Allahabad Court January 1970 Judgments
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General Manager, U.P. Govt. Roadways, Bareilly Region and anr. Vs. Sta ...
Court: Allahabad
Decided on: Jan-30-1970
Reported in: AIR1971All263
Jagmohan Lal, J.1. Under this judgment, I propose to dispose of Writ Petitions Nos. 110, 111 and 112 of 1969 which all raise similar questions of fact and law.2. The petitioners in each of these writ petitions are the General Manager, U. P. Government Roadways, Bareilly Region and the Transport Commissioner, U. P. Opposite Parties Nos. 1 and 2 in each of the writ petitions are the State Transport Appellate Tribunal and the Regional Transport Authority, Bareilly Region. Opposite Party No. 3 in Writ Petition No. 110 is Daulat Ram, in Writ Petition No. 111 is Ramesh Chand Gupta who is successor-in-interest of one Ram Sanehi Lal and in Writ Petition No. 112 is Smt. Bimla Devi and Manzoor Ahmad who succeeded to the interest of one Abdul Wahid. It appears that originally Ram Sanehi Lal and Abdul Wahid were operators of stage carriages on Bareilly-Shishgarh route and each of them held a permit for a stage carriage. Daulat Ram was an operator on Moradabad-Kanth route and also held a stage carr...
Shyam Manohar Dixit Vs. Sales Tax Officer, Sector Iv, Kanpur and ors.
Court: Allahabad
Decided on: Jan-30-1970
Reported in: AIR1970All444; [1970]26STC439(All)
Gulati, J. 1. In this group of four writ petitions, four assessment orders under the U. P. Sales Tax Act, all dated March 20, 1963 have been challenged. The assessment orders were made by Sri L. L. Merh, Sales Tax Officer, Kanpur. They were challenged on the ground that Sri Merh had not been authorised by the State Government to make any assessment under the Act in accordance with Section 2 (a) of the Act and as such the impugned orders were without jurisdiction. In support of this contention reliance was placed on a decision of a Division Bench of this Court in Commissioner of Sales Tax, U. P. Lucknow v. Punjab Trading Co. Ltd. Bhatinda, Sales Tax Kef, No. 276 of 1957, D/- 11-4-1963= (reported in ILR (1963) 2 All 303). On behalf of the opposite parties, reliance was placed upon the decision of another Division Bench in State v. puli Chand. AIR 1967 All 349 and the decision of a learned Single Judge of this Court in Agarwal Vastra Bhandar v. Commissioner of Sales Tax. U. P. Lucknow Mis...
Raja Mohammad Azam Khan Vs. State of U.P.
Court: Allahabad
Decided on: Jan-30-1970
Reported in: [1971]82ITR392(All)
R.L. Gulati, J.1. This is a reference which has been submitted by the Agricultural Income-tax (Revision) Board, U. P., Lucknow, hereinafter referred to as the Board, under Section 24(4) of the Agricultural Income-tax Act. The reference is a consolidated one relating to the assessment years 1360 to 1363 Fasli. 2. One Raja Mohd. Azam Khan was assessed to agricultural income-tax for the assessment year 1360 F. in respect of the income derived by him from the agricultural property standing in his name. Separate proceedings were taken against his wife, Rani Hazars Begum but, as her income was found to be below the taxable minimum, no assessment was framed against her. It appears that afterwards some information came into the possession of the agricultural income-tax department on the basis of which it formed the opinion that the Raja and the Rani constituted an association of individuals within the meaning of Section 2(11) of the Act. Accordingly, for the years 1361 to 1363 F. the income of...
Ram Rup Pandey Vs. R.K. Bhargava and ors.
Court: Allahabad
Decided on: Jan-29-1970
Reported in: AIR1971All231; 1971CriLJ764
ORDERM.H. Beg, J.1. This is an application filed under the Contempt of Courts Act, 1952 (hereinafter referred to as 'the Act') invoking the powers of this Court to punish the alleged contemners contesting opposite parties for a contempt of an order of this Court and another contempt of an injunction of the Munsif, Mirzapur, said to have been awarded on 9th of November, 1968, prohibiting the holding of an election which was to be held by opposite party No. 1, the Adhyaksha (the Collector and District Magistrate of Mirzapur), on 9th November, 1968.2. So far as the contempt of any order of this Court is concerned, no order or direction of this Court given to any of the opposite parties has been placed before me which could have been said to have been disobeyed. What is alleged by the petitioner, who is a practising lawyer in Mirzapur and a member of the Managing Committee of Babulal Jaiswal Inter College, is that opposite party No. 2, one Shankar Lal Chaurasia had filed a writ petition in...
Gopal Raj Swarup Vs. Commissioner of Wealth-tax
Court: Allahabad
Decided on: Jan-29-1970
Reported in: [1970]77ITR912(All)
T.P. Mukerjee, J. 1. This is a case stated by the Appellate Tribunal, Delhi Bench 'B', under Section 66(1) of the Income-tax Act, 1922, hereafter referred to as the Act. The statement of the case relates to the assessment year 1958-59, the relevant valuation date being March 31,1958. The material facts are these. The assessee is the karta of a Hindu undivided family styled M/s Gopal Raj Swarup & Sons. On November 20, 1956, the assessee purported to transfer a sum of Rs. 50,000 from his account to the account of his son, Keshav Kumar Swarup, the donee. The transfer was effected by debiting the assessee's personal account in the books of the Hindu undivided family by the sum of Rs. 50,000 and crediting the same amount in the personal account of his son, Keshav Kumar Swarup. It is relevant to mention in this connection that on November 20, 1956, the date of the gift, the assessee had a substantial credit balance far exceeding the sum of Rs. 50,000 which he purported to give to his son. Th...
Quality Marked Footwear Manufacturers Co-operative Association Ltd. Vs ...
Court: Allahabad
Decided on: Jan-29-1970
Reported in: [1970]26STC79(All)
Satish Chandra, J.1. These three references raise the same question.2. They relate to the assessment years 1959-60, 1960-61 and 1961-62.3. The assessee is a central co-operative society. It has 46 members. Of these 11 are individuals while 35 members are primary co-operative societies. The assessee carries on the business of manufacturing and selling shoes. It obtains orders for the supply of shoes from the Government and, on receipt of these orders, the assessee places orders for manufacture of shoes with its members. The members select the raw materials from the market and inform the central co-operative society. The society purchases the raw materials from the market and supplies them to its members. At the time of supply it debits the exact cost of the raw materials in the account of each member to whom the raw material is supplied. The member, after manufacturing the shoes, supplies them to the assessee. The members prepare a bill in which, in addition to the price of the raw mate...
Smt. Nirmala Chhabra Vs. Addl. District Judge, Lucknow and anr.
Court: Allahabad
Decided on: Jan-28-1970
Reported in: AIR1971All227
ORDERJagmohan Lal, J.1. This writ petition filed under Article 226 of the Constitution is directed against an order dated August 10, 1967 passed by the Estate Officer, Lucknow Cantonment, under Section 5 of the Public Premises (Eviction of Unauthorised Occupants) Act, 1958 (annexure 3) directing the petitioner and her husband to vacate the house situate in Lucknow Cantonment which had originally been allotted to the petitioner's husband when he was posted as an Army Officer at Lucknow and which after his transfer continued to be occupied by the petitioner. An appeal filed against that order under Section 9 of the said Act was dismissed by the Additional District Judge, Lucknow, under his order dated 7-8-1968 (annexure 4) on the preliminary ground that since the petitioner had not filed any objection against the notice issued to her under Section 4, she was not entitled to file this appeal.2. In this writ petition the petitioner challenges the validity of the aforesaid Act under which t...
State of U.P. Vs. Sri Padam Singh Rana
Court: Allahabad
Decided on: Jan-27-1970
Reported in: AIR1971All270
ORDER1. Padam Singh Rana, the opposite party, entered into an agreement with the State , for executing a work. According to him, he has completed the work and is entitled to payment in accordance with the agreement; the other party maintains that he has not completed the work in accordance with the terms of the agreement.2. The Superintending Engineer, 1st Circle, P. W. D., Meerut, gave an award on this dispute. He filed the award in the court of the District Judge, Dehradun. There Padam Singh Rana objected to the award being made rule of the Court. He said that in the agreement between the parties there was no provision for referring any matter to an arbitrator for decision and that accordingly, the provisions of the Arbitration Act were inapplicable. The applicant, on the other hand, contended that there is a provision in the agreement for arbitration and that, accordingly, the award is validly given. The applicant relied on Clause 23 of the agreement.3. After hearing both parties, t...
The State Vs. Sri Lal and ors.
Court: Allahabad
Decided on: Jan-23-1970
Reported in: 1971CriLJ141
ORDERO.P. Trivedi, J.1. This reference has been made by the Temporary Civil and Sessions Judge, Hardoi. The relevant facts leading to this reference are these; A Firat Class Magistrate of Hardoi committed Srilal, Bhaiyan Singh and Chhotey Bhaiya, opposite parties, to the Court of Sessions Hardoi, to stand their trial for offences punishable Under Sections 363 and 366, Penal Code. The same Magistrate further committed Sri Lai and Bhaiyan Singh to the same Court for trial for offences of rape punishable Under Section 376, Penal Code, the prosecution story being that Km. Ishwar Dei, a girl below 18 years was kidnapped by Srilal, Bhaiyan Singh and Ohhotey Bhaiya from village Manjhia which lay in the District of Hardoi with the intention that she may be raped by Srilal and Bhaiyan Singh. She was said to have been actually raped by the said two accused persons in village Beoli which fell within the district of Unnao. During the trial before the Temporary Civil and Sessions Judge, Hardoi, an ...
Shri Baidya Nath Ayurved Bhawan (P.) Ltd. Vs. Commissioner of Sales Ta ...
Court: Allahabad
Decided on: Jan-21-1970
Reported in: [1970]26STC171(All)
Satish Chandra, J.1. These are four references under Section 11(1) of the U.P. Sales Tax Act. They relate to the assessment years 1959-60 and 1960-61. Two references arise out of the proceedings under the U.P. Sales Tax Act whereas 'the other two relate to proceedings under the Central Sales Tax Act, 1956. All the four cases raise similar questions.2. The Additional Judge (Revisions) Sales Tax, Agra, has submitted the statement of the case for the opinion of this court on the following two questions of law :-(1) Whether, under the facts and circumstances of these cases, annuity payments made by the assessee to its customers or agents can be allowed as deductions from the net turnover of the assessee in respect of the concerned years ?(2) Whether there is any difference in this matter between the Central and U.P. Sales Tax Acts and if so, to what effect ?3. Messrs Shri Baidyanath Ayurved Bhawan (Private) Limited, Jhansi, is a manufacturer of medicines at Jhansi. In its price-list the as...
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