Income Tax Act, 1961, Section 127 -- Transfer of jurisdiction - Opportunity of hearing - Petitioner took plea that jurisdiction was transferred without service of a show cause notice - Reference in the post decisional representation filed by assessee to a telephone call may give rise to an inference that assessee was aware of a proposal to transfer jurisdiction, but does..........
Punjab State Agricultural Marketing Board (Sale and Transfer of plots) Rules, 1999, Rule 3(iiia) -- Interpretation - It is not an independent provision for considering the eligibility of a licensee - It has its genesis in rule 3(iii) - It is not only licensee, who has furnished returns in Form `M' is eligible for allotment of a plot, but also a licensee, who furnished..........
Punjab State Agricultural Marketing Board (Sale and Transfer of plots) Rules, 1999, Rule 3(iii) -- Sale of plot - Rule 3(iii-a) is a provision in continuation of rule 3(iii) dealing with the eligibility of old licensees for allotment of plots - Provision cannot be read in isolation...........
Punjab State Agricultural Marketing Board (Sale and Transfer of plots) Rules, 1999, Rule 3(iii), 3(iiia) -- Reading in conjunction - Meaning - It is apparent that the gap period between the expiry of old licence and issuance of fresh licence can be taken into consideration to determine the eligibility of the firm provided the licensee furnish adequate proof of working in..........
Punjab State Agricultural Marketing Board (Sale and Transfer of plots) Rules, 1999, Rule 3 -- Sale of plot - A successful bidder of plot in an open auction cannot be considered as an eligible candidate for allotment of a plot on concessional basis...........
Criminal Procedure Code, 1973, Section 197 -- Sanction - Complainant alleged that District town Planner asked for the transfer of half land in his favour in lieu of issuance of CLU for the plot - No sanction has been obtained from competent authority before prosecuting the District town Planner - Only on the basis of oral statement of complainant it is not sufficient to..........
Transfer of Property Act, 1882, Section 123, Registration Act, 1908, Section 17 -- Gift - Registration - S.123 of Act mandates that a Gift deed pertaining to immovable property must be effected by a registered instrument signed by or on behalf of donor and attested by at least two witnesses - S.17 of Registration Act also requires that instruments of gift of immovable..........
Transfer of Property Act, 1882, Section 123 -- Gift deed - Validity - Genuineness or invalidity of registered gift deed cannot be examined in simple suit for partition particularly when no relief of declaration with regard to gift deed has been claimed by plaintiff - Gift deed, held, to be valid...........
Transfer of Property Act, 1882, Section 106 -- Quit notice - When eviction of tenant is sought by issuing quit notice u/s 106 of T.P.Act before instituting suit, proof of default in payment of rents is not a relevant ground for eviction...........
Transfer of Property Act, 1882, Section 54, Specific Relief Act, 1963, Section 31 -- Sale deed - Cancellation - Failure to perform conditions stated in sale deed - Term stated in the sale deed that in the event of purchaser failing to construct a building within a period of 2 years, same shall stand cancelled - Sale deed is cancelled automatically for violation of said..........
