Allahabad Court December 1969 Judgments
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Khurkhur Vs. State Through the Asst. Engineer, P.W.D.
Court: Allahabad
Decided on: Dec-14-1969
Reported in: AIR1970All198; 1970CriLJ433
Broome, J. 1. Khurkhur, the petitioner in this criminal revision, has been convicted by the S.D.M. of Varanasi under Section 13 (1) of the U.P. Roadside Land Control Act, 1945, and has been sentenced to pay a fine of Rs. 200, with a further recurring fine of Rs. 20 per day in case of continuing contravention. He filed a revision in the Court of the A.D.M. (J.) Varanasi, and there for the first time raised the plea that the Gazette notification dated 29-12-1951, relied upon by the prosecution for the purpose of showing that the area in question was a 'controlled area', had not been made in accordance with law, because the State Government had not published a preliminary declaration in two vernacular newspapers, as required by Sub-section (2) of Section 3 of the Act. The learned A.D.M. (J) repelled this argument on the ground that under Sub-section (7) of Section 3 the notification was conclusive evidence that the area was a 'controlled area' and that the prosecution was under no obligat...
Jaswant Sugar Mills Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Dec-12-1969
Reported in: [1970]78ITR154(All)
V.G. Oak, C.J. 1. The question for consideration in this income-tax reference is whether expenditure incurred by the assessee in paying commission to its selling agent is deductible under Section 10(2)(xv) of the Indian Income-tax Act, 1922, hereinafter referred to as 'the Act'. Jaswant Sugar Mills Ltd., Meerut, is the assessee. This is a company manufacturing sugar and other products. The assessment years are 1951-52, 1952-53 and 1953-54. Therelevant accounting periods ended on May31, 1950, May 31, 1951, and May 31, 1952, respectively.2. The assessee-company decided to appoint National Finance Ltd., as selling agent. The assessee wrote a letter to this effect on December 20, 1947. An agreement of selling agency was executed on October 1, 1948. The agreement provided for payment of commission to the selling agent at the rate of 21/2 per cent. The Government introduced control on the sale of sugar in August, 1949. The assessee-company had to supply sugar to dealers in accordance with th...
Gupta Brothers Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Dec-08-1969
Reported in: [1970]26STC115(All)
R.S. Pathak, J.1. I agree with the answer proposed by my brother Gulati, J., to the question referred in this case.2. The facts are not clearly set out in the statement of the case. They appear, however, from the assessment orders, the appellate orders and the revisional orders and have been summarised by my learned brother. There is nothing to show that during the submissions made on the hearing of the revision applications before the Additional Judge (Revisions) Sales Tax, either party relied on a different version of the facts from those appearing in the respective assessment orders and appellate orders. It seems to me that upon those facts the only reasonable conclusion is that there was a sale by Caltex Limited to the assessee as a result of which kerosene oil moved from outside Uttar Pradesh into the State and that kerosene oil was sold by the assessee. The contention for the assessee cannot be accepted that it is Caltex Limited which imported the kerosene oil into Uttar Pradesh ...
Bajoria Halwasiya Service Station Vs. the State of Uttar Pradesh and a ...
Court: Allahabad
Decided on: Dec-08-1969
Reported in: [1970]26STC108(All)
R.L. Gulati, J.1. This is a petition under Article 226 of the Constitution. The petitioner is a partnership firm which carries on business of automobile engineers and of running a service station and a workshop at Lucknow in the firm name of M/s. Bajoria Halwasiya Service Station. On 12th March, 1968, the petitioner entered into a contract with the Deputy Director of Agriculture, U.P., to fabricate and supply two steel bus bodies on chassis to be supplied by the Deputy Director for a lump sum of Rs. 4,100 plus sales tax for each bus body. The bus bodies were to be manufactured in accordance with the specifications and with the materials specified in the memorandum of specifications annexed to the agreement. The bus bodies were also required to be fitted with certain accessories like number plates, reflectors, light and electric bells, water-proof tarpaulins etc. The contract was to be executed by a specified date and the payment was to be made to the petitioner after a certificate of f...
Daya Ram Das Vs. Raja Ram and ors.
Court: Allahabad
Decided on: Dec-04-1969
Reported in: 1970CriLJ1026
ORDERO.P. Trivedi, J.1. This reference has been made by the Temporary Sessions Judge, Faizabad recommending that an order passed by the Magistrate under Section 145 (6), Code of Criminal Procedure dated 30-4-1965 may be set aside and possession of the disputed plots be delivered to the applicant before him, Daya Ram Das.2. Raja Ram Das opposite party filed an application under Section 145, Code of Criminal Procedure before the Magistrate that he is in possession of the disputed land and that Daya Ram Das applicant had been interfering with his possession. The Magistrate called for a report from the police which submitted its report to the Magistrate confirming that there was an apprehension of breach of peace between Daya Ram Das and Raja Ram Das. Thereupon the Magistrate passed a preliminary order under Section 145 (1) of the Code on 15-1-1965 directing at the same time attachment of the disputed land. The parties filed written statements and affidavits in support of their respective ...
Babu Lal Prakash Chand Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Dec-03-1969
Reported in: [1971]27STC106(All)
1. Under Section 11(1) of the U.P. Sales Tax Act (hereinafter referred to as 'the Act') the Additional Judge (Revisions) Sales Tax, Agra, has submitted this reference with the following three questions for the opinion of this court:--(1) Whether the seller could, in law, itself act as purchasing agent for ex U.P. buyers?(2) Whether on the circumstances stated above it could be held that the supplies made by M/s. Prakash Dal Mills to M/s. Babu Lai Prakash Chand were not sales within the meaning of the U.P. Sales Tax Act?(3) Whether on the circumstances stated above it could be held that the supplies made by M/s. Babu Lal Prakash Chand as purchasing agents to ex U.P. dealers could amount to sales occasioning export taxable under the Central Sales Tax Act?2. M/s. Babu Lal Prakash Chand (hereinafter referred to as the 'assessee') carry on business as commission agents at Hathras. The assessee also runs another business of manufacture of dal in the name and style of M/s. Prakash Dal Mills. ...
Fine Trading Corporation Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Dec-02-1969
Reported in: [1970]25STC474(All)
R.S. Pathak, J.1. The assessee deals in knives manufactured by it. It was assessed to tax under the U.P. Sales Tax Act for the assessment year 1962-63 in respect of its turnover of knives. The Assistant Sales Tax Officer treated the knives as cutlery, and accordingly taxed the turnover at 7 per cent. On appeal by the assessee the Assistant Commissioner (Judicial) Sales Tax applied the rate of 3 per cent, on the turnover of table-knives and taxed the sales of penknives and kitchen-knives at 2 per cent. On a revision application filed by the Commissioner of Sales Tax the Additional Judge (Revisions) Sales Tax held that the table-knives were cutlery and specifically taxable at 7 per cent. In respect of penknives and kitchen knives he took the view that they should be described as 'hardware' and, therefore, attracted tax at the rate of 3 per cent. At the instance of the assessee the present reference has been made on the following question:Whether kitchen-knives (knives used in the kitchen...
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