Allahabad Court May 1960 Judgments
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Ambika Singh Vs. State
Court: Allahabad
Decided on: May-10-1960
Reported in: AIR1961All38; 1961CriLJ15
Dhavan, J.1. The six appellants, Ghulab, Ambika, Chandrika, Amarnath, Trilakdharj and Krishna, were convicted by the learned Sessions Judge, Mirzapur, as a result of an occurrence which took place on 9-9-1959 in which Ajmer deceased lost his life. Ambika was convicted of murder and sentenced to death. The other five were also held guilty of murder with the aid of Section 149 of the Penal Code but sentenced to imprisonment for life. These 5 accused were also convicted of rioting and sentenced to two years' rigorous imprisonment each. Ambika was also convicted under Section 148 I. P. C. of the offence of rioting armed with deadly weapon and awarded rigorous imprisonment for three years, All of them have appealed against their conviction and sentences.2. The prosecution case against the appellants very briefly was as follows:There appears to have been a dispute over a plot of land between the accused Ghulab and the deceased Ajmer. Both were residents of the same village, Jasa Bhagaura. Ac...
Commissioner of Income-tax, Delhi, Ajmer, Rajasthan and Madhya Bharat ...
Court: Allahabad
Decided on: May-10-1960
Reported in: [1961]41ITR245(All)
BHARGAVA, J. - The question referred by the Income-tax Appellate Tribunal for our opinion is :'Whether on the facts and in the circumstances of this case, the remuneration received by the assessees karta as Government Treasurer, Ajmer-Merwara, fell to be charged as salary within the meaning of section 7 of the Income-tax Act, or should be regarded as income from business and chargeable under section 10 of that Act ?'The assessee is a Hindu undivided family which had several sources of income. Seth Lal Chand was the karta of the assessee family and it is said in the statement of the case that the karta Seth Lal Chand, was appointed Government Treasurer, Ajmer-Merwara, by the Chief Commissioner of Ajmer by his order dated 23rd February, 1940. His remuneration was fixed by a later order dated 21st March, 1940, at Rs. 195 per mensem. Under the terms of his appointment, he was required to furnish security and in that connection he deposited security to the value of Rs. 60,000 in the form of...
Moti Chandra and ors. Vs. Income-tax Officer
Court: Allahabad
Decided on: May-09-1960
Reported in: AIR1962All291
B. Upadhya, J.1. These two petitions under Article 226 of the Constitution were heard together and are being disposed of by a common order for they raise common questions of fact and law. Writ partition No. 1553 of 1958 relates to proceedings under Section 34 of the Income-tax Act and Rule 6-B of the Income-tax Rules in respect of the assessment year 1949-50 while writ petition No. 1370 of 1959 relates to similar proceedings for the assessment year 1950-51. The petitioners in case No. 1553 of 1958 are Shri Moti Chandra, Sri Kailash Nath, Shri Sarwan Lal Agarwal and Master Krishna Chandra (minor), while the petitioners in the other case are Shri Moti Chandra and Shri Sarwan Lal.The opposite party in both the cases is the Income-tax Officer, District III (ii), Kanpur. It is stated that a business was carried on in the name and style of Messrs. Roopnarain Ramchandra at Kanpur and this business belonged to a firm which in the relevant accounting period was constituted under an instrument o...
Seth Loon Karan Sethiya Vs. Capt. I.N. John and ors.
Court: Allahabad
Decided on: May-05-1960
Reported in: AIR1961All59
Dwivedi, J. 1. These appeals raise common questions and are accordingly being disposed of by a common judgment. 2. In a suit about (inter alia) the Mill No. 3, to which the appellant was a party, a preliminary decree was passed, and pending the preparation of the final decree a receiver was appointed. Pending appeal from the preliminary decree in this Court the receiver granted a lease to a person, from whom the appellant took the sub-lease. When the period of that lease was about to expire, the appellant claimed an extention of the lease on account of the labour strikes in the Mill. The lease was extended up to March 31, 1959 and the court directed him to vacate theMill. He prayed for time to wind up his business, and the court gave him fifteen days' time. The court also fixed April 27, 1959 for auctioning a fresh lease. On that date the appellant stated to the court that in the event the lease of the Mill No. 3 is not granted to him, he shall deliver vacant possession of Mill No. 3 t...
Sm. Mana Devi Vs. Malki Ram and anr.
Court: Allahabad
Decided on: May-05-1960
Reported in: AIR1961All84
S.N. Sahai, J.1. This is a decree-holder's appeal and arises in the following circumstances.2. The plaintiff decree-holder filed a suit for ejectment of defendant No. 1 Malki Ram and defendant No. 2 Dr. Manohar Lal Garg and for recovery of Rs. 260/- as arrears of rent from Malki Ram. The plaintiff's case was that she had let out the house in suit to Malki Ram alone on a rent of Rs. 13/- per month but he without any right let it out to Dr. Garg and in spite of notice to quit neither of the two defendants vacated the house in suit.3. Malki Ram did not contest the suit. The suit was contested only by Dr. Garg. His case was that he was a stranger and the tenant Malki Ram had sub-let the house to him at Rs. 13/- per month and subsequently there was an agreement between the plaintiff and him that he would make certain constructions in the house, including a motor garage etc. and that the rent would be enhanced from Rs. 13/- to Rs. 15/- per month, while the plaintiff was to pay the entire amo...
Commissioner of Income-tax, U. P. and Vs. P. V. Man Mal Uttam Chand.
Court: Allahabad
Decided on: May-03-1960
Reported in: [1961]42ITR203(All)
BHARGAVA, J. - The question referred by the Income-tax Appellate Tribunal for the opinion of this court is :'Whether, in the circumstances of the case, the losses of Rs. 26,843 in respect of the assessment year 1945-46 and of Rs. 28,224 in respect of the assessment year 1946-47 which were sustained by the assessee in Indian States were rightly allowed by the Tribunal to be adjusted against the profits from transactions in British Indian while computing the assessees income, profits and gains under the head `profits and gains of business profession or vocation ?'The assessee is a Hindu undivided family carrying on business in grain, both ready and forward, at various places. The headquarters of the assessee are at Hapur. The transactions for purchase and sale are entered into in the various markets within British India as well as in Indian States. In the two assessment years 1945-46 and 1946-47, the assessee earned profits in respect of transactions in British India but during the year ...
Radhey Lal Mannilal Vs. Commissioner of Income-tax, U.P. and V.P.
Court: Allahabad
Decided on: May-02-1960
Reported in: [1960]39ITR587(All)
BHARGAVA, J. - The question referred for our opinion by the Income-tax Appellate Tribunal is :'Whether the income received as compensation for closure of the rolling will would be assessable in the year of assessment 1945-46, relevant to the accounting year during which the mills were closed down, or would be assessable in the assessment year 1947-48, relevant to the accounting year in which the money was actually received ?'The assessee is a registered firm which was carrying on dealings in iron and ore rolling mill. The assessees previous year relevant to the assessment year 1945-46 was from that January 31, 1944, to the January 18, 1945. The assessee under some orders of the Government of India had to cease production in the rolling mill on account of shortage of coal as a result of which the mill remained closed from the August 16, 1944, to the June 30, 1945. For this compulsory closure the Steel Rolling Mills Association of India on behalf of the assessee made representations to t...
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