Allahabad Court August 1962 Judgments
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Fakir Chand Vs. Commissioner of Income-tax, U. P.
Court: Allahabad
Decided on: Aug-20-1962
Reported in: [1963]49ITR842(All)
M. C. DESAI. - The Income-tax Appellate Tribunal, Delhi Bench, has at the instance of the assessee referred a statement of the case to this court for answering the following question :'Whether, when the assessee accepted from the debtor usufructuary mortgages on January 25, 1919, and May 13, 1931, including arrears of interest on prior loans, he there by in effect received payment of such arrears of interest, and, if so, whether the said amounts were assessable for the year 1943-44 ?'The facts that give rise to the question are as follows :The assessee is a money-lender by profession and adopts the cash system of accounting. He has adopted the financial year as the accounting year. One Shamsher Ali was his debtor since 1911 and Shamsher Ali went on executing bonds, promissory notes and mortgages in his favour from time to time. One of the mortgages executed in his favour was of 1919 for Rs. 20,000, and the next was of 1931 for Rs. 22,000. Both these mortgages included not only cash adv...
Rameshwar Prasad and anr. Vs. Superintendent of Police Moradabad and a ...
Court: Allahabad
Decided on: Aug-16-1962
Reported in: AIR1963All408; 1963CriLJ241
Mukerji, J. 1. This is a petition under Article 226 of the Constitution, praying for a writ of certiorari to quash an alleged order made by the Superintendent of Police, Moradabad, directing the opening of a 'History Sheet', 'class B', in respect of the petitioner.2. The case of the petitioner was that his history sheet had been wrongly opened. It was further alleged by him that he had been wrongly put in a class E History Sheet as the petitioner was not a professional or a habitual criminal nor had he been convicted for any of those offences for which a History sheet of Class B could be opened.3. The petitioner's, case was that the police acted maliciously, inasmuch as, they had not acted in the public interest, but action had been taken because certain rich persons manoeuvered with the police to have them take action against the petitioner. The petitioner set out several little incidents which took place between the petitioner on the one hand, and the police on the other, to substant...
Gangadhar Babulal Vs. Commissioner of Income-tax, U. P.
Court: Allahabad
Decided on: Aug-16-1962
Reported in: [1964]51ITR841(All)
BRIJLAL GUPTA J. - This income-tax reference had came to this court on a requisition on application under section 66(2) of the Act. The questions which have been referred for the opinion of the court are :'(1) Whether there was any material upon which the Tribunal could find that the assessee was carrying on the business in silver after the partition on the 7th June, 1947 ?(2) Assuming that the assessee did not carry on the silver business after partition, whether the profits made by him on the sale of the silver was taxable as income in his hands ?(3) If the answer to question No. 1 or question No. 2 is in the affirmative, then whether the cost price of Rs. 27,710 or the market value of the silver on the date of partition should be taken into account in determining the profit ?'The material facts are : that the assessee in this case, namely, Messrs. Gangadhar Babulal was assessed to income-tax in the status of an individual for the assessment year 1946-47. The previous year correspond...
Zafar Ahmad Khan Vs. the State
Court: Allahabad
Decided on: Aug-13-1962
Reported in: AIR1963All105; 1963CriLJ273
ORDERR.A. Misra, J. 1. The applicant Zafar Ahmad Khan, resident ofQasba Sandila, district Hardoi, has been found guilty of anoffence under Section 294, I. P. Code, and has been sentenced to three months' rigorous imprisonment by a Magistrate first class, Lucknow. His appeal was dismissed by the learned Sessions Judge, Lucknow. Aggrieved he has come up in revision to this Court.2. The case against the applicant was that on the date of occurrence, two young girls belonging to the family of one Nasir Mian of Lucknow engaged the rickshaw of Tafazzul P.W. in Victoriaganj, Lucknow, and proceeded on it towards Nakkhas. The applicant, who happened to be present near the place where the two girls boarded Tarazzul's rickshaw, engaged the rickshaw of P.W. snanansnan and asked the latter to follow up the rickshaw of the girls. Shahanshah took the impression that the applicant was a relation of the two girls, hence he obeyed the direction of the applicant and went behind Tafazzul's rickshaw. Near t...
Parsandi Vs. State
Court: Allahabad
Decided on: Aug-13-1962
Reported in: 1963CriLJ344
Kailash Prasad, J.1. Srimati Parsandi appeals against her conviction and sentence under Section 412, I.P.C.2. On the night between 21st and 22nd January, 1961, a dacoity was committed by 11 or 12 dacoits in the houses of Harbans Singh and Bubhu Singh of village Milak Bhagwanpur, police station, Nagina, in which considerable property including a 'durrie' and a gramophone and some records were taken away by the dacoits. When a case in respect of the dacoity was registered at the police station Nagina, and the police started investigation, the police came to know that Naubahar Singh of village Shakhupur was a dacoit, harboured dacoits and kept dacoited property in his house. The police, therefore, arranged a raiding party and proceeded to village Shekhupur. When the party reached near the house of Naubahar Singh, a bad-character was seen cleaning the barrel of his gun in front of Naubahar Singh's house. On seeing the police, that miscreant ran away. He was chased by the police, but could ...
Shamsher Bahadur Mirhoutra Vs. Income-tax Officer, Distt. Ii (V), Kanp ...
Court: Allahabad
Decided on: Aug-13-1962
Reported in: [1963]50ITR156(All)
This is a writ petition under article 226 of the Constitution directed against the notice of demand dated March 17, 1955, and the recovery certificates dated December 24, 1956, and August 25, 1958.The facts leading up to this petition were these : The petitioner was a partner in the partnership firm carrying on business in the name and style of 'Moona Lall and Sons', the Mall, Kanpur. The petitioner had a 0-4-0 share. There were three other partners. The relevant year is the assessment year 1950-51. For the relevant assessment year the share of profit of the petitioner in the aforesaid firm including interest was computed at Rs. 88,809, vide assessment order dated March 17, 1955, and on the basis of that order the Income-tax Officer computed the tax payable at Rs. 39,364-9-0. He further issued a notice of demand on March 17, 1955, requiring payment on or before the 28th of March, 1955. On the 18th of March, 1955, the petitioners individual return of income was filed before the Income-t...
Ramchandra Soti Vs. State of Uttar Pradesh
Court: Allahabad
Decided on: Aug-09-1962
Reported in: AIR1963All352; 1963CriLJ113
Desai, C.J. 1. I have had the advantage of perusing the judgment of my brother Brijlal Gupta. I agree with him that the date of signing the complaint was 1-6-1962 and that is the date on which the complaint was made. With great Inspect to him, I do not agree that it is optional for the Court not to record a finding of its being satisfied of the expediency even though it is satisfied about the expediency, but I agree that the non-recording of the satisfaction does not render the making of the complaint illegal. Signing the complaint amounts to making it; there is really one act caliecl differently. Sending the complaint to the Court concerned for trial is a different act and is of ministerial nature, for the reasons stated by me in my judgment in Mohd. Illayas v. State of U. P., 1954 All U 241 : (AIR 1954 All 225), an appeal lies not from the finding about the expediency but from the making of the complaint, i.e. from the signing of the complaint. I further agree with my learned brother...
Kalika Prasad Hanuman Das Vs. Sales Tax Officer
Court: Allahabad
Decided on: Aug-07-1962
Reported in: [1963]14STC88(All)
Brijlal Gupta, J.1. This is a petition under Article 226 of the Constitution. The prayer contained in the petition is that a writ of certiorari may be issued quashing four assessment orders, one dated 19th August, 1961, and the other three all dated 25th November, 1961, under the U.P. Sales Tax Act for the assessment years 1956-57, 1957-58, 1958-59 and 1959-60.2. The petitioner is a Hindu undivided family and is the manufacturer of fine silver wire which it describes as 'thread' and which it alleges that it sells as kalabattu. In the four assessment years in question it has been assessed on its turnover of this silver wire. It claims that under Notification No. ST-911/X, dated 31st March, 1956, issued under Section 4 of the U. P. Sales Tax Act, kalabattu having been exempted from payment of sales tax, it was not liable to payment of sales tax on its turnover of silver wire.3. Item No. 32 of List II of the said notification is :Kalabattu manufactured in Uttar Pradesh when sold by the ma...
Raja Mohammad Amir Ahmed Khan Vs. Commissioner of Income-tax, U.P.
Court: Allahabad
Decided on: Aug-07-1962
Reported in: [1964]52ITR756(All)
BRIJLAL GUPTA J. - This is an income-tax reference which has come to this court on a requisition on application under section 66(2) of the Act. The questions which have been referred for the opinion of the court ar :'1. Whether on the facts and in the circumstances of the case the proceedings under section 34 were valid2. Whether there were materials to justify the assessment of Rs. 9,45,000 as income of the assessee from undisclosed source in respect of the assessment year 1942-43?'So far as the first question is concerned no argument was addressed to us by the learned counsel for the assessee. He submitted that he could not challenge the validity the proceedings under section 34 or usefully take our time the same. We have examined the order of the income-tax authorities and the income-tax Appellate Tribunal for ourselves and apart from the concession made by the assessees counsel we also cannot find any ground to invalidate the proceedings under section 34. Accordingly, we answer the...
Edal Singh Vs. State of Uttar Pradesh
Court: Allahabad
Decided on: Aug-06-1962
Reported in: 1963CriLJ201
P. Mukerji, J.1. This is a petition under Art. 226 of the Constitution by Edal Singh with a prayer that a Writ of mandamus commanding the respondents be issued to the effect that the respondents would not awake the petitioner at night or otherwise disturb his sleep nor would they re-quire the petitioner to furnish information about his intend-ed movements. There was also a prayer for issuing such ether orders or directions as this Court may consider necessary. An interim prayer was also made in terms in which the substantial prayer was asked for.2. The facts on which the petitioner claimed the writ were that the petitioner was a respectable citizen, a Bhumidar of 250 big has of agricultural land. The petitioner further said that he had been elected a Pancn of the Panchayati Adalat and that the police got annoyed with him and therefore opened a history sheet and under the garb of having opened a history sheet they not only secretly watch the petitioner's movement but they awake him at n...
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