Court : Himachal Pradesh
Reported in : (2008)216CTR(HP)72
..... has to be enforced by the authorities to be complied within its letter and spirit. the constitutional validity of section 245d(2a) and section 245h of the it act, as amended by the finance act, 2007 is under challenge through this petition. therefore, it is provided (sic-prayed) that the application of the petitioner as referred in section 245d(2a) ..... 1)(g) of the constitution of india.4. learned counsel for the petitioner prays for interim relief. the prayer for stay of operation of the proposed amendment in section 245d of the it act is rejected.5. desti copy to the learned counsel for the petitioner on usual charges.6. four weeks' time is allowed to the learned counsel ..... decided by 31st of march, 2008 as provided under the law.3. till section 245d of the it act, was amended by the finance act, 2007, there was no provision for payment of interest on the additional tax. however, by virtue of the amendment the payment of interest has to be made on or before 31st july, 2007 and if the same .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : 2008(I)ShimLC414
..... the buildings by the first defendant and no objection was raised by the plaintiff. the conduct of the plaintiff would clearly show that he has acquiesced in the acts of the first defendant. in those circumstances, instead of possession compensation was granted to the plaintiff at the prevalent market rate. in the present case, there ..... being entitled to it has to remove the same, so also as in the present case where the boundary wall was destroyed by the intentional and deliberate acts of the defendants plaintiffs cannot be denied of the relief of mandatory injunction. after having destroyed plaintiff's property defendants cannot take the stand that monetary ..... appellant. the construction raised by respondent is not bona fide. the appellant cannot be compelled to accept compensation in these circumstances. section 51 of the transfer of property act is not applicable in the present case. in r.s. maddanappa v. chandramma and anr. : [1965]3scr283 , the apex court has held as follows:.no .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : 2008(I)ShimLC385
..... the construction of a dwelling house, a shop or a commercial establishment or office or industrial unit, made before : the day on which the himachal pradesh tenancy and land reforms (amendment) act, 1987, is published in the official gazette after its assent, shall be deemed always to have been made in accordance with the law as if sub-section (2) of ..... section 118 of the principal act had not been amended by section 4 of this act.13. the suit was filed on 7.6.1990, therefore, rights of the parties crystallized on the date of agreement, dated 7.6.1989 and ..... even respondent no. 1 is in possession of the property under the agreement and realizing rent, such agreement is prohibited under section 118 of the act and is not enforceable. section 118 of the act has been amended several times and as of now agreement of the nature mentioned in sub-clause (b) of clause (iii) of sub-section (1) of .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : (2008)2LLJ783HP
..... bound to take into consideration the applicability of the claim preferred by the workman in view of section 1(3)(b) and (c) of the payment of gratuity act, 1972. besides this, the other grounds as enumerated above were also not taken into consideration by the appellate authority while upholding the order of the controlling authority. it ..... , worked with the employer with effect from april 18, 1993 to july 9, 2003 as a driver and was entitled to gratuity as per the provisions of the gratuity act, 1972. the employer had, denied his engagement as driver except for two months, i.e. july and august, 2002. the controlling authority had answered all the issues ..... sharma, j.1. a challenge has been laid by the petitioner to the appellate order passed by the joint labour commissioner-cum-appellate authority under the payment of gratuity act, 1972 on august 29, 2006.2. the brief facts necessary for the adjudication of this petition are that the respondent no. 1 (hereinafter referred to as the workman .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : (2008)214CTR(HP)183,[2008]301ITR118(HP)
..... deduction would be allowable in respect of all types of buildings/accommodations used for the purposes of business or profession, then it would not have felt the need to amend the provisions of section 37 so as to make a definite distinction with regard to buildings used as guest houses as defined in sub-section (5) of section ..... have been sufficient for the said purpose., the decisions cited by dr. pal contemplate situations where specific provision had been made in sections 30 to 36 of the act and it was felt that what had been specifically provided therein could not be excluded under section 37. the clarification introduced by way of sub-section (5) to ..... the expression 'residential accommodation including any accommodation in the nature of a guest house' used in sub-sections (3), (4) and (5) of section 37 of the act. while the two expressions can be similarly interpreted, a distinction has been sought to be introduced for the purposes of section 37 by specifying the nature of building to .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : 2007(3)ShimLC157
..... 1st class, manali, district kullu, h.p. in criminal complaint no. 388-1/99/95, acquitting the respondent under sections 32, 33 of the indian forest act (for short, the act).2. the prosecution case in brief is that on 1.9.1993 nand lal, forest guard of patli kuhal beat was intimated through application that respondent-accused ravi kumar ..... did not pay. after completion of the investigation, challan was put up against the respondent and notice of accusation was put to him under sections 32, 33 of the act, to which he pleaded not guilty and claimed trial.3. the prosecution examined five witnesses, the respondent was examined, under section 313 cr.p.c. in which he ..... held in state of h.p. v. tara chand and ors. 1994 (4) slj 3333 that confessional statements recorded by forest officials are hit by section 25 of evidence act. in the present case also alleged confessional statements ex. pa and ex. pw 2/a are recorded by forest officials, therefore, these cannot be used against respondent. it has .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : 2008(I)ShimLC348
..... shown due and outstanding to the petitioners in the balance sheet.12. the contention of the learned counsel that since proceedings under section 138 of the negotiable instruments act are pending, the present petition would not be sustainable cannot be accepted. in orkay industries ltd. and ors. v. state of maharashtra and ors. with ..... adjudication by a civil court and in the circumstances, the company cannot be wound up. this petition and proceedings under section 138 of the negotiable instruments act have been instituted solely with a view to pressurize the respondents into submitting to the unlawful demands of the petitioner. this plea of the respondent cannot be ..... accepted in the balance sheet, but they have been returned to them with the remarks 'account closed'. criminal complaints under section 138 of the negotiable instruments act, 1881 have been filed against the respondents which are pending in the court of the chief judicial magistrate at patiala.3. statutory notice in terms of .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : 2008(1)ShimLC218
..... 1980-81 are erroneous, their status was changed from manager/mohatmim to hissadar without any basis.7. on coming into force of the himachal pradesh common lands (vesting and utilization) act, 1974 shamlat lands had vested in the state except the lands used or reserved for village community. the trust or its property did not vest in the state nor the ..... for his own use. udham singh never created a charitable trust of suit property nor did he ever dedicate the same to the public. the widow of udham singh never acted as manager or trustee of the alleged charitable trust. the entries in revenue record as 'rafai-am' are wrong. smt. balwant devi, daughter of smt. bijjarwal, was mother of ..... of the endowment.it has been further held that even if a part of dharamshah was used by the general public for long time but continuance of such a benevolent acts/chanty would not lead to creation of a trust. the plaintiffs in the present case have failed to prove the tests laid down by the apex court to prove .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : 2008ACJ1684,2008(I)ShimLC355
..... guaranteed under the constitution, is a claim based on strict liability and is in addition to the claim available in private law for damages for tortious acts of the public servants. public law proceedings serve a different purpose than the private law proceedings. award of compensation for established infringement of the indefeasible rights ..... a case where death had been caused by beating and assault by the station house officer, held that in the matter of liability of the state for tortuous acts etc., the state would be liable and granted compensation. in nilabati behera (smt.) alias lalita behera (through the supreme court legal aid committee) v. state ..... a running bus and had sustained injuries. his condition was serious and jagdish chand should reach snowdon hospital, shimla. a criminal case under the punjab excise act was reported to have been registered against him. the petitioner pleads that jagdish chand (brother of the deceased) hired a private vehicle from sadhupul and reached .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : 2007(3)ShimLC357
..... . the age or capacity of the person conferring the benefit and the nature of the benefit are of very great importance in such cases. section 111 of the evidence act, 1872 applies equally to all persons standing in confidential relations with each other. agents, trustees, executors, administrators, auctioneers and others have been held to fall within the ..... that the said document was executed by her after clearly understanding the nature of the transaction. it should be established that it was not only her physical act but also her mental act. the burden can be discharged not only by proving that the document was explained to her and that she understood it, but also by other evidence ..... initial burden that the transaction was a result of breach of the confidence inter se between the parties. the execution of the gift deeds was not a voluntary act. consequently, the suit was decreed vide judgment and decree dated 20.8.1994 and the gift deeds dated 22.2.1986 were held to be void and ineffective .....
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