Allahabad Court November 1963 Judgments
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Shyama Devi Vs. Employees' State Insurance Corporation
Court: Allahabad
Decided on: Nov-13-1963
Reported in: AIR1964All427; [1963(7)FLR443]
B.D. Gupta, J.1. This appeal, under Section 82 of the Employees' State Insurance Act (Central Act 34 of 1948), has come up before us as a result of an order passedby a learned single Judge of this Court directing the appeal to be placed before a Division Bench.2. The appellant, Shyama Devi, laid a claim under Section 75 of the Employees State Insurance Act (hereinafter referred to as the Act) on the assertion that she was the widow of one Badri Prasad Srivas-tava, who was an insured employee in Messrs. Atherton West & Co. Ltd., Kanpur, and that Badri Prasad Srivastava died as a result of personal injury caused by accident on the 10th September, 1954, shortly after midday, whilst he was serving as a coolie employed in Messrs. Atherton West & Co. Ltd.; According to the claim set forward by the appellant, she was also the guardian of Vidyawati, who was the only child left by the deceased.3. The claim was contested. It was admitted that Badri Prasad Srivastava was an insured employee in Me...
Gurucharan Singh Vs. the State
Court: Allahabad
Decided on: Nov-13-1963
Reported in: AIR1965All543; 1965CriLJ582
ORDERD.S. Mathur, J. 1. This is an application in revision by Gurcharan Singh to challenge his conviction of an offence punishable under Section 392,1. P. C. The Magistrate had awarded a sentence of one year's R. I., but on appeal the Sessions Judge reduced it to six mouths' R.I. 2. The finding of fact recorded by the lower courts cannot be said to be improper and this Court can easily start from such facts in determining whether the applicant committed any offence of which he could be convicted. 3. The facts as established are that the applicant Gurcharan Singhi carries on the business of khandsaii in his factory premises situated within P. S. Baradari of the city of Bareilly. On the evening of 7-9-1961 at about 4 p. m. Sri G. B. Srivastava, Superintendent, Central Excise, accompanied by the-Deputy Superintendent, Sri G. S. Mathur, and Inspector, Sri Uma Shanker Lal, went to the Khandsar of the applicant for inspection. The applicant was not present at that time. The Superintendent ch...
State of U.P. Vs. Ansar Husain
Court: Allahabad
Decided on: Nov-12-1963
Reported in: AIR1964All346; [1964(8)FLR156]
Bhargava, J.1. This special appeal has been filed by the State ofUttar Pradesh against an order of a learned Single Judgeallowing a petition under Article 226 of the Constitutionfiled by the respondent Ansar Husain and quashing anorder made by the appellant reverting the respondent from the post of Sales Tax Officer to his substantive post as an assistant in the office of the U. P. Public Service Commission. Admittedly the respondent was holding the permanent post of an assistant in the office of the Commission. The Sales Tax Department was started as a temporary department and, in the year 1948, the respondent was appointed as an officiating Assistant Sales tax Officer. Soon after he was appointed as an officiating Sales Tax Officer. Subsequently the department was made permanent, so that the post of Assistant Sales Tax Officers became permanent. Thereupon a Government order dated the 5th of June, 1957, was issued stating that the Government had decided that seven Assistant Sales Tax ...
Munna Lal and Sons Vs. Commissioner of Income-tax, U. P.
Court: Allahabad
Decided on: Nov-12-1963
Reported in: [1965]55ITR508(All)
This is a statement of a case submitted by the Income-tax Appellate Tribunal, Allahabad Bench, at the assessees instance, inviting this courts answer to the following question :'Whether, on the facts and circumstances of this case, the appeal preferred before the Appellate Tribunal challenging the deletion by the Appellate Assistant Commissioner of the sum of Rs. 90,000 from the total computation of the income of the assessee was maintainable ?'During the assessment proceedings pending before the Income-tax Officer a question arose about the nature of a deposit entry of Rs. 90,000 in favour of one of the partners of the assessee-firm in the accounts of the firm and the Income-tax Officer held that it was income from undisclosed sources and included it in the assessable income of the assessee. The assessee preferred an appeal to the Appellate Assistant Commissioner, who, after obtaining a report from the Income-tax Officer, after further enquiry, held that the amount of Rs. 90,000 was n...
Akhtar Vs. State
Court: Allahabad
Decided on: Nov-11-1963
Reported in: AIR1964All262; 1964CriLJ617
Beg, J. 1. The appellant, Akhtar has been convicted by the learned Sessions Judge of Rampur under Section 302, I.P.C. and sentenced to imprisonment for life. He has appealed to this Court from jail, and, he is unrepresented here. However, Sri P. C. Srivastava, the learned Assistant Government Advocate, has placed the whole case before us very fairly and completely, and has contended that the conviction of the appellant under Section 302, I.P.C. is erroneous. The learned Assistant Government Advocate contends that this is a case in which the appellant is guilty of culpable homicide not amounting to murder inasmuch as the appellant acted under the stress of a grave and sudden provocation which deprived him of the power of self-control, so that he stabbed his own brother, Sabir, with a knife twice, and thereby caused his death. The submission made by the Assistant Government Advocate is not free from difficulties, and, therefore, we propose to examine these difficulties.2. According to th...
Gauri Shanker Misra and ors. Vs. the Collector
Court: Allahabad
Decided on: Nov-11-1963
Reported in: AIR1964All488
Jagdish Sahai, J.1. This First Appeal by 29 persons, who are fixed rate tenants, under Section 19 (1) (f) of the Defence of India Act, 1939 (hereinafter referred to as the Act) has been filed against the award made by Sri S. Malik, District Judge, Varanasi on 4th July, 1959, in the capacity of an arbitrator.2. The Central Government acquired land for building Babatpur aerodrome near Varanasi. In all 500 acres of land was acquired. The present dispute is in relation to 48.01 acres. The Zamindar of the land in dispute is the Maharaja of Banaras. There are also sub-tenants in some plots. Neither the Maharaja of Banaras nor the subtenants were parties to the proceedings before the arbitrator nor are they before us in appeal. The land was acquired under the provisions of Rule 75-A of the Rules framed under the Act (hereinafter referred to as the Rules). Section 19 of the Act provides that 'whereby or under any rule made under this Act, any action is taken of the nature described in Sub-sect...
Western Uttar Pradesh Electric Power and Supply Company, Ltd. Vs. Stat ...
Court: Allahabad
Decided on: Nov-11-1963
Reported in: (1966)ILLJ594All
D.D. Seth, J.1. This is a petition under Article 226 of the Constitution.2. The facts of the case, in brief, are that the petitioner is the Western Uttar Pradesh Electric Power and Supply Company, Ltd., Etawah, with its head office at Delhi and it supplies electric power to a number of towns including Etawah. The company engaged Nauratan, opposite party 4, as a line cooly on 1 May 1940. He was subsequently promoted to the post of motor-driver of the car of the resident engineer of the company. The opposite party 4 worked in that capacity till 31 July 1951 when his services were dispensed with, with effect from 1 August 1951 after the petitioner-company had allowed him a month's pay in lieu of notice, on account of alleged incompetency and inefficiency. Opposite party 4 was also paid all the amounts to his credit in his provident fund including the company's contribution and interest thereon. These amounts were accepted by opposite party 4 without any protest. Thereafter the opposite pa...
income-tax Officer Vs. Shamsher Bahadur.
Court: Allahabad
Decided on: Nov-11-1963
Reported in: [1964]54ITR783(All)
The main goround for asking for a review is that two material facts were not disclosed by the assessee and as such he had disented himself to the exercise of the extraordinary writ juris diction of this court in hais favour. The original writ petitions was directed against the notice of demand dated the 17th of March, 1956, and 25th of August, 1958.The assesse was a partber in the partbership firm carrying on business in the name and style Mumma Lal and sons, Kanpur. The petitioner assessment of that year the share of profit of the petitioner in the aforesaid firm, including interest, was comput ed at Rs. 88,809 : vide assessment foder, dated the 17th of March, 1955, and on the basis of that order the Income-tax Officer computed the tax paysble at Rs. 39,364.90. the notice of demand issued was dated the 17th March, 1955, requiring payment on or before the 28th March, 1955. On the 17th March, 1955, an individual return of income was filed by the assessee before the income-tax Officer on...
Commissioner of Income-tax, U. P. Vs. Mathura Prasad Hardwar Prasad De ...
Court: Allahabad
Decided on: Nov-11-1963
Reported in: [1965]55ITR476(All)
The judgment of the court was delivered byM. C. DESAI C.J. - This is a statement of a case referred at the instance of the Commissioner of Income-tax, U. P., by the Income-tax Appellate Tribunal, Allahabad Bench, to this court, the question calling for an answer being :'Whether the sum of Rs. 3,110 paid as penalty to the Pakistan Government, in the circumstances of the case, is admissible as a deduction under section 10(2)(xv) of the Indian Income-tax Act ?'In the associate case there is a similar statement of another case by the Income-tax Appellate Tribunal at the instance of the Commissioner of Income-tax and the question raised by it is similar, only the amount being different.From the statements we find that the assessees in the two cases, who carry on business in molasses in village Barhaj of district Deoria, exported molasses to East Pakistan through boats. The import of molasses into Pakistan was prohibited by Pakistan. There had been a trade agreement between India and Pakista...
Giriraj Singh and anr. Vs. the State and ors.
Court: Allahabad
Decided on: Nov-08-1963
Reported in: AIR1965All131; 1965CriLJ275
ORDERD.S. Mathur, J. 1. This is a revision application by Girraj Singh and Sohan Lal Sharma, accused, to challenge the order dated 22-10-1962 of Sri J.P. Kaushik, Magistrate First Class, Saharanpur, directing that both the complaints shall be amalgamated and both Basheshwar Daya] Kaushik and Dharam Singh shall be treated as co-complainants. It was at the same time ordered:'Each will have a right to examine his own witnesses. At the same time each will have a right to cross-examine and contradict the witnesses examined on behalf of the prosecution with the permission of the Court and in accordance with the provisions of the law if they go against or prejudice the prosecution.'2. The material facts of the case are that on 11-1-1962 Basheshwar Dayal moved a complaint alleging that the present applicants, Girraj Singh and Sohan Lal Sharma, had committed offences punishable Under Sections 408, 467 and 471, I. P. C. The complaint was moved in the Court of the judicial Magistrate, Saharanpur;...
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