Allahabad Court September 1971 Judgments
Bhagwan Singh Vs. Smt. Surjit Kaur
Court: Allahabad
Decided on: Sep-24-1971
Reported in: AIR1972All216
1. This is defendant's appeal arising out of a suit for recovery of arrears of rent damages and ejectment.2. One Harbaksh Singh was the owner of the accommodation in dispute. On 17-1-1967. he sold the premises to Smt. Surjeet Kaur. the plaintiff-respondent. A few days later i. e., on 25-3-1967 Harbaksh Singh executed another document transferring the right to recover arrears of rent from the tenant, the appellants, to Smt. Surjeet Kaur. The plaintiff thereafter demanded rent and asked the appellant to pay the arrears of rent for the period from 1-4-1965. Having received no response, the plaintiff served a notice of demand and a notice to quit under Section 106 of the Transfer of Property Act, upon the tenant. The defendant remitted the rent that had fallen due for the period from 1-1-1967 to 30-4-1967 but did not pay the rent for the period upto 31-12-1966.3. The defence was that the tenant had paid the entire rent to Harbaksh Singh as well as the plaintiff. He was not a tenant in defa...
Tag this Judgment!Urooj Abbas Vs. State of Uttar Pradesh
Court: Allahabad
Decided on: Sep-24-1971
Reported in: 1973CriLJ1458
ORDERG.S. Lal, J.1. This is a petition under Section 491 of tie Code of Criminal Procedure which has come before the Full Bench on a reference by a Division Bench of which one of us was a member. We have already allowed the petition by our order dated 22-5-1971, stating that our reasons would however be given later on. We proceed to give our reasons now.2. The facts of the case are briefly these. The petitioner Urooj Abbas is an under-trial in a case under Sections 379 and 411, IPC He is detained in jail. One of the grounds taken by him in support of the case that his detention in jail is illegal is that on neither of the dates 4-1-1971 and 13-1-1971 fixed in the case for hearing he was called in the Court room before the Magistrate and there was therefore no legal remand of himself to jail custody. The second ground is that the learned Magistrate did not record any order remanding the petitioner to jail custody. The third ground is that no proper warrant remanding him to jail custody ...
Tag this Judgment!Chaman Lal Vs. Sudhir Chandra and ors.
Court: Allahabad
Decided on: Sep-23-1971
Reported in: AIR1972All229
Satish Chandra, J.1. These two appeals arise out of insolvency proceedings and have been filed by the petitioning creditor.2. It appears that certain transferees of the debtor applied for being impleaded as party to insolvency proceedings before an adjudication order was made. The learned Insolvency Judge rejected the application on the ground that the transferees have no locus standi for appearing in the proceedings at that stage. The purchaser can be made a party only in proceedings under Section 53 of the Insolvency Act. The learned Judge observed that from a perusal of Sections 7, 9 and 10 of the Provincial Insolvency Act. it would be apparent that a purchaser is not interested either in the allowing or dismissal of the application. His remedy is under Section 53 of the Insolvency Act which will not be barred by any order that may be passed under Section 9.3. The transferees went up in appeal and succeeded. The learned District Judge held that Section 5 of the Provincial Insolvency...
Tag this Judgment!Birendra Pal Singh Vs. Additional District Magistrate and ors.
Court: Allahabad
Decided on: Sep-23-1971
Reported in: AIR1972All392
ORDERK.N. Singh, J.1. Mahipal Singh opposite party No. 3 was Pradhan of Gaon Sabha Palirajapur in the district of Aligarh while the petitioner was a member of that Gaon Sabha. Certain charges were framed against the Pradhan and inquiries were held which resulted into his removal by an order of the Sub-Divisional Officer Kol dated 25th August, 1969. Mahipal Singh preferred an appeal before the District Magistrate, Aligarh which was allowed by an order of the Additional District Magistrate, Aligarh dated 20th January, 1970. The order of removal was set aside and the Pradhan was reinstated to his office. The Additional District Magistrate, however, directed that a warning be issued to the Pradhan that in future he should comply with the rules more strictly. The petitioner has filed the present petition challenging the validity of the order of the Additional District Magistrate dated 20th January. 1970.2. Learned counsel for the petitioner has firstly urged that there is no provision for a...
Tag this Judgment!Abdul Alim and anr. Vs. Controller of Estate Duty
Court: Allahabad
Decided on: Sep-23-1971
Reported in: [1972]86ITR355(All)
H.N. Seth, J.1. This is a reference under Section 64(1) of the Estate Duty Act at the instance of the accountable person, Sri Abdul Alim. The Central Board of Direct Taxes has referred the following question for the opinion of this court:'Whether, on the facts and in the circumstances of the case, the sum of Rs. 44,000 gifted by the deceased to his minor sons on April 15, 1954, was correctly included in the estate of the deceased as property deemed to pass on his death under Section 10 of the Estate Duty Act, 1953 ?'2. The estate duty assessment concerned the estate of late Shri Hajee Abdul Haq who died on 15th of October, 1957. The accountable person filed a statement of account declaring the net principal value of the estate, passing or deemed to pass on the death of the deceased. While determining the total value of the estate left by the deceased, the Assistant Controller, Estate Duty, included a sum of Rs. 44,000 which the deceased had gifted to his minor sons on 15th of April, 19...
Tag this Judgment!Madhav Pd. Jatia Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-22-1971
Reported in: [1973]87ITR298(All)
Pathak, J.1. The assessee, Smt. Indermani Jatia, was the widow of Seth Gan'ga Sagar Jatia of Khurja. She carried on money-lending business and other businesses, and derived income from investment in shares, properties and businesses. The capital assets and income in respect of the different, sources of income were incorporated in common sets of books.2. At the beginning of the accounting year, relevant to the assessment year 1957-58, the capital account showed a net credit balance of Rs. 26,31,496. During the year, it is said, she donated a sum of Rs. 10 lakhs for the setting up of an engineering college at Khurja to be named after her husband. The amount was debited to the capital account and corresponding credit was given to the account of the institution. At the close of the accounting year, after debiting the aforesaid sum of Rs. 10 lakhs the capital account showed a net credit of Rs. 15,06,920. The amount actually paid by the assessee during the year of account to the institution ...
Tag this Judgment!Vijay Laxmi Sugar Mills Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-22-1971
Reported in: [1972]86ITR402(All)
Pathak, J.1. Messrs. Vijay Laxmi Sugar Mills Ltd., a private limited company, was incorporated in 1946. Mathura Prasad and his two sons, Ladli Prasad and Radhey Lal, were its only shareholders. They were also directors of the company from its inception. On August 4, 1949, the members of the company passed a resolution for its winding-up. A similar resolution was passed by the creditors the next day. Two joint liquidators were appointed. Upon subsequent litigation in relation to the winding-up of the company, the High Court made an order dated November 8, 1949, directing the company to be wound up under the supervision of the court. On February 3, 1950, the court also directed the liquidators to submit a report every three months respecting the progress of the winding-up proceedings and realisation of assets. The liquidators, in the course of the winding-up, realised amounts due to the company from time to time and put them in fixed deposits with certain banks. For the assessment year '...
Tag this Judgment!Sharma and Co. Vs. Income-tax Officer, B-ward
Court: Allahabad
Decided on: Sep-22-1971
Reported in: [1972]86ITR741(All)
Pathak, J.1. The petitioner applies under Article 226 of the Constitution for relief against proceedings initiated by a notice under Section 148, Income-tax Act, 1961.2. The petitioner is a partnership firm. It was the sole selling agent of the Kanpur Cotton Mills, a branch of the British India Corporation Ltd. On March 23, 1955, it entered into an agreement with Kailash Nath Agrawal. The agreement recited that it was not in a position to continue the selling agency in accordance with the wishes of the British India Corporation and that it owed Rs. 8,39,351 to the said corporation, and that in the circumstances the corporation desired its resignation from the selling agency and to appoint instead Kailash Nath Agrawal or a business unit controlled by him. The amount owed by the petitioner to the corporation was to be liquidated by the corporation by retaining out of the commission earned by the new selling agent a specified amount to be adjusted against those dues from time to time. On ...
Tag this Judgment!Commercial Art Press Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-21-1971
Reported in: [1973]87ITR468(All)
Pathak, J. 1. The Income-tax Appellate Tribunal has referred the following question under Section 256(1) of the Income-tax Act, 1961 :'Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the Inspecting Assistant Commissioner's order imposing penalty under Section 274(2)/271(1)(c) was valid?'2. The assessee is a registered firm and derives income from a printing press. Until the assessment year 1962-63 its income was being assessed by applying rates of profit to the sales disclosed and not on the basis of its account books. For the first time, in assessment proceedings for the assessment year 1962-63, the Income-tax Officer scrutinised the account books and discovered various omissions and mistakes in the totals and also found that the balance-sheet had been incorrectly prepared. The net increase in the excess of assets over liabilities came to Rs. 57,082 during the previous year. The assessee explained that part of its records for the relev...
Tag this Judgment!The Controller of Estate Duty, U.P., Lucknow Vs. Smt. Anari Devi Halwa ...
Court: Allahabad
Decided on: Sep-20-1971
Reported in: AIR1972All179
R.S. Pathak, J.1. This is a reference made by the Appellate Tribunal under Section 64(1) of the Estate Duty Act, 1953. The question referred is:--'Whether on the facts and in the circumstances of the case the Tribunal was right in holding that the deceased had no interest in the 2/3rd of the Hindu undivided family properties? If not, whether her interest was 1/6th of the total Hindu undivided family assets?'2. There was a Hindu undivided family consisting of D.P. Halwasiya, his two wives Tribeni Devi and Anari Devi, a son and three daughters. D.P. Halwasiya died on December 22, 1957. Thereafter, Tribeni Devi died on December 5, 1958. This reference is concerned with the estate duly payable on the death of Tribeni Devi.3. The Assistant Controller of Estate Duty determined the extent of the interest held by Tribeni Devi in the Hindu undivided family property. He observed that on the death of her husband she was entitled to a one-sixth share had there been a partition, and that she was al...
Tag this Judgment!- ‹ Prev
- 2
- 3
- Next ›
- Last »