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Judgment Search Results Home > Cases Phrase: the punjab tax on lotteries act 2005 Year: 1968 Page 1 of about 1 results (0.056 seconds)

Nov 27 1968 (HC)

Dr. Baldev Raj Vs. the State of Punjab and anr.

Court : Punjab and Haryana

Decided on : Nov-27-1968

Reported in : [1969]24STC173(P& H)

..... .2. in that writ petition the appellant had challenged the order dated the 17th january, 1966, passed by the joint excise and taxation commissioner, punjab, in exercise of the powers under section 21(1) of the punjab general sales tax act, 1948 ; this order is copy annexure 'b' to the petition. this order was in pursuance of the suo motu action taken by this ..... officer and he had set aside the appellate order of the additional deputy excise and taxation commissioner, punjab, patiala (copy annexure 'a' to the petition) dated the ..... deputy excise and taxation commissioner in coming to this conclusion had followed the judgment of the allahabad high court in the case of dr. sukh deo v. commissioner of sales tax, lucknow [1963] 14 s.t.c. 581 that the preparation of medicines in the prescription of the assessee did not amount to manufacture of medicines and pharmaceutical preparations within the ..... notification.3. mr. g.c. mittal, learned counsel for the appellant, has brought to our notice that the supreme court in civil appeal no. 2458 of 1966, commissioner of sales tax, u.p. v. dr. sukh deo [1969] 23 s.t.c. 385 has upheld the judgment of the allahabad high court. this means that the decision given by the additional .....

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Jul 22 1968 (HC)

The Assessing Authority Vs. Shri Harcharan Parkash

Court : Punjab and Haryana

Decided on : Jul-22-1968

Reported in : [1968]24STC246(P& H)

..... , from the order, dated 9th april, 1963, of a learned single judge, is whether under section 7(4) of the punjab general sales tax act, 1948 (punjab act 46 of 1948), the commissioner had power to cancel the registration certificate of the respondent-firm, modern general store, jullundur city, ..... . it is not denied that it was conceded before the learned single judge that both for the proceedings under the act and for the proceedings under the central sales tax act the respondent-firm had not been given adequate opportunity before adverse orders were made against it. so the learned judge ..... by the assessing authority otherwise. the information referred to in this sub-section has obvious reference to information detailed in section 16 of the act. this section gives four instances of sale or disposal of the business or place of business, discontinuance or transfer of the same, change in ..... to time amend or cancel any certificate of registration in accordance with information furnished under section 16 or otherwise received.' by a subsequent amending act of 1965 this sub-section has been given a new shape, but that does not concern this particular case. it has to be considered ..... on a ground other than one within sub-section (6) of section 7, or on information otherwise than that mentioned in section 16 of the act ?2. .....

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May 20 1968 (HC)

Shanthi Saroop Sharma and anr. Vs. State of Punjab and ors.

Court : Punjab and Haryana

Decided on : May-20-1968

Reported in : AIR1969P& H79

..... direct statutory means'.69. in r. m. d. c. (mysore) private ltd. v. state of mysore air 1962 sc 594, a case arising out of the mysore lotteries and prize competitions control and tax act 1951, it was held that by passing a resolution as to control and regulation of prize completions, the mysore legislature had not surrendered to the parliament the power ..... ) , my learned brother shamsher bahadur, j. with whom mehar singh, j., (as he then was) agreed, held that section 5 of the east punjab general sales tax act 1948 which gave an unlimited power to the executive to levy sales tax at the rate it thought best, was void and unconstitutional. this decision was upheld by their lordships of the supreme court in devidass ..... this behalf.for ascertaining the mineral rights in respect of clay, you should obtain an attested copy of the relevant shariat wajib-ul-arz, section 42(2) of the punjab land revenue act, 1887.'6. prior to these instructions of the government the various district industries officers wrote to the brick-kiln owners within their jurisdiction pointing out that the extraction of ..... district industries officers for assessment of the royalty . subsequently various brick-kiln owners were called upon to put in applications for grant of permits in accordance with the provisions of punjab minor minerals concessions rules, 1964, for their future requirements of brick-earth. as there was persistent default, the director food and supplies by his letter, dated 24th september , 1966, wrote .....

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Aug 30 1968 (HC)

Baldev Raj Vs. State of Punjab and anr.

Court : Punjab and Haryana

Decided on : Aug-30-1968

Reported in : AIR1969P& H181; [1969]24STC50(P& H)

..... t c 363 (punj), dealing with the similar matter held: 'when the stand to be taken in the case of a matter arising in appeal of revision under the punjab general sales tax act. 1948, has been predetermined by departmental instructions, no purpose would be served by going through the formality of appeal and revision., the decision of the appellate and revisional authorities ..... of food inasmuch as it does not involve any lease of the room made available for the residence of the client. it is not open to the taxing authorities under the punjab act after its amendment by act 18 of 1960 to split up the composite contract so as to make out an agreement of sale where in fact none exists. the transaction as ..... dr. baldev raj of muktsar for quashing the order dated 17th january, 1966, passed by the joint excise & taxation commissioner, punjab, in exercise of the powers under section 21(1) of the punjab general sales tax act, 46 of 1948 (hereinafter called the act)2. according to the allegations made in the petition, the petitioner is one of the leading doctors of muktsar and his ..... come to the conclusion that in common parlance 'to manufacture is to bring into being. 'to manufacture or produce goods for sale' within the meaning of the bengal finance (sales tax) act, which is concerned with 'dealers' i.e., persons engaged in the business of selling or supplying goods, must mean to bring inti being a commercial article for sale in the .....

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Aug 22 1968 (HC)

Union of India and ors. Vs. P.C. Bahl and ors.

Court : Punjab and Haryana

Decided on : Aug-22-1968

Reported in : AIR1969P& H161

..... will be merely academic. the learned counsel for the appellants has also relied on a division bench authority oft his court reported as harpal singh v. state of punjab civil writ no. 2861 of 1965, d/- 14-9-1967 (punj & har) in which also similar question was raised . we have, however, been ..... this aspect in all its three aspects. firstly as regards the process of selection, it is noticeable that on the averments made on behalf of the state of punjab, the name of respondent no. 1 was considered in march, 1956; july, 1967; february, 1958; september, 1958 and december 1959, by; the statutory ..... . this representation was annexed as annexure 'c to the original writ petition. a reply thereto was received from the chief secretary to the government of punjab dated the 27th of april 1966, which informed respondent no. 1 that the indian administrative service selection committee which had met on the 21st of january ..... in which a name appeared in the select list. on the 98th of novermber, 1965, respondent no. 1 made a representation to the state of punjab that his name should be placed in accordance with the regulation 5 (3) so that the seniority which was reflected in the state seniority list be ..... secretary. on the 1st of november, 1956, which was the appointed date under the reorganization act, 1956, a joint seniority list was prepared giving the relative place of seniority of each one of the members of the punjab civil service. in the said list which was annexed as annexure 'a' to the petition, .....

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Mar 22 1968 (HC)

Balwant Singh and ors. Vs. R.D. Sharma, Director of Inspection Income ...

Court : Delhi

Decided on : Mar-22-1968

Reported in : AIR1969Delhi91; ILR1968Delhi193

..... , bullion, jewellery or toher valuable article or thing represents either wholly or partly income or property which has nto been disclosed for the purposes of the indian income-tax act, 1922 or the income-tax act, 1961: andwhereas i have reason to suspect that such books of account, toher documents money, bullion, jewellery or toher valuable article or thing have been kept and are ..... of phtoo-stat copies 12-import license application. (6) several files containing statements and documents in the case state v. n. s. giani. (7) petition under article 226 in the punjab high court- baldeo singh v. director general, development wing. (8) file containing correspondence with chief settlment commissioner and administrative officer in faridabad in the name of metro cinema, faridabad. (9 ..... search was arbitrary, high- handed and without the authorised officers applying their minds. mr. veda vyasa strongly relied on a decision of the punjab high court in n. k. textile mills and antoher v. commissioner of income-tax, new delhi and tohers(5). in the circumstances that obtained in that case it was held that the search and seizure was illegal as ..... concerned will nto produce or cause to be produced books of account or toher documents which will be useful for or relevant to the proceedings under the income-tax act, 1922, or the income-tax act, 1961. that specification was, in any case, sufficient so far as the requirements of section 132 go. (37) mr. veda vyasa then contended that provisions of section .....

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Mar 12 1968 (HC)

K.P. Shankara, Official Liquidator Peoples' Insurance Company Ltd. Vs. ...

Court : Delhi

Decided on : Mar-12-1968

Reported in : ILR1968Delhi225

..... , bullion, jewellery or toher valuable article or thing represents either wholly or partly income or property which has nto been disclosed for the purposes of the indian income-tax act, 1922 or the income-tax act, 1961: and whereas i have reason to suspect that such books of account, toher documents money, bullion, jewellery or toher valuable article or thing have been kept and ..... of phtoo-stat copies 12-import license application. (6) several files containing statements and documents in the case state v. n. s. giani. (7) petition under article 226 in the punjab high court- baldeo singh v. director general, development wing. (8) file containing correspondence with chief settlment commissioner and administrative officer in faridabad in the name of metro cinema, faridabad. (9 ..... search was arbitrary, high- handed and without the authorised officers applying their minds. mr. veda vyasa strongly relied on a decision of the punjab high court in n. k. textile mills and antoher v. commissioner of income-tax, new delhi and tohers(5). in the circumstances that obtained in that case it was held that the search and seizure was illegal as ..... concerned will nto produce or cause to be produced books of account or toher documents which will be useful for or relevant to the proceedings under the income-tax act, 1922, or the income-tax act, 1961. that specification was, in any case, sufficient so far as the requirements of section 132 go. (37) mr. veda vyasa then contended that provisions of section .....

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May 17 1968 (HC)

Goodyear India Ltd. and anr. Vs. the Executive Officer, Panchayat Sami ...

Court : Punjab and Haryana

Decided on : May-17-1968

Reported in : AIR1969P& H379

..... it was realised by the treasury officer, gurgaon.5. under section 5 of the punjab temporary taxation act, 1962 (punjab act no. 19 of 1962), the schedule in the act was altered to bring the scale on one end with an income between rs. 1800 to rupees 3000 leviable to a tax of rs. 28, and on the other an income exceeding rs. 11,500 per ..... annum subject to a tax of rs. 250 per annum . it maybe mentioned that by punjab act no. 6 of 1967 , the act has been repealed and there is not no professional tax so far as the reorganised state of punjab is concerned . the provisions of the act, however, continue to be applicable to the state of haryana and ..... no. 60 read with clause (2) of article 276 was occupied by the punjab act 7 of 1956 and no part of the field was left uncovered so as to permit a local authority to impose the same tax. the punjab district boards act was passed in 1883. as already stated the tax by the local authority was imposed by the district board, gurgaon long before ..... was passed. it is significant that the petitioners has no impugned the validity of the said punjab act in either of the writ petitions, nor has he questioned the constitutionality of the said act at the hearing before us. the second respondent has merely continued the tax originally imposed by the district board by virtue of powers vested in it under section 64 of .....

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May 01 1968 (HC)

Malerkotla Power Supply Company Vs. the Excise and Taxation Officer an ...

Court : Punjab and Haryana

Decided on : May-01-1968

Reported in : [1968]22STC325(P& H)

..... of any other alternative remedy, efficacious or otherwise.7. the main question in this case is whether electric energy should be deemed 'goods' within the punjab general sales tax act or the central sales tax act. the definition under both the acts is in identical language namely 'goods' means all kinds of movable property other than newspapers, actionable claims, stocks, shares or securities, vide section 2 ..... 26th of march, 1964, rejected the revision, vide annexure f. the reason given was that the electricity had been held not to be 'goods' within the meaning of the punjab general sales tax act by the excise and taxation commissioner in the case of kumar textile mills, amritsar, referred to above. the contention of the petitioner is that under section 7 of the ..... the case of kumar textile mills, amritsar, dated 31st of october, 1963, wherein he had expressed the view that electricity was not 'goods' within the meaning of the punjab general sales tax act. i have carefully gone through the order and i do not find anything cogent or convincing therein, to lead me to subscribe to that view. one reason why electricity was ..... is no ground for holding that the energy which could be transmitted to long distances has not the attribute of a movable property. the punjab general sales tax act itself recognises electricity as 'goods'. under section 6 of the act, no tax shall be payable on the sale of 'goods' specified in the first column of schedule b subject to certain conditions and exceptions. .....

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Aug 07 1968 (HC)

Sialkot Silk Stores Vs. Chief Commissioner, Union Territory

Court : Punjab and Haryana

Decided on : Aug-07-1968

Reported in : [1969]23STC51(P& H)

..... the union territory of chandigarh is one of the successor states, according to section 2(m) of that act, to the 'existing state of punjab.'2. in the punjab general sales tax act, 1948 (punjab act 46 of 1948), sub-section (2) of section 6 provides that the state government, after giving by ..... by the petitioner, sialkot silk stores of chandigarh. in the union territory of chandigarh, in view of section 88 of the reorganisation act, punjab act 46 of 1948 continues to be the law in force. it has been one of the contentions on the side of the ..... enumerates items on which no tax is payable in the terms and subject to the conditions of sub-section (1) of section 6 of the same act. the 'existing state of punjab' on 24th august, 1966, published a notification under ..... sub-section (2) of section 6 of punjab act 46 of 1948 giving notice of its intention to amend item 30 in schedule b to that act ..... notification not less than three months' notice of its intention so to do, may by like notification add to or delete from schedule b and thereupon schedule b shall be deemed to be amended accordingly. schedule b to this act .....

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