Allahabad Court August 1973 Judgments
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Ram Baboo Lal Vs. Harish Chandra Burman and ors.
Court: Allahabad
Decided on: Aug-22-1973
Reported in: AIR1974All433
Asthana, J.1. The defendant-appellant was lessee of a Cotton Spinning Mill. The lease was reduced into a registered document and its term was five years. There is no dispute that the term of the lease expired on 28-4-1966. The defendant did not hand over possession of the mills in the same shape and form as was given to him on the expiry of the lease and continued to remain in possession. The plaintiff, who was the lessor, is said to have served upon the defendant, the lessee, a notice invoking the arbitration clause in the deed of lease and asking the defendant to appoint his arbitrator. It is said that the defendant replied to the notice intimating his choice of an arbitrator. It transpired that nothing was referred to the arbitrators. The plaintiff then commenced a suit for eviction of the defendant from the mills premises, for the possession thereof in the same shape and form as it was let out, and for recovery of mesne profits amounting to over a lakh of rupees. When the summons o...
S.C. Tyagi Vs. N.C. Gupta and anr.
Court: Allahabad
Decided on: Aug-22-1973
Reported in: 1974CriLJ428
M.N. Shukla, J.1. This case came to us on a reference made by the learned District and Sessions Judge. Saharanpur under the Contempt of Courts Act. 1971. The brief facts of the case are that Shri N. C. Gupta is the editor and Shri Surendra Pandit is the proprietor of the Hindi Newspaper 'Vidambana' published from Hartfwar and Dehradun.2. The editorial dated 11-4-1972 of the 'Vidambana' contained wild allegations about the Judges and Lawyers in this country and used vitunerative language, Hence, the learned District and Sessions Judge made a reference to this Court for taking such action as may be deemed proper against the publisher and the editor of the paper.3. This Court issued notices to the two contemners, who filed affidavits and they were also present before us today at the time of the hearing of the case. We perused the original editorial published in the newspaper 'Vidambana' dt. 11-4-1972 and also the affidavits filed by the contemners offering their defence. So far as contemn...
Commissioner of Sales Tax Vs. Jindal Brothers
Court: Allahabad
Decided on: Aug-20-1973
Reported in: [1973]32STC612(All)
H.N. Seth, J.1. At the instance of the Commissioner of Sales Tax, U.P., the Additional Judge (Revisions), Sales Tax, Bareilly, has stated the case and referred the following question for the opinion of this court in respect of the assessment year 1964-65 :Whether G.I. pipes for the year under question shall be taxed as hardware at the rate of 3 per cent or as an unclassified item at 2 per cent.2. For the assessment year 1964-65, the assessee, Messrs. Jindal Bros., filed returns, disclosing the turnover of the sale of G.I. pipes, effected by it, at Rs. 12,700. However, the Sales Tax Officer determined the turnover at Rs. 48,000 and calculated the sales tax payable on it by applying the rate of 3 per cent on the footing that G. I. pipes were hardware. In appeal, the assessee's turnover was fixed at the reduced figure of Rs. 17,000 and it was held that G.I. pipes being unclassified item, its turnover was liable to sales tax at 2 per cent- The Commissioner of Sales Tax took the matter up i...
Banaras Chemical Factory Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Aug-17-1973
Reported in: [1977]108ITR96(All)
R.L. Gulati, J. 1. This is a reference under Section 256(2) of the Income-tax Act, 1961. 2. The Income-tax Appellate Tribunal, Allahabad Bench, has submitted the statement of the case and has referred the following question for the opinion of this court: 'Whether, on the facts and in the circumstances of the case, the levy of penalty under Section 271(1)(c) of the Income-tax Act, 1961, is Justified ' 3. The assessee is a partnership firm. A search was carried out in its business premises and premises of the partners on October 3, 1964, when certain books of accounts and other documents were seized. From these documents it transpired that the assessee had been carrying on business on a large scale which was never entered in the account books produced before the department. The assessee, when confronted with this situation, by a written application dated October 4, 1966, made a voluntary disclosure of concealed income of Rs. 6 lakhs upon which it offered to be assessed. In the applicatio...
Commissioner of Income-tax Vs. Govind Narain
Court: Allahabad
Decided on: Aug-17-1973
Reported in: [1975]101ITR602(All)
R.L. Gulati, J. 1. This is a consolidated reference for the assessment years 1965-66 and 1966-67 under Section 256(1) of the Income-tax Act, 1961. 2. The assessee, Sri Govind Narain, was assessed to income-tax in the status of an individual up to the assessment year 1963-64. During the assessment proceedings for the year 1964-65, he claimed that the correct status should be that of a Hindu undivided family and not of an individual, because he had been allotted share on partition of a bigger Hindu undivided family of which he was a member. This claim was accepted by the Income-tax Officer. During the course of assessment proceedings for the assessment year 1965-66, he submitted an application dated May 20, 1965, before the Income-tax Officer claiming a partial partition in the family business carried on in the name of Munnilal and Company with effect from 31st March, 1965, on which date the total capital invested in the business was divided amongst the various members of the family. It ...
Commissioner of Wealth-tax Vs. Chander Sen
Court: Allahabad
Decided on: Aug-17-1973
Reported in: [1974]96ITR634(All)
Gulati, J.1. This is a consolidated reference relating to assessment years 1966-67 and 1967-68, arising out of proceedings under the Wealth-tax Act of the Hindu undivided family consisting of Lala Chander Sen, the karta, and his four sons. The connected reference is under the Income-tax Act and relates to the assessment year 1968-69. A common question of law arises in both these cases. Hence, they are being disposed of by a common judgment.2. Late Rangi Lal and his son, Chander Sen, constituted a Hindu undivided family. This family had some immovable property and a business carried on in the name of Khushi Ram Rangi Lal. On October 10, 1961, there was a partial partition in the family by which the business was divided between the father and the son, and, thereafter, it was carried on by a partnership consisting of the two. The firm was being assessed to income-tax as a registered firm and the two partners were being separately assessed in respect of their share of income. The house pro...
Sant Bux Singh Vs. Sales Tax Officer and ors.
Court: Allahabad
Decided on: Aug-17-1973
Reported in: [1974]34STC289(All)
R.L. Gulati, J. 1. This is a petition under Article 226 of the Constitution.2. One Sheo Prasad Rai ran a brick-kiln in village Sonkhari. Proceedings were taken against him for assessment of sales tax on the turnover of bricks sold during the assessment years 1962-63 to 1966-67. On 6th September, 1967, he filed before the Sales Tax Officer an affidavit in which he declared himself to be the sole owner of the business. On that basis the assessment order was passed against him for the assessment years 1962-63 to 1965-66 on the basis of best judgment as he had failed to produce proper accounts. Later on, however, on 22nd January, 1970, he filed another affidavit before the Sales Tax Officer declaring that the petitioner was also a partner with him and to support this contention he produced a partnership deed. The Sales Tax Officer thereupon recorded a finding for the assessment year 1966-67 that the petitioner was also a partner along with Sheo Prasad Rai. No notice of any kind was given t...
The Nagar Mahapalika Vs. Gopal
Court: Allahabad
Decided on: Aug-17-1973
Reported in: 1974CriLJ128
1. This is an appeal on behalf of Nagar Mahapalika, Ghaziabad against an order dated 15-9-1969 of Sri S. C. Misra, Additional Sessions Judge, Meerut acquitting the respondent under Section 16(1)(a)(i) of the Prevention of Food Adulteration Act.2. The prosecution story was that on 26-11-67 at about 4-45 p.m. the Food Inspector Sri J. C. Verma intercepted the respondent Gopal at Kaila Road, Ghaziabad, while the latter was carrying a can of milk over his head and another can in his hand for sale. On being questioned, the respondent replied that he was going to sell she-buffalo milk. Thereupon the Food Inspector aforesaid purchased a sample thereof in the presence of the witnesses, and divided the same in three separate phials. The Food Inspector also served a notice upon the appellant intimating that one phial of the sample would be sent to the Public Analyst. A receipt of its purchase was issued by the Food Inspector, which was signed by the witnesses. To each phial of the sample milk, 1...
Abdul Habib Vs. the State
Court: Allahabad
Decided on: Aug-16-1973
Reported in: 1974CriLJ248
K.B. Srivastava, J.1. The appellant Abdul Habib has been convicted under Section 302 of the Indian Penal Code, and sentenced to undergo imprisonment for life. This appeal is directed against that conviction and sentence.2. The prosecution case, in brief, is as follows:One Dr. Kapur in the Army Medical Corps. was posted at Lucknow and was occupying the Payagpur house as his residence. Sarwan Singh (P. W. 13) was also in Army Service and one of his duties was to carry Army dak to the residence of Dr. Kapur. He went to deliver the dak. as usual at about 4-45 P.M. on January 17. 1970, and after parking his cycle outside the house, delivered the dak to him. While he was about to return after delivering the dak, he noticed the appellant mounting his cycle and attempting to run away. Sarwan Singh challenged the appellant to stop and intercepted the flight by catching hold of his cycle. The appellant threupon whipped out a knife and gave a stab blow near the right elbow and then leaving the cy...
Commissioner of Income-tax Vs. Jananamandal Ltd.
Court: Allahabad
Decided on: Aug-14-1973
Reported in: [1977]106ITR976(All)
H.N. Seth, J.1. At the instance of the Commissioner of Income-tax the Income-tax Appellate Tribunal has made a consolidated reference in respect of three assessment years, viz., 1961-62, 1962-63 and 1963-64, under Section 66(1) of the Indian Income-tax Act, 1922.2. Briefly stated the facts as they emerge from the statement of the case are that in the previous years relevant to the three assessment years in question, the assessee-company's distributable surplus under Section 23A of the Indian Income-tax Act, 1922, were found to be Rs. 24,378, Rs. 89,941 and Rs. 90,110, respectively. The company did not pay any dividend to its shareholders. Accordingly, the Income-tax Officer computed the super-tax payable by the assessee, as required by Section 23A of the Act. The assessee filed an appeal before the Appellate Assistant Commissioner and contended that under the provisions of the Working Journalists Act, 1955, the company had to make provision for payment of gratuity to its workmen which ...
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