Allahabad Court March 1971 Judgments
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B.M. Lamba Vs. the State of Uttar Pradesh and ors.
Court: Allahabad
Decided on: Mar-15-1971
Reported in: 1971CriLJ1357
ORDERO.P. Trivedi, J.1. On 6-12-1962, J. N, Shukla, Manager of the Premier Credit and Instalment Corporation (P) Limited carrying on business at Lucknow, lodged a report against the revisionist B. M. Lamba before the Superintendent of Police, Lucknow alleging that he alone with his brothers Harish Chandra Lamba, Kailash Chandra Lamba, Ratan Lai, Kun-dan Lai, Narain Das and Krishna Kumar had committed offences punishable Under Sections 420, 467, 468, 471 and 120-B of the Indian Penal Code; upon which a charge sheet was filed against B. M. Lamba and others by the police in the court of the Special Magistrate, Lucknow on 13-5-1965. In the months of April or May, 1963, B. M. Lamba was enlarged on bail. Thereafter on 2-3-1965 one Om Prakash filed a complaint in the court of the Additional District Magistrate III (Judicial), Delhi against Prithvi Nath, Kundan Lai, Prem Tandon, Smt. Swaran Lata Tandon, J. N. Shukla, S. P. Langer, Grish Chandra Gupta, M. M. Agarwal and A. K. Ganjoor. It was al...
Ramchand and Sons Sugar Mills (P.) Ltd. Vs. Commissioner of Income-tax ...
Court: Allahabad
Decided on: Mar-15-1971
Reported in: [1972]86ITR645(All)
PATHAK J. - The Income-tax Appellate Tribunal has referred the following question :'Whether, on the materials produced by the assessee, the Tribunal was bound to hold that the business at Lahore and Barabanki did constitute the same business so as to justify the allowance of Rs. 40,000 as interest ?'The reference relates to the assessment years 1949-50 and 1951-52. The assessee is a registered firm. It operates a sugar mill at Barabanki in U.P. and had a flour mill at Lahore in Punjab. The flour mill at Lahore was closed down at the time of the partition of the country, and the assests and liabilities were transferred to Barabanki. The liabilities so transferred amounted to Rs. 7,51,397. For the assessment year 1949-50 the assessee claimed a deduction on account of interest paid in respect of these liabilities. The claim was disallowed by the Income-tax Officer on the ground that the liabilities related to the defunct business in Pakistan. He estimated the interest at Rs. 40,000 and ad...
Mathura Prasad Sharma Vs. Parmeshthi Das
Court: Allahabad
Decided on: Mar-10-1971
Reported in: AIR1971All433
Asthiana, J.1. A decree for arrears of rent amounting to about Rs. 5,000/- and odd including mesne profits and interest was sought to be executed against the judgment-debtor-appellant by his arrest and detention in Civil prison, under Section 51(b), C. P. Code. The decree-holder had obtained a decree on 10-11-1968 for eviction of the defendant-judgment-debtor from a house and for recovery of arrears and mesne profits. On 27-11-1968, only ten days after, the decres holder put the decree in execution and applied for the arrest of the judgment-debtor in so far as the recovery of the arrears and mesne profits were concerned on the allegation that the judgment-debtor had means to pay the amount of the decree but refused 01 neglected to pay the same. Since the judgment-debtor had already vacated the house, the decree was partly satisfied. On a notice having been sent to judgment-debtor he filed an objection to the effect that he had no means in his possession to pay the decretal amount. The ...
Ramlal Kishore Lal Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Mar-10-1971
Reported in: [1972]84ITR138(All)
Pathak, J. 1. Two questions have been referred by the Income-tax Appellate Tribunal: ' (1) Whether, on the facts and in the circumstances of the case, it could be said that the Inspecting Assistant Commissioner passed no orders when he wrote on the office note ' no penalty' and signed below it on September 25, 1963 (2) Whether, on the facts and in the circumstances of the case, it could be said that no order was passed by the Income-tax Officer by his writingon the order sheet on October 3, 1963, and so the order passed by the Commissioner on March 25, 1964, under Section 263(1) was null and void ?' 2. The questions arise out of proceedings for the assessment year 1962-63. The assessee is a registered firm. While taking assessment proceeding for the year 1961-62 the Income-tax Officer noticed some credit entries in the account of the assessee maintained in the books of M/s. Mirchand Nemichand, Guntur, which appear to relate to the years 1958-59 to 1962-63 and totalled Rs. 70,000. Out ...
Commissioner of Gift-tax Vs. Maharaja Pateshwari Prasad Singh
Court: Allahabad
Decided on: Mar-10-1971
Reported in: [1971]82ITR654(All)
H.N. Seth, J.1. This is a reference under Section 26 of the Gift-tax Act at the instance of the Commissioner of Gift-tax.2. The assessee in the case was Maharaja Pateshwari Prasad Singh of Balrampur. On the 9th of June, 1957, he executed an instrument purporting to be a trust deed. This instrument was drawn up as an indenture between the assessee, Sri Pateshwari Prasad Singh, referred to as the settlor of the first part, and Sri Pateshwari Prasad Singh, Maharani Raj Lakshmi Kumari Devi and Jagdish Kanhia Lal Munshi, referred to as. trustees of the other part. Towards the end of the document and before the schedule of properties it was stated as follows :'In witness whereof the parties hereunto set and subscribe their respective hand and seal....'3. However, the document was ultimately signed by the settlor alone. By this document the assessee purported to settle upon trust certain properties, movable and immovable, including his right and title and interest to receive zamindari compens...
Ranjit Singh Vs. State
Court: Allahabad
Decided on: Mar-10-1971
Reported in: 1971CriLJ1225
J.M. L. Sinha, J.1. This is an appeal against the judgment and order dated 16th August 69 passed by IV Additional Sessions Judge -Kanpur convicting the appellant of the offence Under Section 307, IPC and sentencing him to seven years' R.I.2. The facts leading to this appeal can briefly be stated as under:Ranjit Singh appellant and Yashpal Singh P.W. 2 were on friendly terms since sometime before the occurrence. Both of them used to visit the shop of Smt. Shanti who ran a betel shop in the locality in which the appellant and Yashpal Singh P.W. resided. On 12th May 1968 the appellant went to the house of Yashpal Singh (P.W. 2) near about 8.30 p, m. and then both of them went to the shop of Smt. Shanti. Near about 9 p.m. Inder Singh P.W. 1 father of Yashpal Singh P.W. received information that a scuffle was taking place between the appellant and Yashpal Singh at the shop of Smt. Shanti. Inder Singh accompanied by his son Gurtek therefore went to the shop of Smt. Shanti and, finding the ap...
Jagannath Vs. the Municipal Board, Kotdwara
Court: Allahabad
Decided on: Mar-09-1971
Reported in: AIR1971All565
Hari Swarup, J. 1. This appeal has come before us on reference by brother Gulati as in his opinion certain questions of law were involved which required consideration by a larger Bench. The appeal has arisen out of a suit filed by the appellant for an injunction to restrain the defendant Municipal Board from demolishing constructions of the plaintiff standing on land measuring 20 feet x 60 feet. The plaintiff's case was that the Authority incharge of the Garhwal Bhabar Government Estate gave him a 'Nazool' grant in respect of the land in dispute for construction of a house at the rent of Rs. 10/- per annum in the year 1947. The plaintiff made permanent constructions thereon at considerable expense. On 14th April, 1960, the Executive Officer, Municipal Board, Kotdwara gave him a notice under Section 211 of U. P. Municipalities Act (hereinafter referred to as the Act) for demolition of the constructions.The plaintiff filed an appeal against the proposed action but the District Magistrate...
Rajendra Nath Shukla Vs. Shiva Nath Shukla and ors.
Court: Allahabad
Decided on: Mar-04-1971
Reported in: AIR1971All448
O.P. Trivedi, J.1. These are two connected appeals and have been filed byRajendra Nath Shukla in the following circumstances:--2. Shiva Nath Shukla respondent had filed a suit (No. 333 of 1959) in the Court of Munsif South, Lucknow for cancellation of a gift deed which was executed by Smt. Gomti Devi, widow of Hardeo Prasad, dated 28th September, 1968 in favour of Rajendra Nath in respect of one-half share in the disputed house on the ground that under the Hindu Law Smt. Gomti Devi inherited only the interest of her husband and under the Hindu Law a coparcener could not alienate his share in the joint family property by gift and the disputed property being joint Hindu property Smt, Gomti Devi also could not make a valid gift of that property. The contesting defendant denied that Smt. Gomti Devi was a coparcener and maintained that she had acquired an absolute right of ownership in the property under Section 14 of the Hindu Succession Act, 1956 in respect of property inherited by her fr...
Asharfi Devi and ors. Vs. Prem Chand and ors.
Court: Allahabad
Decided on: Mar-04-1971
Reported in: AIR1971All457
Jagmohan Lal, J. 1. This second appeal arises out of a suit filed by the plaintiff respondents Nos. 1 and 2 for recovery of possession of a house situate in the town of Bahraich and for damages. The house admittedly belonged to one Barati Lal who was the great grand-father of the plaintiff-appellants. According to the plaintiffs, it was a self-acquired property of Barati Lal and he had full disposing power over it, Barati Lal had dedicated this house along with some other property to Sri Thakurji Maharaj, the presiding deity of a temple built by him, under his wills dated 23-5-1908 and 12-10-1927, Barati Lal remained the Sarverakar till his death and after him his son Jot Prasad became the Serverkar. Jot Prasad died on 17-3-1936 and after him the plaintiffs became Sarverakars. This house had however been usufructuarily mortgaged by Jot Prasad to Hanoman Prasad defendant-respondent No. 3 by means of a mortgage deed dated 6-8-1935. Subsequently Jot Prasad's widow Smt. Bittan Devi defenda...
Commissioner of Income-tax Vs. Ratan Lal Mohanlal
Court: Allahabad
Decided on: Mar-04-1971
Reported in: [1972]86ITR200(All)
H.N. Seth, J.1. The Income-tax Appellate Tribunal, Delhi Bench 'B', has referred the following questions of law for the opinion of this court, at the instance of the Commissioner of Income-tax, Lucknow. The questions are: '(1) Whether, on the facts and in the circumstances of the case, the loss of Rs. 38,026 suffered by the assessee was speculation loss (2) If the answer to the first question is in the affirmative, whether the said loss could be set off against profits earned by the assessee in non-speculation business 2. The assessee was dealing in oil, oil-cakes, etc. In respect of its business it used to purchase oil and oil-cakes in bulk from the mills or big arhatias and sell them in wholesale and partly in retail basis. Such purchases were mostly made by entering into contracts about the rate and date of delivery. When, for various reasons, these contracts were not fulfilled and delivery of goods was not taken, the transaction used to be settled on the basis of difference betwee...
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