Allahabad Court October 1971 Judgments
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Commissioner of Income-tax Vs. Net Ram Ram Swarup
Court: Allahabad
Decided on: Oct-15-1971
Reported in: [1973]88ITR213(All)
C.S.P. Singh, J. 1. Two questions have been referred to us at the instance of the Commissioner of Income-tax. They are:' 1. Whether the order of the Appellate Tribunal was vitiated by its failure to consider all the material upon which the Appellate Assistant Commissioner rested his decision upholding the order of penalty imposed by the Income-tax Officer 2. Whether the mere failure of the assessee to prove the nature and source of the deposits was sufficient to discharge the burden of the department that the assessee was liable to penalty under Section 28(1)(c) of the Income-tax Act, 1922 ?' 2. The facts necessary for the disposal of these questions fall within a narrow compass. The assessment years involved are 1955-56 and 1956-57. The assessment for the year 1955-56 was completed on a total income of Rs. 14,047. During the proceedings for assessment for 1956-57 the Income-tax Officer found that the assessee had received certain cheques about which information was not available, and...
State of U.P. Vs. Ganga Ram and ors.
Court: Allahabad
Decided on: Oct-13-1971
Reported in: 1972CriLJ1221
H.N. Seth, J.1. This is an appeal against an order of the Sub-Divisional Magistrate Kasgan.i. dated 20th of July 1968, purporting to discharge the respondent while trying him for an offence under Section 13 of the U. P. Public Gambling Act.2. Proceedings for the prosecution of the respondents, for an offence under Section 13 of the U. P. Public Gambling Act, were initiated on the basis of a charge-sheet dated 17th of March, 1968. Allegation made against the respondents was that on 6th of January 1968 at about 11.30 a.m. they were found gambling at a place near the public road leading to Chandanpura. When the respondents appeared before the Court, they were questioned about the offence said to have been committed by them. They denied the prosecution allegations. According to the papers produced by the prosecution, the place where the gambling was said to be going on was a part of a field in which Mattar crop was standing.3. After statements of the respondents were recorded. but before t...
Parbati Devi Vs. State of U.P. and Ram Narain
Court: Allahabad
Decided on: Oct-11-1971
Reported in: 1972CriLJ1644
Gulati, J.1. This is an appeal against the order of acquittal of the respondent of a charge under Section 427, I. P.C. passed by Sri S. N. Misra Magistrate First Class, Mirzapur.2. The appellant Parbati Devi and the respondent Ram Narain were the complainant and the accused respectively in the lower Court. The appellant had filed a complaint against the respondent on September 25. 1968 relating to an occurrence which took place on November 10, 1967. It was alleged in the complaint that the respondent had demolished a latrine which was situated in a corner outside her house and was in the use of her family members since long. It was further alleged that as a result of the demolition of the latrine, she had suffered loss of about Rs. 200/-. She had also alleged some Marpit and exchange of hot words. Two witnesses were examined by her. The Magistrate framed a charge under Section 427, I. P.C. against the respondent. Subsequently 28th June, 1969 was fixed for further examination of the wit...
State of U.P. Vs. Moti Lal Gupta
Court: Allahabad
Decided on: Oct-08-1971
Reported in: 1972CriLJ809
M.N. Shukla, J.1. This appeal by the State of Uttar Pradesh raises a point of law namely, whether there was a proper complaint filed by the prosecution on the basis of which the Magistrate could take cognizance of the case against the accused who was prosecuted under Section 64 (a) and (c) of the U. P. Excise Act (hereinafter referred to as the Act). The appellate court was of of the view that there was no such complaint and in the absence thereof the prosecution of the accused was illegal and contrary to the provisions of Section 70 of the U. P. Excise Act. He was. therefore, acquitted by the learned III Temporary Sessions Judge. Fatehpur and the State has challenged the order of acquittal in the present appeal.2. According to the prosecution Sri. R. S. Gupta. Excise Inspector demanded the resister relating to the denatured spirit from the accused, who owned a shop at Khaga and was the licencee. on 30-9-1965 at 6 p.m. in the presence of the witnesses Ram Singh. Maharaj Din and Dilawar...
Madho Prasad Vs. Smt. Shakuntala Devi
Court: Allahabad
Decided on: Oct-05-1971
Reported in: AIR1972All119
Gupta, J. 1. This second appeal by the defendant has come before us in consequence of an order of reference passed by Asthana, J. After hearing learned counsel for the parties at some length we have come to the conclusion that this appeal must be allowed, the decree of the Court below set aside and the plaintiff's suit dismissed.2. There is no controversy that plaintiff-respondent Smt. Shakuntala Devi had been married to the defendant-appellant Madho Prasad and that some time after the said marriage, relations between them deteriorated. In1963 the plaintiff filed the suit which has given rise to this appeal. The case set forward by her was that her husband started treating her cruelly and about three years earlier she was turned out by the appellant, who developed illicit connection with other women. She claimed maintenance at Rs. 40/- per month. In defence it was pleaded, inter alia, that by mutual consent of the plaintiff and the defendant a divorce had taken place and the terms of d...
Kalicharan Gupta Vs. Smt. Prag Devi and ors.
Court: Allahabad
Decided on: Oct-05-1971
Reported in: AIR1972All117
Satish Chandra, J.1. This is an appeal under Section 6-A of the Court Fees Act.2. One Bhagwan Das executed his last will and testament on 22nd February 1965. He died on 14th April 1968. The will named the appellant Kali Charan as the executor. The executor applied for the grant of probate to him. In the application he mentioned that the property involved in the will is a Dharamshala belonging to a charitable trust established in 1912 and by the said will the testator laid down a scheme of management in respect of the said trust, and that no court fee is payable therefor. In the Schedule A attached to the application, the valuation of the trust property was Riven as Rs. 80,000 and in Schedule B the details of liability in the said trust property was mentioned as Rs. 11515.90. The application for probate was contested by the respondents. One of the grounds taken was that the appellant was liable to pay court fees for the application on the basis of the valuation of the property involved ...
Motor Sales Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Oct-05-1971
Reported in: [1973]87ITR595(All)
1. The Income-tax Appellate Tribunal has, referred the following question under Section 66(1) of the Indian Income-tax Act, 1922 ;' Whether, on the facts and in the circumstances of the case, the sum of Rs. 7,242 paid by the assessee to the Tata Locomotive Engineering Co. Ltd. was rightly held to be a capital expenditure in the hands of the assessee '2. The assessee is a registered firm. It carries on business as a dealer in motor vehicles. During the relevant period it was a dealer of Tata Engineering and Locomotive Co. Ltd. (Telco), under an agreement with that company, for the sale of Mercedes Benz trucks. The agreement required the assessee to maintain at its own expense an organisation for the sale of vehicles, providing for maintenance of show rooms, service centres, repair shops, etc., and an adequate staff of trained salesmen and a staff of trained technical service personnel. According to the statement of the case, the training was actually imparted by Telco which charged the ...
Shabbir Khan Vs. Mohd. Ismail Khan and ors.
Court: Allahabad
Decided on: Oct-05-1971
Reported in: 1972CriLJ666
S.D. Khare, J. for himself and on behalf of M.N. Shukla, J.1. The main question to be considered by a learned single Judge of this Court was whether the offences punishable under Sections 325 and 323. both read with Section 149 I. P. C., could have been allowed to be compounded by the learned Sessions Judge, who had heard the appeal against conviction.2. An offence punishable under Section 323 I. P. C. is compoundable, while an offence punishable under Section 325 I. P. C. is compoundable with the permission of the Court (vide section 345 Cr. P. C.). The question for consideration is whether offences punishable under Sections 325/149 and 323/149 I. P. C. would be compoundable in the like manner.3. According to the view taken by a Division Bench of this Court in the case of State of U. P. v. Chandrapal Singh 1968 Cri LJ 1342 (All). Section 149 I. P. C. creates vicarious liability but does not create a distinct offence, and, therefore, an offence punishable under Section 323/149 I. P. C....
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