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Judgment Search Results Home > Cases Phrase: pepsu court of wards act 2008 bk Year: 1964

Sep 10 1964 (HC)

Commissioner of Income-tax, Punjab Vs. Tulsi Dass Jashan Lal KuthialA.

Court : Punjab and Haryana

Decided on : Sep-10-1964

Reported in : [1965]58ITR704(P& H)

..... fall under 'the levy, assessment and collection of income-tax'.however, on the appeal of the commissioner of income-tax, andhra pradesh, the supreme court took the contrary view and held that 'penalty imposed under a taxing statute upon a person in view of his dishonest or contumacious conduct was in ..... amount imposed in each case was appropriate.since the order of the appellate assistant commissioner was based on the decisions of three high courts, including this court, at the time when it was made, and the primary justifications of the references is the subsequent overruling of the basis of those decisions ..... j. - these are six connected income-tax references (nos. 34 to 39 of 1962) made to this court by the commissioner under the provisions of section 66(1) of the patiala income-tax act of 2001 bk. arising out of the assessment to income-tax of six different firms, messrs. tulsi dass jashan lal kuthiala ..... had issued a general notice by publication in the press and other prescribed manners as required by section 22(1) of the patiala income-tax act calling on all persons whose total income during the previous year exceeded the maximum amount which was not chargeable to income-tax to furnish returns ..... that for assessment years after the 1st april, 1950, income-tax was to be assessed in states like hyderabad and pepsu in accordance with the provisions of the indian income-tax act, but that assessments for the previous assessment years up to 1949-50 were to be covered by the provisions of .....

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Nov 05 1964 (HC)

Jagat Ram Hamir Chand Vs. Shanti Sarup

Court : Punjab and Haryana

Decided on : Nov-05-1964

Reported in : AIR1965P& H175

..... form the orders of the controller lie to an appellate authority. both the controller and appellate authority are persona designate and are not strictly courts as defined in the punjab courts act, vide pitman's shorthand acadamy v. m/s. b. lila ram and sons, 52 pun lr 1: (air 1950 ep ..... justice observed as follows:'.............but since there is this conflict between the decisions of the pepsu high court and the punjab high court, i feel that i should follow the rule of this court rather than that of another court'it was not disputed by the learned counsel for the parties that under the code ..... , ilr (1955) patiala 388--a decision by mehar singh, j. it is no doubt true that section 17 of the pepsu urban rent restriction ordinance (no. viii of 2006 bk) makes the provisions of the code of civil procedure with regard to the summoning and enforcing the attendance of parties and witnessed ..... statute. moreover, the expression 'due service' is used in a procedural statute (code of civil procedure) which according to their lordships of the supreme court in sangram singh's case, (s) air 1955 sc 425 is a statute embodying the rule of natural justice. see also in this connection the ..... their absence and that they should not be precluded from participating in them.'these authorities have been referred to with a purpose namely whether this court would be justified in drawing inspiration from the code of civil procedure while interpreting certain terms used in the proviso, which falls for our .....

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