Allahabad Court October 1971 Judgments
Controller of Estate Duty Vs. T.N. Kochhar
Court: Allahabad
Decided on: Oct-29-1971
Reported in: [1973]89ITR216(All)
Satish Chandra, J. 1. The Appellate Tribunal has submitted this statement of the case and has referred the following question of law for the opinion of this court: ' Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the value of the Kanpur property was not includible in the estate of the deceased ' 2. The dispute relates to the estate of Shri T.D. Kochhar who died on August 24, 1961. The property in dispute was built between 1931 and 1937, and was registered in the name of the wife of the deceased, namely, Smt. Tulsa Devi. The source of money spent on this property was the husband, Shri T. D. Kochhar. Shri Kochhar continued to reside in the house till his death. On these facts the Assistant Controller of Estate Duty included the same in the estate of the deceased. The accountable person filed an appeal. 3. The Zonal Appellate Controller held that in view of Section 6 of the Estate Duty Act the deceased had no disposable interes...
Tag this Judgment!Commissioner of Income-tax Vs. Daya Chand JaIn Vaidya
Court: Allahabad
Decided on: Oct-28-1971
Reported in: [1975]98ITR280(All)
C.S.P. Singh, J.1. This is a reference under Section 66(2) of the Indian Income-tax Act, 1922, at the instance of the Commissioner of Income-tax, U.P., Lucknow, and relates to the assessment year 1953-54. The assessee, Daya Chand Jain, started a private limited company styled as 'Navjiwan and Co. Ltd.' The shareholders of the said company were the assessee, his wife, two major sons and two minor sons. On 31st December, 1952, i e., on the last date of the accounting year relevant to the assessment year under consideration, fresh shares of the face value of Rs. 90,000 were issued and allotted to the assessee, his wife, his major and minor sons.2. In the books of the company, the share money was entered as having been received from the respective shareholders. The Income-tax Officer in course of assessment of the assessee doubted the payments made by the wife, the two major and the two minor sons of the assessee as having been in fact paid by them. The assessee submitted an explanation to...
Tag this Judgment!Raja Ram Vs. Mata Prasad and anr.
Court: Allahabad
Decided on: Oct-27-1971
Reported in: AIR1972All167; [1973]43CompCas53(All)
Dwivedi, J.1. There was one Dwarka Prasad. He held two policies on his life from the Oriental Government Life Assurance Company Limited. One was effected on October 10, 1945; the other on March 2, 1951. The applicants before us obtained a decree for payment of money against him. They put it into execution. But he died. So they tried to substitute Mata Prasad and Vishwanath Prasad as his legal representatives and to execute the decree by attachment of the amounts payable to them as nominees under the aforesaid policies. The court below rejected the application. Hence this revision.2. In the policy of 1945 Dwarka Prasad nominated Mata Prasad and Vishwanath Prasad as his nominees on July 11, 1951. It was made on the back of the policy. The company registered it on July 25, 1951. The nomination is made materially in these words: 'I ...... nominate ...... to be the persons to whom the moneys secured by the policy shall be paid in the event of my death.'3. In the policy of 1951 the nominatio...
Tag this Judgment!Sk. ZahiruddIn Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Oct-27-1971
Reported in: AIR1972All389
ORDERB.N. Lokur, J.1. This petition was heard and allowed by C. D. Parekh, J. on the 23rd September, 1970 but on the application of opposite party No. 2 that order has been set aside and the petition has come up for hearing again.2. The petitioner applied on the 27th September. 1967 for allotment of the premises at No. 19/18 under Section 7 of the U. P. (Temporary) Control of Rent and Eviction Act, 1947. The application was fixed for orders of the Rent Control and Eviction Officer on the 17th October, 1967, but the case was adjourned to the 15th November. 1967 as the Enquiry Inspector could not submit his report by then. Meanwhile, on the 13th October. 1967, opposite party No. 2 also made an application for allotment of the same premises which appear to have been wrongly described as No. 19/8. The Enquiry Inspector submitted his report in respect of the application of opposite party No. 2 on the 19th October, 1967. and the Rent Control and Eviction Officer allotted the premises to oppo...
Tag this Judgment!Ganga Sahai Vs. the State
Court: Allahabad
Decided on: Oct-27-1971
Reported in: 1973CriLJ14
K.C. Puri, J.1. This revision petition has been Wed by Ganga Sahai who has been convicted of offence under Section 25, Arms Act and sentenced to undergo rigorous imprisonment for nine months by the judicial Magistrate Kheri. The appeal preferred by the petitioner was dismissed by the Sessions Judge Kheri. This revision petition came up before a learned single Judge who directed that the same may be placed before a Division Bench as he was doubtful about the correctness of the principle laid down in Diwan Singh v. State 1965 All LJ 11 : 1956 Cri LJ 2. Along with the petitioner one Santawan was also claimed to have been arrested and both the petitioners as well as his companion were said to have been in possession of unlicensed arms. Both the persons were charge-sheeted separately. Santawan was acquitted because there was no requisite sanction for his prosecution, but the petitioner for whose prosecution the requisite sanction was there, was convicted and sentenced after assessment of th...
Tag this Judgment!Ajit Kumar Singh and ors. Vs. the Regional Transport Authority, Kanpur ...
Court: Allahabad
Decided on: Oct-26-1971
Reported in: AIR1972All169
Pathak, J.1. By this petition under Article 226 of the Constitution the petitioners pray for a writ in the nature of certiorari against a resolution of the Regional Transport Authority, Kanpur granting permits to the respondents Nos. 2 to 11.2. The petitioners ply their stage carriages on the Orai-Rampura via Baghra-Jalaun route on permits granted by the Regional Transport Authority. Kanpur under the Motor Vehicles Act. The strength sanctioned in respect of that route was 12 stage carriages at the relevant time. Dr. Anand, the second respondent, had been granted a permit in respect of this route, but subsequently, he surrendered the permit. Upon this, a vacancy arose and by a notification dated July 1, 1967, published in the U. P. Gazette of that date the Regional Transport Authority invited applications for the grant of the permit. The notification specifically mentioned that there was only one vacancy on the route. Fiftyone applications were filed and by a notification dated February...
Tag this Judgment!Zilla Parishad Vs. Ami Chand
Court: Allahabad
Decided on: Oct-26-1971
Reported in: 1972CriLJ530
M.M. Shukla, J.1. This appeal has, been preferred by the Zila Parishad. Aligarh against the order of the learned Additional Sessions Judge, Aligarh dated 29-7-1968 acquitting the respondent of the charge under section 239 of the Kshettra Samitis and Zila Parishad Adhiniyam, 1961 (hereinafter to be referred as the Adhiniyam) for violating bye-laws Nos. 3 and 5. The trial court had convicted the respondent and sentenced him to pay a fine of Rs. 75/- or in default to undergo simple imprisonment for three weeks. On appeal the conviction and sentence were set aside.2. The prosecution case was that on the 20th September, 1967 the Licence-Inspector of Zila Parishad namely Sri Viri Singh found the accused respondent running a flour mill in village Javan, district Aligarh without a licence, which was essential under the Adhiniyam. He was consequently prosecuted. He pleaded not guilty and contended that the flour mill's electric power had been disconnected since 1967 and hence the mill ceased to...
Tag this Judgment!State of U.P. Vs. Mohammad Amin
Court: Allahabad
Decided on: Oct-26-1971
Reported in: 1972CriLJ556
K.N. Seth, J.1. This is an appeal by the State of U. P. against the order of the learned Session? Judge. Azamgarh, dated 15-7-1968, allowing the appeal of Mohammad Amin and setting aside his conviction and sentence under Section 14 of the Foreigners Act.2. The respondent, Mohammad Amin was sent up for trial on the allegations that he had voluntarily acquired the citizenship of Pakistan and intentionally disobeyed the order of the State Government to leave India within twenty-four hours and thereby committed an offence punishable under Section 14 of the Foreigners Act.3. It is apparent from the evidence on record that the question of citizenship of the respondent was determined by the Government of India under Section 9(2) of the Citizenship Act and Rule 30 of the Citizenship Rules by an order dated 20-9-1966. A copy of the aforesaid order was served on the respondent on 13-10-1966. On 21-11-1966 the prescribed Authority, exercising the delegated power of the Central Government, passed ...
Tag this Judgment!The Public Prosecutor Vs. Mahaveer Prasad and ors.
Court: Allahabad
Decided on: Oct-21-1971
Reported in: 1972CriLJ1546
Chinnappa Reddy, J.1. This is an appeal by the State against the Judgment of the learned Fourth City Magistrate, Hyderabad acquitting the four respondents of offence under the Drugs and Cosmetics Act. The prosecution case was that on 9-10-1968 P. W. 1 and P. W. 2, two Drugs Inspectors went to Adarsh Medical Hall for a routine inspection. The four respondents who were partners were proprietors of the medical shop. A-2 alone was present. In the course of the inspection they found that there was a large quantity of drugs in an attic bearing the labels 'Medical Stores GMH' and 'Medical Stores OGH.' 'GMH.' meant Gandhi Medical Hospital and 'OGH' meant Osmania General Hospital. There were also several drugs with the labels 'Physician's sample not for sale.' P. W, 1 then telephoned to the office of the Director of Medical Services for assistance. Panchas were also gathered. Appa Rao and Gopalakrishnamurty two senior Drugs Inspectors came to the shop. They brought with them P. W. 3, a sub-Insp...
Tag this Judgment!Smt. Lakshmi Devi Vs. Onkarilal
Court: Allahabad
Decided on: Oct-15-1971
Reported in: AIR1972All175
Satish Chandra, J.1. A learned Single Judge of this Court has referred this case to a larger Bench because he felt that there was a conflict of opinion between two single Judge decisions on the question whether the Commissioner while seized of a revision under Section 3 (3), Rent Control Act, had power to pass an interim order of stay. In Dr. B. N. Bhallav v. B. P. Gupta, 1957 All LJ 704 it was held that the Commissioner had power to pass orders of stay, while in Ram Deo v. Devi Prasad Kakkar, S. A. No. 4569 of 1963, D/- 7-10-1964 (All) a contrary view was taken. Another question upon which the learned single Judge felt doubtful was whether the order of a stay granted by the Commissioner took effect from the moment it was passed or became effective on service upon the parties. He, therefore, referred the aforesaid questions to a larger Bench.2. After this reference a Full Bench of this Court in Baleshwar Dayal v. State of U. P., Spl. Appeal No. 41 of 1969 (reported in AIR 1972 All 12 (...
Tag this Judgment!- ‹ Prev
- 2
- Next ›
- Last »