Allahabad Court February 1963 Judgments
Mohan Lal Vs. Sameer Kunwar
Court: Allahabad
Decided on: Feb-27-1963
Reported in: AIR1964All374
S.S. Dhavan, J.1. This is a tenant's second appeal from the concurrent decisions of the Courts below decreeing the landlord's suit for his ejectment. Mr. Rajeshji Verma urged only one point in support of this appeal. He contended that the Courts below should have held that the landlord by accepting rent for the period after the termination of the tenancy and the filing of the suit had waived the notice of termination, or alternatively, created a fresh tenancy. The relevant facts on which this argument is based are these. The appellant Mohan Lal was the tenant of a shop in Oral of which the plaintiff respondent Sumer Kunwar is the landlord. The agreed rent was Rs. 10/8/- per month. The appellant did not pay the rent for 18 months and the landlord on 4-7-1957 served on him a combined notice of demand and conditional termination of tenancy.On 27-7-1957 the appellant sent a reply alleging that his previous remittances had been refused by the landlord and assuring him that the entire rent w...
Tag this Judgment!Commissioner of Sales Tax Vs. Haji Abdul Majid and Sons
Court: Allahabad
Decided on: Feb-18-1963
Reported in: [1963]14STC435(All)
K.B. Asthana, J.1. In this reference under Section 11 of the U. P. Sales Tax Act at the instance of the Commissioner of Sales Tax, U. P., the following question has been referred for decision by the High Court:Whether in the circumstances of this case the entire cost of the ready-made bodies of the buses is liable to tax under the U. P. Sales Tax Act or only the cost of materials used in the manufacture thereof would be taxable. 2. M/s. Haji Abdul Majid and Sons (hereinafter referred to as the assessee) carry on the business of constructing bus bodies on the chassis supplied by the customers in the town of Meerut. For the year 1950-51 the Sales Tax Officer assessed the assessee on a total turnover of Rs. 82,800 in respect of thirty-six bodies on an average value of Rs. 2,300 each. It appears that due to certain reasons the assessee could not file an appeal against the assessment order in time and applied in revision before the learned Judge (Revisions) who by his order dated 23rd June,...
Tag this Judgment!Suwa Lal Pooran Mal Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Feb-18-1963
Reported in: [1963]14STC456(All)
K.B. Asthana, J.1. This is a reference under Section 11 of the U.P. Sales Tax Act at the instance of the assessee, M/s. Suwa Lal Pooran Mal who carry on commission agency business in Bareilly. For the year 1948-49 in respect of some forward transactions in silver in which actual deliveries were made they were assessed to sales tax on a turnover of Rs. 3,20,000 under Section 21 of the Act. That assessment order was passed by the Sales Tax Officer on 7th September, 1951. The assessee went up in appeal against the said order and the learned Judge (Appeals) remanded the case for fresh assessment. The assessee did not appear before the Sales Tax Officer and they were assessed again on a turnover of Rs. 3,20,000 by the Sales Tax Officer by his order dated 31st March, 1954. On appeal against this order the learned Judge (Appeals) allowed the appeal partly and having held that the forward transactions in which the delivery had been made amounted to Rs. 1,10,000 upheld the assessment in respect...
Tag this Judgment!Satya Paul Kalra Vs. the Deputy Inspector General of Police and ors.
Court: Allahabad
Decided on: Feb-13-1963
Reported in: AIR1964All121; [1963(6)FLR365]
V.G. Oak, J.Oak, J.1. The short point for consideration in this writ petition is whether the petitioner continues to be a member of the police service.2. In August 1961 the petitioner was posted in district Nainital as an Assistant Public Prosecutor. On 22-1-1962 he submitted his resignation to the Deputy Inspector-General of Police, Bareilly. On 19-2-1962 he was suspended. In March 1962 he was directed to present himself in Police Lines for departmental proceedings. On 20-3-1962 the Deputy Inspector-General of Police passed an order to the effect that, the petitioner's resignation could not be accepted in view of the departmental proceedings pending against him. According to the petitioner, he has ceased to be a police officer in view of the resignation submitted by him. It is contended on his behalf that, disciplinary proceedings under the Police Act are not competent, as he is no longer a police officer.3. Mr. S.C. Khare appearing for the petitionerrelied upon Section 9 of the Polic...
Tag this Judgment!Standard Refinery Co. Vs. Sales Tax Commissioner
Court: Allahabad
Decided on: Feb-08-1963
Reported in: [1963]14STC529(All)
K.B. Asthana, J.1. This is a reference under Section 11 of the U. P. Sales Tax Act at the instance of M/s. Standard Refinery Co. (hereinaftercalled the assessee) in which the following questions of law have been referred for decision by this Court.(1) Whether excise duty paid by the applicants in respect of the rectified spirit and vend fee paid in respect of denatured spirit are to be included in the turnover for purposes of payment of sales tax ?(2) Whether in the circumstances of the case the applicants could be assessed to tax under Section 21 of the U. P. Sales Tax Act?2. From the statement of the case it appears that the assessee carries on the business of the manufacture among other things of rectified and methylated spirit at Unnao. For the assessment year 1949-50 the assessee was assessed by Sri B. N. Srivastava, Sales Tax Officer, on the turnover returned by the assessee. It may be mentioned that a figure of Rs. 34,000 and odd was shown by the assessee as having been paid to ...
Tag this Judgment!Chandra Shekhar Newal Kishore Vs. Commissioner of Sales Tax, U.P.
Court: Allahabad
Decided on: Feb-07-1963
Reported in: [1963]14STC443(All)
M.C. Desai, C.J.1. At the instance of the assessee the Judge (Revisions), Sales Tax, U.P., has referred to this Court for its opinion the following questions :-(1) Whether in the circumstances of the case, the sales of old newspapers were exempt from tax under Section 4(1) (a) of the Act ?(2) Whether in the circumstances of the case, the sales of old newspapers were exempt from tax under the head of paper and newsprint under Notification No. ST-199-X/928, dated 1st April, 1948, item No. 10 issued under Section 4(1) (a) of the Act ?2. We find from the statement of the case that the assessee is a dealer in Kirana and medicine. The turnover on which it was assessed to sales tax in the assessment year 1950-51 included proceeds of sale of bundles of old newspapers admittedly sold by it as waste paper. The statement does not show how old these newspapers were. Under Section 4 of the Sales Tax Act the provisions of Section 3 are not to apply to the 'sale of water, salt, foodgrains, gur, elect...
Tag this Judgment!Udhoo Dass Vs. Prem Prakash and anr.
Court: Allahabad
Decided on: Feb-06-1963
Reported in: AIR1964All1
Desai, C.J.1. The following question has been referred to this Bencn for its opinion:--'Whether a contract of tenancy of an accommodation governed by the U.P. (Temporary) Control of Rent and EVICtion Act entered into by a landlord with a person on payment of rent by latter, for the purpose of carrying on business in the accommodation, in violation of a general or special order issued by the District Magistrate concerned under Section 7(2), is void under Section 10 read with Section 23 of the Contract Act'.Respondent No. 2 is the owner of a shop governed by the U.P. (Temporary) Control of Rent and Eviction Act, 194/ and had let it out to Sharma Provision Stores. On 1-2-52 respondent No. 1 who will be referred to as the respondent hereinafter, purchased the goodwill, goods and effects of Sharma Provision Stores and continued business in the shop under the style 'Sharma Provision Stores'. The appellant represented to the District Magistrate that the shop had fallen vacant and on 20-2-1952...
Tag this Judgment!State of Uttar Pradesh Through the Collector, Naini Tal Vs. Sri Abdul ...
Court: Allahabad
Decided on: Feb-05-1963
Reported in: AIR1963All556
Desai, C.J.1. The following question has been referred to a Full Bench by two of us :'Whether the District Judge, in a reference under Section 18 of the Land Acquisition Act, can go into a question that the application for reference was not made to the Collector within the time prescribed in Section 18(2) of the Land Acquisition Act : and if so, can it refuse to entertain the reference if it finds it to be time-barred?'The question arises in an appeal from a decree passed by a District Judge on a reference made to him under Section 18 of the Land Acquisition Act. The respondent, who was the owner of the land acquired, claimed a certain amount of compensation in proceedings before the Collector under Section 11. On 23-11-1950 the Collectoi decided that the owners of the land be given compensation of Rs. 20,000/- and odd and that an award be prepared accordingly. The respondent was not present when the decision was given and it is not known on what date the award was actually prepared by...
Tag this Judgment!K.P. Bhargava Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Feb-05-1963
Reported in: [1963]14STC386(All)
K.B. Asthana, J.1. This is a reference under Section 11 of the U.P. Sales Tax Act made by the learned Judge (Revisions) at the instance of G.G. Industries of Belanganj, Agra (hereinafter called the assessee). The question of law which has been referred for our decision is as follows :-Whether on the facts proved in this case the turnover in dispute can be held to be the turnover of confectionery sold in sealed containers 2. The assessee is a firm which carries on the business of manufacture and sale of confectionery such as chocolate, lollipops, lemondrops etc. In the assessment for the year 1948-49 the assessee claimed an exemption for the turnover representing the sale of confectionery amounting to Rs. 1,50,535-1-6 on the ground that they had obtained exemption certificate regarding the sale of their confectionery from the Government. The learned Sales Tax Officer disallowed the exemption as in his opinion the confectionery was sold in sealed containers and as such the turnover of co...
Tag this Judgment!Amar Nath Vs. Ashta Bhuja Prasad
Court: Allahabad
Decided on: Feb-04-1963
Reported in: AIR1964All431
ORDER1. This is an application under Section 116A(2) of the Representation of People Act filed after the death of the sole respondent in the appeal. The applicant, who is the appellant, prays that this Court should exercise its powers under Section 116 of the Act and cause a notice to be published in the Official Gazette that the sole respondent is dead and there is no other respondent opposing this petition, so that any person who might have been a petitioner may apply to be substituted in the place of the deceased respondent. The petitioner states that he is interested in prosecuting the appeal even though the respondent, who was the successful candidate, is dead, and he claims the right to establish that the election ofthe deceased respondent should have been set asideby the election Tribunal. The question before us iswhether such an application lies under Section 116A orany other provision of the Act. After hearing learnedcounsel and examining the Act we are of the opinionthat it d...
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