Court : Punjab and Haryana
Reported in : AIR1966P& H4
..... 579, and the observations of their lordships that medicinal preparation not capable of being used for intoxication without danger to health would be unfit for use as intoxicating liquor, but the observations of their lordships are by reference to section 24a of the bombay prohibition act, 1949 (bombay act 25 of 1949), in which medicinal preparations containing alcohol which are unfit for use as intoxicating liquor are exempt from the provisions of that act. ..... is not quite clear how this has any bearing in showing that the first notification of december 7, 1961, is in any way either ultra vires or repugnant to any provisions of the act.the learned counsel for the petitioner then refers to the spirituous preparations (inter-state trade and commerce) control act, 1955 (act 39 of 1955), of which the preamble says that it is an act to make provisions for the imposition in the public interest of certain restrictions on inter-state trade and commerce in ..... article 47 appears in part iv of the constitution on directive principles of state policy and it says:'the state shall regard the raising of the level of nutrition and the standard of living of its people and the improvement of public health as among its primary duties and in particular the state shall endeavour to bring about prohibition of the consumption except for medicinal purposes of intoxicating drinks and ..... rules 12 and 13 of the 1961 rules is an improvement on the 1952 rules inasmuch as the quantity purchasable has been increased. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1965P& H342
..... this challenge was sought to be supported by a decision of the bombay high court in manehem s. ..... sheo shankar prasasd air 1964 pat 174 (fb) the had-note of which reads thus:--'where a party has filed a writ application in the high court but has omitted to raise certain points including the vires of a certain act its subsequent suit for a declaration about the vires of that act is barred by constructive res judicata. ..... sridam mahato air 1933 cal 69 and in khaje habibulla v. ..... 258, the high court has declined to allow an appellant to go into the question of res judicata on the ground that it had not been properly raised by the pleadings or in the issues particularly in the issues.this view was upheld by the privy council with the observations that it was necessary for the appellant if he wanted to use the judgment in the earlier suit as res judicata to identify the subject-matter is dispute in both the earlier and the later controversy. in m. ..... to be produced by him were not allowed on the ground that they were not in a position to say anything relevant does not militate against the reasonableness of the opportunity afforded to him.in so far as the grievance regarding refusal to give him leave for preparing his defence is concerned it has been pointed out hat the charges were handed over to the appellant on 25-2-1954 and he was thereafter given seven days time the maximum permissible under the rules for filing his written .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1965P& H65; [1964]54ITR632(P& H)
..... 18 of list ii of the seventh schedule to the constitution of india according to which it is the state legislature which is competent to make laws with respect to the following subject: 'land that is to say rights in or over 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. ..... gift-tax officer : [1962]45itr194(kar) in which it was held that the power conferred on the state legislatures by entry 49 of list ii of the seventh schedule to the constitution, to make laws in respect of 'taxes on land and building 'included the power to tax gift of land and buildings.the above authority was cited before a division bench of madras high court in s. ..... section 3 contains the charging provisions and enacts the subject to the other provision contained in the act there shall be charged for every financial year commencing on and from the 1st day of april 1958 a gift-tax in respect of gifts made by a person during the previous year (other than gifts made before the 1st day of april 1957)at the rates specified in the schedule. ..... commissioner of income-tax bombay city. ..... bombay v. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1965P& H86; 1965CriLJ205
..... case that in absence of evidence regarding the manner of publication which in the opinion of the authority making the order was best adopted for informing persons whom the order concerned within the meaning of rule 119 of the defence of india rules, 1939, the mere publication of the food grains control order promulgated by the bombay government was not enough and the accused could not be convicted when it was not even proved that he was aware of the provisions of the law which be was alleged to have contravened ..... be convicted for breach of any of the provisions of the punjab commodities price marking and display order, 1962, as the prosecution had not placed any material before the tribunal to prove that this order had been duly published in accordance with the mandatory provisions of the rule 141 of the defence of india rules, 1962, (iii) that the tyre for the sale of which the petitioner has been convicted was not 'an essential commodity' and thus the provisions of the punjab commodities price marking ..... 13 of the defence of india act 1962 by which the petitioner has been convicted under rule 125(9) of the defence of india rules 1962, read with rule 4 of the punjab commodities price marking and display order, 1962 and sentenced to six months rigorous improvement and rs. ..... (11) a similar question arose for consideration before another division bench of the bombay high court in rahunath krishna v. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1963]14STC957(P& H)
..... by an order dated 3rd may, 1961, this court directed the financial commissioner under section 22(3) of the east punjab general sales tax act, 1948 (to be referred to as the act) to state the case and to refer it on the following questions of law :-(a) whether in the circumstances of the case, the contract of fitting and building the bodies on the chassis supplied by the customer, and the amount charged therefor could be said to constitute a 'sale' within the definition of the word 'sale' as given in the punjab general sales tax act, 1948 (act 46 of 1948) ? ..... it will depend upon whether the intention is to improve the chattel to which the chattel made is affixed as incidental to improvement as in the case of a contract for repairs of a motor-car or to make the sale of movables such as in the case of a contract to make and fit plastic covers to the seats of a motor-car. mr. ..... the learned bombay judges applied the test whether or not the work and labour bestowed end in anything that can properly become the subject of sale. ..... the bombay case was relied on as also certain other english and indian cases which were referred to, including the gannon dunkerley and company's case [1958] 9 s.t.c. ..... state of bombay [1962] 13 s.t.c. ..... 1,730 per body ex-works bombay. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1963P& H255
..... other, there is a lis and prima facie and in the absence of anything in the statute to the contrary it is the duty of the authority to act judicially and the 'decision of the authority is a quasi-judicial act; and (ii) that if a statutory authority has power to do any act which will prejudicially affect the subject, then although there are not two parties apart from the authority and the contest is between the authority proposing to do the act and the subjectopposing it, the final determination of the authority will yet be a quasi-judicial act provided the authority is required by the statute to act judicially. ..... under section 36 of the act, the effect of the exercise of the power upon the rights of individuals may involve serious consequences to them in respect of the areas over which they may have made extensive improvements. ..... (s) air 1957 sc 521 the bombay land requisition act (33 of 1948) which when passed was good law. ..... the rules it indicates do little to ensure satisfactory decisions in the complex world of public administration in which we live. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1963P& H187
..... the account of the moneys received on behalf of the mandir was kept by the appellant and he does not deny having received large amounts for and on behalf of the institution.as held by a division bench of the bombay high court of chief justice beaumont and kania j. ..... gupta in answer to the argument on this aspect of the case.he has invited our attention to the various provisions of the indian trust act in support of his submission that it was not only the right of plaintiffs to bring the suit but indeed their duty. ..... we do not think that this is an apt anology because under the companies act the policy of the law is that a person will not be a director of more than twenty companies. ..... the income of the property was to be utilised for the benefit and improvement of the temples. ..... support for this proposition is sought from the provisions of section 276 of the companies act, 1956, under which a person holding office as director in more than twenty companies is required within two months to resign his office as director in the other companies and such a resignation under sub-s. ..... reliance hag also been placed on illustration (h) in section 15 of the act under which a trustee is bound to deal with the trust property as a person of ordinary prudence and it is-mentioned in the illustration that if a, a trustee for b, allows the trust to be executed solely by his co-trustee c, and c misapplies the trust property, a becomes personally answerable for the loss resulting to b. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1963P& H170; 1963CriLJ469
..... it, therefore, follows that for determining the trustworthiness and value of a dying declarator it is incumbent on the court to bear in mind the capacity and opportunity of the person making the declaration, to observe the incident in question and to identity the guilty person, his faculty to remember the facts observed by him and to reproduce them, the opportunity and the likelihood of his having been tutored or otherwise influenced by other circumstances or persons in the matter, and the consistency in the various declarations, if he has made more that one. ..... and the first information report were 'an improvement on the spontaneous and unsophisticated version given by the deceased before the police had appeared on the scene. ..... the relevancy and admissibility of a dying declaration is governed by section 32(1), indian evidence act, according to which a statement, written or verbal, of relevant facts made by a person who is dead, is relevant when it is made as to the cause of his death, or as to any of the circumstances of the transaction which resulted in his death, in cases in which the cause of that person's death comes into question. ..... state of bombay, air 1958 sc 22. ..... 4 was going to watch a dancing performance (rass) which was to be held in village shihin chathial, about five or six furlongs away, he heard an alarm coming from the side of one ram singh ramgarhia's house, in a portion of which parkash chand deceased used to live. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1963P& H43
..... air 1937 lah 937, on the ground (1) that section 49, partnership act, which is in the chapter relating to the dissolution of a firm, applied only after dissolution of a firm and not when a decree was obtained against a going firm, (ii) that it applied to different debts the debt of the firm and the separate debt of the partner - but that when decrees were passed, the debt merged in the decree and there came into being one kind of debt created by the decrees in both cases, and (iii ..... a declaration that muni lal defendant was not entitled to any share in the assets held by the executing court in the execution of his decree against babu dayal defendant on the grounds that te] bhan's decree was fictitious and collusive, that the transfer of the said decree was ineffective for similar reasons, that the two decrees were not against the same judgment-debtor, and that the order for attachment of the judgment-debtor's allowance had been issued long before ..... this view is supported by a decision of the bombay high court in the case of the administrator general of bombay v. ..... 258 of 1933. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1962P& H526; [1962]32CompCas470(P& H)
..... , ilr 54 all 1067: (air 1933 pc 63) and particular emphasis has been laid on the following passage:'the learned judges, in the present case, took the erroneous view that once the winding up commenced, there could be no further application of the rule of limitation in regard to any debt due to the company and not then already time-barred. ..... this approach is based on a misconception as to the effect and utility of the doctrine of precedents, for the value of a past decision can be determined only by considering the whole of the judgment is the background of the facts confronting the court and the principle of law which emerges from it. ..... the learned liquidation judges has, after considering the case-law on the point, come to the conclusion that the liability of a member to contribute under section 156 of the indian companies act is ex lege and arises by reason of the fact that his name appears on the register of members. ..... seth sant lal, air 1959 punj 328.that the mere fact of a debt having become barred by time does not by itself extinguish it also finds support from the language of section 25 of the contract act which says that a written promise signed by a person to be charged with a promise to pay wholly or in part a debt payment of which might have been enforced but, for the law of limitation, is not considered void for want of consideration. ..... the point canvassed before us is also the subject-matter of discussion in a bench decision of the bombay high court in mohomed akbar v. .....
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