Allahabad Court December 1968 Judgments
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Commissioner, Sales Tax Vs. Banaras Bead Manufacturing Co.
Court: Allahabad
Decided on: Dec-10-1968
Reported in: [1970]25STC100(All)
R.S. Pathak, J.1. The assessee manufactures and sells glass beads. For the assessment year 1957-58 two assessment orders were made in respect of the turnover of glass beads, one under the U.P. Sales Tax Act and the other under the Central Sales Tax Act. The Sales Tax Officer held that glass beads were liable to tax under the head 'glasswares' specified in Notification No. ST-905/X dated 31st March, 1956, which levies a rate of one anna per rupee on the sale of goods by the manufacturer in the case of goods manufactured in Uttar Pradesh. He rejected the plea of the assessee that glass beads could not be described as 'glassware'. The appeals filed by the assessee against the assessment orders were dismissed by the Judge (Appeals) Sales Tax. The assessee applied in revision, and the revision applications were allowed by the Additional Revising Authority who took the view that all articles made of glass could not be described as 'glassware' and that 'glassware' in the notification referred...
Ram Kishore Sharma Vs. Additional District Judge and ors.
Court: Allahabad
Decided on: Dec-10-1968
Reported in: (1969)IILLJ353All
B.N. Lokur, J.1. The petitioner, who was a train clerk in the Northern Railway, was placed under suspension on 22 October 1955, and was later removed from service by an order dated 29 December 1955. Ho filed an appeal against his order of removal, which was not disposed of for some time. Thereupon, he filed a writ petition in the Punjab High Court on 10 April 1957, seeking to quash the order of his removal. On 28 November 1959, the Punjab High Court declared the order of removal of the petitioner from service as void, illegal and inoperative. As the petitioner was not given the arrears of his salary for the period between 22 October 1955 and 1 April 1960, on which date he joined the service on formal reinstatement, he moved the Payment of Wages Authority under Section 15(2) of the Payment of Wages Act for a direction, commanding the Divisional Superintendent, Northern Railway, to pay to the petitioner an amount of Rs. 9.179 towards the wages withheld for the aforesaid period and an amo...
Durga Prasad Vs. Board of Revenue, U.P., Allahabad and ors.
Court: Allahabad
Decided on: Dec-09-1968
Reported in: AIR1970All159
ORDERG.C. Mathur, J. 1. The petitioner is the zamindar of plots Nos. 1616 and 1617 which lie within the municipal limits of Saharanpur. On August 13, 1946, he executed a registered lease of these two plots for 20 years at a yearly rent of Rs. 1.000 in favour of one Babu Ram. On a portion of these plots stood two Kothas and a pucca well. The lease was given for the purpose of construction of buildings on the land. Babu Ram transferred his lease rights in favour of Ram Singh and Pratap Singh who, in their turn, transferred the rights in favour of Hari Ram and Labh Chand. Labh Chand transferred his rights in favour of Gopal Das. The lessee constructed a rice mill and other pucca constructions on the land and these constructions still stand.2. After the U. P. Urban Areas Zamindari Abolition and Land Reforms Act. 1956 (hereinafter referred to as the Act) came into force, a notification waspublished by the State Government under Section 3 of the Act for demarcating the agricultural area in d...
Raza Sugar Co. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Dec-05-1968
Reported in: [1970]76ITR541(All)
Jagdish Sahai, J.1. This reference under Section 66(1) of the Income-tax Act, 1922 (hereinafter referred to as 'the Act'), has been made by the Income-tax Appellate Tribunal, Delhi Bench 'A' (hereinafter referred to as 'the Tribunal'), at the instance of the assessee, the Raza Sugar Co. Ltd., Rampur (hereinafter referred to as 'the assessee'). The reference and the statement of the case relates to the assessment years 1950-51, 1951-52 and 1953-54 to 1956-57. The relevant previous years ended on 31st May of each corresponding year. The assessee is a limited liability company and was incorporated in the erstwhile State of Rampur. It carries on the business of manufacturing sugar. Under an agreement dated May 10, 1933, between the assessee and Rampur State, the income of the assessee was exempted from income-tax for a period of 15 years expiring on December 17, 1948. Under an agreement dated December 14, 1934 the erstwhile State of Rampur had agreed to grant to a separate concern to be co...
LaxminaraIn Gauri Shanker and anr. Vs. the State of U.P. and anr.
Court: Allahabad
Decided on: Dec-04-1968
Reported in: [1969]24STC77(All)
R.S. Pathak, J.1. Assessment proceedings for the assessment years 1956-57 and 1957-58 were taken against the petitioner under the U.P. Sales Tax Act. Assessment orders were made against the petitioner, but the assessments were set aside in appeal and the case was remanded. In the assessment proceedings taken on remand, the Sales Tax Officer noted the statement of the petitioner that it had supplied goods to U.P. dealers in 1956-57 worth Rs. 3,39,045.06 and in 1957-58 goods worth Rs. 4,07,603.50, and the material on which the petitioner submitted that it was not liable to tax in respect of those sales. The Sales Tax Officer found that the turnover had already been assessed in the hands of the importers who had paid tax and that it was not liable to tax in the hands of the petitioner and accordingly declared the petitioner non-assessable. Subsequently, however, the Sales Tax Officer issued a notice under Section 22 of the U.P. Sales Tax Act for the two assessment years. On 27th September...
Metal Containers Private Ltd. Vs. State of Uttar Pradesh and anr.
Court: Allahabad
Decided on: Dec-04-1968
Reported in: [1969]23STC453(All)
1. The petitioner was assessed to sales tax for the assessment year 1967-68 under the Central Sales Tax Act by an assessment order dated 5th October, 1968. In that assessment order the Sales Tax Officer included a direction appropriating a sum of Rs. 7,505.25 under Section 8-A(4) of the U.P. Sales Tax Act and called upon the petitioner to pay that amount. The petitioner prays for a writ of certiorari against that order.2. It is now settled law that the provisions of Section 8-A(4) are ultra vires. The Sales Tax Officer was not competent to appropriate the aforesaid amount purporting to exercise the power under Section 8-A(4) and to make the consequential demand upon the petitioner.3. The assessment order discloses that it was pointed out to the Sales Tax Officer that this Court had declared Section 8-A(4) ultra vires and yet he proceeded to make the order of appropriation. We have examined the reasons given by him for not following the decision of this Court and giving effect to it. We...
Kashi Prasad Saksena Vs. State Government of U.P., Lucknow
Court: Allahabad
Decided on: Dec-03-1968
Reported in: AIR1969All195
ORDERL. Prasad, J.1. This is a petition under Article 226 of the Constitution. The petitioner was enrolled as a Notary Public for the first time in 1959 to practise as such at Lucknow. His certificate was renewed for a period of three years with effect from 20th August, 1962. It was during this period of renewal that a complaint was made against him by another Advocate, Sri Krishan Chandra on 2nd May, 1963 to the State Government in Form 13 as required by the Notaries Rules, 1956. This complaint was referred for enquiry to the Competent Authority, namely, the District Judge, Lucknow. On the basis of the allegations made in the complaint the Competent Authority framed the following three charges:1. That he (the petitioner) made no entry in his register regarding the three affidavits dated 25-7-1961, 24-8-1961 and 24-8-1961 of Sarju Prasad, Inder Prakash and Chandra Mohan and thus contravened Rule 11 of the Notaries Rules. 2. That none of these four affidavits were stamped with notarial ...
Commissioner, Sales Tax Vs. Indo Overseas Agencies
Court: Allahabad
Decided on: Dec-02-1968
Reported in: [1969]24STC81(All)
R.S. Pathak, J.1. The assessee makes supplies to the Metal and Steel Factory, Isapur. It is a factory belonging to the Government. In the assessment proceedings for the assessment year 1958-59, the assessee claimed the benefit of Section 8(1)(a) of the Central Sales Tax Act and filed a Form 'D' received from the Government in evidence of a sale to the Government in the amount of Rs. 5,287.85 P. The Sales Tax Officer rejected the Form 'D' on the ground that it did not specify the amount for which the sale had been effected. Accordingly instead of giving the assessee the benefit of the concessional rate under Section 8(1)(a), he assessed the turnover to tax at the rate of 7 per cent. An appeal by the assessee in the matter was dismissed by the Assistant Commissioner (Judicial) Sales Tax. The assessee filed a revision application. Before the Judge (Revisions) reliance was placed upon a circular issued by the Commissioner of Sales Tax directing Sales Tax Officers to permit assessees to hav...
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