Court : Allahabad
Reported in : AIR1951All119
..... section 13 not to exist.15. in the whole of his lengthy judgment no other anomaly is pointed out which would result from giving the word 'and' its natural meaning. the learned judicial commissioner was, however, greatly impressed by the fact that, when the punjab laws act of 1872 was amended by act xii  of 1878 (wrongly printed in the judgment as 1868) the whole of section 13, oudh ..... laws act, was incorporated as section 16 but the word 'and' was replaced by the word 'or'. he considered that this was an indication that the word 'and' in the oudh laws act had been used in the same sense as 'or' in the punjab act. this result does not follow: (1 ..... the experiment of replacing the word 'or' for the word 'and' was not persisted in the punjab and there is no reason to be influenced by the use of that particular word in the punjab laws act.17. with all respect to the eminent judge who decided that case, i regret that it is not possible for me to accept the interpretation of clause (d) and ..... , however, provides an exception. giving the language used by the legislature its prima facie meaning three conditions require to be fulfilled before the exception comes into operation. these conditions are : (1) it must be shown that the amount entered in the decree was not really due on the footing of the mortgage : (2) it must be shown that the amount was .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : AIR1963P& H133
..... money into court. the earliest reported case on the point is a division bench judgment of the punjab chief court reported as sher shah v. sher jang, 21 pun re 1889. section 18 of the punjab laws act, 1872, as amended by act xii of 1878, was substantially in the same terms as rule 14 of order xx. payment in a pre ..... filed by the parties in court, the requirements of the section quoted above have been substantially complied with. a 'payment' in a legal sense, means no more than the satisfaction of an obligation, and when the vendees certified in court that the obligation on the part of the decree-holder to pay them ..... behalf of the vendees, it is obvious that the court would have recorded his statement and thus certified the payment.in any case, i feel that in the present case, there is no doubt about the payment of rs. 90/- having been made on the 11th of march, 1960, and this payment, in the circumstances ..... of march, 1960, and in his statement on path.11. in view of all this, i feel that the finding ot the courts below that there has been substantial compliance with the decree, is sound and there is no force in this appeal and the same is dismissed, in the peculiar circumstances of this case, ..... of this case, should be treated as substantial compliance with the decree.10. with regard to the question of certification, sub-rule (1) of rule 2 of .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : AIR1975P& H292
..... notwithstanding anything to the contrary contained in section 5. punjab laws act, 1872, no person shall contest any alienation of non-ancestral immovable property ............ on the ground thatsuch alienation ............ is contrary tocustom.'3. by section 3 of the puniab customs (power to contest) amendment act (12 of 1973) (hereinafter referred to as the amending act), in section 7 of the principal act for the words 'non-ancestral immovable property' have ..... the state of punjab under rule 1 of order 27-a of the code of civil procedure. mr. puri wants me to hold that the amending act is ultra vires article 254 of the constitution as the principal act is an 'existing law' within the meaning of article 366(10), and the relevant provisions of ..... it is found to be without merit.4. after hearing counsel for the parties on the question of the constitutionality of the amending act. i have not been able to persuade myself to hold in favour of mr. puri, and i have, therefore,not considered it necessary to give notice of the issue raised bv mr. puri to the advocate-general for ..... real brothers. certain alienations of ancestral agricultural land by bachittar singh made in 1955 were called in question in september. 1962, by karnail singh and jarnail singh plaintiff-respondents nos. 1 and 2 who are the sons of khazan singh, on the usual ground that the same were without legal necessity and contrary to the acricultural custom governing the parties. .....Tag this Judgment!
Court : Delhi
Reported in : ILR1970Delhi244
..... become applicable to delhi unless they are specifically made so applicable. section 176-a was inserted in the said act by the punjab act no. 12 of the 1950. the petitioners have nto shown that this amendment act was ever applied to delhi. section 176-a was not, thereforee, law in delhi. even if it had applied, the respondent have stated that mohan singh place was nto built ..... legal possession of the shops. further, the contract with the petitioners was itself inchoate. it had to be concluded by the execution of the license deeds section 47(1) of the punjab municipal act, 1911 also requires that the contract with the respondent had to be made in writing and must be signed by two members of whom the president or vice-president ..... entitled to grant of leases on such conditions as the state government may specify under section 176-a of the punjab municipal act, 1911. (1) the petitioners were licensees in the old stalls on irwin road occupied by them. similarly the accommodation in the mohan singh place offered to the petitioners was also only ..... the petitioners are bound to accept them, if they want the shops to be allotted to them as licensees. (4) the question for decision may, thereforee, be formulated as below:- (1)whether the petitioners have a valid contractual right to the possession of the shops in the mohan sighn place, if so on what terms (2) alternatively, whether the petitioners are .....Tag this Judgment!
Court : Delhi
Reported in : 5(1969)DLT121
..... would have been valid if the statute had so provided at the time of enacting.'(10) the full bench of this court, thereforee, came to the conclusion that the punjab pre-emption (amendment) act of 1964 was nto retrospective in operation and, upon the language of section 15(2)(b) first came to the conclusion that a 'step son' was nto included in ..... learned judges came to the following conclusions:- (1)in the statute law of pre-emption there is no distinction made between abrtoher and a half-brtoher and a step brtoher is a brtoher nto having been excluded by the legislature from exorcising his right of pre-emption ; and (2) that the amendment introduced by the said punjab act of 1964 has made clear what may have ..... 15(2)(b) first and nto second. the dissent expressed by this court, as i understand it, is with respect to what the learned chief justice has been pleased to describe as the short question, qutoed above, as to the retrospectivity of the aforesaid amendment act. (12) since the law of pre-emption is nto founded on any equitable considerations, the court has to ascertain ..... the meaning of the statute. thereforee, i have to ascertain whether the appellant can be said to be the father's brtoher of jodha and bhauni .....Tag this Judgment!
Court : Punjab and Haryana
..... extend the reservation indefinitely. subject to above, we uphold the constitutional validity of the constitution (seventy-seventh amendment) act, 1995, the constitution (eighty-first amendment) act, 2000, the constitution (eighty-second amendment) act, 2000 and the constitution (eighty-fifth amendment) act, 2001. we have not examined the validity of individual enactments of appropriate states and that question will be ..... as enunciated in ajit singh janjua and others v. state of punjab and others, 1999(4) rsj211 sushama rani malik201408.12 14:55 i attest to the accuracy and integrity of this document review application-cw-no.249 of 2014 /2/ in civil writ petition no.7699 of 2013 3. the instant application seeking review of the ..... gone into in individual writ petition by the appropriate bench in accordance with law laid down by us in the present ..... case. reference is answered accordingly. . 6. the scope of the 85th amendment .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : 1985CriLJ1739
..... the amendment act defines the 'specified offences' as follows:(b) 'specified offences' means -i) offences falling under chapters viii and x of the indian penal code, i860 (central act no. 45 of 1860);ii) offences under the arms act, 1959 (central act no. 54 of 1959) punishable with imprisonment up to three years or with fine or with both;iii) offences under the punjab security of the state act, 1953 (punjab act no. 12 ..... ordinary accused with the result that the case of an ordinary accused is to be dealt with not taking into consideration the provisions of section 439a; but under the law before the impugned amendment.7. the learned advocate-general further submitted that granting of bail was always in the discretion of the court and an accused is not entitled to bail as ..... 120b has been made applicable) shall have to suffer the rigour of the provisions of the amendment act, in this manner, a conspirator would be in a worse position than the real offender;2) that the amendment is supposed to have been introduced keeping in view the law and order situation. but inclusion of a few offences only in section 439a, which generally have ..... to some extent, is not uniform. in the earlier report, emphasis was laid on the prevention nature of these security proceedings and on their vital impact on the maintenance of law and order and the recommendation was to the effect that the powers under all the three sections should be vested exclusively in executive magistrates.8.11. this matter was again .....Tag this Judgment!
Court : Karnataka
Reported in : AIR1970Kant259; AIR1970Mys259
..... manner provided in clause (2). 10. in exercise of the authority conferred by the constitution (sixth amendment) act, 1956, the parliament enacted on 21-12-1956 the act with a view to formulate principles (a) for determining when a sale or purchase of goods ..... examined by the taxation enquiry commission. the report of the commission led to the enactment of the constitution (sixth amendment) act, 1956. by that amendment entry 92-a was added in the union list in the seventh schedule to the constitution conferring power upon ..... 12-1956 and that the sales tax law in force at that time was the mysore sales tax act, 1948, which did not provide for making provisional assessment and hence respondent no. 1 had no jurisdiction to issue the impugned notice proposing to make provisional assessment to tax. luring the pendency of the writ petition, section 9, among others, of the act was amended ..... power to fix rates simpliciter. 8. in devidas gopal krishnan v. state of punjab, : 3scr557 it was held that since under section 5 of the punjab general sales tax act, 1948, as it originally stood, an uncontrolled power was conferred on the ..... provincial government to levy tax at such rates as the government might direct, the legislature practically effaced itself in the matter of fixation of rates and it did not give any guidance either under that section or under any oilier provisions of the act .....Tag this Judgment!
Court : Allahabad
Reported in : (2005)197CTR(All)221; 279ITR197(All)
..... have been concealed.'14. we find that the words 'in addition to any tax payable by him' in clause (iii) also exist after the amendment by taxation laws (amendment) act, 1975. in the amended clause (iii) further words 'sum which shall not be less than but which shall not exceed three times the amount of tax sought to ..... expln. 4 to section 271(1)(c) of the act by the taxation laws (amendment) act, 1975, w.e.f. 1st april, 1976, there is any change in the position of law with regard to levy of penalty in case no tax was payable and the income assessed was loss and the decision of the punjab & haryana high court in the ..... be levied where the assessed income is loss.12. it may be mentioned here that after the amendment in clause (iii) and expln. 4 to section 271(1)(c) by the finance act, 2002, there is no manner of doubt that the penalty is leviable even in the cases where no tax is payable and income is assessed at ..... addition of concealed income provisions of section 271(1)(c) were not attracted. likewise again the bombay bench in the case of mutual plastics v. ito ..... the parties at length and we are of the opinion that there is no infirmity in the order of the learned cit(a), bombay bench of the tribunal in the case of star galvanizers v. asstt. cit (1990) 38 ttj (bom) 12 held that where the assessee was assessed at a loss even often the .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : 11STC149(P& H)
..... made in the law. the east punjab general sales tax (amendment) act, 1959 (no. 13 of 1959) came into force on 19th of april, 1959. one of the objects of this act was to bring the law in conformity with the central sales tax act, 1956 and by sections 6 and 9 of the amending act, sections 5 and 12 of the principal act no. 46 of 1948 were amended. it was contended ..... cotton, namely, cotton waste, has been specifically excluded, but ginned and unginned cotton have been spoken of as one commodity. the punjab act no. 24 of 1959 in schedule c, clause (i), repeats the phraseology of the central sales tax act given above.15. the process of ginning, it was argued before us, is certainly not manufacture. parliament looked upon both ginned and ..... tax at two per cent. with effect from 1st of october, 1958. pursuant to the directions contained in annexure a above, respondent no. 1 served a notice on the petitioner under sections 11 and 14 of the punjab act for showing cause why in addition to the tax to be assessed, a penalty under section 11a should not be imposed upon him. ..... gazette (extraordinary), dated 27th of june, 1958, refers to 'cotton in its unmanufactured state, whether ginned or unginned.' schedule c attached to punjab act no. 24 of 1959 [the punjab general sales tax (second amendment) act] mentions against item no. 1' cotton, that is to say, all kinds of cotton (indigenous or imported) in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise, but .....Tag this Judgment!