Court : Punjab and Haryana
Reported in : AIR1983P& H213
..... authorising the state government to issue a notification under s. 3 so as to be effective from the date of the commencement of the punjab motor vehicles taxation (amendment) act, 1981. correspondingly the state of punjab made the entry in the schedule to raise the tax from rs. 300/- to rs. 500/- per seat subject to the maximum of ..... for the third point, it was contended that all transporters engaged in the plying of passengers buses were required to maintain a twenty-five per cent idle fleet under the law and this fleet which was being maintained by the petitioners was idle and not actually using the road, as the use of road was restricted and confined to the route ..... is. it is a matter of construction in the light of several attending circumstances including the source of a legislature power under the constitution to make a particular law. since it was a law made in the exercise of entry 57 of list ii, the power exercised for the purpose is to be presumed to be in the nature of regulatory .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1974]33STC152(P& H)
..... . v. state of madras [1962] 13 s.t.c. 433, a bench decision of the madras high court, which dealt with section 8(1), and now after amendment is equivalent to section 8(2a), it was observed:to our minds, the correct interpretation of this expression is that the goods should be totally exempt from tax before similar ..... notice of its intention so to do, may by like notification add or delete from schedule b and thereupon schedule b shall be deemed to be amended accordingly.7. section 8(2a) of the central act is in the following terms:8. (2a) notwithstanding anything contained in sub-section (1a) of section 6 or sub-section (1) or sub- ..... march, 1969. the department being dissatisfied moved an application under section 22 of the state act on behalf of the commissioner, excise and taxation, requiring the tribunal to refer a question of law for our opinion. the tribunal has referred the following question of law in sales tax reference no. 12 of 1969:whether, under the facts and circumstances of .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1965P& H62; [1964]15STC746(P& H)
..... mush has been said in opposition to this view on behalf of the respondents and it appears quitted clearly that the view. if law in pursuance of which the additional assistant excise and taxation commissioner thought that he could deal with the disputed sales in not sound. it is said in this connection that in any case the ..... exercised within three years following the close of the year for which the turnover is proposed to be reopened. section 21 of the act authorises the commissioner-and the additional assistant excise and taxation commissioner in the present cases had the said power---to call for the record of any proceedings disposed of by an assessing or appellate ..... and taxation commissioner can obviously not do anything which the assessing authority whose order she seeks to revise could not in law have done. it is true that the liability to pay tax under the central sales tax act, which may have accrued prior to the 1st october 1958 is not intended to be wiped out by the amendment not .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1963P& H76
..... atthe bar, a brief reference to the salient provisions of theact and rules made there under is desirable. 5. the puajab excise act, 1914, was passed to consolidate and amend the law relating to import, export, transport, manufacture, sale and possession of intoxicating liquor and of intoxicating drugs. section 5 empowers the state ..... distinction drawn between licences granted by a governmental agency and those granted by private persons. the object of granting the former is either regulation of, or taxation on, processions, trades or occupations. these licences are granted in the exercise of the state's police power, in the interest of health and moral ..... to reauction the licences havenot been stated and no reasons have been indicated whichinduced the government, after the confirmation of thebids by the excise and taxation commissioner and afterthe acceptance of one-sixth deposits by them, to orderreauction. 4. before dealing with the findings of the learnedsingle judge and examining the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1998]234ITR595(P& H)
..... to the provisions of the punjab liquor licence rules, 1956, as amended from time to time and the supplementary conditions.'29. the argument of shri mohan jain that a licensee would be bound only by the conditions of the licence ..... held liable. shri jain has, in the course of his argument, drawn our attention to a printed copy of the excise licence prepared by the excise and taxation department, punjab, for the issuance of licence. in this printed pro forma of the licence, the following conditions has been specified :'this licence is granted subject ..... favour the original licence was granted by the excise and taxation authorities had actually possessed and handled liquor in order to determine whether the partnership firm of 14 partners violated any rules and regulations under the excise act. the court held that no referable question of law arose inasmuch as the question depended upon proof of .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1963P& H28; [1963]14STC252(P& H)
..... on 19-4-1958 the punjab general sales tax (amendment) act no. 7 of 1958 was promulgated by means of which inter alia the terms 'dealer' and 'turnover' were amended and the definition of the word 'purchase' was inserted for the first time. the assessing authority (excise and taxation officer) respondent no. 3 proceeded to impose purchase tax ..... shri nehra has in reply submitted that manufacture must necessarily be from raw material! converting old prnaments into bullion, therefore, according to him, could not in law amount to manufacture. this argument, however, seems to me to run counter to the concession made by the counsel at the outset that converting old ornaments into ..... to refer the case to a larger bench for authoritative decision and the petitioner has submitted that his arguments would be confined to the abstract question of law arising on admitted facts and it has further been stated that the petitioner is now out of time for approaching the higher departmental authorities. in view .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1966]18STC437(P& H)
..... suppression indulged in by him, his last year's sales and the turnover given by the dealer himself....10. against the order of the excise and taxation commissioner, the assessee went up in further revision to the financial commissioner. the financial commissioner, while rejecting the revision, observed as follows :-.having examined ..... one of the partners, shri manohar lal, was present.3. while hearing the petitioners' revision petition for the assessment year 1951-52, the excise and taxation commissioner, punjab, noticed that the assessing authority, while passing the order for the assessment year 1952-53, had not taken into consideration the fact that ..... 1) of the punjab general sales tax act (punjab act 46 of 1948) (hereinafter referred to as the act), as amended up-to-date :-(1) whether the assessing authority was justified in law in making the best judgment assessment against the applicants?(2) whether the assessing authority did not act without jurisdiction in making the best judgment .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2009)154PLR160
..... the upsc by virtue of the upsc (consultation) regulations, 1958 which only exclude class iii and iv posts from the purview of upsc.the said retrospective amendment cannot, in our opinion, have the effect of depriving the petitioners of their right of having been substantively appointed on the post of lecturer prior to ..... order passed by the central administrative tribunal, chandigarh bench, chandigarh (for short 'the tibunal'), disposing of two original applications since both raised similar questions of law and facts. in view of same order dated 4.7.2002, being under challenge in both the writ petitions, we dispose of both the writ petition ..... 1995.5. feeling aggrieved, the petitioners invoked the jurisdiction of the tribunal, by filing original applications under section 19 of the administrative tribunals act, 1985 (for short 'the act') seeking a declaration that they be treated as regularly appointed lecturers from the date of their initial appointment. the said applications filed by the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1990)97PLR294
..... uphold the sovereignty, unity and integrity of india. provisions contained in section 29-a (5) of the amended act are clearly in accordance with the scheme set out in the preamble to the constitution ..... . with this background of the constitution and the provisions of the parent act and the amended act, section 29-a. has been added thereto so as to ensure that all political parties who want to enter political arena to bear true faith and allegiance to the constitution of india as by law established and to the principles of socialism, secularism and democracy and would .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1997)116PLR797; [2001]122STC382(P& H)
..... section 183 which conferred upon the petitioners right to prefer appeal against the order disposing of their objection under section 181 of the calcutta municipal act, could be lawfully amended by inserting a provision imposing the above condition for deposit for entertaining their appeal.the condition laid down by sub-section (3-a) of section ..... or not and our answer is in the negative. the facts of the said case were that assessing authority under the punjab passengers and goods taxation act, 1962, framed assessment orders for two assessment years against which the assessee filed appeal before the appellate authority which ordered the assessee to pay ..... (judicial) i, sales tax, kanpur range, kanpur : [1968]1scr505 , uptron power tronics v. collector of central excise : 1987(28)elt61(del) , excise and taxation commissioner, patiala v. guranditta mall shadi parkash rice and oil mills [1971] 27 stc 39 and kisan workers transport co-operative society ltd., amritsar v. assessing authority 1982 .....
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