Allahabad Court April 1973 Judgments
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Commissioner of Income-tax Vs. Laxmi Rattan Cotton Mills Co. Ltd.
Court: Allahabad
Decided on: Apr-04-1973
Reported in: [1974]97ITR285(All)
C.S.P. Singh, J. 1. The Income-tax Appellate Tribunal, Allahabad, has under Section 256(1) of the Income-tax Act, 1961, referred the following two questions for our opinion : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the word 'month' occurring in Section 271(1)(a)(i) referred to English calendar month? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the penalty should be calculated with reference to the tax found due on the date of the completion of the assessment after deducting, inter alia, taxes paid by the assessee as advance tax and tax as per provisional assessment ?' 2. The assessee did not file his return for the assessment year 1958-59 by November 15, 1958, up to which date the Income-tax Officer had allowed time. The return was filed on February 18, 1959, after about three months of the expiry of that date. After the assessment had been completed on April 1, ...
Jagat Prakash Vs. State
Court: Allahabad
Decided on: Apr-03-1973
Reported in: 1973CriLJ1465
ORDERB.D. Gupta, J.1. Applicant Jagat Prakash was the proprietor of a Medical Store at Shamli known as 'Singhla Medical Store'. On the 25th of May, 1968, Sri K. S. Selot, Drugs Inspector, Meerut Range, visited the said Medical Store and purchased a few cartons including carton Ext. 1 purporting to contain a drug described as 'Durabolin' for a sum of Rs. 54.25P. On examination by the Public Analyst the contents of the cartons, which were in ampules inside the cartons, were found to be spurious. The applicant was, therefore, sent up for trial for the offence punishable under Section 27 read with Section 18 of the Drugs and Cosmetics Act, 1940. The applicant pleaded not guilty. He admitted sale of the cartons in question to the Drugs Inspector. The assertion which he, however, made was that he had sold those cartons in the same condition in which they had been received by him as part of a consignment which had been supplied to him by Messrs. Martin and Harris (Private) Ltd., Lucknow. The ...
Bhupal and ors. Vs. Mam Chand and ors.
Court: Allahabad
Decided on: Apr-02-1973
Reported in: AIR1973All543
T.S. Misra, J. 1. This is an appeal by Bhupal, Bishambhar and Kishan Lal defendants from the decree of the learned Additional District Judge, allowing the appeal of Mam Chand and dismissing the appeal of Sukhey. 2. The facts giving rise to this appeal may briefly be stated as follows. On 20th March, 1967, Mahabir as guardian of Mam Chand entered into an agreement with Sukhey defendant to purchase agricultural land for a sum of Rs. 8,000/- and paid a sum of Rs. 5,500/- in cash as earnest money. It was agreed that the sale deed would be got registered within three years and the balance of the sale consideration would be paid at the time of the registration of the document. Sukhey, however, did not execute the sale deed; instead he executed a sale deed on 7th September, 1968, in respect of a portion of that land in favour of the defendants Nos. 2 to 4 who purchased the said land with knowledge and notice of the agreement of sale which Sukhey had entered into with Mam Chand. The plaintiff ...
Jai Singh Vs. State
Court: Allahabad
Decided on: Apr-02-1973
Reported in: 1973CriLJ1466
M.L. Sinha, J.1. This appeal arises out of the judgment and order dated 10th of August, 1970, passed by the Second Additional Sessions Judge, Muzaffarnagar, convicting the appellant of the offence under Section 376 read with Section 511, Indian Penal Code and sentencing him to undergo five years' R. I, and to pay a fine of Rupees 500/-. In default of payment of fine the appellant has been directed to undergo six months' further R. I.2. The prosecution case briefly stated was as follows:-During the period the occurrence took place the appellant ran a betel-shop in Mu-halla Malhupura, Muzaffarnagar. Zainud-din (P. W. 7) lived in a house situate close to that shop. On 2nd of September, 1968, at about mid-day Zainuddin sent his niece Kumari Shabnam (P. W. 6), a child aged about 7 years, to purchase betels from the shop of the appellant. When she reached the shop of the appellant, the latter caught hold of her, took her into an adjoining kothri which was lying vacant, bolted it from inside ...
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