Allahabad Court April 1969 Judgments
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Suraj Pd. Gauri Shanker Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Apr-04-1969
Reported in: [1969]24STC356(All)
R.L. Gulati, J.1. Under Section 11(1) of the U.P. Sales Tax Act (hereinafter referred to as the Act), the Additional Revising Authority, Sales Tax, Varanasi, has submitted this reference for the opinion of this court on the following question of law :Whether on the facts and in the circumstances of the case, the assessee acting as commission agent was liable to pay sales tax in the years 1960-61 and 1961-62 on the turnover of khandsari sugar manufactured by his principals?2. The statement of the case is a consolidated one relating to two assessment years, viz., 1960-61 and 1961-62 and the question of law set out above is common to both the assessment years.3. M/s. Suraj Prasad Gauri Shanker of Varanasi (hereinafter referred to as the 'assessee') carries on the business of commission agency and is also a dealer in oil-seeds and kirana. In respect of the assessment years in question a dispute arose between him and the Sales Tax Officer as to the former's liability to pay sales tax on the...
Commissioner, Sales Tax Vs. Nihal Chand Hans Raj
Court: Allahabad
Decided on: Apr-04-1969
Reported in: [1970]26STC140(All)
Jagdish Sahai, J.1. These two references have been made at the instance of the Commissioner, Sales Tax, U.P. The assessees in the references are M/s. Nihal Chand Hans Raj, Kanpur (hereinafter referred to as the dealer). The two references relate to the assessment years 1958-59 Section 1959-60. The question referred is common in both the references. It reads:-Whether besan (atta of gram dal) is taxable under Section 3-A Section that too at the stage of manufacture or import Section not otherwise ?2. Notification No. ST-6069-1097-56 dated 30th September, 1956, reads :In exercise of the powers conferred by Section 3-A of the U.P. Sales Tax Act, 1948 (U.P. Act No. XV of 1948), as amended from time to time, Section in supersession of Notification No. ST-909/X, dated March 31, 1956, the Governor of Uttar Pradesh is pleased to declare that, with effect from October 1, 1956, the proceeds of sale of atta, maida Section suji shall not be liable to tax except-(a) in the case of atta, maida Sectio...
B.D. Tandon Vs. State of U.P. and anr.
Court: Allahabad
Decided on: Apr-03-1969
Reported in: AIR1970All215
ORDERLakshmi Prasad, J.1. All these petitions under Article 226 of the Constitution can conveniently be disposed of by a single judgment In so far as all of them are directed against the resolution dated 15th December, 1967 passed by the Regional Transport Authority, Lucknow Region, revoking strength on all the routes in Lucknow region with effect from the date of the resolution.2. All the petitions except that of Writ Petition No. 314 of 1968 are operators on some or the other route in the Lucknow. Region. The petitioner of Writ Petition No. 314 of 1968 is an association of operators providing motor passenger transport on the routes in this State. These petitioners challenge the validity of the aforesaid resolution for a number of reasons to appear from discussion to follow hereafter. The main relief in each case is that the impugned resolution dated 15th December, 1967 passed by the Regional Transport Authority, Lucknow Region, Lucknow be quashed though in some petitions some other r...
Dhapai Vs. Dalla and ors.
Court: Allahabad
Decided on: Apr-02-1969
Reported in: AIR1970All206
S.D. Khare, J. 1. The question which has been referred for the consideration of this Full Bench is as follows:--'On the facts of the present case which Article of the Limitation Act applies.'2. The facts of this case are very simple. The suit was for the recovery of Rs. 850 from the defendants. On 32th January, 1959, the plaintiff had taken the theka of fishery rights in a certain tankfor the year 1959, and had paid the full theka money of Rs. 1,700. He did not find it possible to work the entire theka, and, therefore, he took the defendants as his partners. The shares of all the defendants separately defined, aggregated to one-half of the theka and therefore, they were required to pay half the theka money to the plaintiff. According to the allegations made in the plaint the time fixed for payment was upto 31st July, 1959. However, the finding of the learned Munsif was that the defendants had agreed to pay their share of the theka money by 31st January, 1959. The learned Munsif, applyi...
Juggilal Kamlapat Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Apr-02-1969
Reported in: [1970]75ITR248(All)
Jagdish Sahai, J.1. These applications have been made under Section 66(2) of the Indian Income-tax Act, 1922 (hereinafter called 'the Act'). The assessee, Juggilal Kamlapat, are the bankers and carry on thebusiness of banking. Assessment proceedings were taken against them for the years 1940-41 to 1946-47. The matter went up to the Income-tax Tribunal (hereinafter referred to as' the Tribunal'). After the Tribunal had decided the second appeal under Section 33 of the Act, an application was made by the assessee for the submission of a statement of case and certain questions of law to this court under Section 66(1) of the Act. The application was allowed in respect of some questions, but dismissed in respect of the rest. The Tribunal made a statement of the case and referred some questions of law to this court. That reference was numbered as I.T.R. No. 167 of 1955. While the reference was still pending, the assessee made applications requesting this court to require the Tribunal to stat...
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