Allahabad Court July 1962 Judgments
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Bahadur Vs. Bachai and ors.
Court: Allahabad
Decided on: Jul-17-1962
Reported in: AIR1963All186
Mukerji, J.1. This is an application for a review of judgment dated 17th of August 1961.2. The review has been sought on the ground that there was an error apparent on the face of the record. The application for review has been made under Or. 47 R. I. C. P. C. and the prayer is in these words:'It is, therefore, most respectfully prayed that this Hon'ble Court may be pleased to review its judgment anddecree dated 17-8-1961, and after recalling or settingaside the same, be pleased to order that proceeding in the above Second Appeal shall remain stayed in accordance with the provisions of the U. P. Consolidation of Holdings Act'.3. In order to appreciate the true Import of the (prayer it is necessary to notice a few facts.4. Sometime in the year 1953 a suit for possassion cf six plots covering an area of 6 bighas 12 biswas,situated in village Asharfabad was filed in the court of the Munsif of Mirzapur. On the 13th of April 1955 the aforementioned suit was decreed for possession with costs...
Katyar and Co. Vs. the Sales Tax Officer and anr.
Court: Allahabad
Decided on: Jul-17-1962
Reported in: [1963]14STC133(All)
Brijlal Gupta, J.1. These three writ petitions raise common points and can be conveniently disposed of by a common judgment.2. The petitioners in two writ petitions are manufacturers of handmade biris and an importer in the third petition. They were assessed to sales tax under the U.P. Sales Tax Act for the assessment year 1958-59 on the sale of hand-made biris. It is common ground that with effect from 1st July, 1958, the turnover of hand-made biris was exempted from sales tax. The question which has arisen is in respect of the sales tax assessed on the sale of such biris during the period 1st April, 1958, to 30th June, 1958. During this period Notification No. ST-905/X dated 31st March, 1956, was in force. Under this notification sales tax was leviable at the rate of one anna per rupee on the sale of biris by manufacturers and importers.3. Sri Hari Swarup learned counsel for the petitioners has challenged the validity of the assessment orders passed in these cases. He has invited my ...
Ram Swarup and ors. Vs. Brij Nandan Prasad and anr.
Court: Allahabad
Decided on: Jul-13-1962
Reported in: AIR1963All366
S.S. Dhavan, J. 1. This is a tenants' second appeal against the concurrent decisions of the courts below decreeing the landlord's suit for their ejectment and recovery of Rs. 52/- as arrears of rent. It is common ground that the plaintiff-respondent Brij Nandan Prasad is the landlord of the accommodation which was occupied by the defendant appellants Ram Swarup and others on a rent of Rs. 2/- per month. The tenants defaulted in payment of rent and the arrears accumulated to Rs. 50/. Thereupon the landlord served all the tenants with a notice of demand under Section 3 of the U. P. Control of Rent and Eviction Act and a conditional notice terminating the tenancy if the rent was not paid within one month-of the receipt of the notice of demand. The tenants resisted the suit and raised a number of Dieas which need not be considered in this case as all of them were rejected by both the Courts below and were not pressed before me in this appeal, except one.2. Mr. K. C. Agarwal, learned counse...
A.J. Faridi and anr. Vs. Chairman, U.P. Legislative Council (R.V. Dhul ...
Court: Allahabad
Decided on: Jul-11-1962
Reported in: AIR1963All75
S.D. Singh, J.1. This petition under Article 226 of the Con-stitution has been filed by Dr. A.J. Faridi, who was a Member of the U. P. Legislative Council. The three opposite parties in the petitions are Sri Raghunath Vinayak Dhulekar, Chairman, U. P. Legislative Council, the Secretary of the U. P. Legislative Council and the U. P. Legislative Council itself.2. On nth February, 1960, Dr. Faridi and eight other members of the Council gave notice of the following resolution :'Sri Raghunath Vinayak Dhulekar, being unfit for the office of the Chairman of the Council, should be removed from the office' under Rule 143 of the Rules of Procedure and Conduct of Business of the Council. Under this rule a resolution for the removal of the Chairman can be moved only if the leave of the House is given for the purpose by 20 members of the House rising in support of the same when so required by the Chairman to do. The question relating to the leave was included as item No. 3 in the agenda for and Mar...
Devi Prasad Vishwanath Prasad Vs. Commissioner of Income-tax, Uttar Pr ...
Court: Allahabad
Decided on: Jul-11-1962
Reported in: [1963]50ITR641(All)
M. C. DESAI C.J. - Under this court direction the Income-tax Appellate Tribunal, Allahabad Bench, has referred the statement of case for answering the question of law arising, viz :'Whether, on the facts and in the circumstances of the case, there was any material to hold that the sum of Rs. 20,000 was income of the assessee from some other source and was not income included in the assessed income on the rejection of the books of account ?'The assessee is registered firm dealing in handloom cloth, Kashi silk, etc., with its head office in Benares. For the assessment year 1946-47, for which the accounting period was September 27, 1944, to October 15, 1945, the assessee submitted a return showing loss. The income-tax authorities rejected the accounts produced by it and made an assessment by estimating income under the proviso to section 13, at the rate of 10% profit. In the account books there was an entry of cash deposit of Rs. 20,000 standing in the name of one Banshidhar Rawatmal. The...
State of U.P. and anr. Vs. C.S. Sharma
Court: Allahabad
Decided on: Jul-10-1962
Reported in: AIR1963All94; (1963)ILLJ478All
Mukerji, J.1. This is an appeal against the decision of a learned single Judge of this Court allowing a petition of the respondent made under Article 226 of the Constitution and issuing n writ of certiorari quashing an order of the State Government dated the 28th July, 1955, and awarding the respondent costs of the proceedings. The State Government has come up in appeal against the aforementioned order. In order to appreciate the points raised in this appeal it is necessary, even though briefly, to know a few facts. 2. The respondent, C. S. Sharma, was appointed on the 25th January, 1949, as a Sales Tax Officer in a temporary capacity. In April, 1950, he was posted at Hathras and on the 3rd October, 1952, he was transferred to LakhimpurKheri. It appears that Sharma was suspected by his superior officers not to have conformed, to say the least of it, to the strict rules of conduct and behaviour expected of a public servant; this belief led to an enquiry in the conduct and dealings of Sh...
Sita Ram Vs. Kunj Lal
Court: Allahabad
Decided on: Jul-10-1962
Reported in: AIR1963All206
Mukherji, J.1. This is an appeal by a defendant arising out of a suit for the recovery of a sum of Rs. 11,773/15/6 in respect of damages for breach of a contract which was entered into in respect of supply of jaggery powder (a form of gur).2. On the 14th August, 1947, the defendant was alleged to have contracted to purchase four wagons of jaggery powder roughly weighing about 2,000 maunds through the plaintiff's agency at two different rates. The first two wagons were contracted to be supplied at Rs. 25/8/- per maund, while the other two wagons at Rs. 25/12/- per maund. The price agreed to be paid was, what was in the market known as, Bilti-cut rate, that is to say, it was inclusive of charges incurrable to have the goods loaded in wagons, i.e., the rates were F.O.R. rates. According to the plaintiff, it was agreed that commission, would be paid at the rate of Rs. 1/9/- per cent that expenses, etc. would be at one anna per cent., and that brokerage would be Rs. 10/- a wagon. In pursuan...
Mansey Lakhansey and Company Vs. the State of Uttar Pradesh and anr.
Court: Allahabad
Decided on: Jul-10-1962
Reported in: [1962]13STC898(All)
Brij Lal Gupta, J.1. This is a petition under Article 226 of the Constitution praying for the issue of a writ of cerliorari for the quashing of an order dated 23rd December, 1961, assessing the petitioner to sales tax under the U. P. Sales Tax Act.2. The petitioner's case is that out of its total turnover it was entitled to exemption in respect of a turnover of Rs. 4,04,496-76 nP. as the particular turnover related to the sale of oil-seeds which according to the petitioner were sold not to consumers but to dealers for the purpose of resale by them in the same condition.3. It may be stated that under the provisions of Section 3-AA sale of oil-seeds by a dealer to a consumer alone was liable to sales tax. The assessment order relates to the petitioner's assessment for the year 1957-58. At the material time Section 3-AA stood as follows :-Notwithstanding anything contained in Section 3 or 3-A, the turnover in respect of coal, iron and steel, raw jute, cotton, oilseeds or raw hides and ski...
Lachhmi Newas Vs. Firm Ram Das Ramnivas
Court: Allahabad
Decided on: Jul-09-1962
Reported in: AIR1963All110
S.D. Singh, J. 1. This special appeal against the judgment of our brother Beg, J., arises out of a suit which was filed by the present appellants, Lachhmi Niwas Rice Mills, against Ram Deo Ram Niwas who are respondents in this appeal, for the recovery of Rs. 820/-as damages for breach of contract under circumstances given below.2. The appellants deal in grains at Tikonia in district Kheri, while the respondents deal in grains at Colonelganj in district Gonda. Under an agreement, which according to the appellants, evidenced a completed sale, and according to the respondents, amounted to only an agreement of sale, the parties entered into a transaction for the sale of 600 maunds of broken rice 'Bilty-cut' at Rs. 14/8 per maund on 2nd August, 1953. The appellants agreed to sell the aforesaid quantity of rice 'Bilty-cut', which means he undertook to bag the goods and book the consignment and deliver the railway receipt for the same to the respondents, whose representative, Ashrafi Lal, pai...
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