Allahabad Court July 1970 Judgments
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Padam Chand JaIn Vs. the Chief Controlling Revenue Authority
Court: Allahabad
Decided on: Jul-09-1970
Reported in: AIR1970All644
Mukherjee, J.1. This is a reference by the Board of Revenue, U. P., as the Chief Controlling Revenue Authority, under Section 57 of the, Indian Stamp Act as amended by the U. P. Stamp (Amendment) Act, 1962 (hereafter referred to as the Act). The question for decision relates to the charge-ability of stamp duty on a document dated November 18, 1964 executed by one Sri Padarh Chand Jain of Agra, and it has arisen in the following circumstances.2. Sri Padam Chand Jain, who is the sole proprietor of Prem Electric Press, Agra, executed the document in question on November 18, 1964 in favour of the State Bank of India, Agra (hereafter referred to as the Bank), with a view to obtain overdraft facility up to a maximum limit of Rs. 1,75,000 at any one time. The executant treated the document as a memorandum of agreement relating to deposit of title deeds and he, therefore, stamped the same with a duty of Rs. 504 under Article 6 (1) of Schedule 1-B to the Act. When the document was presented for...
Smt. Parmeshwari Devi Vs. Abrar Husain
Court: Allahabad
Decided on: Jul-07-1970
Reported in: AIR1971All22
M.N. Shukla, J.1. This is a plaintiffs second appeal arising out of a suit for ejectment and arrears of rent. The suit was decreed by the trial court but the decree was modified in appeal to the extent that the decree for ejectment was set aside. Aggrieved by the same the plaintiff landlady has preferred this second appeal.2. The material facts necessary to appreciate the controversy between the parties are that the defendant was a tenant in the western shop in suit situate in the city of Moradabad on a monthly rent of Rs. 3. It was owned by the plaintiff and the rent was alleged to have fallen in arrears for the period 1-1-1961 to 31-3-1962 amounting to Rs. 83.75 paise. The landlady sent a composite notice of demand and termination of tenancy (Exhibit 12) on 23-4-1962 to the tenant, which was admittedly served on the respondent on 24-4-1962. According to the plaintiff the rent claimed as arrears in the notice was not tendered within one month from the date of the service of the notice...
Munnalal Murlidhar Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jul-07-1970
Reported in: [1971]79ITR540(All)
T.P. Mukherjee, J.1. The material facts bearing on this reference are as follows. The assessee is a registered firm. It carried on business as a commission agent in catechu. During the relevant previous year, ending on Chait 2007 (S.Y.), a cash deposit of Rs. 17,000 was found in the books of the assessee on September 10, 1949. The amount was credited to the account of one Abdul Sattar Abdul Ghani. The amount was withdrawn on October 11, 1949. The Income-tax Officer, in the course of his assessment of the assessee-firm for the year 1950-51, noticed this deposit and asked the assessee to explain the nature and source thereof. The assessee's explanation was that Abdul Sattar and his son, Mohammad Ismail, were carrying on business at Moolganj in Kanpur. Mohammad Ismail was well known to the partners of the assessee-firm. When Mohammad Ismail was going home in Kutch he deposited' the sum of Rs. 17,000 with the assessee-firm and he took back the amount on his return therefrom. The assessee s...
Commissioner of Income-tax Vs. Raja Jagdish Pratap Sahi
Court: Allahabad
Decided on: Jul-07-1970
Reported in: [1971]79ITR235(All)
T.P. Mukerjee, J.1. This is a reference by the Appellate Tribunal under Section 66(1) of the Indian Income-tax Act, 1922, hereinafter referred to as 'the Act'. The reference has been made at the instance of the Commissioner of Income-tax, U.P., Lucknow, on the question of law set out hereinbelow.2. The respondent. Raja Jagdish Pratap Sahi, hereinafter referred to as 'the assessee', was a big zamindar. Consequent on the abolition of zamindari in the year 1951, the assessee received compensation in the shape of zamindari abolition compensation (Z. A. C.) bonds and thereafter he started investing his money in shares and securities. During the previous years relevant to the assessment years 1957-58, 1958-59 and 1960-61, to which the present reference relates, the assessee sold some of the shares and purchased certain other shares. In some of these transactions the assessee earned a surplus over the cost price, while in other transactions the shares were sold for less than the cost price. T...
Sohanlal Bajaj Vs. District Magistrate, Bulandshar and anr.
Court: Allahabad
Decided on: Jul-06-1970
Reported in: AIR1971All137
ORDERR.S. Pathak, J. 1. The petitioner was President of the Municipal Board. Dibai from August 18, 1957 until January 30, 1960. During the term of office he appointed one Mohd. Idris as a toll peon of the Municipal Board. Subsequently, it transpired that Mohd. Idris was not qualified for appointment to that post. The Examiner, Local Fund Accounts raised an objection to the payment of Rs. 703-02 to Mohd. Idris on account of salary and allowances. The petitioner was called upon to submit an explanation explaining the circumstances in which he had appointed Mohd. Idris. The explanation was found insufficient and was rejected.On March 27, 1965, the State Government directed the District Magistrate to take proceedings to recover the said sum of Rs. 703.02 from the petitioner as surcharge. The District Magistrate informed the petitioner that he was liable to deposit the said amount in the treasury of the Municipal Board. The petitioner now prays for relief under Article 226 of the Constituti...
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