Allahabad Court November 1971 Judgments
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Kanyal Das and ors. Vs. Har Prasad and ors.
Court: Allahabad
Decided on: Nov-24-1971
Reported in: AIR1972All249
Satish Chandra, J. 1. In this and the connected applications, the applicants prayed that the first appeal pending in the Court of the District Judge concerned may be withdrawn and disposed of by this Court under Section 24(1)(b). Civil P. C. At the hearing of these applications, a learned Single Judge felt that there was a conflict between two Division Bench decisions. He referred the applications to a Full Bench.2. The first appeals involved in these applications were instituted in the High Court and were pending disposal here. The U. P. Civil Laws Amendment Act. 1970, came into force on 8th April, 1970. Section 4 amended Section 21 of the Bengal. Agra and Assam Civil Courts Act, 1887. It provided:'4. Amendment of Section 21 of Act XII of 1887.-- In Section 21 of the Bengal, Agra and Assam Civil Courts Act, 1887. as amended in its application to Uttar Pradesh (hereinafter referred to as the Bengal, Agra and Assam Civil Courts Act), for Sub-section (1), the following sub-sections shall...
Moorti Shree Behari Ji Vs. Prem Das and ors.
Court: Allahabad
Decided on: Nov-24-1971
Reported in: AIR1972All287
ORDERK.B. Asthana, J. 1. I think the court below was in error in making an enquiry into the questions Whether Balramdas through whom the deity as plaintiff sought permission to sue in forma-pauperis was competent to represent the deity and whether the deity could maintain a suit against the Mahant. Such questions, in my opinion. cannot be enquired into under Order 33 of the C. P. Code. It was the duty of the learned Judge of the court below first to consider if the application of the deity for permission to sue in forma-pauperis could be rejected on any of the grounds mentioned in Rule 5 of Order 33. C. P. Code and if not then to make an enquiry whether the deity was possessed of sufficient means so as to pay the court-fees 2. The deity through Balramdas came before the court with the allegation, inter-alia. that Mahant Prem Das had been mismanaging the endowed properties and had illegally alienated them to strangers. Mahant Prem Das and the transferees were impleaded as defendants. 3....
Debi Prasad and ors. Vs. Smt. Maika and ors.
Court: Allahabad
Decided on: Nov-18-1971
Reported in: AIR1972All376
O.P. Trivedi, J.1. The facts giving rise to this appeal are briefly as follows: Respondent No. 1 Smt, Maika and her two sons Bhika and Bhairon, respondents Nos. 2 and 3, filed a suit for cancellation of a certain sale deed in respect of the disputed land which was executed by Debi Prasad, appellant-defendant No. 1, on 12-9-1963 in favour of appellants Nos. 2 and 3 on the ground that the disputed land was purchased under a sale-deed by the husband of Smt. Maika and that ever since the purchase she along with her two sons Bhika and Bhairon had been in possession of the property and had planted trees over it. In this way the respondents claimed title not only to the land but also to the trees standing thereon and denied the title or possession of Debi Prasad to and over this property at any stage. Debi Prasad appellant had contested the suit along with his vendees, Debi Prasad claimed title, inter alia, on the ground of long adverse possession, and one of the pleas raised by his vendees a...
Raj Bali Singh Vs. the Deputy Director of Consolidation and ors.
Court: Allahabad
Decided on: Nov-17-1971
Reported in: AIR1972All291
R.B. Misra, J. 1. This is a petition under Article 226 of the Constitution arising out of a consolidation matter. 2. The dispute between the parties relates to a large number of Khatas spread over in a number of villages, namely, Khata No. 10 of village Maharaura. Khatas Nos. 7 and 8 of village Deori. Khata No. 42 of village Nibi Gaharwar, Khata No. 6 of village Rampatti Kalan, Khata No. 7 of village Rampatti Khurd. Khata No. 3l of village Rani Chak. Khatas Nos. 5 and 18 of village Chhilpi and Khata No. 11 of village Ramchak. The plots in dispute are either the Sir, the Khudkasht or the fixed-rate tenancy plots, comprising a very substantial area in hundreds of acres. 3. The property in dispute at one time belonged to Ram Padarath and 'his brother Dhadh. Ram Padarath died leaving behind Smt. Batasi Kunwar as his widow and Smt. Patirai Kunwar as his daughter; while Dhadh died leaving behind his widow Smt. Parmeshwara. Padarath's daughter Smt. Patirai Kunwar was married to Sankatha Singh...
Smt. Savitri Agrawal Vs. K.K. Bose and ors.
Court: Allahabad
Decided on: Nov-17-1971
Reported in: AIR1972All305
G.C. Mathur, J.1. This is a special appeal against the judgment of Broome, J., allowing the writ petition filed by respondent No. 1. K. K. Bose and quashing an order granting a hotel bar licence for the sale of foreign liquor in Form F. L. 6 to the appellant, Srimati Savitri Agarwal.2. One J. K. Bose. uncle of respondent No. 1. was running the Great Indian Hotel in Lucknow and held a licence in Form F. L. 6 for the retail sale of foreign liquor since 1910. Respondent No. 1 had been assisting his uncle inthe running of the hotel as well as of the bar. In 1961. J. K. Bose died. By his will, he left the hotel and the bar business mainly to his nephew. Respondent No. 1 applied for continuance of the bar licence in his name. A temporary licence was first granted to him but was later revoked on the around that liquor licences were not heritable and that respondent No. 1 had no preferential claim. Applications were then invited for the settlement of the licence held by the late J. K. Bose and...
National Engineering Corporation Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Nov-17-1971
Reported in: [1973]90ITR29(All)
Pathak J.1. At the instance of the assessee the Income-tax Appellate Tribunal, Delhi Bench, 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 Tribunal was rjght in holding that the Income-tax Officer was justified in not allowing renewal of registration of the firm for the assessment year 1963-64?'2. The assessee-firm was constituted on December 15, 1960. It carried on the business of tyre retreading and it was registered for the assessment year 1962-63.3. The assessee sought the benefit of registration for the assessment year 1963-64. The Income-tax Officer found that in that assessment year the assessee had started the business of plying two buses which buses it did not own nor did it have any permits for plying them. In his opinion, that business was illegal. The Income-tax Officer held that as the firm was carrying on an unlawful business it was an illegal and invalid firm. Accordingly, he decl...
Co-operative Marketing Society Ltd. Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Nov-17-1971
Reported in: [1972]29STC619(All)
S.N. Dwivedi, J. 1. These are two references under Section 11 (3) of the U.P. Sales Tax Act at the instance of the assessee, the Co-operative Marketing Society Limited, Kalpi. At its instance, this court directed the Judge (Revisions) to refer to this court along with the statement of the case these two questions:(1) Whether on the facts found, the assessee could be deemed to be a dealer as defined by the U. P. Sales Tax Act in relation to the transactions of its agriculturist-members ?(2) Whether on the facts and circumstances of the case, the sale of agricultural produce grown by the agriculturist-members of the assessee is liable to be included in the assessee's turnover 2. The relevant assessment years are 1962-63 and 1963-64. In these years, the assessee carried on some business of its own. The assessee has paid tax on the turnover of its business. The dispute in the reference is in respect of the turnover of sale of agricultural produce belonging to the members of the assessee.3....
Vidyadhar Rai and anr. Vs. Khara Nand Rai and ors.
Court: Allahabad
Decided on: Nov-16-1971
Reported in: AIR1972All301
K.N. Srivastava, J. 1. These are two connected appeals, arising out of the following facts:-- Khara Nand Rai filed a suit against the appellants that the appellant had stopped 'his right of passage through the Gali by constructing a wall and had opened a door in his Sehan on which the defendants had no right of ingress and egress. Khara Nand Rai also prayed for a permanent injunction restraining the appellants from interfering in his possession over this sehan land. The other suit was filed by the appellants against Khara Nand Rai for the removal of certain constructions and injunction. The plaint allegations in one case were the defence allegations in the other. 2. As both the suits related to the same piece of land, therefore, they were consolidated and tried together. 3. The learned Munsif decreed in part the suit filed by Khara Nand Rai. He also decreed the appellants' suit in part. Each party, therefore, filed two appeals in the lower appellate court. All the four appeals were dec...
Commissioner of Income-tax Vs. Rampur Timber and Turnery Co. Ltd.
Court: Allahabad
Decided on: Nov-12-1971
Reported in: [1973]89ITR150(All)
Satish Chandra, J.1. The Tribunal has submitted this statement of the case for opinion of this court on the following question of law :' Whether, on the facts and in the circumstances of the case, the depreciation allowance determined for the assessment years 1951-52 to 1954-55 should be set off against the sum of Rs. 6.982 assessed under Section 41(2) '2. During the previous year relevant to the assessment year 1962-63, the assessee received a refund of Rs. 6,982 by way of electricity charges. This sum had been allowed as an expenditure in an assessment prior to 1955-56 while the assessee was carrying on business. The assessee claimed that this refund was liable to be adjusted against the unabsorbed depreciation for the years 1951-52 to 1954-55 amounting to Rs. 46,003. The Judicial Member of the Tribunal upheld this contention while the Accountant Member was of the contrary opinion. According to him the refund which was chargeable to tax under Section 41(1) could not be adjusted again...
Commissioner of Income-tax Vs. Satya NaraIn Poddar
Court: Allahabad
Decided on: Nov-11-1971
Reported in: [1973]89ITR136(All)
H. Swarup, J.1. The question referred to us under Section 66(1) of the Income-tax Act by the Income-tax Appellate Tribunal is :' Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the service of notice under Section 22(2) of the Indian Income-tax Act, 1922, was invalid in law '2. A notice under Section 22(2) was issued to the assessee, but on the tender being refused, the notice was affixed through the inspector in the presence of witnesses. When the assessee did not file a return, a notice under Section 23(4) was issued. The assessee appeared and took certain adjournments but ultimately did not turn up and an ex-parte assessment was made under Section 23(4) of the Indian Income-tax Act, 1922. The assessee filed an appeal and contended that as the notice under Section 22(2) was not issued in accordance with the provisions of Order 5 of the Code of Civil Procedure, the proceedings were void ab initio. The appeal was allowed and the departm...
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