Allahabad Court April 1956 Judgments
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Chatarbhuj Choogalal Vs. the Commissioner of Income-tax, Delhi and Ajm ...
Court: Allahabad
Decided on: Apr-05-1956
Reported in: AIR1956All723
Agarwala, J. 1. These are three applications under Section 66(3), Indian Income-tax Act.2. The petitioner in all these three cases received notice of a decision of an appeal by the Income-tax Appellate Tribunal on 24-10-1950. He could apply for a reference to be 'made to this Court under Section 66(1) of the Act within sixty days of the receipt of such notice. This period of sixty days expired on 23-13-1950.3. On 22-12-1950 the petitioner sent from Beawar in Ajmer State his application under Section 66 (1) to the Appellate Income-tax Tribunal at Delhi by registered post. The application way received by the Tribunal on 28-12-1950, that is, within time.4. On 22-12-1950, he also wanted to deposit the fee of Rs. 100/- which has to accompany the application under Section 66(1). By an extraordinary notification that day was declared to be a public holiday on account of the Barawafat festival so far as Government offices and treasuries were concerned. He could not, therefore, deposit the amou...
Chatarbhaj Chogalal Vs. Commissioner of Income-tax, Delhi.
Court: Allahabad
Decided on: Apr-05-1956
Reported in: [1956]30ITR22(All)
AGARWARA, J. - These are three applications under section 66 (3) of the Indian Income-tax Act.The petitioner in all these three cases received notice of a decision of an appeal by the Income-tax Appellate Tribunal on 24th October, 1950. He could apply for a reference to the made to this Court under section 66 (1) of the Act within sixty days of the receipt of such notice. This period of sixty days expired on 23rd December, 1950.On the 22nd December, 1950, he also wanted to deposit the fee of Rs. 100 which has to accompany the application under section 66 (1). By an extraordinary notification that day was declared to be a public holiday on account of the Barawafat festival so far as Government office and treasuries were concerned. He could not, therefore, deposit the amount in the treasury and send the challan with the application on that date. He deposited the fee of Rs. 100 in the treasury at Beawar on the 23rd December, 1950, that is, within limitation and sent the challan that very ...
Dalganjan Koeri and ors. Vs. State
Court: Allahabad
Decided on: Apr-04-1956
Reported in: AIR1956All630; 1956CriLJ1176
Mehrotra, J.1. The following order of law has been referred to us by the learned Single Judge: --'Whether Section 188, I. P. C. is applicable to orders passed in judicial proceedings by civil, revenue or criminal courts?'The facts giving rise to this revision are that Srimati Manbasia, Parana Koori, Shakal Koori, Dal Ganjan Koeri and Prikhka Koeri are alleged to have cut and removed the crop of plot No. 485/1, 25 decimals. A suit under Section 60, U. P. Tenancy Act was filed by Ram Krishun Lal and others against Srimati Manbasia and others which was pending in the Court of the Judicial Officer in respect of plot No. 485/1, area 25 decimals.In that suit an order was passed for the attachment of the crop on the 16th January, 1951 and the crop was ordered to be attached through a commissioner Sri Tribhuwan Tewari. An order of injunction was served by the commissioner on the parties not to damage the crop in question. Three persons were appointed caretakers of the crop and they made a comp...
Mata Badal Singh and ors. Vs. Bijay Bahadur Singh and ors.
Court: Allahabad
Decided on: Apr-04-1956
Reported in: AIR1956All707
H.S. Chaturvedi, J.1. This special appeal by the plaintiffs arises out of a suit for possession. The facts of the case are not disputed. One Ram Harakh Singh was the last male owner of the property which is involved in this suit. In the year 1916, he was murdered by his first two cousins, namely Ham Anand Singh and Ram Narain Singh, sons of Chandika Singh real brother' of Ram Harakh Singh's father. Both the brothers, that is, Ram Anand Singh and Ram Narain Singh were prosecuted and ultimately convicted under Section 304, I. P. C.2. On the death of Ram Ilarakh Singh, his widow succeeded to the estate of her husband as a Hindu widow, and in that capacity, she remained in possession of her husband's property till her death in 1933. She was survived by her daughter, Menda Kaur, but she could not succeed because of a family custom which excluded daughters from, inheritance. Ram Anand Singh and Ram Narain Singh wore in possession of the property of Ram Harakh Singh when this suit was filed i...
Firm Raghunandan Prasad Manohar Lal Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Apr-03-1956
Reported in: AIR1957All75
Agarwala, J.1. This is an application under Section 66 (2), Income-tax Act. 2. The applicant was required to produce arough cashbook in the matter of the assessment of tax for the year 1945-46. He produced some account book which was not accepted by the Income-tax Officer as genuine. Consequently the assessment against the applicant was made to the best of the judgment of the Income-tax Officer under Section 23(4) of the Act.The Income-tax Officer then proceeded to deal with the applicant's application for the registration of his firm for that year. He refused to register the firm on the ground that the rough cashbook produced was not a genuine record of the assessee's business transaction' and the non-production of the original account books resulted in the assessment being made under Section 23(4). Against this order there was an appeal to the Appellate Assistant Commissioner which was dismissed and then a second appeal to the Appellate Tribunal and then an application to the Appella...
F. and C. Osler (India), Ltd. Vs. Labour Appellate Tribunal of India a ...
Court: Allahabad
Decided on: Apr-03-1956
Reported in: (1956)IILLJ226All
O.H. Mootham, C.J. and C.B. Agarwala, J. 1. This is a petition under Article 226 of the Constitution which has been directed by Mr. Justice Mehrotra to be laid before a Bench.2. On 26 May 1952, Sri Ram Krishnan, the second respondent (herein referred to as the employee), entered into the service of F & C. Osier (India) Ltd. the petitioner (herein referred to as the company), as an accounts clerk upon terms and subject to the conditions of an agreement executed by both parties on that date. Under the terms of this agreement the employee's services could be terminated at any time on one month's notice and were also terminable forthwith if. in the opinion of the company, he was incompetent or negligent in the performance of his duties. On 2 December 1952, the company purporting to act under the agreement terminated the employee's services forthwith but paid him salary up to the end of that month. The employee's case was taken up by the Manpur Mechanical and Technical Workers Union who (?)...
Subedar and ors. Vs. the State
Court: Allahabad
Decided on: Apr-02-1956
Reported in: AIR1956All529
Desai, J.1. The appellants were convicted by the Additional Sessions Judge under Section 304, I. P. C, for causing the death of Bhajan Lal and under Section 323 for causing simple hurt to Mitthu. When we heard their appeal, we disagreed on the question whether they are guilty under Section 304, I. P. C., and referred the case to a third Judge for his opinion. We agreed on the question of the conviction under Section 323, I. P. C., and expressly recorded the finding that their convictions and sentences under Section 323 read with Section 34, I. P. C., were to be maintained.Thus not only was there no difference of opinion between us on the question whether they are guilty under Section 323, I. P. C., but also we expressly excluded it from the jurisdiction of the third Judge. There was only one record of the trial of the appellants for the two charges and it could not be split up into two records, one pertaining to the charge under Section 304, I. P. C., and the other pertaining to the ch...
The Co-operative Development and Marketing Union Ltd., Pharenda Vs. th ...
Court: Allahabad
Decided on: Apr-02-1956
Reported in: AIR1956All601
Mootham, C.J.1. This is an appeal from an order of Mehrotra J. dated 19-4-1955, dismissing a petition under Article 226 of the Constitution.2. The appellant, herein referred to as the Society, is a cane-growers' co-operative society; the first respondent, herein called the Company, is a limited company carrying on the business. of manufacturing sugar out of sugarcane, and the second and third respondents are respectively the Commissioner of the Gorakhpur Division and the Cane Commissioner.3. Individual cane-growers within the area which had been reserved for the supply of cane to the Company under the provisions of the United Provinces Sugar Fectories (Control) Act, 1938, supplied their cane to the Company through the Society, and the Company, with the previous permission of the Cane Commissioner, had prior to 1-4-1952, advanced loans to the individual cane-growers to enable them to improve the quality and 'quantity of the cane which they supplied. The Company also from time to time ad...
Birendra Prasad Lahiri and anr. Vs. the State
Court: Allahabad
Decided on: Apr-02-1956
Reported in: 1957CriLJ265
ORDERAsthana, J.1. The applicants who are brothers and share-brokers and share dealers in the city of Banaras were convicted by a first class Magistrate of that District under Section 409, I. P. C. and were sentenced to 1 year's rigorous imprisonment and a fine of Rs. 1,000/-. They filed an appeal against their conviction and sentence before the learned Sessions Judge of Banaras. Their conviction linger Section 409 I. P. C., was set aside and in lieu of it they were convicted under Section 403, I. P. C. Their sentence was, however, maintained, They have now come up in revision.2. It appears that the applicants were given a sum of Rs. 9,538-8-0 by one Shri Parmath Nath Sanyal, grand-father of the complainant who is also a resident of Banaras, for the purchase of -one hundred shares of Dhemo Moin Collieries at Rs. 16-13-0 per sham on the 29th August 1951 for a sum of Rs. 1.681-4-0 200 shares of Indian Cables at Rs. 15-15-0 per share on the 25th October 1951 for Rs. 3,187-8-0, and 10 Impe...
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