Allahabad Court August 1965 Judgments
Smt. A.L. Bose Vs. Syed Nayyar Abbas
Court: Allahabad
Decided on: Aug-31-1965
Reported in: AIR1967All209
Lakshmi Prasad, J.1. This is a defendants second appeal arising out of it suit instituted by the respondent for arrears of rent and ejectment.2. The dispute in this case relates to a ball portion of the house specified at the foot of the plaint. The house was owned by the appellant's father who executed a will in 1941 bequeathing the house in question in equal shares to the appellant and to her brother Wilmol Daniels. On 13th March, 1944. Wilmot Daniels sold his half share in the house to one Afsar Regum and on the same date he executed a rent note in her favour under which he was allowed to continue in possession on payment of Rs. 15/- per month as rent.In January, 1956 Afsar Begum sold the same to the respondent. Soon after his purchase, he gave a notice dated 17th January, 1956, to Wilmot Daniels demanding Rs. 540/- on account of arrears of rent and adding that in case of default in the payment of the amount demanded the addressee would be liable for ejectment. Thereafter on 30th Ja...
Tag this Judgment!Allahabad Milling Company Private Ltd. Vs. Sales Tax Officer Ii
Court: Allahabad
Decided on: Aug-31-1965
Reported in: [1965]16STC888(All)
R.S. Pathak, J. 1. The petitioner challenges the legality of proceedings under Section 21 of the U.P. Sales Tax Act which are being taken against him for the assessment year 1959-60.2. The petitioner, which is a private limited company carrying on business as a flour mill, was assessed to sales tax on the turnover of the assessment year 1959-60.3. Subsequently a notice under Section 21 of the Act was served on the petitioner on 28th March, 1964 (although the petitioner says the service was effected on 30th March, 1964). The petitioner applied for inspection of the records on 20th March, 1965, but as the Sales Tax Officer was out of station no order was passed on the application. On 6th June, 1964, the petitioner received a notice requiring it to produce the relevant account books. On 30th June, 1964, the Accountant of the petitioner appeared before the Sales Tax Officer and raised a preliminary objection to the effect that the notice under Section 21 was vague and did not disclose the ...
Tag this Judgment!BaladIn Ram Kalwar Vs. Income-tax Officer, B-ward, Varanasi, and Anoth ...
Court: Allahabad
Decided on: Aug-31-1965
Reported in: [1966]62ITR392(All)
The petitioner challenges the validity of proceedings for recovery of income-tax.The petitioner is an individual. He constituted a Hindu undivided family with his sons. The Hindu undivided family was assessed to income-tax for the year 1944-45 on February 29, 1945. Subsequently, proceedings under section 34 of the Income-tax Act, 1922, were taken against the Hindu undivided family and it was reassessed on March 23, 1949, by an order determining the total income at Rs. 71,731. This assessment was set aside by the Income-tax Appellate Tribunal. Fresh proceedings under section 34 were taken resulting in an assessment order dated March 18, 1954. Against the two reassessments under section 34, the Hindu undivided family proceeded in appeal to the Appellate Assistant Commissioner and then to the Income-tax Appellate Tribunal, but its appeals were dismissed. A reference under section 66(1) of the Act was answered by this court against the Hindu undivided family, and now an appeal by special l...
Tag this Judgment!Bhagwat Saran Vs. State and ors.
Court: Allahabad
Decided on: Aug-30-1965
Reported in: AIR1967All164; 1967CriLJ417
ORDERGyanendra Kumar, J.1. The facts giving rise to this revision are that on 22-7-1965 the Kotwali Police, Agra, submitted a report to the effect that in mohallah Dhuliaganj there exists a cinema house known as 'Basant Talkies,' whereof Bhagwat Saran (applicant) and Pannalal (opposite party no. 2) are lessees for a period of ten years. On 28-10-1961, (he above parties have added two other partners in the business, vix., Gauri Shanker (opposite party No. 3), who is brother of Pannalal aforesaid and Smt. Kanak Lala, who is wife of Bhagwat Saran aforesaid. In 1964 some disputes started between the parties, with the result that on 2-9-1964 Bhagwat Saran applicant filed a suit in the court of the Civil Judge. Agra, on the allegations that he had already dissolved the partnership, or the same may be deemed to have been dissolved. He accordingly prayed for rendition of accounts of the Basant Talkies from 21-10-1961 onwards by Gauri Shanker and Pannalal.On 21-12-1964 the Civil Judge passed an...
Tag this Judgment!Khem Chand Keshrimal Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Aug-30-1965
Reported in: [1967]19STC71(All)
M.C. Desai, C.J.1. This is a statement of case submitted to this Court by the Judge (Revisions) Sales Tax, U. P., at the instance of the assessee. The question referred to us is-Whether, on the facts of the case, the application in revision was barred by limitation by virtue of the provisions of Section 10(3) prescribing the period of limitation of one year for application in revision.2. Our answer to the question, for the reasons that we shall give subsequently, is in the affirmative. We direct that a copy of the order be sent under Section 11(6) of the Sales Tax Act, under the seal of the Court and the signature of the Registrar to the Judge (Revisions) Sales Tax, U.P., and the Commissioner of Sales Tax, U.P. The assessee shall pay to the Commissioner of Sales Tax, U.P., his costs of this reference which we assess at Rs. 200. Counsel's fee is assessed at Rs. 200. September 16, 1965.M.C. Desai, C.J.3. We answered in the affirmative the question formulated by the Judge (Revisions) Sale...
Tag this Judgment!Khem Karan and ors. Vs. State of Uttar Pradesh and ors.
Court: Allahabad
Decided on: Aug-29-1965
Reported in: AIR1966All255
Satish Chandra, J.1. These three writ petitions raise common questions. The facts on which they are passed, broadly speaking, are similar. Therefore, they will all be decided by this judgment.2. The petitions are under Article 226 of the Constitution. They pray that proceedings for the acquisition of the petitioner's land under the Land Acquisition Act are invalid and ought to be quashed and that the respondents be restrained from interfering with the petitioner's possession over the land. The petitioners are the tenure-holders of various plots of land sought to be acquired and were, in actual cultivator possession, in the U. P. Gazette, dated 9-4-1960 a notification, dated 2-4-1960 was published. This was under Section 4 of the Land Acquisition Act, 1894, notifying for general information that the land mentioned in the schedule is needed for a public purpose. It also stated that the Governor was of the opinion that the provisions of Sub-section (1) of Section 17 of the Land Acquisitio...
Tag this Judgment!Commissioner of Sales Tax Vs. Upper Doab Sugar Mills Ltd.
Court: Allahabad
Decided on: Aug-26-1965
Reported in: [1966]17STC19(All)
M.C. Desai, C.J.1. This is a statement of a case submitted by the Judge (Revisions) Sales Tax, U.P., inviting this Court to answer the question:-Whether in the circumstances of the case the turnover of Rs. 11,34,162-9-0 was exempt from tax by virtue of the provisions of Article 286(1)(a) of the Constitution 2. The facts are as follows. The dealer is Upper Doab Sugar Mills, which produces and sells sugar. For the assessment year 1952-53 it sold sugar at the mills. The sugar was carried from the mills by transport agents to places outside the State of U.P. and consequently the Judge (Revisions) held that the sales took place outside the State. He, therefore, held that the turnover of the sales was exempt from taxation by Article 286(1)(a) of the Constitution. Article 286(1)(a) lays down that no State can impose a tax on the sale of goods where the sale takes place outside the State, and that for the purpose of that provision a sale is deemed to take place in the State where actual delive...
Tag this Judgment!Rashtriya Chini Mill Mazdoor Union and ors. Vs. State of Uttar Pradesh ...
Court: Allahabad
Decided on: Aug-25-1965
Reported in: AIR1967All36; (1968)IILLJ26All
ORDERSatish Chandra, J.1. These two writ petitions are under Article 220 of the Constitution The facts of both are common and they raise identical questions Same persons have filed both these petitions. The first respondent in both of them is the State of Uttar Pradesh In Writ Petition No. 2909 of 1962 Shankar Sugar Mills Ltd., Deoria. is the second respondent while in Writ Petition No. 2910 of 1962 the Punjab Sugar Mills Co Ltd.. Gorakhpur is the second respondent. These petitions pray that the notification dated 1-5-1962 of the State Government be quashed and that the State Government be directed to refer the industrial dispute for adjudication.2. The impugned notification dated 1-5-62 purports to have been passed by the State Government in exercise of the powers conferred by Section 3 of the U. P. Industrial Disputes Act, 1947 (U. P. Act No. XXVIII of 1947) it directs 69 named vacuum pan sugar factories to pay to their employees amounts, by way of bonus for the crushing season 1960-...
Tag this Judgment!State of U.P. Vs. Widow of Late L. Janki Das
Court: Allahabad
Decided on: Aug-24-1965
Reported in: AIR1966All273
Khare, J. 1. These are seven connected first appeals arising out of compensation proceedings under the U. P. Land Acquisition (Rehabilitation of Refugees) Act, No. 26 of 1948, (hereinafter referred to as the Act). An area of land, measuring 19.99 acres belonging to several proprietors and situate in Lekhraj Muzbita within the Municipal Limits of the city of Meerut, was acquired under a notification dated 29th January, 1950, for the rehabilitation of certain refugees, who formed a society under the style of Jain Pursharthi, Housing Cooperative Society, Meerut. Possession was delivered to the Society on 27th June, 1950, The land acquired belonged to various proprietors, who claimed compensation at the rates varying from Rs. 5/- to Rs. 12/- per square yard. On a portion of the land mere were tenants, who claimed compensation for their tenancy rights as well as for trees, wells and buildings standing on their land. The Land Acquisition Officer calculated the value of the land treating it a...
Tag this Judgment!Electric Inspector to Govt. of U.P. Vs. R.J. Singh
Court: Allahabad
Decided on: Aug-24-1965
Reported in: AIR1966All326
Desai, C. J.1. This is an appeal by the Electric Inspector to Government from a judgment of our brother Jagdish Sahai quashing by certiorari his order dated 19-11-1958 cancelling the licence granted to the respondent under Clause 12 of Notification No. 877/EI-86-1938, dated 2-6-1942, issued by the State Government of U. P., debarring him from obtaining a licence for the next two years.2. The respondent is a contractor who undertakes electrical installation work. The Indian Electricity Act enacted to amend the law relating to the supply and use of electrical energy has created, the Central Electricity Board to exercise power conferred by Section 37. The power is to make rules to regulate transmission, supply and use of energy and generally to carry out the purposes and objects of the Act including rules providing for the protection of persons and property from injury by reason of contact with or the proximity of, or by reason of the defective or dangerous condition of any appliance or a...
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