Court : Punjab and Haryana
Reported in : (1998)145CTR(P& H)87
..... case, the tribunal was right in law in holding that the firm was validly constituted keeping in view the provisions of punjab state excise act/rules and was entitled to registration/ benefit of continuance of registration for the asst. yrs. 1976-77 to 1981-82 ?'2. the assessee-firm sold indian made foreign liquor as l- ..... ii licensee. assessment had been completed for the asst. yrs. 1976-77 to 1981-82 under s. 143(1) of the it act ..... . the ao, after decision of this court in cit vs . hardit singh pal singh & co. , issued notices to the assessee to show cause as to why registration to the partnership firm be not cancelled under s ..... . 186 of the it act. registration had been granted to the firm on 26th december, 1977 on the basis of the partnership deed executed on 1st april ..... without the permission of the competent licensing authority. if such a firm is constituted or reconstituted, can it be denied registration on the ground that it is not a genuine firm under the it act.5. a similar question was examined by this court in cit vs. jagdish chand walia & co. itr no .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : (2010)158PLR323
..... or recognized by the haryana government. 1 have already extracted section 14 of the punjab nurses registration act as applicable to haryana that sets out three different situations that shall exist in alternation in order that a degree holder obtains a registration.v. technical education obtains validity either from recognition of the technical education council set up by an enactment or ..... it is directed that the state government may take appropriate measures to have such institutions affiliated to the already existing state universities in chhattisgarh.(b) requisites of registration under punjab nurses registration act.4. the contention on behalf of the 1st respondent is that it is unable to register the petitioners as gnms not only because of the striking down ..... nursing course in the college established by the society. it was an institution which had obtained a 'no objection certificate' for establishing a nursing course from the punjab nurses registration council but had still failed to obtain affiliation from the university, in view of the fact that the university after carrying out inspection found that there were deficiencies ..... university and anr. v. all india council for technical education and ors. a.i.r. 2001 sc 2861, referring to a university established under the bharthidasan university act of 1981, a degree granted by university established, the hon'ble supreme court held, was not required to seek prior approval of the all india council for the technical education .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : I(2005)BC13
..... the provisions provided under the punjab registration of money lenders act, 1938. on that basis it has been argued by the learned counsel that a perusal of the money lending licence produced by the plaintiff-firm as ex. p3 on the record would show that the aforesaid licence was valid till july 6,1982 and ..... , an objection was taken that the plaintiff-firm was a money lender and as such since there was no licence of money lending under the punjab registration of money lender act, 1987, therefore, the suit filed by the plaintiff-firm was not maintainable.4. the learned trial court on the basis of the evidence available ..... money lender licence but since it has failed to prove that the firm had been maintaining accounts and sending regular statements under section 3 of the punjab regulation of accounts act, therefore, the plaintiff-firm was not entitled to interest and costs. accordingly, the suit filed by the plaintiff was decreed as aforesaid. additionally, ..... by the plaintiff could not have been decreed. in support of his contention he has relied upon the cases of daljit kumar and anr. v. popal dass, 1981 p.l.j. 174 and magni singh v. mahinder singh, 1977 p.l.j. 411.9. in reply to the aforesaid contention mr. s.m.l. ..... by me above is that the suit of the plaintiff-firm was liable to be dismissed in view of the mandatory provisions of section 3 of the act. however, it is apparent from the perusal of various averments in the plaint that the plaintiff-firm had based his claim, on the basis of .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : AIR1983P& H70
..... otherwise pristinely legal) may be taken from the averments in c. w. p. no. 3480 of 1981(gurpeet singh v. punjab university etc. the managing society of the daya nand medical college and hospital--respondent no. 2, is admittedly a private institution registered under the societies registration act. it is not in dispute that it is a charitable religious society privately managing the daya ..... the correctness of the same in view of a frontal challenge raised thereto on behalf of the respondents. indeed, as was noticed at the outset, a pointed doubt about the validity of this view had necessitated this reference to the larger bench.20. now a close analysis of the judgment in karan singh's case on this particular point would indicate ..... this set of three civil writ petitions is--whether a writ of certiorari lies against a privately owned and privately managed medical college and hospital? inevitably, at issue is the validity of the somewhat wide ranging observations in this context by the division bench in karan singh v. kurukshetra university, ilr (1976) 2 punj & har 859. equally significant is the question ..... the ground that the respondent-medical college was under a deep and pervasive control of the central government by virtue of the provisions of the indian medical council act, 1956 and the punjab university act, 1947.9. it is apt to examine the two limbs of the aforesaid contention separately and one may first deal with the submission resting on the provisions of .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1999SC1047; 1999(2)ALLMR(SC)654; (1999)2CALLT49(SC); 1999(1)CTC511; JT1999(2)SC14; (1999)121PLR831; 1999(1)SCALE607; (1999)2SCC679; 1SCR841; 1999(1)LC524(SC)
..... core question raised was, whether an oral mortgage was valid in the eyes of law, which is executed on 14th june 1948 in the state of punjab, prior to the extension of the provisions of section 59 of the transfer of property act, 1882 which requires registration of a mortgage. it is also not in dispute ..... disputed by the parties and rather conceded that earlier, specially during the year in question, oral agreement was permissible in the state of punjab and was treated to be a valid agreement. this coupled with the fact that the principal money secured under the said agreement was less than rs. 100, so the ..... it held that the period of limitation would only start after the expiry of 12 years of such invalid mortgage as such possession would prefect into a valid mortgage after the expiry of this period. hence full bench rightly held that the principle of purushottam dass and anr. (supra) was wrongly applied in ..... cases of unregistered mortgage. since the present case is also a case of unregistered mortgage it held that such mortgage and possession would only become valid after a period of 12 years from the date of such mortgage. the present oral mortgage in question was of the year 1893 thus the limitation ..... is barred by time. when the matter was taken in second appeal the high court relied on its full bench decision in civil revision no. 345 of 1981, titled, sri chand and ors. v. nathi, dated 21st january 1983, in which it over-ruled its earlier decision in inder singh (supra) and .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1999SC2573; 98CompCas824(SC); JT1999(5)SC133; (1999)123PLR530; 1999(4)SCALE282; (1999)6SCC74; 1999(2)LC1282(SC)
..... having the attributes of a company.8. in state of punjab and ors. v. raja ram and ors. : 2scr712 the question raised was if acquisition of land under the land acquisition act, 1894 for the food corporation of india was valid as it was said that corporation is not a company to ..... within the meaning of the co-operative societies act, 1912 or any other law relating to co-operative societies for the time being in force in any ..... the constitution and that valuation and assessment of the properties has been completed without taking into account the provisions of section 3 of the punjab municipal act under which house tax is to be arrived at on the basis of the 'annual value' on which the properties can be let.3 ..... corporation is not a company within the meaning of the definition of that term appearing in clause (e) of section 3 of the land acquisition act. this court also did not accept the argument that corporation is a government department. it said :a government department has to be an organisation which ..... company registered under the indian companies act, 1882 or under the (english) companies act, 1862 to 1890 or incorporated by an act of parliament of the united kingdom or by an indian law, or by royal charter or letters patent and included a society registered under the societies registration act 1860, and a registered society .....Tag this Judgment!
Court : Allahabad
Reported in : (2004)188CTR(All)431; 267ITR637(All)
..... assessment on the firm and no assessment on the individual partners. in contrast, when a firm is registered under section 185 of the it act, the benefit of the registration is that the income of the firm is divided among the partners and the partners are assessed individually in respect of their share in ..... the return was duly filed by the assessee-firm and an assessment was made by the ito, c-ward, dehradun, on 19th march, 1981.the assessee challenged the validity of the assessment before the aac and contended that the assessment on the partners of the firm having already been made there was no justification in ..... of the assessee-firm was valid when two of its partners had already been assessed individually in respect of their shares in the income of the firm.4. it may be mentioned ..... of the partners. however, the aac rejected the claim and his order was upheld by the tribunal which dismissed the claim following the decision of the punjab and haryana high court in the case of rodamal lalchand v. cit .3. thus, the question which arises in this case is whether the assessment ..... ginning and pressing factory : 60itr95(sc) , on the reasoning that these cases were rendered under the act of 1922. on the other hand, their lordships approved the law laid down by the hon'ble punjab and haryana high court in the case of rodamal lalchand v. cit (supra), which was relied upon by the .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Pune
Reported in : (1987)21ITD377(Pune.)
..... only in the former case that the partnership could perhaps be treated as illegal or void but in case of latter, the partnership would still be valid and genuine and entitled to get benefits of registration. in the case before us, there is nothing to show that the partnership contract itself represents a designed and calculated attempt to violate the law or ..... actually managed by the licensee himself and there was only a sharing of profit. further, it has not been shown that the provisions of the bombay excise act are materially different from those of punjab and m.p. whereas it is quite clear that the u.p. rules in particular rule 574 has no corresponding rule in maharashtra. referring to cit v ..... 97 (mad.) (madras motor vehicles act). (ix) t. k. p. r. ramanatha chettiar & bros. v. cit  73 itr 811 (mad.) (madras ..... . prakash ram gupta  72 itr 366 (pat.) (bihar excise act with specific finding that the partners supervision work did not expand to excise licence). (vi) cit v. n.c. mandal & co.  72 itr 769 (pat.) (bihar excise act). (vii) cit v. gian chand & co.  87 itr 113 (punj. & har.) (punjab fishing rules). (viii) national roadways v. cit  99 itr .....Tag this Judgment!
Court : Delhi
..... of stale cheques. (iii) it is argued that the present suit is not maintainable under the provisions of the punjab registration of money-lenders act, 1938, as the plaintiff is not having a valid registration and licence at the time of filing the present suit. hence the suit is barred under section 3 of ..... deemed to continue in force until orders on the application have been issued.25. in view of the explanation to section 5 of the punjab registration of money-lenders act, 1938 which states that where an application for renewal of a licence is pending the licence shall be deemed to continue, the present ..... decision of the higher authority in this regard is still awaited. these documents have not been denied by the defendant. section 5 of the punjab registration of money-lenders act, 1938 reads as under:5. licensing of money-lenders. every money-lender may apply to the collector for a licence which shall be ..... payee in a civil action initiated under the law.8. regarding the third argument of the defendant of the suit being barred under the punjab registration of money-lenders act, 1938, it is stated that in response to the plea taken by the defendant in the present application, the plaintiff has placed ..... present suit is barred under section 3 of the registration of punjab money lenders act, 1938. section 3 of the said act states that a suit by a money lender for recovery of a loan should be dismissed unless the money lender holds a valid licence in such form and manner. the learned counsel .....Tag this Judgment!
Court : Punjab and Haryana
..... order shall dispose of civil writ petitions no.12965, 12977, 12983, 16656, 20522 and 15294 of 2012. the petitioners in these cases assail constitutional validity of section 3 of punjab (institutional and other buildings) tax act, 2011 as according to them, it is ultra-vires articles 13, 14 and 265 of the constitution of india read with entry no.49 contained in ..... . 30) the phrase municipal area as defined in section 2 (g) includes the territorial area of a municipality specified or notified by the state government under the punjab municipal act, 1911 or the punjab municipal corporation act, 1976, as the case may be. 31) a conjoined reading of the relevant provisions can undoubtedly be construed to state that the 'buildings' or 'institutions' ..... purported exercise of powers vested under section 3 of 2011 act coupled with the public notice dated 10.6.2011 (annexure p-8) informing the owners/occupiers of the taxable buildings regarding levy and collection of institutional tax and the mandatory steps required to be taken by such owners/occupiers for registration of premises, measurement of area, calculation of tax ..... and its consequential deposits in the treasury on or before 31.8.2011. 4) the respondents have filed their reply-affidavits, inter- alia, maintaining that the competent legislature has enacted the act to impose property tax on all the buildings and .....Tag this Judgment!