Court : Punjab and Haryana
Reported in : [2008]304ITR186(P& H)
..... consultation with the tax consultant for the purpose of tax planning. there may be other questions arising in the course of the assessee's business touching upon the taxation laws. these problems cannot be separated itemwise nor can the fee paid to the consultant regarding income-tax cases before the authorities and fee paid regarding other matters be ..... sons p. ltd. v. cit : [1991]191itr365(kar) that section 80vv of the act was concerned only with representation before the authorities/court, while the fee could be paid even for general ..... , allowable under section 10(2)(xv) of the act.however, section 80vv of the income-tax act, 1961 (for short, 'the act'), which was in force during the relevant assessment year, did not allow any expenditure on this account in excess of rs. 5,000. even after the above statutory amendment, it was held in k.l. poddar and .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1996)133CTR(P& H)259; [1996]220ITR415(P& H)
..... and miscellaneous provisions) act, 1986). the revisional court also held that the complainant could not prove that there was any such culpable mens ..... act. the revisional court held that the incorporation of this section goes to show that earlier to april 1, 1989, there would not be any presumption of any culpable mens rea against the accused and it was for the complainant to allege and prove it (section 278e was inserted in the act with effect from september 10, 1986, by the taxation laws (amendment ..... not make the assessee liable for penalty. the department must prove that the assessee has no reasonable cause for not filing or he acted deliberately in defiance of law or was guilty of conscious disregard of its obligations. he also pointed out that the courts below have also wrongly relied on sequoia construction .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1959P& H506; 1959CriLJ1209
..... case, for the only difference without distinctionis that in addition to giving the section of the criminal law amendment act, 1932, the petitioner wastold that he had been arrested for offences unders, 143 read with section 117 of the indian penal code.it is apparent that ..... the arrested person to understand why he has been arrested * * * thus where the person is merely told that he hadbeen arrested under section 7 of criminal law amendment act, 1932, if is not sufficient and there is contravention of clause (1) of article 22 of the constitution.'the lest laid would equally hold good to the instant ..... to be the chairman of all india socialist party. the socialist party (punjab branch) has lodged satyagraha against the rising food prices and the burden of oppressive taxation. it is alleged that the petitioner with a view to acquaint himself with the situation was on a round to different districts of punjab. on 7th january, .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1995P& H312; I(1996)DMC519; (1995)110PLR530
..... dissolution of marriage on the ground of desertion. relying on smt. sulekha bairagi v. prof. kamla kanta bairagi, air 1980 cal 370, he contended that even after amendment (marriage laws amendment act, 1976), the legal requirement is that the respondent has to prove that the cruelty is of such a nature as to give rise to a reasonable apprehension in his ..... when piled, one upon another became a heavy burden of 'cruelly'. this mental torture was more heavier than any physical torture. under the act, cruelty is not defined, but it is settled law that if the cruel behaviour of one spouse is of such a nature as to give rise to a reasonable apprehension in the mind of ..... 1 1/2 months.3. the respondent filed a petition for divorce under section 13(i) (i-a) (i-b)(iii) of the hindu marriage act, 1955 (hereinafter referred to as the act) seeking for dissolution of marriage on the ground of unsoundness of mind, cruelty and desertion. respondent averred that before marriage, it was not disclosed to him .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1976]38STC259(P& H)
..... certain cases, where the tax had been got deposited in excess or in violation of any law. it was by means of act 7 of 1958 that the legislature materially changed its policy in the matter of taxation regarding transactions of goods for the first time. through this amending act, tax was imposed on the purchase of goods along with sales. for this purpose, necessary ..... relating to the working of the taxation laws such as the selection of persons on whom the tax is to be levied is clearly within the ambit of permissible delegation of power and the same does not amount to alteration in the policy of law. the policy of law was clearly laid down by the legislature, by enacting amendment acts from the year 1958 onwards that .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1976)5CTR(P& H)297
..... certain cases, where the tax had been got deposited in excess or in violation of any law. it was by means of act 7 of 1958 that the legislature materially changed its policy in the matter of taxation regarding transaction of goods for the first time. through this amending act, tax was imposed on the purchase of goods along with sales. for this purpose, necessary ..... relating to the working of the taxation laws such as the selection of persons on whom the tax is to be levied is clearly within the ambit of permissible delegation of power and the same does not amount to alteration in the policy of law. the policy of law was clearly laid down by the legislature, by enacting amendment acts from the year 1958 onwards that .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1963P& H549; [1963]14STC559(P& H)
..... 909 at p. 913. it is observed there that it is not unconstitutional for the legislature to leave it to the executive to determine details relating to the working of taxation laws, such as the selection of persons on whom the tax is to be laid, the rates on which it is to be charged in respect of different classes of ..... privy council and the supreme court.the counsel has started with a decision of the federal court in re the c, p. and berar sales of motor spirit and lubricants taxation act, 1938, in the matter of 1939 fcr 18 : (air 1939 fc 1). we have been taken through the entire judgment and it has been sought to be deduced ..... of decisions cited at the bar in support of this contention. it would, therefore, appear to me that by suitably amending section 5 so as to remove the vice of excessive delegation the tax as contemplated by the impugned act can lawfully be levied and collected. in this view of the matter without exhaustively discussing the authorities cited on behalf of shri .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1996)114PLR227
..... all cases the liability to pay sales tax under the act is only on seller and the buyer.16. in this context the learned counsel for the petitioners have referred to various judgments governing, prescribing and limiting the powers of the court so far as the interpretation of the taxation laws are concerned. relying upon 'commissioner of income tax v ..... were found to be necessarily manufacturing, provided the goods and raw material purchased by them fell in schedule ii or iii. section 15-b was introduced by amendment act of 1986 which provided for levy of an additional purchase tax on raw material purchased by the manufacturing dealers in case he used the said raw material for ..... of other goods which he despatched to his own place of business or to his agent's place of business situated outside the state but within india. by amending act of 1987, the section was substituted without any substantial change. following the decision of the supreme court in good year's case (supra), a batch of writ .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1982P& H159
..... specific provision was made in sub-section (2) in the amended act, besides giving clear five months' notice to the excise and taxation commissioner of the prohibition policy adopted by the panchayat. the provision contained in sub-s. (2) is being misconstrued by the excise and taxation commissioner because the whole purpose was to give information of a ..... the local area of the gram panchayat. such a resolution was duly passed and the result of it would have been according to the law as applicable at that time, that the excise and taxation commissioner could not auction any liquor vend w. e. f. 1st april, 1981, as no sale of intoxicating liquor could take ..... of the state government and come under the panchayat or local government departments. it pains to notice that the letter and the resolution were filed unceremoniously and the law made by the legislature in pursuance of the directive principle of enforcing prohibition, contained in the constitution of india, was thrown to the winds.9. in .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [2005]139STC51(P& H)
..... , us commences on the presentation of the plaint or in cases claiming compensation under the motor vehicles act on filing claim application. the question is when us can be said to commence under the taxation laws. section 25 of the hgst act enjoins a duty upon an assessee to file quarterly return and deposit tax thereon. if such returns ..... present writ petition whereby the petitioner has been directed to deposit 25 per cent of the tax demand, on the strength of the punjab general sales tax (third amendment) act, 2000, raised by the assessing authority.3. in respect of the assessment year 1989-90, the assessing authority raised a tax demand of over rs. 3.34 ..... of twenty-five per cent of the tax, penalty, if any, imposed and the interest accrued thereon.'7. the amended act has not given retrospective effect to the provisions of section 20(5) of the punjab general sales tax act, 1948, either expressly or by necessary implication.8. vide separate judgment of even date in civil writ petition no .....
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