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Allahabad Court December 1957 Judgments

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Dec 13 1957

Gokul Vs. the State

Court: Allahabad

Decided on: Dec-13-1957

Reported in: AIR1958All616

R.N. Gurtu, J. 1. This appeal has come to me upon a difference of opinion between my brother Roy J. and my brother Mulla J. under Section 429 of the Code of Criminal Procedure.2. Appellant Gokul was convicted on the 14th January, 1955 by the Additional Sessions Judge of Pilibhit under Section 395 of the Indian Penal Code and was sentenced to five years rigorous imprisonment. He submitted an appeal from jail under Section 420 of the Code of Criminal Procedure. The appeal was numbered as 435 of 1955 and was submitted to my brother Nasirullah Beg under Part III, Chapter XVIII, Rule 13 (2) of Rules of Court. That rule runs as follows :'(2) On receipt of such petition of appeal or application for revision the office shall examine it and endorse thereon a report containing as nearly as may be the particulars required under Rule 7 and the Registrar shall thereafter submit it to a Judge for orders. If the case is one which cannot be dealt with by the Judge sitting alone, the orders passed by t...


Dec 13 1957

Than Mal Vs. the Income Tax Officer and ors.

Court: Allahabad

Decided on: Dec-13-1957

Reported in: AIR1958All636

D.N. Roy, J. 1. This revision has been referred by a learned single Judge of this Court to the Division Bench on account of certain important questions of law arising in it.2. A firm styled as Sukhdayal Ram Bilas held a decree against Basdeo Sheo Karan Das. In execution of that decree certain property belonging to the judgment-debtor was put up for sale and a sum of Rs. 28,000/- was realised and a sum of Rs. 7,078-10-0 was paid towards the decree in execution of which the property was sold and a sum of RS. 1510-5-0 was rateably distributed to certain other decree-holders. A balance of Rs. 19,411-1-0 remained in deposit with the court.That sum was attached in a number of Proceedings both before judgment and after passing of decrees. The judgment-debtor firm had been assessed to income-tax and a sum of Rs. 31,448-15-0 were due on account of the income-tax. The Income-Tax Officer of Fatehgarh by a letter dated the 14th of February, 1950 informed the Civil Judge that a recovery certificate...


Dec 12 1957

Ram Jeet and ors. Vs. the State

Court: Allahabad

Decided on: Dec-12-1957

Reported in: AIR1958All439; 1958CriLJ716

B.R. James, J. 1. This revision raises two important questions with, regard to the scope of Section 540 of the Code of Criminal Procedure. The facts are briefly these. Ramjeet and others were tried before the Sessions Judge of Jaunpur for riot, murder and allied offences. In accordance with the recent amendment in the Code, the trial was by the Judge sitting alone. After the entire evidence had been recorded, arguments were heard and concluded on the 10th November, 1956, and the learned Judge fixed the 21st November, 1956 for the pronouncement of judgment. But when he sat down to prepare the judgment and gave a thorough consideration to the evidence on the record it appeared to him that for the just decision of the case the evidence of certain persons who had not been examined hitherto was essential. Hence on the 21st November the date originally fixed for the delivery of judgment he decided to summon and examine those persons under Section 540, Cr. P. C. The defence counsel objected t...


Dec 12 1957

Municipal Board Vs. Eastern U.P. Electric Supply Co. Ltd. and ors.

Court: Allahabad

Decided on: Dec-12-1957

Reported in: AIR1958All506

J.N. Takru, J.1. This is a revision application under Section 115 Civil Procedure Code and is directed against an order of the learned Munsif of Ghazipur dated 14th September, 1951, whereby he allowed the application made by the opposite party under section 33 of the Indian Arbitration Act, '1940.2. The facts giving rise to the aforesaid revision may be briefly stated as follows:The parties to the dispute are the Eastern U. P. Electric Supply Company Ltd., Ghazipur and the Municipal Board of Ghazipur which we shall, for the sake of convenience hereinafter refer to as the Company and the Board respectively. On 30-5-1949 the Company filed an application supported by an affidavit under Section 33 of the Indian Arbitration Act, 1940 before the learned Munsif of Ghazipur, to which the Board, the District Magistrate, Ghazipur and the Electric Inspector to the Government of United Provinces were made opposite parties.The application stated that the Company and the Board had entered into an ag...


Dec 12 1957

Vishwa Mitra Kochar Vs. Girdhari Lal Tandon

Court: Allahabad

Decided on: Dec-12-1957

Reported in: AIR1958All683

ORDERV.D. Bhargava, J.1. This is an application in revision under Section 115, C. P. C.2. The parties in this case referred the matter to arbitration and it was agreed that the arbitrator would have full power to take evidence of the parties or to decide in any manner that he liked after hearing the parties, and the parties would have no objection. It was further provided that the arbitrator shall be entitled to use his own personal knowledge or make enquiry or take evidence secretly or decide even without taking evidence.3. The reference thus was in the widest possible terms.4. Objection was taken on behalf of the plaintiff that he was not bound by this award because the arbitrator had relied on a certain report of an overseer. Both the Courts below have come to this finding that the report of the overseer was not admissible and, therefore the arbitrator judicially misconducted himself and on that ground they set aside the award. Aggrieved with that decision the defendant has come to ...


Dec 12 1957

J.K. Cotton Spinning and Weaving Mills Co. Ltd. Vs. Commissioner of In ...

Court: Allahabad

Decided on: Dec-12-1957

Reported in: [1958]34ITR856(All)

BHARGAVA J. - The question of law referred by the Income-tax Appellate Tribunal for the opinion of this court is as follows :'Whether the order of the Income-tax Officer under section 23A(1) of the Indian Income-tax Act is barred by limitation on the ground that it was passed on 14th March 1946 in respect of the assessment year 1940-41, the relevant previous year of the assessee company being calendar year 1939 ?'The assessee, which is company incorporated under the Indian Companies Act, maintained accounts treating each calendar year as the year of account, so that the books of account were closed on the 31st of December, every year. The company during the calendar year 1939 earned profits to the extent of Rs. 10,16,602 which were assessed in the hands of the company in the relevant assessment year 1940-41. Out of these profits, dividends amounting to Rs. 4,05,000 were declared at the annual general meeting of the assessee company held on 26th January, 1944, and those dividends were d...


Dec 11 1957

Ram Nath Vs. State

Court: Allahabad

Decided on: Dec-11-1957

Reported in: AIR1958All368; 1958CriLJ595

V.D. Bhargava, J.1. These are six applications in revision. They have been connected as similar question of law arises in all of them.2. The applicants in all the revisions were dealers in coal. A raid was made on the shop of Ram Nath (applicant in Criminal Revision No. 1198 of 1955.) on 12-4-54 at about 11 a.m. or 12 noon by the Sub-Inspector of Police and Steam coal weighing three thousand maunds was recovered from his shop. Ram Nath is said to have had no licence to have steam coal and, therefore, he was prosecuted under Sub-clause (1) of clause 3 of the U. P. Coal Control Order, 1953 which prohibited stocking and sale of steam coal without a licence or permit. Similarly in criminal Revision No. 1264 of 1955 a raid was made on the 12th April 1954 at the shop of Bechan and he was found in possession of eighty maunds of coal and he was also prosecuted. In Criminal revision 1265 of 1955 the raid was made on the 12th April 1954 and about 200 maunds of coal was re-covered. In Criminal Re...


Dec 11 1957

Brij Lal Suri Vs. the State of Uttar Pradesh and ors.

Court: Allahabad

Decided on: Dec-11-1957

Reported in: AIR1958All621; 1958CriLJ114

M.L. Chaturvedi, J. 1. This is an application under Articles 132(1) and 133(1) of the Constitution for grant of certificates that the case involves substantial questions of law as to the interpretation of the Constitution and that the judgment sought to be appealed against involves directly and indirectly a claim or question respecting property worth not less than Rs. 20,000/-.2. The facts of the case, in brief, are that the applicant, Brij Lal Suri, is the Karta of a joint Hindu family firm trading under the name of Northern India Lime Marketing Association, Dehra Dun, (hereinafter called the firm). There are substantial lime stone and other mineral deposits in the district of Dehra Dun and some other districts in this State. On the 31st July 1948 the firm was granted a prospecting licence to prospect for sulphates, carbonates, phosphates and sulphides such as Gymsum, Albaster, Limestone and others.The licence was in the standard form of prospecting licence, as prescribed in the U. P....


Dec 11 1957

Mohammad Ali Vs. the State of Uttar Pradesh and ors.

Court: Allahabad

Decided on: Dec-11-1957

Reported in: AIR1958All681

D.N. Roy, J.1. This special appeal is directed against an order dated 22-11-1957 passed by a learned Single Judge of this Court by which Civil Miscellaneous Writ Petition No. 3023 of 1957 had been rejected. The appellant was employed by the Municipal Board of Maunath Bhanjari in the district of Azamgarh as an overseer. Under the provisions of Section 68(2) of the U. P. Municipalities Act the appointment and the salary and other conditions attached thereto are required to be subjected to the approval of the State Government. The matter in the present case appears never to have been sent up to the State Government for approval. It came to the notice of the District Magistrate of Azamgarh that the appellant was performing duties as an overseer without the approval of the State Government. Consequently he brought it to the notice of the State Government.The State Government after carefully considering the matter refused to approve of the appointment and sent a direction to the District Mag...


Dec 10 1957

Shri Sita Ram Kayan, Kanpur Vs. the Commissioner of Income-tax

Court: Allahabad

Decided on: Dec-10-1957

Reported in: AIR1958All648; [1958]34ITR841(All)

V. Bhargava, J. 1. The following question has been referred by the Income-Tax Appellate Tribunal for the opinion of this Court:'Whether on the above facts and the findings of the Tribunal, the assessee is entitled to claim deficiency attributed to the chargeable accounting period under consideration against the excess profits in the preceding chargeable accounting periods?'2. The assessee is an individual who was carrying on business in cloth and cotton, During the chargeable accounting period commencing from 8-11-1942, and ending on 30-9-1943, he was assessed to excess profits tax. On 30-9-1943, the assessee closed his business and went to his place of origin. He returned to the place where he was carrying on the business and then on 24-3-1944, he started a new business in cloth and cotton. This business was carried on upto 28-5-1945.During this period between 24-3-1944, and the 28-5-1945, the assessee earned profits which were far below the standard profits of his earlier business wh...


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