Allahabad Court May 1962 Judgments
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Chittra Srivastava Vs. Board of High School and Intermediate Examinati ...
Court: Allahabad
Decided on: May-23-1962
Reported in: AIR1963All41
Katju, J. 1. This is a special appeal against a decision of Mr. Justice Mathur dated the 6th October 1961 dismissing a writ petition filed by the appellant. The appellant was formerly a student of class XII of the Vasant Girls intermediate College, Varanasi in the 1959-60 session. She appeared at the Intermediate Examination from that institution and failed in I960. She then joined the Government Intermediate College for Girls at Jaunpur and was admitted to the Intermediate Examination of 1961 from that institution in March/April 1961. Her result for that examination was, however, not declared and by a letter dated the 6th July 1961 her guardian was informed that her examination had been cancelled by the respondent Board. The reason given for the cancellation was that the appellant was not eligible to appear at the examination because she was short of attendance by seven lectures in the subject of Griha Vigyan. It was held that the Principal of the institution could in the case of the ...
Ulfat Rai Vs. Premwati and ors.
Court: Allahabad
Decided on: May-23-1962
Reported in: AIR1963All412
Srivastava, J. 1. This second appeal has been referred to us by Mr. Justice Brijlal Gupta as in the opinion of the learned Judge it raised a question of importance which deserved consideration by a Division Bench.2. The facts leading up to the appeal are not mucn in dispute. Five plaintiffs, Chunni Lal, Mitho Lal, Ulfat Rai, Basant and Ajudhya Prasad, filed the suit out of which this appeal has arisen against four defendants, Smt. Prem wati, Sia Ram, Babu Ram and Ram Dulare. The relief claimed was possession over the properties mentioned in the plaint by the cancellation of a deed of compromise dated the 23rd May 1947 filed in a mutation case No. 252 Jai Lal v. Jagannath in respect of village Merapur, pargana Shamshabad East, tahsil Sadar, district Farrukhabad. Issues were framed in the suit on the 3rd February 1948 and the 21st May 1948 was fixed as the first date for final hearing. On that date two of the plaintiffs, viz. plaintiffs Nos. 1 and 2, and all the four defendants appeared ...
Sabalgarh Industries Ltd. Vs. Commissioner of Income-tax, U.P.
Court: Allahabad
Decided on: May-22-1962
Reported in: [1962]46ITR978(All)
BRIJLAL GUPTA J. - This is a reference under section 66(1) of the Income-tax Act. The question which has been referred to us for opinion is :'Whether from a true construction of the agreements the amounts paid under the term of the lease were expenses admissible under section 10(2)(xv) of the Indian Income-tax Act ?'The only facts stated by the Tribunal in the statement of the case are : The assessee is a private limited company incorporated on October 27, 1944, for carrying on the business of dealing in timber and other products of the forest and also to carry on the business of cattle breeding. It took leases of three forests known as Salwan forest, Dhak forest and Chiryapur forest. The first two leases were executed on June 17, 1948, and the third lease on June 30, 1948. The first lease was for a period of thirty years and the second and the third leases were for a period of six years each. The question is whether the lease monies paid by the assessee are admissible expenditure unde...
J.K. Woollen Manufacturers Private Ltd. Vs. Commissioner of Income-tax ...
Court: Allahabad
Decided on: May-22-1962
Reported in: [1963]48ITR346(All)
BRIJLAL GUPTA J. - This is an income-tax reference. It comes on a requisition by this court on an application under section 66(2). The question for the opinion of the court is :'Whether, in the circumstances of the case, the sum of Rs. 37,733 paid to the general manager, Shri J.P. Vaish, which has been disallowed by the Income-tax Appellate Tribunal, was an amount laid out or expended wholly and exclusively for the purpose of the business of the assessee ?'The facts giving rise to the reference are : that the assessee which is a registered firm took on lease a woollen mills called Baijnath Bankebehari Lal Woollen Mills. The terms of the lease appear to have been that a minimum amount of Rs. 24,000 as lease money was payable to Smt. Indramani Singhania, the widow of the proprietor of the mills, and in case the profits of the lessee from the mills exceeded the sum of Rs. 1,00,000 the lease money was to be payable at the rate of 0-7-9 in the rupee.It appears that the partners of the asses...
P. C. Dwadesh Shreni and Co. (P.) Ltd. Vs. Income-tax Officer, Aligarh ...
Court: Allahabad
Decided on: May-21-1962
Reported in: [1963]50ITR622(All)
This writ petition, under article 226 of the Constitution, is directed against the orders of the Income tax Officer dated the 22nd January, 1962, imposing penalties of Rs. 917 and 5,897 under section 46(I) of the Income tax Act (hereinafter referred to as the Act) and for failure to consider or pass any order on the application of the assessee dated 30th December, 1961, made under section 45 of the Act.The facts leading up to this petition are these. The assessee company was incorporated on the 29th May, 1941. It carried on the business of publishing and printing at Aligarh with branches at other places. The company was assessed for the first time to income-tax and excess profits tax for the assessment year 1942-43 and the relevant chargeable accounting period. The assessee continued to make advance payments of tax and assessments continued to be made from assessment years 1942-43 to 1954-55 and according to the assessee the amounts refundable to the petitioner up to the assessment yea...
Balwant Singh Vs. Bishan Sahai Om Prakash and ors.
Court: Allahabad
Decided on: May-18-1962
Reported in: AIR1963All52
Srivastava, J. 1. This is an appeal by a displaced creditor under the Displaced Persons (Debts Adjustment) Act, 1951. The appellant was a displaced person who was residing at Mathura. He alleged that a debt was due to him from firm Bishun Sahai Om Prakash which belonged to two persons Jagannath and his son Om Prakash. Alleging that the debtors were not displaced persons, the appellant filed a claim against the debtors firm and its two partners under Section 13 of the Displaced Persons (Debts Adjustment) Act. The claim was filed in the court of Civil Judge, Mathura. It was contested both by Jagannath and by Om Prakash. Both these persons denied their liability. Om Prakash said that he had nothing to do with the debt or the firm Bishun Sahai Om Prakash. He did not dispute that he was not a displaced person. Jagannath, on the other hand, said that he was himself a displaced person and that the claim against him was not maintainable in the Mathura court. He alleged that he was a resident o...
Raja Deo Singh Vs. Akhtar Ahsan
Court: Allahabad
Decided on: May-18-1962
Reported in: AIR1963All438
Desai, C. J.1. This is an appeal from a judgment of our brother Nigam dismissing the appellant's objection to the execution of a decree against him. The decree was a compromise decree and the relevant parts of it are paragraphs 4 and 5 which read as follows :'4. That Syed Akhtar Ahsan be declared to be the owner of 1 1/2 pie share out of. Raja Deo Singh's share of the villages..... together with mesne profits from thedate on which the Court of Wards gave its formal recognition to Raja Deo Singh as its ward upto the date of Zamindari Abolition.' ''5. The amount of mesne profits due to Syed Akhtar Ashan .... shall be calculated by the parties. .... and the figure arrived at shall be payable by Raja Deo Singh to the appellant for the payment of the amount to be found due to the appellant to the manner aforesaid it has beenagreed between the parties re: Syed Akhtar Ahsan and Raja Deo Singh that the appellant shall be entitled to get the said amount out of the compensation bond payable to R...
Abdul Hai Azimullah Vs. Commissioner of Income-tax, U. P.
Court: Allahabad
Decided on: May-17-1962
Reported in: [1963]49ITR586(All)
JAGDISH SAHAI J. - Originally at the instance of Messrs. Abdul Hai Azimullah, who is the assessee in the present case and have been hereinafter called as such, a statement of the case was submitted to this court and the following question of law was referred under section 66(1) of the Indian Income-tax Act, 1922 (hereinafter referred to as the Act) :'Whether, on the facts and circumstances of the case, the income of Rs. 2,550 derived as rent from the shops on the lands belonging to the other parties was a revenue receipt assessable to income-tax ?'The assessee had prayed for some other questions also being referred to this court but his application to that extent was rejected by the Income-tax Appellate Tribunal (hereinafter referred to as the Tribunal). Subsequent to the reference being made by the Tribunal, an application purporting to be under section 66(2) and 66(4) of the Act was made in this court. That application came up before a Bench of this court which on the 24th of March, ...
Laxmi Dutt Roop Chand Vs. Nankau and ors.
Court: Allahabad
Decided on: May-16-1962
Reported in: AIR1964All27
Mithan Lal, J.1. This suit was originally filed in the Court of the District Judge Sultanpur under Section 29(1) of the Indian Patents and Designs Act (hereinafter called the Act). Since the defendants raised a counter claim for revocation of the patent, the suit along with the counter claim was transferred to this Court for decision.2. The plaintiff is a registered partnership firm dealing in utensils having its office at Durga Devi in Mirzapur City. Luxmi Dutt and Roop Chand are the two partners of the firm at present. One Mahabir Prasad Vishwakarma of Mirzapur obtained a patent No. 42514 of 1950 under the Act in respect of the process of manufacture of hollow wares, such as 'lotas', 'batwas', 'degchis', 'batlois' etc., under a registration certificate dated the 7th August 1958 issued by the Patent Office, Calcutta. Mahabir Prasad Vishwakarma was thus said to have an exclusive right to manufacture hollow wares of the former description by the patented process and he was said to have ...
Janki Prasad and anr. Vs. Kuber Singh and ors.
Court: Allahabad
Decided on: May-16-1962
Reported in: AIR1963All187
Mithan Lal, J. 1. This first appeal filed by two of the defendants arises out of a suit under Section 92 C. P. C.2. Respondents Nos. 1 to 4 brought a suit under Section 92, C.P.C., with the permission of the Advocate General for removal of defendants Nos. 1 to 4 as trustees and appointment of new trustees in their place and also for rendition of accounts of the trust property. It was also prayed that a new scheme be settled for the future management of the trust. Defendants Nos. 5 to 13 were impleaded as creditors of defendants Nos. 1 to 4 and a further relief was claimed that these defendants should have nothing to do with the trust property.3. The dispute related to the charitable trust at Sri Thakur Sri Satya Narain Ji Maharaj of village Kaimar, district Aligarh, and it was alleged that a grove in that village and zamindari property in villages Pakwara ana Mangwara constituted public trust property of religious and charitable character and that defendants Nos. 1 to 4, who were the p...
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