Allahabad Court April 1963 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
QamruddIn Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Apr-15-1963
Reported in: [1963]14STC534(All)
M.C. Desai, C.J.1.This is a statement of case submitted to this Court by the Judge (Revisions) under Section 11(4) of the U.P. Sales Tax Act at the instance of an assessee. The question formulated by the Judge (Revisions) is as follows:-Whether in the circumstances of the case the Sales Tax Officer was legally right in making the assessment without issuing a notice to the assessee.2. The assessee is a dealer; it did not submit any return for the very first assessment year 1948-49 of its turnover for the previous year 1947-48 within the prescribed time. After the lapse of the prescribed time the Sales Tax Officer started proceedings under Section 7(3) and made the best judgment assessment of its turnover on 15th January, 1949, without issuing any notice to it. It filed an appeal against the assessment order on the ground that it was not served with a notice for appearance during Section 7(3) proceedings. The appeal failed and an application in revision also failed. It applied to the Jud...
Bhika Mal Musaddi Lal Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Apr-15-1963
Reported in: [1963]14STC770(All)
M.C. Desai, C. J. 1. This is a statement of a case submitted by the Judge (Revisions) Sales Tax, U.P., under Section 11(1) of the Sales Tax Act at the instance of the assessee ; the following two questions have been formulated by the Judge (Revisions):(1) Whether in the circumstances and on the facts of the case the applicants were liable to pay sales tax on the sale of crystal sugar as being within the definition of the term 'importers' as prescribed in Rule 2(d-1) of the Sales Tax Rules ?(2) Whether the definition of the term 'importers' as given in Rule 2(d-1) is ultra vires the rule-making power of the Government 2. The facts as stated in the statement are these : The assessee is a dealer in sugar at Lucknow. The Regional Director of Food, Government of India, imported sugar from Java for distribution among dealers in sugar in various places in the country. One of the dealers selected by him for sale of sugar at the controlled price was the assessee and he issued a permit to it aut...
Ram Babu Vs. Pershadi Lal
Court: Allahabad
Decided on: Apr-12-1963
Reported in: AIR1964All192
Pathak, J. 1. This is a defendant's second appeal arising out of a suit for recovery of arrears of rent and mesne profits and for ejectment.2. The facts briefly are that the defendant was a tenant of the plaintiff, that the tenancy commenced on the 17th of each English calendar month, that the plaintiff obtained a decree for arrears of rent for the period ending February 16, 1959 that in May 1959 the defendant remitted a sum of Rs. 77/- by money order to the plaintiff intending the amount to cover the rent due under the decree and also of the period ending May 16, 1959. It appears that this money order was refused by the plaintiff. Subsequently he served a notice on July 13, 1959 upon the defendant demanding arrears of rent due for the entire period ending June 16, 1959. There is no dispute that no payment was made by the defendant consequent to this notice.3. When this case was heard by our brother Gupta it was contended that the rent having been tendered by money order, it must be co...
Kranti Chandra Vs. Chhotelal and ors.
Court: Allahabad
Decided on: Apr-12-1963
Reported in: AIR1964All425
Mithan Lal, J.1. I have heard learned counsel for the parties and I find no force in this appeal.2. The plaintiff appellant brought the suit for partition of his 1/3rd share in the house in dispute on the allegation that the house belonged to three brothers one of whom was Govind Madho. This Covind Madho made a gift of his 1/3rd share to Smt. Mahadevi and the plaintiff purchased this 1/3rd share from Smt. Mahadevi under a sale deed dated 2nd September 1954. One third share belonging to Basdeo was said to have been sold to Chhotelal defendant No. 1, while the rest of the one third share was said to have belonged to the other defendants. The suit was resisted by defendant No. 1 alone on various grounds including the plea of limitation.3. The trial court held that the plaintiff had no share in the house and that the suit was barred by limitation. The lower appellate court has differed from the trial court on the question of purchase of one third share by the plaintiff. That court has come...
Mithan Lal Vs. Thana and ors.
Court: Allahabad
Decided on: Apr-11-1963
Reported in: AIR1964All337
R.S. Pathak, J.1. These are two appeals by a judgment-debtor arising out of execution proceedings.2. Ganga Prasad and Premraj filed suit No. 65 of 1949 against Mithan Lal, the present appellant, which suit was dismissed on November 30, 1950. An appeal by the plaintiffs was allowed on July 30, 1951, when their suit was decreed by the lower appellate court. Against the decree of the lower appellate court Mithan Lal preferred an appeal to this Court. On September 19, 1951, meanwhile, the decree-holders applied for execution of the dacree of the lower appellate court, but these execution proceedings were stayed during the pendency of Mithan Lal's appeal in this Court. That appeal was dismissed by this Court on December 19, 1954.3. It appears that on December 27, 1951 when the execution application was pending, the original decree-holders sold the decree under execution to Thana. Thereafter on February 15, 1955, an application was made by Thana for being substituted in place of the original...
Tulsabai and ors. Vs. Mast Ram
Court: Allahabad
Decided on: Apr-10-1963
Reported in: AIR1964All373
R.S. Pathak, J.1. This is a decree-holder's appeal arising out of execution proceedings.2. Jagannath Singh and others, as heirs of Smt. Dulari, were Thekedars jointly with Mastram of certain plots belonging to the zamindars Mahesh Prasad, Sheo Prasad and others.3. The zamindar lessors obtained a decree for arrears of lease money relating to a period of three years against these Thekedars.4. The Thekedari profits for the years 1345F. to 1347F. were collected by Mast Ram alone. The co-sharers, Jagannath and others sued for their share of the profits and obtained a decree against him on September 18, 1942. Mast Ram appealed against the decree and the appellate court passed a decree, one of the terms being that any sums 'which the appellant hasalready paid or may in future pay towards thelessor's decree for the lease money of the years will be taken into account wb.cn. tins respondentsexecute the present decree''. This decree was put into execution by Jagannath and others, whose legal repr...
Vishwanath Prasad Vs. Malkhan Singh Sharma and ors.
Court: Allahabad
Decided on: Apr-09-1963
Reported in: AIR1964All181
B. Dayal, J.1. This is a petition under Article 226 of the constitution against an order of the Election tribunal restoring an election petition which had been dismissed in default. The petitioner Vishwanath Pd. was declared elected on the 27th of February, 1962. Respondents Nos. 2, 3 and 4, who claimed to be the electors filed an election petition before the Election Commission. This election petition was referred for trial to respondent No. 1 as the ELECTION Tribunal. Some preliminary issues were framed in the case and the Tribunal fixed 2nd of November, 1962 for decision of issues Nos. 17 (1) and 19. On the 2nd November, 1962, it was found necessary to record some evidence on those preliminary issues also. Accordingly the statement of Kamiakant was started and his examination-in-chief was concluded on that date. Thereafter it was postponed for the 16th of November, 1962 for cross-examination. On the 16th of November, 1952, when the case was called out, at 10-30 a. m. Kamiakant whose...
Nawabzada S.M. Ali Dabir and anr. Vs. Nawabzada S.M. Ali Kabir Khan an ...
Court: Allahabad
Decided on: Apr-09-1963
Reported in: AIR1964All185
Oak, .J.1. The main question for consideration in this appeal is whether an award made under Section 58 of the U. P. Court of Wards Act, 1912 (hereafter referred to as the Court of Wards Act) can be implemented under Section 17 of the Arbitration Act, 1940 (hereafter referred to as the Arbitration Act). The appeal arises out of arbitration proceedings.(2) The parties are related to one another as shown in the pedigree given in the appellants' application, dated 20-1-1955. One Nawab Ali Nasir Khan had two wives--Ashfaq Jahan Begum and Humayun Jahan Begum. Ali Dabir and Ali Mushir appellants are Nawab Ali Nasir Khan's sons from the second wife. AH Kabir and other respondents are Nawab Ali Nasir Khan's children from his first wife. The dispute relates to property, which was known as Bulaqipur Estate in district Gorakhpur. There was litigation in the family after the death of Nawab Ali Nasir Khan in 1931. Ali Kabir was appointed guardian of the appellants, who were then minors. In 1941 the...
A. H. Wheeler and Co. Private Ltd. Vs. Income-tax Officer, Allahabad.
Court: Allahabad
Decided on: Apr-09-1963
Reported in: [1964]51ITR92(All)
This is a writ petition under article 226 of the Constitution directed against the orders dated the 17th July, 1962, under section 35 of the Income-tax Act, 1922 (hereinafter referred to as the Act), withdrawing the super-tax rebate under clause I (c) to the second proviso to paragraph D of Part II of the First Schedule of the Finance Act of 1958.The material facts leading up this petition are these : The petitioner is a company duly registered with effect from the 31st December, 1953. The relevant assessment years are 1958-59 and 1959-60. For the assessment year 1956-57, when there was a similar provision regarding the rebate of super-tax, the then Income-tax Officer did not make any reduction in the rebate of super-tax on account of excess dividends beyond six per cent of the paid up capital. For the assessment year 1957-58, the same Income-tax Officer reduced the amount of super-tax in terms of the Finance Act of 1957, the relevant provision whereof was in the same terms as that con...
Nagar Mahapalika Vs. Ram Niwas and anr.
Court: Allahabad
Decided on: Apr-05-1963
Reported in: AIR1964All349; 1964CriLJ125
ORDERD.S. Mathur, J. 1. This is an application under Section 417 (3) Cr. P. C. by the Nagar Mahapalika of Kanpur for the grant of special leave to appeal against the order dated 10-9-1962 of the Magistrate of Kanpur whereby Ram Niwas, respondent, was acquitted of the offence punish-able under Section 16 of the Prevention of Food Adulteration Act for contravention of Section 7 thereof.2. The learned Magistrate acquitted the respondent because Dalmoth contained cashew nuts, if not water melon seeds also, as alleged in defence, and the certificate of the Director of Central Food Laboratory, Calcutta, did not indicate that the nuts had been separated and the data contained therein pertained to only that part of the Dalmoth which was not or could not be affected by cashew nuts. Dalmoth consists of seo made of maida (fine wheat flour) or besan (gram flour) and fried masur. Dalmoth in question also contained fried cashew nuts and, according to the respondent, fried water melon seeds as well. ...
- ‹ Prev
- 1
- 2
- 4
- Next ›
- Last »