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Judgment Search Results Home > Cases Phrase: indian partnership act Court: punjab and haryana Year: 2003 Page 1 of about 16 results (0.037 seconds)

Nov 21 2003 (HC)

Kooner's Poultry Farm Vs. Ram Niwas Sham Lal and Ors.

Court : Punjab and Haryana

Decided on : Nov-21-2003

Reported in : (2004)138PLR668

..... of 12% per annum from the date of decree till the realisation of the entire amount.2. briefly stated, the facts are that the appellant firm was a registered partnership firm under the indian partnership act and kartar singh and iqbal singh were its partners. it had been dealing in poultry feed. on 22.8.1989, the respondents (defendants) purchased poultry feed from the ..... for the parties, civil judge (junior division), moga, vide judgment dated 8,9,1997, decreed the suit by holding under issue no.l that the appellant firm is a registered partnership firm and the suit had been filed through kartar singh, a registered partner, under issue nos.2, 3 and 4, it was held that the respondents' (defendants) version was not ..... lal had filed a suit against butter rice. mill other allegations were denied.3. with these pleadings, the following issues were framed;' 1. whether the plaintiff firm is a registered partnership firm and the present suit has been filed through registered partner? opp2. whether the plaintiff is entitled to recover any interest from the defendants if so, at what rate and ..... (defendants) contested the suit and filed written statement taking preliminary objection that m/s ram niwas sham lai was a partnership firm having ram niwas, sham lal and panni devi as partners and further butter rice mill was also a partnership firm having kartar singh, iqbal singh and bhagwant singh as partners to the extent of one half share and ram narain .....

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Feb 11 2003 (HC)

Smt. Shakti Bhakoo Wife of Sh. Ashok Kumar Bhakoo Vs. Varun Khamka Son ...

Court : Punjab and Haryana

Decided on : Feb-11-2003

Reported in : III(2003)BC24

..... petitioner-accused in the business of the accused firm. form-'a' issued by the registrar of firms under rule 5 framed under section 59 of the indian partnership act, 1932, annexed with the reply filed on behalf of the respondent further shows that from 1.4.1998 onwards smt. shakti bhakoo had been recorded as ..... the co-accused of the petitioner to create debt or liability so as to attract the provisions of section 138 of the act. in support of the stand taken, copy of partnership deed dated 14.1998 has been placed on record.6. opposing the petitioner's stand it was urged by the counsel ..... case. definite allegations had been made by the complainant in para 2 of the complaint that accused anoop bhakoo and smt. shakti bhakoo have been running partnership concern, namely, m/s sutlej knitwear and are responsible for the business and conduct of the accused firm. it is also stated by him that ..... dated 17.7.2000 have been sought on behalf of the petitioner primarily on the ground that the petitioner is only a sleeping partner in the partnership concern and was not actively engaged with the activities and business of the said firm and for that reason she could not be prosecuted in the ..... enterprises, bazar kharadian, ludhiana. annop bhakoo and his wife smt. shakti bhakoo arrayed as accused nos. 2 and 3 in the complaint had been running a partnership business under the name and style of m/s sutlej knitwear having their office at 228-a, industrial area 'a', ludhiana, arrayed as accused no. 1 .....

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May 23 2003 (HC)

Paras Industries Vs. Paras Special Machine Co.

Court : Punjab and Haryana

Decided on : May-23-2003

Reported in : (2003)135PLR618; 2004(28)PTC124(P& H)

..... of his proprietary concern. it has been observed by the supreme court as under:-'a partnership firm differs from a proprietary concern owned by an individual a partnership is governed by the provisions of the indian partnership act, 1932. though a partnership is not a juristic person but order 30 rule 1 cpc enables the partners of ..... a partnership firm to sue or to be sue in the name of the firm. a proprietary ..... & co. and ors., (2000)5 supreme court 694, it has been held :-'the high court has relied on section 25 of the partnership act, 1932 for the purpose of the firm. section 25 provides that every partner is liable, jointly with all the other partners and also severally for all ..... of the defendant-firm is one of the partners of m/s akal mechanical works. it is well-established and settled principle of law that a partnership firm is nothing but a compendious name of the partners. once m/s akal mechanical works has initiated proceedings for rectification of the trade mark, ..... and hence a person for the limited purpose of assessing under the sales tax act. it was, therefore, held by a three-judge bench in cst v. radhakrishan : (scc p.253, para 7) [a] firm in a partnership and a hindu undivided family are recognised as legal entities and as such proceedings .....

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Nov 20 2003 (HC)

Somatia Devi Vs. Shiv Dayal Daulat Ram of Jaitu and anr.

Court : Punjab and Haryana

Decided on : Nov-20-2003

Reported in : (2004)136PLR818

..... competent to represent respondent no. 1.3. on the pleadings of the parties, rent controller, faridkot framed the following issues:'1. whether the applicant is a firm registered under the indian partnership act and the application of mohinder partap is competent? opa2. whether the house in dispute was rented out by the applicant to durga devi respondent no. 1 and relationship of landlord ..... petitioner and respondent no. 2. smt. durga devi from the demised premises (room).2. respondent no. 1 filed an application under section 13 of the east punjab urban rent restriction act, 1949 for eviction of respondent no. 2 to whom the room was leased out, had not paid the rent at the rate of rs. 14/- per month since 21.3 .....

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Sep 03 2003 (HC)

Munjal Gases, Etc. and ors. Vs. Regional Manager, State Bank of India ...

Court : Punjab and Haryana

Decided on : Sep-03-2003

Reported in : 2004(1)CTLJ570(P& H); (2004)136PLR844

..... but was dismissed in appeal.2. the plaintiffs have filed a suit for declaration to the effect that plaintiff no. 1 is a registered firm under the indian partnership act and is manufacturer of oxygen gas. plaintiffs no. 2 to 5 are the distributors since 1942 of gas manufactured by plaintiff no. 1. the plaintiffs ..... nemo dat quod non babet' i.e. no man can give a better title than he himself possess has an exception in section 178 of the indian contract act, which has been developed for the protection of commercial transitions. it was so held:'as a corollary of this fundamental rule, no one can pledge ..... defendant no. 1.18. in shara din and anr. v. gokal chand (supra), the court has interpreted 'possession' appearing in section 178 of the indian contract act, 1872 as juridical possession as distinguished from mere physical possession or bare custody. it has been held that a servant or a relation entrusted by the owner ..... authority to pledge.explanation.- in this section, the expressions 'mercantile agent' and 'documents of title' shall have the meanings assigned to them in the indian sale of goods act, 1930 (3 of 1930).12. a perusal of the record shows that it is a categorical stand of the plaintiffs that defendants no. 1 has ..... has purchased goods from the plaintiff and thus, he has right to pledge the goods in terms of section 178 of the indian contract act, 1872. it. is further contended that any defect in the title of the defendant would not make the pledge illegal since the bank has .....

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Mar 26 2003 (HC)

Gheru Lal Bal Chand and ors. Vs. Income-tax Officer

Court : Punjab and Haryana

Decided on : Mar-26-2003

Reported in : [2003]264ITR355(P& H)

adarsh kumar goel, j.1. the respondent filed a complaint under section 276c/ 277 of the income-tax act, 1961 (for short, 'the act'), read with section 109 of the indian penal code, alleging that the petitioners-accused, i.e., petitioner no. 1, partnership firm, and petitioners nos. 2 to 6, partners of the said firm, were guilty of maintaining duplicate set of books of ..... against them nor is it shown that they are in charge or responsible for the conduct of the business of the firm within the meaning of section 278b of the act, which provides for vicarious liability of persons in charge or responsible to the company for conduct of its business, where an offence has been committed by a company (which expression ..... .5. the first contention raised on behalf of the petitioner that since the order of assessment has been set aside, the offence of tax evasion under section 276c of the act could not be tried cannot be accepted. the said offence is independent of the assessment proceedings and there is no legal bar to the trial being conducted for such an .....

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May 20 2003 (HC)

Balwant Rai Tayal Vs. Subhash Oil Company and anr.

Court : Punjab and Haryana

Decided on : May-20-2003

Reported in : (2003)135PLR152

..... of the code:c) that sub-clause (o) of clause 15 of the agreement of dealership with indian oil corporation ltd. prohibits any change in the nature or constitution of the partnership firm without previous consent in writing of the company during the currency of the agreement. the learned ..... whom it is sought to make liable. 4. right of suit on death of partner.(1) notwithstanding anything contained in section 45 of the indian contract act, 1872 (9 of 1872), where two or more persons may sue or be sued in the name of a firm under the foregoing ..... the landlord-petitioner, namely, balwant rai tayal filed an ejectment petition under section 13 of the act against the tenant-respondent, namely, m/s subhash oil company. the tenant company has been a partnership concern having three partners, namely sarvshri virender kumar tayal son of balwant rai tayal i.e ..... is well known that such a fraudulent design and procedure would vitiate everything. chief justice edward coke of england long ago observed 'fraud avoids all judicial acts, ecclesiastical or temporal'. echoing and citing the opinion of chief justice expressed three centuries ago, the supreme court in s.p. chengalvaraya naidu (dead) ..... cannot be considered as improperly instituted; ande) that the appellate authority is not vested with the power of remand under section 15 of the act, criticising the reasoning adopted by the appellate authority, the learned counsel has submitted that the appellate authority proceeded on the assumption that the .....

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Apr 01 2003 (HC)

income-tax Officer Vs. Janta Trading Co. and anr.

Court : Punjab and Haryana

Decided on : Apr-01-2003

Reported in : (2003)184CTR(P& H)174; [2003]263ITR24(P& H)

..... , the income-tax officer, rohtak, filed a complaint under section 276c/277 of the income-tax act read with section 465/467/471 of the indian penal code, against janta trading company and vinod kumar jain and others on the allegations that janta trading co., was a partnership firm while the other three accused, namely, vinod kumar jain, kala wati jain and ravi ..... hearing learned counsel for the parties, the learned magistrate charged janta trading co. and vinod kumar jain under sections 276c and 277 of the income-tax act and under section 465/467/471 of the indian penal code, vide order dated march 13, 1989, to which they pleaded not guilty and claimed trial. however, the remaining accused were discharged.10. aggrieved by ..... march 13, 1989, passed by the judicial magistrate first class, rohtak, vide which the respondents were summoned under section 276c/277 of the income-tax act, 1961, read with section 465/467/471 of the indian penal code, was accepted and the impugned order was set aside and further the respondents were discharged.2. briefly stated, the facts are that on march ..... kanta jain, were its partners and they were carrying on the business of sale and purchase of cement. it was further alleged that on december 14, 1982, a survey under section 133a of the income-tax act was carried out at the .....

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Aug 06 2003 (HC)

Hardayal Singh Vs. Ito

Court : Punjab and Haryana

Decided on : Aug-06-2003

Reported in : [2004]136TAXMAN187(Punj& Har)

..... officer filed a complaint for the offence under section 277 of the income tax act, read with section 34 of the indian penal code against the accused-petitioners and others. it was alleged that m/s. vishkarma motors, accused no. 1, was a partnership concern of which accused nos. 2 to 4, namely, hardayal singh, rakha ..... accused had furnished fresh income tax return for the assessment year. 1973-74 even subsequently and on that basis the accused could be prosecuted tinder the amended act, in my opinion, is misconceived. copy of the criminal complaint filed by the income tax officer is available on the record as annexure p-1. ..... he had exercised all due diligence to prevent the commission of such offence.(2) notwithstanding anything contained in sub-section (1), where an offence under this act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any ..... , the income tax officer passed fresh order of assessment dated 19-3-1984 and a penalty notice under section 271(1)(c) of the income tax act for concealment of income was also issued. it was alleged that the accused had knowingly made wrong verification on the income tax return, declaring the income at ..... -3, passed by the additional sessions judge and quash the criminal complaint copy annexure p-1 under section 277 of the income tax act, read with section 34 ipc and all subsequent proceedings taken thereon against the accused-petitioners.petition allowed. .....

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Aug 06 2003 (HC)

Hardayal Singh Vs. Income Tax Officer

Court : Punjab and Haryana

Decided on : Aug-06-2003

Reported in : (2004)188CTR(P& H)583; [2004]268ITR385(P& H)

..... that the ito filed a complaint for the offence under section 277 of the it act r/w section 34 of the indian penal code against the accused-petitioner and others. it was alleged that m/s vishkarma motors, accused no. 1, was a partnership concern of which accused nos. 2 to 4, namely, hardayal singh, rakha singh ..... it would be clear that accused-petitioner, hardayal singh, could not be prosecuted for having committed the offence on 18th july, 1973, inasmuch as section 278b of the it act was introduced only w.e.f. 1st oct., 1975, whereas the offence was allegedly committed prior thereto, i.e., on 18th july, 1973. the submission of ..... he had exercised all due diligence to prevent the commission of such offence.(2) notwithstanding anything contained in sub-section (1), where an offence under this act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any ..... hearing the assessee. thereafter, the ito passed fresh order of assessment dt. 19th march, 1984, and a penalty notice under section 271(1)(c) of the it act for concealment of income was also issued. it was alleged that the accused had knowingly made wrong verification on the it return, declaring the income at a lower ..... ., 1990, annex. p-3, passed by the addl. sessions judge and quash the criminal complaint, copy annex. p-1, under section 277 of the it act r/w section 34 ipc, and all subsequent proceedings taken thereon against the accused-petitioner. .....

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