Court : Himachal Pradesh
Reported in : 1998ACJ438
..... including the head injury.4. the claimant accordingly approached the learned motor accidents claims tribunal (for short 'the tribunal') under section 110-a of the motor vehicles act, 1939, seeking compensation to the tune of rs. 3,50,000/- for the bodily injuries sustained by him. it was averred that the accident had taken ..... state 1985 acj 307 (p&h;), has held:there is a presumption, rebuttable no doubt, that a vehicle is driven on the ..... admitted case of the appellants that madan lal was on duty with the said jeep on the relevant date, he was the best person to throw light as to how roop lai was driving the jeep. on the failure of appellants to have examined madan lal, the only inference is that roop lai ..... in the following terms:it is further submitted that at the relevant date and time driver madan lal was on duty in the said vehicle. it is not known to the replying respondents that what transpired between driver madan lal on duty and roop lai respondent no. 3 and the ..... companies association pool, bombay v. radhabai babulal 1976 acj 362 (mp), where the driver in the course of his employment had entrusted control of the steering wheel to an unauthorised person, the owner was held vicariously liable for the acts of his driver.14. the high court of punjab and haryana also in lajwanti v. haryana .....Tag this Judgment!
Court : Patna
..... first submission advanced on behalf of the petitioners is that the commissioner under the provisions of the act has no power to issue such direction. secondly, it has been submitted that the tractor being a light motor vehicle with four wheels is fully covered by entry no. 1 of the notification (annexure 1) and as such is ..... even if two views are possible, whether the tractor to be included or not in the entry, in view of the broader meaning of light motor vehicle with four or more wheels which the tractor has, the benefit will go to the tax-payer. accordingly, we hold that these two notifications apply in case of tractor ..... shall be added as follows:___________________________________________________________________serial description of goods conditions under which no. exemption is being granted___________________________________________________________________ 1 2 3___________________________________________________________________ 1. light, medium and heavy motor nil vehicles with four or more wheels.___________________________________________________________________2. this notification shall come into force from the date of its issue.10. as we are discussing with the taxing statute ..... parlance as argued by the learned counsel for the state, who relied upon the aforesaid judgment of the supreme court as well as the judgment of the punjab high court in the case of bharat motor company v. assessing authority reported in  22 stc 133, wherein his lordship relying upon the aforesaid .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(71)ECC279
..... tool kits and jack to form part of motor cars for making it marketable. rules framed under the motor vehicles act (punjab motor vehicles rules, 1989) provide for spare wheels and tools in every public service vehicles. that rule is not applicable to motor cars and motor cabs manufactured by the present appellant. no argument ..... bench took the view that department was not justified in including the value of tool kits and jack assembles in the assessable value of the vehicles manufactured by maruti udyog ltd. (vide final order no. a/407/2000-nb dated 15.5.2000). manufacturers of automobile are not entitled ..... again agitated before a bench of two members. department wanted to include the cost of tool kits and jack assembly in the value of motor vehicles manufactured by maruti udyog ltd. and wanted differential duty for the period mentioned in the show cause notice. the claim of the department was ..... assistant collector while approving the price list directed that the value of jack and tool kits is to be added to the assessable value of motor vehicles. in appeal the collector (appeals) set aside the order. therefore the revenue came in appeal before this tribunal. relying on the larger bench ..... nissan allwyn by a bench of two members. facts therein were that m/s. mahindra nissan allwyn which were engaged in the manufacture of light commercial motor vehicles, was filing price lists paying duty on the approved prices availing modvat credit of the duty paid on jack and tool kits. by virtue .....Tag this Judgment!
Court : SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT
..... for use as agricultural land, is obvious from the fact that the land is inaccessible for agricultural purposes. it would not be possible for any four-wheeled vehicle, be it a bullock cart, a tractor, a tempo, or a truck, to ply on a 5 feet wide road (by which the land ..... transactions/activities of the company which are in the nature of cis. i am fortified by the judgement pronounced by the hon'ble high court of punjab & haryana at chandigarh, in the case of pgf limited v. uoi and ors. where the hon'ble court had the opportunity of examining ..... failed to comply with.28. i have carefully considered the facts and circumstances of the case and the submissions made on behalf of paramount. in light of the findings recorded hereinabove, i am of the considered view that both the businesses/schemes floated by paramount fall squarely within the definition of ..... , plantation bonds etc. are issued by entities would be treated as collective investment schemes (hereinafter referred to as cis) coming under the provisions of sebi act, 1992 and directed sebi to formulate regulations for the purpose of regulating the collective investment schemes.3. pursuant to the above, sebi (collective investment schemes) ..... and to promote the development of, and to regulate the securities market, by such measures as it thinks fit. section 11(2)(c) of sebi act, 'inter alia' provides for registration and regulation of the working of venture capital funds and collective investment schemes, including mutual funds.2. it came .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1999)(110)ELT581TriDel
..... carriage or conveyance used on land or in space. a carriage, wagon, sled, train, automobile or other conveyance having wheels or runners and used on land is a vehicle. under section 2 (28) of the motor vehicles act, 1988 'motor vehicle' or 'vehicle' means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source ..... , luggage, etc. while the trolley in the nature of a low truck running on rails may be a vehicle, the small table or stand on wheels or castors for use in serving foods, transporting light objects, luggage, etc. are in the nature of furniture. small carts specially hand carts are also known as trolley. there are trolley cars, trolley buses, trolley coaches, trackless ..... the goods had not undergone any change after the introduction of the new central excise tariff based on the schedule to the central excise tariff act, 1985. there is no ground for classifying them as "vehicles".16. in the light of the above discussion, we consider that the various trolleys whose illustration had been given above, were not in the nature of a ..... of electronics ltd. v. superintendent of central excise - 1980 (6) e.l.t. 350 (p&h) trolley type stands for room air-coolers were held to be steel furniture. the punjab & haryana high court at chandigarh in paras 5 & 6 of their judgment observed as under :- "5. the word 'furniture' is not defined in the .....Tag this Judgment!
Court : Gujarat
Reported in : (2001)2GLR1189
..... tax and the question of its taxability is conclusively answered by the supreme court against the crane owners. reliance is placed on the decisions of the supreme court on punjab motor vehicle taxation act in the case of union of india & ors. v. chowgule & co. pvt. ltd. reported in air 1992 sc 1376 and in the case of regional transport officer-cum-taxing ..... above observations is that tax is levied and collected not only for actual use of the roads, but also for likely use and availability of roads to all kinds of vehicles which are capable of being used on roads.26. in the light of the consistent view taken by the supreme court in series of decisions based on the provisions in motor ..... undisputedly the mounted mobile cranes are, attached due importance to the definition clause contained in section 2(28) and held that vehicles with wheels and tyres which can run on public roads are 'motor vehicles' exigible to tax because 'they are not manufactured or adapted for use only in factory or enclosed premises' to fall in the exception clause of the definition of ..... after discussing the provisions and interpreting them, conclusion was arrived at that the taxing provisions had to be interpreted in the light of entry no. 57 in list ii of viith schedule of the constitution. motor vehicle tax is imposable on motor vehicles to be used on roads or intended to be used on roads. it was held mat the state legislature would .....Tag this Judgment!
Court : Rajasthan
Reported in : 1997(2)WLC655; 1997(1)WLN477
..... rules of 1959 deals with condition of entry & residents-no person shall in a park... (i) to (ix)... (x) drive, ride or wheel any animal, vehicle or cycle of any kind across or any part of the park other than roads, leave or permit the same to remain upon any part of ..... view these aspects discussed in preceding paras and under the prevailing circumstances of the present case, in my opinion, by losing the gates for light vehicles the public has been adversely effected amounting to causing injustice and the impugned order has resulted in miscarriage of justice to the public at large ..... for the petitioner has wrongly tried to interpret the word 'vehicle'. the word 'vehicle' qualified all sorts of vehicles otherwise the rule-making authority would have classified, as per definition of the motor vehicles act, on the basis of registered laden weight as light or heavy vehicle, in the rules of 1980.so far as other argument ..... serial no. 23 and statue circle at serial no. 09, which are also declared as parks, no vehicle will be permitted to go through, therefore, prohibition of entry to drive, ride or wheel, except to those roads existing in the park, be exempted. he relied on the decisions of shiv dev ..... singh v. the state of punjab: air 1963 sc 1909, mafatlal engineering industries ltd. v. m.e. in employees union: 1992 .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : AIR2010P& H24
..... must possess the necessary infrastructure including equipment and apparatus for undertaking tests pertaining to (exhaust gas, engine tuning, engine analysis) smoke emission, brake system, head lights, wheel alignments, compressors, speedometers etc. the motor vehicles department, it is urged, has been issuing fitness certificates without having the said infrastructure and the gadgetry available in the market for testing the relevant parameters. ..... the grievance made by the petitioner who happens to be the president of all tempo and mini truck union in punjab is that although section 56 of the motor vehicles act, 1988 read with rules 62 and 63 of the central motor vehicles rules, 1989, envisages setting up of 'authorised testing stations' for issue of certificates of fitness in the prescribed ..... argued by mr. khosla that the state government have in exercise of the powers vested in it under section 111 of the motor vehicles act, 1988 issued a recent notification dated 6.5.2009 amending the punjab motor vehicle rules, 1989 by adding rule 170(c) to the same. he placed a copy of the said notification on record and contended ..... forms, the government of punjab have not taken any steps whatsoever to allow such authorised testing stations being set up. the .....Tag this Judgment!
Court : Kerala
Reported in : 2(1986)ACC309
..... violator of rule, unless satisfactory explanation in extenuation of the violation is forthcoming. sandhawalia, cj speaking for a bench of the punjab and haryana high court observed that a driver who violated rule 9 of the tenth schedule of the motor vehicles act was guilty of a 'statutory negligence'. vide oriental fire & general ins. co. ltd. v. manjit kaur 1980 acj 453 (p ..... of the road and of the passengers beyond. if it is dark or if the visibility is otherwise poor, the driver has to be extra careful. the man at the wheel has to peel his eyes and prick his ears, at every move. the idea is clearly expressed in charlesworth and percy on negligence, seventh edition, page 10-134, as follows ..... offences and civil claims. those who dare to violate the rules, or throw to the winds elementary precautions while driving the vehicles, imperilling valuable human lives in that process will do so at their own peril.12. in the light of the above discussion, we hold that the facts and circumstances of the case and the evidence available would fully justify a ..... grievously when it thought that the rules promulgated were only guidelines which need be observed 'as far as possible'.9. the court below stated that the overtaking bus had its lights on, that the driver could not be in a position to see those crossing the roads suddenly, and that it being night time nobody could anticipate the accident. none of .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : (2010)157PLR1
..... rice mills are entitled to claim the refund of imposts amount paid to the f.c1, which being a registered dealer under the central sales tax act (the cst act) and the punjab general sales tax act (the pgst act), is required to pay on the first purchase and sale;(ix) that the petitioners were not given the opportunity to submit objections or of being ..... , customers, workers/employees arid other persons visiting the mills. commuting in the periphery of the petitioner rice and general mills would become much easier with lesser wear and tear of vehicles, besides reduction in accidents and increased safety while traveling, transporting goods etc.(2) proposed kharar-phagwara express way which is going to be the first fully access control expressway upgradable ..... urban areas easier and economical. besides, the flour and rice millers would be immensely benefited by the large number of urban infrastructure works including urban roads, water supply, sewerage, street lighting etc. provided in the periphery of their respective flour and rice mills. technical education infrastructure i.e. 9 industrial training institutes which are strategically located in major agricultural belts of ..... be so construed and the power to levy such tax must be held to be included in entry 54 in list ii (entries as they existed pre-forty second amendment, 1976) (see: governor general in council v. province of madras, and province of madras v. boddu paidanna & sons a.i.r. p.495, para 56-576. in the event of a .....Tag this Judgment!