Allahabad Court November 1970 Judgments
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Commissioner of Income-tax Vs. Kailash Motors
Court: Allahabad
Decided on: Nov-17-1970
Reported in: [1971]82ITR253(All)
V.G. Oak, C.J. 1. This is a reference under the Income-tax Act. Messrs. Kailash Motors, Dehradun, is the assessee. The assessment year is 1961-62.2. The assessee is a dealer in motor trucks. It has a factory for repairing and servicing trucks sold by it. The cost of the land was Rs. 1,01,254.The cost of the building constructed on this land was Rs. 1,01,102. The total investment on land and superstructure came to Rs. 2,08,356. The assessee claimed depreciation on the entire cost of Rs. 2,08,356 under Section 10(2)(vi) of the Indian Income-tax Act, 1922. The Income-tax Officer was not agreeable to allow any depreciation on the cost of the land. He allowed depreciation on Rs. 1,01,102 representing the cost of the superstructure. This view was upheld in appeal by the Appellate Assistant Commissioner.3. When the matter went before the Appellate Tribunal, there was difference of opinion between the members. The Judicial Member of the Tribunal held that depreciation could be allowed on the s...
Surendra Dubey Vs. Collector and ors.
Court: Allahabad
Decided on: Nov-13-1970
Reported in: [1971]82ITR133(All)
V.G. Oak, C.J.1. This writ petition arises out of proceedings under the Income-tax Act, 1961. Surendra Dubey is the petitioner. He in the son of Haridwar Dubey.2. A sum of Rs. 52,250 was assessed against Haridwar Dubey as income-tax. A further sum of Rs. 5,000 was assessed as penalty against Haridwar Dubey. The authorities proceeded to realise the sums that were due from Haridwar Dubey towards income-tax and penalty. Certain plots were attached. Surendra Dubey filed an objection to the effect that the plots in question did not belong to Haridwar Dubey individually and the land belongs to the joint Hindu family consisting of Haridwar Dubey and Surendra Dubey. In spite of the petitioner's objection, the land was sold on March 25, 1969, and was purchased for Rs. 10,000 by Jit Narain Dubey, who is respondent No. 3 in the writ petition. Surendra Dubey has filed this writ petition challenging the attachment and sale proceedings.3. The basis of the petition is that the land in question does n...
Delight Stores Vs. Income-tax Officer, E-ward and ors.
Court: Allahabad
Decided on: Nov-13-1970
Reported in: [1971]79ITR749(All)
V.G. Oak, C.J.1. The short point that arises for consideration in this petition under Article 226 of the Constitution is whether change of name amounts to a change in the constitution of a firm. The point arises thus : Two persons, Parasrara and Ishwar Lal, entered into partnership. The deed of partnership is dated April 30, 1963. Their shares were 60% and 40% respectively. It was agreed that the business of the firm should be carried under the name and style of Messrs. White ways General Stores as its head office, and Messrs. Anarkali as its branch office. The firm applied for registration for the assessment year 1964-65. Registration was granted. It was renewed for the assessment year 1965-66.2. On April 1, 1965, the two partners executed an agreement in order to change the name of the firm. The name of the firm at the head office was changed from 'Messrs. Whiteways General Stores' to 'Messrs. Delight Stores' and the name 'Messrs. Anarkali' at the branch office was changed to 'Royal ...
Dina Nath Lassiwala Vs. the State of U.P.
Court: Allahabad
Decided on: Nov-13-1970
Reported in: [1971]28STC173(All)
R.S. Pathak, J. 1. The Additional Judge (Revisions) Sales Tax, Bareilly Range, Bareilly, has referred the following two questions under Section 11(1) of the U.P. Sales Tax Act : (1) Whether lassi is a milk product and is exempted under Section 4(1) of the U.P. Sales Tax Act. (2) Whether lassi is a cooked food and is covered under Notification No. ST-2190/X-1097-55 dated 24th July, 1957. 2. The assessee, M/s. Dina Nath Lassiwala, carries on business, as his name indicates, in the preparation and supply of lassi. Lassi is prepared from curd by adding water and a small quantity of sugar as required. In assessment proceedings for the years 1963-64, 1964-65 and 1965-66 the assessee was assessed to sales tax on the turnover of lassi. His appeals against the assessments were dismissed by the appellate authority. Thereafter, his revision applications were dismissed by the Additional Judge (Revisions) Sales Tax. And now these references have been made. 3. The first question is whether lassi is...
Smt. Rasulan Vs. Dilawar and anr.
Court: Allahabad
Decided on: Nov-10-1970
Reported in: AIR1971All248
G.D. Sahgal, J.1. This is an appeal under Section 47 of the Guardians and Wards Act against an order of the District Judge of Unnao passed on an application purporting to be one under Section 10 of that Act. Section 10 of that Act only describes the form of an application and it is not correct to treat an application given in that form to be an application under Section 10. In fact the application is one under Section 7 of the Act. Section 7 provides that where the court is satisfied that it is for the welfare of a minor that an order should be made appointing a guardian of his person or property or both or declaring a person to be such a guardian, the court may make an order accordingly. The application was made by the father of the minor and it was contested by the mother in whose custody the minor was living.The application was contested on the ground that the minor was born in the month of Bhadon and in the community to which the parties belong a son born in the month of Bhadon is ...
Mahadeo Prasad Rais Vs. Income-tax Officer
Court: Allahabad
Decided on: Nov-10-1970
Reported in: [1972]84ITR48(All)
Oak, C.J.1. This is a reference under Section 66 of the Indian Income-tax Act, 1922. The assessee is a Hindu undivided family consisting of six members. Mahadeo Prasad is the karta of the family. Other members of the family are Mahadeo Prasad's major son, Bithai Das, two minor sons, Naunit Priya Das and Ashtbhuji Das, Mahadeo Prasad's wife, Smt. Kastoori Devi, and his widowed mother, Smt. Kastoori Devi. The assessment years are 1956-57, 1957-58 and 1958-59.2. Up to the assessment year 1948-49, the assessee was being assessed as a Hindu undivided family. For the assessment year 1949-50 and subsequent years, the assessee claimed partition in the family. The assessee's case has all along been that there was partition in the family in the year 1948. The family carried on business. Some of the assets of the assessee were in the books of the family. Several items were outside the books. Items in the books of the assessee were divided on June 30, 1948. On July 7, 1948, a partnership firm took...
Commissioner of Income-tax Vs. Atherton West and Co. Ltd.
Court: Allahabad
Decided on: Nov-10-1970
Reported in: [1971]82ITR352(All)
Oak, C.J.1. This is a reference under Section 66 of the Indian Income-tax Act, 1922. The assessee is a company. The assessment years are 1957-58 and 1958-59. The company uses certain calendering machines. Certain parts of calendering machines are known as cotton bowls. During the previous year relating to the first assessment year the company spent Rs. 36,186 for purchase of new cotton bowls. During the second year relevant to the second assessment year, the company spent Rs. 7,325 for cotton bowls. The company claimed deduction for these two sums under Section 10(2) (v) of the Act. The claim was disallowed by the Income-tax Officer on the ground that this expenditure was not for current regards. This view was upheld in appeal by the Appellate Assistant Commissioner. But, upon further appeal to the Appellate Tribunal, the assessee was able to persuade the Tribunal that both the items were covered by Section 10(2)(v) of the Act.2. At the instance of the Commissioner of Income-tax, U.P.,...
The Industrial Gases Ltd. Vs. the Ganesh Flour Mills Co., Ltd.
Court: Allahabad
Decided on: Nov-10-1970
Reported in: AIR1971All428
S.K. Verma, J. 1. This is a defendant's first appeal from order under Section 39 of the Arbitration Act. 2. The respondent-company filed a suit against the appellant-company for the recovery of a sum of Rs. 38,659.25 P. as rent of certain buildings used by the defendant. They also claimed the price of current consumed and the price of oxygen supplied. The suit was defended by the defendant on various grounds which need not be enumerated. Suffice it to say that the appellant-company made a counter claim on the allegation that the respondent-company had been overpaid. A claim was also made for the value of the building material which, bad been left behind when the premises were vacated by the appellant-company. After issues had been framed in the case, the dispute was referred to three arbitrators, namely, Sri Narendraiit Singh, Bar-at-Law, Sri Ganpat Sahai, Chief Engineer of the respondent-company and Sri H. S, Ramaswami, Chief Engineer of the appellant-company. Of these Sri Narendrajit...
Har Sharan Varma Vs. Tribhuvan NaraIn Singh, Chief Minister, U.P. and ...
Court: Allahabad
Decided on: Nov-04-1970
Reported in: AIR1971All237
G.S. Lal, J. 1. Har Sharan Varma, who describes himself as a rate-payer of the Lucknow Constituency to the U. P. Legislative Assembly, has filed this writ petition in which he has principally claimed two reliefs. The first relief is for a Writ of Prohibition or any other writ or direction in the nature of prohibition declaring the appointment of opposite party No. 1 (that is to say Sri Tribhuvan Narain Singh, Chief Minister, Uttar Pradesh) as Chief Minister of Uttar Pradesh null and void. The second relief is for a Writ of quo warranto to be issued against Sri T.N. Singh (opposite-party no. 1) to show cause why his appointment should not be held illegal and why he should not, therefore, be prohibited from acting as Chief Minister of U. P.2. The only fact given in the writ petition on which the reliefs mentioned above have been claimed, is that Sri T. N. Singh (opposite party no. 1) was appointed to the public office of Chief Ministership of Uttar Pradesh by Sri Rajyapal (opposite party...
Municipal Board Vs. Maluk Das Gupta and anr.
Court: Allahabad
Decided on: Nov-02-1970
Reported in: 1971CriLJ705
H. Swarup, J.1. The Notified Area Committee, Jaunpur, has filed this appeal against the order of the Sessions Judge acquitting the respondent Maluk Das Gupta of the offence Under Section 16 of the Prevention of Food Adulteration Act (hereinafter referred to as the Act), In appeal filed against the order of the trial court convicting him of the offence.2. The case of the prosecution in brief was that on 2-11-1966, at about 3 p. m., the Food Inspector, Sri Rajni Kant Agnihotri found Maluk Das Gupta selling mustard oil at his shop without a licence. Suspecting that the oil may be adulterated he demanded a sample of the mustard oil but Maluk Das Gupta refused to give the sample,3. The defence was that the accused was neither selling mustard oil nor did he prevent the Food Inspector from taking the sample. The visit of the Food Inspector was itself denied. The witnesses were alleged to have given false evidence as they were under the influence of the Chairman of the Notified Area Committee....
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