Allahabad Court September 1961 Judgments
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State of U.P. Vs. Jafar Ali
Court: Allahabad
Decided on: Sep-29-1961
Reported in: AIR1963All18; 1963CriLJ28a
Uniyal, J. 1. This is an appeal by the State of Uttar Pradesh against an appellate order of acquittal dated 13-12-1960 passed fay the learned Sessions Judge of Muzalfarnagar, acquitting the respondent Jafar Ali of the offence under Section 3 read with Section 14 of the Foreigners Act.2. The admitted facts of the case are that the respondent was originally resident of village Monanawala, police station Purqazi, district Muzaffarnagar. Sometime in 1947 the respondent left India and went to Pakistan. He was at that time a minor aged about thirteen years. His parents, however, continued to remain in India, The respondent while, in Pakistan attained majority and tnereaner he came to India on the basis of a Pakistani passport dated 7-2-1955 and a visa dated 10-3-1955. The visa was for a period of one year. The respondent entered the Indian territory on the 11th of March 1955. He did notleave the country after the expiry of the period mentioned in the visa. According to the visa his stay in I...
Mainpur Electric Supply and General Mills Co. Ltd. Vs. State of Uttar ...
Court: Allahabad
Decided on: Sep-29-1961
Reported in: AIR1962All433
Mukerji, J. 1. This is a special appeal against the decision of a learned Single Judge of this Court.2. The appellant carried on the business of producing and distributing electrical energy. The appellant was a public limited company incorporated under the Indian Companies Act having its registered office at Mainpuri.3. It appears that a licence for generating and distributing electrical energy had been granted by the State Government under the Indian Electricity Act, 1910, on the 3rd of December, 1948 in favour of Nem Kumar Rup Chand. In 1949 the aforementioned licence was assigned in favour of the appellant with the consent of the State Government.4. The licence which was granted containedthe terms and conditions on which the licensee waspermitted to generate and distribute electricity.Clause 12 of the licence with its sub-clauses provided for the purchase of the undertaking by the State or a local authority. Under the conditions of the licence namely Clause 12 (1) it was provided; t...
Syed Zahoor Haider Vs. Collector of Muzaffarnagar and Another.
Court: Allahabad
Decided on: Sep-28-1961
Reported in: [1962]46ITR620(All)
This is writ petition under article 226 of the Constitution of India.The prayers contained in this writ petition are that a writ of certiorari may be issued quashing the order dated August 25, 1958, rejecting the objection filed by the petitioner in recovery proceedings in respect of the agricultural income-tax amounting to Rs. 659-11-0 and penalty amounting to Rs. 164 and a writ of mandamus may be issued commanding the respondents not to arrest the petitioner or to auction his property for the realisation of the above amounts.The facts of the case may be shortly stated. On October 4, 1955, the petitioner was assessed to agricultural income-tax for the year 1362 F. in the sum of Rs. 659-11-0, under the provisions of section 30 of the U.P. Agricultural Income-tax Act, hereinafter called the Act. The amount of tax was payable in two instalments, the first instalment of Rs. 329-14-0 on November 23, 1955, and the second instalment of an equal amount payable on May 23, 1956. Before, however...
Gupta and Company Vs. Sales Tax Officer
Court: Allahabad
Decided on: Sep-27-1961
Reported in: [1962]13STC591(All)
Brijlal Gupta, J.1. This is a writ petition under Article 226 of the Constitution. The petition has been filed challenging an order of penalty dated 25th July, 1959, under Section 15-A of the U. P. Sales Tax Act. The provision in that section is:15-A. (1) If the Assessing Authority is satisfied that any dealer-(a) has, without reasonable cause, failed to furnish the return of his turnover which he was required to furnish under Section 7, (7-A or 18) or has, without reasonable cause failed to furnish it within the time allowed and in the manner prescribed ; or(b) has concealed the particulars of his turnover or deliberately furnished inaccurate particulars of such turnover ;(c) ...he may direct that such dealer shall pay, byway of penalty, in the cases referred to in Clauses (a) and (c), in addition to the amount of tax payable by him, a sum not exceeding 25 per cent, of the tax due if the tax is upto Rs. 10,000 and not exceeding 50 per cent, of the tax due if the tax is above Rs. 10,00...
Sri Ram Lakhan Vs. Income-tax Officer, Kanpur.
Court: Allahabad
Decided on: Sep-27-1961
Reported in: [1962]46ITR613(All)
This is writ petition under article 226 of the Constitution of India. The relief prayed for by this writ petition is that notice under section 46(5A) of the Income-tax Act dated June 28, 1957, be quashed and attachment of the rents of the house known as 'Ujagar Bhawan' situate at Birahana Road, Kanpur, be raised.The facts of the case shortly stated are as follows :One Sri Shambhu Nath, the father of the petitioner, was assessed to income-tax for the years 1946-47 to 1952-53 and a tax liability of Rs. 2,08,807-56 nP. was created against him. On June 28, 1952, Shambhu Nath died leaving the petitioner, Ram Kishore, and Brij Kishore, his sons, as his heirs and legal representatives. Prior to his death on January 29, 1948, Shambhu Nath advanced a sum of Rs. 1,00,000 to one Ujagar Lal Maharaj on the security of a usufructuary mortgage of the house in question belonging to the mortgagor.The petitioner alleged that the real mortgagees under the said mortgage were the aforesaid three sons of Sh...
Ram Lakhan Vs. Income-tax Officer, Kanpur, and Another.
Court: Allahabad
Decided on: Sep-27-1961
Reported in: [1963]47ITR311(All)
This is a writ petition under article 226 of the Constitution of India. The relief prayed for by this writ petition is that notice under section 46(5A) of the Income-tax Act, dated 28th June, 1957, be quashed and attachment of the rents of the house known as Ujagar Bhawan, situate at Birahana Road, Kanpur, be raised.The facts of the case shortly stated are as follows :One Shri Shambhu Nath, the father of the petitioner, was assessed to income-tax for the years 1946-47 to 1952-53 and a tax liability of Rs. 2,08,807.56 nP. was created against him. On 28th June, 1952, Shambhu Nath died leaving the petitioner, Ram Kishore, and Brij Kishore, his sons, and his heirs and legal representatives. Prior to his death on the 29th January, 1948, Shambhu Nath advanced a sum of Rs. 1,00,000 to one Ujagar Lal Maharaj on the security of a usufructuary mortgage of the house in question belonging to the mortgagor.The petitioner alleged that the real mortgagees under the aid mortgage were the aforesaid thr...
State of U.P. Vs. Ram Charan
Court: Allahabad
Decided on: Sep-26-1961
Reported in: AIR1962All359
J.D. Sharma, J. 1. This is an appeal by the State Government against an, order dated the 6th May, 1960 of the learned Sessions Judge, Oral, acquitting the respondent Ram Charan of an offence under Section 7 of the Essential Commodities Act read with Clause 3 of U.P. Wheat (Restriction on Movement) Order, 1940, (hereinafter referred to as the Order).2. At about 5-30 p. m. on the 19th June, 1959 Ram Gharan transposed in four bullock carts 72 bags of gujai containing 18 per cent of wheat from the shop of the firm Mangli Prasad Bimal Ghand of Kalpi to the Kalpi ferry at the river Jamuna. The bags were then loaded in a boat which was rowed towards the opposite bank of the river. When the boat was midstream Assistant Marketing Inspector Om Prakash Bajpai who was on duty at the opposite bank saw the boat and suspecting that the bags contained wheat got the boat stopped midstream. The Senior Marketing Inspector Sri C.B. Dube was called and he mads an analysis of the grain. It was found that th...
British India Corporation Ltd. Vs. State of Uttar Pradesh and ors.
Court: Allahabad
Decided on: Sep-26-1961
Reported in: [1962]13STC459(All)
Brijlal Gupta, J.1. This is a writ petition under Article 226 of the Constitution.2. The relief claimed in this petition is that a writ of certiorari may be issued quashing the assessment orders for the years 1948-49 to 1953-54 made under the U.P. Sales Tax Act in so far as they imposed sales tax on 'woollen carpet yarn' at 6 pies per rupee and not at 3 pies per rupee, and to issue a writ of mandamus requiring the respondents to refund a sum of Rs. 83,731-2-6, the difference between sales tax at 6 pies per rupee and 3 pies per rupee, at which latter rate according to the petitioner 'woollen carpet yarn' was properly chargeable to sales tax.3. The material facts are that the petitioner, British India Corporation Ltd., supplied woollen carpet yarn to Obeetee Ltd., a well known carpet manufacturing company in the district of Mirzapur during the assessment years 1948-49 to 1953-54. Sales tax was payable on 'woollen goods and knitting wool' at six pies per rupee under entry 3, List I, of No...
Shri Chhotey Lal, Kanpur Vs. Income-tax Officer, C-ward, Allahabad, an ...
Court: Allahabad
Decided on: Sep-26-1961
Reported in: [1962]46ITR762(All)
This is a writ petition under article 226 of the Constitution of India.The facts giving rise to this petition are that a firm styled Niranjan Lal Ghanshyam Das was assessed to income-tax for the assessment year 1948-49 by order dated February 2, 1950. This firm was dissolved on April 11, 1948. Accordingly, the assessment was made on a dissolved firm under section 44 of the Income-tax Act. On January 17, 1951, a penalty of Rs. 6,000 was imposed on this dissolved firm under section 28(1)(c) of the Income-tax Act. It appears that the amount of penalty was not paid and, in consequence, by order dated November 12, 1951, a penalty of Rs. 600 was imposed under section 46(1) for non-payment of the penalty of Rs. 6,000 imposed under section 28(1)(c). The petitioner has made a grievance of the imposition of the two amounts of penalty, viz., Rs. 6,000 and Rs. 600, on the grounds (1) that penalty under section 28(1)(c) could not be imposed on a dissolved firm and (2) that penalty, in default of pa...
Smt. Lakshmi and ors. Vs. State
Court: Allahabad
Decided on: Sep-25-1961
Reported in: AIR1962All165
Singh, J. 1. This is an application in revision by Srimati Lakshmi and others against an order passed by Sri. S. C. Goil, Additional Sub-Divisional Magistrate, Sadar, Bukndshahr on 16th of June, 1960, in proceedings under Section 145 Gri, P. C. The Magistrate held that the applicant in the proceedings before him was in possession of the plot in dispute On the date of the preliminary order and the attached plot was, therefore, directed to be released in his favour. The opposite parties in the case went up in revision before the Sessions Judge, and their main contention before him was that there could be only one Sub-Divisional Magistrate in a Sub-Division, that no additional Sub-Divisional Magistrate could exercise powers of a Sub-Divisional Magistrate under Section 145 Cri. P. C. and that, therefore, the order passed by Sri. S. C. Goil was without jurisdiction. It was also urged that as Sri S. C. Goil had powers of only a Second Glass Magistrate, he could not even otherwise exercise ju...
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