Allahabad Court April 1970 Judgments
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Radhey Shyam Vs. the State of U.P. and ors.
Court: Allahabad
Decided on: Apr-21-1970
Reported in: AIR1971All39
Oak, C.J.1. This is a special appeal against an order passed by a single Judge of this Court vacating previous stay orders passed in a writ petition. On 27-1-1970 and 5-3-1970 interim stay orders were passed by the Court. Those interim stay orders were subsequently vacated by the learned single Judge on 31-3-1970. This special appeal by Radhey Shyam has been filed against the order dated 31-3-1970. Radhey Shyam is the petitioner in the writ petition. The writ petition is still pending.2. We considered at the outset whether the impugned order is appealable. In Bishambhar Nath v. Suraj Kali, 1959 All LJ 313 it was held by a Division Bench of this Court that where the effect of the decision in the proceedings in which it was made was to put an end to the proceedings so far as the Court before which that proceeding was pending was concerned, the adiudication would be 'judgment' within the meaning of the term as contemplated in Chapter VIII, Rule 5, Rules of Court.3. In Standard Glass Beads...
Bhagwati Singh and anr. Vs. Asstt. Engineer and anr.
Court: Allahabad
Decided on: Apr-20-1970
Reported in: AIR1971All40
ORDERH.C.P. Tripathi, J. 1. This writ petition is directed against a notice issued by the Assistant Engineer. Canal Division. Mirzapur, Respondent No. 1, asking the petitioner and other residents of his village not to put a dam and thereby prevent the flow of the Poka Nala which passes through the village, otherwise they will make themselves liable to prosecution' under Section 70 of the Northern India Canal and Drainage Act. The contention of the petitioners is that as it is a natural stream flowing through their village, the respondents have no right to ask them not to put a dam in the Nala for storing water for irrigating their fields. In the counter affidavit it has been stated that the Nala is maintained by the State Irrigation Department of Uttar Pradesh and when the villagers put a small kutcha dam inside the Nala it resulted in accumulation of water and in order to avoid any danger of overflowing the notice was served on them. It has been averred further that for irrigation pur...
Dhiraj Mal Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Apr-20-1970
Reported in: [1971]79ITR242(All)
V.G. Oak, C.J.1. The question for consideration in this income-tax reference is whether a certain assessment is within limitation or not. Dhiraj Mal is the assessee. The assessment year is 1950-51,2. Dhiraj Mal was the karta of a joint Hindu family called Messrs. Mithoolal Ram Nath, There was a business under the style of Messrs. Shri Ram General Engineering Works. Partners of the firm were Dhiraj Mal and Lalta Prasad. A sum of Rs. 21,079 was introduced as capital in the said firm between April 1, 1949, and February 28, 1950. When the Income-tax Officer took up assessment of the Hindu undivided family for the years 1950-51 and 1951-52, he thought that two sums of Rs. 14,167 and Rs. 6,912 represented income of the undivided Hindu family. The joint family was assessed accordingly. That decision was affirmed by the Appellate Assistant Commissioner. But the joint family succeeded in further appeal before the Appellate Tribunal. On October 7, 1959, the Appellate Tribunal upheld the contenti...
Commissioner of Sales Tax Vs. J.K. Jute Mills Ltd.
Court: Allahabad
Decided on: Apr-20-1970
Reported in: [1971]27STC69(All)
R.L. Gulati, J. 1. Under Section 11(1) read with Section 11(3) of the U.P. Sales Tax Act, the Additional Judge (Revisions) Sales Tax, U.P., Lucknow, has submitted this reference along with the connected reference for the opinion of this court on the following question of law:Whether on the facts and circumstances of the case as discussed in the assessment, appellate and my orders the transactions regarding the sales of Rs. 9,85,160 and Rs. 73,160 were inter-State sales and not intra-State sales? 2. The facts are short and not in dispute. The assessee carried on business of manufacture and sale of jute goods at Kanpur within the State of Uttar Pradesh. The goods are supplied to the purchasers both inside and outside Uttar Pradesh. During the assessment year 1960-61 the assessee received orders for the supply of goods from parties mostly of Kanpur. One of the terms of the contract was that the assessee will despatch goods to the destination indicated by the purchasers subsequently. In pu...
Commissioner, Sales Tax Vs. Ram Babu and Company
Court: Allahabad
Decided on: Apr-20-1970
Reported in: [1971]28STC81(All)
Satish Chandra, J. 1. The Additional Judge (Revisions) Sales Tax, Agra, has submitted this statement of the case under Section 11(3) of the U. P. Sales Tax Act for the opinion of this Court on the following question of law.Whether Tinopal is a chemical taxable at 7 per cent, covered under item No. 4 of Notification No. S.T. 6438/X-1012-1962 dated 1st December, 1962, or a washing material taxable at 4 per cent. under item No. 32 of the same notification 2. The dispute arises in respect of the assessment year 1964-65. The assessee deals in several commodities including Tinopal. The assessing authority held that Tinopal was a chemical taxable at 7 per cent. The Judge (Revisions), however, reversed the finding. According to him, Tinopal was a washing material taxable at 4 per cent.3. A similar question arose before a Bench of this Court in Ear Narain Purshottam Dass Colour Co., Sadhwara Street, Farrukhabad v. The Commissioner of Sales Tax, U.P., Lucknow [1971] 28 S.T.C. 77 (S.T.R. No. 614 ...
Mahanth Rama Kant Das Vs. Deputy Director of Consolidation and ors.
Court: Allahabad
Decided on: Apr-17-1970
Reported in: AIR1970All542
G.C. Mathur, J.1. The land in dispute in these writ petitions appertains to the Basudha Math and the Math is the tenure holder of all the plots, This fact is admitted by all parties. Formerly one Mahant Ajodhya Das was the Mahant of this Math. After his death there was a dispute between Ram Sunder Das respondent No. 3 and Dwarka Das regarding the Mahantship of this Math. It was held in the litigation that followed the respondent No. 3 was not the Chela of Ajodhya Das and that Dwarka Das was the successor of Ajodhya Das. Dwarka Das died on October 18, 1963. When the villages in Which the plots in dispute are situated were brought under consolidation respondent No. 3 filed objections under Section 9(2) of the Consolidation of Holdings Act claiming himself to be the Mahant of the Math after the death of Mahant Dwarka Das and prayed that his name be substituted in place of Mahant Dwarka Das as the Mahant of the Math. The petitioner Rama Kant Das who also claims to be the Mahant of the Math...
The Commissioner, Sales Tax Vs. the Educational Supplying Co. Ltd.
Court: Allahabad
Decided on: Apr-16-1970
Reported in: [1971]27STC34(All)
R.L. Gulati, J.1. In compliance with the order of this Honourable Court dated 27th March, 1969, the Additional Revising Authority, Sales Tax, Varanasi, has submitted this statement of the case under Section 11(4) of the U.P. Sales Tax Act for the opinion of this court on the following question of law:Whether a dealer unregistered under the Central Sales Tax Act in U.P. can also be given concessional rate of tax as provided under Section 8 of the Central Sales Tax Act, if the sales are made to a registered dealer outside the State and the unregistered dealer in U.P. procured 'C' forms from the purchasers, i.e. outside State dealers?' 2. The assessee was a proprietary concern which carried on business in the name and style of M/s. Educational Supplying Co. Ltd., Bullanala, Varanasi, and was a registered dealer. Subsequently the business was taken over by a partnership concern which carried on the business in the same trade name. The partnership, however, did not get itself registered und...
Ganeshi Lal and Sons Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Apr-16-1970
Reported in: [1971]27STC150(All)
R.L. Gulati, J.1. Under Section 11(1) of the U.P. Sales Tax Act, the Additional Judge (Revisions) Sales Tax, Agra, has submitted this statement of the case inviting the opinion of this court on the following question of law.Whether the jewellery sold worth Rs. 2,10,209.69 in which precious stones were studded with gold and silver was covered by notification No. ST-1367/X-1045(19)-1960 da.ted 5th April, 1961, and was taxable as sales of gold Or silver ornaments at 3 per cent. or was taxable as an unspecified item at 2 per cent. only2. The assessee carries on business in jewellery, embroidery goods, brass wares, precious stones etc. There is no dispute about the turnover which has been accepted. The dispute, however, relates to the rate of tax on the sale of jewellery amounting to Rs. 2,10,209.69. The assessee contended that the jewellery in dispute was an unspecified item and its turnover was assessable under Section 3 at the rate of 2 per cent. The Sales Tax Officer did not accept this...
Smt. Bhagirathi Devi Kumar Rani Saheba of Vizianagaram Vs. Agricultura ...
Court: Allahabad
Decided on: Apr-16-1970
Reported in: [1971]82ITR921(All)
PHATAK J. - The Agricultural Income-tax Board has made this reference on the following two questions :'1. Whether there is any material on record to support the finding that the holdings recorded in the names of the wife and the son of Maharaj Kumar were being managed by a common manager along with property belonging to the assessee, and the income from the said holdings accrued to the joint Hindu family ?2. Whether, on the facts and circumstances of the case, the finding of the Revision Board that income from the holdings recorded in the name of the wife and son of Maharaj Kumar was the income of the assessees family is legally sustainable ?'The assessee is a Hindu undivided family of which Dr. Vijaya Anand, Vizianagaram, was the karta. In assessment proceedings for the year 1361F. under the U. P. Agricultural Income-tax Act, the Sub-Divisional Officer as the assessing authority found that the villages, Bari Mahewa and Ghori, were recorded as the tenancy land of the son and wife, resp...
Mohd. Shafiq Vs. Tahsildar and ors.
Court: Allahabad
Decided on: Apr-14-1970
Reported in: [1971]27STC529(All)
Satish Chandra, J. 1. This petition under Article 226 of the Constitution is directed against proceedings for the recovery of sales tax from the petitioner.2. On 20th October, 1956, the Assistant Sales Tax Officer, Rae Bareli, framed an order of assessment for the year 1954-55 stating the name of the dealer to be Sri Mohammad Shafiq son of Sri Abdul Ghaffar Khan, licensee of Mazdoor Biri Parishad, Kaiperganj, Rae Bareli. He determined the assessee's turnover to the best of his judgment at Rs. 50,000 and on that basis levied a sales tax of Rs. 1,562-8-0. In due course recovery certificate was issued for the recovery of sales tax. In pursuance of these proceedings the respondents have issued a warrant of arrest against the petitioner.3. The petitioner challenges the validity of these proceedings on the ground that the Mazdoor Biri Parishad, Rae Bareli, was a trade union registered under the Indian Trade Unions Act, 1926. The union was formed to organise the workmen working in the biri ma...