Allahabad Court February 1971 Judgments
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Commissioner, Sales Tax Vs. Baijnath Jagan Nath
Court: Allahabad
Decided on: Feb-08-1971
Reported in: [1971]28STC496(All)
R.L. Gulati, J.1. This is a reference under Section 11(3) of the U. P. Sales Tax Act, at the instance of the Commissioner, Sales Tax, Uttar Pradesh, Lucknow. The Additional Judge (Revisions) Sales Tax, Agra, who has made this reference, has submitted the following two questions of law for the opinion of this Court: (1) Whether under the circumstances of the case the purchases of dal worth Rs. 95,425.65 made by the assessee from the alleged dal mills can be treated as first purchases in the hands of the assessee and thus assessment on this turnover on the assessee is valid ?(2) Whether under the circumstances of the case the dal is a commercially different commodity from the whole grain 2. The assessee is a dealer in various commodities, including dal. During the assessment year 1964-65, the assessee purchased dal from dal mills worth Rs. 95,425.65. The Sales Tax Officer levied purchase tax on these purchases under Section 3-D(1) of the U. P. Sales Tax Act. Before the Sales Tax Officer ...
Durga Prasad Vs. State
Court: Allahabad
Decided on: Feb-08-1971
Reported in: 1971CriLJ1582
ORDERH.C.P. Tripathi, J.1. This application in revision raises an interesting question of law.2. Applicant is employed as a Turner in the Railway Workshop at Gorakhpur. According to the prosecution, on 2-4-1968, at about 11-30 A.M., there was recess and applicant while going out of the Work: shop for his lunch was found at the gate carrying a Jhola. He was checked and searched by the Rakshak on duty and one steel rod about was long weighing 900 grams and two pieces or moulded brass shells weighing about 1300 grams and 1 kilo respectively were recovered from his possession. A recovery memo was prepared at the spot and the applicant along with recovered articles was taken to Railway Protection Force Post, Gorakhpur where a case was registered against him.3. Sri Gajai Singh, Sub-Inspector, Railway Protection Force investigated the case and on the basis of his investigation, applicant was tried for an offence Under Section 3(a) of the Railway Property (Unlawful Possession) Act, 1966.4. At ...
Mahabir Prasad Sharma and ors. Vs. the State Transport and anr.
Court: Allahabad
Decided on: Feb-05-1971
Reported in: AIR1971All317
Oak, C.J.1. This reference arises out of proceedings for the grant of permits under the Motor Vehicles Act, 1939. Banarsi Das Sharma and three others have filed in this Court a writ petition challenging certain orders of the State Transport Appellate Tribunal. U. P. and the Regional Transport Authority, Meerut. This is writ petition No. 574 of 1969. During the pendency of the writ petition, Banarsi Das Sharma, respondent No. 1 applied to the Court for the grant of temporary permits. A temporary permit was granted on 27-11-1969. Another temporary permit was granted by the Court on 17-3-1970. On 30-7-1970 a single Judge of this Court passed an order directing the Regional Transport Authority, Meerut to grant another temporary permit to Banarsi Das Sharma, petitioner, effective from 3-8-1970 for a period of four months.2. Against this order of the learnedSingle Judge, dated 30-7-1970, a specialappeal, has been filed by two persons, Mahabir Prasad Sharma and Ajayab Singh. Thisis Special Ap...
S.M. Murad Ali Qureshi Vs. Cantonment Board, Varanasi and ors.
Court: Allahabad
Decided on: Feb-05-1971
Reported in: AIR1971All411
ORDERR.L. Gulati, J.1. The petitioner, S. M. Murad Ali Qureshi, is the owner of three houses in Sadar Bazar, Varanasi, within the territorial limits of the Cantonment Board, Varanasi. Houses Nos. 113 and 114 which appear to be adjacent to each other are on the east side of the Cantonment Road in Sadar Bazar while the third house No. 147 is situated on the west side just opposite the two houses in the east. He made an application to the Cantonment Board for permission to connect House No. 147 with House No. 113 over the road by construction of a balcony stretching from one house to the other. The request of the petitioner was re-commended by the Civil Area Committee of the Cantonment Board. The resolution of the Civil Area Committee was confirmed by the Cantonment Board.The petitioner was informed by a letter dated August 6, 1963, sent by the Executive Officer, Cantonment Board, that the construction proposed by him had been sanctioned on payment of Rs. 103.75, In due course the payment...
Bhagwat and ors. Vs. State
Court: Allahabad
Decided on: Feb-05-1971
Reported in: 1971CriLJ1222
O.P. Trivedi, J.1. Appellants Bhagwat, Bhagwan Das, Kanhaiya Lai, Sukhpal, Bhabhuti, Daya Ram, Mewa Lal Mata Prasad, Hira Lai and Havaldar have been convicted by the Assistant Sessions Judge, Gonda for offences punishable Under Sections 147, 452/149 and 366/149, Indian Penal Code. Each of them has been sentenced to rigorous imprisonment for five years Under Sections 366/ 149, IPC to two years' rigorous imprisonment Under Section 452/149, Indian Penal Code and to rigorous imprisonment for one year Under Section 147, Indian Penal Code. The sentences have been directed to run concurrently.2. According to the prosecution case Shambhu Dutt deceased had a daughter by name Smt. Rajpati. This lady was married to appellant Bhagwan Das son of Ram Sunder about 22 years ago. She lived at the house of her husband for 10 or 12 days after which she was ill-treated and turned out from his house by Bhagwan Das. Srimati Rajpati thereafter began to live at the house of her father Shambhu Dutt who married...
Om Gir and ors. Vs. the State of U.P. and ors.
Court: Allahabad
Decided on: Feb-04-1971
Reported in: AIR1971All413
ORDERSatish Chandra, J.1. This writ petition arises out of the proceedings for acquisition of petitioners' land. The State Government issued a notification under Section 4 Land Acquisition Act on 5th October 1963, stating that the land belonging to the petitioners, along with certain other land in the locality was needed for the Extension Stage III of Harduaganj Steam Station for the Superintending Engineer, Hydel State Electricity Board. In due course the Land Acquisition Officer made an award on 12th August, 1964. The same day some of the petitioners accepted the amounts awarded to them as compensation. The petitioners allege that they accepted the compensation under protest while the respondents' case is that no protest was made at that time. On the same day some of the petitioners made an application before the Land Acquisition Officer, expressing their dissatisfaction at the compensation awarded and stating that they accept the compensation subject to the determination of their ri...
Badri Prasad Jagan Prasad Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Feb-04-1971
Reported in: [1973]87ITR678(All)
Pathak, J.1. Three questions have been referred by the Income-tax Appellate Tribunal under Section 66(1), Indian Income-tax Act, 1922. They are:' 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee was not entitled to the relief under Section 25(4) in the year 1949-50 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the succession took place on October 12, 1948, and, consequently, the benefit of Section 25(4) could be availed of only in the year 1950-51 3. Whether, on the facts and circumstances of the case, the Tribunal was right in holding that the sum of Rs. 4,810 was rightly. taxed and asprofit under Section 10(2)(vii), second proviso, of the Indian Income-tax Act, 1922?' 2. The assessee is a Hindu undivided family carrying on business under the name and style M/s. Badri Prasad Jagan Prasad, Agra. It has a branch styled as M/s. Jagan Prasad Shiv Prasad of Achne...
Ratan Lal Vs. Srimati Chauhana and anr.
Court: Allahabad
Decided on: Feb-04-1971
Reported in: 1972CriLJ813
O.P. Trivedi, J.1. This revision has been filed at the instance of Ratan Lal and arises from the order dated 5-8-1968 passed by the Civil and Sessions Judge, Lucknow. challenging the order of the Sub-Divisional Magistrate, Lucknow. dt. 1-5-1968 under Section 145 (6). Cr. P. Code.2. The facts leading to this revision briefly stated are these. On 5-11-1966 an application was filed by the revisionist Ratan Lal under Section 145. Code of Criminal Procedure before the Sub-Divisional Magistrate. Lucknow alleging dispute between himself and Smt. Chauhana, wife of Shanker in respect of two plots of land upon which the Magistrate called for a report from the police. The police reported that there was a dispute between - Ram Ratan and Smt. Chauhana opposite party No. 1 and thereupon the Magistrate passed the preliminary order on 16-1-1967 attaching the disputed land and requiring the parties to file their written statements by 10-2-1967. The Magistrate had directed that the preliminary order sha...
Bimla Rani Kohli Vs. Bandu Motor Finance Private Ltd. Overruled
Court: Allahabad
Decided on: Feb-03-1971
Reported in: AIR1972All242
Hari Swarup, J. 1. This matter has come before us as a question referred by a learned Single Judge hearing the civil revision under Section 115. Civil Procedure Code. The question referred is:--'Is a revision against the judgment and decree of the District Judge passed under Section 25 of the Provincial Small Cause Courts Act maintainable under Section 115 of the Code of Civil Procedure?'2. The suit giving rise to this revision had been instituted in the court of Judge Small Causes and was decreed by him. A revision was preferred against the decree of the Judge Small Causes and the Additional District Judge partially allowed the revision and modified the decree passed by the trial court.3. Learned counsel for the opposite party, in support of his preliminary objection, contended, firstly, that the jurisdiction of this Court to entertain the revision is barred by Section 7. Civil P. C.; secondly that it is barred by Section 27 of the Provincial Small Cause Courts Act (hereinafter referr...
Deo NaraIn Singh and anr. Vs. Aditya Prasad and ors.
Court: Allahabad
Decided on: Feb-03-1971
Reported in: AIR1971All415
K.N. Srivastava, J.1. These are two appeals which have been disposed of by the lower appellate court by one and the same judgment as the same questions of law and fact arise for determination in both of them. For the same reason, both the appeals arebeing disposed of by me by one and the same judgment.2. The facts giving rise to these appeals are as follows:--3. Admittedly, the husband of Smt. Jhuria was the tenant of the disputed plots. She inherited the tenancy of her husband. She is alleged to have admitted Someshwar as a cotenant by making an application under Section 3 of the U. P. Agricultural Tenants (Acquisition of Privileges) Act. In this application, she alleged that Someshwar who was her nephew was cotenant with her from before 23-6-1950 and as his name was not entered over the plots, his name be entered and the deposit under Section 3-B of the U. P. Agricultural Tenants (Acquisition of Privileges) Act be accepted. The application was allowed and the name of Someshwar was en...
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