Allahabad Court December 1969 Judgments
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Jan Ali Shah Vs. Umrao Bibi
Court: Allahabad
Decided on: Dec-31-1969
Reported in: (1898)ILR20All465
Blair, J.1. The plaintiff's suit was for cancellation of a deed of gift. It was based on the allegation that the execution of the deed had been obtained by fraud. There was an allegation in the plaint, apparently intended to support the plaintiff's statement that he never made such a deed, to the effect that he had never given up to the defendant possession of the property the subject of the deed of gift. The allegation of fraud has been found not to have been proved, and the plaintiff relies upon the ground that a deed of gift, made without possession being given of the subject of that deed, is void in law. The plaintiff is in this dilemma. If the deed is a nullity for lack of giving over of possession, it is a document from which the plaintiff can entertain no reasonable apprehension of injury. If, on the other hand, possession was non-essential to its validity, then it would he a good deed of gift. In either the one or the other case it is not a document which a Court can be properl...
Muhammad Ali Vs. Kalian Singh
Court: Allahabad
Decided on: Dec-31-1969
Reported in: (1875)ILR1All659
Pearson, J.1. It appears that the mahal of which the plaintiff claims one share of the profits of 1283 Fasli belonged in equal shares to the defendant and his two brothers, who hold 159 high as and 9 biswas of land as sir in partnership. The plaintiff recently acquired the share of one of the brothers by name Sultan Singh by purchase at auction. The sir land is not included in the rent roll, but is admitted by the defendant to be assessable at five rupees per bigha. The Court of First Instance considered the plaintiff to be entitled to a third of the assessable rent, after making the deduction of four annas per bigha required by Section 7 of Act XVIII of 1873 in favour of an ex-proprietary tenant. The lower Appellate Court has ruled that ho is not entitled to claim a share of the profits from the sir land aforesaid, because it has not been assessed with rent under Section 14 of the Act above-mentioned. The special appeal calls in question the correctness of the ruling. The section on w...
Fateh Singh Vs. Sanwal Singh
Court: Allahabad
Decided on: Dec-31-1969
Reported in: (1875)ILR1All751
Turner, Officiating C.J.1. The appellant was required by the Magistrate to furnish two sureties for his good behaviour, each in the sum of Rs. 600. The respondent agreed to become a surety on condition that the appellant would deposit with him the sum in which he was required to go bail. The deposit was made, the period of suretyship expired without any act having been committed by the appellant to forfeit the security, and therefore the appellant applied to the respondent to repay the deposit. The respondent refused, denying the deposit. The appellant brought this suit to recover the deposit, but failed to establish to the satisfaction of the Court of First Instance that the deposit had been made. The lower Appellate Court found that the deposit of the sum of Rs. 600 with the respondent on the terms alleged was proved, but refused relief on the ground that the consideration of this agreement was unlawful in that it defeated the object of the law.2. In special appeal the appellant chal...
Dalel Singh and ors. Vs. Umrao Singh and ors.
Court: Allahabad
Decided on: Dec-31-1969
Reported in: (1900)ILR22All399
Knox, Actg. C.J. and Blair, J.1. The sole point with which we have to deal in this appeal is, whether the application for execution which was passed on the 19th November 1889, is or is not barred by limitation. The Court below taking in aid an application by the judgment-creditor, dated the 8th January 1896, has decided that it was not so barred. The contention before us on behalf of the appellant is that the application just named is not an application which saves the running of time against the decree-holder. The application was one made by the decree-holder asking for permission under Section 294 of the Code of Civil Procedure to bid for or purchase the property put up for sale. This Court has already held in the case of Bansi v. Sikree Mal (1890) I.L.R. 13 All. 211, that the making of such an application is a step in aid of execution within the meaning of Clause 4, No. 179, Schedule ii of Limitation Act No. XV of 1877. The Lower Appellate Court acted therefore perfectly rightly, an...
Mahabir Prasad Vs. Sital Singh and ors.
Court: Allahabad
Decided on: Dec-31-1969
Reported in: (1897)ILR19All520
Banerji, J.1. This appeal arises out of proceedings relating to the execution; of a decree. The appellant, decree-holder, obtained on the 17th of December 1886, from the Court of First Instance a decree for sale on a mortgage which was affirmed in appeal on the 10th of August 1882. The decree was one under Section 88 of Act No. IV of 1882. On the 15th of July 1890, the decree-holder applied for an order absolute for sale under Section 89 of that Act, and on the 20th September 1890, the order asked for was made. He then applied for sale in execution of his decree on the 12th September 1893. The Lower Appellate Court has held that this application was beyond time, having been made after the expiry of three years from the date of the application for an order under Section 89 and that execution is therefore barred. In my opinion the court below was wrong. A decree-bolder who obtains a decree under Section 88 of the Transfer of Property-Act is not entitled to apply for the sale of the mortg...
Commissioner, Sales Tax Vs. Ballabh Das
Court: Allahabad
Decided on: Dec-19-1969
Reported in: [1970]25STC372(All)
R.L. Gulati, J.1. This is a reference under Section 11(1) read with Section 11(3) of the U. P. Sales Tax Act submitted by the Additional Revising Authority, Sales Tax, Varanasi, at the instance of the Commissioner of Sales Tax, Uttar Pradesh. The question submitted for the decision of the court is :Whether twisted yarn could be allowed absolute exemption being included in 'hand-spun yarn' appearing at item No. 7 of List II of Notification No. ST-911/X dated 31st March, 19562. The assessee is a, dealer in silk yarn. In respect of the assessment year 1957-58 the assessee disclosed a gross turnover of Rs. 10,93,440-14-0. This figure included a sum of Rs. 4,80,726-13-0 representing the sale of hand-spun yarn. The assessee claimed exemption from the levy of sales tax in respect of his turnover of hand-spun yarn on the basis of a notification, No. ST-911/X dated 31st of March, 1956, which exempts from sales tax the turnover of hand-spun yarn. The Sales Tax Officer accepted the assessee's cla...
Commissioner of Income-tax Vs. M.P. Jatia
Court: Allahabad
Decided on: Dec-18-1969
Reported in: [1970]76ITR201(All)
V.G. Oak, C.J.1. This is a reference under Section 66(1) of the Indian Income-tax Act, 1922. Smt. Indermani Jatia was the assessee at all material times. The assessment years are 1957-58, 1958-59 and 1959-60. Her legal representative, Madhav Prasad Jatia, has been brought on the record.2. The assessee owned at Delhi a building known as Grand Hotel. She experienced much difficulty in collecting rent from her tenant, who occupied Grand Hotel. At the time of the assessment for 1956-57, the assessee was able to secure deduction under item No. 38 of the Government Notification No. 878-F dated March 21, 1922, as regards unrealised rent in previous years. The assessee made similar claims for deduction under item No. 38 of the Government Notification No. 878-F dated March 21, 1922, at the time of assessment for the years 1957-58, 1958-59 and 1959-60. The claim was not specifically made before the Income-tax Officer. A claim was made in appeal before the Appellate Assistant Commissioner. He dec...
Smt. Kamla Kunwar Vs. Ratan Lal and ors.
Court: Allahabad
Decided on: Dec-17-1969
Reported in: AIR1971All304
ORDERM.H. Beg, J.1. This is a petition under Section 270 of the Indian Succession Act, 1925, (hereinafter referred to as the Act), for the probate of the alleged will of the petitioner s mother-in-law, Smt. Jaggo Bai, who died at Banda, on 31st of October, 1961. The petitioner's case is that Smt. Jaggoo Bai had duly executed her last will and testament on 26-10-1961 in triplicate at the same time and place. One of the alleged identically worded wills was deposited with the District Registrar on 28-10-1961, through a lawyer, Dwijendra Nigam. The second was said to have been deposited with Dwijendra Nigam, the lawyer who had drafted and attested the will. The third was alleged to have been found in the box of the deceased after her death. The applicant was to be, under the three identical wills, the executrix of the will and the administration of the property left by the testatrix.2. A pedigree of the family is given in the petition. The petitioner, Smt. Kamla Kunwar, is shown there as t...
Commissioner of Income-tax Vs. Smt. Indermani Jatia
Court: Allahabad
Decided on: Dec-16-1969
Reported in: [1970]77ITR133(All)
T.P. Mukerjee, J. 1. This is a reference by the Appellate Tribunal, at the instance of the Commissioner of Income-tax, Lucknow, under Section 66(1) of the Indian Income-tax Act, 1922, (hereinafter referred to as 'the Act'). The statement of the case relates to the assessment year 1945-46. The relevant previous year ended on October 15, 1944.2. The material facts are these. The late Ganga Sagar Jatia carried on business of cotton ginning and commission agency in cotton and he had also income from property and dividends. He was an assessee under the Income-tax Act of 1918 (Act VII of 1918). He died on September 22, 1944, leaving behind him his widow, Smt. Indermani Jatia, but no issues. Smt. Indermani succeeded to the assets left by her deceased husband and the businesses and she continued to carry on the same.3. For the relevant assessment year 1945-46 the Income-tax Officer computed the total income of the assessee, the late Ganga Sagar Jatia, under the following heads :Rs.(1)Property2...
The Maheshwari Devi Jute Mills Ltd. Vs. the Commissioner of Sales Tax
Court: Allahabad
Decided on: Dec-15-1969
Reported in: [1971]27STC61(All)
R.S. Pathak, J. 1. The assessee manufactures and sells jute goods. Its selling agents, M/s. Bagla Bros., secured orders from local parties at Kanpur. The orders were placed in a printed form. The order forms were then sent to the assessee for necessary compliance. Subsequently the Kanpur parties sent instructions to the assessee to despatch goods pertaining to their orders to third parties outside Uttar Pradesh. Accordingly the assessee booked the goods by rail. The railway receipts showed the assessee both as consignor and consignee. In some cases the receipts were sent to the Kanpur parties and in other cases to third parties outside Uttar Pradesh. C forms were also issued by the ex U.P. parties.2. For the assessment year 1957-58 the assessee was assessed under the U.P. Sales Tax Act on a gross turnover of Rs. 43,93,303.00. This included the turnover of goods despatched outside the State in accordance with the procedure mentioned above. The assessee contended that the transactions in...