Court : Punjab and Haryana
Decided on : Mar-18-1970
Reported in : [1971]80ITR515(P& H)
..... the right to reopen which had become time-barred before the 1st april, 1952, cannot be revived by the amendment act of 1953, which came into force on 1st april, 1952, notwithstanding the provisions of section 31 of the said amendment act of 1953.'17. the other decisions which lend support to the view i have taken of the matter are ..... of the settlor, namely, s. raghbir singh. the latter was also the chairman of this trust and this appointment was for life and irrevocable. in fact it is patent that the trust functioned primarily through s. raghbir singh and even in the present case qua the tax assessments, the returns thereof and the conduct of the relevant appeals ..... category and with regard to whom there was no difficulty in having a uniform provision of law .... the second proviso to sub-section (3) of section 34 .... patently introduced an unequal treatment in respect of some out of the same class of persons. those whose liability to pay tax was discovered by one method could be proceeded .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-19-1970
Reported in : AIR1970P& H522
..... business and where the product of the business more than its proprietor have won widespread popularity and universal approval and except in the case of well-known patents and manufacturing processes in which event the personal and objective reputations predominate, it is the local reputation or the attribute of locality which forms the largest content ..... the owner after the 31st march 1959.' as stated, il is the appellant in each appeal who has come in appeal under clause 10 of the letters patent from the judgment and decree of the learned single judge dismissing his suit. 3. it is clear from what has already been staled that the facts ..... there came a control over the raw material that they were using in their hosisry business. the central government having made, under the provisions of the essential commodities act, 1955 (act 10 of 1955), the woollen yarn (production and distribution) control order, 1960, the textile commissioner framed a scheme for distribution of wool varn by fixing quotas .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Feb-19-1970
Reported in : AIR1970P& H372
..... while preparing the judgment of the court, specifically noticed in m. r. balaji's case, air 1963 sc 649 that art 15(4) was added by the constitution (first amendment) act, 1951, so as to bring arts. 15 and 29 in line with article 16(4). the learned judge observed that article 15(4) has to be read as proviso ..... carved out to the purview of a particular article should also be extended to the purview of another article, though the constitution-makers expressly avoided doing so. the amendment of article 15 of the constitution comprised in the adding of clause (4) thereto instead of leaving it to the interpreters of the constitution to bring in by ..... in dattatraya v. state of bombay, air 1953 bom 311, the question for determination was, whether the provisions of section 10(1)(c) of the bombay municipal boroughs act and the rules made thereunder for reservation of seats for women for their election to the jalgaon municipality were intra vires. the contention was that they offended articles 14, .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Feb-25-1970
Reported in : AIR1970P& H407
..... . section 7(2) also fell with it. this argument does not apply now as there is no discrimination after the insertion of section 10-e in the central act by the amending act 32 of 1968, which reads as under:-- 'no civil court shall have jurisdiction to entertain any suit or proceeding in respect of the eviction of any person who is ..... enacted as they violated the provisions of article 14 of the constitution and those provisions could not be revived by the insertion of section 10-e by the amending act 32 of 1968 but these sections had to be re-enacted. reliance is placed on a judgment of their lordships of the supreme court in mahendra lal jaini v. ..... of the present case. in that case the constitutionality of the u. p. land tenures (regulation of transfers) act 15 of 1952, and the indian forests (u. p. amendment) act no. 5 of 1956 was challenged. it was held that the said acts were unconstitutional as they violated the provisions of article 31(2) of the constitution. an argument was put forth by .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Apr-10-1970
Reported in : AIR1970P& H431
..... is denned in section 2(4) of the act. under any of the acts mentioned in that definition. there was an amendment of the act by the punjab security of land tenures (amendment) act, 1957 (punjab act 46 of 1957), which added to the principal act sections 5-a, 5-b and 5-c. punjab act 46 of 1957 came into force on december 20, ..... obviously arising out of the two writ petitions under articles 226 and 227 of the constitution by respondent 1, these appeals being under clause 10 of the letters patent.6. there are three questions in these appeals that are for consideration of this bench, the questions being-- (a) whether in the case of permissible area ..... order, copy annexure 'c', dated january 30, 1964, of the collector, dismissing his application under section 18 of the act, which was also probably preferred on the same date. the learned commissionerfound the first appeal patently barred by time, granting knowledge of the order or the surplus area collector to the appellant on and from november 21, .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Apr-23-1970
Reported in : AIR1970P& H491; 1970CriLJ1205
..... . subsequently on being moved the supreme court also declined to grant special leave to appeal against the judgment above-said. soon after the decision of the letters patent bench was announced, the petitioner forthwith reported for duty to the tribunal and also addressed a communication to the secretary, home affairs of punjab government intimating him ..... more than this that where the statute gives the right of appeal, the litigant state in exercising that right was acting squarely within the law and its action must thus be deemed to be patently bona fide. no adverse inference can possibly be raised against the respondent for accepting the advice of moving an appeal ..... act) and one shri s.s. kalha was appointed to the vacancy so created. the petitioner then challenged his removal by way of a writ petition under article 226 of the constitution, in this court which, however, was dismissed by a learned single judge. the petitioner then preferred an appeal under clause 10 of the letters patent .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Sep-28-1970
Reported in : [1971]80ITR248(P& H)
..... no. 2673 of 1970 (harbajan singh v. union of india) is accepted, rule made absolute and direction issued to the effect that the wealth tax act, as amended by the finance act, 1969, in so far as it includes the capital value of the agricultural land for the purpose of computing 'net wealth' is ultra vires the constitution ..... ultra vires the constitution. civil writ no. 2673 of 1970 is consequently accepted, rule made absolute and direction issued to the effect that the wealth tax act as amended by the finance act, 1969, in so far as it includes the capital value of the agricultural land for the purpose of computing 'net wealth' is ultra vires the constitution ..... , harbajhan singh dhillon, (civil writ no. 2673 of 1970) challenge the constitutionality of the wealth-tax on agricultural land imposed under the wealth-tax act, 1957, as amended by the finance acts, 1969 and 1970.30. i have gone through the judgment prepared by the learned chief justice and i agree with him that in the petition filed .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-21-1970
Reported in : AIR1970P& H525
..... the writ petition of the appellants on the abovesaid two grounds that the present appeal has been filed by the unsuccessful writ petitioners under clause 10 of the letters patent of this court.4-6. mr. baldev singh jawanda, learned advocate for the appellants, submitted that both the grounds on which the main contention of the appellants ..... as well as in practice, there is a well-marked difference between a decision given by an officer who acts in the consciousness that he is primarily responsible for the investigation and decision of the case and the act of one who is expected only to satisfy himself that another officer who had the primary responsibility has properly dealt ..... point at the outset. each case depends on its own facts in this respect. on the admitted facts of this case, we are unable to hold that a patently invalid order should be allowed to hold the field merely because a fatal defect therein was not pleaded by the appellants in the departmental proceedings.8. both the .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Sep-02-1970
Reported in : (1974)76PLR323
..... and the examination rules of the state board of technical education, punjab being the creation of an executive order, so by yet another executive order the said rules can be amended and altered. hence any order passed by a minister to the extent it is contrary to the rules will automatically supersede those rules to that extent or, in the alternative ..... the order of the chief minister, that order has been contravened and the order of reversion therefore, cannot be sustained. in my opinion, the inspector general of police could not act contrary to the orders of the chief minister who was the head of that department at the time the order was made. 'since the petitioner missed some papers for no .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-29-1970
Reported in : AIR1970P& H528
..... that the punjab legislature is not competent to make law pertaining to banking corporations. co-operative societies doing banking business are banking corporationsand, therefore, the amending ordinance and the amending act, which have replaced it are ultra vires the constitution so far as the banking co-operative societies are concerned. (2) that the exercise of the ..... power by the state legislature in enacting the amending act and the promulgation of the ordinance by the governor are a colourable exercise of power so far as the banking cooperative societies are concerned. (3) ..... has no power to enact a law pertaining to co-operative societies doing banking business, it is not disputed that the ordinance as well as the amending act are fully within the competence of the state legislature so far as the other co-operative societies (i.e. societies not engaged in banking business) .....
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