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Judgment Search Results Home > Cases Phrase: the punjab tax on lotteries act 2005 Year: 1989

Jul 28 1989 (HC)

Banarsi Dass Mahajan Vs. the State of Punjab and anr.

Court : Punjab and Haryana

Decided on : Jul-28-1989

Reported in : (1990)97PLR1

..... in punjab concast steels ltd. ludhiana v. the municipal corporation ludhiana, (1985-1) 87 p. l ..... by him, when asked to pay house-tax under the provisions of the corporation act ?18. reverting back to the juxtaposed provisions mentioned in the earlier part of the judgment, it is noticeable that in both the punjab municipal act as well as the delhi corporation ' act, the two provisos which occur in the punjab municipal corporation act, were not there and thus the interpretation ..... . and the contestants on the other side are house-tax payers. their dispute with the corporation and its officers is with regard to the method of the assessment of house-tax under the provisitions of section 93 of the punjab municipal corporation act, 1976 (hereinafter referred to as 'the corporation act'). the house-tax payers rely on a division bench decision of this court ..... to be heard with cwp no. 2175 of 1986 the single bench had applied punjab concast steel ltd.'s case (supra) in allowing the writ petitions of the house-tax assessees, remitting the cases back for taking decision under clause (b) of section 93 of the corporation act. it is the municipal corporation, amritsar, who is the letters patent appellant in .....

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Dec 22 1989 (SC)

Video Electronics Pvt. Ltd. and anr. and Weston Electronics Ltd. and a ...

Court : Supreme Court of India

Decided on : Dec-22-1989

Reported in : AIR1990SC820; 1989(2)SCALE1483; (1990)3SCC87; [1989]Supp2SCR731; [1990]77STC82(SC); 1990(1)LC482(SC)

..... the state government has differentiated between the manufacturers of electronic goods outside the state and within the state. under section 5 of the punjab general sales tax act (hereinafter referred to as 'the act'), the state of punjab had been imposing sales tax @ 10% = 2% surcharge on electronic goods sold within the state irrespective of their manufacture. the state govt. in pursuance of the ..... to be considered from the normal business of commercial point of view. it has to be reiterated that more or less all states used to issue and sell lottery tickets, hence, the lottery tickets from other states were specifically discriminated against in the sense that there was differentiation without any valid or justifiable reason. that would certainly work as deterrent. trade ..... : air1986sc63 (supra) to which one of us was a party. that was a decision dealing with lottery tickets, and dealt with the question whether lottery tickets amounted to movable property so as to be within the purview of the sale of goods act. but in relation to the question relevant to the present purpose it was reiterated that the real question ..... direct and immediate result of the impugned notification was to impose an unfavourable and discriminatory tax burden on the imported goods (in those cases lottery tickets of other states) when they are sold within the state of tamil nadu as against indigenous goods (tamil nadu government lottery tickets) when these are sold within the state, from the point of view of .....

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Oct 12 1989 (HC)

Renusagar Power Company Vs. General Electric Company

Court : Mumbai

Decided on : Oct-12-1989

Reported in : 1990(1)BomCR561; (1990)92BOMLR70

..... cause of action has arisen in bombay because considerable correspondence pertaining to the disputes between the parties has been exchanged by a renusagar from bombay. tax deduction certificates have also been sent by renusagar from bombay. they also allege that renusagar carried on business in bombay at the material time because ..... filled a writ petition being writ petition no. 179 of 1976 in the delhi high court challenging the order dated 11th september, 1969 cancelling the tax exemption granted to g.e.c. renusagar prayed for an interim injunction from the delhi high court, inter alia, restraining the government of india from ..... government of india granted exemption to g.e.c. from payment of income-tax on interest receivable by g.e.c. from renusagar. the government of india, however, by its order dated 11th september, 1969 retrospectively revoked the exemption ..... chamber of commerce.5. pursuant to the contract, an application was made to obtain from the government of india exemption from payment of indian income tax on interest payments to be made by renusagar to g.e.c. by two orders dated 3rd september, 1965 and 7th june, 1967 the ..... das sat lal and another v. permeshri dass and another, reported in where the punjab high court, in dealing with a foreign award, observed that the provisions of sections 14 and 1(4) of the arbitration act, 1940 and section 20 of the code of civil procedure have no application to foreign .....

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Apr 27 1989 (SC)

State of Punjab and ors. Vs. Seth Ganpat Ram Cotton Ginning and Pressi ...

Court : Supreme Court of India

Decided on : Apr-27-1989

Reported in : AIR1989SC1931; JT1989(2)SC271; 1989(1)SCALE1131; 1989Supp(2)SCC526; [1989]74STC1(SC)

..... the unginned or the ginned cotton remained with the respondents and therefore the respondents could not be said to be the last purchasers of cotton and liable to pay tax under the punjab act. it was observed that the retention of the cotton seeds, a bye-product from the unginned cotton obtained by processing it into ginned cotton, did not constitute a retention ..... stage of sale of such goods by the last dealer liable to pay tax under the punjab act; (ii) in the case of goods liable to purchase tax, the stage of purchase of such goods by the last dealer liable to pay tax under the punjab act. it provides further that the taxable turnover of any dealer for any period would not include his turnover during that ..... schedule 'c' violated section 15(a) of the central sales tax act 1956, in as much as the stage at which the purchase tax was levied was neither defined nor ascertainable, and there was a possibility of tax being levied at more than one stage. the punjab act was amended by the punjab general sales tax (amendment and validation) act, 1967, and section 5(3) now provided that in ..... respondent also purchases cotton as a commission agent for other principals. under the punjab general sales tax act purchase tax is payable on the purchase of cotton, which is one of the goods specified in schedule 'c to the act. purchase tax became leviable with effect from 1 april, 1960, and the tax was imposed at the point of first purchase by a dealer. deductions were allowed .....

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Feb 03 1989 (TRI)

Som Datt Builders (P.) Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Decided on : Feb-03-1989

Reported in : (1989)29ITD495(Kol.)

..... section requires the fulfilment of certain conditions. those conditions are as follows : (i) the appellant-company has to fulfil certain conditions to ejaim relief under section 91 of the income tax act, 1961. we have to see and consider whether the appellant-company has satisfied those conditions as contemplated under the said section. those conditions are that (i) whether the appellant-company ..... ', whereas the losses represent 'minus income'. losses are necessarily to be taken into account in computing total income. the losses as computing in accordance with the provisions of the income tax act, 1961 after allowing depreciation in respect of foreign projects in saudi arabia were included and taken into account and assessed in computing the total income of the appellant-company for ..... separate accounts maintained by the appellant-company in respect of each of the foreign projects should be audited by an accountant as denned in section 288(2) of the income tax act. 'accountant' means a chartered accountant. in the case of the appellant-company profit & loss account has been duly drawn separately in respect of each of the overseas projects. this becomes ..... ito either in his notice or in his order. the department cannot make out a new case on this score at this stage. this is the view expressed by the punjab & haryana high court in the case of cit v.jagadhari electric supply & industrial co. [1983] 140 itr 490. the court held that once the reasons given by the .....

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Oct 18 1989 (HC)

Park View Enterprises Vs. State Government of Tamil Nadu

Court : Chennai

Decided on : Oct-18-1989

Reported in : [1991]189ITR192(Mad)

..... the materials also pass to the owner ol the land. this ease dealt with, as to what is a works contract, in relation to madras general sales tax act, 1939.9. chief controlling revenue authority v. sudarsanam pictures, is a decision of the full bench of this court, which dealt with an agreement relating to film ..... and that the party who builds on another's land should be allowed to remove the materials".as already referred to in bishan das v. state of punjab , it was held that it is well settled that the maxim, what is annexed to the soil goes with the soil has not been accepted as ..... on interpretation of the deed, it was held that the house is included in the deed. he would then pass on to bishan das v. state of punjab. , which refers to the decision of the privy council and it is slated as follows :"it is by now well settled that the maxim, what is ..... certain legal terms and conditions, in which event, the person who had raised superstructure is alone the owner of the superstructure.26. bishan das v. stale of punjab , after referring to the decision reported in narayan das v. .latindra nath air 1927 pc 135, it was held by the supreme court as follows :--".....these ..... which while dealing with the motor vehicles taxation aet, it was held that it being a compensatory measure, imposition of tax on passengers is valid. in malwa bus service (pvt) ltd. v. state of punjab, it was pointed out that a fiscal legislation is subject to art. 14, but certainly state can adopt reasonable classification .....

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Oct 18 1989 (HC)

Park View Enterprises Vs. State Government of Tamil Nadu

Court : Chennai

Decided on : Oct-18-1989

Reported in : [1991]71CompCas723(Mad)

..... legal position arising out of the transaction in question. ito v. mani ram : [1969]72itr203(sc) , which is again a decision on the income-tax act, holds that it is not permissible to contend that words which are not used in a statute must be read into it to find out the intention ..... the materials also pass to the owner of the land. this case dealt with as to what is a words contract in relation to the madras general sales tax act, 1939. 17. chief controlling revenue authority v. sudarsanam picture : air1968mad319 , is a decision of a full bench of this court, which dealt with ..... considered hereunder. 96. state of madras v. gannon dunkerley and co. (madras) ltd. : [1959]1scr379 , dealt with the levy of sales tax under the madras general sales tax act on what are called as 'works contracts'. after making particular reference to the words sale of goods' in entry 48 in list ii, it ..... duty under article 5(i), the plain meaning of the words used will have to be applied and more so, as earlier held, the stamp act being a taxing statute, strict interpretation is inescapable. 95. one more point remains to be considered before resorting to construing the impugned provision. it is the contention ..... p. : [1972]2scr853 , in which, while dealing with the motor vehicles taxation act, it was held that it being a compensatory measure, imposition of tax on passengers is valid. in malwa bus service (pvt) ltd. v. state of punjab air 1083 sc 634 it was pointed out that a fiscal legislation is subject to .....

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Jan 02 1989 (TRI)

income-tax Officer Vs. Polymer International

Court : Income Tax Appellate Tribunal ITAT Indore

Decided on : Jan-02-1989

Reported in : (1989)29ITD378Indore

..... on behalf of the remaining three partners, even though those three partners were absent from india. the explanation to section 184(3) of the income-tax act requires signature by any person duly authorised or by a person entitled under law to represent the absentee-partner. shri amarjit kumar puri cannot be said ..... mehan and shri vijaykumar puri respectively since they were at that time out of india. application for registration under section 184(2) of the income-tax act, 1961 was made to the ito. it was signed by shri amarjit kumar puri for himself and also for the remaining three partners who were ..... with third persons. the essential point about an agent's position is his power of making the principal answerable to third persons. there cannot be any act by an agent on behalf of the principal when the contracting parties are the agent and the principal themselves. in the instant case, the agents, ..... dated the 16th february, 1977 executed by smt. sarojkanta mehan in favour of shri rameshlal mehan have, been filed.4. in our judgment, learned section cit(a) fell in error in treating the said deed of partnership and the application for registration as valid. in jagan nath pyare lal's case (supra ..... reliance upon judgment of the hon'ble supreme court in cit v. jagan nath pyarelal [1985] 156 itr 220 by which the judgment of the punjab and haryana high court in jagannath pyarelal v. cit [1973] 92 itr 207 relied on by the assessee before the cit(a), has been reversed.referring to the explanation to .....

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Aug 23 1989 (HC)

D.N. Dhingra Vs. Union of India (Uoi) and ors.

Court : Punjab and Haryana

Decided on : Aug-23-1989

Reported in : (1993)IIILLJ732P& H

..... of india, for referring the industrial dispute raised by him for adjudication to the industrial tribunal.2. the petitioner was appointed as a steno-typist on 28 july 1977, in punjab national bank. he was promoted to the post of special assistanton 14 august 1984, and was posted at nehla, district hissar. he was again promoted as an accountant on 27 ..... it appears that sri d.n. dhingra was an officer of the bank and the disciplinary action against him under the officers regulations is not covered (under the industrial disputes act). therefore, in the opinion of the central government, prima facie there is no dispute to be referred to the industrial tribunal for adjudication.'9. it is not disputed that whether ..... issue forms and other relative forms pertaining to their banking transactions.(iii) to take dictation of letters/statememts from the officer-in-charge for correspondence with rm/ho/rbi/income-tax department.(iv) to assist the officer-in-charge in preparation of statements/vouchers and maintaining certain registers.(v) to prepare drafts, cash orders, tpos, pensions and salary bills under the ..... may 1985, and was posted at the same branch. while he was posted as special assistant at nehla, he was charged with certain acts of omission and commission. the following five charges were levelled against him:(1) abused his official position and credited his own account by debiting theaccounts of bank's customers and .....

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Oct 16 1989 (TRI)

Collector of Central Excise Vs. Bakelite Hylam Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Oct-16-1989

Reported in : (1991)(32)ECC145

..... 31) e.l.t. 865]; bhor inds. ltd. v. cce [1989 (40) e.l.t. p. 280] and the various judgments of allahabad, bombay, madras & punjab & haryana high courts.6.4. referring to the orders of this tribunal in formica india division, pune v. cce, bombay [1984 (17) e.l.t. 590] he submitted ..... since the marketability is essential before the goods are brought into the tax net the order of the collector should be confirmed. in support of his contention he relied upon the supreme court decisions in dcm case [1977 ..... by the superintendent of central excise as to why appropriate amount of duty should not be demanded from the assessee under section 11a of the act on the phenol formaldehyde resins cleared for captive consumption and used in the manufacture of other articles without filing a classification list and price list, ..... is not 'goods' known to the market. marketability, therefore, is an essential ingredient in order to be dutiable under the schedule to the central excise act. he further submitted that it was found that the formulations were not marketable by the collector and since no evidence was adduced to the contrary, and ..... do not cease to be goods. as long as they are goods falling within the t.i. of the schedule to the central excises and salt act, 1944 the marketability or otherwise of the product is irrelevant. therefore, these products are excisable. (e) he also submitted that the collector while holding .....

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