Allahabad Court September 1971 Judgments
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Garib Dass and ors. Vs. the State of Uttar Pradesh and ors.
Court: Allahabad
Decided on: Sep-08-1971
Reported in: AIR1972All78
Broome, J.1. These three writ petitions challenge a notification issued by the U. P. Government under Sections 14 and 20 (4) of the U. P. Excise, Act and published in the U. P. Government Gazette of 28-3-1970, prohibiting the import, export, transport and possession of liquor and intoxicating drugs in the districts of Tehri-Garhwal and Pauri-Garhwal. The petitioners, who were liquor dealers running liquor shops in the districts in question, at first acquiesced in the notification, being advised that the imposition of prohibition was valid. On 13-4-1971, however, the position was radically changed by the decision given by this Court in writ petition 3430 of 1970 (All), holding Section 20 (4) of the Excise Act to be void. The petitioners sought to take advantage of this decision by bringing it to the notice of the District Magistrate concerned and asking them to grant licences for the vend of liquor, as had been done before the issue of the impugned notification; but it appears that the ...
K.L. Shah Vs. Hari Dutt and anr.
Court: Allahabad
Decided on: Sep-07-1971
Reported in: AIR1972All111
J.S. Trivedi, J.1. Hari Datt, plaintiff-respondent No. 1 and Maheshwar Datt, defendant-respondent No. 2 are real brothers and were hissedar in the village Naya Gaon Chandan Singh. On 25-11-1952, Maheshwar Datt sold the land in suit to the appellant Sri K. L. Shah. Hari Datt, plaintiff-respondent No. 1 brought the suit out of which this appeal arises for presumption. The suit was contested by the appellant on a number of grounds which are not material for the disposal of this appeal. The trial court decreed the plaintiff's suit and the decree of the trial court was confirmed by the lower appellate Court, hence this Second Civil Appeal.2. Learned counsel for the appellant has raised a preliminary point. His contention is that vide Notifications Nos. 226-69/Ek-Ka-2-l (2)-69-U. P. Tenancy Act, 1939, 226-69(1) /Ek. ka 2-1(2)-69-1950 U. P. Zamindari Abolition Act, 226-69 (2) Ek. Ka-2-1(2)-69-1950 U. P. Zamindari Abolition Act published in U. P. Gazette Extraordinary dated 30th June 1970, the...
Shiv NaraIn and anr. Vs. the Sales Tax Officer and ors.
Court: Allahabad
Decided on: Sep-07-1971
Reported in: [1972]29STC150(All)
R.S. Pathak, J. 1. The petitioners apply under Article 226 of the Constitution for certioran against the assessment orders dated 23rd November, 1967, 31st May, 1969, 14th March, 1969, 26th March, 1970, 31st August, 1970, 30th September, 1970, and 23rd December, 1970, for the assessment years 1962-63, 1963-64, 1964-65, 1965-66, 1966-67, 1967-68 and 1968-69 respectively and the appellate orders dated 20th August, 1968, 21st November, 1969, 5th December, 1969, and 1st September, 1970, made by the Assistant Commissioner (Judicial) Sales Tax.2. It is alleged that the Hindu undivided family of which the petitioner No. 1 is karta carries on business in the name and style of Messrs Durjan Mal Raj Kumar. The assessment orders mentioned above were made against the said Hindu undivided family.3. The principal contention of learned counsel for the petitioner is that the Hindu undivided family is not a 'dealer' for the purposes of the U.P. Sales Tax Act and, therefore, the assessments made against ...
Babu Ram Vishnoi Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Sep-07-1971
Reported in: [1972]29STC392(All)
R.L. Gulati, J. 1. Under Section 11(4) of the U.P. Sales Tax Act, the Additional Judge (Revisions), Agra, has submitted a statement of the case and has referred the following question of law for our opinion :Whether on the facts and circumstances of the case the survey made on 10th March, 1967, could form the sole basis for rejecting the assessee's books of account for the previous year, namely, 1965-66 2. The assessee, Babu Ram Vishnoi, is a dealer in ghee. An assessment under the U.P. Sales Tax Act was made against him for the assessment year 1965-66. It was a best judgment assessment because his account books were not accepted. The assessee filed an appeal and then went up in revision. His main contention was that his books of account were properly maintained and should not have been rejected.3. It appears that there was a complaint with the sales tax authorities that the ghee dealers were despatching ghee in fictitious names through certain transport agencies. Accordingly on 10th M...
Smt. Sharda Sharma Vs. Smt. Gulab Devi Dhwon
Court: Allahabad
Decided on: Sep-03-1971
Reported in: AIR1972All435
Jagmohan Lal, J. 1. This is defendants appeal which arises out of a suit for ejectment and arrears of rent filed against her by the plaintiff-respondent. The suit was decreed By the trial Court. An appeal filed against that decree by the defendant-appellant was dismissed by the Additional District Judge. The defendant has now approached this Court by filing this second appeal. 2. I heard the learned counsel for the parties. Sri D. S. Bajpai, learned counsel for the appellant, pressed four points in this appeal. Firstly, he contended that it had not been satisfactorily proved that the house in suit had been let out to the defendant-appellant by the plaintiff-respondent On the other hand, it had been proved that the same had been let out to her by the plaintiff's husband Dr. H. M. Dhaon. This was purely a question of fact. Both the Courts below, on an appraisal of the evidence, have come to the conclusion that the house belonged to the plaintiff-respondent and it had been let out by her ...
Ramnath Dubey Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Sep-03-1971
Reported in: [1972]29STC130(All)
R.L. Gulati, J. 1. This is a reference under Section 11(1) of the U.P. Sales Tax Act.2. The assessee is a manufacturer and dealer in bricks. He disclosed his turnover for the assessment year 1961-62 at Rs. 1,00,535.15 and Rs. 73,938.39 for the assessment year 1963-64. He deposited tax on this turnover at the rate of 2 per cent, which was the rate of tax prescribed under the charging Section 3. The Sales Tax Officer did not accept the returns of the assessee and estimated the turnover for the two years at Rs. 1,51,000 and Rs. 1,17,000 respectively. He levied tax at the rate of 6 per cent, on the turnover for the year 1961-62 and at the rate of 7 per cent, on the turnover for the year 1963-64. It may be mentioned here that brick is a commodity which is taxable under Section 3-A of the U. P. Sales Tax Act and according to the notifications issued under that section the rate of tax on the turnover of bricks was 6 per cent, during the year 1962-63 (sic) and 7 per cent, during the year 1963-...
Sadhoo Lal Motilal Vs. State of Madhya Pradesh and ors.
Court: Allahabad
Decided on: Sep-02-1971
Reported in: AIR1972All137
ORDERB.N. Lokur, J. 1. Writ Petition No. 232 of 1970 filed by Sadhulal, Writ Petition No. 373 of 1970 filed by Abdul Shakoor and Writ Petition No. 374 of 1970 filed by Shyama Charan Gupta were heard together and are disposed of by this common judgment as all the three petitions relate to tenders for purchase of tendu leaves in the forest of Madhya Pradesh, issued by the Government of Madhya Pradesh, and raise questions of law which are more or less common to all the three petitions. 2. On the 13th February. 1969, the Forest Department of the State of Madhya Pradesh issued a Tender Notice published in the Madhya Pradesh Gazette Extraordinary dated the 16th February, 1969, inviting tenders for purchase of tendu leaves in several Units of the Government forest. Under clause 9 of the Tender Notice, sealed tenders were to be submitted by 17.00 hrs. on the 3rd March, 1969, to the Conservator of Forests in whose jurisdiction the Unit was situated; under Clause 10 (a), the tenders were to be o...
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