Court : Punjab and Haryana
Decided on : Jan-10-2008
Reported in : (2009)21VST445(P& H)
..... assessment and demand for additional tax was without jurisdiction. the tribunal allowed the appeal vide order dated july 8, 2005. the tribunal held that the statutory period of three years laid down in the amending act was applicable and the assessment was time-barred. observations of the tribunal are as under:4.... the learned counsel ..... 103 paid by the assessee. the assessee preferred appeals which were dismissed. the appellate authority affirmed the view of the assessing authority that limitation prescribed under the amending act 12 of 1998 was not applicable to the present case which was for the assessment year 1994-95. thereafter, the assessee preferred second appeal before the tribunal ..... vitiated by 'error apparent'. a review is by no means an appeal in disguise whereby an erroneous decision is reheard and corrected, but lies only for patent error. where without any elaborate argument one could point to the error and say here is a substantial point of law which stares one in the face .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-11-2008
Reported in : (2008)151PLR737
..... that the claimants were entitled to solatium at the rate of 30% and increased rate of interest as per section 23(2) and section 28 of the land acquisition act (as amended).11. the controversy regarding payment of solatium and. interest has already been settled by the hon'ble supreme court in union of india v. hari krishan khosla (supra ..... c) for rest of the acquired land. rs. 8.50 per sq. yd.the letters patent bench also granted solatium at the rate of 30% and increased rate of interest as per section 23(2) and section 28 of the land acquisition act (as amended).4. the respondents then moved the hon'ble supreme court seeking enhancement of compensation, whereas the ..... this court proposes to dispose of the present revision as well as civil revision nos. 1458, 1459, 1460, 1461, 1462, 1463, 1464, 1465, 1466, 1467 and 1468 of 2005, as all of them arise out of a common order passed by additional district judge, bathinda on december 02, 2004. however, the facts are taken from the present revision.2 .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jul-15-2008
Reported in : (2008)151PLR784
..... was further averred that the learned commissioner had rightly observed that the collector was not required to go into the question of title and further as by way of amendment brought in 1961 act in the year 1976, the land stood vested in the gram panchayat, and thus, the order of commissioner deserved to be upheld and the writ petition dismissed.6 ..... for the respondent-society contended that this issue was never raised by the appellant-panchayat before the authorities below and, therefore, cannot be permitted to be taken up in letters patent appeal. he further contended that the documentary evidence had been placed on record regarding the formation, registration and bye-laws of the respondent-society, which was registered on 7.2 .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-05-2008
Reported in : (2008)151PLR700
..... statement, the respondents moved an application dated 29.8.1963 under order vi, rule 17, code of civil procedure, for amendment of the plaint so as to claim the relief on the basis of agreement ex.d1 which was pleaded by the appellant in ..... , regular first appeal no. 1123 of 1976 was filed, the decision of which has been impugned before us in this letters patent appeal.11. mrs. manisha gandhi, learned counsel for the appellant has contended that since the suit was based on agreement dated ..... merged in final decree. in support of his contention, learned counsel cited achal misra v. rama shanker singh and ors. : (2005)5scc531 .22. it was also contended by learned counsel for the respondents that the argument of the appellant regarding delivery of possession ..... the general and common law and is an incident of ownership or possession while under the latter arises through the voluntary acts of the parties and is an incident of contract. in the former, specific relief should be granted while in the .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Sep-18-2008
Reported in : (2008)152PLR524
..... sent the same to the learned collector for determining the market value of the land in terms of section 47-a of the indian stamp act, 1899, as amended in haryana (for short 'the act'). the learned collector found mat the instruments are insufficiently stamped and claimed rs. 9,750/- from the vendees in respect of 3 kanals ..... force to the cases arising out of the registration of the instruments in haryana as well. it may be noticed that in punjab substantial amendments have been made in section 47 of the act as also in the rules framed thereunder.7. in the present case, neither the collector nor the commissioner has adverted to, any independent ..... statutory support, cannot be given effect to in view of the judgments referred to above. thus, the impugned orders passed by the collector and the commissioner, suffers from patent illegality and material irregularity.8. consequently, the impugned orders are set aside.9. however, liberty is granted to the collector to assess the market value of the .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Oct-16-2008
Reported in : (2009)153PLR357
..... 13 is again vested only in the controller subject, of course to the decision of the appellate authority constituted under the act and the final revisional jurisdiction has been conferred expressly on the high court by the amendment act of 1956. it is thus evident that both as regards the substantive law applicable and also the forum in which is ..... to be enforced, the act covers the field to the total exclusion of all other laws. what exactly, therefore, does it exclude ..... no uncertain terms that a tenant is not to be evicted except in accordance with the provisions of this very section. that this provision is exclusory in nature is patent and that it bars all other laws and confines the remedy to what is spelt out in the statute itself is, therefore, manifest. coupled with this is .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Dec-17-2008
Reported in : (2009)221CTR(P& H)225; [2009]309ITR194(P& H); [2009]177TAXMAN103(Punj& Har)
..... with a view to prevent diversion of profits in intra group transactions leading to erosion of tax revenue. the said provisions have been incorporated vide finance act, 2001 and further amended vide finance act, 2002. having regard to the object for which provisions have been enacted, applicability of the said provisions has to be limited to situations where there ..... the sponsor of the bill to introduce the same and the extent and urgency of the evil which he sought to remedy : 'state c.w.p. no. 16681 of 2005 of west bengal v. subodh gopal bose : [1954]1scr587 ....38. in shri krishna(supra), it was observed:19. ...statements of objects and reasons of a statute may ..... ; or(g) the manufacture or processing of goods or articles or business carried out by one enterprise is wholly dependent on the use of know-how, patents, copyrights, trade-marks, licences, franchises or any other business or commercial rights of similar nature, or any data, documentation, drawing or specification relating to any .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Dec-22-2008
Reported in : (2009)3PLR644
..... land vests in the state free from all encumbrances unless a notification under section 48(1) is published in the gazette withdrawing from the acquisition. section 11-a, as amended by act 68 of 1984, therefore, does not apply and the acquisition does not lapse. the notification under section 4(1) and the declaration under section 6, therefore, remain valid ..... eyes of law to seek release of land and permission to establish a cyber park colony or a group housing colony. moreover, section 3 of the 1975 act makes it patently clear that the applicant who is applying for licence has to be the owner. respondent no. 4 has no locus standi to apply for issuance of licence ..... , the petitioner and their consortium filed 10 separate petitions bearing c.w.p. nos. 11517 to 11526 of 2004, which were disposed of vide order dated 16.07.2005 (p-8). the afore-mentioned order was passed on the statement made by the advocate general, haryana, showing their readiness to constitute a high powered committee which was .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-18-2008
Reported in : (2008)149PLR732
..... justice found that the rules provide for excessive marks in the oral examination and, therefore, such marks are required to be curtailed down. such rule was amended and the amendment was notified on 31.05.2004. it was thereafter the petitioners were called for oral examination in month of november, 2004. during the integrum period, the ..... supreme court whereby unduly excessive marks for interview providing leverage to the selection committee has not found favour and, therefore, the objective for which the rules were amended cannot be said to be unjustified which may warrant interference in the writ jurisdiction. at this stage, the note written by hon'ble chief justice on ..... rsj 795. learned counsel for the petitioners also relied upon shankarsan dash v. union of india : (1992)iillj18sc to contend that the respondents have no licence of acting in an arbitrary manner. the decision not to fill up the vacancies has to be taken bona fide for appropriate reasons.5. on the other hand, learned .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-21-2008
Reported in : (2008)150PLR492
..... they had built their factory and with the permission of the respondents, petitioners invested huge money on buildings and machinery. state government cannot repudiate those acts to the detriment of the petitioners. land of the petitioners had been released from the acquisition earlier and they were allowed change of the user of ..... consistent past practice.' it appears to be well settled that the doctrine of legitimate expectation imposes in a sense a duty on a public authority to act fairly by taking into consideration all relevant factors. any unreasonableness is considered as unfairness and violation of the principles of natural justice. therefore, if there ..... cited by the petitioner-company.arguments19. mr. harish malhotra, learned counsel for the petitioner has argued that the mandatory provisions of section 5a of the act has not been complied with. according to learned counsel before depriving a person of his immovable property compulsorily an obligation has been cast on the respondents .....
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