Judgment Search Results Home > Cases Phrase: the punjab agricultural produce markets haryana amendment act 2005 Page 7 of about 3,400 results (0.408 seconds)

In Re: Paramount Biotech

Court : SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

..... . the very fact that it would be practically impossible to carry the required inputs to, the agricultural land purchased by the customer/investor/vendee, or even, to carry away the agricultural produce emerging therefrom, leads one to conclude that the land sold to the customer/investor by the pgfl, does not satisfy the accepted norms for effective utilization of land, as agricultural land ..... the hon'ble allahabad high court, vide order dated 25.11.2003, while dismissing the writ petition, upheld the vires of the sebi act, regulations and the amendment act held that as far as the schemes of the paramount were concerned, it was for sebi to investigate and decide as to whether the schemes in question were cis or not. ..... section 11 of sebi act, 1992 deals with powers and functions of the board.sub-section (1) of section 11 of sebi act provides that subject to the provisions of this act, it shall be the duty of the board to protect the interests of investors in securities and to promote the development of, and to regulate the securities market, by such measures as it thinks fit. ..... securities and exchange board of india (hereinafter referred to as sebi) was established for the protection of investors in securities and to promote the development of and to regulate the securities market and for matters connected therewith and incidental thereto. ..... . i am fortified by the judgement pronounced by the hon'ble high court of punjab & haryana at chandigarh, in the case of pgf limited v .....

Retailers Association of India and ors. Vs. Union of India and ors.

Court : Mumbai

..... the decision in dhillon's case arose out of a judgment of the high court of punjab and haryana which had held that the amended provisions of the wealth tax act, 1957 were ultra vires the constitution of india in so far as they included the capital value of agricultural land for the purposes of computing net ..... the province of east punjab,6 the issue before the federal court was whether the provisions of the punjab urban immovable property tax act, 1940, fell beyond the legislative competence of the provincial ..... it may be noted, introduced entry 92c into list i by the constitution (eighty eighth amendment) act 2003 to specifically deal with taxes on services. ..... equally, if the state legislature decided to impose a non-recurring tax on buildings, the measure of the tax could be capital value of the building computed on the basis of the capital cost of construction, the market value or on the basis of the rent multiplied by a factor which the legislature may determine. ..... the tax continued to be a tax upon the land which was classified as a separate category and as a separate unit for the purposes of levy and the assessment of the cess quantified on the basis of the quantum of produce of the tea ..... the supreme court noted that "where the entry describes an object of tax, all taxable events pertaining to the object are within that field of legislation unless the event is specifically provided for elsewhere under a different legislative 21 (2005) 2 scc ..... of india.4 by that 3 air 2005 sc 3020. .....

Gurjit Singh (dead) Thr. Lrs. Vs. Union Territory Of Chandigarh & ...

Court : Supreme Court of India

..... the facts leading to the present appeals in a nutshell are as under: 2.1 that the appellant became the owner of shop no.27 situated in the agricultural produce market, chandigarh. ..... of any specific rule/regulation to the contrary and when the allotment of the sheds is made as per the principles/guidelines of the secretary, agriculture, reproduced hereinabove, and in absence of any specific rule in favour of appellant(s), right to claim the allotment just in front of his shop and/or adjacent to the same and 15 when the allotment in favour of respondent no.5 is made as per the policy and guidelines, both the learned single judge and division bench of the high court have rightly held against the appellant and have rightly ..... the high court also held that respondent no.5 is entitled to use the platform in front of shop no.27 till any 3 alternative policy comes by way of amendment in the act or the rules, pertaining to the issue of rights to use the platform. ..... feeling aggrieved and dissatisfied with the impugned judgment and order dated 23.10.2013 passed by the high court of punjab and haryana at chandigarh in letters patent appeal nos. .....

State of Punjab Through Collector Vs. Merry Land Estates and ors.

Court : Punjab and Haryana

Reported in : (2008)152PLR568

..... in terms of the amended sub-section, rule 3-a has been inserted in the punjab stamp (dealing of undervalued instruments) rules 1983 (for short 'the rules') on 23.08.2002.6. ..... the vendee before the collector asserted that he sale is of agricultural land and that market rate is not higher than rs. ..... 3130, 3132 and 3134 of 2008 against the order passed by the collector, bathinda, on 18.8.2005 and order dated 29.09.2006 in appeal passed by the commissioner, faridkot division, faridkot, arising out of proceedings initiated under section 47-a of the indian stamp act, 1899 (for short 'the act') against the respondent-company.2. ..... after considering the various judgments, this court has held that the collector's rate is relevant to determine the market value on the basis of which stamp duty is payable on the date of registration of the instrument.7. ..... a show cause notice was issued to the respondent private respondents herein for initiating proceedings under section 47-a of the act on the ground that the instrument of sale is deficient in stamp duty. ..... 484 wherein the decision in chamkaur singh's case (supra) was considered as well as amendment in the statute. ..... however, in appeal, the learned commissioner returned a finding that no evidence has been produced on behalf of state to prove that the market value of the disputed land is rs. ..... 1991 punjab & haryana 26 and inderjit singh v. .....

State of Haryana Vs. Rama Nand

Court : Punjab and Haryana

Reported in : 1982CriLJ1370

..... agency, then such article shall not be deemed to be adulterated within the meaning of this sub-clause;' additionally, the definition of 'primary food' was given in clause (xii-a) which too may be noted:(xii-a) 'primary food means any article of food, being a produce of agriculture or horticulture in its natural form:these changes have been brought about by the parliament seemingly on the report of the joint committee on the prevention of food adulteration (amendment) bill, 1974 published at page 10 of the gazette of india extraordinary, part-ii, of jan. ..... the committee has, accordingly, categorised the offences under the act and the punishments to be provided for them with reference to the nature and extent of the injuries suffered by ihe 'person consuming an adulterated food or adulterant as follows:(i) primary food which is non-injurious to health, but sub-standard due to natural causes and beyond the control of human agency, has been totally exempted. ..... the appellant state of haryana prays for the reversal of the judgment and conviction of the accused-respondent in view of tek chand bhatia's case 1980 cri lj 316)(sc)(supra). ..... the facts are straight and simple the accused-respondent aged about 70 years is a shopkeeper at retail market, hali mandi, gurgaon. ..... state of punjab, (1977) 2 fac 117. .....

Dy. Cit Vs. Harjas (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (2004)90TTJ(Chd.)663

..... the legal position has been laid down by the punjab & haryana high court in the case of cit v. ..... the amendment has been made specifically with effect from the date referred to above.national agricultural co-op. ..... union of india (2003) 260 itr 548 (sc) the apex curt has held as under : "the legislative power either to introduce enactments having retrospective effect for the first time or to amend an enacted law with retrospective effect, is not only subject to the question of competence but is also subject to several judicially recognised limitations. ..... we may, however, observe that their lordships of punjab & haryana high court cancelled the penalty imposed under section 271(l)(c) as there was no positive income assessed in the hands of the assessee. ..... further, it is held that under these facts and circumstances, no penalty could have been levied as per the decision of punjab and haryana high court in the case of cit v. ..... the learned -counsel for the assessee produced below noted two decisions of tribunal, chandigarh benches, wherein principles laid down in the case of prithipal singh & co. ..... after the above decision, the legislature has amended clause (iii) under section 271(l)(c) and explanation 4 thereto through the finance act, 2002, with effect from 1-4-2003. ..... marketing federation of india ltd. v. .....

K. Govindan and Sons Vs. Commissioner of Income Tax

Court : Supreme Court of India

Reported in : (2001)164CTR(SC)490; [2001]247ITR192(SC)

..... the amendment to the provision is not clarificatory in nature but is clearly amendatory in nature.the punjab and haryana high court in commissioner of ..... section (8) on which strong reliance is placed by the appellant reads thus:"explanation 2- where, in relation to an assessment year, an assessment is made for the first time under section 147, the assessment so made shall be regarded as a regular assessment for the purposes of this sub- section"this explanation was introduced in the act by the taxation laws (amendment) act, 1984 w.e.f. ..... (emphasis supplied)the high court of delhi construing the term 'regular assessment' in the light of provisions of sections 214,215,216 and 244(1)(a) of the act took a similar view in national agricultural co-operative marketing federation of ..... the evidence produced by the assessee and after taking into account all relevant material which he had gathered, the income-tax officer had to pass an order assessing the total income or loss of the assessee and determine the sum payable by him or refundable to him on the basis of such assessment.it was further observed (at p.796):interest will have to be paid by an assessee, if the advance tax paid is less than seventy-five per cent of the tax determined on the basis of regular assessment, after giving credit to the ..... the income-tax officer was not satisfied with a return, he had to serve upon the assessee a notice requiring him to attend his office and produce any evidence on which he may rely in support of the .....

State of Haryana and ors. Vs. Rajinder Kumar and ors.

Court : Punjab and Haryana

Reported in : (2000)124PLR837

..... the claimants are not entitled to any benefits as per the amendment act ..... or bid, at best, could be concluded as an agreement to sell which creates no evidence and in face of the provisions of section 51 of the act and it cannot be treated admissible and more so in the light of the judgments of hon'ble supreme court of india (supra) what are the terms and conditions of an auction and whether they ultimately culminated into a sale deed, there is no such evidence ..... similarly, where suits have been filed to create documents for the purpose of producing evidence after the filing of the suits and the decrees passed in those suits also cannot be taken as a safe guide to arrive at ..... the fact that the land in small portions were acquired for a much beneficial public purpose, namely construction of over-bridge crossing and the fact that the sale instances were again between the same parties, would normally indicate a higher value of land than the market value ..... haryana with the purpose of constructing railway over-bridge connecting delhi-hisar-sirsa roads in the municipal limits of city hissar acquired 4635 square yards of land and constructed area vide notification dated 11.7.1991 and thereupon issued a corrigendum to this notification dated 30.7.1991 under the provisions of the land acquisition act, hereinafter referred to as the act ..... the auction or bid of a developed plot cannot be equated to acquisition of land which either may be agricultural or may have even come up as a ..... of punjab, (1993 .....

M/S. K. Govindan and Sons. Vs. C.i.T. Cochin

Court : Supreme Court of India

Reported in : 2001(1)KLT270(SC); 2000(8)SCALE47; [2000]Supp5SCR285

..... the high court of delhi construing the term 'regular assessment' in the light of provisions of sections 214, 215, 216 and 244(1)(a) of the act took a similar view in national agricultural co-operative marketing federation of india ltd. v. ..... in section 139(8) a provision is made regarding liability of the assessee to pay simple interest at the rate of fifteen per cent per annum, reckoned from the day immediately following the specified date to the date of the furnishing of the return or, where no return has been furnished, the date of completion of the assessment under section 144, on the amount of the tax payable on the total income as determined on regular assessment, as reduced by the advance tax, if any, paid, and any tax deducted at source. ..... the punjab and haryana high court in commissioner of income-tax vs smt. ..... this explanation was introduced in the act by the taxation laws (amendment) act, 1984 w.e.f. ..... after considering the evidence produced by the assessee and after taking into account all relevant material which he had gathered, the income-tax officer had to pass an order assessing the total income or loss of the assessee and determine the sum payable by him or refundable to him on the basis of such assessment. ..... but, if the income-tax officer was not satisfied with a return, he had to serve upon the assessee a notice requiring him to attend his office and produce any evidence on which he may rely in support of the return. .....

Pioneer Miyagi Chemicals Vs. Central Board of Ex. and Cus.

Court : Chennai

Reported in : 2000(68)ECC448; 2000(116)ELT441(Mad)

..... as to what should be considered as feed or fodder was examined by the honourable high court of punjab & haryana in the case of oil cake and they have in the case of the punjab copra crushing oil mills v. ..... of excisable goods or with respect to levy of duties of excise on such goods issue such orders, instructions and directions to the central excise officers as it may deem fit, and such officers and all other persons employed in the execution of this act shall observe and follow such orders, instructions and directions of the said board:provided that no such orders, instructions or directions shall be issued -(a) so as to require any central excise officer to make a particular assessment ..... jullunder city, shri waryam singh, owner of dairy farm and member of market committee, jullundur, and shri ajudhia prashad, attari bazar in support of its contention that the oil-cakes were nothing but fodder and that in common parlance khal (oil-cakes) is known to be fodder and is used as food for milch as well as ..... pleaded that the tribunal in that case held that agriculture grade zinc sulphate which was used in small quantities for the soil qualified as ..... he pleaded that this amendment to the notification to cover animal feed supplements could be taken only as ..... punjab bone mills reported in the cegat, special bench 'c, new delhi held thus:-'he pleaded that the di-calcium phosphate manufactured by appellants was only of animal feed grade and there are separate is specifications for this produce .....