Court : Punjab and Haryana
Reported in : [1967]66ITR33(P& H)
..... 'the company, being dissatisfied with the decision of the appellate tribunal, made an application to it under section 66(1) of the income-tax act; and the appellate tribunal by its order dated the 5th of january, 1963, has referred the question of law set out in the opening part of this ..... of the question whether in purchasing and selling land the taxpayer enters upon a business activity has to be determined in the light of the facts and circumstances. ..... at page 1211, paragraph 430, the learned author has observed as follows :'clearly the problem whether the acts of a particular taxpayer do, or do not, amount to trading is often not an easy one; in borderline cases it is a question of degree and the decision of the commissioners, whichever way it goes, is ..... this leads to the more general problem as to what activities of a taxpayers in relation to the acquisition and sale of property do or ..... bairstow : 'what details does it lack that prevents it from being an adventure in the nature of trade, or what element is present in it that makes it capable of being aptly ..... the sale of shares has occurred in the trading activity of the company during the course of carrying on of ..... probably the best approach to the problem in any given case is first to examine the taxpayers acts and operations objectively to see whether they can fairly be called trading within the various decision already discussed or to use lord buck masters phrase, do they disclose an operation of business in out a scheme of .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1969P& H204; 1969CriLJ787
..... 'the trial proceeded on the basis that the ten appellants were members of an unlawful assembly, which had collected for the common object of causing death, grievous hurts and simple injuries to the persons of the complainant party. ..... of his deceased son dulli and grievously injured brother chhida, was excavating a drain to take off the water from their house, when the first four appellants came there armed with lathis and prevented them from carrying out their object. ..... it is something more than mere presence in an unlawful assembly that has to be brought out to bring the first appellant radha kishan voluntarily caused injuries which he knew could result in the death of dulli. ..... , being a member of an unlawful assembly, the common object of which was to kill the deceased sheosahay. ..... the unlawful assembly was formed after the arrival of the last six appellants and subsequent to the fatal injuries resulting in the death of dulli, and the infliction of grievous injury on chhida. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1998)120PLR367
..... (e) the finance department formally approved the proposal of the administrative department to abolish purchase tax on milk and the council of ministers, in its meeting held on august 21, 1996 formalised that decision; (f) acting on the declaration made by the chief minister in the meeting dated february 26, 1996 and the announcement made by the finance minister the budget speech dated march 30, 1996 in the legislative assembly and the letter ..... case reads thus : 'the law may, therefore, now be taken to be settled as a result of this decision, that where the government makes a promise knowing or intending that it would be acted on by the promisee and, in fact, the promisee, acting in reliance on it, alters his position, the government would be held bound by the promise and the promise would be enforceable against the government at the instance of the promisee, notwithstanding that there is ..... incurred by the petitioner are given below : 'activities april 95 april 96march 96 march 97-----------------------------------------------------------------------milkotesters ..... representation made by it and stressed the point in the form of an interrogation by asking : 'if we do so, would it not amount to our countenancing the perpetration of what can be compendiously described as legal fraud which a court of equity must prevent being committed'? ..... of promissory estoppel was enforced by the apex court had gone in appeal against the judgment of this court dated february 2, 1967 rendered in c.w.p. no. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1985]58STC393(P& H)
..... the territory export outside the territory of india of india within the meaning of sub- within the meaning of sub-section (1) section (1) of section 6 of the central of section 5 of the central sales tax sales tax act, 1956; or act, 1956; or', (bb) purchases goods, other than those specified in schedule b except milk, from any source in the state and uses them in the state in the manufacture of any other goods and either disposes of the ..... the rate of tax payable by all dealers in respect of the purchases of goods other than goods specified in schedules c and d or goods liable to tax at the first stage notified as such under section 18 of the said act, if used by them for purposes other than those for which such goods were sold to them, shall be the rate of tax leviable on the sale of such goods :provided that where any such dealer, instead ..... is further alleged that the state government activated the legislature to pass the said amendment with a view to stop the refund of the tax already realised when its effort to obtain stay from the supreme court had failed and that the action of the state government by adding sub-section (3) to section 24, inter alia, was vindictive, in that if the assessees had not succeeded in having the amendment to section 9 effected by act no. ..... main object is to plug leakage and prevent evasion of tax. ..... 7 of 1967 added sub-section (3) to section 5 of the existing act and gave it retrospective effect from 1st october, ..... state of punjab [1967] 20 stc 290 .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1968]67ITR138(P& H)
..... the state government and also in formally assisting in the promotion of the company which was ultimately to exploit the concessions, he was doing something with an eye to make money out of it and this was not an act or series of acts done by him without an eye to make profit or with a view to get something with an eye to make money out of it and this was not ..... but where a person who is carrying on business is prevented from doing so by external authority in exercise of a paramount power and is awarded compensation therefor, whether the receipt is a capital receipt or a revenue receipt will depend upon whether it is compensation for injury inflicated on a capital asset or on a stock-in- ..... in that respect,any activity likely to yeild income would be intra vires as on individual and, therefore, this distinction is not of much consequence.however, the respondents counsel urged that the english cases cannot provide a good guide for cases which have to be decided under the statutory provisions of the indian income-tax act. ..... question was a revenue receipt.in the present case, the contract for the termination of which has been paid certainly does not fall under the category of an agency agreement, nor has the assessee been prevented from carrying on any business of his. ..... have difficulty in seeing how money laid out to secure, or money received for the cancellation of, so fundamental an organisation of a traders activities can be regarded as an income disbursement or an income receipt.... .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1971]27STC582(P& H)
..... the state may thus compel persons to make contracts, as where, by a series of road traffic acts from 1930 to 1960, a motorist must insure against third-party risks ; it may, as by the rent restriction acts, prevent one party to a contract from enforcing his rights under it; or it may empower a tribunal either to reduce or to increase the ..... ) were that the steel products were supplied in pursuance of the iron and steel (control of pro duction and distribution) order, 1941, which was issued under the defence of india act, 1939, and that it was the controller who determined the persons to whom the goods were to be supplied, the price at which they were to be supplied, the manner in which they were to be ..... every contract for 'the carriage of goods by sea from any port in great britain or northern ireland to any other port' ; the hire-purchase act, 1938, inserts into hire-purchase contracts a number of terms which the parties are forbidden to exclude ; successive landlord and tenant acts from 1927 to 1954 contain provisions expressed to apply 'notwithstanding any agree ment to the contrary. 8. it would be incorrect to contend that because law ..... --all essential goods being in short supply--in a welfare state like ours, social control of many of our economic activities is inevitable. ..... 56-a and 57 of 1967, which have been filed under clause 10 of the letters patent, by the excise and taxation officer and the state of punjab, against the judgment and order of a learned single judge of .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1967]63ITR394(P& H)
..... was amended and a new clause, which reads as under, was inserted :'to carry on the business of film finance whether by system of hire-purchase, co-partnership, profit-sharing, royalty and/or on percentage commission or any other form, and to act a producers, distributors, exhibitors of cinema films and to carry on business of cinematograph trade and industry in all its branches. ..... the railway company brought an action to prevent the appellants from working the fields which was eventually unsuccessful. ..... (2) whether there was material on which the tribunal could find that the business structure or an entire activity or organization of the assessee had disappeare ? ..... the result in each case was the disappearance of a business structure.it is a case of an entire activity or an entire organisation disappearing. ..... the agreement, inter alia, provided that the company will act as the sole film distributing agent on commission basis for delhi, u.p. ..... - the reference in this case made under section 6(2) of the indian income-tax act is with respect to two assessees, namely, messrs. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1949CriLJ370
..... at the time of ordering the arrest of chhajju ram the deponent was satisfied, from the material before him, that it was necessary to detain him with a view to preventing him from acting in a manner prejudicial to the public safety and maintenance of public peace and that he had arrived at this conclusion after considering the case of the individual detenu on its merits.21. ..... arrest and detention of aho-ram on 26th february 1948 as he was satisfied from the material before him that it was necessary to detain him with a view to preventing him from acting in a manner prejudicial to the public safety and maintenance of public order, and that be had made the aforesaid order often considering the detenu's case on its merits ..... be unlawful by reason of the prejudicial activities of its members and any members of such association are reason, ably believed to have themselves participated in such activities, i do not consider as objectionable the use against such persons of the emergency powers of the executive meant for the prevention of such activities. ..... is anything on the record throwing the least doubt on the correctness of the averments contained in the affidavit of the arresting officer or if there are allegations made by the petitioner which if substantiated will make the act of the arresting officer mala fide, and he is sought to be cross examined with reference to these allegations, it will certainly be a case in which the arresting officer should be called for examination in court .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1984CriLJ694
..... and the managing director of the bhatinda chemicals may not have been considered sufficient by the detaining authority to prevent the company from carrying on the given activity without detaining vinod mittal detenu, for if the other family directors particularly the male ones were to remain out of the net of preventive detention, then he could assume the active responsibility of running the concern and see to it that the family concern continues to earn as much profits as it ..... . ved kumar mittal who too was the director of the bhatinda chemicals and in a like manner had not been actively associated with the management of bhatinda chemicals; and that since she had not been ordered to be preventively detained, the detaining authority if it had applied its mind could not have taken a different view of the circumstances of the detenu vinod mittal as well.46 ..... the stand taken on behalf of the respondent state in this regard is that since the detenu was already in police custody and thus effectively prevented from carrying on any activity prejudicial to the maintenance of public order and the police required his presence for investigation of various offences which were pending against him, so. ..... . on the ground that it violat-ed the express provision of section 13(2) of the preventive detention act (this provision is identical with sub-section (2) of sec 14 of the act), as the fresh order had been passed on the same grounds on which earlier order dated 15-12-1967 .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1951CriLJ261
..... used in such circumstances and are of such a nature as to create a clear and present danger that they will bring about the substantive evils that congress has a right to prevent.a speech which is covered by section 153a, penal code, or a writing which comes within section 4 (1)(h) of the impugned act may be so violently worded that it brings about civil war or something almost verging on it or it may tend to do so.-can it be said that this would not undermine or tend to ..... the meaning of the expression must, however, vary according to the context...but whatever ends the impugned act may have been intended to subserve, and whetever aims its framers may have had in view, its application and scope cannot, in the absence of limiting words in the statute itself, be restricted to those aggravated forms of prejudicial activity which are calculated to endanger the security of the state, nor is there any guarantee that those ..... . what it prohibits is language advocating, advising or teaching the overthrow of organized government by unlawful means.the manifesto, plainly, is neither the statement of abstract doctrine nor, as suggested by counsel, mere prediction that industrial disturbances and revolutionary mass strikes will result spontaneously in an inevitable process of evolution in the economic ..... the teat applied in america as to when words give rise to unlawful acts is when there is a clear and present danger that will cause such acts ..... sent danger that will cause or give rise to unlawful acts .....
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