Allahabad Court October 1963 Judgments
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Bhatia Farmers Co-operative Society Vs. State of Uttar Pradesh.
Court: Allahabad
Decided on: Oct-08-1963
Reported in: [1964]54ITR503(All)
R. S. PATHAK J. - This is a reference made under section 24(2) of the U. P. Agricultural Income-tax Act for the opinion of this court on the following question :'(1) Is the society a person within the meaning of clause (11) of section 2 of the U.P. Agricultural Income-tax Act ?(2) If it is a person, is is chargeable with agricultural income-tax directly on the total income or only as a common manager under section 11 of the Act ?'In 1948 a number of plots of land were purchased jointly by 23 persons, whose shares were specified in the land. The following year they formed a co-operative society which was registered under the Co-operative Societies Act under the name of Naya Basera Bhatia Farms, Juguru Nagar, Sahkari Samiti. It is admitted that the society cultivated the land belonging to its members and marketed the produce. The profits were then distributed by the society among its members.For the assessment year 1360 Fasli the society was assessed to agricultural income-tax on the inc...
R.K. Khandelwal Vs. Moti Lal Chawla and anr.
Court: Allahabad
Decided on: Oct-07-1963
Reported in: AIR1964All221
Desai, C.J.1. This is an appeal from a judgment of our brother Dwivedi quashing by certiorari an order passed by a commissioner under Section 7-A (4) of the U.P. (temporary) Control of Rent and Eviction Act on 6-1-1961 and an order passedly a District Magistrate on 25-1-1961 in compliance with it. The facts are as follows. The accommodation in dispute was allotted by the District Magistrate on 10-12-1955 to one B. K. singh, who was an inspector in his own office. The Inspector was subsequently transferred toSitapur and he managed to get the accommodation allottee on 21-5-1956 jointly in his and respondent no. 1 Moti Lal Chawla's names. Tnere was nothing in common between the Inspector and Moti Lal Chawla and they did not form any partnership or any other association of persons which could be recognised as one juristic entity. It is clear that the Inspector misusing his position as such got the accommodation allotted jointly in his and Moti Lal Chaawla's names. He did not need the accom...
Saliman Bibi Vs. Hafiz Mohammad Taqi
Court: Allahabad
Decided on: Oct-07-1963
Reported in: AIR1964All372
Gupta, J. 1. This is a plaintiff's second appeal arising out of a suit for pre-emption on the ground of vicinage. The suit had been filed before the Constitution of India came into force. When this second appeal came up for hearing before a learned single Judge of this Court objection was raised on behalf of the defendant-respondent that the claim set forward could not be decreed by reason of the fact that a custom of pre-emption on the ground of vicinage constituted violation of the respondent's fundamental right guaranteed to him under Article 19(1)(f) of the Constitution. Reliance was placed on the decision of the Supreme Court in the case of Bhau Ram v. Baij Nath Singh being the decision of that Court, dated the 7th March, 1962, in Civil Appeal No. 270 of 1955 : (AIR 1962 SC 1476), in which it was laid down that any statute conferring a right of pre-emption based on vicinage must be held to impose an unreasonable restriction on the right guaranteed under Article 19(1)(f) of the Con...
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