Court : Punjab and Haryana
Decided on : Mar-28-2001
Reported in : AIR2001P& H344
V.K. Bali, J.1. The Act to amend and consolidate lawrelating to tenancy of agricultural lands and to providefor certain measures of land reforms inclusive of acquisition of proprietary rights by tenants called as thePepsu Tenancy and Agricultural Lands Act, 1955(here-in-after referred to as the 'Act of 1955') cameinto being on March 6, 1955. A tenant, who is not liable to be ejected under clauses (a) and (b) of sub- section (1) of Section 7-A or under clauses (a) and (b) ofsub-section (2) of Section 7-A, was for the first time,given right to acquire proprietary rights. Primarily,such tenants were those who were not occupying theland reserved by landowner for his personal cultivation. 2. Appellants, who were tenants of big landowner Bhag Singh, on introduction of Act of 1955, thought that a piece of land occupied by them for number of years would now be owned by them. Luck has smiled on them and their status would change from mere tillers of land to landowners, in their pursuit to becom...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Nov-21-2001
Reported in : (2002)172CTR(P& H)98; [2002]254ITR404(P& H)
Jawahar Lal Gupta, J.1. In these six references under the Income-tax Act, 1961, the following question has been referred to this court:'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in affirming the order of the Appellate Assistant Commissioner of Income-tax holding that the income from the paying clinic should be taxed under the head 'Profit or gains of profession' and not under the head 'Salary'?'2. Counsel for the parties have referred to the facts in I. T. R. No. 47 of 1985. These may be briefly noticed.3. Dr. (Mrs.) Usha Verma was employed with the Government Medical College, Rohtak. She filed her income-tax return for the year 1980-81 and declared a total income of Rs. 52,160. This included the income of Rs. 32,985 received by the assessee from the pay clinic. A deduction of Rs. 13,100 was claimed as deduction from Rs. 32,985 on account of expenses.4. The Assessing Officer-disallowed the deduction and held that the taxable income was Rs...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Aug-21-2001
Reported in : AIR2002P& H25
Jawahar Lal Gupta, J.1. Does the film 'Gadar' give the petitioner a cause to complain? Should the screening of this film be stopped because a section of the society is alleged to have 'reacted strongly against certain scenes'? This is the core of the controversy in this case First, the facts.2. The petitioner is a young Sikh scholar. He claims to be aware of the history, scriptures and religious tenents of the Sikhs. He alleges that the film 'Gadar' has scenes, which offend the religious susceptibilities of the Sikhs. It depicts the horrors of partition of 1947. The story as given in the film is 'the figment of the imagination of the story writer of the film and the director'. It 'maligns the religious symbol of the Sikh faith,tradition' and defames the Amritdhari Sikhs and Nihang Singhs. The 'Nishan Sahib,' a holy symbol has been 'misused for an ignoble purpose'. It has been used 'for the purpose of looting, plundering and rape which is against the Sikh traditions' and history. The fi...
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