Allahabad Court October 1949 Judgments
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K.S. Rashid and Sons Vs. Commissioner of Income-tax, C.P., Berar
Court: Allahabad
Decided on: Oct-13-1949
Reported in: AIR1950All291
ORDER1. This case raises a very short point. Messrs. K.S. Rashid & Sons were military contractors, who used to supply to the military messes various commodities' of various kinds. The assessee was one of the favourite contractors and had a very large number of contracts. For the assessment year 1941-1942 and the previous year 1940-1941 the assessee produced his books. As regards four of the contracts, the assessee claimed that he had given sub-contracts to others and had, therefore, to pay the sub-contractors some rebate. The Income-tax Department had been accepting in previous years the claim of the assessee that he had been privately sub-letting some of the contracts as it was not possible for him to look after all the contracts and this had continued ever since 1921-1922 to the assessment year 1940-1941 and even subsequent to the assessment year in question 1941-1942. In the years previous to the assessment year, 1941-1942 and in the years subsequent to the year 1941-1942, the Incom...
K. S. Rashid and Sons, in Re.
Court: Allahabad
Decided on: Oct-13-1949
Reported in: [1950]18ITR539(All)
This case raises a very short point. Messrs. K. S. Rashid & Sons were military contractors, who used to supply to the messes various kinds. The assessee was one of the favourite contractors and had a very large number of contracts. For the assessment year 1941-42 and the previous year 1940-41 the assessee produced his books. As regards four of the contracts, the assessee claimed that he had given sub-contracts to others and had, therefore, to pay the sub-contractor some rebate. The Income-tax department had been accepting in pervious years the claim of the assessee that he had been privately sub-letting some of the contracts as it was not possible for him to look after all the contracts and this had continued ever since 1921-22 to the assessment year 1940-41 and even subsequent to the assessment year in question 1941-42. In the years previous to the assessment year 1941-42 and in the years subsequent to the year 1941-42, the Income-tax department had always accepted the assessees claim...
Babu Gauri Shanker Rai and ors. Vs. Shri Thakur Ji Ram Chandra Maharaj ...
Court: Allahabad
Decided on: Oct-12-1949
Reported in: AIR1950All244
Agarwala, J.1. This is a plaintiffs, appeal arising out of a suit for pre-emption. The suit has been dismissed by both the Courts below on the ground that the plaintiffs did not possess any preferential right of pre-emption as against the vendee.2. It appears that the property in dispute is situated in a sub-division No. 4 of Mahal Jageshar Rai in village Barua Khurd in the district of Ghazipur. The defendants second set, namely, defendants 2 to 4, executed a sale deed of the property in favour of defendant No. 1, the defendant first set, for an ostensible sale consideration of Rs. 2000. The plaintiffs appellants, who are admittedly co-sharers in the mahal, brought the suit which has given rise to this appeal for pre-emption on the ground that they were co-sharers in sub-division No. 4 in which the property was situated, while the vendees were not co-sharers in that sub-division, though they were co-sharers in the other sub-division No. 1 of the same mahal. They, therefore, claimed tha...
Satdeo and anr. Vs. Rex
Court: Allahabad
Decided on: Oct-11-1949
Reported in: AIR1950All284
ORDERAgarwala, J.1. This is an application in revision against an order passed in appeal by the Sessions Judge of Azamgarh dismissing the appeal of the applicants against their conviction by a Magistrate under Section 19 (f), Arms Act and a sentence of 6 months' rigorous imprisonment.2. The prosecution alleged that a gun and a spear were recovered from the house of the applicants who were own brothers. The gun was lying concealed under a heap of bhusa and the spear was recovered from underneath a behri (a big earthen vessel for storing grain). The applicants admittedly had no licence to keep arms. The defence was that the alleged arms were not recovered from their house. The prosecution-story has been believed by both the Courts below and I see no reason to differ from their conclusions on the facts of the case.3. The question, however, that has been raised before me is whether, assuming that the prosecution case was true, the two applicants could be convicted. It is admitted that the ...
Hajee Mahboob Bux Ehhan Illahi Vs. Commissioner of Income-tax, U. P.
Court: Allahabad
Decided on: Oct-11-1949
Reported in: [1950]18ITR72(All)
These are two applications under Section 66(3) of the Indian Income-tax Act. The two applications under section 66(1) of the Indian Income-tax Act were sent by post from Allahabad to the appellate Tribunal, Bombay Bench, on the 1st of December, 1945. On the same day a money order of Rs. 200 was also sent. The packages containing the applications were received on the 4th of December, 1945, but the money order of was received on the 7th of December, 1945. The period of sixty days from the date of service of the notice expired on the 5th of December, 1945. The appellate Tribunal thereupon held that the applications had not been received within time and could not be entertained. They relied on the language of section 66(1) of the Indian Income-tax Act which is as follows :-'Within sixty days of the date upon which he is served with notice of an order under sub-section (4) of section 33 the assessee or the commissioner may, by application in the prescribed form, accompanied where applicatio...
S. Jawad Ali Shah Vs. Commissioner of Income Tax
Court: Allahabad
Decided on: Oct-10-1949
Reported in: AIR1950All227; [1950]18ITR95(All)
Malik, C.J.1. This is a reference under Section 66 (1), Income-tax Act by the Income-tax Appellate Tribunal, Allahabad.2. There is an ancient waqf in Gorakhpur, known as the Imambara Waqf. The history of the waqf has been briefly set out in the statement of the case. A gentleman of the name of Syed Roshan Ali Shah was in his time well known for his piety, and various items of property were, from time to time, made a waqf of for the maintenance of an Imambara which had been built by him at Gorakhpur. Syed Roshan Ali Shah died in 1818. He had, however, executed a tamliknama under which the property came into the bauds of his nephew, Ahmad Ali Shah. Ahmad Ali Shah died in 1874, and he, in his turn, left a tamliknama of the year 1871 and the property came under that tamliknama to one, Wajid Ali Shah. Wajid Ali Shah died in 1915, and the property then came into the hands of the assessee, Jawad Ali Shah, who was his eldest son.3. From the statement of facts, mentioned above, it would appear ...
Tika Ram Vs. Rex
Court: Allahabad
Decided on: Oct-10-1949
Reported in: AIR1950All300
ORDERAgarwala, J.1. This is an application in revision by Tika Ram, a motor-lorry driver, who was convicted by the Additional City Magistrate of Kanpur under Section 304A, Penal Code and sentenced to six months' rigorous imprisonment and whose appeal was dismissed by the Additional Sessions Judge.2. The prosecution case was that on 30th May 1948 the applicant was driving lorry No. 2407 on the road running between Fazal Ganj and Sabzi Mandi in the city of Kanpur From the opposite side an ekka was coming. Two persons, namely, Sone Ram deceased and Ram Charan P. W. were also coming from that direction. They were by the side of the ekka towards its right. These persons, therefore, were practically in front of the lorry. According to the statement of the accused, he blew the horn. This statement has not been disbelieved by the lower appellate Court and has, therefore, to be taken as correct. When the horn was blown, Ram Charan P. W. wisely turned to the left, while Sone Ram de-ceased unfort...
Rex Through Manzoor Hasan Vs. Mohd. Ilyas
Court: Allahabad
Decided on: Oct-10-1949
Reported in: AIR1950All312
ORDERHarish Chandra, J.1. This is an application for the transfer of a case on behalf of the accused Mohammad Ilyas who is being tried in the Court of Shri H.M. Srivastava, Judicial Magistrate, Meerut, Under Section 420, Penal Code on the complaint of one Manzoor Hasan.2. I have considered the various points raised on behalf of the applicant in support of this application. The first of these points is that the learned Magistrate to whom the case had been transferred after a certain amount of evidence had been recorded in the Court of another Magistrate refused to record the evidence afresh although an application was made to him on behalf of the applicant praying for a trial de novo. Such an application was no doubt made on behalf of the applicant on 24th May 1949. But it appears that a fortnight earlier, on 10th May 1949, when the case first came up for hearing before the learned Magistrate, he put a definite question to the accused and enquired of him whether he claimed a de novo tri...
Benares Hindu University Vs. Gauri Dutt Joshi
Court: Allahabad
Decided on: Oct-07-1949
Reported in: AIR1950All196
Malik, C.J.1. This appeal was filed under S. 10 of the Letters Patent against an order of a learned single Judge dismissing an application Under Section 276 of Act, XXXIX [39] of 1925. One Ram Dutt Joshi died on llth of March 1943, leaving a will dated 14th January 1943. The application by the Benares Hindu University asked for a grant of letters of administration in the right of its being a universal legatee. The application was contested by Gauri Dutt Joshi, father of the testator, who claimed that the will was not validly executed and, further, that the applicant, the Benares Hindu University, is an association of individuals and is not entitled to get letters of administration.2. The learned single Judge held on the fasts in favour of the applicant but dismissed the application as he came to the conclusion that the Benares Hindu University was an association of individuals and letters of administration could not, therefore, be granted in its favour. The applicant has filed this app...
Raghunath Das Vs. Sri Kishan
Court: Allahabad
Decided on: Oct-07-1949
Reported in: AIR1950All248
ORDERSeth, J.1. These two applications in revision are directed against an order of the Small Cause Court Judge of Kanpur by which objections to the execution of two decrees were disposed of and rejected by a common judgment.2. The decrees under execution were obtained on 31st August 1929. The last application for execution was made in 1943 more than 12 years after the date of the decree. Limitation was, however, sought to be extended by relying on the Temporary Postponement of Execution of Decrees Act (U. P. Act X [10] of 1937). If the decree-holder was to get the benefit of this Act these applications for execution were within the period of limitation prescribed by Section 48, Civil P. C. The applications for execution were, however, struck off for default of prosecution on the part of the decree-holder on and March 1945. I have said that the applications for execution were struck off on 2nd March 1946, but I am not sure that this is the correct date on which these applications were ...
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