Allahabad Court October 1972 Judgments
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Umraolal Sheo Ratan Das Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Oct-09-1972
Reported in: [1973]31STC609(All)
C.S.P. Singh, J. 1. The assessee did business in foodgrains and oilseeds in the assessment years 1959-60 and 1960-61. For the year 1959-60, the net turnover was determined at Rs. 21,00,000 and for the year 1960 61 at Rs. 20,45,000. The assessing authority arrived at this figure after rejecting the account books of the assessee. The main reason for rejection of the account books was a survey dated 25th June, 1962. This survey was held during the assessment year 1962-63 and it was on the basis of the material collected at this survey that the account books for these two years were rejected. The assessee filed appeals against the two assessments, which were partly allowed, Four revisions were filed against the order of the appellate authority, two,by the State Government and two by the assessee. We are concerned with the revisions filed by the State Government in the present case. These revisions were allowed. Although the survey in question was not relevant to the assessment years in que...
Mahesh Chandra Kapoor Vs. State of Uttar Pradesh and anr.
Court: Allahabad
Decided on: Oct-09-1972
Reported in: [1973]31STC346(All)
R.L. Gulati, J.1. This is a petition under Article 226 of the Constitution. The petitioner is a contractor carrying on business at Bahraich. It appears that in the financial year 1967-68, the Lateral Road Project, Temporary Road Construction Division, P. W. D., Bahraich, had taken on lease the Katiara Cauri Stone Quarry from the forest department and it wanted the stone extracted from the quarry to be transported. It invited tenders for that work. The petitioner submitted a tender which was accepted by a letter dated 26th February, 1966, issued from the office of the Executive Engineer, P. W. D., Bahraich. The petitioner in pursuance of that contract carried out the work and received payment from the P. W. Department in accordance with the rate agreed upon. The Sales Tax Officer assessed the petitioner under Section 7(3) of the U. P. Sales Tax Act on the payment of Rs. 80,000 to a tax of Rs. 1,600. The petitioner did pay this tax. Subsequently, information was received by the Sales Tax...
Raj Kumar Sharwan Kumar Vs. the State of Uttar Pradesh and anr.
Court: Allahabad
Decided on: Oct-09-1972
Reported in: [1973]32STC501(All)
R.L. Gulati, J.1. The petitioner is a partnership firm and is carrying on the business of the manufacture and sale of edible oil at Lucknow. The oil is extracted from oil-seeds purchased by the petitioner through commission agents and other dealers. First purchases of oil-seeds are liable to purchase tax under Section 3-D of the U.P. Sales Tax Act at the rate of 3 per cent. However, the petitioner was assessed to purchase tax at the concessional rate of 2 per cent by reason of a notification issued under Section 4-B of the Act. Section 3-F provides for additional tax on turnover exceeding Rs. 2 lacs. For the assessment year 1970-71, the petitioner was assessed to purchase tax on the turnover of purchases of oil-seeds at the rate of 2 per cent and to additional tax of Rs. 4,082.17 at the rate of 1/4 per cent under Section 3-F by an assessment order dated 10th May, 1972. The petitioner has challenged the levy of additional tax in this petition under Article 226 of the Constitution.2. The...
Brindaban Vs. State of Uttar Pradesh
Court: Allahabad
Decided on: Oct-06-1972
Reported in: (1973)ILLJ570All
G.C. Mathur, J.1. The petitioner is a constable in the police force and in the year 1967 he was posted at out-post Surai in police station, Konch, district Jalaun. According to the petitioner his relations with the station officer, police station, Konch, were not cordial and he anticipated trouble from him. For this reason he sent an application to the Deputy Inspector-General of Police, Kanpur Range, Kanpur praying that he be transferred outside the district. In May, 1967 the petitioner was transferred to police station, Kotwali, Orai, On March 31, 1968 one Har Dayal Singh lodged an F. I. R. at police station, Kotwali against his brother Dwarka Singh and Anr. of a non-cognizable offence. It is alleged that the petitioner went to the village Rewa where the complainant resided, extracted a bribe of Rs. 50 from Har Dayal Singh and then compelled the parties to enter into compromise. On April 3, 1968 Har Dayal Singh lodged a report against the petitioner under Sections 161/419/420, Indian...
G.B. Singh Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Oct-06-1972
Reported in: 1973CriLJ485
ORDERH.N. Seth, J.1. By this petition under Article 226 of the Constitution. San. Ldr. G.B. Singh seeks a direction that the respondents be asked not to convene a second General Court Martial for his trial on any of the ten charges for which he had already been tried by a general Court Martial on August 1, 1971 and subsequent days.2. During the period September 1968 to October, 1970 the petitioner was posted as Recruiting Officer at the Air Force Station Kanpur. On August 3, 1971 he was served with a charge sheet in which as many as ten charges were levelled against him. These charges related to his duties as Recruiting Officer at the Air Force Station Kanpur. Subsequently a General Court Martial was convened by the Air Officer Commanding-in-Chief, Maintenance Command Nagpur for trying the petitioner. This Court Martial found the petitioner guilty on first five counts but acquitted him of the remaining five charges. The petitioner was sentenced to be dismissed from service. In usual co...
idrisul Qadar Ufaq Vs. State
Court: Allahabad
Decided on: Oct-06-1972
Reported in: 1973CriLJ752
P.N. Bakshi, J.1. Idrisul Qadar was convicted by the Sub-Divisional Magistrate Gunnaur district Budaun on 17.7.1970 for an offence under Section 34 of the Police Act and sentenced to pay a fine of Rs. 50/-. In default of payment of fine, he was to undergo simple imprisonment for one month. He filed a revision before the Second Temporary Sessions Judge, Budaun, which was dismissed on 14.10.1970. He has now come to this Court in revision.2. The case for the prosecution is that on 28.2.1969 Idrisul Qadar applicant dumped chopped portions of the carcass of Bara Janwar and its entrails including the remnants of stomach, skin and horns on the public road in front of the house of Ram Singh. It was objected to by Ram Singh, but the applicant did not listen to him when he said that it would hurt the feelings of the Hindu community. Ram Singh reported the matter at the police station Kotwali complaining that the act of the accused above mentioned had caused obstructions, inconvenience and annoya...
Swami DIn Vs. State
Court: Allahabad
Decided on: Oct-06-1972
Reported in: 1973CriLJ941
ORDERP.N. Bakshi, J.1. Swami Din has been convicted under Sections 7/16 of the Prevention of Food Adulteration Act and sentenced to six months rigorous imprisonment by the First Class Magistrate Banda. He filed an appeal which has been dismissed by the Sessions Judge, Banda on 28.8.1970. He has now come to this Court in revision.2. The prosecution case is that on 21.12.1968 at about 11.30 a.m. Food Inspector Sri K.N. Srivastava found the applicant exposing for sale a mixture of cow and buffalo milk. After giving due notice to the accused Swami Din the Food Inspector purchased 660 Millilitres of milk from him on payment of 66 paise. He added form a line to the sample of milk, divided it into three parts, put it into three separate phials and sealed the same. He obtained the endorsement of Swami Din on form No. 6 with respect to the purchase of the sample of milk for analysis. One of the said phials was given to the accused and out of the other two phials one was retained by the Food Ins...
The Union of India (Uoi) Vs. Shervani Sugar Syndicate and anr.
Court: Allahabad
Decided on: Oct-05-1972
Reported in: AIR1973All190
K.N. Seth, J. 1. This appeal is directed against an order of a learned Single Judge of this Court issuing a direction to the Central Government to re-fix the price of the sugarcane supplied to the petitioner's factory during the 1970-71 crushing season in the light of the observations made in the impugned judgment. It was also directed that if on refixation of the price the petitioner was entitled to a refund of any portion of the amount deposited in pursuance of the interim order of this Court, it shall be refunded to the petitioner on a certificate of the Cane Commissioner, but in case the petitioner was required to pay further sum, that would be payable to the sellers of thesugarcane according to the refixed price of the quantity supplied by them. 2. The problem of fixation of price for sugarcane supplied to the sugar factories by the sugarcane growers and the price of sugar sold by the sugar factories was tried to be solved by the Government by adopting various methods from year to...
Commissioner of Income-tax Vs. Harnam Singh and Co.
Court: Allahabad
Decided on: Oct-05-1972
Reported in: [1977]106ITR532(All)
R.L. Gulati, J. 1. This is a reference under Section 256(1) of theIncome-tax Act, 1961, at the instance of the Commissioner of Income-tax,Lucknow, on the following question: 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified legally in cancelling the order of penalty passed under Section 271(1)(c) of the Income-tax Act, 1961 ?' 2. The assessee is a registered firm. It filed its return for the assessment year 1964-65 and produced accounts in support of the return. The accounts were not found to be properly maintained and were rejected. The income was enhanced from Rs. 21,452 to Rs. 52,621. The Inspecting Assistant Commissioner of Income-tax imposed upon the assessee a penalty of Rs. 5,000 under Section 271(1)(c) of the Income-tax Act, 1961. The Income-tax Appellate Tribunal has set aside the penalty order. The Commissioner is aggrieved ; hence this reference. 3. Under Section 271(1)(c) read with the Explanation, an assessee is li...
Balraj Virmani Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Oct-05-1972
Reported in: [1974]97ITR69(All)
Gulati, J.1. This is a reference under Section 66(1) of the Income-tax Act. The assessee had advanced certain loans to a private limited company known as Virmani Refrigeration and Cold Storage Company Ltd. He was being assessed to tax on interest accruing on these loans from year to year. However, for the two assessment years 1953-54 and 1954-55, the assessee did not include any income from this source in its return. The Income-tax Officer estimated the income from interest on these two loans at Rs. 12,000 for the first year and Rs. 6,000 for the second year and taxed the assessee on interest which had accrued to him, even if it was not received, during the assessment years in question. The matter ultimately went to the Income-tax Appellate Tribunal, The Tribunal did not record a finding on the point as to whether the system of accounting followed by the assessee was mercantile or cash. Accordingly, this court called for a supplementary statement of the case. The supplementary statemen...
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