Court : Delhi
Decided on : Nov-01-2012
..... ) 1. the petitioner in this writ petition is the kiwani club of new delhi which was registered as a charitable organisation under section 12a of the income tax act, 1961 (act, for short). its president is a citizen of india. in respect of the assessment year 1998-99, relevant for the financial year that ended on 31 ..... of the bank certificates also does not take the case of the petitioner further because a perusal of the certificate issued on 13.03.2006 by the punjab national bank, greater kailash, part-i, new delhi shows that apart from showing the date of deposit, the amount deposited, the challan number and the ..... been given due opportunity to explain the delay in filing the return of income as also the delay in making the claim of refund on 19.04.2005. according to the cbdts directions, the claim for refund should have been made within a period of six years from the end of the relevant assessment ..... noticed that these reasons were an afterthought as they were not given in the application made by the petitioner for the first time on 19.04.2005; he has also stated that there was no supporting evidence to show that because of the differences in the family the concerned files and records could ..... further stated in the counter affidavit that the reason advanced in the application made by the petitioner to the cbdt, through the respondent, on 19.04.2005 for the delay in filing the return was not found to be satisfactory. it is stated that the request for condonation of the delay in filing .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Jun-21-2012
..... the policy also stipulates that in addition to the licence fee, the licensee will be required to pay the privilege fee @ 8% plus applicable value added tax on the invoice value of liquor purchased during the licence year in excess of six times the annual licence fee. the petitioner specifically contends that the condition of ..... see any relevance of the decision to the present case. similarly, the petitioner relied upon aaljit singh ahluwalia v. chandigarh housing board air 1990 punjab and haryana 144 which considered the policy of allotment of tenements by draw of lots by the chandigarh housing board. that decision also has no releancy ..... , like the gas agencies, petrol bunks and civil supply dealership based on reservation.the petitioner specifically stated that he is not opposing the lottery system in selecting the wine shop dealers, but he questions the action of the government in not providing for reservation in the ..... provided. accordingly, in exercise of powers conferred by section 72 read with sections 17, 28 and 29 of the act, and in supercession of andhra pradesh (lease of right in selling by shop and conditions of licence) rules, 2005, in g.o. ms. no.391, revenue (ex.ii) department, dt.18.6.2012 andhra pradesh excise ..... lottery system. initially we have cautioned the petitioner that under rule 7-a (b)(vii) of the writ proceeding rules, 1977, that if the .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Dec-18-2012
..... section 132 of the income tax act, 1961 had searched the premises of the respondents and thereafter completed their assessments had been faulted by the high court and the assessments were set ..... consideration of the cumulative facts and circumstances i entirely endorse the directions given by my learned brother justice sinha. consequently, the learned chief justice of punjab and haryana high court is requested to set up two independent committees, one, with regard to the executive officers and another with regard to the ..... damages. in its wide umbrella comes everything that affects a citizen in his civil life"49. in union of india vs. vipin kumar jain, (2005) 9 scc 579.the supreme court was seized of the issue where the assessing officer having been appointed as the authorized officer for the purposes of ..... need for promptitude or the urgency of the situation so demands, natural justice could be avoided."48. in canara bank vs. v.k.awasthy, (2005) 6 scc 321.it was observed that natural justice is another name of common sense justice. rules of natural justice are not codified canons. but ..... binding on a division bench of the same or lesser number of judges. 29. in central board of dawoodi bohra community v. state of maharashtra (2005) 2 scc 673.the supreme court quoted from raghubir singh s case (supra) and observed as under: 10. reference was also made to the doctrine .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Nov-16-2012
..... the jmic who was expected to be guided by the principles of crm m-25733 of 2011 (o&m) 5 law laid down in jacob mathew vs. state of punjab, (2005) 6 scc 1.thereafter, court summoned the petitioners vide impugned summoning order dated 26.07.2011 (annexure p/12). the main grounds for challenge of the impugned complainant and ..... gujral which clearly admits the involvement of ms. nimrat gujral too in illicit touting activities amounting to criminal conspiracy. the contents of the affidavit filed before additional commissioner, income tax admits straight involvement and direct role played by ms. nimrat gujral in touting activities in conjunction with its medical, finance, marketing departments and unscrupulous element of greedy in-human ..... persons to inscol under commission earning understandings with inscol authorities which is a conclusive proof of factual consent and connivance. this duo is the perpetrator of all unlawful criminal acts and activities in organizing, abetting and executing their evil designs of money fleecing in criminal conspiracy with others at inscol hospital. besides this, reference has been made to ..... . although the nature of the company is a lifeless legal entity, human intervention is required to direct its actions and therefore, determines its identity. ultimate responsibility for the acts committed by company rests on the shoulders of the directors. petitioner nos. 1 and 2 are the persons actually concerned with the running of the hospital and directly responsible .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Feb-10-2012
..... from defendant no.1 in pursuance to sale-deed dated 9.12.2004 and that the suit property was under the tenancy of rajesh kumar son of indraj since august, 2005. 6. the parties went to trial on the following two crucial issues framed by the trial court: 1. whether the plaintiffs are the full alleged owner and in possession of ..... the immediate possession of the suit property was with the tenant, such tenant could not be ejected without initiating ejectment proceedings under the haryana urban (control of rent and eviction) act. accordingly, a simple suit for declaration was held to be maintainable. 9. the defendant-appellants being aggrieved by the judgment and decree passed by the trial court preferred civil appeal ..... to the plaintiff-respondents upon the sale-deed having been executed on 30.6.2003 for a sale-consideration of rs.1,50,000/-. exhibit pw2/b is the house tax assessment register maintained by the municipal council which is duly proved on record to demonstrate that the suit property was owned by the plaintiff-respondents. defendant-appellant dr.pal singh .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : May-21-2012
..... , for construction of hansi multiple channel. notification under section 6 of the act was issued on 1.7.2005. the land acquisition collector (for short 'the collector') vide award dated 15.2.2006 assessed the market value of the acquired land @ rs. ..... for the acquired land. brief facts of the case are that the state of haryana vide notification dated 27.4.2005, issued under section 4 of the land acquisition act, 1894 (for short 'the act') sought to acquire land situated within the revenue estate of village ramayan, hadbast no. 116, tehsil hansi, district hisar ..... a gap of nearly two years, the minimum compensation payable for acquisition of land was enhanced @ 30% per annum or the price as shown in 2005 is 37.5% less than the price shown in the year 2007. this is evident of rising prices of land on which there is lot of ..... acquisition of land for public purpose in the state of haryana. ref: this department memo no. 2025-r-5-2005/4299, dated 28.4.2005. vide this department memo. under reference, minimum floor rates for acquiring land for public purposes for various departments as well as other state agencies ..... case (supra), had relied upon policy dated 6.4.2007 issued by he state of haryana, whereby the minimum rates as were fixed in the year 2005 for acquisition of land were revised. the relevant extract of policy, dated 6.4.2007, is as under:- "sub: fixation of floor rates for the .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : May-30-2012
..... ) plr 225, ali vs. vasudevan, 1989 (2) rcr 322. counsel for the petitioner has also submitted that connected civil revision petition no. 6174 of 2005 stands admitted and, therefore, the present petition should also be heard alongwith the said petition as it had been ordered on 07.02.2011 that the case should ..... lal of hoshiarpur, 1990 hrr 34 pertains to a finding that a relationship of landlord-tenant cannot be made out on the basis of the house tax register maintained by the municipal committee. the judgment of the division bench in bhupinder singh's case (supra) supports the case of the landlord that ..... and possession is delivered thereunder to a tenant, is not a compulsorily registrable instrument and, therefore, the prohibition contained in section 49 of the registration act is inapplicable. therefore, the document is admissible in evidence to consider the effect of the immovable property contained therein or to receive as an evidence of ..... and to decide the eviction petition in the light of the evidence of both the parties and the parties were directed to appear on 16.09.2005 before the rent controller, rewari. the said order was challenged by the landlord by way of filing civil revision no. 39 of 2006, in ..... on 15.04.1999 by order of the rent controller. eventually, the order of eviction was passed on 08.12.1999. that on 30.08.2005, the appellate authority set aside the order of eviction and remanded the case to the rent controller directing him to afford one effective opportunity to .....Tag this Judgment!
Court : Delhi
Decided on : Feb-01-2012
..... maharashtra civil services (discipline and appeal) rules, 1979. this procedure was contrary to the law laid down by this court in the case of punjab national bank (supra) in which it had been categorically provided, following earlier decisions, that if the disciplinary authority does not agree with the findings ..... competent authority. during the course of arguments before us, the learned counsel for the respondent no.1 relied upon a letter dated 8.7.2005 purporting to be written by directorate general of bsf to inspector general, hq north bengal frontier of bsf stating therein that dgp, intelligence, hyderabad ..... in holding that since the respondent no.1 while passing order on the petition of constable prakash singh under section 128 of bsf act was acting in a quasi-judicial capacity and there is no allegation of any mala fides nor had it been alleged that he intended to ..... the charge to be proved. article ii.13. in a nutshell, the charge against the respondent no.1 under this article is that he, acting under influence from smt. chandrakala, ordered premature release of constable babu lal, constable raja paul, constable gayan singh pawak and constable dalbir singh, who ..... was never corrected by the charged officer or by smt. chandrakala at any point of time. disciplinary proceedings are quasi-judicial proceedings and evidence act does not apply to such proceedings. the guiding principle is to take into account the evidence in such disciplinary proceedings on preponderance of probability. .....Tag this Judgment!
Court : Mumbai
Decided on : Nov-06-2012
..... was whether appeal under section 10f should have been filed before the high court as specified in section 10(1)(a) of the companies act, i.e., punjab and haryana high court and not high court of delhi. 16. learned counsel for the appellants has relied upon a decision of a single ..... others, reported in (2002) 4 company law journal 1, pointed out by ms shah, the learned counsel for the respondent. the division bench of punjab and haryana high court observed in para 36 as follows:- "having dealt with all issues canvassed by learned counsel, we now endeavour to draw conclusions based ..... technology kirchner italia branch, s.p.a. (supra). the division bench of this court has interpreted section 37 of the arbitration act and after referring to the judgment of the punjab and haryana high court in the case of sudarshan chopra, has held thus: ??3. aggrieved thereby, the defendant has filed the ..... "international thermal technology kircher italia, branch, s.p.a. vs. esteem projects pvt.ltd. passed on 19.3.2009 in appeal no.485 of 2005" which directly deals with the maintainability of an appeal against an order passed under section 8. perusal of that judgment, however, shows that it does ..... judgment of the division bench of this court in international thermal technology kircher italia, branch, s.p.a. vs. esteem projects pvt. ltd. (appeal no. 485 of 2005), the judgment in the case of rites ltd. vs. jmc projects (india) ltd. (appeal no. 345 of 2011), jet airways (india) ltd. vs. sahara airlines .....Tag this Judgment!
Court : US Supreme Court
Decided on : Jun-28-2012
..... a)(75), 1396a(k), 1396a(gg) to (hh), 1396d(y), 1396r 1(e), 1396u 7(b)(5) to (6). 20 the deficit reduction act of 2005 authorized states to provide benchmark coverage or benchmark equivalent coverage to certain medicaid populations. see 6044, , 7 (2006 ed. and supp. iv). states may ..... statute protects the government s ability to collect a consistent stream of revenue, by barring litigation to enjoin or otherwise obstruct the collection of taxes. because of the anti-injunction act, taxes can ordinarily be challenged only after they are paid, by suing for a refund. see enochs v. williams packing & nav. co., ..... s choice of label. we have similarly held that exactions not labeled taxes nonetheless were authorized by congress s power to tax. in the license tax cases, for example, we held that federal licenses to sell liquor and lottery tickets for which the licensee had to pay a fee could be ..... sustained as exercises of the taxing power. 5 wall., at 471. and in new york v. united states we upheld as a tax a surcharge on out-of-state nuclear waste ..... taxes for purposes of other sections of the code, such as the anti-injunction act, that do not contain similar including language. 7 state expenditures is used here to mean annual expenditures from the states own funding sources, and it excludes federal grants unless otherwise noted. 8 this number is expressed in billions of fiscal year 2005 .....Tag this Judgment!