAN, J. :Following question of law, at the instance of the accountable person, has been referred to us by the Tribunal, Amritsar, for opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal is correct in holding that an amount of Rs. 40,000 received by the legal heir of the deceased from the Life Insurance Corporation under double benefit scheme is liable to estate-duty under the ED Act ?'Which arise out of the following facts :Sat Pal died on 6th April, 1970. He had taken a double benefit life Insurance policy of Rs. 40,000. In the event of death by accident, on payment of extra premium, the same was to be double the assured amount of Rs. 40,000. Sat Pal died in an accident and a sum of Rs. 93,196 was received by the legal heirs. Accountable person Smt. Satya Wait, wife of the deceased, claimed exemption from the estate duty in respect of the amount of Rs. 40,000 received on account of the double benefit claim paid to the legal heirs due to the death ...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Sep-24-1996
Reported in : I(1997)ACC278; 1997ACJ620; (1997)115PLR134
Sat Pal, J.1. This appeal has been filed by United India Insurance Co. Ltd. (hereinafter referred to as the Insurance Company) against the award dated 19th October, 1989, passed by the Motor Accident Claims Tribunal,Ludhiana.2. Briefly staled, that facts of the case are that deceased Sudarshan Kumar Prabhakar, who was working as a Civilian Assistant Fire Master was coming back to his home after doing his duty on 23rd December, 1987 and was hit by a bus bearing Registration No. PAB 7190 belonging to Nankana Sahib Transport Co. Pvt. Limited, Ludhiana (respondent No. 6) which was being driven by Driver Mohan Singh (respondent No. 7). As a result of this accident, the deceased died on the spot. Thereafter, an application under Section 110A of the Motor Vehicles Act (in short, the Act) was filed on behalf of the legal heirs of the deceased in the court of Motor Accident Claims Tribunal, Ludhiana, in the year 1988. The Motor Accident Claims Tribunal vide his award, dated 29th October, 1989, ...
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