Allahabad Court February 1968 Judgments
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Badri Prasad Rastogi Vs. Suraj NaraIn Dube
Court: Allahabad
Decided on: Feb-09-1968
Reported in: AIR1969All551
K.B. Asthana, J.1. These two connected appeals arising from an execution of a decree can be disposed of by a common judgment, as a common question arises and the parties are the same in both the appeals. It appears that the decree-holder respondent obtained a decree for recovery of certain amount of money from the judgment-debtor appellant from the court of the Additional Civil Judge, Mirzapur. The decree-holder first filed an application for execution of the decree in 1956. In this application the court which passed the decree was described as the court of the Civil Judge and it was presented in that court. Some proceedings then took place but the decree was not finally satisfied and this application remained pending. In 1959 the decree-holder made another application for execution and in this application also the court which passed the decree was described as the Court of the Civil Judge and it was presented in the Court of the Civil Judge. While considering the objections of the jud...
Niranjanlal Potdar Vs. Commissioner of Income-tax, U.P., Lucknow
Court: Allahabad
Decided on: Feb-08-1968
Reported in: AIR1969All387
Pathak, J.1. Upon a statement of the case submitted by the Income Tax Appellate Tribunal under Section 66 (1) of the Indian Income Tax Act, 1922, in respect of the assessment years 1949-50 and 1950-51 the following four questions have been referred to this Court.1. Whether on the facts and the circumstances of the case the finding of the Tribunal that the assesses failed to disclose fully and truly all material facts necessary for his assessments for those years is correct?2. Whether on the facts and circumstances of the case the finding of the Tribunal that the income had escaped assessment in correct?3. Whether on the facts and in the circumstances of the case notices u/s 34 (1) were validly issued?4. Whether the assessments in question are invalid at law?2. The assessee, Niranjan Lal Potdar, is a member of a Hindu undivided family carrying on business under the name. Messrs. Shiv Charan Lal Bankey Lal. The family has been assessed since the assessment year 1918-10 on income from a n...
Shyam Lal Vs. State
Court: Allahabad
Decided on: Feb-08-1968
Reported in: AIR1968All392; 1968CriLJ1461
Uniyal, J.1. This case has been referred to a larger Bench by a learned Single Judge. The question involved is one relating to the effect on pending proceeding of an amending Act which gives discretion to the Court in imposing a lesser punishment than that prescribed in the original Act.2. The applicant had a tea stall and he used to store milk for the purpose of making tea which he served to his customers. The Food Inspector purchased a sample of milk from him which was found to be adulterated by the Public Analyst. He was prosecuted under Section 7(I) read with Section 16(1)(a) of the Prevention of Food Adulteration Act (Act 37 of 1954), hereinafter referred to as the 'Principal Act' Since the offence alleged to have been committed by him was a second offence, he rendered himself liable to imprisonment for a term extending to two years and with fine but which punishment could not be less than one year together with fine of not less than Rs 2,000 as laid down in Section 16(i)(ii) of t...
Niranjan Lal Potdar Vs. Commissioner of Income-tax, U.P.
Court: Allahabad
Decided on: Feb-08-1968
Reported in: [1969]71ITR263(All)
R. S. PATHAK J. - Upon a statement of the case submitted by the Income-tax Appellate Tribunal under section 66(1) of the Indian Income-tax Act, 1922, in respect of the assessment years 1949-50 and 1950-51 the following four questions have been referred to this court.'1. Whether, on the facts and the circumstances of the case, the finding of the Tribunal that the assessee failed to disclose fully and truly all material facts necessary for his assessments for those years is correct ?2. Whether, on the facts and circumstances of the case, the finding of the Tribunal that the income had escaped assessment is correct ?3. Whether, on the facts and in the circumstances of the case, notices under section 34(1) were validly issued ?4. Whether the assessments in question are invalid at law ?'The assessee, Niranjan Lal Potdar, is a member o a Hindu undivided family carrying on business under the name, Messrs. Shiv Charan Lal Bankey Lal. The family has been assessed since the assessment year 1918-...
Sant Das Maheshwari Vs. Babu Ram Jodoun and ors.
Court: Allahabad
Decided on: Feb-06-1968
Reported in: AIR1969All436; 1969CriLJ1097
S.D. Singh, J.1. There are two branches of the Radhasoami faith at Agra, one going by the name of Dayal Bagh and the other, Swami Bagh. Sri Sant Das Maheshwari, the appellant in this appeal, belongs to the Swami Bagh section and is the author of two books 'Correspondence with certain Americans' and 'Radhasoami Faith, History and Tenets'. The writ petition moved by the appellant invoking the jurisdiction of this Court under Article 226 of the Constitution traces the history of Radhasoami faith and how it was split up into two branches, but we are hardly concerned with the same in the disposal of this appeal.The two books were alleged by those belonging to the Dayal Bagh section to have been written in a manner so as to outrage their religious feelings and the allegation on behalf of Radhasoami Satsang Sabha, Dayal Bagh, was that there was a deliberate and malicious intention to do so in bringing out these two books. It was with these allegations that Radhasoami Satsang Sabha, acting thr...
Deokinandan Khetan Vs. Controller of Estate Duty.
Court: Allahabad
Decided on: Feb-06-1968
Reported in: [1968]69ITR801(All)
OAK C.J. - This is a reference under section 64 of the Estate Duty Act, 1953. Chiranjilal Khetan died on June 4, 1956, leaving considerable property. He was survived by his widow, Smt. Rami Bai, and adopted son, Shri Deokinandan. Smt. Rami Bai and Deokinandan were the accountable persons under section 53 of the Act. The Assistant Controller proceeded to levy estate duty. In fixing estate duty, he included 1/5th share in certain immovable property situated at Hardwar and Jhunjhnu as property of Chiranjilal Khetan deceased. The valuation of that share was fixed at Rs. 54,720.00. Deokinandan appealed against the order of assessment. The appeal was apartly allowed by the Central Board of Revenue. But the Central Board of Revenue did not accept the appeallants contention that the property at Hardwar and Jhunjhnu was endowed property. Being dissatisfied with the appellate decision, Deokinandan applied for a reference to this court. Accordingly, the Central Board of Revenue has referred the f...
Dariyao and anr. Vs. State
Court: Allahabad
Decided on: Feb-01-1968
Reported in: 1969CriLJ1273
S.D. Khare, J. 1. This appeal is directed against an order dated 21-121964 passed by the learned Sessions Judge, convicting both the appellants, namely, Dariyao and Parsi under Section 302 read with Section 34, Penal Code and sentencing them each to imprisonment for lie.2. The person who lost his life was Sia Ram, a resident of village Tikri, within police circle Fatehpur Sikri, district Agra.3. The prosecution case briefly stated, was that Sia Ram (deceased) had a gaut (a place for preparing and storing cow dung cakes) on an open land to the west of the pathway in front of the nehra of Parsi (appellant). Parsi and his brother wanted to take possession over that land. A few years ago they entered into an arrangement with Bharat Singh (D.W.I) to whom the adjoining plot belonged and on the strength of that arrangement they wanted to take possession over the land of the gaut belonging to Sia Ram (deceased). A day prior to the occurrence the womenfolk belonging to the house of Parsi (appel...
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