Court : Punjab and Haryana
Decided on : Jul-16-1979
Reported in : AIR1980P& H1
Prem Chand Jain, J.1. The Punjab Courts (Haryana Amendment) Act, 1977 (Act No. 20 of 1977) and the Punjab Courts (Haryana Amendment) Act, 1978 (Act No. 24 of 1978) were passed by the Haryana State Legislature. By Act No. 20 of 1977, the jurisdictional value of an appeal to the Court of District M Judge from a decree or order of a Subordinate Judge was raised to Rs. 20,000/-, while by Act No. 24 of 1978 it was provided that an appeal from a decree or order of a Subordinate Judge shall lie to the District Judge, irrespective of the value of the original suit. Under Act No. 24 of 1978, an amendment was also made in S. 41 in order to bring the provisions of that section in conformity with the provisions of S. 100 of the Code of Civil procedure. The effect of the amendment in S. 39 under Act No. 24 of 1978 is that all R.F. As pending in this Court shall stand transferred to the Court of the District Judge.2. R.F.A. No. 359 of 1971 (Rajinder Sineh etc. v. Kartar Singh etc.) and R.F.A. No. 67...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Feb-26-1979
Reported in : AIR1979P& H183
S.S. Sandhawalia, C.J.1. Whether the National Insurance Company Limited is ''a State'' for the purposes of Art. 12, or a statutory Corporation amenable to the writ jurisdiction under Article 226 of the Constitution of India, is the somewhat significant question which arises on the very threshold in this writ petition.2. The issue being pristinely legal, the f acts pale into relative insignificance. Suffice it to mention that the petitioner, who is the Branch Manager of the National Insurance Company Limited, claims to be aggrieved by his alleged supersession by officers junior to him and therefore, invokes Art. 16 of the Constitution in his aid. Further a grievance is made about a marginal reduction in his basic salary, which, has been labelled as reduction in rank, for which' the remedy is sought for in the writ jurisdiction under Art. 226 of the Constitution of India.3. Apart from the merits, a significant preliminary objection to the very maintainability of the writ petition has bee...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Apr-06-1979
Reported in : AIR1979P& H223; 1980CriLJ417
G.C. Mital, J.1. In this writ petition, the vires of Section 3 of the Punjab Cycle-Rickshaw (Regulation of Licence) Act 41 of 1976 (hereinafter referred to as the Act), has been challenged being violative of Articles 14 and 19(1)(g) of the Constitution of India, inasmuch as cycle-rickshaw owners who used to give their cycle-rickshaws on hire for being plied by the hirers have been denied the right of carrying on their trade. and business and to earn their livelihood. 2. The six petitioners owned about 26 cycle-rickshaws for which they held licences for plying till 1976-77 and they used to give their cycle-rickshaws on hire for being plied by the hirers. The Act has been brought in force with effect from November 2, 1976, by the notification issued by the Punjab Government. The licences had to be renewed with effect from April 1, 1977, for the period ending March, 31 of the following year. The petitioners allege that their licences for the year 1976-77 have come to an end or stood revok...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Aug-27-1979
Reported in : (1980)14CTR(P& H)138; [1980]121ITR405(P& H)
R.N. Mittal, J.1. The Income-tax Appellate Tribunal, Chandigarh Bench, at the request of the Commissioner of Income-tax, Patiala, referred the following question of law for decision of this court under Section 256(1) of the I.T. Act, 1961 (hereinafter referred to as 'the Act'):'Whether, on the facts and circumstances of the case, the Tribunal was right in law in holding that the Inspecting Assistant Commissioner of Income-tax was not legally competent to pass the penalty order ?'2. Briefly the facts which have given rise to this reference are as follows :3. The assessee is a registered firm and manufactures and sells tool bits. For the accounting year ending March 31, 1965, relevant to the assessment year 1965-66, the assessee filed a return of income on September 30, 1965, wherein it showed its income as Rs. 10,365. While making the assessment the ITO noticed that the assessee had purchased goods worth Rs. 96,648 for which bills were not produced by it. He also categorised 26 separate...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Feb-15-1979
Reported in : AIR1979P& H203
S.S. Sandhawalia, C.J.1. The nature and scope of the discretion vested in the Claims Tribunal by S. 110-CC of the Motor Vehicles Act, 1939, to award Interest on the compensation allowed is the only meaningful issue which falls for determination in this appeal under Clause 'X' of the Letters Patent.2. The facts deserve notice only in so far as they are relevant to the issue aforesaid. Dewan Ranbir Singh, father of the appellants, whilst travelling in his car collided with a milk tanker on March 31, 1965 resulting in his death. The appellants and their mother Shrimati Dwarka Devi filed the claim application on May 5, 1965, seeking an award of Rs. 2,18,000/- as compensation for the death of Dewan Banbir Singh. The State of Punjab and other respondents contested the claim made on behalf of the appellants and their mother, as also the claim made by the dependants of the driver of the car. The Tribunal held that the accident was due to the negligent driving of the milk tanker by its driver a...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Sep-12-1979
Reported in : AIR1980P& H23
ORDER1. This judgment will dispose of Civil Writ Petitions Nos. 468, 469, 470, 471 and 472 of 1970, as common questions of law and facts are involved in them. To better appreciate the controversy between the parties, it will be useful to narrate the facts in Civil Writ Petn. No. 468 of 1970, Bhajan Lal v. The Financial Commr., Haryana.2. On the application filed by Khiraj alias Khaira, respondent No. 5, who was a tenant on the lands of the petitioners. who are big land-owners, under S. 18 of the Punjab Security of Land Tenures Act, 1953 (hereinafter called the Act), the Collector allowed the purchase of land in dispute and the Assistant Collector 1st Grade, Sirsa, assessed the compensation for the land to the tune of Rs. 5923-39 P. This was to be Paid by the tenant in 10 equal half yearly instalments. The petitioners filed an appeal against this order. The main plea raised was that the land could not be purchased by the tenant in view of the provisions of S. 19 of the Act as the land i...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Oct-10-1979
Reported in : (1980)14CTR(P& H)102; [1981]127ITR301(P& H)
B.S. Dhillon, J. 1. The following questions of law have been referred to this court for its opinion on a reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), by the Income-tax Appellate Tribunal, Chandigarh Bench :' (1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in allowing the deduction under Section 80J of the Income-tax Act, 1961 ? (2) If the answer to question No. 1 is in the affirmative, whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the sum of Rs. 41,174, being the development rebate deducted in terms of Section 33 by the Income-tax Officer while determining the ' gross total income ' could not again be deducted from the sum of Rs. 47,027 which was claimed as a deduction from the ' gross total income ' under Section 80J(1) of the Income-tax Act, 1961 ' 2. The brief facts giving rise to the case are that the assessee owns...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Feb-01-1979
Reported in : AIR1979P& H211
ORDER1. This appeal is directed against the order dated the 12th October, 1978, of the Sub Judge 1st Class, Amritsar, whereby he granted maintenance to respondent wife at the rate of Rs. 150/- P. M. from the date of her application under S. 24 of the Hindu Marriage Act (hereinafter to be referred to as the Act) i. e. 27th Feb., 1978 to 25th Sept., 1978, on which date the proceedings under S. 10 of the Act concluded and also awarded Rs. 200/- as expenses of the proceedings. This order has been challenged on the ground that the maintenance under S. 24 of the Act and the expenses towards the proceedings could only be granted during the pendency of the Proceedings and since the main proceedings concluded on 25th Sept., 1978, the trial Court had no jurisdiction to grant interim maintenance and litigation expenses thereafter. In support of the aforesaid submission reliance was placed on a single Bench decision of this Court in Nirmla Devi v. Ram Dass 1972 Cur LJ 34: (AIR 1973 Punj 48). That ...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Apr-03-1979
Reported in : AIR1979P& H231
1. In order to appreciate the controversy between the parties, the following facts may be noticed:--M/s. Surjit & Co. obtained a money decree against the Union of India, for a sum of Rs. 32696/2/- on 24th July, 1954. An appeal was filed in the High Court by the Union of India against the said decree in which the amount was reduced from Rs. 32696/2/- to Rs. 10570/2/-, vide its judgment and decree dated 26th Oct. 1960. Before the execution proceedings were stayed by the High Court, the decree-holder realised the decretal amount on 10th Feb., 1956, on furnishing security to the satisfaction of the Executing Court. Kesho Dass, appellant in the present appeal, stood surety for the refund of the amount in case the appeal was allowed. After the decision of the High Court, Union of India made an application under Section 144 read with S. 145 of the Civil, P. C. on 15th Dec., 1962, against both i. e. the decree-holder M/s. Surjit & Co., as well as against the surety Kesho Dass. During the pende...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Sep-04-1979
Reported in : (1980)14CTR(P& H)82; [1981]132ITR241(P& H)
J.V. Gupta, J. 1. This reference has been made on account of the directions of this court made in Income-tax Case No. 35 of 1973, vide its order dated April 26, 1974 (reported as CIT v. Bharath Tubewell Stores ). It was observed by this court that since the matter rested on the determination as to on whom the onus lay to prove that the concealment was deliberate or not and on the true effect of the Explanation to Section 271(1)(c) of the I.T. Act, 1961 (hereinafter referred to as 'the Act'), a question of law did arise on the facts and in the circumstances of the case. Consequently, the following question of law was referred to this court : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that penalty was not exigible and in deleting the same ?' 2. The relevant facts giving rise to this reference are that the assessee, M/s. Bharat Tubewell Stores, Sirsa, is a 'registered firm' consisting of four partners and a minor admitted to the b...
Tag this Judgment!