Allahabad Court November 1967 Judgments
Agarwal and Co. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Nov-30-1967
Reported in: [1968]68ITR673(All)
Jagdish Sahai, J.1. The Income-taxAppellate Tribunal, Delhi Bench, (hereinafter referred to as ' the Tribunal') has submitted a statement of the case and referred the following question of law at the instance of the assessee, Messrs. Agarwal and Co. (hereinafter referred to as ' the assessee ') under Section 66(1) of the Income-tax Act, 1922 (hereinafter referred to as the 'Act') :' Whether on the facts and in the circumstances of the case, registration was rightly refused to the firm on the ground that it violated the provisions of Section 4 of the Indian Companies Act, 1913 ?'2. The assessment years in question are 1952-53, 1953-54 and 1954-55.3. The Tribunal submitted one statement of the case and referred one question of law because the point raised is common to all the three years.4. The assessee-firm was constituted in 1934. A deed of partnership was drawn up on January 24, 1936, but as some of the members died fresh partnership deeds were subsequently drawn up. The one with whic...
Tag this Judgment!Barjatya Traders Vs. Sales Tax Officer
Court: Allahabad
Decided on: Nov-30-1967
Reported in: [1968]21STC197(All)
M.H. Beg, J. 1. Messrs Barjatya Traders of Hathras have filed four Writ Petitions Nos. 27, 28, 981 and 982 of 1967 challenging the assessment orders made by the Sales Tax Officer, Hathras, opposite party No. 1, assessing the petitioner to pay sales tax for the assessment quarter ending 30th June, 1967, the assessment years 1964-65 and 1965-66, and the assessment quarter ending 30th September, 1966. Messrs Gangaram Sitaram of Hathras have filed Writ Petitions Nos. 29 and 979 of 1967 challenging the assessment orders made by the Sales Tax Officer, Hathras, for the quarters ending 30th June, 1966, and 30th September, 1966. Messrs Dayabhai Zaver Bhai of Hathras have filed Writ Petition No. 980 of 1967 challenging the assessment order of the Sales Tax Officer, Hathras, for the assessment year 1965-66. In each of the writ petitions the assessment order is challenged only to the extent of the purchases of arhar dal from dal and oil-seeds manufacturers.2. The petitioners' contention in each of...
Tag this Judgment!Shiv Charan Das Sharma Vs. Regional Transport Authority and ors.
Court: Allahabad
Decided on: Nov-29-1967
Reported in: AIR1969All269
S.N. Katju, J. 1. The petitioner Sheo Charan Das Sharma filed a petition under Article 226 of the Constitution praying for a writ of certiorari for quashing certain resolutions passed by the first respondent, the Regional Transport Authority, Meerat. He further prayed for a writ in the nature of; mandamus commanding the second respondent, the Secretary, Regional Transport Authority, Meerut, not to issue any temporary permits to opposite party-respondents 3 to 14. Satish Chandra, J., who heard the matter, referred the following question for decision to a large Bench: 'Is a rival operator entitled to maintain a writ petition to challenge a temporary permit granted to another operator?' 2. The petition then came before a Division Bench of this Court consisting of Verma and Rajeshwari Prasad, JJ. They found that the decisions of this Court on the question were conflicting. They pointed out that several Single Judges of this Court had answered this question in the affirmative while it had b...
Tag this Judgment!A.K. Chakravarty and anr. Vs. the State
Court: Allahabad
Decided on: Nov-27-1967
Reported in: AIR1969All80; 1969CriLJ137
ORDERRajeshwari Prasad, J.1. Both the petitioners have been convicted under Sections 7/16 Prevention of Food Adulteration Act. The sentence awarded to Sri A. K. Chakra-varty is that of a fine of Rs. 2,000 and in default to undergo rigorous imprisonment for one year. The sentence awarded to Sri A. K. Bhattacharya petitioner is also that of a fine of Rs. 1000 only and in default to undergo six months' rigorous imprisonment.2. There is a private limited company in the town of Varanasi known as 'Healthway Private Ltd.' The business that it carries on is of manufacture and sale of milk powder known as 'Shishu Milk Food'. Petitioner Sri A. K. Chakra-varty is the Director and the petitioner Sri A. K, Bhattacharya is an employee thereof. He is a salesman according to the case of the prosecution. On 15th June 1964, the Food Inspector Sri Vijay Bahadur Srivastava (P. W. 1) obtained sample of milk powder which on analysis was found to be deficient. Petitioner Sri A. K. Chakravarty pleaded that wh...
Tag this Judgment!Chandra Mohan Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Nov-24-1967
Reported in: AIR1969All230
ORDERSatish Chandra, J.1. This is a petition under Article 226 of the Constitution for a writ of quo warranto calling upon the respondents 2 to 16 to show cause by what authority they are holding the office of the District Judges and to oust them from the offices.2. The present petition is a concomitant of the Supreme Court decision in an earlier writ petition filed by the petitioner in this Court, Chandra Mohan v. State of U. P., AIR 1966 SC 1987. On 8th August, 1966, the Supreme Court reversed the decision of this Court. It declared that the U. P. Higher Judicial Service Rules (which I shall hereinafter called 'the rules') providing for the recruitment of District Judges are constitutionally void, because they infringe Article 233 of the Constitution and therefore the appointments made thereunder were illegal. This decision invalidated practically all appointments made by promotion or direct recruitment. Thereupon, the judgments rendered by the Judges so appointed were challenged as ...
Tag this Judgment!Tek Chand Gupta Vs. R.K. Karanjia and ors.
Court: Allahabad
Decided on: Nov-24-1967
Reported in: 1969CriLJ536
ORDERRajeshwari Prasad, J.1. Shri Tek Chand has filed this petition in revision. A complaint filed by him was dismissed by Shri K.S. Pathak, Special Magistrate, First Class, Dehradun.2. He filed a petition in revision against that order of the learned Magistrate but it was also dismissed by the Additional District Magistrate (Judicial), Dehradun.3. Aggrieved by the order of the two-Courts below, Shri Tek Chand has filed the present revision petition in this Court.4. Shri Tek Chand is a resident of 68, Jhanda Mohalla, Kotwali, Dehradun. He filed a complaint under Section 500, I.P.C., against Shri R.K. Karanjiya, Chief Editor, printer and publisher of 'Blitz', Hindi-weekly of Bombay, Shri Munish Saxena, Editor of the said weekly and Shri A. Raghavan, correspondent of the said weekly. It was alleged that, in the Hindi edition of the said paper dated 28th March 1964, the accused published imputations on pp. 3 and 15, which were false to their knowledge and were meant to harm the reputation...
Tag this Judgment!Bhoop Singh and anr. Vs. State
Court: Allahabad
Decided on: Nov-24-1967
Reported in: 1969CriLJ1156
ORDERJ. N. Takru, J.1. Bhoop Singh and Bhikambar have filed this revision against their conviction and sentence of three months R.I. and a fine of Rs. 50/- in default one month's R. I. each under Section 379 I P.C.2. The brief facts necessary for the appreciation of the point, which is sufficient for the disposal of this revision, ate as follows:The applicants were prosecuted under Section 427 I.P.C. for cutting the drop belonging to one Smt. Chameli and thereby causing her a loss of about Rs. 150/. Originally their trial took place before Sri K. C. Bansal, a Special Magistrate lab Class, Aligarh, who finding the case against them established convicted and sentenced them to a fine of Rs. 10/- each. On appeal the learned Addl, Sessions Judge opining that on the prosecution allegations a prima facie case under Section 392 or 379, I. P.C. was made out, act aside the judgment and order of the learned Magistrate and remanded the case to him for a fresh trial according to law, alter framing ...
Tag this Judgment!Kunwar Madan Mohan Singh Vs. Controller of Estate Duty, U. P.
Court: Allahabad
Decided on: Nov-24-1967
Reported in: [1968]70ITR418(All)
JUGDISH SAHAI J. - This reference has been made to this court under section 64(1) of the Estate Duty Act, 1953 (hereinafter referred to as the Act) and the following two questions of law have been submitted to this court for its opinion :'1. Whether the finding of the Board that there was not sufficient cause for the delay in filling the appeal, is vitiated by a consideration of material not relevant to the enquiry 2. Whether, on the facts and in the circumstances of the case, the Board was justified in refusing to admit the appeal ?'The facts as given the statement of the case are : Hari Har Bux Singh was the Taluqedar and proprietor of Dhanawa and Dherhiyari Estate in Gonda district. He died on the 17th of September, 1954. Kunwar Madan Mohan Singh is the accountable person of the estate of the deceased Hari Har Bux Sigh. Kunwar Madan Mohan Singh did not file a valid account of the property in respect of the estate of Hari Har Bux Singh under section 53(3) of the Act. The Assistant Co...
Tag this Judgment!Bengal Hemp Supply Co. and anr. Vs. Radha Kishan Sheo Datt Rai
Court: Allahabad
Decided on: Nov-23-1967
Reported in: AIR1969All129
K.B. Asthana, J.1. This appeal arises out of a suit brought by firm partnership of M/s. Radha Kishan Sheo Datt Rai against M/s. Bengal Hemp Supply Company for recovery of certain amount of money as damages for breach of contract for supply of forty tons of specified quantity of a material described as New Indian hemp rope cuttings. It is not necessary for the purposes of deciding this appeal to state the facts relating to the contract and the alleged failure on the part of the M/s. Bengal Hemp Supply Co. to fulfil the terms of the contract as in my judgment this appeal can succeed on the technical plea raised by M/s. Bengal Hemp Supply Co. in their written statement which was to the effect that the plaintiff firm M/s. Radha Kishan Sheo Datt Rai having been dissolved on the death of one of its partners Mahadeo in the year 1951, no suit after that date was legally maintainable in the name of that firm.2. It is an admitted fact that M/s. Radha Kishan Sheo Datt Rai was a registered partner...
Tag this Judgment!Vidya Datta Dyundi and anr. Vs. Jagmandar Das and ors.
Court: Allahabad
Decided on: Nov-21-1967
Reported in: AIR1969All31
S.N. Singh, J.1. This appeal arises out of a suit brought by the plaintiffs for the redemption of a mortgage with possession in respect of a shop situate in erstwhile Tehri Garhwal State. The suit was filed on the 2nd of September, 1951, The plaintiffs' case was that they had mortgaged a shop in favour of Kabool Chand and Fateh Chand for a consideration of Rs. 1,600/- on the 29th of August, 1931, and had put the mortgagees in possession over the same. It was alleged that the mort--gage was for a period of eight years and it was stipulated in the mortgage deed that the mortgagors would not redeem in the first four years and that after the expiry of four years they would be entitled to redeem the mortgage at any time. The plaintiffs sued for redemption but without depositing the amount due and alleged that they would pay the money found due on accounting.2. This suit was contested by the defendants mainly on the ground that it was time barred. It was also asserted that the mortgagees had...
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