Court : Punjab and Haryana
Decided on : Dec-17-1985
Reported in : 64STC468(P& H)
..... of crushing of oil-seeds of sarson, toria and til at jullundur and was a registered dealer under the punjab general sales tax act, 1948 (for short, the act). for the assessment years 1961-62 and 1962-63, it submitted the requisite return claiming exemption from tax on the sale proceeds of edible oils. the assessing authority vide two different but similar orders dated january ..... common order dated march 29, 1966, dismissed the petitions as withdrawn. later the joint excise and taxation commissioner exercising powers under section 21 of the act in the light of the supreme court judgment in state of punjab v. sansari mal puran chand  21 stc 91 (sc), overruling the judgment of this court in ganga ram suraj parkash  14 stc ..... and preferred two respective revision petitions before the joint excise and taxation commissioner. before these could be disposed of by the said authority, the act was amended and a provision for the appointment of a sales tax tribunal was made and the orders passed by the deputy excise and taxation commissioner were made appealable to the said tribunal. consequently the revisions filed .....Tag this Judgment!
Court : Delhi
Decided on : Sep-20-1985
Reported in : 62STC7(Delhi)
..... v. r. m. d. chamarbaugwala : 1scr874 , the word 'or' was similarly read as 'and' in section 2(1)(d) of the bombay lotteries and prize competition control and tax act, 1948. this was done in order to give effect to the clear intention of the legislature as expressed in the impugned ..... be that as it may, that part of the controversy will receive adjudication in the appeals which are available to the petitioner under the delhi sales tax act against the assessment order, uninfluenced by any observation made by us in this petition. we have referred to them in this order only for the limited ..... of a registration with retrospective effect would not prejudice third parties. in the case, a.d.m. stores v. commissioner of sales tax, delhi  18 stc 305 the punjab high court was of the view that inaction, neglect or even fraud of a registered purchasing dealer cannot result in penalising the innocent selling ..... and are subject-matter of appeals 2. the brief background is that the petitioner-firm got itself registered under the delhi sales tax act, w.e.f. 21st september, 1978. the sales tax officer was then satisfied that the firm had effected purchases of rs. 1,547 up to that date, and had sold goods ..... on the acceptance of all sorts of declaration forms which are subject of these incidents. the punjab high court recognised this in a.d.m. stores' case  18 stc 30521. in fact the commissioner of sales tax, delhi, has as well in circular no. 30 of 1979-80 given effect to the decision .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Aug-14-1985
Reported in : AIR1985SC1576; 1985MhLJ914(SC); 1985(2)SCALE246; (1985)3SCC737; Supp2SCR949; 1985(17)LC910(SC)
..... of establishment of a cantonment within the revenue estate of bhatinda. this notification was followed by another notification issued by the state of punjab under-section b of the act declaring that the entire area admeasuring 10768 bighas 18 biswas was needed for the establishment of a cantonment. the land acquisition collector ..... has found acceptance with s. murtaza fazal ali, j., varadarajan, j. and ranganath misra, j. in civil appeal no. 3267 of 1979, state of punjab v. mohinder singh and anr. decided on 1st may 1985. since the latter decision is one given by a bench of three judges, we would have ordinarily ..... may be briefly stated as follows. on 9th october 1974 a notification was issued by the state of punjab under section 4 of the land acquisition act, 1894 (hereinafter referred to as the act) stating that a large chunk of land admeasuring 10768 bighas 18 biswas was likely to be needed for ..... value. the state government must do what is fair and just to the citizen and should not, as far as possible, except in cases where tax or revenue is received or recovered without protest or where the state government would otherwise be irretrievably be prejudiced, take up a technical plea to ..... single judge and the division bench took the view that the claimants whose land was acquired by the state of punjab under the notifications issued under sections 4 and 6 of the act, were entitled to enhanced compensation and the case of the appellants stood on the same footing, the appellants should .....Tag this Judgment!
Court : Rajasthan
Decided on : Jul-23-1985
Reported in : 160ITR504(Raj); 1985(2)WLN758
..... he then was, speaking for the court, observed as under (p. 710) :' the expenditure referred to in section 40a(3) of the income-tax act is not confined to expenditure that could be claimed as a deduction under section 37 and refers to any payment made by the assessee and taken into ..... of diesel worth rs. 14,026 recorded on july 4, 1970, was ' an expenditure ' within the meaning of section 40a(3) of the income-tax act, 1961 '2. the assessee-petitioner carries on business in petrol, diesel, kerosene, motor parts, etc., at banswara. the accounting year of the assessee-firm ..... meaning of section 40a(3) of the act.12. sajowanlal jaiswal's case : 103itr706(orissa) and u, p. hardware store's case : 104itr664(all) were followed in cit v. grewal group of industries . it was held by the division bench of the punjab & haryana high court consisting of o. ..... chinnappa reddy j., as he then was, and s. p. goyal j. that to exclude from the meaning of the word ' expenditure, ' used in section 40a(3) of the act, ..... cit v. kishan chand maheshwari dass were followed.16. no authority taking a view contrary to the one taken by the allahabad, kerala, orissa and punjab & haryana high courts was brought to our notice by the learned counsel for the parties.17. we, therefore, on the basis of the aforesaid decisions, hold that the word 'expenditure' in section 40a(3) of the act .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Nov-21-1985
Reported in : (1986)54CTR(P& H)254; 164ITR774(P& H)
..... , j. 1. the assessee, a partnership firm engaged in the business of purchase and sale of rice and paddy, was required to file quarterly returns of its turnover under the punjab general sales tax act, 1948 (for short called 'the act'). the firm filed the return for the financial year 1968-69 and claimed exemption under section 5(2)(a)(vi) of the ..... was reversed on appeal by the appellate assistant commissioner. aggrieved thereby, the revenue approached the tribunal but failed. 3. on an application moved under section 256(1) of the income-tax act, the following question has been referred to this court: 'whether, on the facts and in the circumstances of the case, the tribunal is right in law in holding that the ..... the assessee and against the revenue. however, we cannot help observing that as the assessee had, in fact, paid the purchase tax amount, we have every hope that the income-tax officer would consider their case sympathetically if approached under section 154 of the act and relieve the assessee of the hardship likely to be caused to them by our judgment. no costs. ..... act from the payment of purchase tax on the purchase of paddy amounting to rs. 28,13,801.41 which was rejected and the district excise and taxation officer, by his order dated july 2, 1969, assessed the purchase tax payable at rs. 84,765.44. on appeal, the realisation of .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Aug-29-1985
Reported in : AIR1985SC1751; 1985(2)SCALE604; (1985)4SCC465; Supp2SCR705; 1986(1)LC239(SC)
..... state has now approached this court by special leave.6. the learned counsel appearing for the state relied upon clause (b) of section 67 of the punjab land revenue act. this section provides the process for the recovery of arrears of land revenue and one of the modes prescribed by clause (b) of section 67 is ..... society ltd., respondent no. 2, was a registered society. it had 32 members to start with. the society entered into an agreement with the government of punjab whereunder the government agreed to advance a loan of rs. 1,02,000 to its members under the. lower income group housing scheme for the purpose of ..... . v. state of u.p. and ors. : 3scr684 . in that case the petitioners had committed default in payment of the tax payable by them under the u.p. sales tax act, 1948. the amount due was sought to be recovered as arrears of land revenue. the procedure for such a recovery was provided by sections ..... by arrest and detention of the borrower's person. reliance was also placed on section 98 of the said act which enumerates what sums are recoverable as arrears of land revenue and clause (dd) of section 98 includes a loan advanced by the state government towards the ..... 279 and 281 of the u.p. zamindari abolition and land reforms act, 1950 read with rules 246, 247a, 247b and 251 of .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : May-09-1985
Reported in : AIR1985P& H313
..... legal necessity and it does not pass the share even of the alienating coparcener. it has been further laid down in this paragraph that even in the punjab where by custom son cannot claim partition against father, the son is entitled to joint possession with the father when the alienation is set aside. similar is ..... ) 1 ind cas 479 (fb) and mathura misra v. rajkumar misra air 1921 pat 447 (fb) laid down the law to the same effect. in the united punjab also as expressed in badam v. madho ram, air 1922 lah 241; charanji lal v. kartar singh air 1925 lah 130: daya ram v. harcharan dass, air ..... chand) decided on 31-1-1977. the division bench consequently referred the above question to the full bench.4. it was admitted between the parties that in punjab and haryana, the hindus are governed by mitakshara school of hindu law. according to para 269 of the hindu law by mulla which is a book of ..... by the vendees who controverted all the material allegations and further pleaded that the sale having been made for the benefit of the family and being an act of good management was binding on the plaintiffs. the trial court after recording evidence of the parties negatived the plea that the property was coparcenary property and ..... of the estate.,5. though this question was not directly involved but the full bench of this court in the commr. of gift-tax v. tej nath, (1972) 74 pun lr 1: (1972 tax lr 858) (fb) while determining the nature of the alienation by way of gift and the power of the manager in this .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Dec-18-1985
Reported in : 163ITR330(P& H)
..... 1976, which does gives rise to the following questions of law :'(1) whether, on a proper intepretation of section 271(1)(c) of the income-tax act, 1961, the appellate tribunal is right in law in holding that where a case falls under the explanation to section 271(1)(c), only the minimum ..... letters, which was the basis for bringing in the provisions of section 271(1)(c) read with section 153(1)(b) of the act. the income-tax officer also stated that his predecessor had duly recorded his satisfaction that the assessee was guilty of concealment of income within the meaning of section ..... omission on the part of the assessee ; even if by any stretch of imagination it can be held that the inspecting assistant commissioner was acting or could act under the explanation to section 271(1)(c), the onus of proving the difference of over 20% between the returned and the assessed income ..... existent. the revenue charged the assessee with actual concealment and the inspecting assistant commissioner's reference to the explanation to section 271(1)(c) of the act is entirely superfluous and wrong ; the main provision of section 271(1)(c) and the explanation attached to the said provision work alternatively ; the ..... the act preferred by the revenue before the tribunal for referring certain questions of law arising out of the order of the tribunal dated august 31, 1976, in ita no. 71 of 1975 was rejected.2. the facts necessary for the determination of the application are as follows : m/s. punjab kesari hosiery .....Tag this Judgment!
Court : Kolkata
Decided on : Jan-01-1985
Reported in : (1986)54CTR(Cal)257,157ITR516(Cal)
..... delhi and ginning and pressing factories in malout (punjab), kesrisingapur (rajasthan), fatehabad and sangaria (haryana). the assessment years concerned are 1966-67 and 1968-69 for which the previous years ended on march 31, 1966, and march 31, 1968, respectively.2. the income-tax officer served demand notice under section 210 of the income-tax act, 1961, calling upon the assessee to pay rs ..... such that it knew or had reason to believe it to be untrue.10. on the aforesaid facts, the revenue filed an application under section 256(1) of the income-tax act, 1961, suggesting four questions. however, the tribunal referred the following common question for the aforesaid two assessment years :' whether, on the facts and in the circumstances of the case, the ..... was rejected. before the tribunal, it was contended that the assessee was entitled to file its estimates of income at any time under section 18a(2) of the indian income-tax act, 1922, and there was no obligation on the assessee to wait till the end of the account year before filing its estimate under that sub-section. as, in this case ..... material time the assessee had the information that the profit of the assessee would go up to such an extent as would warrant it to pay the tax as demanded under section 210 of the act. the assessee adopted a particular basis for submitting the estimates which has not been challenged to be dishonest or mala fide. the trend in increase in .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Oct-07-1985
Reported in : 163ITR476(P& H)
..... income from undisclosed sources. on receiving the explanation of the assessee and finding it unsatisfactory, the inspecting assistant commissioner authorised the income-tax officer to initiate penalty proceedings under section 271(1)(c) of the act the income-tax officer, vide his notice dated march 25, 1972, informed the assessee after initiatingpenalty proceedings against it, that he had referred the ..... passed an order that a new range known as inspecting assistant commissioner (central), ludhiana had been created at ludhiana with effect from june 1, 1972. the commissioner of income-tax by another letter of the same date passed an order denning the jurisdiction of the inspecting assistant commissioner, ludhiana, and the inspecting assistant commissioner (central), ludhiana. the inspecting ..... notification was issued by the central board of direct taxes on june 27, 1972, notifying that against sl. no. 7-a, delhi (central) under column 3 of the schedule appended thereto, central circles i and ii at ludhiana shall be deleted. it was further notified that against sl. no. 13, punjab, jammu and kashmir and chandigarh, under column ..... 3 of the schedule appended thereto, the existing entry shall be substituted so as to include, inter alia, central circles iii-vii, ludhiana, previously known as special circles, wards a-e, ludhiana. this notification came into force on july 1, 1972, on which date the commissioner of income-tax, patiala, .....Tag this Judgment!