Allahabad Court August 1973 Judgments
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Kanhaya Vs. Harimohan and anr.
Court: Allahabad
Decided on: Aug-14-1973
Reported in: 1973CriLJ1846
ORDERP.N. Bakshi, J.1. This is an application under Section 561-A, Cr.PC arising out of proceedings under Section 145, Cr.PC On the report of the Station Officer Qasimabad the Sub-divisional Magistrate. Mohammadabad held that there was an apprehension of breach of peace in respect of a shop situate in village Bahadur Ganj. police station Qasimabad, district Ghazipur. He therefore, passed a preliminary order on 19-7-1972 and attached the shop on 25-7-1972. The Magistrate was unable to decide as to who was in actual possession of the disputed shop referred the dispute to Mun-sif. Mohammadabad under Section 146 Cr.PC A finding was returned by the Munsif on 24-4-1973. In pursuance thereof the Sub-divisional Magistrate passed his final order on 4-6-1973. Aggrieved thereby Kanhaiya has filed the present application in this Court for quashing the aforesaid order of the Sub-divisional Magistrate. Mohammadabad.2. I have heard counsel for the parties. The findings recorded by the Munsif. Mohamma...
Additional Commissioner of Income-tax, Lucknow Vs. Smt. Triveni Devi.
Court: Allahabad
Decided on: Aug-14-1973
Reported in: [1974]97ITR390(All)
GULATI J. - This is a reference under section 256(1) of the Income-tax Act, 1961. The statement of the case sent along with the reference is a consolidated statement pertaining to assessment years 1960-61, 1961-62, 1962-63, 1963-64, 1964-65 and 1965-66. A common question of law arises in all these cases.The assessee, Smt. Triveni Devi, was a partner in the relevant assessment years in a partnership firm known as 'M/s. Banaras Chemical Factory, Varanasi'. As a result of a search in the business premises of the firm and the residential houses of the partners, the income-tax department recovered certain books of accounts and documents showing that the firm had been concealing its income. Supplementary assessments were made against the firm levying tax on the concealed income. The Income-tax Officer also initiated proceedings for levying penalty under section 271(1)(c) of the Act and in due course the Inspecting Assistant Commissioner of Income-tax levied the following penalties :Assessmen...
Gopal Lal and anr. Vs. Ram Karan Singh
Court: Allahabad
Decided on: Aug-10-1973
Reported in: AIR1974All44
ORDERS. Malik, J. 1. This is an application in revision against the finding recorded by the 4th Additional Munsif, Varanasi, in a suit filed under Order XXI, Rule 103 of the Code of Civil Procedure of issue No. 2 relating to limitation. 2. In short, the relevant facts are that the applicants-decree-holders sought to execute their decree in respect of a house. The opposite-party, Ram Karan Singh obstructed execution of the decree whereupon the decree-holders filed an application before the execution Court under Order XXI, Rule 97, C. P. C. and Ram Karan Singh filed objections under Clause (2) of Rule 97. The executing Court allowed the application under Rule 98 of Order XXI, C. P. C. rejecting the objections raised by Ram Karan Singh claiming that in accordance with Rule 99 of Order XXI of the Code of Civil Procedure the application should be rejected. The said order was passed by the execution Court on the 24th of October, 1964. The present applicants came up to this Court against that...
Daya Ram Vs. Gurcharan Das
Court: Allahabad
Decided on: Aug-10-1973
Reported in: AIR1974All266
R.B. Misra, J. 1. The present appeal by the plaintiff arises out of a suit for ejectment from the ahata in suit after demolition of the constructions made by the defendant. The disputed ahata is owned by the plaintiff-appellant. By a registered deed of agreement dated 11th January, 1952, the plaintiff let out the said ahata on an annual rent of Rs. 150/-to the defendant for a period of three years, commencing from 12th November, 1951 to 11th November, 1954. It was let out to the defendant for establishing a cotton machine and a flour mill. It was stipulated between the parties that on the expiry of the term of the lease, the defendant would hand over possession to the plaintiff and no notice to quit would be necessary. It was further stipulated that the defendant might make any new construction or place chappar or make any additions or alterations according to his needs and requirements, but, after the expiry of the term of the lease, the defendant would restore the premises to its ori...
Mewa Lal Kewal Kishore Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Aug-10-1973
Reported in: [1974]34STC110(All)
R.L. Gulati, J. 1. This is a reference under Section 11(1) of the U.P. Sales Tax Act read with Section 9 of the Central Sales Tax Act.2. The assessee is a dealer in oil-seeds, foodgrains, etc. For the assessment year 1959-60 he filed quarterly returns showing taxable turnover of various commodities. During the course of assessment the Sales Tax Officer found that the assessee had sold foodgrains worth Rs. 9,916.26 and oil-seeds worth Rs. 12,805.66 in the course of inter-State trade and, as such, he was liable to Central sales tax in respect of those sales. The assessee denied his liability to tax under the Central Sales Tax Act and contended that the sales were intra-State sales. His contention was that sales were made to parties of U.P. and under their instructions the goods were despatched to places outside U.P. This contention of the assessee was not accepted by the Sales Tax Officer and he was assessed to tax under the Central Sales Tax Act. The assessee appealed and the appellate ...
Municipal Board Chandausi Vs. Liladhar
Court: Allahabad
Decided on: Aug-10-1973
Reported in: 1974CriLJ132
K.N. Seth, J.1. This appeal is directed against the order of the Sub-Divisional Magistrate, Balari, dated 30-9-1970 under which he acquitted the accused of the charges under Section 7/16 of the Prevention of Food Adulteration Act. It appears that a sample of ice-cream was taken from the premises and possession of the accused on 1-4-1968. It was sent to the Public Analyst and his report dated 4-6-1968 indicates that the milk fat contents and total solids were less than the minimum prescribed limits. The Public Analyst also found that the ice-cream was sweetened with foreign material, namely, saccharin, the use of which in ice-cream was prohibited. Thereafter on a complaint filed for the prosecution of the case the Court took cognizance on 25-2-1969 and summonses were issued to the accused for appearance on 8-5-1969, that is, more than thirteen months after the date of taking of the sample. It is not disputed that even if the foreign material, namely, saccharin, was added in the sample t...
J.K. Woollen Manufacturers Private Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Aug-09-1973
Reported in: [1975]100ITR136(All)
H.N. Seth, J.1. The Income-tax Appellate Tribunal, Allahabad, has referred the following question of law for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee was not entitled to the set-off of losses carried forward from earlier years under Clause (iii) of Sub-section (2) of Section 24 of Indian Income-tax Act, 1922 ?'2. Relevant facts, as stated in the statement of the case submitted to this court, are that the assessee, M/s. J. K. Woollen ., Kanpur, was incorporated some time in the year 1948 and it carried on the business of manufacturing woollen goods at Kanpur. Up to and including the assessment year 1952-53, the assessee made considerable profits. Subsequently, some difficulty arose with regard to the working of the mills and ultimately during the accounting year 1954-55, the assessee discontinued its manufacturing business completely and did not carry it on thereafter. Since then the only business t...
Sital Das Vs. the State of Uttar Pradesh and ors.
Court: Allahabad
Decided on: Aug-08-1973
Reported in: AIR1974All118
ORDERK.N. Singh, J.1. The petitioner is a tenant of two shops in premises No. 4/143, New Hardeoganj, Belanganj, Agra. They were allotted to him under Section 7 (2) of the U. P. (Temporary) Control of Rent and Eviction Act (hereinafter called the Act). The landlord moved an application under Section 3 of the Act seeking permission to file a suit for ejectment against the petitioner on the ground of personal need. The Rent Control and Eviction Officer by his order dated 25-1-1971 granted necessary permission after considering the comparative needs of the tenant and the landlord. The petitioner was afforded an opportunity to avail of the offer made by the landlord and surrender one of the two shops in his occupation within fifteen days of the making of the order. The petitioner filed a revision before the Commissioner, Agra Division, Agra, under Section 3 (2) of the Act. The Commissioner dismissed therevision but allowed one month's time to the petitioner from the date of his order to ava...
Gargi DIn Jwala Prasad Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Aug-08-1973
Reported in: [1974]96ITR97(All)
Satish Chandra, J. 1. The Income-tax Appellate Tribunal has submitted the following questions of law for the opinion of this court : '(1) Whether the assessee got reasonable opportunity to meet the case that the department had set up against it (2) Whether there was any material before the Tribunal for arriving at its conclusion that the concealed income of the assessee from black market transactions amounted to Rs. 85,937 ' 2. These questions relate to the assessment year 1948-49. The assessee had returned a loss of Rs. 17,131. The Income-tax Officer completed the assessment on a net loss of Rs. 8,382. As a result of the voluntary disclosure scheme launched by the Government of India the assessee disclosed suppressed income of Rs. 45,000. After some negotiations with, the Income-tax Officer, the assessee increased the disclosure to Rs. 50,000. The Income-tax Officer, however, was not satisfied with the disclosure made by the assessee. He made inquiries and then informed the assessee ...
Commissioner of Sales Tax Vs. Ram Asrey Lal Raghunandan Prasad
Court: Allahabad
Decided on: Aug-08-1973
Reported in: [1975]35STC222(All)
R.L. Gulati, J.1. At the instance of the Commissioner of Sales Tax, Lucknow, the Additional Judge (Revisions), Sales Tax, Bareilly, has referred the following question for our opinion :Whether, on the facts and in the circumstances of the case, the assessee had falsely represented when purchasing goods in the course of inter-State trade and commerce that it was a registered dealer and is/was it liable to pay penalty under Section 10A of the Central Sales Tax Act ?2. The assessee is a partnership-firm. Until the assessment year 1961-62, there were two partners in the firm, namely, Mahanand, representing the joint Hindu family consisting of himself and his three brothers, and Sri Ram Asrey. This firm was duly registered under Section 8-A of the U. P. Sales Tax Act and also under Section 7 of the Central Sales Tax Act. With effect from 1st April, 1962, a change in the constitution of the firm was brought about inasmuch as Mahanand and his three brothers became partners in their individual...
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