Court : Punjab and Haryana
Reported in : AIR1997P& H205; (1997)116PLR282
..... prior to october 1, 1982 the thane municipal council had granted to the company current account facilities in respect of payment of octroi under the maharashtra municipalities act, 1965 and the maharashtra municipalities (octroi) rules, 1968, made thereunder. ..... within the municipal limits which ..... though, during the course of arguments, it has been the stand of learned counsel for the respondents that in any case the goods were sold within the municipal limits of respondent-committee, may be to the customers located out side the municipal limits of the committee and, therefore, the entire stock received by the petitioner within the municipal limits would attract levy of octroi, it has been pleaded in para (9) of the preliminary submissions that 'as per the provisions of haryana municipal act, octroi is legally leviable only on the products brought .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1993)104PLR269
..... the contentions raised on behalf of the petitioner may be summarised as under : -(i) in note 3 under the definition of the words purchase and 'sale' inserted by the haryana amending act of 1989, in clauses (2)(j) and 2 (1) respectively a legal fiction has been introduced that 'sale' falling under sub-clause (ii) of the respective clause shall be deemed to have taken place within the state if the goods involved in the execution of the works contract are within the state at the time of their use in execution of the works contract. ..... as the notices in question were based on the amended provisions of clause (1) (ii) of section 2 of the hgst act as amended by the haryana amending act of 1989 the petitioner has challenged the notices as well as the constitutional validity of certain provisons of the haryana amending act of 1989.5. ..... 324, in these words :-'the rule is that when a subsequent act amends an earlier one in such away as to incorporate itself, or a party of itself, into the earlier, then the earlier act must hereafter be read and construed (except where that would lead to a repugnancy, inconsistency or absurdity) as if the altered words had been written into the earlier act with pen and ink and the old words scored out so that thereafter there is no need to refer to the amending act at all. ..... state of maharashtra, (1989) 75 s.t.c. ..... 1965 s.c. ..... 1965 s.c. ..... 1965 s.c. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1982P& H480
..... . the act of 1905, which replaced the provisions of sections 9 to 20 of the punjab laws act of 1872 and, later on, the act of 1913, which replaced the act of 1905, first aimed at reshaping the family or the tribal base of the village; where that failed, they aimed at preserving the integrity of the village as it stood at the time the acts were passed and when that again failed, they aimed at securing the land to the agriculturists ..... . the inclusion of the name of the tenant in the list of pre-emptors through the amending act of 1960 was, in some measure, pointedly goaded by the provisions of sections 17 and 17-a of the security of land tenures act, where, under the former provision, the tenant's right to pre-empt the sale was recognised for the first time and, under the latter provision, the legislature went to the extent of making a sale in favour of a tenant non-pre-emptible.75 ..... hazara singh, (1965) 67 pun lr 132 with the added reason that the special provisions of section 15(2) with regard to the sales by females in the specific circumstances would exclude the general provisions of s. 15(1). ..... . om prakash, 1970 pun lj 815 : (air 1971 punj & har 423) after favourably referring to the consistent view taken by this court in cases debi ram (1963-65 pun lr 500) (supra); santa singh (1965-67 pun lr 132) (supra); jai singh, (1967-69 pun lr 475 (supra) and mohinder singh v .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [2005]124CompCas201(P& H); (2004)4CompLJ288(P& H); [2004]55SCL165(Punj& Har)
..... this report led to the companies (amendment) act, 1965, which drastically increased governmental control, over private sector companies. ..... is based on the premise, that the amendment of the principal sebi act through the securities laws (amendment) act, 1999, whereby schemes which carried on activities of sale and purchase of agricultural land and/or development of agricultural land, were brought within the purview of the sebi act, were beyond the legislative competence of the parliament, in conjunction with the aforesaid submissions, learned counsel, advanced an alternative contention, namely, that in case in its ultimate analysis, this court arrives at the conclusion that section 11aa of the sebi act is ultra vires the constitution, even ..... state of maharashtra jt 2000 (10) sc 61, wherein the supreme court interpreted the 15th amendment of the constitution, by which clause (1 a) was added to article 226, opined that the object of introducing the amendment made to article 226, was to overcome the limits of jurisdiction expressed by the supreme court in election commission, india's case (supra), and to extend the jurisdiction of high courts under article 226 of the constitution of india. ..... land, that is to say, rights in or over land, land tenures including the relation of landlord and tenant, and the collection of rents; transfer and alienation of agricultural land; land improvement and agricultural loans; colonization. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2006)144PLR222
..... since the decisions of the council of ministers to alter licence fee prescribed in the schedule appended to the 1976 rules, are not referable to, any authority vested in them, either under the 1976 rules or the 1975 act, we are of the view that the council of ministers do not have any authority (for reasons detailed in the following paragraphs) to amend/modify/ revise the rates of licence fee depicted in the schedule appended to the 1976 rules, and as such, the decisions of the council of ministers, referred to by the learned counsel for the respondents do not have the force ..... we are, therefore, of the opinion that there is substance in the submission of the learned advocate general that the petitioners are only taking advantage of the situation that they had commenced their projects before the 1996 amendment act came into force. ..... 13.12.1996, section 7 of the 1963 act has been amended by the punjab scheduled roads and controlled areas restriction of unregulated developments (haryana second amendment) act, 1996 (hereinafter referred to as 'the amended act'). ..... it cannot be confused with permission which is sought by an applicant under rule 26(d) and granted by the director under rule 26(e), a bare perusal of the rules contained in part iva of the 1965 rules makes it clear that the rules 26a to 26f deal with application for permission under section 7 in case of a person other than a colonizer. ..... state of maharashtra : [1975]3scr753 , hindustan steel ltd. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1974P& H162
..... the challenge to the constitutional validity of section 4 of the act is based on second proviso to article 31a(1) of the constitution which was inserted by the constitution (seventeenth amendment) act, 1964, and reads as under:--'provided further that where any law makes any provision for the acquisition by the state of any estate and where any land comprised therein is held by a person under his personal cultivation, it shall not be lawful for the state to acquire any portion of such land as is within the ceiling limit applicable to him under ..... and who are willing to take up agriculture as means of their livelihood; (e) labourers belonging to families of agriculturists and agricultural labourers whose principal means of livelihood before the appointed day was the income they obtained as wages for work in connection with or relate to private forests and who are willing to take up agriculture as means of their livelihood, the remaining private forests or the lands comprised in the private forests on such terms and subject to such conditions and restrictions as may be prescribed. ..... in the maharashtra agricultural lands (ceiling of holdings) act, 1961, the family has been defined in section 2(11) to include a hindu undivided family and in the case of other persons, a group or unit the members of which, by custom or usage, are joint in estate or possession or residence. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1997)116PLR7
..... in karupakar's case (supra), a constitution bench of the supreme court interpreted the provisions of article 311 of the constitution as they stand after their amendment by the constitution (42nd amendment) act, 1976. ..... that was a case in which constitutional validity of some of the amendments made by the constitution (17th amendment) act, 1964 were challenged before the apex court. ..... though each of xxii parts of the constitution has its own significance, the common man is by and large concerned with parts iii, iv and iv-a, the last having been added by the forty-second amendment act, 1976. ..... that the manner in which the members of parliament, members of the legislative assemblies, members of the subordinate and superior judiciary as well as the judges of the high court, members of the public service commissions and the members of the all india services approached the chief minister for allotment of prima lands in various sectors of the urban estates of gurgaon, faridabad, panchkula and the manner in which the chief minister directed allotments of plots show complete breach of public faith by the chief minister as well as the applicants and it is the duty of the court ..... 3 shows that the public property acquired by the huda from agriculturists and others was treated as a private property of hon'ble the chief minister. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1967P& H464; [1967]19STC153(P& H)
..... . by a subsequent amending introduced by section 3(1) of punjab general sales tax (amendment) act 28 of 1965 the words 'every year' originally occurring in sub-section (1) of section 5 of the act have been deleted ..... tax-free under section 8) whose gross turnover during the year immediately preceding the commencement of this act exceeded the taxable quantum shall be liable to pay tax under this act on all sales effected after the coming into force of the act and purchases made alter the commencement of the east punjab general sales tax (amendment) act, 1958:provided that the tax shall not be payable on sales involved in the execution of a contract which is shown to the satisfaction of the assessing authority to have been entered into before ..... . sub-section (7) of section 10, with which we are directly concered, was introduced into the act by section 4 of the punjab sales tax (amendment) ordinance of 1963, which was subsequently replaced by the general sales tax (amendment) act 2 of 1963 on january 10, 1963 ..... . bhagirath dass most vehemently urged that since we are concerned in this case with section 5 of the act prior to its amendment in 1965, it would be doing violence to that provision of law if we were to hold that despite the clear phraseology of that section, tax could be assessed at any time before the expiry of the relevant year .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2005)139PLR400
..... in order to tackle the problems created by the rent act, the delhi rent control act was amended in 1988 by delhi rent control amending act, 1988 (act 57 of 1988).28. ..... in hindustan lever and other case (supra), validity of notification dated october 9, 1992 issued by the government of maharashtra in purported exercise of its powers conferred by section 13 of the maharashtra workmen's minimum house loan allowance act, 1983 was challenged by some employees' union, inter alia, on the ground of being ultra vires sections 4 and 13 of the afore-mentioned act. ..... be deemed to convert a 'non-residential building' to a 'residential building'.special provision as to pending cases - the provisions of the principal act, as amended by this act, shall apply to and in relation to every case, under the principal act, for eviction of a tenant from a building let under a single tenancy for use for the purpose of business or trade and also for the purpose of residence which is pending immediately before the commencement of this act and any order made in such case before such commencement by any authority shall .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2005)193CTR(P& H)261; [2005]273ITR190(P& H)
..... the government of maharashtra have by the bombay sales-tax (amendment) act, 1987, made the amendment accordingly. ..... for a prescribed period under the 'deferred payment scheme' of the excise and ..... short 'the tribunal'), has referred the following questions of law under section 256(1) of the it act, 1961 (for short, 'the act'), for the opinion of this court :'whether, on the facts and circumstances of the case, the tribunal was right in law in allowing deduction of sales-tax liability under section 43b of the it act, 1961, though the assessee had collected but not paid the amount of sales-tax within the accounting period relevant to the assessment year under reference on the ground that the assessee was authorised to retain the amount ..... , 1987 wherein the board has made it clear that if the sales-tax due to the government is converted as a loan which may be repaid by the assessee subsequently by instalments, the department shall treat the sales-tax as actually paid for all purposes, is available to the assessee. .....
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