Court : Punjab and Haryana
Reported in : [1970]78ITR142(P& H)
..... meaning of section 10(2)(xv).9. before the tribunal the department's case was that the instant case fell within the rule laid down by the privy council in pondicherry railway co. ltd. v. commissioner of income-tax, a.i.r. 1931 p.c. 165, whereas the case of the assessee was that it really fell within the ambit ..... the surrounding circumstances so as to arrive at a decision as to what was the real nature of the transaction from the commercial point of view. no single test of universal application can be discovered for a solution of the question. the name which the parties may give to the transaction which is the source of the receipt and the ..... . they were arrived at on an agreed basis. the deductions to be taken into account to arrive at profits were not those which were contemplated either by the income-tax act or by a prudent commercial practice or normal commercial method of accountancy. it is, in our opinion, this distinction which tilts the case in favour of the assessee.20. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1982(10)ELT895(P& H)
..... exercise of the powers conferred by sub-rule (1) of rule 8 of the central excise rules, 1944, as in force in india and as applied to the state of pondicherry, the central government hereby exempts rayon orv artifical silk fabrics falling under item no. 22 of the first schedule to the central excises and salt ..... in exercise of powers conferred by rule 8(1) of the central excise rules, 1944, no excise duty was payable by the petitioner concern under the central excises and salt act, 1944. the contents of the above noted notification are as under :'ministry of finance(department of revenue)notification central excisesnew delhi, the 24th april, 1962 g.s.r. 531.-in ..... act, 1944 (1 of 1944) and specified in column (2) of the table hereto annexed from so much of the duty as is mentioned in the corresponding entry in column (3) .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 2005CriLJ3817
..... out of one and the same occurrence, registered vide fir no. 243 of 10-9-1989 under section 18 of the narcotic drugs and psychotropic substances act, 1985 (hereinafter referred to as 'the act') at police station, jagraon. the first criminal appeal no. 335-sb of 1991 is directed against the judgment and order of additional sessions judge, ..... sample and the case-property were not delivered to the officer incharge of the police station. not only that, information as required under section 57 of the act was not sent to the immediate superior of the investigating officer within 48 hours after the arrest of the appellant. learned counsel further submits that no independent ..... confiscated to the state of punjab. thereupon the appellant filed his reply and ultimately, proceedings were initiated against him under sections 60(3) and 63 of the act for the confiscation of the aforesaid scooter. it was vide order dated 31-10-1991 that the aforesaid scooter of the appellant was ordered to be confiscated .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 2005CriLJ4772
..... mukhtiar singh, have brought this appeal against the judgment and order dated august 22, 1996, whereby they were convicted under section 18 of the narcotic drugs & psychotropic substances act, 1985 (hereinafter referred to as 'the act'), and sentenced to undergo r.i. for 10 years with a fine of rs. one lac each. further, in default of payment of fine, they were ordered ..... killa ki patti (since declared proclaimed offender). thereafter, iqbal singh s.i. after disclosing his identity, conducted the personal search of the appellants as per law laid down under the act. in that behalf, he also prepared a separate memo ex. pa. then, all the three persons were also given an option of being searched in the presence of a magistrate .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2005)139PLR425
..... of the appellant taken up by the learned counsel for the appellant is that mandatory provisions of section 50 of narcotic drugs and phychotropic substances act, 1985 (hereinafter called ' the act') have not been complied with as according to the learned counsel, the appellant was not given an offer of being searched before a gazetted ..... entry of such possession. there is a mental element in the concept of possession. accordingly, the ingredient of 'possession' in section 50 of the tada act means conscious possession. this is how the ingredient of possession in similar context of a statutory offence imparting strict liability on account of mere possession of an ..... case (supra) specifically held that it is imperative upon the empowered officer to give the requisite information as contemplated under the provisions of section 50 of the act to the suspect. such compliance would be essential. however, the information need not necessarily be in writing. in the present case, factum of complete offer .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1998CriLJ3559
..... by the additional sessions judge. hissar, whereby the respondent has been acquitted of the charge framed under section 18 of the narcotic drugs and psychotropic substances act, 1985 (hereinafter referred to as 'the act'). 2. the facts necessary for the disposal of this appeal, which can be gathered from the record of the trial court are, that on ..... under section 173 of the code of criminal procedure in the court. meaning thereby this document has been prepared later on sensing that compliance of section 57 of the act was essential, if not mandatory. these facts do reflect a doubt on the prosecution story. 13. according to the prosecution, surjit singh a public witness was ..... laboratory and the report ex. pg was received. after completing the investigation, a charge-sheet was filed in the court. 3. a charge under section 18 of the act was framed against the respondent, to which he pleaded not guilty and claimed trial. 4. in support of its case, prosecution examined five witnesses. a.s.i. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1994CriLJ2483
..... , ii, sangrur dated 2-4-1987 whereby shaminder singh, the present respondent was acquitted of charge under section 18 of the narcotic drugs and psychotropic substances act, 1985 (hereinafter referred to as the act) for recovery of 2 1/2 kgs of opium from his possession.2. in brief facts of the prosecution case relevant for the disposal of this appeal ..... was not legally authorised to conduct search or seize contraband articles under the act before the state government issued notification no. s.o. 33/c.a. 61/85/ss. 42 ..... . objects and provisions of the two acts relate to different areas of crime. as such the latest view expressed by the apex court has to be followed.12. recovery of contraband opium in the instant case from the respondent was allegedly effected as far back as 24-11-1985 by s. i. harpal singh. the sub-inspector of police .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1995CriLJ254
..... 19-2-1987 passed by additional sessions judge, faridkot, by which gurdev singh, appellant, has been convicted under section 18 of the narcotic drugs and psychotropic substances act, 1985 (in short the act) and sentenced to undergo rigorous imprisonment for 10 years and to pay a fine of rs. 1,00,000/- (one lakh) or in default of payment of ..... then the police officer, who is not empowered should inform the empowered officer who should thereafter proceed in accordance with the provisions of the n. d. p. s. act. if he happens to be an empowered officer also, then from that stage onwards, he should carry out the investigation in accordance with the other provisions of the n. ..... aspects the apex court finally concluded as follows :-(1) if a police officer without any prior information as contemplated under the provisions of the n.d.p.s. act makes a search or arrests a person in the normal course of investigation into an offence or suspected offence as provided under the provisions of cr. pc and when .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2005)141PLR241
..... competent to do so and thereafter in such proceedings, for or against the university, the registrar would represent the university. it was held that section 21 of the punjab university act, 1947 (hereinafter referred to as 'the act') authorises the registrar to represent the university in court, in cases in which the university through lawfully passed resolution of the senate decided to sue or to file an ..... 7.2.1989. regular second appeal no. 1872 of 1997 has arisen from civil suit filed by respondent-b.k.dev against the university through its registrar challenging the orders dated 19.11.1984 and 30.9.1985, whereby he had been denied the protection of his pay after being restored to his original cadre of clerks and the promotion from the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1986)55CTR(P& H)196; [1986]160ITR521(P& H)
..... that the question as to whether the petitioner should be relegated to his remedies under the act was dependent on my above-noted conclusion, i.e., whether the petitioner can be held guilty of not disclosing ' fully and truly all material facts necessary ..... the respondent authorities, that this court may not choose to adjudicate upon the merits of this case and should relegate the petitioner to his remedies under the act as, according to the learned counsel, the issuance of the impugned notices by the respondent authorities was not without jurisdiction. the learned counsel, however, conceded ..... and it is this right which is quantified by the collector under section 11 and by the civil court under section 26 of the land acquisition act.........the claimant can litigate the correctness of the award because his right to compensation is not fully redeemed but remains alive which he prosecutes in a civil .....
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