Court : Punjab and Haryana
Reported in : (1982)27CTR(P& H)1; [1983]141ITR122(P& H)
..... she took the anticipatorystep of filing an application under section 18b of the act to the commissioner on the assumption that failure, without reasonable cause, to furnish the returns of net wealth which she was required to furnish under sub-section (1) of section 14, would attract the penalty under section 18 ; for the returns which she filed voluntarily on april 22, 1978, she paid the full amount of the total tax due on the returned wealth. ..... -section (1) of section 18 for failure without reasonable cause to furnish the return of net wealth which such person was required to furnish under sub-section (1) of section 14 ; or (ii) reduce or waive the amount of penalty imposed or imposable on a person under clause (iii) of sub-section (1) of section 18, if he is satisfied that such person,-- (a) in the case referred to in clause (i), has, prior to the issue of a notice to him under sub-section (2) of section 14, voluntarily and in good faith, made full and true disclosure of his net wealth, and (b) in the case referred to in clause (ii), has, prior to the detection by the wealth-tax ..... act, 1957 (for short 'the act'), can ignore his recorded satisfaction to the statutory conditions embodied in section 18b, while exercising discretion in that direction ?2. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1994]205ITR417(P& H)
..... petitioner filed the returns relating to the years 1975-76 to 1981-82 and there has been no wilful failure on the part of the petitioner, that the complaint has been filed on march 27, 1991, and that it is liable to be quashed on account of undue delay, though according to the version of the complainant, the alleged offence was completed on july 1, 1980 ; that no notice was served on the petitioner under section 14(2) of the wealth-tax act, 1957 ; that a notice under section 35b of the wealth tax act was received on october ..... section 17(1) of the wealth-tax act, 1957, as incorporated with effect from april 1, 1989, reads as under ;'if the assessing officer has reason to believe that the net wealth chargeable to tax in respect of which any person is assessable under this act has escaped assessment for any assessment year (whether by reason of underassessment or assessment at too low a rate or otherwise), he may, subject to the other provisions of this section and section 17a, serve on such person a notice requiring him to furnish within such period, not being less than .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1993)112CTR(P& H)325; [1993]205ITR417(P& H); [1993]69TAXMAN297(Punj& Har)
..... since return was not filed for the assessment year 1980-81, within the statutory period, the prosecution of the assessee has been launched under section 35b of the wealth-tax act, 1957.in the present petition, it has been alleged that the petitioner is a widow aged 62 and has been assessed to income-tax, but she was never advised by her counsel that she was liable to pay any wealth-tax; that when a notice was received under section 17 of the wealth-tax act, she ..... section 17(1) of the wealth-tax act, 1957, as incorporated with effect from april 1, 1989, reads as under :'if the assessing officer has reason to believe that the net wealth chargeable to tax in respect of which any person is assessable under this act has escaped assessment for any assessment year (whether by reason of underassessment or assessment at too low a rate to otherwise), he may, subject to the other provisions of this section and section 17a, serve on such person a notice requiring him to furnish within such period, not being ..... that the petitioner failed the returns relating to the years 1975-76 to 1981-82 and there has been no willful failure on the part of the petitioner, that the complaint has been filed on march 27, 1991, and that it is liable to be quashed on account of undue delay, thought according to the version of the complainant, the alleged offence was completed on july 1, 1980; that no notice was served on the petitioner under section 14(2) of the wealth-tax act was received on october 25, 1990 .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1999)154CTR(P& H)503; [1999]237ITR376(P& H); [1999]106TAXMAN274(Punj& Har)
..... case where penalty had been imposed under section 18(1)(a) of the wealth-tax act on account of the appellant's failure to furnish the return of wealth within the time allowed in the relevant ..... the assessing officer levied penalty also for failure to furnish returns, without reasonable cause, under section 271(1)(a) of the act.the petitioner filed an application under section 273a of the act before the commissioner of income-tax , seeking waiver of interest and penalty charged and levied ..... cwt : [1997]224itr418(sc) had an occasion to examine a matter regarding waiver of penalty under section 18b of the wealth-tax act, which is analogous to section 273a of the act, where under also a similar discretion has been conferred on the commissioner for either reducing the penalty or granting ..... held that under section 18b of the wealth-tax act, the following five conditions are required to be fulfilled (page 126) :'(1) that the returns were filed by the petitioner prior to the issuance of a notice to her under sub-section (2) of section 14 of the act(2) that these were filed voluntarily and in good faith ;(3) that the petitioner had made full and true disclosure of her net(4) that she had co-operated in the inquiry relating to the assessment of her net wealth ; and(5) ..... the common factor is the making of a full and true disclosure of income voluntarily and in good faith;this court had also an occasion to examine a matter under section 18b of the wealth-tax act, 1957, in parkash devi (smt.) v. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1999)121PLR443
..... 18(1)(a) of the wt act on account of the appellant's failure to furnish the return of wealth within the time allowed in the relevant assessment ..... ao levied penalty also for failure to furnish returns, without reasonable cause, under ..... assessee had voluntarily filed the wealth-tax returns before the issuance of any ..... contended by the assessee that penalty should be waived because he had voluntarily and in good faith made full disclosure of his net wealth by filing the wealth-tax returns for the relevant assessment years prior to issuance of any notice. ..... 14 of the act; (2) that these were filed voluntarily and in good faith; (3) that the petitioner had made full and true disclosure of her net wealth; (4) that she had co-operated in the inquiry relating to the assessment of her net wealth; and (5) that she had paid or made satisfactory arrangements for the payment of the tax or interest payable in consequence of an order passed under the act in respect of the relevant ..... learned counsel for the petitioner, has argued that the petitioner had voluntarily filed returns and had also paid tax on the returned income by way of self-assessment, for all the assessment years. ..... circumstances, the petitioner cannot be held liable for penalty for failure to file the returns of income in the earlier years. ..... 139(8) and 217 of the act, is partly quashed with the direction that interest shall be charged under the aforesaid sections for one year from 1st april, 1991 to 31st march ..... the wt act, 1957 in smt. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1948P& H11
..... was argued by the appellants' counsel that the notice given by the arbitrators in each case to the other side that they are going to act as solo arbitrators in the respective cases should be regarded as substantial compliance with the provision of clause (b) of section 9, but there is no substance in this argument either, because there was no mention in the notices of the fact that the arbitrators had ..... not only the sub-judge but even the arbitrator's counsel, who made the applications on his behalf, also laboured under the same mistake and though section 14, arbitration act, was cited in the headings of the applications, he appeared to think that the procedure for such applications, was the same as that under schedule ..... giving to make the appointment, such other party having appointed his arbitrator before giving the notice, the party who has appointed an arbitrator may appoint that arbitrator to act as sole arbitrator in the reference, and his award shall be binding on both partice as if he had been appointed by consent. ..... it, was under section 14, arbitration act, that the, arbitrators applied to the trial court and sub-section (2) of that, section definitely lays down that after the award has been filed in court, 'the court shall thereupon give notice to ..... because of ignorance did not fully realise the significance of the proceedings pending, before him, which were under the arbitration act, and was probably all along thinking of the procedure laid down in schedule 2, civil p.c. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1948P& H30
..... , it was tantamount to a substantive relief in the shape of the setting aside or cancellation of the alienations in question and could not be treated as purely declaratory or as a declaration with a consequential relief within the meaning of section 7 (iv)(c) and required advalorem court-fee on the value of the subject-matter of the sales, viz. ..... on 8-11-1944, evidently before the records of the case could reach the trial court, the plaintiff made an application to the trial court under section 151 and order. ..... ii, court-fees act and the court-fee of rs. ..... 10 under clause (iii) of article 17 of schedule ii, court-fees act. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1949P& H18
..... below be held to be correct it will amount to this that if in a particular case what is actually brass is regarded by the officials of the municipal committee as gold, and they decide to levy tax on its importation within the municipal limits at the rate at which, according to the schedule of taxes framed by it, tax is leviable on gold, the civil courts have no power to give relief to the party aggrieved and cannot decide that what the municipal committee regards as gold is in fact brassl ..... for the reasons given above, while disagreeing with the view of law taken by the courts below, in view of the plaintiff's failure to prove the oil in question to be mineral oil, i hold that he is not entitled to claim any refund of tax.7.as regards the amount recovered from the plaintiff by way of penalty, the plaintiff came into court alleging that the municipal committee had no power under the law to impose any penalty. ..... that the courts below were wrong in holding that they could not go into the question whether deisel oil had been rightly treated by the defendant as crude oil for the purpose of levying terminal tax, i agree with their concurrent decision that the plaintiff has signally failed to prove in this case that the oil was mineral oil as alleged by him. ..... the learned counsel for the respondent contended that the power to impose penalty in case of evasion of tax had been given to municipal committees under rules framed under section 240, clause (r), punjab municipal act. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1949P& H141
..... notices issued by the committee from time to time whereby they exposed the tactics of the members of the provincial muslim league and other agitators who had been running down the committee for their failure to protect the mosque property and invited them either to help them by supplying information or to take charge of the litigation, if they so desired, assuring them at the same time that if they did so the ..... with this matter under the heading 'res judicata' and he has held that since the plaintiffs challenged the proceedings of the two suits on the ground of fraud and collusion, section 44, evidence act, applied and if fraud and collusion were established the decrees in which the suits culminated would be inoperative. ..... , however, did not prove the end of his troubles, because one saeed ahmed put in a complaint against him under sections 295 and 297, penal code on the allegation that he had insulted the feelings of the muslim community by demolishing the pushta ..... law relating to easements in british india by peacock:as a general rule it lies on the dominant owner to carry out all repairs and to do all acts on the servient tenement necessary for the use and preservation of his easement and to bear the expense of so doing.this is in accordance with the english ..... circumstantial evidence and if the circumstances are such as from which no other inference except that of fraud can be deduced, it would not be right to throw out the plea merely because no direct proof of it was furnished. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1951CriLJ1041
..... side are constantly being made under various acts & reference may be made in this connection to section 66 (3), income tax act, to section 99 & 100, tenancy act, & to order 46, civil p.c. ..... there may be some room for controversy as to whether proceedings for confirmation of death sentence under section 374 are covered by clause 13 (2)(a) of the high courts (punjab) order, proceedings in revision, civil or criminal, indisputably do not fall within the four corners of either (a) or (b) of clause 13 (2) & therefore the ..... it is the common ground of all parties that by the indian independence act, 1947, section 1, two independent dominions were created as from 15-8-1947 & that the districts of karnal & jullundur, among others, fell within the ..... in this aspect of the matter it appears to me to be clear that not only the submissions under section 374 for the confirmation of sentences of death but also the connected appeals filed by such convicts, can only be heard & decided by ..... with the argument that the division bench hearing the so-called reference under section 307 was exercising original criminal jurisdiction, the learned chief justice observed as ..... , filed before & pending on 15-8-1947, & to confirm the sentence of death in case of the failure of the appeal impugning the correctness of that sentence, the h. c. ..... section 123 (2), when a person who has been ordered by a presidency magistrate to furnish security, under section 106 or section ..... follows:the accused is net brought before this .....
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