Allahabad Court February 1971 Judgments
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Shiva Prasad and anr. Vs. State
Court: Allahabad
Decided on: Feb-24-1971
Reported in: 1971CriLJ1574
ORDER1. This application in revision is directed against an order passed by the learned Judicial Officer, Kotwali, Kanpur.2. The facts of the case are that one Jagannath Prasad filed a civil suit against accused No. 1 in the Court of the learned 1st Civil Judge, Kanpur, for recovery of some money. That suit was transferred later to the Court of the learned 1st Addl. Civil Judge, Kanpur. The suit was contested by accused No. 1, who claimed adjustment of Rs. 2,000/- alleged to have been paid on 20th February, 1959 to Jagannath Prasad. In that connection and, in proof of his case accused No. 1 filed a letter, which was Ex. A. 23 and which was alleged to have been written by Jagannath Prasad. Jagannath Prasad, however, denied having written any such letter or having sent it to accused No. 1. The parties were allowed to lead evidence and, after considering the evidence, the learned 1st Addl. Civil Judge, Kanpur, found Ex. A. 23 to be a forged document, which was used by accused No. 1 for th...
Mohammad Abu Zafar Mohammad Ibrahim Vs. Israr Ahmad and ors.
Court: Allahabad
Decided on: Feb-22-1971
Reported in: AIR1971All366
S.N. Singh, J. 1. This case has come before me for opinion on a difference between brethren S. N. Dwivedi and Hari Swarup on a question of law. The question referred for opinion is:-- 'Whether a person who is a bhumi-dhar of land under the U. P. Zamindari Abolition and Land Reforms Act can make a valid waqf of his bhumidhari rights in the land?'This question has arisen in a second appeal which arises out of a suit filed by the plaintiff respondent for the cancellation of a waqf deed dated February 20. 1955, executed by his father, Mohd. Asad-ullah. 2. The waqf deed relates to a 1/4th share in the Bhumidhari land which constituted an intermediary's grove before the abolition of the zamindari. The admitted facts of the case are that the mother of the plaintiff respondent was the proprietor of the aforesaid land. She died before the date of vesting and her 1/4thshare in the proprietary right was inherited by her husband. Mohd. Asadullah and the plaintiff respondent inherited 3/4th share o...
Asharfi Lal Vs. Board of Revenue, U.P. at Allahabad and ors.
Court: Allahabad
Decided on: Feb-22-1971
Reported in: AIR1971All465
R.B. Misra, J. 1. These two special appeals are directed against a common judgment of a learned Single Judge of this Court, dated 23rd May, 1969 dismissing the appellants' writ petition No. 1575 of 1968 and allowing in part his writ petition No. 3602 of 1968.2. The dispute in the present case relates to certain plots situated within the municipal limits of Roorkee and owned by Ram Ratan Lal (respondent No. 4), Bishan Lal and Jog Prasad were the tenants of these plots in the year 1945. It appears that they, on 28th August, 1945, executed a sub-lease in respect of the plots in question in favour of Asharfi Lal appellant for a fixed period of five years. Later on they (Bishan Lal and Jog Prasad) the tenants-in-chief surrendered their tenancy rights in favour of respondent No. 4, the landlord, on the 24th of March, 1958. Thereupon, on 28th March, 1958, respondent No. 4 instituted a suit under Section 180 of the U. P. Tenancy Act against the appellant, treating him to be a trespasser as a r...
Commissioner of Income-tax Vs. Shadiram Balmukand
Court: Allahabad
Decided on: Feb-22-1971
Reported in: [1972]84ITR183(All)
Pathak, J.1. The Income-tax Appellate Tribunal has referred the following question for the opinion of this court:' Whether, on the facts and in the circumstances of the case, the levy of penalty of Rs. 10,000 under Section 28(1)(c) had been validly cancelled ?'2. In assessment proceeding for the year 1954-55 the Income-tax Officer discovered cash credits amounting to Rs. 1,13,450 in the account books of the assessee. The assessee was able to explain the nature and source of a total sum of Rs. 51,500, but for the balance his explanation was not accepted by the Income-tax Officer. Subsequently, the assessee surrendered the balance of Rs. 61,915 for taxation in a revised return filed by it. When the Income-tax Officer took up the assessment proceedings again he found still further cash credits over and above those which he had already discovered. The total of the further cash credits now detected by him amounted to Rs. 9,250. The assessee attempted to explain the nature and source of thes...
U.P. Co-operative Federation Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Feb-22-1971
Reported in: [1972]84ITR317(All)
H.N Seth, J.1. This is a reference under Section 66(1) of the Indian Income-tax Act, 1922, made at the instance of the assessee. Messrs. U. P. Co-operative Federation, Lucknow. The Tribunal 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 right in holding that the income derived by the assessee-federation from the supply of coal to the nominees of the Development Commissioner was not exempt under Section 14(3)(i)(d) of the Act '2. The assessee is a federation of co-operative societies in the State of U. P. The assessment year is 1960-61 and the corresponding previous year is the year ending June 30, 1959, The assessee deals in various items like cloth, sugar, fertilizers, ghee, herbs, etc. One of the items dealt in by the assessee is coal. During the year the assessee earned an income of Rs. 5,63,590 in various transactions of coal, and the said income was subjected to tax by the Inco...
Western India Match Co. Ltd. Vs. Rameshwar Prasad
Court: Allahabad
Decided on: Feb-22-1971
Reported in: (1971)IILLJ386All
Hari Swarup, J.1. This is defendant's appeal arising out of a suit for declaration that the order passed by the defendant on 3-10-1958 dismissing the plaintiff from service was void, illegal and inoperative.2. The facts leading to the suit in brief are as follows:--The plaintiff was employed as a retail salesman with the defendant, the Western India Match Company Ltd. On 7th of August, 1947, the plaintiff was taken in employment on certain terms. He was confirmed in service on 1st January, 1948. Certain standing orders were framed in respect of the employment of the workmen by the company under the Industrial Employment (Standing Orders) Act and were duly certified. On 3rd of October, 1958, the defendant company served on the plaintiff a notice, exhibit 17, terminating the services of the plaintiff. The said notice reads as follows:We are in receipt of your letter No. 107 of the 1st instant making baseless allegations against the management.Since you have failed to carry out our instru...
Smt. Chauhana Vs. Gaya Prasad and ors.
Court: Allahabad
Decided on: Feb-19-1971
Reported in: AIR1971All439
Jagmohan Lal, J.1. Second Appeal No. 234 of 1963 and Second Appeal No. 275 of 1963 both arise out of the same judgment and decree passed by the Munsif Barabanki in Suit No. 57 of 1961 which decree was also confirmed by the Civil Judge, Barabanki. The brief facts of the case were that one Badri was a Sirdar of certain plots under the provisions of the U. P. Zamindari Abolition and Land Reforms Act (hereinafter referred to as the Act). Gur Prasad defendant, who died during the pendency of these appeals and is now represented by his brother Gaya Prasad, filed a suit in the Revenue Court under Section 209 of the Act against Badri alleging that this holding was his own Sirdari holding on which Badri had entered in wrongful possossion. He prayed for possession over this holding after the ejectment of Badri. In the suit a compromise dated 31-1-1959 was filed by Badri and Gur Prasad in which it was admitted that the holding belonged to Gur Prasad in which Badri had no interest and it was furth...
Commissioner of Income-tax Vs. Bagla Brothers
Court: Allahabad
Decided on: Feb-19-1971
Reported in: [1972]84ITR20(All)
V.G. Oak, C.J. 1. The question for consideration in this income-tax reference is whether certain shares purchased by an assessee were its stock-in-trade or by way of investment. M/s. Bagla Brothers are the assessee. The assessment years are 1951-52 and 1952-53.2. The assessee is a partnership firm dealing in shares, and consists of two partners, Rameshwar Prasad Bagla and Satyanarain Bagla. These two persons and Satyanarain's father, Hari Shanker Bagla, constitute another partnership firm, ' M/s. Gangadhar Baijnath '. The assessee held 108 shares of Maheshwari Devi Jute Mills Co. Ltd. (hereafter referred to as 'jute mills'), at the commencement of the accounting period corresponding to the assessment year 1951-52. During the course of the accounting period the assessee purchased a number of shares of the jute mills at different rates. The shares were valued at Rs. 100 per share at the close of the accounting period. The assessee claimed a loss of Rs. 4,38,291, representing the differen...
Commissioner, Sales Tax Vs. B.M. Wood Works : No. 1
Court: Allahabad
Decided on: Feb-19-1971
Reported in: [1973]32STC66(All)
Gur Sharan Lal, J.1. This is a reference Under Section 11(3) of the U.P. Sales Tax Act made by the Additional Revising Authority, Sales Tax, Allahabad, on the application of the Sales Tax Commissioner, U.P. The opposite party, M/s B.M. Wood Works of Allahabad was assessed by the Sales Tax Officer to sales tax for the assessment year 1964-65 on a turnover of Rs. 1,11,600.65 fetched by the sale of chir (pine) packing boxes. The rate applied was 3 per cent. treating the packing boxes as products of timber. In the appeal filed by the said opposite party its contention was that the packing boxes could not be regarded as products of timber and should have been assessed at the rate of 2 per cent. only applicable to unclassified items. The contention was not accepted and the appeal was dismissed. On a revision being filed by the said opposite party, the revising authority aforesaid held that the packing boxes could not be regarded as products of timber and he, therefore, allowed the revision a...
Union of India (Uoi) Vs. Ghaziabad Railway Station
Court: Allahabad
Decided on: Feb-18-1971
Reported in: AIR1972All34
Satish Chandra, J.1. This appeal is directed against an order setting aside the award.2. M/s. Ghaziabad Railway Station Co-operative Labour Contract Society, obtained a contract for loco coal handling at the Ghaziabad station from the Northern Railway. Disputes arose between the parties. The General Manager Northern Railway, in accordance with the Arbitration clause in the agreement, appointed Sri R. C. Tandon, an officer of the Railway, as an Arbitrator, by an order dated 7-8-1964. The Arbitrator gave an award in favour of the Railways, on 5-4-65. The Railway authorities moved an application under Section 14 of the Arbitration Act, praying that the award may be made the rule of the Court, and a decree be passed for Rs. 58,038.60 against the aforesaid Society. The Society filed objections under Section 33 of the Arbitration Act. The learned Civil Judge upheld the objections and set aside the award. He found that the Arbitrator did not serve either a copy or any notice of the claim made...
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