Allahabad Court November 1973 Judgments
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Commissioner of Sales Tax Vs. Om Iron Foundry
Court: Allahabad
Decided on: Nov-14-1973
Reported in: [1974]33STC82(All)
Satish Chandra, J.1. The Additional Judge (Revisions), Sales Tax, Agra, has referred the following question of law for the opinion of this court:Whether, under the circumstances of the case, the pulleys sold by the assessee are liable to tax at the rate of 6 per cent as machine parts as per Notification No. ST-7098/X -- 1012-1965, dated 1st October, 1965, or are mill-stores and hardware liable to tax at the rate of 3 per cent under Notification No. ST-1367/X -- 1045(19)-1960, dated 5th April, 1961?2. The question relates to the assessment year 1965-66. In that year mill-stores were liable to tax at the rate of 3 per cent, but the unclassified items were liable to be taxed at 2 per cent. The Sales Tax Officer held that the turnover of pulleys manufactured by the assessee was liable to be taxed as machine parts at 6 per cent. That view was affirmed on appeal. The Judge (Revisions) held that these pulleys were liable to be taxed as hardware. The question, mentioned above, has been referre...
Commissioner of Sales Tax Vs. Vaish Glass Works
Court: Allahabad
Decided on: Nov-14-1973
Reported in: [1974]33STC513(All)
Satish Chandra, J.1. The Additional Judge (Revisions), Sales Tax, Agra, has referred the following question of law for the opinion of this court:Whether, under the circumstances of the case, the Additional Judge (Revisions), Sales Tax, was legally justified in condoning the delay in filing the appeal?2. It appears that for the assessment year 1962-63 an ex parte assessment order was passed by the Sales Tax Officer on 31st March, 1964. It was served on the assessee on 22nd May, 1964. The assessee filed an application under Section 30 of the Sales Tax Act for setting aside the ex parte order. The application was ultimately dismissed on 25th March, 1967. The assessee then went up in appeal which was also dismissed. The assessee then went up in revision which was dismissed on 26th July, 1968.3. On 19th August, 1968, the assessee filed an appeal against the original ex parte assessment order. The memorandum of appeal was accompanied by an application under Section 5 of the Indian Limitation...
The Union of India (Uoi) and anr. Vs. Parmeshwar Dayal and Co. and ors ...
Court: Allahabad
Decided on: Nov-13-1973
Reported in: AIR1974All285
Jagmohan Lal, J. 1. This second appeal filed on behalf of Union of India arises out of a suit filed by the plaintiff-respondent for recovery of Rupees 1973/- along with interestand costs of the suit.2. The facts as alleged by the plaintiff were that the defendant respondent No. 4 who is a dealer in cloth in Assam State had purchased some cloth from the plaintiff-respondent on credit and in order to pay its price sent currency notes worth Rs. 1973/- in an insured cover from Assam addressed to the plaintiff at Tanda in District Faizabad. The delivery of this insured cover was taken at the post office Tanda by the plaintiff's man after signing a receipt to the effect that the insured cover had been received by him with its seals intact. But after opening the envelope he found that instead of currency notes it contained only waste paper pieces. He, therefore, made a complaint to the post office. He suspected that the currency notes had been taken out from the envelope by some postal employ...
Abdul Majeed and anr. Vs. the Regional Transport Authority, Jhansi and ...
Court: Allahabad
Decided on: Nov-13-1973
Reported in: AIR1974All469
Satish Chandra, J.1. Respondent No. 2 is a resident of the State of Madhya Pradesh. He held a stage carnage permit for the Jhansi-Mahoba route. In due course he applied for its renewal to the Regional Transport Authority, Gwalior. Madhya Pradesh. The appellants, who are operators on this route or a portion thereof, filed objections. The Regional Transport Authority however dismissed the objections and granted the renewal In due course, respondent No. 2 applied and obtained counter-signature from, the Regional Transport Authority Jhansi, because though a part of the route in question lay in Madhya Pradesh but both its termini were situate within U.P. The appellants challenged the action of the Regional Transport Authority Jhansi in countersigning the permit, by instituting a writ petition in this Court. The learned single Judge dismissed the petition. Hence the present appeal.2. For the appellants it was urged that neither the Regional Transport Officer, Gwalior had jurisdiction to gran...
Omrao Industrial Corporation (Pvt.) Ltd. Vs. Sales Tax Officer and anr ...
Court: Allahabad
Decided on: Nov-12-1973
Reported in: [1974]33STC343(All)
Satish Chandra, J.1. The petitioner is a registered company. At its factory at Kanpur it produces various kinds of oil from oil-seeds. It established a solvent extraction plant for recovery of oil from oil-cakes and rice bran. In the course of sales tax assessment proceedings the petitioner claimed that the solvent rice bran sold by it was exempt from tax. The Sales Tax Officer did not agree and by an assessment order dated 26th March, 1973, passed for the assessment year 1968-69, it held that the de-oiled rice bran was neither cattle fodder nor oil-cake and, therefore, it was not exempt from tax. It appears that the same point was involved in different assessment orders either before the Sales Tax Officer or in appeal. With a view to seek a final decision of the question from this court the petitioner instituted a writ petition challenging the validity of the aforesaid assessment order.2. In the Survey of India's Export Potential of Oil-Cakes, Vol. IV, page 1, de-oiled rice bran is de...
Smt. Ram Rati and ors. Vs. Gram Samaj, Jehwa and ors.
Court: Allahabad
Decided on: Nov-08-1973
Reported in: AIR1974All106
Gulati, J. 1. This is a petition under Article 226 of the Constitution arising out of proceedings under the U. P. Consolidation of Holdings Act (hereinafter referred to as the Act).2. One Smt. Dhanraj Kuar died leaving some grove and agricultural plots which she had inherited from her husband. She had acquired Bhumidhari rights in respect of the agricultural plots before her death. During the consolidation proceedings the Gaon Sabha, Jehwa moved an application before the Consolidation Officer claiming that as Smt. Dhanraj Kuer had died heirless her entire holding vested in the Gram Samaj. The original petitioners Bhagwan Singh and Lalloo Singh filed objection laying claim to the estate of the deceased widow on the basis of:--(i) inheritance being her husband's brother's son's sons: (ii) Will executed by Smt. Dhanraj Kuer on 12-10-1962 in favour of Bhagwan Singh: (iii) Registered sale-deed dated 4-4-1963 executed by Smt. Dhanraj Kunwar in respect of her entire holding including groves i...
Gopal Krishna Gupta Vs. the Union of India (Uoi) and anr.
Court: Allahabad
Decided on: Nov-08-1973
Reported in: AIR1974All288
Hari Swarup, J. 1. This petition has been filed for a writ in the nature of Mandamus directing the respondents. Union of India and the Incharge, Joint Entrance Examination to Indian Institute of Technology, Northern Zone (K), Indian Institute of Technology, Kanpur to cancel the admission of the scheduled caste and scheduled tribe students, who did not secure qualifying marks in the entrance examination held in 1973. A further writ in the nature of Mandamus is claimed for consideration of the petitioner and other students similarly placed for admission to the Technological Institutions by eliminating the scheduled caste and Scheduled Tribe candidates who have failed to get the qualifying marks.2. The petitioner's contention is he had passed the Intermediate Examination held by the Board of High School and Intermediate Education and had appeared for the entrance examination held for admission to technological institutions run by the Union Government viz; Indian Institute of Technology. B...
Lal Bahadur and ors. Vs. the State of U.P. and ors.
Court: Allahabad
Decided on: Nov-07-1973
Reported in: AIR1975All9
Kaul, J. 1. This special appeal is directed against the order of learned Single Judge dated 31st August. 1971, in Writ Petition No. 1286 of 1969. The writ petition related to a matter arising out of Land Acquisition Act, 1894, (hereinafter referred to as the Act). A notification under Section 4 dated 26th of September, 1946, was published in the Gazette of 12th October. 1946, of which Annexure 1 to the writ petition is a copy. Land acquired therein was denoted by names of villages. Approximate area in acres was also noted the total area to be acquired being 4977 acres. In that very notification it was mentioned that the Governor being of opinion that provisions of Section 17, Sub-sections (1) and (2) were applicable, a direction was made under Sub-section (4) of the aforesaid section that provisions of Section 5A of the Act would not apply. Notification under Section 6 of the Act was issued by the Government on 18-2-1959. In that notification land acquired was limited to 200 acres rela...
Commissioner of Income-tax Vs. Meerut Bidi Factory
Court: Allahabad
Decided on: Nov-05-1973
Reported in: [1977]107ITR543(All)
R.L. Gulati, J.1. Under Section 256(1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal, Delhi Bench 'A', has submitted this statement of the case along with the following question of law for the opinion of this court:'Whether, on the facts and in the circumstances of the case, the sum of Rs. 11,159 received as dharamshala receipts could be brought to tax under the provisions of the Income-tax Act, 1961 ?'2. The assessee is a registered partnership firm. It is engaged in the business of manufacture and sale of bidis. During the previous year ending on October 24, 1965, relevant to the assessment year 1966-67, the assessee charged from its customers certain amount, which was credited to a separateaccount called dharamshala account. The charge was at the rate of certain percentage of the sale price of bidis and was separately shown in the sale vouchers issued to the customers. The total collection during the year amounted to Rs. 11,159. The Income-tax Officer called upon th...
Kalloo Mal Visheshwar Prasad and anr. Vs. Secretary to Government of U ...
Court: Allahabad
Decided on: Nov-05-1973
Reported in: 1974CriLJ529
K.N. Singh, J.1. Messrs. Kalloo Mal Visheshar Prasad is a partnership firm having Ram Gopal and Durga Prasad as its partners. They own house, old No. 7 and new No. 106, Rambagh, in the City of Allahabad. Proceedings under the U. P. Temporary Accommodation Requisition Act. 1947, for requisitioning that house were initiated by the District Magistrate, Allahabad. A notice dated 7th April, 1973, was issued by Sri Anirudh Pandey the then District Magistrate, Allahabad, under Section 3 of the said Act to the owners of the aforesaid house requiring them to show cause why the house in question be not requisitioned for a public purpose. The owners appeared and filed objections before the District Magistrate. Arguments were heard on 25th April, 1973. but before any final order could be passed the owners filed a writ petition (No. 2772 of 1973) before this Court under Article 226 of the Constitution challenging the validity of the requisition proceedings and claiming relief for the quashing of th...
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