Allahabad Court July 1970 Judgments
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The Agricultural and Industrial Syndicate Ltd., Saharanpur Vs. the Sta ...
Court: Allahabad
Decided on: Jul-27-1970
Reported in: AIR1971All134
Jagdish Sahai, A.C.J. 1. TheAgricultural and Industrial SyndicateLimited Saharanpur (hereinafter referred to us the petitioner) holds about 2,000 acres of land. Under the provisions of the Imposition of Ceiling on Land Holdings Act (hereinafter referred to as the Act), the prescribed Authority after hearing the petitioner, carved out some land as 'surplus land' from its holding. Dissatisfied with the order of the prescribed Authority, the petitioner appealed to the District Judge, Saharanpur under the provisions of Section 13 of the Act, who relying upon Kali Prasad v. State of Uttar Pradesh. 1964 All LJ 896 dismissed it on January 31, 1964. 2. The petitioner then filed writ petition No. 1701 of 1964 in this Court which came up for hearing before a learned single Judge, who referred the case to a Division Bench. On a reference made by the Division Bench the matter has come before us. 3. While the case was still pending before the learned Single Judge, on 18-9-1967 the petitioner made a...
Jwala Prasad Vs. S.N. Varma, Formerly Additional District Magistrate ( ...
Court: Allahabad
Decided on: Jul-27-1970
Reported in: [1970]78ITR352(All)
M.N. Shukla J. 1. In this appeal the appellant has challenged the validity of an action 61 the executive authorities which involved an invasion of the physical liberty of a citizen. The appellant filed a suit for damages for the humiliation and indignity, the mental and physical pain caused to him by his illegal arrest and detention on the 27th and 28th August; 1963. The plaintiff's case was that he was a respectable citizen of India possessing sufficient property, carrying on a flourishing business under several firm names and was annually assessed to considerable income-tax. By an order dated the 10th January, 1952, the Income-tax Officer, 'A' Ward, Kanpur,assessed him to an income-tax amounting to Rs. 83,594-3-0 for the assessment year 1947-48, against which he preferred an appeal under Section 3of the Income-tax Act to the Appellate Assistant Commissioner, Income-tax. He also moved an application before the Inspecting AssistantCommissioner, Income-tax, to the effect that he had fil...
Sri Krishna Vs. the State Transport Appellate Tribunal, U.P., Lucknow ...
Court: Allahabad
Decided on: Jul-24-1970
Reported in: AIR1971All244
ORDERSatish Chandra, J.1. For 4 vacancies created by the Regional Transport Authority for Deoband Ambehta route, a large number of persons applied for the grant of stage carriage permits. The petitioner as well as respondents 3 to 7 were also among the applicants. On 10th January. 1966, the Regional Transport Authority, Dehra-dun, considered the various applications and granted four permits to respondents Nos. 3 to 6. The rest of the applicationswere rejected. The petitioner felt as-grieved, and filed an appeal. Four other persons also filed appeals. The State Transport Appellate Tribunal by its order dated 13th December. 1968, dismissed the petitioner's appeal on the ground that it was barred by time. It stated that the fact that the appeal was time-barred was not contested by the appellant. This order is challenged in the present writ petition.2. The petitioner received a copy of the order of the Regional Transport Authority rejecting his application, on 18th September. 1966. He sent...
Smt. Hirakali Vs. Dr. Ram Asrey Awasthi
Court: Allahabad
Decided on: Jul-23-1970
Reported in: AIR1971All201
Mukerjee, J.1. The material facts giving rise to this appeal are as follows: The appellant Smt. Kirakali was the wife of respondent Dr. Ram Asray Avasthi, a Professor in the Christ Church College, Kanpur. The marriage took place in the year 1950 and thereafter the parties lived together as husband and wife and a daughter named Saroj Devi was born to them. Subsequently, the parties fell out and the respondent filed a petition under Section 13 of the Hindu Marriage Act in the court of the Civil Judge. Fatehpur for the dissolution of his marriage with the appellant. The petition was registered as suit No. 9 of 1964 in the court of the Civil Judge. In that suit a compromise was arrived at between the parties to the effect that there will he a decree for judicial separation instead of a decree for divorce. A decree in terms of the compromise was passed by the court on 20-3-1965.2. More than two years after the date of the consent decree in the above suit the respondent filed a petition in t...
Girdhari Lal Gian Chand Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jul-23-1970
Reported in: [1971]79ITR561(All)
T.P. Mukerjee, J.1. This is a case stated by the Appellate Tribunal under Section 66(1) of the Indian Income-tax Act, 1922, hereinafter referred to as the Act, on the following question :'Whether the amount of Rs. 39,302 which was found due on account of interest charged from Jagannath, working partner, and which was written off because it could not be recovered, can be allowed as a deduction from the total income of the previous year (Samvat 2011--Samvat 2012) because the receipt of the said interest was included in the total income of the respective years being revenue receipts ?'2. The statement of the case relates to the assessment year 1956-57, the corresponding previous year being the Samvat year 2011-2012, ending on Kartik Sudi 2012 Samvat.3. The assessee is a registered firm carrying on business as commission agents. It also deals in gur and shakkar on its own account. Previously, the firm consisted of nine partners including Sri Jagannath Prasad who was a working partner. At t...
Murari Lal Agrawal and Sons Vs. the Assistant Commissioner (Judicial) ...
Court: Allahabad
Decided on: Jul-22-1970
Reported in: AIR1971All1; [1971]27STC402(All)
Pathak, J.1. The petitioner is a partnership firm dealing in molasses, Gur Lota, Rab Salawat and other commodities. It was assessed under the Central Sales Tax Act for the period October 10, 1962 to March 31, 1963 on the inter-State turnover of Gur Lota. For the assessment years 1963-64 to 1964-66 it was assessed under the same Act on the inter-State turnover for Gur Lota and also related commodities. The assessments were challenged in appeal. The petitioner contended that the turnover in question, if treated as turnover for the purposes of the U.P. Sales Tax Act, would not have been liable to tax under that Act because by reason of a notification under Section 8-A of the said Act, it was only the turnover in the hands of the manufacturer or importer of the commodity which attracted tax and the petitioner was neither a manufacturer nor the importer and consequently, it was submitted, it must also be considered as exempt under the Central Sales Tax Act. The contention did not find favou...
Mehrunnisa Vs. Noor Mohammad
Court: Allahabad
Decided on: Jul-21-1970
Reported in: AIR1971All138; 1971CriLJ453
Seth, J.1. This criminal reference has come up before us on a reference made by D. D. Seth, J. as he thought that there was conflict between the opinions of Mulla, J. and Desai, J., on the point involved in this case, as expressed by them in the cases of Ram Kishore v. Smt. Bimla Devi : AIR1957All658 and Ramji Malviya v. Smt. Munni Devi. : AIR1959All767 .2. Facts giving rise to this reference are that on 21st of June, 1960. the City Magistrate Allahabad made an order under Section 488 (1), Criminal P. C. directing Noor Mohammad (hereinafter referred to as the opposite party) to pay maintenance to his wife Smt. Mehrunnisa (hereinafter referred to as the applicant) at the rate of Rs. 40/- per month. The order was made on the finding that as the applicant became incapable of bearing children, opposite party ill-treated her and turned her out of his house. The applicant had sufficient reason to live away from her husband and the opposite party had sufficient means to maintain her, but he r...
B.P. Sinha Vs. Som Nath
Court: Allahabad
Decided on: Jul-16-1970
Reported in: AIR1971All297
M.N. Shukla, J.1. This is a defendant's second appeal. The respondent filed a suit for ejectment of the appellant from flat No. 1 over bunglow No. 3 C. Y. Chintamani Road, Allahabad, and for recovery of Rs. 110/- as arrears of rent along with pendents lite and future mesne profits for use and occupation. The plaint allegations were that the accommodation in suit was constructed in the year 1958 and was let out to the defendant on a monthly rent of Rs. 40/-, that the house being new, the U. P. Control of Rent and Eviction Act did not apply, that as the defendant did not pay rent, notice of demand and ejectment was issued to him, that on receipt of the notice the defendant paid the arrears of rent upto August 31, 1962, but did not vacate the house. Hence, the suit.2. In defence the appellant contended that he was originally a tenant in the main bunglow and the plaintiff wanted to let out the same to the Accountant-General, U. P., and so requested the appellant to shift to the accommodati...
Dr. (Mrs.) Gyanwati Trivedi Vs. Dr. (Miss) Sarojini Varshney and ors.
Court: Allahabad
Decided on: Jul-16-1970
Reported in: (1970)IILLJ462All
S.N. Dwivedi, J.1. In these appeals we are concerned with the order passed by the Visitor of the Banaras Hindu University do September 1, 1969. One of the appeals is filed by Dr. Gyanwati, and the other by the Visitor.2. The order was made in these circumstances. The Banaras Hindu University has a College for the education of women This College is known as the Women's College. The post of the Principal of the College fell vacant in July, 1960. A number of candidates including the appellant, Dr. (Mrs.) Gyanwati Trivedi and Dr. (Miss) Sarojini Varshney, the first respondent, applied for the post. The Executive Council of the University constituted a Selection Committee for recommending names for the post. On December 13, 1968 the Selection Committee unanimously drew up a panel of two names. The names of the appellant and the first respondent were included in the panel. Thereupon on December 14, 1968 the Executive Council resolved to appoint the first respondent as the Principal.3. The ap...
Jwala Prasad Radha Kishan Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jul-15-1970
Reported in: [1971]79ITR530(All)
T.P. Mukerjee, J.1. The present reference raises the question of the admissibility of a sum of Rs. 89,241 as an outgoing against the profits earned by the firm of M/s. Jwala Prasad Radha Kishan (hereinafter referred to as ' the assessee '), for the accounting year ending on July 8, 1956, relevant to the assessment year 1957-58. The material facts are as follows :The assessee is a registered firm carrying on business in cloth, share dealings, etc. On the 1st of March, 1951, the assessee had entered into an agreement with M/s. Ranjeet Singh & Sons Ltd. (hereinafter referred to as ' the company ') who were the sole selling agents of yarn and piece goods manufactured by Shri Vikram Cotton Mills Ltd. (hereinafter referred to as ' the manufacturers '). The agreement was, substantially, to the effect that the company would sell and the assessee would purchase the entire output of the manufacturers, namely, piece-goods, yarn, hosiery, etc , and, in return, the assessee would be entitled to a r...
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