Court : Punjab and Haryana
Reported in : [1959]36ITR262(P& H)
..... us. in any case i do not consider it a sound rule of construction to construe a social piece of legislation enacted in 1872 by the provisions of an act on the same subject passed after 50 years without specific modification or amendment in the subsequent enactment. the learned counsel for the income-tax commissioner, however, relied on ..... at the time of his marriage in 1947, to declare that he did not profess the hindu religion but he chose to make that declaration. now the 1872 act as originally enacted does not specifically lay down the effect of the declaration on the applicability of hindu law relating to succession to the declarants ancestral property on his ..... law while the case of the income-tax authorities is that succession to partap chands property self-acquired or ancestral must be regulated by the provisions of the succession act, i.e., by succession and not by survivorship.it was argued on behalf of the income-tax commissioner that the assessee by his declaration at the time of .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1970P& H40
..... to statutory corporations. --(1) save as otherwise expressly provided by the foregoing provisions of this part, where any body corporate constituted under a central act state act or provincial act for the existing state of punjab or any part thereof serves the needs of the successor states or has, by virtue of the provisions of part ..... jurisdiction extending over the territories which immediately before november 1, 1966, comprised the state of punjab and the punjab state government after the punjab reorganisation act, 1966 (act 31 of 1966), has no jurisdiction to remove or to appoint members, including a new member, of the judicial commission, and so both the ..... 'shall have jurisdiction unlimited as regards value throughout punjab, and shall have no jurisdiction over any proceedings other than is expressly vested in it by this act'. so the jurisdiction of the judicial commission extends throughout the territory of what was the state of punjab before reorganisation, or the 'existing state of .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1972]84ITR607(P& H)
..... for ice manufactured by the constituent firms having been agreed, is a firm within the meaning of section 3 and as such is liable to assessment under the act. '16. in the above authority, the association formed under the agreement was to have the entire control over the management of sales and distribution of the profits ..... only point that needs consideration is whether the association formed by the ice manufacturers is a ' partnership' within the meaning of section 4 of the indian partnership act or a mutual association brought about to safeguard their interests and it did not carry on any trade or business activity and thus earn any income, profits and ..... income as nil in both the periods in question. thereafter, thecommissioner of income-tax moved the tribunal by an application under section 66 of the indian income-tax act, 1922, for referring to this courtthe question of law mentioned above. his application was accepted andthat is how the said question of law has come before us.3 .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1974CriLJ970
..... and the court impliedly grants this right while taking cognizance of the crime on the basis of an incomplete report.50. tara singh v, the state : [1951]2scr729 . relied upon by the learned counsel for the state is no authority for the proposition that the investigating agency can continue or resume their activities even when ..... thought fit to remove the protection from the public servants in so far as it relates to the investigation of the offences of corruption comprised in the act by making them cognizable it may be presumed that it was considered necessary to provide a substantial safeguard from undue harassment by requiring that the investigation is ..... to commit the murder of ranjodh singh. the police registered a case under sections 302/307/148/149. indian penal code, and under section 25 of the indian arms act against these persons. on october 25. 1971. gurcharan singh. station house officer. police station. baghapu-rana. submitted the chalan against them. out of the accused persons .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1979P& H166
..... , such gurdwaras and the properties attached to them were not under the supervision or control of the board or any other institution under the provisions of the act. the management of each gurdwara must be either with a mahant or some other office-holder whether hereditary or otherwise. a committee of management constituted under s ..... expressly provided that the committees of management will be constituted after a particular gurdwara or gurdwaras have been declared to be sikh gurdwaras under the provisions of the act. sub-s. (1) to s. 88 is reproduced below:''the committee shall he constituted as soon as may be after the constitution of the board, ..... income to the gurdwara being virtually 'non-existent, the respondent committee was perfectly entitled to constitute itself as the managing committee thereof under section 87(1) of the act.''3. the appeal was then referred to the division bench comprising of gurnam singh, j., and myself. after hearing the learned counsel on both sides, vide .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1991P& H210
..... plea of the petition disclosing no cause of action, it would be relevant to advert to the provisions of s. 83 of the representation of the people act, 1951 (hereinafter referred to as 'the act') which ordains that an election petition shall contain 'a concise statement of the material facts on which the petitioner relies.'6. it is now well settled ..... that the provisions of s. 83 of the act are mandatory and as explained by hidayatullah, c. j. in samant n. balakrishna v. goerge fernandez, air 1969 sc 1201, this s. 83 requires first a concise statement ..... .7. seen in this light, there can be no escape from the conclusion that the petition falls far short of meeting the requirements of s. 83 of the act.8. there is no mention in the petition of where the petitioner canvassed or held meetings during the two days before his symbol was changed. the number of persons .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1965P& H58
..... that the election petition was finally disposed of; and this, in spite of the express direction of the parliament contained in s. 90(6) of the representation of the people act, 1951, that endeavour should be made to conclude the trial within six months from the date of publication of the copy of the petition in the official gazette under s. 86 ..... inder dev dua j.(1) this appeal under section 116a of the representation of the people act 1951 is directed against the order of the elections tribunal ambala dated 16-3-1964 dismissing the election petition filed by the appellant(2) in the election petition sadhu singh appellant .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1965P& H362
..... sharma's case air 1954 sc 513 the words ' the result of the election has been materially affected 'in s. 100(1)(c) of the representation of the people act 1951 have been held to indicate increase or decrease in the total number of votes secured by the returned candidate but by proof of the fact that the wasted votes would ..... provision strongly urged that this matter has to be decided by the election tribunal.a passing reference has also been made to s. 100 of the representation of the people act, 1951 by way of analogy an d assistance has been sought from the decision of the supreme court in jamuna prasad v. lachhi ram, air 1954 s c 686 and ..... cited veluswami thevar v. raja nainar air 1959 s c 42 which is an authority for the proposition that in an election petitioners under the representation of the people act challenging an order of the returning officer rejecting a nomination paper it is open to the parties to raise grounds of disqualification other than those urged before the returning .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1965P& H457
..... (1) this appeal has been preferred boy shri sadhu singh under s. 116a of the representation of the people act, 1951, and is directed against the order of the election tribunal, ambala, dated 26-9-64 dismissing the appellant's ..... of the learned tribunal. in common with court s of appeal this court also under s. 116a of the representation of the people act does not reverse conclusions of fact based on oral evidence merely on the ground that a different conclusion than the one arrived at ..... but we are here only concerned with the intention of the parliament in enacting s. 123(3) of the representation of the people act, and this provision only taboos appeal for a vote on the ground of the candidate's religion or language, and if the appeal ..... appeal to the sikh voters. khalsa ji, it you intend to get the real happiness of shri guru kalgi sahib dewan you should act upon the appeal of panth rattan master tara singh and sant baba fateh singh and vote in favour of sardar shamsher singh josh who .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1960P& H526
..... on the ground that he nomination paper did not contain her electoral roll number and there was thus failure to comply with the provisions of the representation of the people act, 1951. it is, however, obvious that appellant could not possibly have mentioned her electoral roll number at the time of filing the nomination paper, and, if the view ..... her nomination paper is scrutinized, there seems no reason why her or she should be debarred from so doing. there is nothing in the representation of the people act, 1951, as it now stands, to indicate that parliament's intention was to place all the emphasis on the date of the nomination and none on the date of ..... the 1st february, 1957 and that he could have rejected the appellant's nomination only on one of the grounds mentioned in section 36 of the representation of the people act, 1951, and, as none of those grounds existed, the returning officer could not have rejected her nomination paper, as indeed he did not, and his order cannot be called .....
Tag this Judgment!