Allahabad Court January 1972 Judgments
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Gaon Sabha Village Khurhat Vs. Dy. Director of Consolidation, U.P. Luc ...
Court: Allahabad
Decided on: Jan-31-1972
Reported in: AIR1972All261
ORDERR.B. Misra, J. 1. This is a petition under Article 226 of the Constitution. The dispute between the parties relates to plot No. 227, area 4.1 acres.2. The Gaon Sabha in its objection claimed the plots as its own on the ground that the said plot was the land of public utility while the contesting respondents claimed sirdari rights on the basis of adverse possession.3. The Consolidation Officer dismissed the objection by his order dated 31st March. 1969, and directed the entry in the basic year to continue. The Gaon Sabha and some others filed an appeal before the Settlement Officer. (Consolidation) on 23rd April. 1969. A copy of the order of the Consolidation Officer was not filed along with the memo of appeal, although an application for obtaining the certified copy of the order ofthe Consolidation Officer dated 31st March, 1969, had been made on 5th April, 1969, and the same was obtained on 8th April, 1969. The certified copy of the judgment of the Consolidation Officer was. howe...
Gaon Sabha, Bara Vs. the Collector, Ghazipur and ors.
Court: Allahabad
Decided on: Jan-31-1972
Reported in: AIR1972All422
ORDERHari Swarup, J. 1. The Gaon Sabha, Bara, has filed this petition against the order of the Collector dated 28-6-71 by which he permitted the fishermen of village Bara also to catch fish in river Ganga for local consumption and earn their livelihood, and restrained the Pradhan of the Gaon Sabha from interfering in their enjoying that right.2. The Gaon Sabha, Bara, tried to auction the fishery rights in river Ganga. This was resented to by the local fishermen and some of them filed applications before the Collector for a direction to the Gaon Sabha to stop the auctioning of fishery rights in river Ganga. The Pradhan Gaon Sabha contested the applications and contended that the Gaon Sabha had in the past auctioned the right and earned good profit. The Collector on a consideration of the matter and after hearing counsel for both the parties held that the erstwhile Zamindars had never auctioned the fishery rights in river Ganga before the enforcement of the U. P. Zamindari Abolition and ...
Ram Dhani Vs. Janki Rai Singh and ors.
Court: Allahabad
Decided on: Jan-31-1972
Reported in: AIR1972All553
K.N. Srivastava, J. 1. The facts giving rise to this appeal are as follows:2. The disputed property was part of a Waqf property. Smt. Hamida and Smt. Zubaida were the mutwallis of the Waqf. They executed a permanent lease in favour of Shafiuddin, the husband of Smt. Hamida about ten and half kattas of Waqf land. Shafiuddin built a Kachcha construction on the part of the land which was leased out to him. That land has been shown in the map of the Amin by letters YZBA. The plaintiffs purchased this land from Shafiuddin. The defendant is also said to have purchased this land. There was a dispute between the defendant and the plaintiffs about the possession of the land which resulted in a proceeding under Section 145, Cr. P. C. and it was decided in favour of the defendant. The plaintiffs then brought a suit.3. The defendant contested the suit alleging that the land belonged to him and he was the original owner of the same. He also contended that the mutwallis had no right to lease out the...
Mahashakti Oil Mill Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Jan-31-1972
Reported in: [1973]30STC390(All)
1. This is a reference under Section 11(1) of the U. P. Sales Tax Act at the instance of the assessee.2. The assessee runs an oil mill. For the assessment year 1960-61, the assessee filed the quarterly returns and produced books of account in support thereof. The account books were found to be properly maintained and the returns were accepted in toto. Later on, the Sales Tax Officer discovered that the consumption of electricity used in the production of oil as shown by the assessee was disproportionately high. In his opinion, 24 units of electricity should produce one maund of oil and on that basis the production of oil should be higher and consequently, the turnover should have been greater. He reopened the assessment under Section 21 believing that a part of the turnover had escaped assessment and ultimately assessed the escaped turnover at Rs. 44,000.00. On appeal, the turnover was reduced to Rs. 27,660.00. But the assessee's contention that Section 21 was not applicable was not ac...
Commissioner of Sales Tax Vs. Damodar Dass
Court: Allahabad
Decided on: Jan-31-1972
Reported in: [1973]31STC374(All)
R.L. Gulati, J.1. This case and the connected cases were listed again today for further hearing. After hearing the counsel for the parties we are now giving this Judgment.2. This is a reference under Section 11(3) of the U. P. Sales Tax Act by the Commissioner of Sales Tax, U. P., Lucknow. It relates to the assessment year 1956-57. The connected cases are also references which relate to the assessment years 1957-58, 1965-66 and 1966-67. A common question of law has been referred in all these cases. The question is :Whether on the facts and circumstances of this case, kulia khand is taxable under Notification No. 4064/X-960(4)-58 dated 25th November, 1958, in the hands of the opposite party or not 3. One of the commodities in which the assessee deals is what is known as kulia khand. Kulia khand is prepared out of khandsari sugar by a simple mechanical process. Khandsari sugar is dissolved in water and to the solution are added certain purifying agents. The mixture is then heated and the...
Sajjan Singh Vs. Rameshwar Sahai
Court: Allahabad
Decided on: Jan-28-1972
Reported in: AIR1972All354
K.B. Asthana, J.1. This is a plaintiffs appeal from a concurrent decree of the dismissal of his suit for a declaration that he was a tenant of the defendant in the premises in suit.2. It appears that northern part of the premises belonging to the defendant was let by an order dated 26-10-1957 in the name of five persons. One of the five allottees Daulatram vacated the part of the premises occupied by him. The plaintiff Sajjan Singh thereupon made an application for allotment of the portion so vacated by Daulatram. This was opposed by defendant landlord Rameshwar Sahai. However, the Rent Control and Eviction Officer passed the necessary order on 31-8-1960 purporting to make an allotment in favour of the plaintiff limiting the period of occupancy to three months. It may be mentioned that the plaintiff had taken possession of the portion vacated by Daulatram much earlier in anticipation of the allotment. The Rent Control and Eviction Officer seems to have regularised that occupation to av...
Gaddar Mal Dau Dayal Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Jan-28-1972
Reported in: [1973]30STC384(All)
Hari Swarup, J.1. These two references under Section 11(1) of the U. P. Sales Tax Act have been made to us at the instance of the assessee, M/s. Gaddar Mai Dau Dayal. The assessment years in respect of which the references have been made are 1962-63 and 1963-64.2. The questions of law referred to us are as follows:(1) Whether the applicant was legally estopped from raising a legal plea about the non-taxability of certain commodity, the turnover in respect of which has been admitted and tax paid ?(2) Whether it is lawful to refuse the relief on admitted turnover only on the ground that the legal plea was not raised before the appellate authority although the plea had been raised and accepted in revision and relief in respect of the enhanced turnover was given ?3. The assessee is a dealer in foodgrains, cotton, oil-seeds, etc. The turnover relevant for these references is only that of cotton. In the assessment year 1962-63, the assessee admitted its turnover of cotton as of Rs. 6,26,886 ...
Union of India (Uoi) Vs. B.K. Ojha and anr.
Court: Allahabad
Decided on: Jan-25-1972
Reported in: AIR1972All266
ORDERR.S. Pathak, J. 1. This and the connected writ petition have been filed by the Union of India against the order of the Claims Commissioner in compensation proceedings under the Indian Railways Act.2. In writ petition No. 1645 of 1970 the facts are these. On the night between June 20 and 21. 1969 the 6 Down Allahabad-Gorakhpur Express met with an accident resulting in the death of some persons and injuries to others. A Claims Commissioner was appointed by the Central Government under Section 82-B of the Indian Railways Act. The first respondent, B. K. Ojha, made an application for compensation under Section 82-C of the Act claiming that he was one of the injured persons and alleging that in consequence of the accident he had received bodily injuries and that he had to be) treated in the hospital for a number of days. The application was opposed by the petitioner. On February 23, 1970 the Claims Commissioner made an order holding that the claimant had proved that he had suffered ser...
Commissioner of Wealth-tax Vs. Smt. Rani Kaniz Abid
Court: Allahabad
Decided on: Jan-25-1972
Reported in: [1974]93ITR332(All)
H.N. Seth, J.1 . At the instance of the Commissioner of Wealth-tax, the Income-tax Appellate Tribunal, has referred the following question for the opinion of this court:'Whether, on the facts and in the circumstances of the case and on a proper construction of the wakf deed dated March 24, 1950, it could be said that no life interest was created in favour of the assessee-mutawalli so as to make the value thereof liable to wealth-tax in the hands of the assessee ?'2. The assessee is the daughter of Raja Abdul Hasan Khan of Bilari. After his death, she inherited all the properties left by him. In respect of some of the properties received by her by way of inheritance, the assessee created a wakf in the name of Raja Abdul Hasan Khan on August 25, 1950, which was duly registered. The wakf deed provided that the assessee was to remain the mutawalli of the wakf till her death. After her death her eldest son, Amir Mohd. Khan, was to be the mutawalli. Thereafter, the eldest son of Amir Mohamma...
Modi Sugar Mills Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jan-25-1972
Reported in: [1973]90ITR201(All)
Pathak, J. 1. The Income-tax Appellate Tribunal has referred the following question: ' Whether, on the facts and in the circumstances of the case, the expenses totalling Rs. 6,312 are an admissible charge against the income of the previous year ' 2. The Modi Supplies Corporation Ltd. and the Modi Food Products Ltd. were amalgamated in 1956, with the Modi Sugar Mills Ltd., the assessee before us. Several payments made in respect of legal proceedings taken on behalf of the former two companies as well as of the assessee-company in respect of their income-tax liabilities were made the subject of a claim by the assessee to deduction against the profits of the business under Section 10(2)(xv) of the Indian Income-tax Act, 1922, for the assessment year 1959-60. It was alleged that a total of Rs. 6,672 was spent by the assessee in connection with the settlement of those income-tax matters. Thefigure was ultimately reduced to Rs. 6,312. Assessments had been made and recovery proceedings had be...
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