Allahabad Court May 1953 Judgments
Durga Prasad Vs. State
Court: Allahabad
Decided on: May-29-1953
Reported in: AIR1953All774
ORDERR. Singh, J.1. This is an application for revision on behalf of one Durga Prasad who has been convicted under Section 7, Essential Supplies Act for having contravened the provisions of Clause 3 (vi), U. P. Foodgrains Movement Control Order, 1949.2. It appears that on 4-3-1951, at about 9-30 p. m. a party of the anti-smuggling squad detected eight cart loads of rice being taken towards Balrampur in village Sisai. One of these carts was owned and driven by the applicant. He was then prosecuted.3. The learned Magistrate who tried thecase came to the conclusion that the applicant was found taking rice to a place within two miles of the river Rapti which was an area to which the prohibition of movement of rice was applicable. The Sessions Judge who heard the appeal also concurred with the Magistrate and held that the area in which the applicant was detected was a prohibited area. The appeal was accordingly dismissed.4. The only point which has been pressed in arguments on behalf of the...
Tag this Judgment!Nardeo Singh and ors. Vs. the State
Court: Allahabad
Decided on: May-19-1953
Reported in: AIR1953All726
Asthana, J.1. The appellants have been convicted by the 1st Additional Sessions Judge of Budaun under Sections 323, 326 read with Section 149, I. P. C. and have each been sentenced to six months' rigorous imprisonment under Section 323 read with Section 149, I. P. C. and to six years' rigorous imprisonment under each of the two Sections 326 and 307 read with Section 149, I. P. C. The appellants Tessu, Angan, Mulaim Singh and Gajju Singh have been further convicted under Section 147, I. P. C. and sentenced each to six months' rigorous imprisonment and the appellants Nardeo and Bhikhari under Section 148, I. P. C. and sentenced to one year's rigorous imprisonment each. All these sentences have been made concurrent.2. Two appeals were filed, one on behalf of Nardeo, Mulaim Singh and Bhikari and the other on behalf of Tessu, Angan and Gajju Singh. They have both been connected and as they arise out of the same judgment they will be disposed of together.3. The prosecution story is that Dan ...
Tag this Judgment!Commr. of Income-tax, U.P. and C.P. and Berar, Lucknow Vs. I.D. Varsha ...
Court: Allahabad
Decided on: May-08-1953
Reported in: AIR1954All58; [1953]23ITR163(All)
Malik, C.J. 1. In this reference under Section 66 (1) Income-tax Act, the question referred to us is as follows: 'Whether in the circumstances of this case the assessee's remuneration was rightly assessed under the head 'salaries' within the meaning of Section 7, Income-tax Act, and not as income, profits and gains of business.' 2. The assesses is the Managing Agent of the U. P. Glass Works Limited. His remuneration was fixed at 15 per cent, of the net profits or a monthly pay of Rs. 1,000/- whichever he would elect at the end of each year. The duties and powers of the assessee-respondent as Managing Agent are enumerated in Article 17 of the Articles of Association, which is printed at page 12 of the Statement of the Case. The Managing Agent under the said Article is given the right to manage the businessof the company and to do all that may be necessary in connection with that business. In the yearof account the assessee elected to receive his remuneration at 15 per cent, of the net p...
Tag this Judgment!Commr. of Income-tax, U.P. and V.P., Lucknow Vs. Shamsherjang Bahadur
Court: Allahabad
Decided on: May-08-1953
Reported in: AIR1953All676; [1953]24ITR1(All)
Malik, C.J. 1. The assessee was the proprietor of a big estate known as Saharanpur Estate. He was assessed to Income tax on all kinds of Income and as regards several items there was a dispute whether the income derived from those sources was agricultural income which was exempt from Income tax. We are concerned in this case only with a sum of Rs. 12046/-, which the Appellate Assistant Commissioner of Income-tax held was not Agricultural Income and was thus liable to be included in the total income of the assessee for purposes of payment of Income tax. The Tribunal, however, in a short order dated 31-8-1946, held that it was Agricultural Income and was exempt from Income tax. The Commissioner filed an application under Section 66(1), Income-tax Act which was granted and the following question of law was formulated for decision by this Court: 'Whether in the circumstances of the case, the sum of Rs. 12,046/- being fees collected from owners of cattle for allowing them to graze on forest...
Tag this Judgment!Sri Ram Mahadeo Prasad Vs. Commr. of Income-tax, United Provinces, Luc ...
Court: Allahabad
Decided on: May-08-1953
Reported in: AIR1953All779; [1953]24ITR176(All)
Malik, C.J. 1. This is a reference under Section 66 (1), Income-tax Act, made at the instance of the assessee. The assessee is a registered firm which carries on business, owns house property, has income from dividends and other sources. During the relevant assessment year, the assessee claimed certain deductions as hotel charges incurred by the partners while on tour connected with business. The partners of the assessee firm had also lent money to the firm for purposes of carrying on its business and had from time to time borrowed money from it. There was a Khata in the name of each partner which showed the amount of interest paid by the firm to the partner on the amount borrowedfrom him and also interest received from the partner on any amount borrowed by him. The total amount paid to the partners as interest OD amounts borrowed from them was Rs. 19,712/-, while the amount received from the partners as interest on monies borrowed by them was Rs. 7,931/-. The assessee had in his retur...
Tag this Judgment!Raj NaraIn Singh Vs. Atmaram Govind and anr.
Court: Allahabad
Decided on: May-07-1953
Reported in: AIR1954All319
Sapru, J.1. This is an application under Article 226 of the Constitution. The applicant, Shri Raj Narain Singh, is a member of the U.P. Legislative Assembly having been returned on the Praja Socialist Party ticket which is the main opposition party in the Legislative Assembly. He has the distinction of being the parliamentary leader of that party and, as such, is the leader of the opposition. The opposite parties to this application are the Speaker of the Assembly, Shri A. G. Kher, and the Secretary, Shri Kailash Chandra Bhatnagar. The reliefs sought by the applicant are that this Court may be pleased (a) to declare that the resolution of the U.P. Legislative Assembly dated the 30th March 1953 is void on the ground of inconsistency with the provisions of part III of the Constitution, (b) to call for the records of the U.P. Legislative Assembly proceedings dated the 30th March 1953, the proceedings of the privileges Committee dated the 7th, 17th, 25th and the 26th March 1953 and quash t...
Tag this Judgment!Vishnu Pratap and ors. Vs. Sm. Revati Devi and ors.
Court: Allahabad
Decided on: May-07-1953
Reported in: AIR1953All647
Malik, C.J.1. This appeal has been filed by some of the opposite parties against whom an order was made by the learned Company Judge under Section 153 CO (8), Companies Act (VII of 1913). A preliminary objection has been raised on behalf of the applicant respondent 1 that no appeal lies.2. We have confined the arguments only to the preliminary objection and, it is, therefore, not necessary to go into the facts in any detail. Rani Revati Devi filed an application in this Court under Section 153(C), Companies Act in the matter of the Vishnu Pracap Sugar Works Limited, Khadda, District Deoria. She claimed that the company was a private Ltd. Co. with a capital of Rs. 8,50,000/-, divided in 1,700 fully paid up shares of Rs. 500/- each, and most of the shares of the company were held by members of the Fadrauna Rai family. She alleged that she was a share-holder and managing director of the company and that opposite parties 2 to 4 supported by opposite parties 6 1o 8, and committed various ac...
Tag this Judgment!Mohd. Zahir Hasan and anr. Vs. Dulare and ors.
Court: Allahabad
Decided on: May-07-1953
Reported in: AIR1953All729
Chaturvedi, J.1. This is a plaintiffs' application in revision arising out of a suit for the issue of a permanent injunction to restrain the defendants from taking possession over the plots specified in the plaint.2. The suit was filed in the Court of the Munsif West Allahabad, on the allegations that the plaintiffs were zamindars of the land in suit, which was their 'sir' and 'khudkasht', that the defendants had no manner of right in this land, but they wrongly deposited 10 times the rent and sought to obtain 'bhumidari' rights under the provisions of the U. P. Tenants Acquisition of Privileges Act, and that the defendants were also trying to enter into possession of the land. The actual relief claimed in the plaint was that, on proof of the plaintiff's possession over the land as their 'sir' and 'khudkasht', a permanent injunction be issued to the defendants restraining them from interfering with the plaintiffs' possession of the land in suit. One of the defences taken to the suit wa...
Tag this Judgment!A.C. Gilbert and ors. Vs. Registrar, High Court of Judicature, Allahab ...
Court: Allahabad
Decided on: May-06-1953
Reported in: AIR1953All678
V. Bhargava, J. 1. This is an application in which the prayer is for issue of writs in the nature of prohibition and mandamus against the opposite parties, the Registrar, High Court of Judicature, Allahabad, the State of Uttar Pradesh and three individuals, viz. Rev. R. W. Matheson, Dr. A. Ralla Ram and Rev. Kennath Masih. The applicants are Christians residing at Allahabad & claiming to be the members of the congregation entitled to worship in St Andrew's Church, Allahabad. It is alleged that opposite parties Nos. 1 and 2 are interfering with the right of the applicants to hold their meetings for prayers in the Church atthe instigation of and with the connivance of opposite parties nos. 3, 4 and 5. The applicants claimed that this act of the opposite parties interferes with the fundamental right of the applicants to maintain their religious institution, St Andrew's Church, Allahabad, for religious purposes. In support of these allegations affidavits were filed on behalf of the applica...
Tag this Judgment!Matwal Chand Vs. District Magistrate, Budaun and ors.
Court: Allahabad
Decided on: May-05-1953
Reported in: AIR1953All681
Mootham, J. 1. This is a petition under Article 226 of the Constitution wherein the petitioner prays for the issue of a writ of Mandamus to direct the opposite parties to refrain from interfering with the further progress of the building by the petitioner of a temple. The facts upon which reliance is placed by the petitioner can be shortly stated. The petitioner is a Sikh who, together with a number of other members of his community, migrated to India from what is now West Punjab at the time of the partition. These persons were provided with accommodation in a mohalla in the city of Budaun which had been predominantly a Muslim locality. In 1952 the petitioner, in his capacity as Secretary of the 'Punjabis Sanatan Dharam Sabha, Budaun' purchased a vacant plot of land for the purpose of constructing a temple, reading room and a 'dharamshala'. On 4-8-1952, he applied under Section 178, U. P. Municipalities Act, 1916, for permission to erect these buildings on the land which he hadpurchase...
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