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 : AIR1983P& H8
..... the matter. therein a similar reservation of seats in favour of the wards of the university employees was under challenges. this indeed had even the sanction of the vice chancellor under section 11(4) of the nagpur university act, 1974 and allegedly covered by sections 4 and 75 thereof. nevertheless this reservation was ..... businessmen, artisans etc. in view of this discussion, it is clear that by creating four reservations in favour of the wards of the university employees, the university has acted in a discriminatory manner and the principles of equality has not been followed. the discrimination can be seen from the fact that the four students ..... by letter or through press notification and will be required to present themselves before the selection committee on some particular dates. they must bring with them university certificates-matriculation/higher secondary. pre-engineering, b. sc. and other certificates whose copies have been appended to the application etc., in original.'it would .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1996)114PLR227
..... the rate of tax on their whims.43. it is now well settled that the principle of equality cannot be stretched to mean that every law must have universal application for all persons who are not by nature, attainment or circumstances in the same position. the principle does not take away from the state the power to ..... the court cannot, in its opinion, held that the policy was not wise or foolish one. in maharashtra s.b.o. and hs education v. paritosh bhupesh. : [1985]1scr29 , it was held :-'the constitutionality of the regulations has to be adjudged only by a three fold test, namely (1) whether the provisions of such regulations fall within ..... additional and the word 'otherwise' means, 'in another way or manner, by other causes, in other respects, in other conditions,' and the word 'exemption' means, 'the act of exemption, state of, being exempt; freedom from any service, duty, burden etc. immunity.' the judicial mandate regarding exemption is that it should have been granted specifically by the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1995P& H282; (1995)110PLR359
..... the prayers as aforementioned. petitioner's contention is that p.a.u. is an institution established in terms of section 4 of the punjab agricultural university act, 1961 and since the university is under the driect control and management of the state government, the service rendered by him as medical officer under the p.a.u. shall ..... that the p.a.u. is a part of a government department. the very fact that the university has been established under the p.a.u. act, 1961, and it is an independent autonomous body negates the theory of the university being a part of the government. the exercise of some administrative or financial control by the government ..... .u. is a body corporate established by an act of legislature and the government does have some administrative control over the working of the university inasmuch as a number of officers are on the board of management of the university, but the autonomous and independent status of the university cannot altogether be ignored and it cannot be held .....
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 : AIR1961P& H194
..... of fellows from the same constituency has to take place on 15-9-1960. under the regulations framed under the punjab university act (to be referred to as the act), the registrar of the punjab university was appointed the returning officer by the syndicate.the petitioner submitted his nomination paper duly proposed and seconded on the prescribed from ..... be held from the constituency of registered graduates until the petitioners, darbara singh and man mohan kapur, are permitted to seek election as fellows of the punjab university along with other candidates in accordance with law. accordingly to this extent the rule is made absolute in both the cases (civil writs nos. 1425 of 1960 ..... same.2. the facts in civil writ no. 1425 of 1960 may be shortly stated. the petitioner who passed the master of science examination of the punjab university in 1927 has been in the employ of khalsa college, amritsar, as a professor for several years. his name is borne on the register of registeredgraduates .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1990)98PLR75
..... claimants being dissatisfied with the adequacy of the compensation-successfully sought reference under section 18 of the act to the court of district judge, hoshiarpur. the learned district judge, hoshiarpur vide his impugned order dated february 18, 1985, enhanced the compensation to rs. 600/- per marla besides allowing benefits of all the amended provisions ..... of the act under issue no. 3 it was held that although the state government is bound by its commitment ..... for the years 1964 to 1979, but the court cannot enhance it as the provisions of the letter aforesaid cannot override the statutory provisions of the act.3. the state government being aggrieved against the impugned order of the learned district judge, hoshiarpur, has come up in appeal while the landowners have .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1963P& H331
..... paragraph 3 of which is asfollows : 'that the petitioner met the first respondent personally and was told that this function under section 7a(7) of the university act in the matter of the disposal of the petitioner's representation had been exercised by the ministry in his name and that the first respondent had not personally ..... june 1953. this was filed in court by prof. saha himself so as to enable the court to find out whether the arbitration as envisaged by the university act was- correctly conducted by him. it was necessitated by the registrar's objections, unauthorised and illegal though they were.the court gave notice to the parties ..... registrar filed objections against prof. saha's decision (award) on 3rd august 1953 without any authority from the university. this was the third violation of the university by two officials of the university. under section 15 of the university act the decision of the tribunal is final. by their objections the registrar and the vice chanceller filed a .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2000)124PLR738
..... we would demonstrate the application of the above principle in terms of the figures applicable to the present case:fair rent fixed by the court vide dated 30.11.1985 rs. 621.40date of which the present application was filed for increase in fair rent. 13.1.1995agreed or basic rent for the purpose of present petition ..... this solitary provision indicates that the rent has nexus to these components though basic rent has to be determined in consonance with the provision of section 4 of the act. what we wish to observe is that the condition of the tenanted premises, its extended facilities are a consideration relevant for determining the rent prevalent in the ..... questions thus, arise for consideration by the larger bench:-(a) what are the principles governing fixation of fair rent under sub-section (3) of section 4 of the act by the rent controller, while permitting an increase or decrease on the basic rent determined under sub-section (2) of section 4 with the limitation specified under sections .....
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