Allahabad Court November 1969 Judgments
Moattar Raza and ors. Vs. Joint Director of Consolidation, U.P. Camp a ...
Court: Allahabad
Decided on: Nov-28-1969
Reported in: AIR1970All509
A.K. Kirty, J.1. The following questions have been referred to this Bench for answer:--'Where, on the date immediately preceding the date of vesting, out of two co-mutwallis (who were also co-beneficiaries) of a waqf-alal-aulad created by a Shia Muslim, one co-mutwalli was personally cultivating a land (other than sir and grove), the proprietary right in respect of which was subject-matter of the wakf, did the rights of a bhumidhar accrue in the land under Section 18(1)(a) of the U.P. Zamindari Abolition and Land Reforms Act? If so, whether they accrued in favour of the wakf or God or in favour of both the co-mutwallis or in favour of that co-mutwalli alone who was cultivating the land?'2. The above questions arise in the following circumstances. One Sibte' Hasan, a Shia Musalman by faith, had created a waqf-alal-aulad under a deed of waqf dated 8-2-1918, appointing his male descendants as mutwallis and also making them beneficiaries, generation after generation. The subject of the wak...
Tag this Judgment!Banarsi Dass Vs. Commissioner of Wealth-tax
Court: Allahabad
Decided on: Nov-28-1969
Reported in: [1970]76ITR104(All)
V.G. Oak, C.J. 1. This is a reference under the Wealth-tax Act, 1957 (hereafter referred to as 'the Act'). The assessee is a Hindu undivided family. The assessment year is 1959-60. The corresponding valuation date was November 8, 1958. 2. Sri Banarsi Das was the karta of the assessee family. On November 8, 1958 (the valuation date), between 6 p.m. and 8 p.m. he gave directions tothe munim of Messrs, Bhagwati Prasad and Company that capital amounting to Rs. 1,07,892 invested by the assessee in the firm should be divided amongst the members of the Hindu undivided family. In accordance with that direction, the munim made entries after 8 p.m. When the Wealth-tax Officer took up assessment of wealth-tax against the Hindu undivided family, the question arose whether the sum of Rs. 1,07,892 ought to be included in the net wealth of the assessee. The assessee contended that, in view of the distribution of the amount amongst members of the assessee family on the valuation date, that amount ough...
Tag this Judgment!Commissioner of Income-tax Vs. Maharaja Pateshwari Prasad Singh
Court: Allahabad
Decided on: Nov-27-1969
Reported in: [1970]76ITR208(All)
V.G. Oak, C.J. 1. This is an application under Section 66(2) of the Indian Income-tax Act, 1922. Maharaj Pateshwari Prasad Singh, Balrampur, is the assessee. The assessment year is 1957-58. Some time in 1931, the assessee had advanced a loan of Rs. 6,00,000 to Baraon Estate. The assessee obtained a decree against Baraon Estate for a sum exceeding Rs. 6,00,000 on account of principal and interest. In execution of the decree a sum ofRs. 62,000 was realised in 1956. The assessee adjusted that amount towards the principal amount outstanding under the decree. During the previous year, relevant to the assessment year, a further sum of Rs. 89,687 was received by the assessee. This amount was also credited by the assessee towards the principal amount outstanding under the decree. This position was not accepted by the Income-tax Officer. He held that the sum of Rs. 89,687 ought to have been credited towards interest due under the decree. The assessee appealed, and succeeded before the Appellate...
Tag this Judgment!H.R. Sugar Factory (P.) Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Nov-25-1969
Reported in: [1970]77ITR614(All)
V.G. Oak, C.J. 1. This is a reference under Section 66 of the Indian Income-tax Act, 1922. The assessee is a limited company, which manufactures sugar. The assessment year is 1958-59. During the relevant accounting period the assessee made a payment of Rs. 25,000 to the Government as contribution towards road development fund. The assessee claimed deduction for this amount of Rs. 25,000. Secondly, the assessee received from the Government a sum of Rs. 40,419 for early start of crushing of sugarcane in accordance with a Government press note dated October 12, 1956. The assessee contended that this sum did not represent the assessee's income. On both the points the Income-tax Officer found against the assessee. As regards the first item, it was held that the sum of Rs. 25,000 represented capital expenditure. On the second point, it was held that the receipt of Rs. 40,419 represented the assessee's income. Assessment was made accordingly. This view was upheld in appeal by the Appellate As...
Tag this Judgment!Raghunath Swarup Mathur and ors. Vs. Har Swarup Mathur and ors.
Court: Allahabad
Decided on: Nov-18-1969
Reported in: [1970]40CompCas282(All)
M.H. Beg, J. 1. Raghunath Swarup Mathur and his four sons are the petitioners before this court under Sections 397 and 398 of the Companies Act, 1956 (hereinafter referred to as the Act). The petitioners fulfil the requirements of Section 399 of the Act for filing a petition under Sections 397/398 of the Act as they hold more than one-tenth of the paid up capital of the Co-operative Co. Ltd., Nawabganj, Saharanpur, which is the company involved here. The petitioners allege that the first three opposite parties, Har Swarup Mathur and Kishan Swarup Mathur and Jagroop Swarup Mathur, the real brothers of petitioner No. 1, control the affairs of the co-operative company and that the three opposite parties Nos. 4 to 6--Hari Mohan Mathur and R.P. Mathur and K.K. Bhartari--are mere puppets in their hands. M/s. Shyam K. Gupta Company, Auditors, opposite party No. 7, have been impleaded by the petitioners on the allegation that they have been colluding in concealing irregularities and frauds of ...
Tag this Judgment!Bijli Cotton Mills Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Nov-18-1969
Reported in: [1970]76ITR194(All)
T.P. Mukerjee, J.1. This is a reference made by the Delhi Bench 'A' of the Appellate Tribunal under Section 66(1) of the Income-tax Act, 1922, hereinafter referred to as 'the Act'. The statement of the case relates to the assessment years 1951-52 and 1952-53, the corresponding previous years being the calendar years 1950 and 1951, respectively.2. The assessee is a private limited company. It carries on the business of manufacturing and selling yarn. The company used to realise certain amounts on account of dharmada (charity) from its customers on sales of yarn and bales of cotton. The rate was one anna per bundle of 10 lbs. of yarn and two annas per bale of cotton. The company did not, however, credit the amounts of dharmada so realised by it in its trading account. It maintained a separate account known as the 'dharmada account' in which realisation on account of dharmada were credited and payment thereout were debited from time to time.3. The company was incorporated in the year 1943...
Tag this Judgment!Commissioner of Income-tax Vs. Bijli Cotton Mills (P.) Ltd.
Court: Allahabad
Decided on: Nov-18-1969
Reported in: [1970]76ITR625(All)
V.G. Oak, C.J.1. This is a reference under Section 66 of the IndianIncome-tax Act, 1922. The assessment year is 1951-52. The previous yearwas the calendar year 1950. The assessee is a private limited company manufacturing yarn. The assessee supplied yarn to a Bombay party by name Messrs. Sukh Dayal Ram Bilas. The yarn sold was worth Rs. 2,28,325. In the beginning of 1948, the Government imposed additional excise duty on yarn. The assessee apprehended that it might be required to pay additional excise duty on the yarn supplied to the Bombay party. On February 8, 1948, the assessee called upon the Bombay party to pay a sum of Rs. 74,361 towards additional levy that might be required to be paid to the Government. It was made clear in that letter that in case the amount was not paid to the Government, the amount would be refunded to the Bombay party. The Bombay party paid the assessee the sum of Rs. 74,361 in March, 1948, The assessee, however, persuaded the Government that no such additio...
Tag this Judgment!Ladha Hosiery Company Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Nov-18-1969
Reported in: [1970]25STC225(All)
R.S. Pathak, J.1 The assessee was assessed to tax under the U.P. Sales Tax Act for the assessment years 1958-59 and 1959-60 by assessment order made on 13th August, 1961. Copies of these assessment orders were supplied to him by the Sales Tax Officer along with the respective notices of demand, and these were received by the assessee on 23rd September, 1961. On 30th September, 1961, the assessee applied for certified copies of the assessment orders. On 3rd October, 1961, the assessee applied to the Assistant Commissioner (Executive) Sales Tax for an order staying the recovery of the tax assessed and along with that he filed the copies of the assessment orders received directly from the Sales Tax Officer. Thereafter, the certified copies for which he had applied on 30th September, 1961, were received by him on 22nd October, 1961. On 1st November, 1961, he filed appeals against the assessment orders and with them filed the certified copies so received. On 30th May, 1963, the appellate au...
Tag this Judgment!Zila Parishad, Budaun and ors. Vs. Brahma Rishi Sharma
Court: Allahabad
Decided on: Nov-17-1969
Reported in: AIR1970All376
S.N. Singh, J. 1. The above three cases have come before this Bench in view of an apparent conflict between the decisions of two Division Benches of this Court (L, D. Meston School Society v. Kashi Nath Misra : AIR1951All558 and Raja Deo Singh v. Kr. Shambho Krishna Narain, 1960 All LJ 124.) Before adverting to the question of law involved in these three cases it is necessary to give in brief the facts of each case.2. First Appeal from Order No. 152 of 1967 arises out of a suit brought by the plaintiff who claims to be an Abhi-yanta in the service of Zila Parishad, Budaun for a perpetual injunction requiring the defendants not to enforce an order of suspension dated the 29th of April 1967 said to have been issued under the signature of Adhyaksh, Zila Pari-ehad, Budaun. It was also prayed that the defendants be restrained from Interfering in the discharge of his duty as Abhiyanta of the Parishad, In this suit the plaintiff moved an application supported by an affidavit for the issue of ...
Tag this Judgment!Mata Prasad and ors. Vs. Shri Sahdeo Prasad and ors.
Court: Allahabad
Decided on: Nov-17-1969
Reported in: 1970CriLJ1680
ORDERO.P. Trivedi, J.1. This application in revision has been filed by Mata Prasad and 26 others.2. It appears that the present applicants who are 27 in number filed an application under Section 145, Code of Criminal Procedure before the Sub-Divisional Magistrate Balrampur, district Gonda, alleging that they were in cultivatory possession of different portions of certain plots on behalf of Kailash Chandra and Udai Pratap Singh on Batai. It was alleged that the said 'Kailash Chandra and Udai Pratap Singh had transferred separate portions of the said land by 13 separate sale deeds on 13-6-1968 in favour of opposite par-ties 1 to 13 who were trying to disposses the applicants from the separate portions of the plots in their possession and there was an apprehension of breach of peace between the parties. On this application the Magistrate called for a report from the police which submitted 28 separate reports to the effect that there was a dispute between the parties and there was apprehen...
Tag this Judgment!- ‹ Prev
- 2
- Next ›
- Last »