Allahabad Court February 1970 Judgments
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Maharaja Pateshwari Pd. Singh Vs. Commissioner of Wealth-tax
Court: Allahabad
Decided on: Feb-05-1970
Reported in: [1970]78ITR581(All)
R.S. Pathak, J.1. The Appellate Tribunal has made this reference under Section 27(1) of the Wealth-tax Act, 1957, on the following question :'Whether, on the facts and in the circumstances of the case, the assessment For the assessment year 1957-58 of the market value of the bonds of the face value of Rs. 26,27,300 is right in law having regard to the provisions of Section 2(e) of the Wealth-tax Act, 1957, and the provisions of the U. P. Zamindari Abolition and Land Reforms Act, 1951 ?'2. The assessee, Maharaja Pateshwari Prasad Singh of Balrampur, owned extensive estates in the State of Uttar Pradesh. On the abolition of zamindari under the U. P. Zamindari Abolition and Land Reforms Act his proprietary rights as an intermediary in the estates ceased and vested in the State of Uttar Pradesh and he became entitled under the Act to compensation. The compensation was paid, in accordance with the provisions of the Act and the rules made thereunder, in the form of promissory notes described...
Nagar Mahapalika, Lucknow Vs. Ram Dhani
Court: Allahabad
Decided on: Feb-03-1970
Reported in: AIR1971All53; 1971CriLJ203
Trivedi, J.1. This appeal has been filed by the Nagar Mahapalika Lucknow and is directed against the judgment and order of the Additional Sessions Judge, Lucknow dated 8th July, 1969, allowing an appeal and setting aside the conviction and sentence which was passed against Ram Dhani respondent under Section 7/16 of the Prevention of Food Adulteration Act. Ram Dhani was put on trial for offence punishable under Section 7 read with Section 16 of the Prevention of Food Adulteration Act, the prosecution case being that on 21-8-1965, S. N. Ojha. Food Inspector, found Ram Dhani carrying milk. He purchased sample of milk from him after payment of price on 21-8-1965. The sample was in due course sent to the Public Analyst, Agra. Sri R. S. Srivastava, who submitted his report on 21-9-1965 to the effect that the sample was adulterated. The accused Ram Dhani respondent did not plead guilt to the charge framed against him. The trying Magistrate found the charge proved and Ram Dhani guilty of commi...
Commissioner, Sales Tax Vs. Manohar Glass Works
Court: Allahabad
Decided on: Feb-02-1970
Reported in: [1971]27STC51(All)
R.L. Gulati, J. 1. This and the connected case are references submitted by the Additional Judge (Revisions) Sales Tax, Agra, under Section 11(1) of the U.P. Sales Tax Act. The assessment years involved are 1962-63 and 1963-64.2. The assessee M/s. Manohar Glass Works is engaged in the business of manufacture and sale of glass articles at Firozabad. The dispute relates to the rate of tax on the turnover of articles like glass tubes and glass rods. The Sales Tax Officer taxed the turnover of these articles at 7 per cent. treating them to be glassware within the meaning of entry No. 10 of Notification No. S.T. 1363/X-1045 (1960) dated 5th April, 1961, issued under Section 3-A of the Act. On appeal the Assistant Commissioner (Judicial) held these articles to be unclassified items not falling within the aforesaid notification. He, therefore, levied the tax at the rate of 2 per cent. which was the rate under Section 3 of the Act at the material time. The Commissioner of Sales Tax applied in r...
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