Allahabad Court February 1962 Judgments
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The State of Uttar Pradesh Vs. Om Prakash Garg
Court: Allahabad
Decided on: Feb-01-1962
Reported in: AIR1963All390
N.U. Beg, J.1. This is a second appeal by the State of Uttar Pradesh. The respondent in the case is one Om Pra-kash Garg. The respondent was employed as a lower Division Assistant in the U. P. Civil Secretariat in March 1942 as a temporary hand. Thereafter he was employed in the Department of Food and Civil Supplies in the capacity of a Reference Clerk. On the 30th of January, 1953, Temporary Servants Rules came into force. Under these rules the services of the respondent could be terminated by one month's notice on the part of the Government. The respondent is alleged to have been suspected of having committed the offence of bribery. In that connection the C. I. D. made investigation into the case. They put him up for identification. He could not be identified. The C. I. D., therefore, did not prosecute the respondent. They made a report to the Department. On the 14th of July, 1955, as a result of this report an entry was made in the character roll of the respondent. This entry is to ...
Raja Ram Kumar Bhargava Vs. Commissioner of Income Tax, U.P. and V.P. ...
Court: Allahabad
Decided on: Feb-01-1962
Reported in: AIR1963All451; [1963]47ITR680(All)
V. Dhargava, J. 1. These two separately numbered references, in fact, constitute one single reference. Under Section 66(1) of the Indian Income-tax Act (hereinafter referred to as the Act the Income-tax Appellate Tribunal referred the 'following question for the opinion of this Court:-- 'Whether the Act 71 of 1950 is ultra vires the Constitution of India?' Thereafter, under Section 66(4) of the Act, this Court called for a supplementary statement of the case with referenceto four other questions which, according to the Court, arose out of the appellate order of the Income-tax Appellate Tribunal. The questions, in respect of which the further statement of the case has been received, are: 'Q. 1. Whether, on the facts and circumstances of this case, the sum of Rs. 63,283/- paid as commission to. K. N. Tangri, B. B. Kapur and G. P. Bhargava in respect of their work done in execution of contracts with the Government was expenditure incurred or laid out wholly and exclusively for the purpose...
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