Allahabad Court March 1957 Judgments
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Jai NaraIn Vs. Assistant Sales Tax Officer
Court: Allahabad
Decided on: Mar-29-1957
Reported in: [1957]8STC795(All)
Mehrotra, J.1. These three petitions under Article 226 of the Constitution raise a common question of law and may be disposed of by one judgment. The prayer in these petitions is that a writ of mandamus be issued to the opposite party, the Assistant Sales Tax Officer, In charge, Check Post Hindon Bridge, Ghaziabad, directing him not to make any endorsement restraining the delivery of the goods to the petitioners.2. The petitioner in Writ Case No. 342 of 1957 is the proprietor of Messrs. Jainarain Tika Ram and carries on business at Sikandrabad, district Bulandshahr. The petitioner in Writ Case No. 407 of 1957 is the proprietor of Firm Sardar Partap Singh Mahinder Singh and carries on the work of printing cloth at the outskirt of the city of Bulandshahr. Sri Moti Lal Agarwal is the petitioner in Writ Case No. 542 of 1957 and carries on the business of buying and selling cloth at Kher in the district of Aligarh. The facts set out briefly in these petitions are that under Section 28 of th...
Ratan Lal Gupta Vs. State Transport Authority and anr.
Court: Allahabad
Decided on: Mar-27-1957
Reported in: AIR1957All471
Randhir Singh, J 1. This is a special appeal from an order of a learned single Judge (in this case the Hon'ble the. Chief Justice) dismissing a petition for a writ made under Article 226 of the Constitution.2. It appears that the applicant's father was one of the many applicants for grant of a permit for plying a stage carriage on the Muzaffarnagar-Bhopa-Bhakerheri route. The application for a permit made by Munna Lal was, however, not granted and a permit was granted to another man, Munna Lal then went up in appeal to the State Transport Authority. During the pendency of the appeal, however, Munna Lal expired and the appellant made an application for the substitution of his name in place of his deceased father. This application was rejected and the applicant filed the writ petition which was dismissed and which is now the subject-matter of the special appeal.3. Originally there were two vacancies on the Muzarfarnagar-Bhopa-Bhokerheri route. At the time when the appeal was filed by Mun...
State Vs. Tillu
Court: Allahabad
Decided on: Mar-27-1957
Reported in: AIR1957All654
Roy, J. 1. These we three appeals by the State against Tillu, Munshi Ram and Jaswant Rai respectively in which a common question of law arises. Counsel have been heard and these three appeals may, therefore, be disposed of by a common judgment. Criminal Appeal No. 1042 of 1954 is against Tillu, who was prosecuted for an offence under Section 60 (a), U. P. Excise Act. Criminal Appeal No. 1043 of 1954 is against Munshi Ram, who was prosecuted, under Section 60 (f), U. P. Excise Act. And Criminal Appeal No. 1059 of 1954 is against Jaswant Rai, who was prosecuted under Section 60 (a), U. P. Excise Act. In all the three cases, which were tried separately by the same Magistrate, the Magistrate was of the view that he could not take cognizance of the offence punishable under Section 60 in view of the provisions of Section 70, U. P. Excise Act, because the complaint or the report had been made by the Station officer of the police station who was not an 'excise officer' within the meaning of th...
Rashidunnissa and anr. Vs. Ata Rasool
Court: Allahabad
Decided on: Mar-25-1957
Reported in: AIR1958All67
Srivastava, J.1. This is a plaintiffs' appeal that arises out of a suit for a declaration and accounts. Sheikh Amanat Rasul created a waqf as permitted by the Muslim Waqf Validating Act (Act no. VI of 1913), on the 25th of February 1931. By the waqf deed of that date he dedicated the property in suit in perpetuity and the waqf was described by him as 'waqf alal nafs khud wa alal ayal wa aulad Khud' (waqf for my own self, for my ayal and for my aulad).He appointed himself as the first mutwalli but reserved to himself the right of spending the income of the dedicated property, after making certain payments to specified charitiesin any way, he liked for his own support and maintenance and that of his descendants. He provided that after him, his son Ata Rasul would become the mutwaili and then laid down a line of succession for subsequent mutwallis.He further reserved to himself the right to make additions and subtractions to the conditions of the waqf in his own life time, and provided th...
Board of Revenue Vs. Padum Bahadur Singh
Court: Allahabad
Decided on: Mar-25-1957
Reported in: AIR1957All391
Srivastava, J. 1. This is a reference by the Board of Revenue under Section 57(1)(a) of the Indian Stamp Act. 2. On the 1st of December, 1950, Kunwar Padum Bahadur Singh executed a document in favour of Ramesh Chandra. In this document Kunwar Padum Bahadur Singh was described as the seller, while Ramesh Chandra was described as the buyer. Clause I of this document is in these words: 'The seller in consideration of the payment by the buyer, as hereinafter provided, of the price of Rs. 50,000 (Rupees fifty thousands) sells to the buyer, subject to the conditions hereinafter appearing, all the trees excepting sal sain, shisham and Khair up to 15 inches girth measured at a height of 6 inches from the surface in Compartment Nos. 1, 2, 3, 4, 5, 8, 9 and 11 including the part commonly known as Majhara in part of Village Rynorpur Grant, Pargana Eastern Doon, District Dehradun, approximate area 886 acres.' Then comes Clause 2 which provides as follows: The Buyer shall pay the said sum of Rs. 50...
Anant Ram Kanhaiya Lal Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Mar-25-1957
Reported in: AIR1957All717; [1957]32ITR75(All)
V. Bhargava, J. 1. The Tribunal has referred the following question for the opinion of this Court under Section 66(1) of the Income-tax Act: 'Whether on the facts and in the circumstances stated 9bove, a fresh notice under Section 28, (3) was necessary to be issued and the penalty proceedings are on that account null and void?' 2. The penalty proceedings arose out of proceedings for assessment of the assessee Anant Ram Kanhaiyala, Kanpur, for the assessment year 1944-45. After the assessee had' filed its return, a notice was given to it under Section 22 of the Income-tax Act. It was held by the Income-tax Officer that the assessee had failed to comply with this notice. -In addition, it was held by the Income-tax Officer that there had been deliberate suppression of certain profits by the assessee. On these findings, the assessee was assessed under Section 23 (4) of the Income-tax Act on the 31st of August 1945. Before this assessment order was passed, a notice was issued to the assesse...
Priyanand Prasad Singh Vs. Income Tax Officer
Court: Allahabad
Decided on: Mar-25-1957
Reported in: AIR1957All760
V. Bhargava, J. 1. The following questions of law have been referred for the opinion of this Court: 1. Whether in the circumstances of the case the proceedings started for the assessment year 1945-46 under Section 34 of the Income-tax Act were valid in law? 2. Whether In the circumstances of the case, the price of timber trees received by the assessees was exempt from the income-tax either as, (a) agricultural income under Section 4(3)(viii), I. T. Act, or as, (b) casual income under Section 4(3) (vii), Income-tax Act. 2. This reference relates to assessment years 1945-46 and. 1946-47. The assessee was assessed for the year 1945-46 on 28th of November 1945 on a total income of Rs. 12,055/- on the basis of the return filed by him. The assessee owned certain blocks of forest in the district of Gorakhpur situate in villages Anantpur alias Bhadauna and Dumri which according to the assesses were follow land but had been converted into forest by planting trees on them. The trees on these l...
Raja Priyanand Prasad Singh Vs. Commissioner of Income-tax, U.P.
Court: Allahabad
Decided on: Mar-25-1957
Reported in: [1957]32ITR320(All)
BHARGAVA, J. - The following questions of law have been referred for the opinion of this Cour :(1) Whether in the circumstances of the case, the proceedings started for the assessment year 1945-46 under section 34 of the Income-tax Act were valid in la ?(2) Whether in the circumstances of the case the price of timber trees received by the assessee was exempt from income-tax, either as(a) agricultural income under section 4(3)(viii) of the Income-tax Act, or as(b) casual income under section 4(3)(vii) of the Income-tax Ac ?This reference relates to assessment years 1945-46 and 1946-47. The assessee was assessed for the year 1945-46 on 28th of November, 1945, on a total income of Rs. 12,055 on the basis of the return filed by him. The assessee owned certain books of forest in the district of Gorakhpur situate in village Anantpur alias Bhadauna and Dumri which according to the assessee were fallow land but had been converted into forest by planting trees on them. the trees on these lands ...
Mohammad Azizul Rahman Khan Vs. Mohammad Ibrahim
Court: Allahabad
Decided on: Mar-22-1957
Reported in: AIR1958All19
Mukerji, J.1. This is an application in revision by a plaintiff against an order of the Court below withdrawing its earlier order in respect of a commission which it had directed to issue to Pakistan for the examination of certain witness.2. It appears that the plaintiff made an application for the examination of certain witnesses on commission; originally he wanted the examination of three witnesses on commission but subsequently the plaintiff confined his request to the examination on commission of Saghir Ahmad, who was residing at the time in Pakistan. On the 9th of September, 1952 the Court appointed a local lawyer as a Commissioner for the examination of Saghir Ahmad in east Pakistan. It appears that subsequently it was brought to the notice of the Court that a commission could not be issued for the examination of a witness in Pakistan because there were no reciprocal arrangement between India and Pakistan for the examination of witnesses in either of those two territories.The Cou...
Tilok Chand Vs. Mer Chand and ors.
Court: Allahabad
Decided on: Mar-22-1957
Reported in: AIR1957All547
Tandon, J.1. One Tilok Chand filed an application under Order 33, Civil P. C., for permission to sue in forma pauperis against four persons, Mer Chand, Par manand, Sita Ram and Har Dayal, in respect of a debt alleged to have been due to him upon a promissory note made in his favour on 23-3-1949.2. Admittedly both the applicant and opposite parties are displaced persons from West Pakistan, The debt in question also was, according to the application, advanced at Dera Ismail Khan in West Pakistan, The applicant came to India from West Pakistan as a result of the disturbances in connection with the setting up of the two Dominions and settled down at Agra. On 29-5-1950 he made the application out of which this revision has arisen under Order 33, claiming that he was a pauper and was unable to pay the court-fee payable on the plaint.This application came up for disposal before the learned Civil Judge Agra on 26-7-1952 when the learned Civil Judge rejected it on the preliminary ground that th...
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