Allahabad Court April 1972 Judgments
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Commissioner of Sales Tax Vs. Verma Hosiery
Court: Allahabad
Decided on: Apr-10-1972
Reported in: [1973]30STC606(All)
K.L. Gulati, J.1. These are two references under Section 11 (3) of the U. P. Sales Tax Act at the instance of the Commissioner of Sales Tax, U.P., Lucknow.2. These cases were first heard on 24th February, 1972, and judgment was dictated in court but before the judgment could be signed, it was discovered that the references related to the assessment years 1964-65 and 1961-62, but in the two questions referred by the Revising Authority only the year 1964-65 had been referred. In order to have the matter clarified, the cases were listed for further hearing on 20th March, 1972, when the judgment was reserved.3. The assessee deals in hosiery goods of all kinds. The dispute relates to the rate of tax applicable to the turnover of mufflers and topas. These two articles are manufactured by the assessee. They are knitted out of cotton yarn. The question is as to whether cotton mufflers and topas are 'ready-made garments' or 'hosiery goods'. The rate of tax on hosiery goods is 1 per cent., while...
Smt. Sarju Bai Vs. Smt. Gango Bai and ors.
Court: Allahabad
Decided on: Apr-10-1972
Reported in: (1972)IILLJ540All
Satish Chandra, J.1. A learned single Judge felt there was a conflict of decisions on the construction and inter-action of Sections 3(2) and 5(1) of the Provident Funds Act, 1952, and referred the appeal to a larger Bench. A Division Bench recommended that the case should more properly engage the attention of a Full Bench. That is how the appeal has been laid before this Bench.2. Having heard learned Counsel we feel that in view of the facts of the case, the controversy regarding the construction of Section 5(1) does not really arise. But since the appeal itself has been referred to us for decision, we proceed to do so.3. One Ganesh Singh was employed in the Central Railway as a fitter. He was posted at Jhansi. He was a contributor to the provident fund. He retired on 9th February, 1957, but before the provident fund could be repaid to him he died on 9th March, 1957. At his death a sum of Rs. 5,129,25 stood to his credit as the provident fund while a sum of Rs. 1,770 was payable as spe...
Smt. P.D. Jaiswal and ors. Vs. the Regional Transport Authority, Allah ...
Court: Allahabad
Decided on: Apr-07-1972
Reported in: AIR1973All96
ORDERC.S.P. Singh, J. 1. The petitioners applied for the grant of a permit on the Allahabad-Udainbuzurg via Karari-Manjhanpur-Sirathu route. A portion of this route between Makhaukapul and Beni Ramka Purwa is a nationalised route. The petitioners allege that they had filed a sketch map of the route along with their application for permit, but this has been denied in the counter-affidavit. Be that as it may a permit was granted to the petitioners by a resolution of the Regional Transport Authority (vide resolution No. 8 dated 20-9-1969 and 7-10-1969). The permit granted to the petitioner mentioned the route as Allahabad-Udainbuzurg via Karari-Manjhanpur-Sirathu with a corridor restriction on a notified portion between Makhaukapul and Beniram Ka Purwa. The petitioners started plying on this route. Starting from the city of Allahabad, they passed from the Manori crossing, which is on a notified route, and thereafter took a route which linked up Manderi crossing with Bhagwatpur. Thereafter...
Durga Prasad and anr. Vs. Smt. Lilawati and anr.
Court: Allahabad
Decided on: Apr-07-1972
Reported in: AIR1972All396
K.N. Srivastava, J.1.The facts giving rise to this appeal are as follows:--There is a Nazul land about which there was a lease deed in favour of NathuRam. Nathu Ram gifted his property including the right in this lease to Smt. Lilawati, wife of Bengali Mal. This lease deed was executed in favour of Nathu Ram on 11-1-1937 for a period of 30 years. Therefore, the term of the lease had expired on 11-1-1967. On 13-11-1967, there was an agreement of sale between Smt. Lilawati wife of Bengali Mal and Smt. Lilawati wife of Shiv Sarup about the sale of the lessee rights. The price settled was Rs. 8,250/- out of which Rs. 500/-was paid as earnest money. There was a condition in this agreement that the sale deed was to be executed after Smt. Lilawati wife of Bengali Mal had got her name mutated over the property in dispute. Smt. Lilawati wife of Bengali Mal, who shall hereinafter be called as 'the vendor', made an application for getting her name mutated. It appears that till April 1969, she was...
State of U.P. and ors. Vs. Raghubir Sahai and anr.
Court: Allahabad
Decided on: Apr-07-1972
Reported in: AIR1972All555
S.D. Khare, J.1. This is a special appeal directed against an order dated 2nd September, 1969, passed by a learned Single Judge of this Court allowing the writ petition of the respondent No. 1 (Raghubir Sahai), and directing the opposite parties not to take further steps to implement the so-called sale in favour of opposite party No. 4, Matru Khan.2. The facts leading up to this appeal, briefly stated, are that Raghubir Sahai (respondent No. 1), being a forest contractor, had taken numerous contracts from the Forest Department during the year 1965-66 and subsequent years. The Deputy Conservator of Forest, South Kheri Division, Lakhimpur Kheri, issued a notice in the year 1968 that the forest produce belonging to certain contractors, who had not paid their dues and whose timber was stacked in the Depot of one Bakhshish Ahmad contractor at Mailani railway station in that district, would be auctioned on 10th December, 1968, accordingly the wood belonging to the petitioner (respondent No. ...
industrial Chemical Corporation Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Apr-07-1972
Reported in: [1973]30STC172(All)
S.N. Seth, J.1. The assessee, Messrs. Industrial Chemical Corporation, Ghaziabad, carried on business in paints, marble chips, white cement, coal-tar, etc. It also dealt in carbide of calcium. For the assessment year 1963-64 its turnover in respect of calcium carbide, imported from outside U.P., was determined 'at Rs. 63,720.93. The Sales Tax Officer assessed this turnover to tax amounting to Rs. 4,460.47 by applying the rate of 7 per cent, as provided in Notification No. ST. 3391/X-1012/1962 dated 1st July, 1962, treating calcium carbide as a chemical.2. The assessee went up in appeal claiming that calcium carbide is not a chemical within the meaning of that notification and that its turnover should have been assessed to tax at the rate of 2 per cent, as an unclassified item. The Assistant Commissioner (Judicial), who heard the appeal, came to the conclusion that when calcium carbide is brought into contact with water, it reacts to it and emits acetylene. It was therefore a chemical w...
Bangali Mal Bhargava Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Apr-07-1972
Reported in: [1973]30STC379(All)
R.L. Gulati, J. 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 is a dealer in foodgrains. In respect of the assessment year 1956-57, the assessee applied for exemption under Rule 20-B of the U.P. Sales Tax Rules. Exemption order was passed on 30th March, 1961, determining the amount of exemption fee payable by the assessee. The assessee was required by a notice to pay the exemption fee by a certain date. This notice was not complied with, with the result that it became necessary for the department to pass an assessment order against the assessee under Rule 23. Accordingly, the Sales Tax Officer issued a notice under Section 21. No compliance appears to have been made of that notice, whereupon an assessment order was passed on 20th April, 1961.3. The assessee's contention was that the notice under Section 21 had not been served upon him at all. The department contended that the notice was tendered to the assessee's re...
State of U.P. Vs. Wali Mohammad
Court: Allahabad
Decided on: Apr-06-1972
Reported in: AIR1973All44
M.N. Shukla, J. 1. This Government appeal is directed against the order dated 16-9-1968 passed by the 1st Temporary Civil & Sessions Judge, Aligarh setting aside the conviction and sentence of the respondent under Section 14 of the Foreigners Act The respondent was convicted by thetrial Magistrate under Section 14 of the Foreigners Act and sentenced to one year's rigorous imprisonment; he was also directed to be deported to Pakistan thereafter. The appellate Court set aside the conviction and sentence and with regard to the direction about deportation it observed that the order of deportation or externment was not one which could be passed by that Court, as it was within the competence of the 'civil Authority' as defined in the Foreigners Act. Aggrieved by this order the Government has preferred this appeal in which a point of law has been canvassed by the parties. 2. The peculiar facts of this case furnished the learned counsel for the respondent with an ingenious argument which was p...
Mumtaz Ali and ors. Vs. Mohd. Sharif Khan
Court: Allahabad
Decided on: Apr-06-1972
Reported in: AIR1973All98
Hari Swarup, J.1. This is defendants' second appeal arising out of a suit for a permanent injunction to restrain the defendants from digging any foundations or making any constructions over the land in dispute. The plaintiff claimed that he had ease-mentary rights over this land and the same Were likely to be interfered with if the injunction sought for was not granted. The rights he claimed consisted of the right of passage and the right to use the land as Sahan for purposes of sitting and sleeping. The defence was that the plaintiff had no such right and that the land belonged to the defendants and that they had the right to dig foundations and make constructions. The trial Court dismissed the suit. On appeal by the plaintiff the additional Civil Judge reversed the trial Court's decree and decreed the suit and issued the injunction prayed for. Aggrieved by the decree, the defendants have come up in second appeal.2. Learned counsel for the appellants has contended firstly, that the fi...
Ram Sahai and anr. Vs. Mata DIn and ors.
Court: Allahabad
Decided on: Apr-05-1972
Reported in: AIR1973All101
Hari Swarup, J.1. This is plaintiff's second appeal arising out of a suit for a mandatory injunction to direct the defendants to fill up a pit dug by the defendants on their land shown by Letters ABCD in the plaint map and for recovery of Rs. 200/- as damages caused to the plaintiffs* house by reason of this pit. According to the plaintiffs the pit had been dug near the northern wall of their house. During the rainy season the pit got filled up with rain water and it percolated towards the plaintiffs* house damaging theis wall. The defendants denied that any damage was caused to the plaintiffs by any act of the defendants. The trial court believed the plaintiffs' evidence and held that the pit had been dug by the defendants and that rain water had percolated towards the plaintiffs house and damaged their wall, and that the plaintiffs had suffered damages to the extent of Rs. 200/-. On these findings the trial court decreed the suit both for injunction and damages. The defendants' went ...
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