Allahabad Court November 1960 Judgments
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Ramji Lal Rais Vs. Commissioner of Income-tax, Lucknow.
Court: Allahabad
Decided on: Nov-29-1960
Reported in: [1963]47ITR127(All)
UPADHYA J. - The questions of law referred for the opinion of this court under section 66(1) of the Income-tax Act are :'1. Whether the U. P. Encumbered Estates Bonds received by the assessee in 1944 should be adjusted against the dues of both the debtors, Wahi-ud-din and Bashir-ud-din, notwithstanding the passing of two separate money decrees in 1940 against each of the debtors for half the debt by the special judge under the U. P. Encumbered Estates Act, 1934 ?2. Whether the receipt by the assessee of the sum of Rs. 58,266 in April, 1935, was rightly treated by the Tribunal as a receipt towards the principal of the debt and3. Whether the receipt of the U. P. Encumbered Estates Bonds by the assessee in November, 1944, was a receipt, in part, of income, profits and gains for the purpose of the assessment for 1945-46 ?'The assessee is a Hindu undivided family which lent a sum of Rs. 1,50,000 to two brothers, Wahi-ud-din and Bashir-ud-din, on a mortgage of their properties on the 15th De...
Laxmi Chand Agarwal Vs. the State of Uttar Pradesh and anr.
Court: Allahabad
Decided on: Nov-28-1960
Reported in: AIR1962All117
Jagdish Sahai, J.1. The petitioner Laxmi Chand Agarwal is the Executive Officer of the Municipal Board, Hapur (hereinafter referred to as the Board), having been appointed to that post in the year 1931. Sri K. C. Mittal was the President of the Board in January, 1958. On 23rd of November, 1958, Sri Mittal served on the petitioner a charge sheet and started proceedings against him under Section 69-A of the U. P. Municipalities Act (hereinafter called the Act). The petitioner did not participate in the enquiry held against him, and Sri Mittal, after completing the enquiry, has submitted the record of the case with his recommendations to the State Government before whom the matter is pending at present. The State Government has issued a notice calling upon the petitioner to show cause why he should not be dismissed from service. On these facts the petitioner has came to this Court and has prayed for the issue of a writ ofcertiorari quashing the proceedings of enquiry including the charge ...
Dr. B. Hirji and ors. Vs. B.T. Shapoorji and ors.
Court: Allahabad
Decided on: Nov-25-1960
Reported in: AIR1961All483
J.D. Sharma, J.1. This is a plaintiffs' appeal under Section 6A, Court-fees Act against an order dated the 31st July, 1956 of the learned Civil Judge, Allahabad, holding that the court-fee paid by the plaintiffs was insufficient.The plaintiffs claimed the following reliefs :1. That it may be declared that the entire proceedings of the meeting of 14-2-1952 including the resolutions passed therein are illegal, ultra vires and mill and void as regards the Mandli which is neither wound up by them nor can be wound up for any reasons whatsoever (valued at Rs. 5,000). 2. That the defendants be restrained front interfering with or obstructing in any manner whatsoever the plaintiffs in their use and enjoyment of the 'Bazam Gandhi Hall' property belonging to the Mandli as members thereof (valued at Rs. 200). 2. The plaintiffs' case, in brief, was that the parties were the members of a Socio-Religious Association called the Bazame Jashane Roze Bahrain Mandli, which is popularly known as the Mandl...
State Vs. Jagraj
Court: Allahabad
Decided on: Nov-23-1960
Reported in: AIR1961All556; [1961(2)FLR271]; (1961)ILLJ671All
V.D. Bhargava, J. 1. This is an appeal by the State against an order of acquittal passed by the Sessions Judge, Saharanpur, in a case under Section 14(2) of the Employees' Provident Funds Act, 1952. 2. The respondent Jagraj was the managing director and occupier of the Regmal Mills Straw Board Manufacturing Company, Saharanpur. According to the prosecution the aforesaid company was engaged in manufacturing grinding wheels and had in their employment 50 or more persons with effect from 1-1-54 and they were not making contribution towards provident fund of the employees and paying administrative charges. They were further required to submit monthly returns as prescribed under the Scheme, and as they failed to comply with these provisions they were liable to conviction under Section 14(2) of the Employees' Provident Funds Act, as also under paras 76 (a), (c) and (e) of the Provident Fund Scheme. The prosecution was launched after obtaining the required sanction of the Labour Commissioner,...
Photu Singh Vs. State
Court: Allahabad
Decided on: Nov-21-1960
Reported in: 1962CriLJ682
ORDERB. Dayal, J.1. This is a revision by Photu Singh who has been convicted under Section 19f Arms Act and has been sentenced to two years' R.I.2. The prosecution case was that the station Officer having received information that the applicant, who was wanted in several crimes end was present in the house of Mahesh Pd. in Mohalla Qaisar Ganj, in the city of Meerut, a raid was organised to arrest him. After taking mutual search, the raiding party surrounded the house of Mahesh Pd. and when they found the applicant together with Khub Singh sitting on one cot and Mahesh Pd. and his son on the other. When the applicant saw that the raiding party had arrived there, he tried to take out a revolver from a leather case which was hanging on his shoulder under his kurta. The witnesses overpowered the accused and got the revolver snatched from him.3. Upon these facts the only contention raised by the learned Counsel for the applicant is that the case was covered by Section 20 of the Arms Act and...
Mahmood Vs. State
Court: Allahabad
Decided on: Nov-17-1960
Reported in: AIR1961All538
Oak, J. 1. I agree with my learned brother that Mahmood's conviction under Section 302, I. P. C. should be upheld, but Ms sentence should be reduced to imprisonment for life- I would like to add a few words to explain the proper approach in cases of homicide committed under provocation. 2. In order to bring his case under Exception 1 to Section 300 I. P. C., an accused has to establish the following ingredients : (i) The provocation was sudden; (ii) the provocation was grave; and (iii) loss of self control These three ingredients may be considered one by one. (i): Whether the provocation was sudden or not does not present much difficulty. The word 'sudden' involves two elements. Firstly, the provocation must be unexpected. If an accused plans in advance to receive a provocation in order to justify the subsequent homicide, the provocation cannot be said to be sudden. Secondly, the inter val between the provocation and the homicide should he brief. If the man giving the provoca-tion is ...
State Vs. Chaudhry (S.R.) and ors.
Court: Allahabad
Decided on: Nov-16-1960
Reported in: (1961)ILLJ673All
Bishambhar Dayal, J.1. This is a revision against an order of acquittal acquitting the accused S.R. Chaudhry, proprietor, and Hari Shanker, manager of Union Dyers and Dry Cleaners, Birhana Road Kanpur, of an offence under Section 28 of the Uttar Pradesh Shops and Commercial Establishments Act. On 25 November 1958 the inspector appointed under the said Act visited the shop at 9-55 p.m. The time under the Act for closing the shop was 9 p.m. The inspector found that the door was open and a few people were inside the shop including the manager. The inspector in cross-examination has admitted that he saw no customers and he was unable to say whether only one light was burning or all the lights were burning and that the manager was looking into his accounts. Nobody took or gave any cloth at that time.2. The defence produced by the accused was that the shop had been closed at 9 p.m., thereafter the manager was looking into the accounts. D.W. 1 (Durga Pd.), an old customer, had been produced t...
State Vs. S.R. Chaudhry and ors.
Court: Allahabad
Decided on: Nov-16-1960
Reported in: 1962CriLJ625
ORDERBishambhar Dayal, J.1. This is a revision (sic) against an order of acquittal acquitting the accused S.R. Chaudhry Proprietor and Hari Shanker Manager of M/s. Union Dyers and Dry Cleaners Birhana Road, Kanpur of an offence under Section 28 of the U.P. Shops and Commercial Establishment Act. On the 25th oil November, 1958, the Inspector appointed under the said Act visited the shop at 9.55 p.m. Tile time under the Act for closing the shop was 9 p.m. The Inspector found that the door was open and a few people were inside the shop including the Manager. The Inspector in cross-examination has admitted that he saw no customers and he was unable to say whether only one light was burning or all the lights were burning and that the Manager Was looking into his accounts. Nobody took or gave any cloth at that time.2. The defence produced by the accused was that the shop had been closed at 9 p.m. whereafter the Manager was looking into the accounts. D.W. 1 (Durga Pd.) and old customer had be...
Raja Ram Vs. Ram Achal and anr.
Court: Allahabad
Decided on: Nov-15-1960
Reported in: AIR1962All6
Jagdish Sahai, J. 1. This appeal purports to be under Section 417(3) Cr. P. C. and has been filed by Raja Ram, who had made an application under Section 476 Cr. P. C. to the Consolidation Officer for filing a complaint under Section 195(i) (c) Cr. P. C, against Ram Achal respondent on the allegation that he had committed an offence punishable under Section 471 I. P. C.The Consolidation Officer filed a complaint against the respondent Ram Achal before a Magistrate, who convicted and sentenced the aforesaid respondent under Section 471 of the I. P. C. by his judgment dated the 21st of March, 1959. The sentence awarded was one year's R. I. Ram Achal filed an appeal before the learned Sessions Judge, Faizabad, who allowed it and acquitted Ham Achal on the 16th December, 1959 whereupon Raja Ram filed the present appeal. 2. A preliminary objection has been taken about the maintainability of the appeal on the ground that Raja Ram cannot be comprehended in the word 'complainant' occurring in S...
State Vs. Mangal Singh and anr.
Court: Allahabad
Decided on: Nov-15-1960
Reported in: 1962CriLJ684
Jagdish Sahai, J.1. This revision application has been f ltd by the State under the provisions of Section 439 Cri.P.C. against the opposite parties Mangal Singh and Rati Lal. The opposite parties were prosecuted for offences punishable under Sections 42/123 and 38 read with Section 42/123 of the Motor Vehicles Act (hereinafter referred to as the Act). The opposite parties were convicted under Section 42/123 of the Act and sentenced to pay a fine of Rs. 200/- Or in default of payment of fine to undergo three months simple imprisonment. They were also convicted under Section 38 read with Section 42/123 of the Act and sentenced to pay a fine of Rs. 200/- or in default of payment of fine to undergo three months simple imprisonment each. The opposite parties filed an appeal before the learned Session Judge, Meerut against the order convicting and sentencing them. This appeal was heard by Sri H.N. Kapoor, Civil and Sessions Judge, Meerut, who by his judgment dated 30th October, 1959 allowed ...
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