Allahabad Court September 1972 Judgments
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Kanodia Brothers Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Sep-14-1972
Reported in: [1973]31STC525(All)
R.L. Gulati, J.1. In compliance with the directions of this court under Section 11(4) of the U.P. Sales Tax Act, the Judge (Revisions), Sales Tax, U. P., Lucknow, has submitted this statement of the case for the opinion of this court on the following questions of law :(1) Whether on the facts and in the circumstances of the case, when the notice under Section 21 of the U.P. Sales Tax Act was issued by the Assistant Sales Tax Officer, the assessment could have been completed by the Sales Tax Officer ?(2) Whether on the facts and in the circumstances of the case, the transfer of the case by the Assistant Sales Tax Officer to the Sales Tax Officer was valid in law ?(3) Whether on the facts and in the circumstances of the case, the assessment order purporting to be under Section 21 of the U.P. Sales Tax Act could be treated as one under Section 7(3) of the Act?2. The assessee is a dealer in cloth at Kanpur. As the assessee did not file a return of its turnover for the assessment year 1948-...
State Vs. S.N. Dikshit
Court: Allahabad
Decided on: Sep-14-1972
Reported in: 1973CriLJ1211
M.N. Shukla, J.1. These proceedings under the Contempt of Courts Act. 1971 (Act No. 70 of 1971). hereinafter referred to as the Act. were initiated at the instance of the District Judge. Etawah arising out of an application made by the Additional District 'Magistrate (Judicial) Sri Ghyasuddin Ahmad to the Registrar of the High Court of Judicature at Allahabad.2. It is necessary to refer to the background which led to the making of the above reference to this Court. The opposite party claims to be the Secretary of the Electric Workers' Union. Etawah. On September 15. 1970 he brought a complaint against Sri N. P. Dutta. Chief Engineer of the Western -U. P. Electric Supply Co. Ltd. Etawah, for offences under Sections 341. 504 and 506 of the Indian Penal Code. While that complaint was pending enquiry, he filed another complaint on January 16, 1971 against Sri N. P. Dutta as well as three others, namely Sarvasri K, L. Pahuia Labour Laws Adviser. Krishna Prasad. Managing Director of the said...
Beni Chand Vs. Smt. Kamla Kunwar and ors.
Court: Allahabad
Decided on: Sep-13-1972
Reported in: AIR1973All9
N.D. Ojha, J.1. This is an application for certificate under Article 133(1)(a) (b) and (c) of the Constitution of India. Smt. Kamala Kunwar respondent No. 1 made an application for probate of a will executed by one Smt. Jaggo Bai on October 26, 1961. Beni Chand entered a caveat and filed a written statement contesting the claim of Smt. Kamla Kunwar. The application was dismissed by a learned Single, Judge, but on special appeal by Smt. Kamala Kunwar the order of the learned Single Judge was set aside and probate of the will was granted to her by a Bench of this Court. Now Beni Chand has filed this application for certificate. In paragraph 21 of the affidavit filed in support of the application for certificate it has been stated that 'a decision has been recorded in favour of the applicant Kamala Kunwar who has been held entitled to a grant of probate and the property worth Rs. 1,86,799.14 according to the plaintiff and Rs. 5,90,000/- according to the defendants case covered by the will...
Brij Bhushan Mittal Vs. Mannoo Lal Mittal and ors.
Court: Allahabad
Decided on: Sep-12-1972
Reported in: AIR1973All313
A.K. Kirty, J.1. This is an appeal under Section 6-A of the Court Fees Act (hereinafter called the Act).2. The plaintiff, his two brothers (defendants Nos. 1 and 3) and their father Piarey Lal constituted a Hindu Joint Family. Piarey Lal died on 9-3-1966; whence, the Share of each of his sons in the coparcenery property became 1/3rd by survivorship. Piarey Lal in his capacity as the Karta of the family had purchased two bungalows with joint family funds. The bungalows belonged to the joint family. Shortly before filing the suit the plaintiff came to know that taking undue advantage of Piarey Lal's old age and mental and physical infirmity, defendant No. 1 in collusion with defendant No. 3 had managed to get a deed dated 24-10-1945 executed by Piarey Lal transferring the bungalows in question to his wife, defendant No. 2. The said deed is void and no title passed to defendant No. 2 thereunder; nor is the plaintiff in any way bound by the same. Upon these allegations, the plaintiff-appel...
State of U.P. Vs. D.K. Dass Vidhi
Court: Allahabad
Decided on: Sep-11-1972
Reported in: AIR1973All369
M.N. Shukla, J.1. This reference made to this Court relates to a contempt alleged to have been committed by one D. K. Dass Vidhi in the course of a case under Section 411, Indian Penal Code, which was pending in the Court of Sri R. C. Jain, Munsif-Magistrate, First Class, Meerut.2. The short facts of the case are that a criminal complaint was instituted by D. K. Dass Vidhi in the court of the Additional District Magistrate (Judicial), Meerut, on 27-9-1966, who transferred it to the court of the Judicial Officer, Ghazhbad, for disposal according to law. The case had a chequered history and was transferred from one court to another frequently on the applications for transfer made by the contemner himself. Besides these transfers, adjournments were also sought by him evidently with a view to procrastinating the proceedings. Ultimately the case was received in the court of Sri R. C. Jain, Munsif-Magistrate, Meerut, by transfer on 15-9-1970 and it was ordered to he put on the date fixed. On...
Dharam Das Vs. Bishun Narain
Court: Allahabad
Decided on: Sep-08-1972
Reported in: AIR1973All376
T.S. Misra, J.1. This is plaintiff's appeal arising out of a suit filed by him against Gorcy Lal and Vishun Dayal for recovery of a loan of Rs. 375/- said to have been advanced by his father to Har Prasad who had agreed to repay the same with interest at the rate of 2% per month and had executed a pronote in favour of Laxman Lal. It is alleged that Har Prasad paid a sum of Rupees 5/- on 26th May, 1956 towards the said loan and had paid further sum of Rs. 2/- on 24th May, 1959 towards the same. Laxman Lal died on 10th day of the month of Mash Samvat 2010 leaving behind the plaintiff as his sole heir Har Prasad is also said to have died on 9th February, 1962, leaving behind the defendants as his heirs. It was alleged that the defendants were in possession of the property of the deceased Har Prasad as heirs and were liable to repay the debt of the deceased. On these allegations the plaintiff claimed a decree for Rs. 1175/- against both the defendants. The defendant No. 1 did not put in ap...
Mustafa Khan Vs. the Deputy Director of Consolidation and ors.
Court: Allahabad
Decided on: Sep-08-1972
Reported in: AIR1973All372
1. This appeal arises out of consolidation proceedings. Mustafa Khan the appellant was the occupancy tenant of the plots in dispute. The appellant instituted a suit under Section 180, U. P. Tenancy Act, for ejectment of one Najib Khan on the allegation that Najib Khan was a trespasser. The suit was decreed on October 23, 1944. In execution of the decree, possession was restored to the appellant on August 26, 1945.2. Soon thereafter, two sons of Najib Khan, namely Mahboob Khan, respondent No. 4 and Vakil Khan, father of respondents Nos. 5 (1) and (11), filed an objection under Order 21, Rule 300. Civil Procedure Code, claiming that they were in possession of the plots in their own rights and they were illegally dispossessed in execution of the decree. They claimed that they were the donees of the mortgagee of the proprietary rights in relation to the plots in dispute and were in possession as such. The objection was allowed by the Execution Court, and in consequence, the two objectors w...
Shri Baidya Nath Ayurved Bhawan (P.) Ltd. Vs. Commissioner of Sales Ta ...
Court: Allahabad
Decided on: Sep-08-1972
Reported in: [1973]32STC317(All)
Satish Chandra, J.1. The Additional Judge (Revisions), Sales Tax, Agra, has referred the following questions of law for the opinion of this court:(1) Whether, upon the facts and in the circumstances of the case, the period of limitation, for filing an appeal is affected by the circumstance that the assessment Order and the notice of demand mentioned incorrectly the amount of tax already deposited ?(2) (a) Whether, upon the facts and in the circumstances of the case, the record which the Additional Judge (Revisions) could take into consideration under 10(3) of the Act. includes the notes of arguments recorded by the Assistant Commissioner (Judicial) during the hearing of the appeal ?(b) If so, whether the oral request, recorded in the note made therein, for condonation of delay can be taken into consideration as an application under 5 of the Limitation Act, for condoning the delay in filing the appeal ?(3) Whether, upon the facts and in the circumstances of the case, the finding of the ...
Chulai Ram Vs. Income-tax Officer (Collections)
Court: Allahabad
Decided on: Sep-07-1972
Reported in: [1974]94ITR463(All)
Gulati, J. 1. This is a petition under Article 226 of the Constitution.2. The petitioner was a partner in a firm constituted under a deed of partnership dated April 3, 1967. The partnership was formed to run country liquor shops at Varanasi under a licence from the Excise Department valid for one year from April 1, 1967, to 31st March, 1968. There were altogether four partners, one of the partners being Shyam Bihari. The firm was registered under the provisions of the Income-tax Act, 1961, for the assessment year 1968-69. On the expiry of the excise licence the firm was dissolved because it did not succeed in obtaining a licence for the subsequent year. For the assessment year 1968-69, the firm was assessed under the Income-tax Act and it being a registered firm the total income of the firm was allocated to the partners and taxed in their hands. It appears that Shyam Bihari failed to pay the tax assessed on him. The Income-tax Officer passed an order under Section 182(4) of the Act on ...
New Kashmir and Oriental Transport Co. (Private) Ltd. Vs. Commissioner ...
Court: Allahabad
Decided on: Sep-07-1972
Reported in: [1973]92ITR334(All)
R.L. Gulati, J.1. This is a petition under Article 226 of the Constitution arising out of a proceeding for search and seizure of the account books of the petitioner under Section 132 of the Income-tax Act, 1961.2. At the outset we are constrained to say that this case like some other cases of this nature which have come to our notice reveals a sorry state of affairs. The income-tax department seems to be labouring under a misconception with regard to the scope of Section 132 and the powers of the authorities concerned.3. The petitioner is a private limited company which is engaged in the business of transport at. Kanpur. On May 8, 1969, the income-tax department carried out a raid at the business premises of the petitioner-company as well as the residential premises of its cashier, Sri S. R. Verma, and seized 61 account books and other papers and documents. In its letter dated May 13, 1969 (annexure 'I' to the writ petition), the petitioner requested the first respondent, the Commissio...
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