Allahabad Court May 1973 Judgments
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Purshottam Dayal Varshney and anr. Vs. Commissioner of Income-tax and ...
Court: Allahabad
Decided on: May-16-1973
Reported in: [1974]94ITR187(All)
Gulati, J. 1. The petitioner No. 1, Sri Purshottam Dayal Varshney, was at the material time the karta of a Hindu undivided family known as ' P. D. Varshney & Brothers' which is the petitioner No. 2. On December 29, 1956, a sum of Rs. 30,000 was gifted to Smt. Ganga Devi, the widowed mother of Sri P. D. Varshney, out of the funds of the Hindu undivided family and with this amount she purchased 30 ordinary shares of Rs. 1,000 each of M/s. S. K. Glass Works Ltd., Kandra. She received a dividend of Rs. 15,000 on October 14, 1957, and the second dividend of Rs. 18,000 was received by her in the year 1958. She filed her return lor the year 1959-60, showing therein dividend income of Rs. 18,000. The Hindu undivided family also filed its return for that year and the dividendincome received by Smt. Ganga Devi was not included in that return. On March 9, 1960, the Income-tax Officer passed an assessment order against the Hindu undivided family for the year 1959-60, clubbing the income of Smt. Ga...
Sales Tax Officer Vs. the Official Liquidator
Court: Allahabad
Decided on: May-16-1973
Reported in: [1975]35STC639(All)
C.S.P. Singh, J.1. This special appeal arises out of an application under Rule 164 of the Companies Rules, 1959, and has been filed by the Sales Tax Officer.2. An order for winding up of Messrs. Northern India Oil Industries was made by this court on 7th August, 1963. The company was in arrears of sales tax to the tune of Rs. 22,468.88 for the assessment years from 1954-55 to 1959-60. A claim for priority of this arrear was made under Section 530(1) of the Companies Act. The Official Liquidator accepted the claim for priority in respect of arrears of some of the years, but rejected the claim in respect of arrears for the assessment years 1954-55 to 1958-59, on the ground that these arrears had not become due within twelve months before the date of the winding up order, i.e., between 7th August, 1962, and 7th August, 1963. An appeal filed to the Company Judge was rejected qua the claim for priority. The Sales Tax Officer has now appealed against this part of the order of the learned sin...
Nanha and anr. Vs. Deputy Director of Consolidation, Kanpur and ors.
Court: Allahabad
Decided on: May-15-1973
Reported in: AIR1976All91
Satish Chandra, J.1. During consolidation operations the petitioners filed an objection claiming to be co-sharers in the holding. Their claim was contested by respondents 4 and 5. One of the issues framed by the Consolidation Officer was whether Beni and Gappu died before the death of Chandi, if so, its effect. In support of their case that Chandi had died before the other two, the petitioners had, inter alia, filed extracts from death registers. The Consolidation officer after considering the evidence on record, held that Gappu and Beni died before Chandi, On, inter alia, this finding the objection of the petitioners was rejected. The petitioners went up in appeal. The Settlement Officer elaborately discussed the extracts from the death registers and rejected them. He confirmed the finding of the Consolidation Officer and dismissed the appeal. The petitioners filed a revision. The Deputy Director of Consolidation stated that he had carefully gone through the record of the case in the ...
Satwant Singh Grewal Vs. the Board of High School and Intermediate Edu ...
Court: Allahabad
Decided on: May-15-1973
Reported in: AIR1974All273
ORDEROmprakash Trivedi, J.1. This petition under Article 226 of the Constitution of India has been filed by Satwant Singh Grewal. The petitioner's case is that he appeared in the High School Examination conducted by the Board of High School and Intermediate Education, Allahabad in 1971 as a regular candidate, his roll number being 228928. The result was declared in July 1971 but the petitioner's result was withheld. The result of one Syed Istifa AH, who had also appeared in this examination from the same centre with roll No. 228934 was similarly withheld. In October, 1971 the petitioner received a communication from the Board of High School and. Intermediate Education, opposite party No. 1, requiring him to be present at the College on a fixed date and time to face an enquiry in connection with the withholding of his result. He went to the College on the appointed date and time. There a questionnare was handed over to the petitioner by the officials of opposite party No. 1 containing s...
Swami Devanand Inter College Mathlar, Deoria Vs. Dy. Director of Educa ...
Court: Allahabad
Decided on: May-15-1973
Reported in: AIR1973All587
ORDERH.N. Seth, J.1. Swami Devanand Inter College Math, Deoria through its Manager Sri Chandra Shekhar Giri, has filed the present writ petition under Article 226 of the Constitution. It is prayed that the orders dated 22nd September, 1971 and 31st July, 1972, passed by the District Inspector of Schools and the order dated 4th February, 1972 passed by the Deputy Director of Education, in connectionwith the salary payable to Sri Jai Ram Pathak (respondent No. 3), a Sanskrit teacher of the Institution, be quashed.2. According to the allegations made in the petition the petitioner institution was established in the year 1930. On 1st August, 1946, respondent No. 3, Sri Jai Ram Pathak was appointed to teach Sanskrit to students of classes VI to VIII. However, in the year 1946, the Institution was upgraded to High School standard and was recognised as such by the Board of High School and Intermediate Education. 'Subsequently, in the year 1950, the Board recognised the institution for teachin...
Trilok Chand Vs. the Chief Controlling Revenue Authority
Court: Allahabad
Decided on: May-11-1973
Reported in: AIR1973All473
C.S.P. Singh, J.1. The Chief Controlling Revenue Authority, has under Section 57 of the Stamp Act referred, the following questions for our opinion: --'1. Whether the document (a copy of which is Annexure I to this reference) is an agreement to let tolls and is included within the meaning of a lease as given in Section 2(16)(c) of the Stamp Act read with Article 35 thereof and is chargeable under Article 35 (b) of Schedule I-B of U. P. Stamp (Second Amendment) Act, 1958 with a duty of Rs. 195/-.2. In case the answer to the above question is in the negative, is the document(Annexure I) chargeable with stamp duty under any other Article of the Stamp Act, and if so what?'2. The Town Area Committee Modinagar decided to auction the rights to realise fee of Tonga stand and Rickshaw licence of Modinagar, Ghaziabad, district Meerut for the year 1960-61, and it held an auction on the 20th March 1960. This auction was Conducted by the officers of the Town Area Committee and the reserved Price fo...
Abdul Sattar Vs. Chhaji Lal and ors.
Court: Allahabad
Decided on: May-10-1973
Reported in: AIR1973All538
Hari Swarup, J.1. This is a plaintiffs second appeal arising out of a suit for a mandatory injunction to direct the defendants to close their windows in the eastern wall of their house and for a permanent prohibitory injunction to restrain the defendants from doing any such act as may affect the plaintiffs' right of privacy in respect of the Sahan, latrine and bathroom situate to the north of the plaintiff's house. The trial Court decreed the suit. On appeal by the defendants plaintiff's suit was dismissed.2. The lower appellate Court held that the plaintiffs right to privacy was not disturbed by the windows and that the plaintiff had no right of privacy in respect of thecourtyard to the north. Learned counsel appearing for the appellant contends that the findings of the Court below are vitiated in law as they are based on misreading of evidence. It is not necessary in this case to go into the merits, as the decree suffers from no error of law. Every person has a right to open as many ...
Sarjoo Prasad Vs. the State of Uttar Pradesh
Court: Allahabad
Decided on: May-09-1973
Reported in: 1973CriLJ1411
ORDERK.B. Strivastava, J.1. The petitioner Sarju Prasad was convicted under Section 16, Prevention of Food Adulteration Act for contravention of Section 7 of that Act, for sale of adulterated milk and was sentenced to rigorous imprisonment for six months and to pay a fine of Rs. 1000/-. His appeal against that conviction was dismissed; and it is in these circumstances, that he has come up in revision to this Court.2. The only point argued by the learned Counsel for the petitioner is that it is mandatory under the law to give sufficient details in the charge with regard to the manner in which an article of food is deficient or adulterated and if those particulars are omitted from the charge, the trial becomes invalid and conviction cannot follow on the basis oi such an invalid charge. In support of this contention of his, he has placed reliance upon two decisions of this Court. These are Ramesh Chandra v. State. (1970 All Cri Rule 144) and Girwar v. State, (1971 All Crl.. Rule 219). In ...
Mushtaq HussaIn and anr. Vs. the Secretary, Board of High School and I ...
Court: Allahabad
Decided on: May-08-1973
Reported in: AIR1973All537
ORDERR.L. Gulati, J.1. The petitioners are real brothers. Both of them appeared as regular students in the Intermediate Examination conducted by the Board of High School and Intermediate Education, Uttar Pradesh, in the year 1971 from the Islamia Inter College, Muzaffarnagar. They had offered the same subjects, one of which was Biology. They appeared in the Examination from the same Centre, namely, S. D. Intermediate College, Muzaffarnagar. They were sitting in the same room and in the same row but in between them there was another candidate. It appears that the Examiner, who examined their answer books found similarity in their answers to question Nos. 3, 7 and 8 of the Biology second paper. He suspected that they had used unfair means in answering their question papers and accordingly reported the matter to the Head Examiner. On August 24, 1971, an Enquiry Committee was appointed to investigate the charge of using unfair means by the petitioners. The Committee exmined the petitioners...
Commissioner of Income-tax Vs. Vikram Cotton Mills Ltd.
Court: Allahabad
Decided on: May-08-1973
Reported in: [1977]106ITR829(All)
Satish Chandra, J.1. The Income-tax Appellate Tribunal, Bombay Bench, has referred the following question of law for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the income derived by the assessee-company by way of lease-rent from the letting out of its assets during the years ended December 31, 1959, December 31, 1960, December 31, 1961, and December 31, 1962, is assessable to tax under the head 'profits and gains of business' or under the head 'income from other sources' ?'2. The question relates to the assessment years 1960-61, 1961-62, 1962-63 and 1963-64.3. The assessee-company was a limited company. It carried on the business of manufacture of textiles. From 1949 the assessee-company started running into losses. At the end of December, 1953, the position was that as against the capital of Rs. 11,00,000 the accumulated liabilities of the assessee-company amounted to Rs. 26,00,000. Because of this the assessee-company stopped its manufactu...
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