Allahabad Court May 1970 Judgments
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Bhagwan Swarup Vs. Municipal Board, Ujhani and ors.
Court: Allahabad
Decided on: May-22-1970
Reported in: AIR1970All652
Verma, J. 1. This application in revision came up for hearing before Oak, C. J. and S. N. Singh, J. They have referred it to a Full Bench because of a conflict between two Division Benches of this Court-- Siyadat-un-nissa v. Muhammad Mahmud, (1897) ILR 19 All 342 and Mukat Beharilal Agarwal v. Addl. District Magistrate Bareilly : AIR1959All699 . 2. The question involved in the case is one of limitation and it arises in this way. The applicant Bhagwan Swarup filed a suit against the opposite parties for the recovery of Es. 600 by way of damages on the allegation that he had been maliciously retrenched from his position as Commanding Officer of No. 229, U. P. N. C. C. R. Company of Municipal Intermediate College, Ujhani. The learned Munsif decreed the suit of the applicant against defendants nos. 1 and 2 on May 25, 1967. The Civil Courts closed for the summer vacation on June 2, 1967 and reopened after the vacation on July 3, 1967. The application for copies of the judgment and decree wa...
Jugal Kishore Jai Prakash Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: May-22-1970
Reported in: [1971]79ITR598(All)
Pathak, J.1. The Income-tax Appellate Tribunal has referred the following three questions of law :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in holding that the gifts were to the detriment of the interest of the respective minors and not within reasonable limits in view of the provisions of the Hindu Minority and Guardianship Act, 1956 ? 2. Whether the Tribunal, on the facts and in the circumstances of the case, was justified in holding that the gifts were void at law ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee-firm was not entitled to the deduction of the interest of Rs. 9,000, paid to each of these two ladies, Smt. Prakash Wati and Smt. Snehlata ?' 2. Lala Jugal Kishore together with his sons, Jai Prakash and Baij Nath, and their respective families constituted a Hindu undivided family. Upon partition of the larger family in 1947, Jai Prakash and Baij N...
Commissioner Sales Tax, U.P. Vs. Sugan Chand Shyam Lal, Agra
Court: Allahabad
Decided on: May-21-1970
Reported in: AIR1970All641; [1971]27STC161(All)
Pathak, J. 1. This is a reference under Section 11 (1) of the U. P. Sales Tax Act on the following question:'Whether under the facts and circumstances of the case the proceedings for assessment in this case should not have been taken to be the proceedings for 'escaped assessment' under Section 21 of the U. P. Sales Tax Act and should have been held to be only the first assessment under Rule 41(5) of the U. P. Sales Tax Rules as mentioned in the notice for assessment issue to the asses-see ?'2. The assessee is a partnership firm which appears to have enjoyed a brief period of existence only. Business was commenced on February 13, 1957 and was closed on July 8, 1957. The dissolution of the firm followed on October 5, 1957, Admittedly, notice of the dissolution was not conveyed to the sales tax authorities.3. The assessee did not file any return of its turnover under the U. P. Sales Tax Actfor the period during which it had carried on business during the assessment year 1957-58. On March ...
Bijli Cotton Mill (P.) Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: May-20-1970
Reported in: [1971]81ITR400(All)
Pathak J.1. At the instance of the assesses the Income-tax Appellate Tribunal has referred the following question :'Whether, on the facts and in the circumstances of the case, the sum of Rs. 36,318 was income of the assessee liable to be taxed under the Indian Income-tax Act, 1922, in the present assessment year ?'2. The assessee is a private limited company. The assessment year is 1953-54, the relevant accounting period being the calendar year 1952.3. Under the then existing arrangements governing the supply of yarn to the market, a number of dealers were selected and were granted a specific quota of yarn to be supplied by the manufacturers which they sold in the market. These dealers came to be known as 'quotaholders'. Subsequently, the arrangement was modified. The manufacturers were now required to sell their stocks directly to the wholesale dealers with the result that the quotaholders were excluded altogether. In order to prevent the hardship thus caused to the quotaholders an or...
Mohan Lal Khemka Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: May-20-1970
Reported in: [1971]81ITR89(All)
R.S. Pathak, J. 1. The Income-tax Appellate Tribunal has referred the following questions: '1. Whether the appeals filed by Kishorilal Khemka before the Appellate Assistant Commissioner from the assessment orders made in the case of the Bharat firm, which had become the subject-matter of appeals by another partner, Joti Bhushan Gupta, and whose appeals were earlier disposed of by the Appellate Assistant Commissioner, were competent 2. Whether Kishorilal Khemka has been rightly held to be a partner of the Bharat firm ?' 2. On December 1, 1942, a partnership firm was constituted consisting of Raja Jwala Prasad and Jyoti Bhushan Gupta for undertaking engineering and construction works under the name and style 'Bharat Engineering &Construction; Company'. The terms of the partnership were reduced to writing by a deed dated February 6, 1943. The deed contained special provisions relating to the rights and liabilities of Raja Jwala Prasad, and paragraph 15 declared: 'The second party (namely...
State of Uttar Pradesh Vs. Tulsi Ram and ors.
Court: Allahabad
Decided on: May-15-1970
Reported in: AIR1971All162
M.H. Beg, J. 1. The State of U. P. has appealed against a decree for damages assessed at Rs. 500/- awarded to the two plaintiffs-respondents, Tulsi Ram and Sri Prakash, in the following circumstances: The plaintiffs-respondents were prosecuted, together with three other persons, for offences punishable under Sections 148/323/324/325/307 I. P. C. in the Court of Sessions at Oral in the year 1955. Tulsi Ram was acquitted by the Court of Sessions on 12-11-1955, but Shri Prakash and three others were each sentenced to three years1 R. I. and also ordered to pay fines of Rs. 25/- each. As a result of an appeal filed in this Court, Shri Prakash was also acquitted.But, the convictions of the other three persons, namely, Parsole, Badri and Mangal were affirmed by this Court. The orders of this Court authorised the arrest of three persons only, that is to say, Parsole, Badri and Mangel. These orders were duly certified under Section 425 (1), CR. P. C. and sent to the Sessions Court. It appears t...
Manzurul Haq and anr. Vs. Hakim MohsIn Ali
Court: Allahabad
Decided on: May-14-1970
Reported in: AIR1970All604
S.D. Khare, J.1. In this civil revision the only question that requires consideration is whether the decision given by a Court of Small Causes in a suit for arrears of rent will operate as res judicata in a suit filed later in the Court of Munsif for the recovery of arrears of rent for a different period and for ejectment.2. The Court of Small Causes had no jurisdiction to entertain a suit for ejectment, and, therefore, the latter suit had to be filed in the Court of Munsif.3. The dispute between the parties in the Court of Small Causes was about the rate of rent. The plaintiff was claiming rent at the rate of Rs. 15/- per month, while the defendants' case was that the rate of rent was Rs. 10/- per month only. The decision of the Judge, Small Cause Court, on merits was that the rate of rent was Rs. 10/-per month only. In the subsequent suit, out of which this revision application arises, the plaintiff, while praying for ejectment of the defendants, claimed rent for the period preceding...
Commissioner of Sales Tax Vs. Sampat Ram Jain
Court: Allahabad
Decided on: May-14-1970
Reported in: [1970]27STC307(All)
1. At the instance of the Commissioner of Sales Tax, U.P., Lucknow, 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 in the circumstances of this case the arrears of sales tax for the years 1961-62 to 1964-65 on the dissolved firm Mangal Sen Sita Ram could not be recovered from the opposite party Sampat Ram, a partner of the same firm without first serving notice of demand separately upon him?2. Sri Sampat Ram, the assessee in this case, was a partner of the firm which carried on business in the name and style of M/s. Mangal Sen Sita Ram. The firm was dissolved on 21st December, 1964. In respect of the assessment years 1961-62 to 1964-65 the firm was assessed to sales tax which was in arrears. Proceedings for the recovery of the arrears were initiated and tax was sought to be recovered from the assessee by serving upon him a warr...
Sales Tax Commissioner, U.P. Vs. Beharilal Ram Krishna and ors.
Court: Allahabad
Decided on: May-13-1970
Reported in: AIR1971All17; [1971]27STC182(All)
Pathak, J.1. This reference has been made under Section 11 (1) of the U. P. Sales Tax Act and is in respect of six dealers. The questions referred are:--'(1) Whether an exemption application in Form V, which is accompanied by deposit of deficit fee (as being not in accordance with Rule 20-B (a) must necessarily be rejected as incompetent, not maintainable or not in order ?(2) Whether the assessing authority has jurisdiction to demand the deficiency in the initial deposit of the fee? If so, must he demand the initial deficiency during the currency of the assessment year before rejecting the exemption application as such ?(3) Whether in case of initial deficit deposit the assessing authority is competent after the expiry of the assessment year, to finalise the exemption case in terms of Sub-clauses (h) and (i) of Rule 20-B and then demand the total deficiency ?(4) Whether a default assessment under Rule 23 can be made only upon the failure of the assessee to deposit the deficiency on dem...
Sita Ram Har Govind Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: May-13-1970
Reported in: [1971]79ITR575(All)
Pathak, J.1. The assessee was registered under Section 26A of the Indian Income-lax Act, 1922, for the assessment year 1958-59. It applied for renewal of registration on June 29, 1959, for the assessment year 1959-60, the relevant previous year being the period September 29, 1957, to September 17, 1958. The application was rejected by the Income-tax Officer and the assessee was unsuccessful in appeal before the Appellate Assistant Commissioner, and, thereafter, in second appeal, before the Income-tax Appellate Tribunal.2. The assessee-firm was constituted under a partnership deed dated December 22, 1956, and consisted of 5 partners, Hargovind, Jawahar Mal, Madan Lal, Murlidhar and Ratan Lal, and one Ram Kishore, a minor, was admitted to the benefits of the partnership. Clause 2 of the partnership deed provided that the partnership commenced on November 4, 1956, and Clause 6 of the partnership deed provided that in the case of death or retirement of a partner the firm would not dissolve...
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