Allahabad Court May 1972 Judgments
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Dilawar Singh Vs. the Gram Samaj and ors.
Court: Allahabad
Decided on: May-29-1972
Reported in: AIR1973All411
K.N. Seth, J.1. In consolidation proceedings Smt Tulsa was allotted a chak in lieu of certain plots of which she was the recorded tenure-holder. While the consolidation operations were still in progress she died in 1962. On her death, the appellant made an application under Section 12 of the Consolidation of Holdings Act (hereinafter referred to as the Act) for mutation of his name in place of her name claiming to be her heir, being the daughter's son. Another application was filed by one Nathu Singh. The Gaon Samai also entered the arena claiming that Smt Tulsa had died without leaving any heir and her property had vested in the Gaon Samaj. The Consolidation Officer, by his order dated 13-5-1963, upheld the claim of the present appellant and rejected the claim put forward by the Gaon Samaj and Nathu Singh. The Gaon Samai preferred an appeal which was allowed by the Settlement Officer (Consolidation) by an order dated 28th November, 1963 holding that the property of Smt. Tulsa had vest...
Chandradeo Pandey and ors. Vs. Sukhdeo Rai and ors.
Court: Allahabad
Decided on: May-19-1972
Reported in: AIR1972All504
R.B. Misra, J.1. These two Civil Miscellaneous Applications arise out of Civil Revision No. 1777 of 1968. They came up for disposal before a learned Single Judge of this Court. He has referred these applications to a larger Bench because he felt that there was a conflict of opinion between two Division Bench decisions on the question whether an application in revision would abate if no substitution application was made within ninety days of the date of death of a deceased party. In the Union of India v. Shanti Swaroop AIR 1966 All 530, a Division Bench took the view that since there is no period of limitation prescribed for an application for substitution in revision, it can be made at any time so long as the application in revision is pending. A contrary view was taken by another Division Bench of Oudh Chief Court in Khuda Bux v. Maha Nand Tewari, AIR 1948 Oudh 84. It was held that if after the admission of a revision application one of the parties dies and an application to bring his...
Raja Jagdambika Pratap NaraIn Singh Vs. State of Uttar Pradesh
Court: Allahabad
Decided on: May-19-1972
Reported in: [1974]94ITR159(All)
Satish Chandra, J.1. The State of U. P. instituted a suit for the recovery of Rs. 3,02,982.62 as arrears of agricultural income-tax for the assessment year 1952-53 with pendente lite and future interest at twelve per cent. per annum. The learned civil judge, Faizabad, decreed the suit for recovery of Rs. 1,89,364.62 with interest at 4 1/2 per cent. per annum. Aggrieved Raja Jagdambika Pratap Narain Singh, the defendant, has come up in appeal.2. The plaint case was that the defendant, Raja, had agricultural income liable to tax under the Agricultural Income-tax Act, 1948, for the assessment year 1952-53. The Deputy Commissioner, Faizabad, on 27th November, 1952, passed an order assessing the defendant's income to a tax of Rs. 3,40,090. The defendant preferred an appeal (No. 65 of 1953) before the Agricultural Income-tax Commissioner. The appeal was decided on 25th November, 1953. The quantum of tax was reduced to Rs. 1,89,364.62. The assessee did not prefer a revision and the appellate ...
Hulas Rai Tulsi Ram Oil Mills Vs. State of Uttar Pradesh and anr.
Court: Allahabad
Decided on: May-19-1972
Reported in: [1974]33STC47(All)
H.N. Seth, J.1. The petitioner, Messrs. Hulas Rai Tulsi Ram Oil Mills, is a registered firm manufacturing mustard oil with the aid of Bengal type kolhus and expellers run by diesel engine. On 22nd January, 1969, the State Government issued a notification under Section 4-B, U.P. Sales Tax Act, declaring oils of all kinds other than edible oils, manufactured on ghannis by human or animal power, to be notified goods under the said Section. It further declared that with effect from the date of the notification purchase tax under Section 3-D on the first purchase of raw material by a dealer holding a recognition certificate for the manufacture of the said oil will be levied at the rate of 2 paise per rupee. In order to claim the relief granted by the aforesaid notification, the petitioner made an application on 26th March, 1969, under Rule 25-A of the Rules framed under the Act, praying for the grant of a recognition certificate. The Sales Tax Officer, Shahjahanpur, issued the recognition c...
Mahabir Prasad Vs. Peer Bux
Court: Allahabad
Decided on: May-18-1972
Reported in: AIR1972All466
Satish Chandra, J.1. This seven Judge Full Bench has been constituted to consider the five Judge Full Bench decision of this Court in (1878-80) ILR 2 All 654 (FB) (Reference by the Board of Revenue, N.W.P.)2. Mahabir Prasad, the applicant, made an application under Section 9, Provincial Insolvency Act, for declaration of Peer Bux, opposite party No. 1, as an in-solvant. It was alleged that Peer Bux had borrowed a sum of Rs. 4,000 from the applicant on 17-1-1967. He had agreed to supply 50 quintals of Rab at Rs. 80 per quintal in lieu of the borrowed sum-It was also agreed that in case of default Peer Bux would pay to the applicant the amount of profits at 50 per cent by way of damages. The transaction was evidenced by a deed of agreement and a receipt both dated 17-1-1967. Peer Bux did not supply the Rab as agreed and a sum of Rs. 4,000 was due from him. He had committed an act of insolvency by transferring his property.3. On the deed of agreement dated 17th January, 1967, being produc...
Mohd. Ilyas Vs. District Judge, Budaun and ors.
Court: Allahabad
Decided on: May-18-1972
Reported in: AIR1972All534
K.N. Singh, J. 1. The petitioner and respondents Nos. 2 to 7 contested the election of the Municipal Board, Budaun, held in May, 1971 from Ward No. 6 which was a double-member constituency. Petitioner Mohd. Ilyas and respondent No. 3, Tribeni Sahai, were declared elected. Respondent No. 2, Kunwar Bahadur, filed an election petition before the District Judge, Budaun, challenging the election of the petitioner on several grounds. The petitioner filed a written statement and raised certain objections about the vagueness of the pleadings. Respondent No. 2 the election petitioner thereupon filed an amendment application for amending the election petition. The District Judge, Budaun, who constituted the Election Tribunal allowed the amendments sought for by respondent No. 2 by his order dated 17th April, 1972. The petitioner has challenged the legality of the order of the Election Tribunal by means of the present petition under Article 226 of the Constitution. 2. Sri S. N. Misra, learned Cou...
Carlton Hotel (P.) Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: May-18-1972
Reported in: [1974]94ITR311(All)
Gulati, J. 1. In compliance with the order of this court under Section 66(2) of the Income-tax Act, the Income-tax Appellate Tribunal, Allahabad, has submitted a statement of the case and has referred the following three questions for our opinion :' 1. Whether, on the facts and in the circumstances of this case, any part of the sum of Rs. 2,000 paid as remuneration to Sri Satyandrajit Singh was liable to be disallowed under Section 10(4A) of the Act ? 2. Whether, on the facts and in the circumstances of the case, a part of the expenditure of Rs. 11,700 incurred on the purchase of crockery and linen was liable to be disallowed as capital expenditure ? 3. Whether, on the facts and in the circumstances of the case, the deduction claimed by the assessee-company of the sum of Rs. 1,500 on account of the medical expenses incurred on the treatment of its chairman was allowable ' 2. The assessee is a private limited company and runs a hotel known as ' Carlton Hotel' at Lucknow. The assessment ...
India Leather House and anr. Vs. the Sales Tax Officer and anr.
Court: Allahabad
Decided on: May-18-1972
Reported in: [1973]30STC357(All)
S.N. Dwivedi, J. 1. The first petitioner, M/s. India Leather House, Agra, is a dealer within the meaning of that term in the U.P. Sales Tax Act. The second petitioner is a partner in M/s. India Leather House. The petitioners did not file any return of their turnover of sales for the assessment year 1956-57. On 24th March, 1962, the first petitioner was assessed to sales tax under Section 21 of the U.P. Sales Tax Act. An appeal was preferred against the assessment order. It was allowed and the matter was remanded to the Sales Tax Officer for assessment. The petitioners filed a revision against the order of remand. It was dismissed. The Sales Tax Officer made another assessment. Again an appeal was preferred. It was allowed. The appellate authority remanded the case again to the Sales Tax Officer for assessment. It is at this stage that the petitioners have filed the present petition.2. Counsel for the petitioners has submitted two points for our consideration. First, there is no materia...
State of Uttar Pradesh Vs. Munna
Court: Allahabad
Decided on: May-18-1972
Reported in: 1973CriLJ1708
J.M.L. Sinha, J.1. This appeal arises out of the judgment and order dated 3rd October, 1968 passed by A. D. M. Budaun acquitting the respondent of an offence under Section 25, Arms Act.The facts of the case can briefly be stated thus:-On 31st March. 1968 near about 10 A.M. Ram Lai. Constable (P-W, 1). was on patrol duty in the locality known as Sarkari ganj. district Budaun. He received information through an informer that the appellant was coming from the side of the railway station and had a kripan in his possession for which ha had no licence. Ram Lai. Constable, therefore, picked up Munne (P.W. 2) and Afzal (P.W. 3) and then proceeded towards the railway station. A little distance ahead they noticed the appellant coming from the side of railway station. On seeing the police people he stopped and wanted to turn back. He was however surrounded by Ram Lai and the accompanying persons and was arrested. On a search being taken he was found in possession of a Kripan for which ho had no l...
Sunil Kumar JaIn Vs. the Board of High School and Intermediate Educati ...
Court: Allahabad
Decided on: May-17-1972
Reported in: AIR1973All27
ORDERHari Swarup, J. 1. The petitioner Sunil Kumar Jain had appeared at the Intermediate Examination of 1971 conducted by the Board of High School and Intermediate Education, U. P. (hereinafter called the Board). His result was withheld. Subsequently an enquiry committee was set up and the petitioner was served with a questionnaire. One of the questions was as to how he had solved the equation 53.5 x 46/1000 and got the result 2.461 without doing rough calculation. The petitioner's explanation was that he was in the habit of doing the rough calculation work on his palm or on the desk. This explanation was not accepted by the examinations committee and a report was made to the Board that the petitioner was guilty of using unfair means at the examination. On this report the Board cancelled the examination. Aggrieved by this order, the petitioner has filed the present Writ Petition.2. In the petition it has been asserted that the rough calculation work has been done on the palm or on the ...
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