Allahabad Court September 1960 Judgments
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Smt. Chandrawati Tewari and ors. Vs. Uttar Pradesh Government
Court: Allahabad
Decided on: Sep-23-1960
Reported in: AIR1961All183
Nigam, J.1. The State of Uttar Pradesh obtained a decree for costs in a proceeding under the Land Acquisition Act against Inder Dutt Tewari. In execution proceedings this case was registered as Execution. Case No. 13 of 1954. It was prayed that the house in question be sold. Thereupon Inder Dutt Tewari filed an objection under Section 47 of the Code of Civil Procedure. This was registered as Miscellaneous Case No. 128 of 1956. The objector urged that he was an agriculturist within the meaning of Section 60 of the Code of Civil Procedure and that the house attached and put to sale was his residential house and he was in actual occupation as such.He, therefore, prayed that the house be released from attachment and sale under Section 60 of the Code of Civil Procedure, The State Government filed an objection pointing out that the objector was not an agriculturist as agriculture was not his main source of income and he did not personally till the land. It was pointed out that he owned many ...
Kallan Khan Vs. State
Court: Allahabad
Decided on: Sep-23-1960
Reported in: AIR1961All261; 1961CriLJ584
A. P. Srivastava, J. 1. This application in revision has been referred to this Bench for the decision of the following question : 'In order to sustain a conviction under Section 14 read with Section 3(2)(C) of the Foreigners Act, is it necessary to prove (a) that a permit was issued to the accused under Section 7 of the Foreigners Order and (b) that the accused stayed on in India after the expiry of the period indicated in the permit or can the accused be convicted merely for staying on beyond the period shown in his visa?' 2. The applicant Kalian Khan had migrated to Pakistan, He obtained a passport bearing No. 330624 from the Pakistan Government on the 5th July 1955 and also obtained Visa No. 28781-82 of the 26th March 1957. The visa was of category 'C'. He entered India on the basis of the passport and the visa and reported his arrival at Police Station Mundha on the 30th March 1957. The District Magistrate of the place granted him a permit entitling him to remain in India till the ...
S.P. Dubey Vs. Narsingh Bahadur
Court: Allahabad
Decided on: Sep-23-1960
Reported in: AIR1961All447; 1961CriLJ185
ORDERW. Broome, J. 1. This revision application is directed against an order passed on 16-9-1956 by Sri T. C. Hingorani, Special Railway Magistrate, Meerut, acquitting the opposite-party Narsingh Bahadur in a case under Section 112 of the Railways Act. Along with it is another application (under Section 561-A Cri. P. C.) praying for the expunction of certain strictures passed in the judgment on the conduct of S. P. Dubey, Ticket Examiner, and G. P. Misra, Assistant Commercial Officer (Tickets) of the Northern Railway.2. The prosecution allegations were that on 25-8-1958 the opposite-party Narsingh Bahadur was detected by Ticket Examiner S. P. Dubey at Prayag Railway Station travelling without ticket in a third class compartment of the Pratapgarh-Allahabad Down passenger train. The defence plea on the other hand, was that the opposite-party had not travelled in the said train but had merely come on to the station platform to meet a friend, who was arriving by that train.3. The alleged o...
Agra Bullion Exchange Ltd. Vs. Commissioner of Income-tax.
Court: Allahabad
Decided on: Sep-23-1960
Reported in: [1961]41ITR472(All)
UPADHYA, J. - The question referred for the opinion of this court is :'Whether in the circumstances of the case the sums of Rs. 26,903 and Rs. 6,040 were the assessee companys income liable to tax ?'The assessee is a company incorporated in 1946 and appears to have been formed specifically with a view to bring together merchants dealing in gold and silver in Agra. One of the objects of the company, notice by the Income-tax Appellate Tribunal is :'To contribute for charitable and other purposes out of the profits of the company.'The assessee company maintains a trading hall where licensed traders (trading members) do business in bullion through licensed brokers. As stated by the Tribunal in the statement of the case the traders pay to the assessee company whatever amount is due from them on account of (1) commission, (2) brokerage, (3) charity and (4) difference. The assessee company has certain rules which are printed and are known to all the members who agree to use the trading hall o...
Kunwar Krishna Chandra Vs. Commissioner of Income-tax.
Court: Allahabad
Decided on: Sep-23-1960
Reported in: [1961]42ITR137(All)
UPADHYA, J. - The question referred to this court is :'Whether separate maintenance allowed to a wife of the karta of the assessee Hindu undivided family and charged on his movable and immovable properties by agreement between the spouses is a permissible deduction from the assessees between the spouses is a permissible deduction from the assessees income in order to arrive at its taxable income ?'The assessee is a Hindu undivided family consisting of Kunwar Krishna Chandra and his two sons by a second. Kunwar Krishna Chandra is the karta of the family. The family properties were obtained on partition with the karta paternal uncle in December, 1941. Differences arose between Kunwar Krishna Chandra and his first wife and a deed of separation was executed on the 12th January, 1942, awarding maintenance of Rs. 6,000 per annum secured by a charge on his movable and immovable properties. In the assessment year 1946-47 the assessee Hindu undivided family claimed a deduction for this sum of R...
Gappumal Kanhaiyalal Vs. Commissioner of Income-tax.
Court: Allahabad
Decided on: Sep-23-1960
Reported in: [1961]43ITR46(All)
UPADHYA J. - The questions referred by the Income-tax Appellate Tribunal are :'(1) Whether on the facts and in the circumstances of this case the amount of Rs. 3,600 gained by the assessee by the sale of silver coins is a casual gain within the meaning of section 4(3)(vii) of the Indian Income-tax Act or is income liable to tax (2) Whether the Indian Income-tax Ordinance No. 28 of 1950 is ultra vires ?'Learned counsel for the assessee stated that he did not want that question No. 2 which had been referred at the assessees instance should be answered. We, therefore, do not answer that question.The reference relates to income-tax assessment for the year 1947-48 and the excess profits tax assessment for the relevant chargeable accounting period from May 18, 1945, to March 31, 1946.The Income-tax Officer in his income-tax assessment order which is made a part of the statement of the case has stated that the set of accounts in which this transaction was found was kept in the name of Gappuma...
Gappumal Kanhiyalal Vs. Commissioner of Income-tax, U.P. and V.P.
Court: Allahabad
Decided on: Sep-23-1960
Reported in: [1961]42ITR446(All)
GURTU, J. - The following question has been referred to us under section 66(1) of the Indian Income-tax Act :'Whether on the facts and circumstances of this case, the Tribunal was justified in a disallowing the expenditure of Rs. 9,076 spent by the assessee in a period preceding the accounting year but written off in the account books in the accounting year relevant for the assessment year ?'The question arises, according to the statement of the case submitted to us in the following way. It appears that the assessee had advanced a certain sum of money on the basis of a mortgage deed which he put into suit on July 16,1932, and in which he obtained a decree from the subordinate judges court. Upon appeal, the appeal was allowed and suit was dismissed on the ground that the transferors had no right to transfer the property. At that time the amount of Rs. 24,794 stood to the debit of the account of the mortgagor debtor.This was made up as follows :Rs.Principal amount 14,500-0-0 Expenses 2,9...
Kanpur Coal Syndicate Vs. Commissioner of Income-tax, U. P. and V. P.
Court: Allahabad
Decided on: Sep-22-1960
Reported in: [1961]41ITR406(All)
GURTU, J. - This is a reference under section 66(1) of the Indian Income-tax Act. The assessee consisted of several persons who combined together with the object of purchasing coal to supply the same to customers for domestic purposes and to other small scale industries. The finding of the Tribunal is that the several persons constituted an association of persons within the meaning of section 3 of the Income-tax Act. The request to refer the question whether the several persons who had so combined, did or did not so constitute an association, was refused by the Tribunal. In this reference, therefore, we start with the position that the assessee is an association of persons.The Income-tax Officer assessed the assessee to income-tax under section 23(3) of the Act. There is no dispute as to the quantum of the total income computed by the said officer. The tax was levied upon the total income in the hands of the said association of persons (the assessee). The assessee, however, claimed tha...
Pratap Press Vs. Commissioner of Income-tax, U. P and V. P.
Court: Allahabad
Decided on: Sep-22-1960
Reported in: [1961]41ITR577(All)
GURTU, J. - The following question has been referred to us under section 66 (1) of the Indian Income-Act, 1922, by the Appellate Tribunal :'Whether on a true construction of the trust deed dated March 15, 1919, the income of the assessee was exempt from the income-tax under section 4 (3) (i) of the Indian Income-tax Act ?'The facts stated by the Appellate Tribunal are as follows : Sheo Narain Misra, Son of Pandit Sheo Dhar Misra, and Ganesh Shanker Vidhyarthi, son of B. Jai Narain, started a press named Pratap Press and a paper named Pratap. By a deed dated March 15, 1919, the aforesaid persons created a trust in respect of the Pratap Press and the weekly paper Pratap. A copy of the deed, annexure 'B', is a part of the statement of the case as also the Pratap policy as set out in the first issue of the Pratap, annexure 'C'. Under the trust deed the trustees nominated are, apart from the two founders of the press and the paper named aforesaid, Sri Maithali Saran Gupta in respect of whom...
Mohammad Ishaq Vs. State
Court: Allahabad
Decided on: Sep-21-1960
Reported in: AIR1961All522; 1961CriLJ443
ORDERM.C. Desai, J.1. The applicant challenges his conviction under Section 7 of the Criminal Law Amendment Act, 1932. He is a retired sub-inspector of police and was President of the police Union of Non-Gazetted Personnel, Sultanpur, since 1-9-1957. A warrant for his arrest for the offence of Section 3 of the Police Incitement of Disaffection Act was issued and a Circle Inspector went to execute it. He arrested the applicant who intimidated him saying that his arrest would not stop the Union activities and that he would make false complaints against him and get him dismissed.Thereupon an offence of Section 7, Criminal Law Amendment Act, was registered against him and the police investigated the matter, arrested the applicant and prosecuted him. He has been convicted by the Courts below. The conviction is fully supported by evidence, which the Courts below were justified in relying upon. The threat given by the applicant to the Circle Inspector brought him within the four corners of Se...
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