Court : Punjab and Haryana
Reported in : [1984]57STC240(P& H)
..... , which are managed by the corporations; the officers of the state governments, as also of the corporation, order the purchase of medicines; the price thereof is paid by the state governments from their consolidated funds; the expenditure is made from the budget voted by the state assemblies; the reduced rate of tax is paid by the state governments; the property in the goods passes to the state government and the right of rejection or acceptance of the goods remains with the state governments; in case of dispute with the state governments regarding the fulfilment of the contract, the sellers can sue the state government and ..... the learned advocate-general of rajasthan, and the learned counsel appearing for the states of karnataka, punjab, kerala and tamil nadu stated before us that the state governments make the purchases of the medicines for the corporation in the discharge of their obligation placed on them by the statute for providing medical aid to the insured workmen. ..... vide order dated 1st august, 1980, copy of which is annexure p-8, the deputy excise and taxation commissioner, after enquiry, notice and hearing the company, came to the conclusion that the sales were not made by it in favour of the department of the government, but to the corporation and hence, was liable to sales tax at the rate of ten per cent and not at four per cent under section 8(1) of the act, as found by the assessing authority. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1985P& H52
..... the central sales tax act because the maximum tax which can be levied stands already imposed and in the alternative if it is a cess or a fee then there is no quid pro quo so far as the dealers are concerned, since not a penny of the fund is to be spent on any privilege or service to be conferred on or rendered to them and the whole of the fund is meant for development of hospitals means of communication, roads, water-supply, sanitation facilities and for the welfare of the agricultural labour or for any other scheme approved by the state government for the ..... is regarded as a sort of return or consideration for services rendered, it is absolutely necessary that the levy of fees should on the face of the legislative provision, be correlated to the expenses incurred by government in rendering the services '.thus in none of the decisions relied upon by the learned advocate general there has been any departure from the basic requirements of the element of quid pro quo between the fee imposed and the services rendered to its payers.8. ..... however, if the observations relied upon are understood with reference to the context in which they were made it would be found that the same in no way affect the requirements of the principle of quid pro quo as enunciated in kewal krishan puri's case (air 1980 sc 1008) (supra), in this case, the increase of the market fee was challenged and the argument raised was that there was no correlation between the services and the increase in the rate of ..... kerala .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1961CriLJ272
..... recognized by the government of india:(9) the divisions of time, the geographical divisions of the world, and public festivals, fasts and holidays notified in the official gazette:(10) the territories under the dominion of the government of india:(11) the commencement, continuance and termination of hostilities between the government of india and any other state or body of persons:(12) the names of members and officers of the court and of their deputies and subordinate officers and assistants, and also of all officers acting in execution of its process, and of all advocates, attorneys, proctors ..... intent to defraud can, as is clear, only be inferred from conduct, and the learned sessions judge having not reversed the finding on facts with respect to the various circumstances, was hardly justified in remarking that intent to defraud had not been established on the present record.in this connection, i may here also observe that offences against revenue in a modern welfare or social service state should not be treated with undue leniency or indifference. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1962P& H129
..... less a question of fact to be determined in each case as to how far a particular individual has canvassed and acted in the interests of a candidate so as to bring him within the scope of the word 'agent' as contemplated by the law of election in this country, and while considering this question the fact that the candidate has been set up by a political party and the extent, nature and method of canvassing adopted by the party as also the extent and nature of collaboration between the party and the candidate may legitimately be taken into account ..... . (33) in a welfare state, like ours, where the popularly elected representatives of the people hold reins of the government and run the state administration solely for the general benefit of the people, it is only fit and proper that those in power actually and promptly react to the needs and demands of the people whose chosen representatives they profess to be ..... the result of the polling was as follows:shri braham parkash 63,848shri shyam charan gupta 48,248shrimati gurcharan kaur 1,360shri hukam chand 1,475shri tribhuvan datt bhuvanesh 925shri sodhi pindi dass 1,151shri braham parkash, as is obvious, came out successful and the present petition was filed by shri ram phal, an advocate of this court, in his capacity of a voter in the constituency concerned. ..... . from the consolidated funds of the union of india and he presides over a committee which is intended to advice the government on matters of public relations generally ..... funds. ..... funds? .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1980CriLJ772
..... it is thus antithesis between the welfare of an individual and the welfare of the society which must be so resolved as to cause no prejudice to the accused in defending himself without producing any social hazard.so far as the late supply of a copy of the report is concerned, the delay may consist of a day or a year. ..... the petitioner is surely responsible for causing some delay in sending the sample in between the date upon which he filed an application for the purpose and the actual date upon which it was sent to the public analyst, thus the conduct of the petitioner is of such a nature that he should not be given any advantage on account of the decomposition of the sample of milk. ..... mahi pal, a milk-seller, has filed this revision against the judgment dated august 24, 1977, of the additional sessions judge, gurgaon, dismissing his appeal and upholding his conviction for an offence under section 16 of the prevention of food adulteration act recorded by the judicial magistrate, first class, ballabgarh, by judgment dated february 3, 1977. ..... the provisions of rule 9(j) of the prevention of food adulteration rules were admittedly not complied with by the food inspector who is the complainant in this case and thus the only point for determination in this revision is whether the failure on the part of the food inspector in this respect is fata] to the prosecution case. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1982P& H159
..... 26 of the principal act by the haryana act 8 of 1980, which was published in the government gazette on 11th april, 1980. ..... malik, advocate, did send the letter dated 30th april, 1980, annexing thereto an unauthenticated copy of the resolution of gram panchayat, kundli, alleged to have been passed on 3rd april, 1980, for the closure of the liquor vends. ..... malik, advocate, sent along with the unattested copy of the panchayat's resolution dated 3rd april, 1980, which was duly received by the excise and taxation commissioner on 5th may, 1980, should have engaged his attention to find out if really the panchayat had passed the resolution to enforce prohibition in its local area. ..... malik, advocate, and it was stated in the notice that the panchayat has unanimously resolved to enforce the prohibition policy and requested for the closure of the liquor vends. ..... malik, advocate, neither bore the common seal of gram panchayat, kundli nor was it certified to be a true copy of the original either by the gram sachiv or the sarpanch and, therefore, such a copy of the resolution did not call for any action and accordingly it was consigned to record. ..... it is well know but deserves to be highlighted that advocates profession is an honourble profession and as such every advocate deserves to be given due respect. ..... malik, advocate, was duly received by him along with an unattested copy of the resolution. ..... copies of this resolution were sent by the gram panchayat, through their advocate shri j. s. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1981CriLJ1373
..... 1907) 9 bom lr 1047, this court held that section 32 of the indian evidence act imposes restrictions upon the admissibility of statements made by persons who cannot be brought before the court for giving evidence; but if a statement is admissible under any other provision of the act, it being altogether immaterial whether the person who made the statement was alive or dead, the admissibility of that statement will not be affected because the person who l alleged to have made that statemment was dead ..... .we are in respectful agreement with the view expressed in protima dutta's case 1977 cri i,j (noc 96 (cal) (supra) and the one expressed in alliian munshi's case 1960 cri lj 894 (bom).18 ..... 7 has been doubted is that according to this witness the deceased enquired about his welfare, which conduct was not natural on her part in view of the serious burn injuries received by her and this witness did not pick up a row with manohar lai appellant even after he had been informed by ths deceased that she had been put on ..... matters littel if the final act of torture by burn-ing came about on 1-5-1980. ..... learned senior advocate appearing on behalf of the appellants, submitted that the letters exs. p. 11 .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1981CriLJ993
..... to his instructions but instead a false case had been registered against them as a reward; that the deputy commissioner in a loud voice said that they were speaking lie in order to defame the department and that he was not prepared to listen to their advocate type talks and that they would have to face consequences for their nefarious act; that the complainants and their colleagues with folded hands replied that such talks would not be desirable ..... on february 20, 1980, the advocates decided not to appear in the court of sub divisional officer (civil) for an indefinite period as a result of which he became more enraged and after instigation joined with him patwari union and the deputy commissioner; that on february 23, 1980, at about 4 p.m. ..... it is alleged that on 20th of february, 1980, surat ram girdawar was caught red handed while taking bribe from the persons who had come to get their mutation sanctioned within the premises of the tehsil through shri om parkash advocate and a case was registered against the girdawar. ..... our country is still under developed and every organ of the state must work in order to remove the grievances of the public towards the attainment of the welfare of the citizens. ..... the complaint was filed on 26th of february, 1980 and the public prosecutor was allowed to raise the objection of sanction on 29th of february, 1980, just after three days when even the preliminary evidence was not led by the complainants. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1982P& H100
..... the learned counsel for the petitioner has lastly argued that the petitioner sought admission in the college in the month of may, 1981, and for admission in that month, the income from 1st april, 1980, to 31st march, 1981, is relevant; the annual income of the family of the petitioner for that year in rs.3,110 and, therefore, the petitioner is entitled to the admission.14. ..... i have duly considered the argument of the learned counsel, annexure p-3 is the letter dated 7th july, 1981, containing instructions from the commissioner and secretary to government, haryana, welfare of scheduled castes and backward classes department, to all heads of departments, regarding reservation of seats for scheduled castes/scheduled tribes and backward classes in technical educational and professional institutions. ..... state of kerala, air 1968 ker 42, in the former case, the learned bench held that any help on the basis of caste may result in assisting even those who do not deserve such assistance merely because they belong to that caste and also denying such help to those who deserve merely because they belong to certain castes not included in the list of 'backward classes'. ..... public service commission, air 1967 andh pra 353, and full bench of kerala high court in v. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1983P& H213
..... he appears by such declaration to be liable shall be paid by the person keeping the motor vehicle, if for the first quarterly period before the 30th day of april, if for the second quarterly period before the 31st day of july, if for the third quarterly period before the 31st day of october, and if for the fourth quarterly period before the 31st day of january : provided that if such person commences to keep the motor vehicle for use after the 10th day of april 1925, he shall pay ..... 75/- per seat in 1965 to rupees 500/- per seat in 1980, the state government was acting with a motive to squeeze out the private operators from the scene in view of the state's object on nationalise the passenger transport trade. ..... he pointed out that two statutory schemes were in vogue for the benefit of private transport operators till the government would be in a position to nationalise the passenger transport which it could not undertake for the present for paucity of funds, but the government's policy has neither been extended nor revised. ..... according to the learned advocate-general, the case of a public carrier is not at par with that of the stage carriages. ..... municipal corporation of the city of ahmedabad, air 1967 sc 1801; state of kerala and bai chanchal v. ..... state of kerala, air 1961 sc 552; state of andhra pradesh v. ..... state of kerala, air 1974 sc 849, and in g. k. .....
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