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Allahabad Court December 1957 Judgments

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Dec 07 1957

Municipal Board of Hardwar Union, Hardwar Vs. Sri Raghubir Singh and a ...

Court: Allahabad

Decided on: Dec-07-1957

Reported in: AIR1958All430

O.H. Mootham, C.J. 1. These are appeals by the Hardwar Union Municipal Board from an order of Mr. Justice Mehrotra dated 26-9-1955, which raise the question of the validity of a tax imposed by the appellant Board on, inter alia, motor vehicles leaving the limits of the Hardwar Union Municipality when carrying passengers. The tax (described variously as a toll or tax or toll tax) was first imposed by the appellant Board on 29-10-1941, in exercise of the powers conferred on it by Section 128 (1), Clause (xiv) of the U. P. Municipalities Act, 1916. The Notification imposing the tax, so far as is relevant, reads as follows: 'Levy of toll on motor vehicles and tongas entering or leaving the municipality with passengers. DESCRIPTION OP THE TAX. A toll tax on motor vehicles and tongaa entering or leaving the limits of the Hardwar Union Municipality with passengers to be levied at the rate of annas 2 per passenger. Provided that children over three years of age and under twelve shall be cha...


Dec 06 1957

Mulak Shah and ors. Vs. the Sales Tax Officer, Muzaffarnagar and ors.

Court: Allahabad

Decided on: Dec-06-1957

Reported in: AIR1958All676

O.H. Mootham, C. J. 1. This is a petition under Article 226 of the Constitution. 2. The petitioners have been assessed to sales tax in the sum of Rs. 31,250/- in respect of the assessment year 1952-53. They have appealed against the order of assessment, which is dated 3-5-1955, to the Judge (Appeals), and that appeal is still pending. An application made by the petitioners to the sale tax authorities for stay of execution pending the disposal of their appeal has been refused, and as the petitioners have not paid the tax demanded, their property has been attached and is likely to be sold in the near future. 3. In this petition the petitioners challenged the validity of the assessment order on a number of grounds, and the principal relief which they seek is that the order of assessment be qua-shed by a writ of certiorari. 4. We do not however consider that this is a case in which this Court should intervene. The petitioners have not only an alternative remedy but they are pursuing that r...


Dec 05 1957

Paras Ram and anr. Vs. Municipal Board, Aligarh

Court: Allahabad

Decided on: Dec-05-1957

Reported in: AIR1958All566

D.N. Roy, J.1. This second appeal is by the defendants who are the sons of one Behari Lal. It arises out of a suit brought by the Municipal Board of Aligarh for the removal of certain encroachments alleged to have been made by the defendants over rasta plot bearing No. 648 situate in mohalla Nuner Darwaza, adjacent to the west of which is defendant's bagichi situate in plot No. 647. The plaintiff came upon the allegation that in December, 1945, the defendants broke a portion of the eastern compound wall of their bagichi and made an encroachment over the rasta land delienated in red in the map annexed to the plaint.2. The defendant resisted the suit on the ground that no encroachment had been made over the rasta land and that the portion of the land in dispute forms part of their bagichi which they had obtained on lease from one Raja Prem Pratap Singh. The trial Court issued a commission to one Sri Bankey Lal, a practising lawyer, to find out upon inspection and measurement Whether an e...


Dec 05 1957

Tobacco Friends Union, Saharanpur Vs. State of U.P. and ors.

Court: Allahabad

Decided on: Dec-05-1957

Reported in: AIR1958All688

R. Dayal, J.1. The workmen of the Imperial Tobacco Company of India Ltd., Saharanpur had two trade unions -- one under the name of the Cigarettes Workers Union, Saharanpur and the other under the name of Tobacco Friends Union, Saharanpur. There had been some disputes between the workmen and the company. The Cigarettes Workers Union applied to the Conciliation Officer on 29-12-1953 praying for his referring certain disputes between the workmen and the company to a Conciliation Board.The Conciliation Officer constituted a Conciliation Board and an agreement was signed on behalf of the company and the Cigarettes Workers Union on 30-12-1953. The Chairman of the Conciliation Board reported the settlement to the local Government on 2-1-1954. The Government passed the following order on 14-6-1954:'Whereas the Conciliation Board, Meerut constituted under Section 5(1) of Government Order No. 615(LL)/XVIII-7(LL)/51, dated 15-3-1951, has been successful in bringing about an amicable settlement in...


Dec 03 1957

Abhiman Singh and ors. Vs. Ram Hit Singh and anr.

Court: Allahabad

Decided on: Dec-03-1957

Reported in: AIR1958All437

R.N. Gurtu, J.1. This was a suit by the plaintiffs against two defendants for a declaration that they were the owners in possession of the property described at the foot of the plaint under a sale deed dated 2-11-1931.2. One of the defendants namely, Ram Anjor Singh, was a minor at the time of the suit. The plaintiffs had, therefore, to get a guardian ad litem appointed. An application was made proposing the mother as the guardian ad litem. She refused. Then another relation was proposed. He also refused and finally the plaintiffs moved that the court should appoint an advocate as the guardian of the said, minor. Accordingly, Sri Raj Bahadur Lal Vakil was appointed guardian.After his appointment Sri Raj Bahadur Lal made an application for permission to refer the case to the arbitration of one Bhagauti Din Tewari. The court granted permission for the case to be referred. The other defendant Ram Hit Singh, was also a party to the reference. After the case had been referred to the arbitra...


Dec 03 1957

Lakhan Vaish Vs. State

Court: Allahabad

Decided on: Dec-03-1957

Reported in: AIR1958All445; 1958CriLJ722

M.C. Desai, J. 1. This is an appeal by Lakhan against a judgment of the Sessions Judge of Budaun, who has convicted him under Section 307 of the Indian Penal Code and sentenced him to rigorous imprisonment for four years.2. The appellant lives In Bisauli town and his neighbour Badri Prasad previously practiced as Mukhtar and is now doing business. Badri Prasad has an oil and flour mill and a cane-crusher in Bisauli about three furlongs to the east of his house. His relations with the appellant ana his brother Sohan Lal and cousins Basanti Lal and Puran Mal had been strained for the last five years due to litigation between them. There was a case instituted by his Karinda against the appellant or his relations and there have been cases brought against him. One suit was instituted by him against Basanti Lal and PuranMal for possession and damages and its summonses were served on them on 29-4-55.After the institution of the suit but a few days before the summonses were served, he complain...


Dec 03 1957

The Ratna Sugar Mills Co. Ltd., Benaras Vs. the Commissioner of Income ...

Court: Allahabad

Decided on: Dec-03-1957

Reported in: AIR1958All633; [1958]33ITR644(All)

V. Bhargava, J. 1. The two questions that have been referred by the Income-tax Appellate Tribunal for opinion to this Court are : 1. 'Whether the subsidy of a sum of Rs. 89,791/- paid by the Government of India to the assessee company during the present accounting period is liable to be assessed as income, profits or gains of the assessee's business? And 2. Whether this sum of Rs. 89,791/- is in the nature of a refund of the additional excise duty levied and paid by the assessee during the year under consideration?' 2. The assessee is a limited company carrying on the business of! manufacturing sugar. It appears that, in the relevant accounting period ending on 30-10-1947, relating to the assessment year 1948-49, certain increases in the existing wage levels of workmen prevailing in the sugar factories in U. P. and Bihar, were recommended by the Labour Wage Inquiry Committee, These recommendations were accepted by the Governments of U. P. and Bihar so that the Government of U. P. orde...


Dec 02 1957

Athalye (D.G.)(Upper Ganges Valley Electricity Supply Co., Ltd.) Vs. S ...

Court: Allahabad

Decided on: Dec-02-1957

Reported in: (1959)ILLJ1All

V.D. Bhargava, J.1. This is an application under Sections 561A and 526 of the Criminal Procedure Code for quashing the proceedings or in the alternative to transfer the case from Moradabad to some other adjoining district. The applicant Sri D.G. Athalye was Resident Engineer of the Upper Ganges Valley Electricity Supply Company, Ltd., Moradabad, on 12 March 1956 but on the date of the prosecution he had ceased to be so. There were labour disputes pending between the company, of which the applicant was the Resident Engineer, and its employees, one of them being one Sri G.S. Srivastava, mains foreman. These labour disputes had been pending both before the Regional Conciliation Officer, Kanpur, and the Central Government Industrial Tribunal, India, Lucknow, and also before the Labour Appellate Tribunal in appeal. The company wanted to dismiss Sri G.S. Srivastava on account of misconduct and therefore permission was sought from the Central Government Industrial Tribunal, Lucknow, to dismis...


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