Allahabad Court September 1973 Judgments
State of U.P. Vs. Reishma Devi and ors.
Court: Allahabad
Decided on: Sep-28-1973
Reported in: AIR1974All257
Trivedi, J.1. These are two connected appeals and may be conveniently decided by one judgment as they raise same common questions of fact and law.2, Both the appeals have been filed by the State of U. P., against Smt. Shabati Devi and 6 others who are the legal representatives of Sita Ram Gupta. The facts giving rise to these appeals may be summarised as follows:Sita Ram Gupta was a building contractor and there was a contract between him on the one side and the Executive Engineer, P. W. D. on behalf of the State of U. P. on the other by which Sita Ram Gupta was given a contract for building three storeyed ward in the King Georges Medical College, Lucknow. This work was to start from 20-10-1948 and to be completed by 18-10-1949. The work according to the respondents could not be completed within the stipulated time on account of defaults and omissions of the officers of the appellant. Subsequently, the time for completion of the building was extended upto 12-10-1950. Sita Ram Gupta the...
Tag this Judgment!Sheo Ji Singh and ors. Vs. the Deputy Director of Consolidation, U.P. ...
Court: Allahabad
Decided on: Sep-28-1973
Reported in: AIR1974All261
Satish Chandra, J. 1. Baij Nath Daroga Rai and Harihar were fixed rate tenants of holding No. 139 measuring 9.56 acres. On 17th September, 1951, Smt. Tapesara and Smt. Rangbasi, two widows of this family executed a deed of sale of .62 acres of this holding in favour of respondents Nos. 18, 19 and 20. Some time before that in 1950 Baij Nath had died and his widow Smt. Fatengana laid claim to a half share in the holding as the heir of Baij Nath. This led to some disputes whereupon Harihar Rai and Daroga Rai filed a suit for a declaration under Section 59 of U. P. Tenancy Act claiming to be the sole tenants of the land. This suit ended in a compromise decree dated 30th April, 1952. Under it Smt. Fatengana was recognised to be the holder of a half share in the holding while Daroga Rai and Harihar Rai were declared to be the owners of the balance half. The compromise further recognised the transfers executed by Smt. Fatengana in relation to 1.30 acres of the holding as well as the transfer ...
Tag this Judgment!Raza Textile Ltd. Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Sep-28-1973
Reported in: [1974]33STC112(All)
A. Banerji, J.1. This is a reference under the Sales Tax Act. In this reference the following question has been referred to this court:Whether, on the facts and circumstances of the present case, the transactions of cotton yarn in question are inter-State transactions and are exempt from sales tax?'2. The facts of the case briefly stated are as follows:3. The petitioner M/s. Raza Textile Limited (hereinafter referred to as the assessee) manufactures cotton, hosiery, mosquito nets, etc., at Rampur. For the assessment year 1961-62 a dispute arose as to whether the assessee made an inter-State sale of cotton yarn amounting to Rs. 22,11,171.34. The case of the assessee was that the sales had not taken place at Rampur but had taken place at Delhi and the sales were made through one Messrs. Rama Shanker Company of Delhi. The case for the revenue was that there was no inter-State sale and the alleged sales at Delhi were a colourable transaction and the goods were actually sold in U.P. It was ...
Tag this Judgment!Hari Shankar and ors. Vs. U.P. State Electricity Board and anr.
Court: Allahabad
Decided on: Sep-21-1973
Reported in: AIR1974All70
Satish Chandra, J. 1. A learned Single Judge felt doubtful about the correctness of the view taken by Hon'ble G. C. Mathur, J. in Civil Misc. Writ Petn. No, 6428 of 1970 Zila Power Upbhokta Sangh v. Union of India (decided on 26-4-1972) (All) about the construction of term 'traiff contained in Section 49 of the Electricity (Supply) Act, 1948. He referred the entire writ petition to a larger Bench although the writ petition raises several other questions as well. 2. The petitioners entered into an agreement with the U. P. State Electricity Board for the supply of electrical energy for small scale industry purposes. The agreement provided that the petitioners will pay a minimum guarantee at the rate of Rs. 66/-per year per B. H. P. On 25th June, 1968, the State Electricity Board published a notification increasing the minimum guarantee rate to Rs. 96/- per year per B. H. P. By another notification of November 27, 1968 the minimum guarantee charges were further increased to Rs. 120/- per ...
Tag this Judgment!Commissioner of Income-tax, Lucknow Vs. Neeka Lal Jai Narain.
Court: Allahabad
Decided on: Sep-21-1973
Reported in: [1975]98ITR335(All)
SATISH CHANDRA J. - The Income-tax Appellate Tribunal this referred the following question of law for the opinion of this court at the instance of the Commissioner of Income-tax :'Whether, on the facts and in the circumstances of the case, the excess profits tax assessment on the Hindu undivided family for the corresponding chargeable period ending October 22, 1941, was rightly cancelled ?'The chargeable accounting period is from October 25, 1940, to October 22, 1941. A notice under section 13(1) of the Excess Profits Tax Act, 1940, was served on the assessee on 8th June, 1942, Sri Jai Narain, who was the karta of the Hindu undivided family, filed a return on October 27, 1942. A regular assessment was made on 9th September, 1947. It was, however, set aside on appeal and the matter was remanded. After remand a fresh assessment was made which again was set aside in appeal on the ground that the Hindu undivided family, which was the assessee, had disruputed on 6th September, 1943, prior t...
Tag this Judgment!Union of India (Uoi) Vs. Ram Nath and Co. and ors.
Court: Allahabad
Decided on: Sep-19-1973
Reported in: AIR1974All296
ORDERC.D. Parekh, J.1. In these two civil revisions common questions of facts and law are involved and therefore they were heard together.2. Civil Revision No. 254 of 1973 arises out of the order dated 26-2-1973 passed by the Civil and Sessions Judge, Jhansi, in Miscellaneous Case No. 82 of 1972 being an application under Section 151, Civil Procedure Code read with paragraph 4 of Schedules I and II of the Arbitration Act, 1940, to restrain the arbitrators from proceeding with the arbitration and to make and publish the award. The learned Judge has directed that the Umpire Shri S. C. Goael should proceed with the reference and give his award within two months of the date of the receipt of the papers and directed the parties to the arbitration agreement to appear before the Umpire on 13-3-1973. It was further directed that the record lying in his court be sent to the Umpire for determination and adjudication of the dispute between the parties. The arbitrators were restrained from proceed...
Tag this Judgment!Commissioner of Income-tax Vs. Anand Kumar Bindal
Court: Allahabad
Decided on: Sep-19-1973
Reported in: [1974]96ITR44(All)
Gulati, J. 1. This is a reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), at the instance of the Commissioner of Income-tax, U. P., Kanpur. 2. The statement of the case relates to the assessment years 1963-64, 1964-65 and 1965-66 with the relevant previous years ending on March 31 of 1963, 1964 and 1965, respectively. The assessee is a member of the Hindu undivided family of which Seth Sheo Prasad was the karta. The family owned certain shares of Lord Krishna Sugar Mills Ltd. (hereinafter referred to as ' the company '). The shares were registered in the name of the karta. By a deed dated July 28, 1962, a partial partition was carried out in the family and shares of the company were divided amongst the various members. By letter dated August 6, 1962, the assessee applied to the company for the transfer in his name of the shares allotted to him. Asthe shares were under attachment in recovery of certain income-tax dues, the transfer was no...
Tag this Judgment!Smt. Sridevi Vs. State
Court: Allahabad
Decided on: Sep-19-1973
Reported in: 1974CriLJ126
B.N. Katju, J.1. Smt. Shridevi has filed Criminal appeal No. 316 of 1970 against the judgment of 2nd Addl. Sessions Judge, Agra dated 12-1-70 passed in Sessions Trial No. 110 of 1969 convicting her under Section 302. I.P.C. and sentencing her to imprisonment for life.2. The case of the prosecution is that the appellant assaulted the deceased who was her husband at about midnight between 3/4th June, 1969 with a brick in village Suphipur inside the house of Gyasi, the uncle of the deceased, which resulted in his death on the spot.3. There are no eye-witnesses in. the case. The evidence produced by the prosecution is of a circumstantial nature.4. Ramshri (P.W. 3) deposed that the deceased Sita Ram was her cousin and lived in her father's house in village Suphipur. He had been married to the appellant about 8 or 10 years prior to the occurrence but the appellant normally lived in the house of her father even after her marriage. She used to visit her husband after long intervals and stayed ...
Tag this Judgment!Uma Shanker Misra Vs. Board of High School and Intermediate Education, ...
Court: Allahabad
Decided on: Sep-18-1973
Reported in: AIR1974All290
ORDERPrem Prakash, J. 1. This is a petition under Article 226 of the Constitution of India asking for an appropriate writ, order or direction to quash the show cause notice (Annexure 7) issued by the Secretary, Board of High School and Intermediate Education (U. P.) and restrain the Board from cancelling the result of the petitioner's Intermediate Examination 1970; also mandamus has been sought for directing the Board and the Principal of the J. P. Intermediate College, Lakhimpur Kheri to issue the petitioner's High School Examination Certificate.2. The Board of High School and Intermediate Education established by the Intermediate Education Act, 1921 (to be hereinafter referred to as the Act) is, inter alia, conferred power to conduct examinations at the end of the High School and Intermediate course, to publish the results of its examination and admit candidates to its examinations. The petitioner appeared as a regular candidate in the year 1968 in the High School Examination through...
Tag this Judgment!Darbari Singh Vs. Chandra Kali and ors.
Court: Allahabad
Decided on: Sep-18-1973
Reported in: 1974CriLJ384
ORDERH.N. Kapoor, J.1. The applicants have been convicted under Section 70 of the U. P, Canal and Drainage Act and sentenced till the rising of the court. That order was maintained in appeal.2. The prosecution case is that the applicants are the owners of plot No. 245 while the complainant Smt. Chandra Kali is the owner of plot No. 246. There was a drain running through plot No. 245 supplying water from the canal to plot No. 246. This drain was carved out during consolidation proceedings about seven years prior to the occurrence and the drain had been allotted a separate No. 242. The applicants destroyed this drain as a result of which the complainant could not get water and suffered a damage of Rs. 2,500/- as her sugarcane crop had dried up.3. Learned Counsel for the applicants has argued that there is no evidence that this drain had any sanction of the canal Department or proceedings had been taken under Sections 20 and 21 for supply of water to Plot No. 246 through this drain. His a...
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