Court : Punjab and Haryana
Reported in : (2005)195CTR(P& H)261; 276ITR135(P& H)
..... of bhatinda (punjab). the undertaking of the assessee was taken over by the punjab state electricity board (for short, 'the board') in january, 1982 under section 6(1) of the indian electricity act, 1910, as amended by the indian electricity (amendment) act, 1959 r/w sub-clause (1) of clause (9) of the bhatinda electric licence ..... ) was followed, was rightly held to be not taxable by the cit(a). his action, therefore, in this regard is confirmed.26. for substitution of value as on 1st jan., 1954, as well as for the purpose of computation of capital gains, since the undertaking as a whole has been sold out on which no depreciation as such has been allowed ..... , on the facts and circumstances of the case, the tribunal was right in law in accepting the contention of the assessee-company regarding substitution of value as on 1st jan., 1954, for purposes of computation of capital gains ?'2. the assessee is a limited company which was incorporated in the year 1943 for generation and supply of electricity in the town ..... the undertaking as a whole for computation of capital gains. the ito will, therefore, after granting an opportunity to the assessee to substitute its value as on 1st jan., 1954, recompute the capital gains.'5. shri rajesh bindal relied on the judgment of the supreme court in commonwealth trust ltd. v. cit : 228itr1(sc) and argued that the question .....Tag this Judgment!
Court : Chennai
Reported in : AIR1994Mad252; (1994)IMLJ260
..... the ranks in the indian civil service in the executive wing and by the high court judges in india rules, 1922 made it known that they enjoyed a status which was independent and unenviable. 4. the constitutional provision aforementioned has been followed by the high court judges (conditions of service) act, 1954, act 28 of 1954, which has since undergone several amendments. after defining the 'judge ..... that, in respect of facilities for medical treatment and accommodation in hospital -- (a) in the case of judges of the high court other than the delhi high court and the punjab and haryana high court, the rules and provisions as applicable to a cabinet minister of the state government in which the principal seat of the high court is situated, shall ..... the punjab and haryana high court, the rules and provisions as applicable to a union cabinet minister shall apply.' this proviso has come to stay as a part of the rules in the interest and in recognition of the status of the judges, who are extended some more and specific allowances by the 1986 amendment in the high court judges (constitions service) act, 1954 ..... the facilities for medical treatment and accommodation in hospitals, the all india services (medical attendance) rules, 1954 applied with effect from 26-1-1950, but after the amendment aforementioned in the case of judges of the high courts other than the delhi high court and the punjab and haryana high court, the rules and provisions as applicable to a cabinet minister of the .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : AIR1963P& H56
..... which date the undertaking was purchased by the state government under sub-section (2) of section 7 of the indian electricity act, 1910 (act no. 9 of 1910), before section 7 was substituted by the indian electricity (amendment) act, 1959 (act no. 32 of 1959). on march 1, 1949, the licensee made a claim of rs. ten lacs as ..... has allowed interest at the rate of 4% to the licensee, but the licensee claims under second proviso to section 4 of the pun-jab electricity act, 1939 (punjab act no. 6 of 1939), interest at one per cent. above the reserve bank rate. but the reserve bank rate was not given to the arbitrator ..... for-warded to the arbitrator as also the licence with the covering letter of which the copy is exhibit p. w. 3/4. on april 14, 1954, the licensee wrote a letter, copy exhibit d. 1 to the chief engineer and secretary to the state government in the electricity branch of the public ..... water and power commission as arbitrator under section 52 of the act, but the licensee did not agree to that. on march 25, 1954, the state government issued notification appointing shri. d. d. dhawan, a former judge of the punjab high court, to act as the sole arbitrator in the dispute between it and the ..... licensee. a copy of it is exhibit p. w. 3/6. it appears from paragraph 2 of the notification that the licensee desired settlement of the dispute through arbitration. a letter of march 26, 1954 copy exhibit .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : 35STC121(P& H)
..... 37.(as the entry existed from 1948 all goods on which duty is or may blank till 30th september, 1966, be levied under the punjab exciseact, 1914, or the opium act, 1878.37.(as amended by punjab govern- all goods except indian-made blank.' ment notification no. so-213- foreign liquor on which duty is or p. a. 46/48/s. 6/66 dated ..... be levied under the punjab excise act, 1914, or the opium act, 1878.4. the effect ..... may be levied under the punjab september, 1966, with effect excise act, 1914, or the opium from 1st october, 1966). act, 1878.37.(as amended by the chandigarh all goods except foreign liquor as administration notification defined in sub-paragraph (2) ofno. 8864-utf 11(6)67/779 paragraph 2 of the punjab excisedated 10th january, 1968). liquor definitions, 1954, on whichduty is or may ..... of 'all goods dutiable under the excise act or the opium act' having been mentioned in column 1 of entry 37 of schedule b of .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : 1985CriLJ1739
..... validity and the legality of the code of criminal procedure (punjab amendment) act, 1983 (hereinafter called the 'amendment act'). this act received the assent of the president of india on 3rd november, 1983, and was published in the gazette of government of punjab on 24th november, 1983. earlier to the enactment of the amendment act, the state of punjab had promulgated ordinance no. 3 of 1983 on 27th ..... 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 ..... would show that clause (i) refers to offences falling under chapters viii and x of the indian penal code. chapter viii of the code consists of sections 141 to 160 ..... , 1953 (punjab act no. 12 of 1954).16. an analysis of the aforesaid definition .....Tag this Judgment!
Court : Jammu and Kashmir
Reported in : AIR1995J& K16
..... be said that its scope has been widened to include applications under the special enactments also. had that been so, nothing prevented the legislature to amend it suitably at the time articles 158 and 178 were added in the schedule. the very fact that it was left untouched shows that the ..... read into the first column as if those words actually occurred therein, we are not of opinion, as at present advised, that the subsequent amendment of articles 158 and 178 must necessarily and automatically have the effect of altering the long acquired meaning of article 181 on the sole and simple ..... the words 'under the code' in the first column of that article. if those words had actually been used in that column that a subsequent amendment of articles 158 and 178 certainly would not have affected the meaning of that article. if however,' as a result of judicial consideration, those words ..... lal dcwan's case, air 1933 all 789.5. this position stood ground till the central legislature enacted the indian arbitration act, 1940 and amended articles 158 and 178 of the limitation act, 1908. the amendment re-opened the controversy and it came to be canvassed once again that article 181 was wide enough to ..... lake all types of applications within its fold. this view found favour in nawal kishore's case, air 1952 punjab 423 and shah and company's case, air 1954 cal .....Tag this Judgment!
Court : Punjab and Haryana
..... 1.2011, annexure p/2 under sections 4,5, 19 & 20 of the punjab land preservation act, 1900 and to be read with section 52 (punjab amendment act-2004).54, 66, 67 & 73 of indian forest act, 1927 and section 2 of forest conservation act, 1980 and section 34 ipc, instituted by state of punjab through range forest officer against petitioner gurdeep singh as accused no.1 and accused gopal dass as ..... criminal misc. not m-15617 of 2011 -2- accused no.2(non-petitioner).according to averments in the complaint, both accused were changing the nature of forest land ..... of alleged occurrence. criminal liability is strictly personal liability unless vicarious liability can be enforced with the help of some legal provision like section 34, section 149, section 120-b ipc etc.in the instant case, however, no such plea has even been taken in the impugned criminal complaint. it is, thus, manifest that the petitioner was not committing ..... respondents have changed their version and pleaded that on 7.12.2010, the complainant found accused no.2 gopal dass along with some other persons changing the nature of the forest land with consent of the petitioner who is recorded to be owner of the land. i have carefully considered the aforesaid contention. it merits acceptance. in the reply, .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : AIR1985P& H103
..... purchase of the undertaking on payment. as a result of changes effected by 1959 amending act, s. 6 replaced s. 7 and it provided delivery of the undertaking ..... this, punjab state electricity board is not at all required to be impleaded to the petition.8. before examining the rival contentions, it would be necessary to recapitulate a bit of legislative history. before the changes brought about by the indian electricity (amendment) act, 1959, act no. 32 of 1959 (hereinafter referred to as '1959 amending act') s. 7 of the act provided for ..... any head-way till the filing of the petition.2. the licencee-company has impugned the provisions of ss. 6(5a) and 7 of the indian electricity act, 1910, as amended by the indian electricity (haryana amendment and validation) act, 1975, as being violative of the fundamental rights of the petitioner guaranteed under art. 19(1) (f) and (g) of the constitution ..... elapsed between the taking delivery of the undertaking and the payment of the purchase price thereof, and, therefore, haryana state legislature enacted the indian electricity (haryana amendment and validation) act, 1975 (hereinafter referred to as 'the haryana amendment') and added s. 5a as sub-section to section 6 in the place of existing sub-section (6), which reads as under .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1990SC1692; JT1990(2)SC297; 1990(1)SCALE924; 1990Supp(1)SCC545; 3SCR24
..... the state of assam, punjab and west bengal, and the union territory of tripura involved transfer of certain territories to pakistan after demarcation. the act amended the constitution to give effect to the transfer of those territories. after setting out the title of the act, which was called the constitution (ninth amendment) act, 1960, it provided the definitions and amendments to the first schedule ..... the prime ministers of india and bangladesh regarding the land boundary and related matters including transfer of enclaves. article 1 para 12 of the said agreement provided that indian enclaves in bangladesh and bangladesh enclaves in india should be exchanged expeditiously excepting the enclaves mentioned in para 14 without claim to compensation for the additional area, going ..... of the 1974 and 1982 agreements which provided, inter alia, that the two enclaves would not be exchanged would not amount to cession of any indian territory which would require any constitutional amendment. even if one proceeded on the basis of the 1958 agreement entered into by india and pakistan so far as it related to the territories of ..... territories to bangladesh and not pakistan.(b) to take steps for acquisition and acquire the land owned by indian citizens in the said area in accordance with law; (c) to consider and effect suitable amendment of indian law and in particular, the indian penal code and the criminal procedure code as presently applicable in the said area of tin bigha.the appeals are .....Tag this Judgment!
Court : Delhi
Reported in : ILR1981Delhi423; 135ITR775(Delhi)
..... said to have been carrying on business on the date of commencement of the indian income-tax (amendment) act, 1939 which came into operation at a point of time immediately on the expiry of march 31, 1939. affirming the decision of the punjab high court, the supreme court held that the question in dispute had to be ..... enacted. this sub-section reads as follows : (we quote only the material portion). 'where the person who was at the commencement of the indian income-tax (amendment) act, 1939 (vit of 1939), carrying on any business, profession or vocation on which tax was at any time charged under the provisions of the ..... assessed had commenced. in other words the assessed firm had come into being at the precise point of time at which the indian income-tax (amendment) act came into force and it could not be said that the assessed. was not carrying on business at the commencement of the said ..... order to avoid double taxation of the income of the financial year 1921-22. this relief was provided for in section 25(4) added by the amendment act of 1939 which also simultaneously excluded cases falling within the purview of the newly introduced sub-section (4) from the scope of sub-section (3) ..... indian income-tax act, 1918, is succeeded in such capacity by another person, the change not being merely a change in the constitution of a partnership, .....Tag this Judgment!