Allahabad Court February 1973 Judgments
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Brij Bahadur Lal Vs. the State Transport Appellate Tribunal and ors.
Court: Allahabad
Decided on: Feb-21-1973
Reported in: AIR1973All419
N.D. Ojha, J. 1. This Special Appeal has been filed against the judgment of a learned Single Judge dismissing a writ petition filed by the appellant. The appellant. Brij Bahadur Lal, held a regular stage carriage permit on Panari-Sitapur route which was to expire on May 28, 1970. Before that date, however, a scheme was published by the State Transport Undertaking under Section 68-C of the Motor Vehicles Act (hereinafter referred to as the Act) for nationalising that route. The appellant applied for renewal of his permit on November 17, 1969 and the Regional Transport Authority by its resolution dated April 24, 1970 renewed the permit for three years with effect from May 29, 1970. The scheme published under Section 68-C of the Act as aforesaid was approved and the said scheme as approved was published on August 29, 1970 as required by Section 68-D (3) of the Act. On the scheme being so published the Regional Transport Authority cancelled the appellant's permit on September 12, 1970 and ...
Teen Moorti Financiers Vs. Nanak Chand and ors.
Court: Allahabad
Decided on: Feb-21-1973
Reported in: AIR1973All515
ORDERHari Swarup, J. 1. This revision has been filed against an appellate order passed under Section 39 of the Arbitration Act. The parties had entered into an agreement to refer the dispute to the arbitration of Sri J. P. Verma, He gave an award in favour of the Teen Murti Financiers. They filed an application under Section 14 of the Arbitration Act for making the award the Rule of the Court. Objections were filed by the other side including an objection that the arbitrator had misconducted himself. An issue in respect of the misconduct was framed. In the trial Court the objectors gave no particulars of the misconduct they alleged and the trial Court dealing with the issue of misconduct observed:'No particular act of the arbitrator has been pointed out from which it may beinferred that the arbitrator misconducted himself.'The issue was decided against the objectors. An appeal was filed by the objectors and in that appeal it was contended that , the arbitrator had misconducted himself ...
Chamba Singh Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Feb-20-1973
Reported in: AIR1973All552
ORDERC.S.P. Singh, J. 1. The points raised in this petition and in the other connected petitions are the same. They are being disposed of by a common judgment.2. The dispute relates to a land situate in village Dhimarpur. Tehsil Powayan, District Shahjahanpur. It appears that the land was recorded sometime back in the name of Satya Jeet Singh and Padamjeet Singh. Proceedings under the U. P. Imposition of Ceiling of Land Holdings Act took place and the land was declared as surplus. Thereafter the petitioner in the present petition filed objections under Section 14 of the Act. claiming rights in the surplus land. These petitions were dismissed by the prescribed authority as also by the appellate authority. A writ petition filed against that decision was also dismissed. The matter is now pending in this Court by way of a petition for leave to appeal to the Supreme Court.3. In the year 1969, the village was brought under consolidation operations. The petitioners have averred that in the re...
Om Prakash and anr. Vs. Anar Singh and ors.
Court: Allahabad
Decided on: Feb-20-1973
Reported in: AIR1973All555
ORDERHari Swarup, J.1. This is plaintiffs revision against the appellate order dismissing his appeal against the trial Court's order refusing to issue a temporary injunction during pendency of the suit. Plaintiff instituted the suit with the following relief:'The defendants be permanently injuncted not to interfere with the said tube-well (any machinery remaining, ought to be set up or with the electric connection etc. etc.) themselves or through other's direction or indirectly or under any appearances or claims or orders.'During the pendency of the suit an application was moved by the plaintiff for the grant of an interim injunction in the following terms:'It is therefore respectfully prayed that the defendants be restrained notto interfere with the possession of the plainiff and, further, not to prevent the plaintiffs in operating the tubewell in suit.'The trial Court dismissed the application on the finding that there was no machinery in existence and hence the question of operating...
Raja Ram Sonar Vs. Smt. Durga Devi Agarwal
Court: Allahabad
Decided on: Feb-19-1973
Reported in: AIR1973All568
J.M. Lal, J.1. This Judgment shall govern second appeals Nos. 478 of 1968, 286 of 1969 and 349 of 1969 which were connected and heard together. Each of these cases arises out of the suit for ejectment and arrears of rent filed by the landlord. In each case a decree for ejectment and arrears of rent was passed in favour of the landlord against the tenant. An appeal filed by the tenant against that decree passed by the trial Court in each case was dismissed by the lower appellate Court. Hence the tenants have now approached this Court by filing the second appeals.2. I heard the learned counsel for the parties. The common question of law that was raised on behalf of the appellants in all the three appeals was that the notice of termination of tenancy under Section 106 of the Transfer of Property Act was pre-mature in view of the provisions contained in tine U. P. (Temporary) Control of Rent and Eviction Act. At this place it may be pointed out that the landlord in the suit out of which se...
Kilburn and Co. Ltd. Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Feb-19-1973
Reported in: [1973]31STC625(All)
R.L. Gulati, J.1. This is a reference under Section 11(1) of the U.P. Sales Tax Act. The Additional Judge (Revisions), Sales Tax, Lucknow, at the instance of the assessee, has referred the following question for the opinion of this court:Whether ammonia paper and ferro paper fall within the category of paper ?2. The assessee deals in stationery and drawing materials. Among the articles sold by the assessee are ammonia paper and ferro paper. During the assessment year 1966-67, a question arose as to the rate of tax on the turnover of these articles. The assessee's contention was that they were unclassified goods and their turnover was liable to tax at the general rate of 2 per cent., as prescribed by the charging Section 3 of the U.P. Sales Tax Act (hereinafter referred to as the Act). The Sales Tax Officer, on the other hand, obviously relying upon a notification dated 1st July, 1966, held that these articles were paper and were liable to tax at 6 per cent. The assessee's appeal and re...
Bihari Vs. the State of U.P. and ors.
Court: Allahabad
Decided on: Feb-16-1973
Reported in: AIR1973All507
N.D. Ojha, J.1. This special appeal has been filed against the judgment of a learned single Judge dismissing a writ petition filed by the appellant. The dispute giving rise to this special appeal is in regard to certain plots of land situate in village Munderwa Tahsil and District Basti. The aforesaid village was brought under consolidation operation and the name of the appellant stood recorded in the basic year. Rupai respondent No. 6 filed an objection that of the plots in dispute he was a co-tenant along with Badal, that Badal died issueless and consequently he alone was entitled to be recorded over the said plots. The case of the appellant on the other hand was that of the plots in dispute Badal was exclusive tenant and he being the adopted son of Badal inherited the plots in dispute exclusively on the death of Badal and that Rupai respondent had no concern with these plots. The Consolidation Officer dismissed the objection of Rupai. On appeal however the Settlement Officer Consoli...
Seth Banarsi Das Gupta Vs. Commissioner of Income-tax (Central) and an ...
Court: Allahabad
Decided on: Feb-16-1973
Reported in: [1977]107ITR368(All)
Gulati, J.1. The petitioner was assessed to income-tax for the assessment years 1956-57, 1957-58, 1958-59, 1960-61 and 1962-63, by the Income-tax Officer (Central) Circle I, Meerut. Penal interest under Section 18A(6) of the Indian Income-tax Act, 1922 (hereinafter referred to as 'the Act'), was charged for all the years as the petitioner had failed to pay proper amount of advance tax as required under Sub-sections (1), (2) and (3) of Section 18 A. The petitioner applied to the Income-tax Officer for waiver of interest. The applications were made under Section 35 read with Rule 48 of the Indian Income-tax Rules, 1922. (The application for the year 1962-63 was made under Rule 40 of the Income-tax Rules, 1962, which corresponds to Rule 48 of the Indian Income-tax Rules, 1922). These applications were rejected. The petitioner then moved the Commissioner of Income-tax, Delhi (Central), New Delhi, the respondent No. 1, under Section 33A(2) of the Act by means of five separate applications. ...
Commissioner of Income-tax Vs. N. Khan and Brothers
Court: Allahabad
Decided on: Feb-16-1973
Reported in: [1973]92ITR338(All)
R.L. Gulati, J.1. The Income-tax Appellate Tribunal, Allahabad, has submitted the statement of the case under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as the 'Act').2. The assessee is a firm registered under the Act. For the assessment year 1962-63 it did not file a return of its income as required by Section 139(1) of the Act. Under that provision the return should have been filed by 30th November, 1962, Later on, in May 12, 1964, the assessee did file a voluntary return disclosing a net loss of Rs. 9,214. The Income-tax Officer did not accept the return and assessed the assessee at a total income of Rs. 64,922, which included a sum of Rs. 40,000 as income from undisclosed sources, being the aggregate amount of three cash credits, the source and nature of which the assessee was unable to prove and which it ultimately surrendered for assessment. The Income-tax Officer also initiated proceedings for levying penalty in respect of the default committed by the as...
Jagdish Prasad Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Feb-15-1973
Reported in: [1974]104ITR214(All)
Gulati, J.1. In compliance with an order of this court under Section 66(2) of the Indian Income-tax Act, 1922 (hereinafter referred to as to as 'the Act'), the Income-tax Appellate Tribunal, Delhi Bench 'A', has submitted this statement of the case and has referred the following two questions for our opinion :'1. Whether, on the facts and circumstances of the case, the income of Rs. 70,000 can be said to have escaped assessment because of the failure or omission on the part of the assessee so as to attract the provisions of Section 34(1)(a) of the Act ? 2. If the answer to the above question be in the negative, whether the Tribunal was right in affirming the assessment for the year 1943-44 made by the Income-tax Officer on February 22, 1952 ?' 2. The assessee is a Hindu undivided family consisting of Sahu jagdish Prasad and his sons. The family carried on a business in respect of which it adopted Dashra year as the accounting year. In the books relating to the previous year relevant to...
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