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Judgment Search Results Home > Cases Phrase: hindu marriges validation of proceedings act 1960 Court: punjab and haryana Year: 1997 Page 1 of about 7 results (0.041 seconds)

Jul 16 1997 (HC)

Smt. Dhan Kaur Vs. Controller of Estate Duty

Court : Punjab and Haryana

Decided on : Jul-16-1997

Reported in : [1999]236ITR210(P& H)

..... assistant controller cannot be said to have any reason to believe, on the basis of the information, that any property chargeable to estate duty has escaped assessment. 8. since the validity of the audit note was under challenge, this court directed the department to produce the original order of assessment framed by the assistant controller on february 19, 1983, and also ..... escaped assessment, it was held that the basic requirements to assume jurisdiction for reassessment under section 59 were satisfied. 13. a question about the validity of the reopening of assessment under section 147(b) of the income-tax act, 1961, was examined by the allahabad high court in sterling machine tools v. cit : [1980]122itr926(all) . in that case, the assessee ..... b. s. gupta, learned senior counsel for the accountable person, has argued that the aforesaid audit note did not constitute a valid and legal information which could be acted upon for reopening the case under section 59(b) of the act. it was necessary that the assistant controller must have reason to believe that any property chargeable to estate duty had escaped assessment ..... family. the assistant controller then proceeded to assess the entire value of the hindu undivided family property instead of its half value which had been assessed earlier. 4. no fresh return was filed, in response to the notice issued under section 59 of the act, by the accountable person though a reply was filed stating that the assessment had already been made correctly .....

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Mar 16 1997 (HC)

Smt. Dhan Kaur Vs. Controller of Estate Duty.

Court : Punjab and Haryana

Decided on : Mar-16-1997

Reported in : (1997)142CTR(P& H)409

..... there was nothing to show that the case had been brought to the notice of the ito. when he, subsequently, became aware of the decision, he initiated proceedings under s. 147(b). the material which constituted information and on the basis of which, the assessment was reopened, was the decision in g. r. ramachari ..... he took the view that the objection was not acceptable. however, the iac insisted upon the reopening of the assessment and then the asstt. ced proceeded to reopen the case. in these circumstances, the reopening of the assessment is found to be not based on noticing a provision of law but on ..... it was held that the basic requirements to assume jurisdiction for reassessment under s. 59 were satisfied.7. a question about the validity of the reopening of assessment under s. 147(b) of the it act, 1961, was examined by the allahabad high court in sterling machine tools vs. cit : [1980]122itr926(all) . in that ..... widow in the huf property in the form of agricultural land. the deceased was a sole surviving male coparcener in an huf governed by mitakshara school of hindu law. as such, the whole of his property, including the coparcener property, passes on his death. thus, rs. 1,61,322 was not assessed ..... assessment was made on only half of the estate of the deceased. the late joginder singh was the karta and sole surviving male coparcener of his hindu undivided family (huf). he was survived by his widow and a married daughter. he had left behind 19 acres of agricultural land valued at rs .....

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Sep 22 1997 (HC)

Commissioner of Income-tax Vs. K.C. Mahajan

Court : Punjab and Haryana

Decided on : Sep-22-1997

Reported in : [1998]234ITR235(P& H)

..... shri abrol on a decision of the bombay high court in assistant collector v. jamnadas gokuldas patel, air 1960 bom 35. in that case, the validity of section 23 of the land acquisition act, 1894, had been challenged on the ground that the said section was violative of article 31 of the ..... as the land, buildings, plant, machinery and other assets were concerned, the competent authority issued notices under section 269d(2) of the act, initiating acquisition proceedings. those proceedings were quashed by the high court on the ground that there was no material to show that the consideration had not been truly stated ..... the land, whichever is earlier.explanation-- in computing the period referred to in this sub-section, any period or periods during which the proceedings for the acquisition of the land were held up on account of any stay or injunction by the order of any court shall be excluded ..... in both the assessment years (1977-78 and 1978-79) are identical.3. the assessee filed a return of income in the status of a hindu undivided family for the assessment year 1977-78, declaring income of rs. 18,440 and for the next assessment year, declaring income of rs. 32 ..... electric supply undertaking. the compensation payable for the compulsory acquisition was provided for under section 5 of the andhra pradesh electricity supply undertakings (acquisition) act, which gave the option to the assessee to adopt one of the three methods specified therein. the assessee adopted basis a, under which .....

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Jul 17 1997 (HC)

Shri Piara Singh Vs. Jagtar Singh and anr.

Court : Punjab and Haryana

Decided on : Jul-17-1997

Reported in : (1997)117PLR258

..... , the same does not clothe him with any right. at best such a person can be penalised under other relevant provisions of the act, but no stretch of imagination a validly executed document can be termed to be void conferring no title upon the purchaser. no doubt in the instant case, plaintiff could get ..... be examined from another angle also i.e. even if it be taken that the person has violated the provisions of the act, appropriate course would be for the authorities to initiate proceedings and take such appropriate action as it deems fit/prescribed. in any case, this cannot be a ground to hold that the ..... by the plaintiff same does not bind him.7. while examinmg the plea of the defendants-appellants regarding non-compliance of section 31(1) of the act, court held that now since even a certificate issued by the reserve bank of india has also been placed on record, even this objection is devoid ..... of the claim of the plaintiff to claim possession of the property has been proved according to law. whether any infringement of the act would deprive a purchaser of his rightful claim is the only point which needs some close scrutiny. appellant has placed reliance upon section 31(1) of ..... secondly, sale deed being in contravention of section 31(1) of the act, it confers right upon the purchaser. since it is admitted that plaintiff is not a resident of india, he could not enter into any such bargain unless a valid permission has been granted by the authorities in this regard. the learned single .....

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Sep 29 1997 (HC)

Commissioner of Income-tax Vs. Jagdish Chand Walia and Co.

Court : Punjab and Haryana

Decided on : Sep-29-1997

Reported in : [1998]234ITR595(P& H)

..... v. sham lal kewal krishan . the firm was running a liquor contract under licences obtained from the government. during the course of proceedings under section 132(5) of the act, the assessee produced a second set of accounts called set no. 2 wherein were recorded certain transactions not finding any place in the ..... has an authority to consider whether a firm running liquor business had really and genuinely come into existence. the question is if the firm is not valid by reason of having authorised non-licensee-partners to run the business of liquor, can the partnership be declared as not genuine.25. shri ajay mittal ..... carrying on the opium business under an opium contract taken in the names of some of the partners only was not a validly constituted firm under the provisions of the opium act and was not entitled to registration. in that case, the opium contracts were in the name of lal chand mohan lal. ..... , lays down that a licence may be granted to an individual, a body incorporated under the indian companies act, a society registered under the punjab co-operative societies act, 1961, a partnership firm, a hindu undivided family or a government department.16. rules 6 and 7 of the aforesaid rules are relevant for the ..... , a licence for retail sale of country spirit had been obtained by one bihari lal jaiswal under the madhya pradesh excise rules, 1960. bihari lal jaiswal entered into a partnership with 10 other persons to conduct the business under the said licence. the income-tax officer .....

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May 27 1997 (HC)

Harbans Singh Jalal, Ex-mla Vs. Union of India (Uoi), Through Secretar ...

Court : Punjab and Haryana

Decided on : May-27-1997

Reported in : (1997)116PLR778

..... be implemented with effect from january 1, 1997. it is stated by the petitioner that the officer bearers of sad approached the election commission to prevent the government from proceeding with the implementation of the scheme. even though election commission had no legal or constitutional authority to interfere with the working of the government in power, the chief election ..... has been filed. according to them, the government of kerala took steps to evolve a code of conduct for observance by organised political parties prior to the general election of 1960. the code was discussed and approved by representatives of leading political parties. in december, 1966, the same code was adopted at a conference of the representatives of political ..... the people/state legislative assemblies and state legislative councils, were announced. reasons for making the announcement early, are stated in the notification.9. as per section 15 of the act, election commission is bound to hold the election for the purpose of constituting a new legislative assembly. in punjab, general election was to be held otherwise than on dissolution ..... election commission under article 324 of the constitution in relation to general election to the assembly of the state begins only with issue of notification under section 15 of the act. article 324 of the constitution vests in election commission the superintendence, direction and control of conduct of elections, as would be necessary for the performance of the above .....

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May 29 1997 (HC)

Baljit Singh Bhullar and anr. Vs. Hon. Speaker, Punjab Vidhan Sabha an ...

Court : Punjab and Haryana

Decided on : May-29-1997

Reported in : (1997)117PLR367

..... the legislature of the state within the meaning of article 212. under clause (i) of article 212, the validity of any proceedings in the legislative of the state shall not be called in question on the ground of any alleged irregularity of ..... . the procedural laws like code of civil procedure and the evidence act are not applicable to the proceedings before the speaker as the speaker is not acting as a 'court'. nor the proceedings before the speaker can be described as judicial proceedings though the power to decide the disputed disqualification is preeminently of judicial ..... the ordinary sense, impossible.'8. in g. vishwanathan v. the hon'ble speaker, tamil nadu legislative assembly, madras and anr., air 1996 supreme court 1960, it has been held as follows:' the scope of the legal fiction enacted in the explanation (a) to paragraph 2(1) of the tenth ..... , office bearers, members or any other material shall be communicated to the election commission. basing on the provisions contained in the representation of people act, the learned counsel argued that the merger of a political party with another political party should be intimated to the election commission, as no intimation ..... the rival contentions raised before us it is useful to refer to certain relevant provisions of 10th schedule which was added by the constitution (52nd amendment) act, 1985. the statement of objects and reasons to the constitution (52nd amendment) bill, 1985 reads thus :'the evil of political defections has been .....

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Nov 17 1997 (HC)

Shashi Singla Vs. State of Haryana and ors.

Court : Punjab and Haryana

Decided on : Nov-17-1997

Reported in : (1998)119PLR81

..... mislead the court as to the true facts, the court ought, for its own protection and to prevent an abuse of its process, refuse to proceed any further with the examination of the merits and where there is such a conduct which is calculated to deceive the court into granting the order of ..... of a party which is guilty of contumacious conduct.13. in nand lal and ors. v. state of jammu and kashmir and anr., a.i.r. 1960 j & k 19, a learned judge of jammu and kashmir high court held that if a party does not disclose all the facts correctly and candidly, ..... and material, omit to mention all material facts and proceedings and orders and then claim that he has acted bona fide even though he has made untrue statements, omitted to inform the court of all the proceedings and the orders passed at different stages in the proceedings upto date and claim indulgence.'15. in abdulgafoor v. ..... the constitution are required to exercise utmost care, inform themselves fully of every stage of the proceedings that has taken place upto the date the petition is filed, give a full and true account of those proceedings, file all the necessary documents in support of their averments and then claim relief on the ..... had concealed the fact that the award was not made by the land acquisition officer within the time specified in section 11-a of the land acquisition act on account of interim stay order passed in a writ petition. while rejecting the special leave petition, the court observed :-'curiously enough, there is no .....

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May 16 1997 (HC)

Rahul Prabhakar Vs. Punjab Technical University and ors.

Court : Punjab and Haryana

Decided on : May-16-1997

Reported in : AIR1998P& H18; (1997)117PLR13

..... contained in the information brochure, the respondents were not justified in sending communication like annexure p-1 to candidates who submitted defective applications.17. validity or otherwise of the information brochure and its binding nature has to be examined by the generality of cases it covers and not by ..... 1 to other candidates. the following observation made by the judges of the supreme court of united states of america in united states v. raines, (1960) 362 us 17 (approved by the supreme court in state of gujarat v. shri ambica mills ltd . ahmedabad air 1974 sc 1300) applies ..... a party to the contract agreed to accept payment by cheque and the cheque was forwarded through post. supreme court took the view that post office acted as agent of the addressee. in indore malwa united mills ltd. v. commr. of income tax, air 1966 sc 1466 their lordships observed, ..... however, a unilateral decision. the candidates were totally helpless in the matter. by merely imposing this condition the respondents cannot avoid their responsibility to act fairly. a candidate who had sent his application form well in advance should not have been excluded from admission only on the ground that it ..... -supreme court in mannalal khetan v. kedar nath khetan, air 1977 sc 536. while dealing with the provisions contained in section 108 of the companies act which provided, 'a company shall not register a transfer of shares.....', their lordships stated, 'the wordsshall not register, are mandatory in character. the .....

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Sep 29 1997 (HC)

Commissioner of Income-tax Vs. Jagdish Chand Walia and Co.

Court : Punjab and Haryana

Decided on : Sep-29-1997

Reported in : (1998)144CTR(P& H)127

..... vs . sham lal kewal krishan 0. the firm was running a liquor contract under licenses obtained from the government. during the course of proceedings under s. 132(5) of the act, the assessee produced a second set of accounts called set no. 2 wherein were recorded certain transactions not finding any place in the books ..... ito has an authority to consider whether a firm running liquor business had really and genuinely come into existence. the question is if the firm is not valid by reason of having authorised non-licensee partners to run the business of liquor then the partnership is declared as not genuine.17. shri ajay mittal, ..... that the order of the ito has not been declared to be prejudicial to the interest of the revenue and, therefore, order under s. 263 was not a valid and good order. reliance has been placed by shri mittal on two decisions of this court (i) cit vs . chawla trunk house and (ii) jagadhri electric ..... firm carrying on the opium business under an opium contract taken in the names of some of the partners only was not a validly constituted firm under the provisions of the opium act and was not entitled to registration. in that case, the opium contracts were in the name of m/s lal chand mohan ..... case, a licence for retail sale of country spirit had been obtained by one bihari lal jaiswal under the madhya pradesh excise rules, 1960. bihari lal jaiswal entered into a partnership with 10 other persons to conduct the business under the said licence. the ito rejected the .....

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