Allahabad Court February 1971 Judgments
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Commissioner of Income-tax, U. P. Vs. Burhwal Sugar Mills Co. Ltd.
Court: Allahabad
Decided on: Feb-12-1971
Reported in: [1971]82ITR784(All)
PATHAK J. - The Income-tax Appellate Tribunal has referred the following question :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in treating the sum of Rs. 49,516 as a loss allowable as a deduction in the assessment year 1959-60 ?'The reference related to the assessment year 1959-60, the relevant previous year being the accounting year ending September 30, 1958. The method of accounting is mercantile.The Government of India in the Ministry of Food and Agriculture framed a scheme for the promotion of the export of sugar. In pursuance of that scheme the Sugar Export Promotion Ordinance, 1958, was promulgated. On June 27, 1958, a notification was issued by the government fixing 50 thousand tons of sugar as the quantity for export out of India during the period ending October 31, 1958. On June 27, 1958, the Government issued an order under clause 5 of the Ordinance informing the assessee that 179.48 tons of sugar had been allotted ...
islam Shah Vs. Wali Mohammad Khan
Court: Allahabad
Decided on: Feb-11-1971
Reported in: AIR1971All473
D.D. Seth, J. 1. This is a plaintiff's appeal, arising out of a suit, for arrears of rent, amounting to Rs. 252/-, alleged to have been due from the defendant, from 1st October, 1949 till 30th September, 1952. The arrears of rent, claimed by the plaintiff, were in respect of the shop in dispute.2. The plaintiff's case was that he was the owner of the shop in dispute and that the defendant was his tenant and was paying Rs. 7/- per month as rent. The defendant's tenancy was from month to month beginning from the 1st of each month and that the rent in respect of the shop in dispute was due from 1st October, 1949 till 30th September, 1952 and that the defendant failed to pay the rent for that period in spite of several demands and hence the suit.3. The plaintiff filed the suit on 3rd October, 1952 in the Court of Judge Small Causes. On 9th April, 1954, the learned Judge held that the suit was not cognizable by him and ordered the plaint to be returned to the plaintiff for presentation to t...
Agrawal Engineering Stores and ors. Vs. the State of Uttar Pradesh and ...
Court: Allahabad
Decided on: Feb-11-1971
Reported in: [1971]28STC507(All)
S.N. Dwivedi, J. 1. This Full Bench has been constituted to answer these two questions: (1) Whether Section 13(3) of the U.P. Sales Tax Act contravenes Articles 14 and 19 of the Constitution ?(2) Whether, even if Section 13(3) is ultra vires, any material obtained as a result of the search and seizure effected by the sales tax authorities can be utilised while making an assessment against the petitioner 2. Section 13(3) of the Sales Tax Act (hereinbelow called the Act) reads:If any officer authorised under Sub-section (2) has reasonable grounds for believing that any dealer is trying to evade liability for tax or other dues under this Act, and that anything necessary for the purpose of an investigation into his liability may be found in any account, register or document, he may seize such account, register or document as may be necessary. The officer seizing the account, register or document shall forthwith grant a receipt for the same, and shall be bound to return them to the dealer o...
Commissioner of Sales Tax Vs. Ashok Elastic Works
Court: Allahabad
Decided on: Feb-11-1971
Reported in: [1971]28STC743(All)
R.L. Gulati, J. 1. At the instance of the Commissioner of Sales Tax, U.P. Lucknow, the Additional Revising, Authority, Sales Tax, Varanasi, has submitted this statement of the case under Section 11(3) of the U.P. Sales Tax Act. The statement of the case is a consolidated one relating to two assessment years, viz., 1962-63 and 1963-64 and a common question of law has been referred. The question is in Hindi. When translated in English it reads as under :Are dori and fita included in the definition of the word 'laces' as held by the Additional Judge (Revisions), Varanasi? Are dori and fita covered by the Notification No. S.T. 4064/X-960(4)-58 dated 25th November, 1958, and exempt from tax 2. The assessee carried on the business of manufacture and sale of elastic dori and fita. The assessee claimed exemption from tax in respect of the turnover of these two articles relying upon the Notification No. S.T. 4064/X-960(4)-58 dated 25th November, 1958, which is a notification under Section 4 of ...
State of Uttar Pradesh Vs. Additional Civil Judge, Jhansi and ors.
Court: Allahabad
Decided on: Feb-09-1971
Reported in: AIR1971All410
ORDERW. Broome, J. 1. This writ petition, filed by the State of U. P., challenges an order passed by the Additional Civil Judge of Jhansi on 27-2-1955 as Appellate Authority in proceedings under the Imposition of Ceiling on Land Holdings Act, holding that the land held by Raja Keshevendra Singh, erstwhile Ruler of the former princely State or Dhurwai, was exempt from the provisions of the Act. 2. Exemption has been granted under Section 6 (xiv) of the Imposition of Ceiling on Land Holdings Act, which runs as follows:-- 6. Notwithstanding anything contained in this Act, land falling in any of the categories mentioned below shall not be taken into consideration for the purposes of determining the ceiling area applicable to, and the surplus land of, a tenure holder- (xiv) Land held by the Ruler of an erstwhile merged State which because of the conditions of the merger agreement between him and the Government of India or the collateral letters appended thereto cannot be acquired by the Sta...
Loha Committee and ors. Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Feb-09-1971
Reported in: AIR1971All408
ORDERG.C. Mathur, J.1. The Petitioner No. 1 is a registered Society of dealers in iron and steel products of which the petitioners Nos. 2 to 43 are members. In the original writ petition their complaint was that the quota of iron and steel of the scarce variety allotted to the State of U. P. was passed on in its entirety to the Small Industries Corporation Limited, Kanpur, and nothing out of this quota was given to the dealers in iron and steel. They, therefore, prayed that a writ of mandamus be issued to the State Government not to give the entire quota to the Small Industries Corporation Limited, but to distribute the same amongst all thedealers. By an amendment application, which was allowed, the petitioners have prayed for the quashing of a resolution of the Ministry of Steel and Heavy Engineering published in the Gazette of India Extraordinary dated May 22, 1970, which, inter alia, lays down the procedure for indenting iron and steel by the dealers from the manufacturers. 2. The I...
Chhotey Lal Misra Vs. the District Magistrate and Collector and ors.
Court: Allahabad
Decided on: Feb-09-1971
Reported in: AIR1971All476
ORDERSatish Chandra, J. 1. The petitioner is a Director of Zila Sahkari Bank Ltd., Kanpur, registered under the U. P. Co-operative Societies Act, 1965. At the meeting of the committee of management of this Society held on 24th June, 1969, the petitioner was appointed as the officiating Secretary under Rule 127 of the U. P. Co-operative Societies Rules, 1968. On or about 23rd August, 1969, the District Magistrate, Kanpur acting as the ex-officio Chairman of the Society convened a meeting of the committee of management to be held at 3.00 P. M. on 24th August, 1969 at his own official residence. The meeting was held on this date and was attended by five directors. The petitioner's case is that he along with seven other directors did not attend this meeting. At this meeting several resolutions were passed. By one resolution one Sri K. B. Khare was appointed as the Secretary of the Society. By another resolution it was resolved that Sri Gulab Chand Jain and Sri Iqbal Bahadur Srivastava were...
Firm Laxmi Dutt Roop Chand Vs. Union of India (Uoi) and anr.
Court: Allahabad
Decided on: Feb-09-1971
Reported in: AIR1971All479
K.N. Srivastava, J. 1. This is an appeal against the judgment and decree passed by the II Additional District Judge, Allahabad, dismissing the appeal filed by the plaintiff-appellant against the judgment and decree passed by the Additional Civil Judge, Mirzapur, decreeing the suit for the recovery of certain amount against Jhanak Lal, defendant No. 2 and dismissing the plaintiff's claim against the Union of India, defendant No. 1. 2. The facts giving rise to this appeal are as follows: 35 bags of brass scraps were booked from Sindi Railway Station to Mirzapur. Jhanak Lal was the consignor and the consignee of the goods. The plaintiff firm contended that it was the purchaser for value of the consignment and as such was entitled to 35 bags of brass scraps booked by Jhanak Lal at Sindi on 11-1-1956. According to the plaintiff, the goods should have reached Mirzapur within four or five days and as the goods had been diverted and converted by the negligence of the Railway Administration, th...
Pahunchi Lal Vs. Man Singh
Court: Allahabad
Decided on: Feb-08-1971
Reported in: AIR1971All444
K.B. Asthana, J.1. This is a defendant's appeal from the appellate judgment and decree of the learned Additional Civil Judge, Mainpuri, by which the plaintiff's suit for specific performance of a contract of sale of a parcel of land comprising of four plots 1.65 acres in area, in chak No. 601 stands decreed.2. The plaintiff Man Singh on 4-5-1963 entered into an agreement with the defendant Pahunchi Lal to sell a parcel of land comprising of four plots, 1.65 acres in area, on payment of a consideration of Rs. 3200/-. Pahunchi Lal paid Rs. 2150/- as earnest money. The balance of Rs. 1050/- was payable at the time of registration. It was stipulated that the sale-deed would be executed and registered within one year from the close of consolidation operations in the village. It was further stipulated that out of the plots to be sold consisting of Bhumidhari and Sirdari, Pahunchi Lal would convert the Sirdari plots into Bhumidhari plots by depositing ten times of their rent. It was also stip...
Commissioner of Sales Tax Vs. Bishram Tiwari
Court: Allahabad
Decided on: Feb-08-1971
Reported in: [1971]28STC485(All)
R.L. Gulati, J.1. At the instance of the Commissioner of Sales Tax, U.P., Lucknow, the Additional Revising Authority, Sales Tax, Varanasi, has submitted the statement of the case under Section 11(3) of the U. P. Sales Tax Act for the opinion of this Court on the following question of law:Whether in view of the above facts and in the circumstances 'sprayers' will be treated as agricultural implements in view of the Notification No. ST-911/X dated 31st March, 1956, or they are machinery as provided under Notification No. ST-1367/X-1045(19) 60 dated 5th April, 1961 2. The assessee carries on business in brass syringes and agricultural sprayers. In respect of the assessment year 1963-64 the assessee claimed exemption from tax on his turnover of sprayers on the basis of Notification No. ST-911/X dated 31st March, 1956. The Sales Tax Officer did not accept the assessee's claim. On appeal the appellate authority held that sprayers were agricultural implements but since they were not included ...
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