Court : Punjab and Haryana
Decided on : Aug-01-1984
Reported in : AIR1985P& H43
1. This is defendants' appeal against whom the suit for declaration and the grant of the permanent injunction has been decreed by the trial Court.2. The plaintiff Chetan Dev. proprietor, M/s. Ahuja Thread Mills, filed the suit for a declaration to the effect that the alleged infringement to which the threats of the defendants towards the plaintiff relate, was, in fact, not the infringement of any legal rights of the defendants, and permanent injunction restraining them from continuing their threats towards the plaintiff and desisting therefrom. It was alleged by the plaintiff that he was the sole proprietor of M/s. Ahuja Thread Mills, and dealt with the manufacture and sale of threads for the last more than two years while the defendants were the manufacturers and representatives of M/s. Madura Coats Ltd., also dealing with the sale of threads. It was also alleged that the plaintiff, about two years ago, manufactured thread with the trade mark 'Swastik Super-shine 50' with the insignia...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Dec-15-1984
Reported in : AIR1986P& H99
ORDER1. The point involved in this petition on first impressions seems to be covered by judicial authority and yet turns to be intricatingly embroiled requiring analytical examinations. 2. The point in Civil Writ Petitions Nos. 2074 and 1096 of 1977 which can conveniently be disposed of by a single judgment. Facts, however, need be taken note of in Civil Writ Petition No. 2074 of 1977. At this juncture, it may be focussed that Civil Writ Petition No. 2096 of 1977 has been preferred by Machhi Singh, the landowner, whose land is involved in the case. 3. In Civil Writ Petition No. 2074 of 1977. Smt. Kartar Kaur, the petitioners. is the daughter as also a transferee from Machhi Singh, who is a displaced person from west Pakistan. Machhi Singh was allotted 52 standard acres and 13 units of agricultural land in village Nazadalla Kalan,. Tehsil and District Sirsa, somewhere in the year 1949. In August 1958 (not before 31st July, 1958), he transferred 1/3rd share of his total holding in favor ...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-20-1984
Reported in : [1985]151ITR662(P& H)
Punchhi, J.1. The Income-tax Appellate Tribunal, Amritsar, has referred to us the following question of law for our opinion:'Whether, on the facts and in the circumstances of the case, the Tribunal has rightly held the gift of Rs. 20,000 made in the State of Jammu and Kashmir, liable to gift-tax in the hands of the assessee ?'The relevant facts which surface the question are these. The assessee, Shri Kewal Krishan Kuthiala, bears the status of an individual and is a resident of Hoshiarpur. He filed a return of gift on February 29, 1973, declaring the taxable gift at Rs. 15,000. A revised return was filed on October 18, 1973, declaring the taxable gift as nil. The assessee earlier had sold land situate in Jammu and Kashmir and credited the sale proceeds thereof in his account maintained with Laxmi Commercial Bank, Jammu. Out of those deposits, the assessee gifted on amount of Rs. 20,000 to hisdaughter, namely, Miss Kum Kum Kuthiala, by means of a cheque which was credited in her account...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Nov-09-1984
Reported in : AIR1985P& H143
ORDER1. The respondents, owners of the land in dispute measuring 16 kanals, 6 marlas, comprised of Khasra Nos. 3 and 4, rectangle No. 77, instituted a suit for its possession alleging that the petitioner was a trespasser and in its occupation without any right. This suit according to the decree-sheet produced on the record was instituted on Mar, 21,1970 though in the main body the date of presentation is stated to be July 15, 1967. The petitioner prior thereto moved an application under S. 18 of the Punjab Security of Land Tenures Act (hereinafter called the Act) for purchase of the said land claiming himself to be its tenant which was opposed by the respondents but allowed by the Assistant Collector Grade I, Fatehabad, vide judgment D/- Nov. 13, 1967, Exhibit JDW/1. In the suit pending in the Civil Court, the parties entered into a compromise whereby the respondents stipulated that Mehru petitioner would become owner of the land in dispute on payment of Rs. 3000/- in four equal instal...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jul-16-1984
Reported in : AIR1985P& H2
S.P. Goyal, J.1. On Jan, 10, 1976 at about 6.30 A. M. Kaviraj Ram Singh while he was going on bicycle from his clinic to the Yoga Centre in Yamuna Nagar, was knocked down near the Railway Station by truck No. HRA 5129 driven by Gurvender Singh, respondent No. 2, and thereby received serious bodily injuries. He filed a claim on July 16, 1976 for Rs. 50,000/- on various counts detailed below :-1. Rs. 1,000/- on account of medical bills; 2. Rs. 2000/ incurred on special diet during illness. 3. Rs. 3000/- on account of the additional expenditure likely to be incurred to regain health. 4. Rupees 12,000/- on account of loss of earnings. 5. Rs. 3,000/- on account of loss to the sons and daughters because of their dependence upon him 6. Rs. 29,000/- for pain and suffering. 2. Unfortunately during the trial, he died on Sept. 10, 1978 and his three sons and two daughters applied on Nov. 15, 1978 for being impleaded as claimants. This application was opposed and it was averred that the cause of ...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Sep-26-1984
Reported in : AIR1985P& H149
1. This is an appeal against the judgment of the Additional District Judge, Ludhiana D/- 5th Dec. 1975, passed under the State Financial Corporation Act, 1951 (hereinafter referred to as the Act).2. Briefly the facts are that the Punjab Financial Corporation (hereinafter called 'the Corporation') sanctioned a loan of Rs. 1,46,000/- in favour of Man Singh respondent 1 (now appellant) for purchasing a truck. He executed hypothecation deed on 16th Dec. 1970 in favour of the Corporation. Respondents 2 and 3 stood guarantors for repayment of the loan. Out of the sanctioned loan an amount of Rs. 1,44,647/- was advanced as loan to Man Singh respondent 1 which was repayable in instalments in terms of the agreement. Respondent 1 failed to pay the instalments as agreed. Consequently the Corporation served a notice on the respondents for payment of the arrears with interest within a period of 30 days. After the expiry of the period of notice it filed a claim under S. 31 of the Act.3. Respondent 1...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Feb-14-1984
Reported in : AIR1984P& H361
ORDER1. On Jan. 25, 1973, Neki Ram, respondent filed a suit against Narain Kumar petitioner and his father Lachhman Dass for rendition of accounts, possession of stall No. B-8/118 situate at Main Road, Samana, District Patiala, as also for the recovery of Rupees 200/- as damages for breaking the lock and two glass panes of the almirahs and Rs. 800/- as mesne profits from Oct. 2, 1970 to June 1,1971, at the rate of Rs. 100/- per month. The suit was valued for purposes of Court-fee and jurisdiction at Rs. 200/- for rendition of accounts, Rs. 1500/- for possession, Rs. 200/. for damages and at Rs. 800/- for mesne profits. The suit was pending in the Court of Shri P. S. Bajaj, Additional Sub Judge IIIrd Class, Patiala, on Dec. 7, 1973, on which date the parties compromised. The trial Court granted a decree for Rs. 5,100/- and for possession of the stall (shop) in favour of Neki Ram, respondent and against Narain Kumar petitioner and his father Lachhman Dass. The decretal amount could be pa...
Tag this Judgment!Court : Punjab and Haryana
Decided on : May-01-1984
Reported in : AIR1985P& H287
R.N. Mittal, J.1. Briefly the facts are that the petitioner is a Public Limited Company and is manufacturing steel ingots and other alloy and mild steels. It is the owner of property No. B. XXX/939 located at Focal point, Ludhiana which is in its self-occupation. No part of the building has been let out to anyone. The Municipal Corporation (hereinafter called 'the Corporation') in 1973-74 assessed the rateable value of the building at Rs. 1,25,460/- on which the amount of tax came to Rs. 15,795/-. From 1975 to 1977 the Corporation maintained the same rateable value of the building and assessed the same amount of tax as was done by it in 1973-74. In 1977-78 the rateable value of the building was proposed to be enhanced to Rs. 2,29,997/- by the Corporation. The petitioner filed objections against the proposed rateable value. It is alleged that the matter was compromised between the parties and the building was assessed at rateable value of Rs. 1,30,000/-.2. In the year 1980-81 the petiti...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-20-1984
Reported in : [1985]151ITR636(P& H)
Punchhi, J.1. This order shall dispose of Income-tax References Nos. 118 and 119 of 1976 as also Income-tax Cases Nos. 31 and 32 of 1977.2. The assessee, M/s. Ess Ess Kay Engineering Company (P.) Ltd., is a private limited company which was incorporated on April 22, 1964. It carried on business in the manufacture of electrical goods such as switches and plugs. The managing director of the company Shri S.S. Khosla had 60 shares of Rs. 100 each in it. A director named Shri M. M. Khosla, son of Shri S. S. Khosla, had 180 shares of Rs. 100 each in it. Another director, Shri K. S. Khosla, son of Shri S. S. Khosla, has 700 shares of Rs. 100 each in it but his directorship was up to March 31, 1966. Yet another director, Smt. Sumitra Khosla, wife of Shri S. S. Khosla, had 160 shares of Rs. 100 each. The total shares were thus 1,100 and the paid-up capital was Rs. 1,10,000.3. Prior to April 1, 1965, the company did not have any sole selling agents and it marketed its goods directly through the ...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Feb-08-1984
Reported in : (1984)41CTR(P& H)249; [1984]148ITR478(P& H)
Rajendra Nath Mittal, J.1. This judgment will dispose of Income-tax Reference Cases Nos. 67 to 71 of 1977. The references have been made under Section 256(1) of the I.T. Act, 1961, by the Income-tax Appellate Tribunal, Chandigarhi for opinion of this court.2. The facts are that the five references are in respect of four assessment years, that is, from 1968-69 to 1971-72. These arise out of the consolidated order passed by the Income-tax Appellate Tribunal, Chandigarh Bench (hereinafter referred to as 'the Tribunal'), in eight cross-appeals, four by the Revenue (namely, I.T.A. Nos. 323 to 326) and four by the assessee (namely, I.T.A. Nos. 336 to 339) of 1974-75. The Revenue withdrew three of its appeals, namely, I.T.A. Nos. 323 to 325 relating to the assessment years 1968-69 to 1970-71, respectively. The fourth appeal of the Revenue (namely, I.T.A. No. 326) for the assessment year 1971-72 was accepted. All the four appeals filed by the assessee were dismissed. The assessee filed five re...
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