Allahabad Court August 1962 Judgments
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Ram Prakash Ghai Vs. Karam Chand and anr.
Court: Allahabad
Decided on: Aug-03-1962
Reported in: AIR1963All47
B. Dayal, J. 1. This is a defendant tenant's Second Appeal. The plaintiff purchased a house on the 31st of October, 1952from one Sh. Abdul Karim. At that time the defendants were occupying the house. The plaintiff served a notice in which he stated that the defendants were not tenants and claimed compensation for use and occupation and asked them to vacate the house and in the alternative terminated the tenancy. The defendants sent rent by money-order at Rs. 6/4/- per month from the 1st of November, 1952 till the date of notice. But they did not sendrent which was due before the 1st of November, 1952. The plaintiff filed a suit for the ejectment of the defendants and contended that the defendants were occupying the house without any fight and claimed compensation. at Rs. 15/- per month. Defendant No. 1 claimed to be a tenant and alleged that the rent agreed with the previous owner was at Rs. 6/4/- per month which he had sent by money order to the plaintiff for the period sincehe became...
Commissioner of Income-tax, U.P. Vs. Rukmani Devi.
Court: Allahabad
Decided on: Aug-03-1962
Reported in: [1964]52ITR271(All)
This is a reference by the Income-tax Appellate Tribunal, Delhi Bench, purporting to be one under section 66(1) of the Indian Income-tax Act. We are concerned with the opposite party, who was assessed to income-tax under the Rampur State Income-tax Act, 1944 (to be referred to as the 'Rampur Act'), for the assessment year 1946-47. She died after this reference was made and one of her sons has got himself impleaded as her legal representative. While the assessment proceedings were pending in the Rampur State against the opposite party the State merged in India and by section 3 of the Taxation Laws (Extension to Merged States and Amendment) Act, 1949 (to be henceforth referred to as the 'Merger Act'), the Indian Income-tax Act, 1922, and all rules and orders made thereunder were extended to, and brought into force in, the State with effect from April 1,1949, and by section 7, the Rampur Act, which was in force, 'ceased to have effect except for the purposes of the levy, assessment and co...
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