Court : Punjab and Haryana
Decided on : Feb-28-1975
Reported in : AIR1975P& H246
Muni Lal Verma, J.1.The question which has been referred by the Division Bench to us for decision, reads thus :--'Whether the mere fact that according to the particular practice prevailing in the High Court before the decision of the Full Bench in the case of Mahant Bikram Das Chela Mahant Lachhman Dass Mahant, Amritsar v. Financial Commr. Revenue, Punjab, Chandigarh, (1974) 76 Pun LR 451 = (AIR 1975 Punj & Har 1) (FB) (supra) Letters Patent Appeals were entertained by the office contrary to the requirements of Rule 3 of Chapter 2-C of Volume V of the Rules and Orders of the High Court without being accompanied by three sets of spare paper-books, and time, was allowed to file the same, and for filing the copies even beyond the expiry of the period of limitation the appeals were entertained and admitted does or does not in law constitute sufficient cause for condonation of delay in filing the Letters Patent Appeals which were filed before the judgment of the Full Bench.'2. The circumsta...
Tag this Judgment!Court : Punjab and Haryana
Decided on : May-17-1975
Reported in : [1976]38STC144(P& H)
P.C. Jain, J.1. This judgment and order of ours would dispose of Civil Writs Nos. 4065 and 4066 of 1973 and Civil Writ No. 5660 of 1974 as common question of law arises in all these petitions. In order to appreciate the contentions raised before us certain salient features from Civil Writ No. 4066 of 1973 may be noticed.2. The Food Corporation of India and its Senior Regional Manager, Punjab, Chandigarh, have filed this petition under articles 226 and 227 of the Constitution of India for the issuance of an appropriate writ, order or direction quashing the assessment orders (copy annexure F) and the demand notices and for a declaration that no sales tax is imposable on any of the transactions right from the stage of procurement of rice from the millers and the licensed dealers by the State Government or its officers up to the stage of delivery of the said procured rice to the depots of the corporation outside the State of Punjab. A further prayer has been made in the nature of the issua...
Tag this Judgment!Court : Punjab and Haryana
Decided on : May-08-1975
Reported in : AIR1976P& H38
S.S. Sandhawalja, J.1. Theissue of law arising from virtually undisputed facts in this reference mav well be formulated in the following terms:--'Whether Order 2, Rule 2 of the Code of Civil Procedure. 1908 bars a suit for mesne profits filed subseauentlv to a suitfor possession of fee property because the claim for those accrued mesne profits had not been earlier included therein ?'It suffices to advert to the relevant facts briefly. The subject-matter of the dispute is the urban property situated at Circular Road. Ambala City. In January, 1966. Pritam Singh respondent alone brought a suit for possession of the above-said property alleging inter alia that the defendants were in wrongful and unauthorised occupation thereof from the 14th of June, 1965. In this suit he did not include anv claim for mesne profits which had accrued till the date of the filing of the same. That suit is still pending decision. Later in 1968 Pritam Singh respondent alone with his sister Smt. Sur-jit Kaur resp...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Dec-15-1975
Reported in : (1976)5CTR(P& H)261
Ajit Singh Bains, J. - The petitioner-company is registered under the Companies Act, 1956, and its registered office is at Dhuri. It is doing the business of manufacturing sugar at Dhuri, District Sangrur. The petitioner company purchased sugarcane from producers/growers at purchase centers and also at the mill premises for the purposes of manufacturing sugar. It is alleged in the petition that in the assessment year 1973-74, the petitioner company has purchased sugarcane from producers directly. The petitioner company filed its quarterly returns and also placed statements showing the purchases of sugarcane and sales of sugar. The Assessing Authority vide its assessment order dated 25th March, 1975 (annexure A) held that the petitioner company was liable for purchase tax to the tune of Rs. 6,68,963.76. The petitioner company submitted written argument before the Assessing Authority that it was not liable but its arguments were rejected. It is against the assessment order dated 25th Mar...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Dec-15-1975
Reported in : [1976]38STC39(P& H)
Ajit Singh Bains, J.1. The petitioner-company is registered under the Companies Act, 1956, and its registered office is at Dhuri. It is doing the business of manufacturing sugar at Dhuri, District Sangrur. The petitioner-company purchased sugarcane from producers/growers at purchase centres and also at the mill premises for the purposes of manufacturing sugar. It is alleged in the petition that in the assessment year 1973-74, the petitioner-company has purchased sugarcane from producers directly. The petitioner-company filed its quarterly returns and also placed statements showing the purchases of sugarcane and sales of sugar. The Assessing Authority vide its assessment order dated 25th March, 1975 (annexure A) held that the petitioner-company was liable for purchase tax to the tune of Rs. 6,68,963.76. The petitioner-company submitted written arguments before the Assessing Authority that it was not liable but its arguments were rejected. It is against the assessment order dated 25th Ma...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Sep-22-1975
Reported in : AIR1976P& H238
ORDER1. Tilak Raj petitioner took on lease a tea-stall located at bus-stand in Sector 17, Chandigarh, vide registered lease-deed for two years effective from 14-3-1972 to 13-3-1974 at the rate of Rs. 4,800/- per mensem. The lease-deed envisaged the extension of the lease period by one year in the event of the satisfaction of the Chandigarh Administration about the performance and conduct of the petitioner, hereinafter referred to as the lessee. Before the expiry of his aforesaid lease period, he applied to the Chandigarh Administration for the extension of the lease which request was declined vide order dated 6-3-1974. The lessee, on the strength of a clause in the lease-deed for reference of any dispute arising thereunder to the arbitrator, got a reference made to the arbitrator to decide the dispute regarding the extension of the lease period. The Home Secretary, Chandigarh Administration, vide his award dated 22-6-1974, held that the lessee was not entitled to the extension of the l...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jul-15-1975
Reported in : [1975]101ITR180(P& H)
Sharma, J.1. Civil Writ No. 150 of 1975 filed by Shri Hira Lal Sibal, Senior Advocate, challenging the legality of the search warrant of his office-cum-residence issued under Section 132 of the Income-tax Act, 1961 (hereinafter called 'the Act'), came up for hearing on January 13, 1975, when the Motion Bench passed the following order i'Notice of Motion for January 20, 1975. Notice of the prayers for interim relief for. January 20, 1975. In the meantime ex parte interim relief is granted as prayed for in paragraph 32(II)(v) to (viii) of the petition. No order to be passed under Section 132(5) of the 1961 Act. Operation of any order already passed but not yet communicated to the petitioner is stayed.'2. Shri S. C. Sibal, the advocate of the petitioner, noted down the above order and went to the office of the Income-tax Officer to inform her about it. He reached her office at about 2.30 p.m. when she was not present there and a clerk of her office was shown this order. The said clerk cop...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-13-1975
Reported in : AIR1975P& H265
Bal Raj Tuli, J. 1. The petitioner. Shri Baldev Rai Guliani. was recruited to the Punjab Civil Service (Judicial Branch) as a result of his success in the competitive examination held in June, 1954. He was appointed as Subordinate Judse IV Class on February 27, 1956 and was conferred powers of Subordinate Judge I Class in 1957. He was confirmed as a member of the Punjab Civil Service (Judicial) with effect from October 26. 1957, vide order dated March 17. 1961. He was allowed to cross the Efficiency Bar with effect from February 27, 1964, vide order dated February 2. 1965.2. The petitioner was posted as Subordinate Judge-cum-Magistrate I Class. Amloh, District Patiala from May 28. 1964 to May 18. 1965, and the Bar Association of that place sent certain complaints against his integrity to the High Court which were entrusted to Shri Gurbachan Singh, District Judge, for a fact-finding enquiry by letter dated may 11, 1965. On the report of Shri Gurbachan Singh the High Court came to the co...
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