Court : Punjab and Haryana
Reported in : AIR1976P& H59
..... in order to determine the question, some of the provisions of the duty act as amended by haryana act 16 of 1974; and those of the puniab electricity (duty) rules 1958 (hereinafter referred to as 'the rules') may be noticed. ..... the learned counsel for the petitioner has then argued that the board had given an undertaking that no surcharge would be charged from the consumer for a period of five years from the date of giving the connection. ..... the petitioner has also challenged the tariff regarding the demand charges and the surcharge and the electric duty on the demand charges. ..... he has further stated that in case the board by mistake had charged any amount on account of surcharge within the aforesaid period, the consumer can make an application to that effect and the board will refund the amount. ..... it is then contended by the learned counsel for the petitioner that the board according to the schedule of tariff was entitled to add surcharge on the bill for consumption of energy and not on that of the demand charges. ..... it cannot be said that demand charges are not part of consumption charges and that the surcharge can be made applicable to energy charges and not to demand charges.'17. ..... in the event of the monthly bill not being paid in full within the time specified in the bill a surcharge of two per cent. ..... in view of the reasons detailed above, the board is entitled to charge surcharge on the demand charges in addition to energy charges. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2005)198CTR(P& H)86; [2005]277ITR80(P& H)
..... ]20itr572(sc) , their lordships of the supreme court considered the applicability of the amendment made in section 10(2)(vii) of the indian income-tax act, 1922, with effect from april 1, 1940, to the assessment year 1939-40 and held (headnote) :'(i) that the 1st of april, 1940, when the amendments to section 10(2)(vii) took effect, and the 1st of april, 1939, mentioned in the amended proviso, must be held to apply to the assessment year and not to the accounting year because in income-tax matters the law to be applied is the law in force in the assessment year unless ..... he further argued that even if this court come to the conclusion that the additional tax is leviable on an assessee who files return/revised return declaring net loss, the provision contained in section 143(1a) should be declared inapplicable to the appellant's case because the return filed by it for the assessment year 1989-90 relates to the financial year 1988-89 and the amendment made by the finance act, 1993, was given retrospective effect from april 1, 1989. ..... state of kerala : [1966]60itr262(sc) , their lordships of the supreme court considered whether the kerala surcharge on taxes act, 1957, which came into force with effect from september 1, 1957, could be applied to the assessment year 1957-58. ..... : [1958]34itr143(sc) ; reliance jute and industries ltd. v. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1961P& H215
..... at this stage reference may also be made to section 105 of the indian evidence act, which runs as under:'when a person is accused of any offence, the burden of proving the existence of circumstances bringing the case within any of the general exceptions in the indian penal code, or within any special exception or proviso contained in any other part of the same code, or in any law defining the offence, is upon him, and the courtshall presume the absence of such circumstances.'22. ..... he said that the atmosphere in the pun-jab became surcharged with the knowledge that the gang of smugglers was under the leadership of shri surrinder singh kairon. ..... (after referring to the evidence of the four prosecution witnesses, his lordship proceeded:) the statement of the accused under section 342 was recorded on 16th of august, 1958, and the answer to eight, out of nine questions, was 'i will file a written statement'. ..... a public retraction or an expression of remorse, without reservation, is recognised as an extenuating factor and has the effect of blunting the edge of the offence though such an effect cannot be attained by an half-hearted apology or reluctant and tardy amends. ..... deputy legal remembrancer, bihar and orissa v. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1963P& H354
..... was, as stated, rightly dismissed by respondent 2 on account of laches.11.the third stand taken by the petitioner is that he has been charged tax for the whole assessment year 1957-58 whereas he was only liable for six months after the application of the act to the patiala rating area, but it is made clear in the return that property tax has not been charged from him for the whole year, but only from 1-10-1957 to 31-3-1958, the first date being the date of coming into force ..... in fact in sub-section (2) of section 3 of the act the indication is to the contrary, as that sub-section gives power to the state government to charge and levy a surcharge to the extent stated therein during the period of war and not exceeding twelve months alter its termination. ..... this provision defines 'the tax1 to mean 'the tax (including the surcharge, if any) leviable under the provisions of section 3', and apparently there is absolutely nothing vague about the definition. ..... the petitioner has explained during the arguments that no such surcharge was levied as is mentioned in sub-section (2) of the section 3 and that this sub-section was only enacted to create wrong impression that the measure in itself was not a war measure. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR2000P& H94; (1999)123PLR603
..... (4) sections 25 and 26 and the definition of 'easement' in section 2 shall not apply to cases arising in the territories to which the indian easements act, 1882 (5 of 1882) may for the time being extend'.an analysis of the provisions of the 1910 act and the 1956 rules, which have been extracted herein above shows that the appropriate government has the power to appoint duly qualified persons to be electrical inspectors to exercise the powers and perform the functions of an electrical inspector. ..... the question of law that arises for adjudication in this petition is whether the appellate authority constituted under the indian electricity act, 1910 (hereinafter referred to as the 1910 act') can condone delay in the filing of appeal under the indian electricity rules, 1956 (hereinafter referred to as 'the 1956 rules') by invoking the provisions of the limitation act, 1963 (hereinafter referred to as 'the 1963 act').2. ..... even the applications under the arbitration act that were included within the third division by amendment of articles 158 and 178 were to be presented to courts whose proceedings were governed by the code of civil procedure. ..... 1 towards power factor surcharge and demand surcharge by holding that the same were not leviable. ..... (telangana area) tenancy and agricultural lands act, 1958. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1968P& H127
..... in which a metropolitan borough council, having discretion to allow wages to its servants, had paid the same without regard to the fall in the cost of living index, and the district auditor, pursuant to his statutory duty, had surcharged the excess payment upon the councillors, and it was held by the house of lords that the fixing of the wages was arbitrary without regard to existing labour conditions and was not a proper exercise of its discretion in that behalf by the borough council. ..... 779, in which there were two charges proved against the delinquent government servant, but the orissa high court found that out of five heads under one charge, two could not be sustained, the inquiry tribunal having already found one other of those five heads as not established, and it proceeded to quash the order made against the government servant with a direction that the matter of disciplinary action be reconsidered in the light of its own conclusions. ..... air 1958 all 575, which was a case of suspension of a motor vehicle permit under section 60 of the motor vehicles act, 1939, and the suspension had been made on two grounds, one of which was not found sustainable by the learned judges, and they proceeded to quash the order of the regional transport authority, but that case cannot now be held to have been correctly decided in view of the decision in bidyabhushan mohapatra's case. ..... the high court was in our judgment, in error in directing the governor of orissa to reconsider the question. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1963P& H516
..... 55a which has, however, been repealed by section 22 of the representation of the people (amendment) act, 1958 (act 58 of 1958). ..... such offer or assurance was not of substance because the candidate who withdrew having been himself an old member of the congress, was aware of the value of such promise for the next election, and the learned judges were of the opinion that the offer or assurance was a mere pious wish expressed by the signatories to the letter which letter had been ..... himself or for any other candidate that he has been duly elected when all contesting candidates must be made respondents to the election petition, and when he claims no such declaration in addition, but merely claims declaration avoiding the election, then only all the returned candidates must be made respondents to the election petition.there' is clause (b) of this section which says that 'any other candidate against whom allegations of any ..... l r 76 : (air 1959 orissa 47), and points out that in that case an offer and assurance to a candidate fighting an election that in the next elections he will be supported as a congress candidate if he withdrew from the contest in which he was engaged, has been held by the learned judges not to amount to any offer or promise of gratification and hence corrupt practice of bribery within section 123 (1) or (2); but the ground upon which the learned judges have proceeded was that any .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1959P& H134; 1959CriLJ368
..... from moving or doing anything to procure assistance; during this time the prisoner lived in the house and took in the food supplied by the tradesmen, but gave none to the deceased, nor did she procure for her any medical or nursing attendance, or inform any one of the condition of the deceased, although she had abundant opportunity to do so.no one but the prisoner bad any knowledge of the condition of the deceased prior to her death, which was substantially accelerated by ..... the accused that the medical opinion was tainted with prejudice and partiality in consequence of local stir which this case had created and the atmosphere of bias which prevailed at ludhiana against the accused, and the feelings against the accused had been arpused, in the public mind which probably were shared by the medical witnesses.by way of abundant caution i ordered theexamination of bimla devi by a medical specialist.the statement of bimla devi was also recordedin this court on 8-5-1958, regarding the ..... penal code posed this question and answered it in the following words:'early in the progress of the code it became necessary for us to consider the following question: when acts are made punishable on the ground that those acts produce, or are intended to produce, or are known to be likely to produce, certain evil effects, to what extent ought omissions which produce, which are intended to produce, or which are known to be likely to produce, the same evil effects to be made punishable?two things ..... orissa .....
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