Allahabad Court March 1969 Judgments
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Commissioner of Sales Tax Vs. Kanpur Dal and Rice Mills
Court: Allahabad
Decided on: Mar-11-1969
Reported in: [1970]25STC511(All)
R.L. Gulati, J.1. This is a reference under Section 11(3) of the U.P. Sales Tax Act read with Section 9 of the Central Sales Tax Act, 1956, submitted by the Judge (Revisions) Sales Tax, Lucknow, at the instance of the Commissioner of Sales Tax, Lucknow.2. The assessee runs a rice and dal mill at Kanpur. The assessee was assessed to Central sales tax in respect of the assessment year 1958-59, which is the year in dispute. There is no controversy about the turnover. The controversy relates to the rate of tax. It appears that the assessee had submitted 'C' forms in respect of sales amounting to Rs. 33,089.03, but did not submit 'C' forms with regard to the remaining turnover of inter-State sales. The Sales Tax Officer assessed the turnover covered by the 'C' forms at the concessional rate of one per cent, under Section 8(1) of the Central Sales Tax Act and the remaining turnover at the rate of 6 per cent, which was the rate with regard to such turnover at the material time. It appears tha...
ElgIn Mills Company Ltd. Mill No. 2 Vs. First Labour Court and ors.
Court: Allahabad
Decided on: Mar-11-1969
Reported in: (1969)ILLJ805All
Satish Chandra, J.1. This petition under Article 226 of the Constitution prays that the award of the labour court, Kanpur, directing the reinstatement of Vijai Bahadur Singh (respondent 3) as a clerk, with continuity of service with effect from 2 November 1965, be quashed.2. It appears that respondent 3, Vijai Bahadur Singh, wes found sleeping during duty hours in the night shift between 15 and 16 October 1965. He was chargesheeted on 18 October 1965, Hefiled an explanation on 22 October 1965, whereupon the management of the petitioner-company directed an enquiry into the matter. The enquiry officer reported that the charge against the workman concerned (respondent 3) was established. Thereupon, the management passed an order dismissing respondent 3 from service on 3 November 1965.3. Aggrieved, the workman raised an industrial dispute which was referred for adjudication to the labour court. The labour court found that the enquiry officer held the enquiry perfunctorily and in violation ...
Commissioner, Sales Tax Vs. Rohilkhand Glass and Syndicate Works
Court: Allahabad
Decided on: Mar-06-1969
Reported in: [1969]24STC413(All)
Jagdish Sahai, J.1. This reference has been made to us by the Judge (Revisions) Sales Tax, U.P., at the instance of the Commissioner, Sales Tax, U.P. The following question of law has been Submitted for our answer :Whether enhancement of the rate of tax inadequately imposed in the initial stage is within the scope of Section 21 of the U.P. Sales Tax Act 2. From the statement of the case it appears that the assessing authority assessed M/s. Rohilkhand Glass and Syndicate Works (hereinafter referred to as 'the assessee') for the year 1955-56 on a turnover of Rs. 85,000 on 5th January, 1957.3. The assessing authority reopened the case under Section 21 of the U.P. Sales Tax Act (hereinafter referred to as 'the Act') on receiving information that the assessee had purchased some more coal than what he had given out. On enquiry it was found that the information was not correct. However, the assessing authority discovered that the rate of 3 pies per rupee applied was wrong and the correct rate...
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