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Judgment Search Results Home > Cases Phrase: the east punjab war awards act 1948 Page 1 of about 4,758 results (0.197 seconds)

Dec 31 1963 (HC)

Khushi Ram Behari Lal and Co. Vs. the Assessing Authority and anr.

Court : Punjab and Haryana

Reported in : [1964]15STC165(P& H)

..... the act accordingly.10. apart from this on a reference to the other provisions of the ..... , the east punjab general sales tax (second amendment) bill, 1954, has been proposed to amend ..... tax is leviable on inter-state transactions. therefore, the punjab state government are empowered to charge sales tax from non-resident dealers who deliver goods into the punjab for consumption in this state. in order to bring the definition of dealer, as defined in section 2(d) of the east punjab general sales tax act, 1948, in conformity with article 286(1)(a) of the constitution ..... act and the rules, it is obvious that a partnership firm can be a registered dealer and the omission of the .....

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Jan 08 2003 (SC)

Mange Ram Vs. Financial Commissioner and ors.

Court : Supreme Court of India

Reported in : AIR2003SC807; 2003(1)AWC667(SC); JT2003(1)SC135; 2003(1)SCALE66; (2003)2SCC1

..... the facts are that consolidation scheme in village sanoth was prepared and confirmed in the year 1975-76 under sections 19 and 20 of the east punjab holdings (consolidation and prevention of fragmentation) act, 1948 (hereinafter referred to as the 'act'). the respondents admittedly owned and possessed lands in the said village. the appellant claimed that his predecessor had trespassed on a portion of the ..... . on the other hand the submission made on behalf of the respondents that a mere trespasser could not be treated as an encumbrancer as envisaged in the scheme of the act has force. the word 'encumbrancer' has to be read in the sense of a legal encumbrance like a lease or a mortgage and a mere trespasser cannot be elevated to .....

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Jan 04 1963 (HC)

Bhikhan Bobla and ors. Vs. the Punjab State and ors.

Court : Punjab and Haryana

Reported in : AIR1963P& H255

..... -constitution period. the 'states' have been created by the constitution and the proviso does not refer to pre-constitution laws and, therefore, the proviso cannot refer to the parent act, east punjab act 50 of 1948, in which section 36 occurred in its unamended form.35. article 316 is not dependent upon article 31a and cannot be treated as illustrative of the rule laid down ..... the fundamental rights conferred by articles 14, 19 and 31 of the constitution. in this view of the matter.i would hold that any infirmity in section 36 of east punjab act 50 of 1948, by reason of taking away or by abridging the rights conferred under. articles 14, 19 or 31 is covered by proviso to article 31a, and on this ground section ..... was inapplicable. it was urged that the proviso to clause (1) covered the case and the provisions of this article did not apply as the east punjab holdings (consolidation and prevention of fragmentation) act (50 of 1948) and punjab act 20 of 1953 which amended section 36 in the form in which it is at present did not receive the assent of the president. the original ..... intended to be disturbed,21. in a well considered judgment of a division bench in jiwan singh v. consolidation officer, 1962 (64) pun i,r 668, several provisions of east punjab act 50 of 1948 were subjected to detailed scrutiny with a view to construe its meaning. mahajan, j., felt that certain provisions, in particular sections 20, 21 and 24, were not happily worded .....

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Apr 10 1967 (SC)

Devi Das Gopal Krishnan and ors. Vs. State of Punjab and ors.

Court : Supreme Court of India

Reported in : AIR1967SC1895; [1967]3SCR557; [1967]20STC430(SC)

..... earlier section 5 which was not in existence. now under the east punjab general sales tax (second amendment) act, 1952 (act no. 19 of 1952) section 5 of the east punjab general sales tax act, 1948 was amended. section 2 of the said amending act says : 'in sub-section (1) of section 5 of the east punjab general sales tax act, 1948, after the word 'rates' the following words shall be ..... dealer a tax at such rates as the provincial government may by notification direct. east punjab general sales tax (second amendment) act, 1952(act no. 19 of 1952). section 2. amendment of section 5 of punjab act 46 of 1948 : in sub-section (1) of section 5 of the east punjab general sales tax act, 1948, after the word 'rates' the following words shall be inserted and shall be ..... batch of appeals relating to tax on purchase of oilseeds, raised before use the following points which are common to other appeals : (1) section 5 of the east punjab general sales tax, act, 1948, was held to be void on the ground that it conferred essentially legislative power on the provincial government and, therefore, the said section was still-born and that, ..... amended is valid. 35. the next argument is that section 2(ff) inserted in the punjab general sales tax act, 1948, by the east punjab general sales tax(amendment) act, 1958 (act no. 7 of 1958) and amended by amending act 13 of 1959 is void. the said clause (ff) as amended by act 13 of 1959 reads : ''purchase', with all its grammatical or cognate expressions, means .....

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Aug 22 1967 (SC)

The Punjab State, Chandigarh Vs. Sansari Mal Puran Chand

Court : Supreme Court of India

Reported in : AIR1968SC331; [1968]1SCR336; [1968]21STC91(SC)

..... of tax would be subject to the salutary check of art. 286(3). in our opinion, the amended s. 5 inserted in east punjab act no. 46 of 1948 by east punjab act no. 19 of 1952 authorising the fixation of the rate of tax leviable on the taxable turnover was a law authorising the imposition of ..... -56, 1956-57 and 1957-58 ?' this question involves consideration of the validity of s. 5 and other sections of the east punjab act no. 46 of 1948, s. 5 as amended by east punjab act no. 19 of 1952 and the notifications issued under sections 5 and 6(2) as also the effect of art. 286(3 ..... . 3. to appreciate the points in controversy, it is necessary to refer to the course of legislation. the east punjab general sales tax act (east punjab act no. 46 of 1948) was enacted on november 15, 1948. section 4 of the act provided for the incidence of taxation and declared that the classes of dealers specified in sub-ss. (1), (2 ..... decisions : (1) was s. 5 of the east punjab act no. 46 of 1948 as originally passed in 1948, invalid (2) if so, did the invalidity of s. 5 invalidate the other provisions of the act (3) is s. 5 of the east punjab act no. 46 of 1948 as amended by east punjab act no. 19 of 1962 invalid (4) was the ..... are not maintainable. there is no substance in this contention. the order of the financial commissioner was passed under s. 22(5) of east punjab act no. 46 of 1948. section 22(5) provides that the high court shall send to the financial commissioner a copy of its judgment in a sales tax .....

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Mar 16 1974 (HC)

H.B. Munshi, Commissioner of Sales Tax, Bombay and anr. Vs. the Orient ...

Court : Mumbai

Reported in : [1974]34STC113(Bom)

..... the fact that the statute with which we are concerned is a taxing statute and contains provisions of different types altogether, then what was contained in the east punjab holdings (consolidation and prevention of fragmentation) act, 1948, which was dealt by the supreme court, the ratio of that decision would clearly be inapplicable to this case, where we are concerned with the ..... one reason. in the first place, the enactment with which the supreme court was concerned dealt with consolidation and prevention of fragmentation of holdings under the east punjab holdings (consolidation and prevention of fragmentation) act, 1948. the objects of the enactment were to pool together the entire lands held by different persons in a village and redistribute the same among them on ..... weighed with the supreme court in that case, the court took the view that the provisions of section 41(1) read with section 42 of the east punjab holdings (consolidation and prevention of fragmentation) act, 1948, should be so construed that an order passed by an officer appointed by the state government under section 41(1) should be deemed to be an ..... mr. chagla also relied, it must be observed that the case before the supreme court arose under the relevant provisions contained in the east punjab holdings (consolidation and prevention of fragmentation) act, 1948. one of the objects of the act was to pool together the entire lands held by different persons in a village and redistribute the same among them on a more .....

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Jan 10 1961 (HC)

Kishan Prasad and Co. Ltd. Vs. the Assessing Authority and anr.

Court : Punjab and Haryana

Reported in : [1961]12STC711(P& H)

..... on by the petitioners is not so clear cut that i should decide the present dispute in the interest of justice. the controversy raised should be determined under the punjab general sales tax act, 1948, in accordance with law. i, therefore, refrain from deciding the nature of the transactions carried on by the petitioning firms.14. the result is that both these petitions ..... , which in law do not amount to contracts of sale.12. for these reasons i am of the opinion that explanation (i) of section 2(h) of the punjab general sales tax act, 1948, is valid and constitutional.13. the learned counsel then argued that in the present case the nature of hire-purchase contracts is such as not to amount to 'sales ..... price, be deemed to be a sale.7. we are not concerned in the present case with the amendments made in this definition by the east punjab general sales tax (amendment) act, 1959, and the punjab general sales tax (amendment) act, 1960. the contention raised on behalf of the petitioning firms is that this explanation extends the scope of the expression 'sale of goods' and ..... orderbishan narain, j. 1. the assessing authority appointed and the east punjab general sales tax act, 1948, issued two separate notices on 8th february, 1960, to messrs kishan prasad & co , ltd., ambala, and to messrs rup chand & co., ambala, respectively under sections 11 and 14 of the said act, calling upon them to furnish returns for the period commencing on 1st april, 1956, and ending with .....

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Jul 10 2001 (HC)

Sidhartha Academy of General and Technical Education, Sidharthnagar, V ...

Court : Andhra Pradesh

Reported in : 2001(5)ALD29

..... giving a new life to it. in view of this factual position there were to questions before the supreme court. the first one was, whether section 5 of the east punjab general sales tax act, 1948 as it originally stood was void. second question was that, if the said section was void whether the amendment could give life to it. in the factual matrix ..... act, there shall be levied on the taxable turnover every year of a dealer a tax at such rates as the provincial government ..... statute. the matter is concluded by a constitutional bench judgment of supreme court reported in m/s. devi das v. state of punjab, : [1967]3scr557 . in this case the supreme court dealt with amendment carried to section 5 of east punjab general sales tax act, 1948 (act 46 of 1948). east punjab general sales tax act contained section 5 which read as under: -'5. subject to the provisions of this ..... may by notification direct.'this was the position of section 5 in the original act which was promulgated in the year 1948. in 1952 amendment was effected in section 5 in following terms:'in sub-section (1) of section 5 of the east punjab general sales tax act, 1948, after the word 'rates' the following words shall be inserted and shall be deemed always .....

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Apr 16 1979 (HC)

Sukhdarshan Singh Vs. State of Punjab and ors.

Court : Punjab and Haryana

Reported in : AIR1980P& H94

..... case (supra), where the supreme court held as follows:--'where the state government has, under s. 41(1) of the east punjab holdings (consolidation and prevention of fragmentation) act, 1948, delegated its power gives under s. 21(4) to hear appeals to an officer, an order passed by such officer ..... (4) of s. 32-d are analogous to the provisions of ss. 21(4) and 42 of the east punjab holdings (consolidation and prevention at fragmentation) act, 1948 (hereinafter. referred to as the consolidation act), and, therefore, the judgment of the supreme court in harbhajan singh v. karam singh, air 1966 sc 641 ..... m exercise of the powers conferred by sub-section (3) of s. 32-d of the pepsu tenancy end agricultural lands act, 1955 (act no. 13 of 1955), the governor of punjab is pleased to authorise:-- (i) the commissioners of patiata, ambala and jullundur divisions, and (2) the additional commissioner, ..... in exercise of the powers conferred by sub sec (3) of s.32-d of the pepsu tenancy and agricultural lands act, 1955 (act no: 13 of 1955), the governor of punjab is pleased to authorise the commissioner, patiala division, for the purposes of that sub-section.' 'revenue department the 23rd ..... rejected the appeal finding no merit therein. against that order of the commissioner, the petitioner filed a revision before the financial commissioner punjab under section 32d(4) of the act. the financial commissioner vide order dated jan. 5, 1978, annexure p-3, dismissed the revision holding that no revision was .....

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Mar 28 1972 (HC)

East India Cotton Manufacturing Company Private Limited Vs. the Assess ...

Court : Punjab and Haryana

Reported in : [1973]30STC489(P& H)

..... quashing the assessment order. it was held that the petition was wholly misconceived and the proper course for it was to pursue the remedy given to it by the east punjab general sales tax act, 1948, by way of appeal and, if possible, revision and/or reference to the high court. dua, j., speaking for the division bench, however, observed :articles used ..... section 7 of the central sales tax act, 1956 (hereinafter referred to as 'the act'). its business, as mentioned in this certificate, is: 'textile manufacturing, sale, purchase, wholesale ..... process of buying and arranging the bristles did not amount to 'manufacture' of the goods within explanation ii(ii) to section 2(h) of the u. p. sales tax act, 1948, and consequently, the bristles were not taxable. their lordships approved the observations of the high court that 'it is not possible to say that the assessee manufactures pig bristles ..... ranjit singh sarkaria, j.1. appellant is a company registered under the companies act, 1956, having its registered office at calcutta and a factory at f'aridabad (haryana state) for the manufacture and processing .of textiles. it is a registered dealer under the punjab general sales tax act, 1948. it also obtained on 1st july, 1957, a certificate of registration (annexure a) under .....

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