Court : Himachal Pradesh
..... and we see no justification to interfere with the decision of the division bench of the punjab and haryana high court which, in our view, took a pragmatic approach in fixing the market value of the lands forming the subject-matter of the ..... same is maintained by the revenue authorities for the purposes of complying with the provisions of the indian stamp act. further mauza pateog is sufficiently big, comprising fully developed, commercial, non-agricultural and agricultural rural and urban areas. hence, the sale deeds on the basis of which one year average report has been ..... the market value of the acquired lands was fixed at a uniform rate of rs.40,000 per acre. the division bench of the punjab and haryana high court discarded the belting method of valuation having regard to the local circumstances and features and no cogent ground has been made out ..... and had great deal of potentiality for development of the locality as apart from having houses and factories was also close to guru nanak dev university. appreciating the material on record, the court held as under:15. we have carefully considered the submissions made on behalf of the respective parties ..... . shaik azam saheb and ors. : (2009) 4 scc 395, where 25 acres land was acquired for the purposes of establishing a post graduation centre of university, the apex court, after noticing the position in a.s. krishna and co.(p) ltd. v. land acquisition officer (1992) 1 scc 141, where .....Tag this Judgment!
Court : Punjab and Haryana
..... that the gram panchayat is a local authority in terms of section 2(xxix) of the haryana panchayati raj act, 1994. therefore, any land whether used for agricultural or non-agricultural purposes belonging to any local authority falls within the scope of the public premises act. learned counsel for the petitioner relies upon a division bench judgment of this court in rajdev ..... ffor consideration. before this court, learned counsel for the gram panchayat has vehemently argued that jumla mustarka malkan land vest in panchayat consequent to amendment in the punjab village common lands (regulation) act, 1961 vide haryana act no.9 of 1991. since the land vests with a panchayat, therefore, the petitioner has rightly invoked the jurisdiction of the public premises ..... , or on behalf of, the state government, or requisitioned by the competent authority under the punjab requisitioning and acquistion of immovable property act, 1953, and includes any premises belonging to any local authority or district soldier, sailors and airmen s board or any university established by law or any corporation or board owned or controlled by the state government. . ..... we find that roshan s case (supra).was a case of a lessee, who over-stayed on the land leased to him. in the said case, the proceedings were initiated against the unauthorized occupant under the punjab village common lands (regulation) act, 1961 .....Tag this Judgment!
Court : Allahabad
Reported in : 2005(4)AWC3563; 2005(3)ESC2209
..... and ors., : air1999sc152 ; shashikant singh v. tarkeshwar singh, : 2002crilj2806 ; balwant singh and ors. v. anand kumar sharma and ors., : 1scr653 ; bhavnagar university v. palitana sugar mills pvt. ltd. and ors., : air2003sc511 ; and chandrika prasad yadav v. state of bihar and ors., : air2004sc2036 ).75. in rubber house ..... insurance corporation, : (1971)iillj647sc ; state of mysore and ors. v. v.k. kangan and ors., : 1scr369 ; govind lal chaggan lal patel v. the agriculture produce market committee and ors., : 1scr451 ; dalchand v. municipal corporation, bhopal and anr,, : 1983crilj448 ; ganesh prasad sah kesari and anr. v. lakshmi narayan gupta ..... jurisdiction, (vide calcutta gas company (proprietary) ltd. v. state of west bengal and ors., : air1962sc1044 ; mani subrat jain etc. etc. v. state of haryana and ors., : 2scr361 ; state of kerala v. a. lakshmikutty and ors., : 1scr136 ; rani laxmibai kshetriya gramin bank v. chand behari kapoor ..... v. state of rajasthan and ors., ).86. the hon'ble apex court examined the provisions of the punjab municipal act, 1911, providing for the procedure of removal of the president of the municipal council on similar grounds in tarlochan dev sharma v. ..... to explain, the said material cannot be relied upon. (vide executive committee of u.p. state warehousing corporation v. chandra kiran tyagi, : (1970)illj32sc and state of assam and anr. v. mahendra kumar das and ors., : 1scr87 ).113. inquiry officer is not entitled to .....Tag this Judgment!
Court : Delhi
Reported in : AIR1986Delhi357; ILR1984Delhi694
..... star paper mills ltd. 1981 all l. j. 121 has taken the view that the act has no extra-territorial applicability. on the other hand, the punjab and haryana high court in jaipur udyog ltd. vs. the punjab university and another 1980 p.l.r. 597(2) has held to the contrary. the learned ..... prayed that the suits should be dismissed. the matters came before goyal j. it was argued before him that following the decision in the punjab university the suits were rightly stayed by the trial judge. goyal j. did not accept this contention. he held that the suits were liable ..... to stay in the state of rajasthan, he can claim' the protection of the haryana act. we do not know of any such rule of law. we know that ..... indebtedness act applies goes ..... act has any extra territorial scope on its own terms. we find none. on a careful reading of the act it is plain to us that the rajasthan act will apply only to the relief undertakings which are situate within the state. (18) mittal j. .illustrated his view point by an example. he said that if a haryana farmer to whom the haryana relief of agricultural .....Tag this Judgment!
Court : Chennai
Reported in : 103ITR366(Mad)
..... of land had been sold to different persons on the basis of yardage, would not be sufficient to change their character as agricultural lands. the punjab and haryana high court went again into the question of the assessability to wealth-tax of agricultural lands which had been requisitioned and used as parade ground by the police authorities in avtar singh rangwala v. commissioner of ..... area is not by itself determinative of its character.' 25. the patna high court had occasion to go into this question in syed rafiqur rahman v. commissioner of wealth-tax : 75itr318(patna) . the land in that case was situated in the city of patna. the court upheld the assessment to wealth-tax and ultimately proceeded on the basis that it ..... .27. on a consideration of all these authorities we do not think it possible to evolve any precise test or universal formula for the purpose of finding out whether any land is agricultural land or not. the decision of this court in sarojini devi v. sri kristna, which was noticed by the supreme court in commissioner of income-tax v. raja benoy ..... the details of valuation.3. the assessee appealed against the assessments and took before the appellate assistant commissioner a ground claiming exemption under section 2(e) of the wealth-tax act. during the pendency of the appeal, the wealth-tax officer submitted a note to the appellate assistant commissioner saying that, since 1947, velacheri had been included within the city limits .....Tag this Judgment!
Court : Allahabad
Reported in : 46STC112(All)
..... level leather officer, punjab khadi and village industries board, chandigarh, raw bone is as good a fertiliser as bone-meal and there is no difference in the properties of raw bones and crushed bones. sri k.v. raman, head of the department of soil science college of agriculture, u.p. agricultural university, pantnagar, has ..... of it is totally banned. it is used as a fertiliser .both by itself and also in fertiliser mixtures.6. in standard cyclopedia of modern agriculture, volume ii (page 185), a distinction has been drawn between bone-meals and bone-dusts, and bone-dusts are described as coarse particles which ..... in my opinion, the information contained in the report of the directorate of marketing and inspection, ministry of food and agriculture, government of india, and standard cyclopedia of modern agriculture is more creditworthy and bone-meal and not crushed bones can be treated as fertilisers.10. it has been also submitted ..... tax. by a subsequent notification no. st-1805/x-900(71)/69 dated 10th march, 1970, with effect from 1st march, 1970, the sale of chemical fertilisers was also exempt from payment of tax under the act.4. according to the learned counsel for the assessee, the term 'fertiliser' is of a ..... out the true meaning of entries mentioned in a sales tax act what is relevant is not the dictionary meaning but how those entries are understood in common parlance, specially in commercial circle, vide ganesh trading company v. state of haryana a.i.r. 1974 s.c. 1362. thus, the .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1991)39ITD406(Delhi)
..... available, it is not permissible to the revenue to rely upon that decision, it was pleaded.in any case, shri sapra contended, there could be no universal formula for estimating the expenditure for carrying agricultural operations.according to shri sapra the percentage of expenditure vis-a-vis the income would depend on various factors. as such addition is claimed to be unwarranted ..... another shareholder it would not be permissible to the assessing officer to take a different view in the case of another shareholder. shri sapra relied upon the decision of the punjab and haryana high court in the case of jaswant rai v. cwt  107 itr 477 in support of the contention that in the case of shri k.l. batra, the ..... . in the case of k.j.joseph (supra) the hon'ble kerala high court has held as under: held, that section 4 of the it act read with section 10(1) shows that agricultural income is excluded from charge of income-tax. wherever any income is excluded from chargeability to tax, the exclusion operates in the computation of the total income for the ..... absence of any positive evidence that expenditure has been incurred. the deemed provisions of treating the investment expenditure as out of undisclosed sources would not operate. under the income-tax act if assessee is found to have invested money for the source of which no satisfactory explanation is furnished, the assessing officer is empowered to treat the investment as income from .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : AIR1996P& H215; (1996)113PLR230
..... 37: (air 1994 sc 1304); mahesh chandra v. regional manager u. p. financial corporation, air 1993 sc 935; dr. s. m. ilyas v. indian council of agricultural research, air 1993 sc 384; p. r. rajagopalan v. southern structural ltd., (1992) 7 serv lr 168 (mad); tekraj vasandi alias k. l. basandhi v. ..... (air 1992 sc 76) and housing board, haryana v. housing board employees union, (1995) 8 jt (sc) 37 : (1995 air scw 4291), as also two decisions of this court in pritam singh v. state, air 1982 punj & har 228 (fb) and in gurpreet. singh v. punjab university, air 1983 punj & har 70 (fb) and ..... research centre, (1995) 4 jt (sc) 366: (air 199.5 sc 1811) and held that the haryana' state council for child welfare which is a society registered under the societies registration act and which has been created for implementing the social obligation of the state incorporated in part iv of the ..... save the environment. it would, therefore, be proper to direct the government to first examine the requirements of the provisions contained in the aforesaid acts and incorporate appropriate provisions in the notification dated 24-11-1992 before allotment of plots is made.27. before concluding, i shall deal with another ..... for industrial development the government places it at the disposal of the corporation for the purpose of allotment etc. goes to show that the corporation acts nothing but as an agency of the government. holding of entire share capital by the government and its deep and pervasive control, direct and .....Tag this Judgment!
Court : Delhi
..... ocis cannot be denied the right to represent india in international sports events. reliance is placed on the judgment of the punjab and haryana high court in the sorab singh gill case. although the challenge to the said decision by the myas is pending consideration by the supreme court, counsel for the petitioners ..... in india; andc) parity with non-resident indians in respect of all facilities available to them in economic, financial and educational fields except in matters relating to the acquisition of agricultural or plantation properties. (emphasis supplied)27. it was urged that the words educational fields' would include participation in international sports events and therefore on the strength of the above notification ..... education in india. he was at the relevant time studying in the third year of the five-year law course at the punjab university. the petitioner's father was serving as the director general of police in the state of punjab. sorab singh gill was granted oci status by the government of india on 9th april 2007. he represented india in the ..... event? this is the question that arises for consideration in these two petitions, which also involve inter alia the interpretation of sections 7a(1) and 7b of the citizenship act, 1955 ( the act'). the petitioners challenge the policy of the government of india in the ministry of youth affairs and sports (myas), respondent no.3, as evidenced by its impugned communication .....Tag this Judgment!
Court : Punjab and Haryana
..... . the land of the petitioner was agricultural and chahi in nature. on 21.1.2011, notification, annexure p.1 under section 4 of the act was issued for acquiring land of the petitioner alongwith other lands for public purpose, namely, for development and utilization of land for national defence university. on 16.2.2011, annexure p ..... 2005) 7 scc 627.kamal trading private limited v. state of west bengal and others, (2012) 2 scc 2.and raghbir singh sehrawat v. state of haryana and others, (2012) 1 cwp no.14064 o 3. scc 79.in support of the submissions. it was also urged that there was substantial land near the ..... in violation of the letter dated 5.3.1982, annexure p.6 issued by the government of india and the instructions issued by the government of haryana, annexures p.7 and p.8. aggrieved by the action of the government in acquiring the land of the petitioner, it is before this court ..... gurmeet singh sandhawalia present:- mr. sanjay vij, advocate for the petitioner. ms. palika monga, dag, haryana. ajay kumar mittal,j.1. challenge in this petition filed under articles 226/227 of the constitution of india is to the notifications dated 21.1.2011 and ..... cwp no.14064 o 1. in the high court of punjab and haryana at chandigarh cwp no.14064 of 2012(o&m) date of decision:06. 05.2013 m/s n.c.j.estate solutions pvt. limited -----petitioner vs. state of haryana and others ----respondents coram:- hon ble mr. justice ajay kumar mittal hon'ble mr. justice .....Tag this Judgment!