Allahabad Court September 1973 Judgments
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Tej Singh and ors. Vs. State of U.P.
Court: Allahabad
Decided on: Sep-17-1973
Reported in: 1974CriLJ386
ORDERH.N. Kapoor, J.1. The applicants have been convicted under rule 43 of the Defence of India Rules 1971 and have been sentenced to one year's rigorous imprisonment by S. D. M. Ghaziabad by his order dated 8-1-1973. That conviction has been maintained in appeal decided on 20-8-1973 by IIIrd Temp. Civil & Sessions Judge, Meerut. 2. The prosecution allegations were that Tej Singh, Kali Charan, Faujdar and Bhagwan Prasad were the employees of the Factory Gate of Modern Industry. Ghaziabad. They were engaged in manufacturing rail wagons. They held meetings on 12-1-1972 and 14-1-72 at the factory sate and incited the workers of the factory against the management, They also incited to slow down the work and get themselves prepared for strike. Government of Uttar Pradesh had issued e Notification No. 6323 (ST) XXXVI-1-234 (ST)-1971 dated 9-12-71 in exercise of powers under Section 3 of the U. P. Industrial Disputes Act 1947 prohibiting strike or slowing down work in any establishment or fac...
Commissioner of Income-tax Vs. Lakshmi Ratan Cotton Mills Ltd.
Court: Allahabad
Decided on: Sep-13-1973
Reported in: [1975]98ITR341(All)
Gulati, J. 1. This is a reference under Section 66(1) of the Indian Income-tax Act, 1922, at the instance of the Commissioner of Income-tax, U. P., Kanpur.2. At the outset, we are constrained to say that this case has given us a great deal of difficulty, because, the Income-tax Appellate Tribunal has not referred to the relevant provisions bearing on the question involved either in its appellate order or in the statement of the case. The learned counsel for the Commissioner of Income-tax, at whose instance this reference has been made, has also not been able to give us much assistance. As a result we had to spend a good deal of time in hunting out the relevant provisions. We take this opportunity of emphasising that the Tribunal should ordinarily refer to the relevant statutory provisions in the appellate order and, failing that, the relevant provisions must be incorporated in the statement of the case submitted along with the question of law referred to the High Court for opinion.3. T...
Smt. Kishori Devi Vs. Babu Singh and ors.
Court: Allahabad
Decided on: Sep-13-1973
Reported in: 1974CriLJ130
ORDERH.N. Kapoor, J.1. It was argued that the learned Magistrate passed the order making a reference under Section 146, Criminal P. C. without applying his mind. In support of his contention, reliance was placed on an unreported decision of this Court in Sarjoo Narain v. Laxmi Narain Cri. Revision No. 747 of 1946 (All). From that judgment it is not clear as to what was the actual order passed by the learned Magistrate while making the reference and whether it was just a brief order without even referring to the documents.2. In the present case the learned Magistrate has passed a detailed order referring to the various documents and evidence adduced by both the parties and had then stated that he was unable to arrive at a definite conclusion about possession. In my opinion the requirement of Section 146(1), Criminal P. C. has been fully complied with. It was held by a Division Bench of this Court in Chandi Pd. v. Chandra Pratap Singh : AIR1970All119 that the jurisdiction of a Magistrate...
inderjeet Singh Vs. Prescribed Authority, Moradabad and anr.
Court: Allahabad
Decided on: Sep-12-1973
Reported in: AIR1974All120
Mehrotra, J.1. The facts relating to the dispute between the parties to this writ petition have been given in detail in the judgment in Special Appeal No. 181 of 1973. It is not necessary to restate them here. After the State Government allowed the respondent landlord's revision under Section 7-F on 15-11-1972 the latter moved an application before the Prescribed Authority on 24-11-1972 under Section 43 (2) Clause (rr) of the new U. P. Act No. XIII of 1972 read with Section 21 of the said Act seeking the eviction of the tenant. By the order dated 13-12-1972 passed in Civil Misc. Writ No. 7746 of 1972, the Prescribed Authority was directed not to pass final order of eviction during the pendency of the said writ petition. The Writ petition was, however, dismissed on March 5, 1973 and thereafter the Prescribed Authority by his order dated 17-5-1973 allowed the application of the Landlord respondent No. 2. The tenant thereafter filed this writ petition against the order dated 17-5-1973 of ...
Dr. C.B. Singh Vs. the Cantonment Board, Agra
Court: Allahabad
Decided on: Sep-12-1973
Reported in: AIR1974All147
M.N. Shukla, J. 1. These are three connected appeals by the plaintiffs from the judgment and decree of the 1st Additional Civil Judge, Agra, in the three suits for damages founded on tort. The suits were consolidated and decided by a common judgment and hence the appeals may also be disposed of by one judgment All the suits were dismissed with costs and hence these appeals were preferred. However, the appellant Dr. C.S. Patel in First Appeal No. 434 of 1958 arising out of suit No. 223 of 1955 is dead and hence that appeal has become infructuous and is dismissed. We are now left with First Appeals Nos. 429 and 430 of 1968 arising out of Suits Nos. 222 and 224 of 1955 respectively. The defendant in the three suits was the same, namely, the Cantonment Board, Agra,2. Dr. C.B. Singh instituted suit No. 222 of 1955. He was at that time a Professor and Head of the Department of Surgery in the Medical College, Agra and a renowned Surgeon, having an extensive practice, Dr. R.V. Singh instituted...
inderjeet Singh Vs. the State of U.P. and ors.
Court: Allahabad
Decided on: Sep-12-1973
Reported in: AIR1974All240
Mehrotra, J. 1. This special appeal is directed against the order of a learned single Judge of this Court dismissing the writ petition filed by petitioner who is the appellant before us. The salient facts of the case are these : The petitioner is a tenant in a shop situated in Bazar Amroha Gate, Moradabad. Shri Ram Kumar, respondent No. 4, is the landlord of the shop. The landlord moved an application under Section 3 of the U. P. (Temporary) Control of Rent and Eviction Act, 1947 for permission to evict the petitioner in 1954. A compromise was effected between the landlord and the tenant in the said proceedings whereunder the tenant was to retain half of the shop while the remaining shop was to be given to the landlord. The application for permission was disposed of in terms of the compromise. It seems, however, that the compromise was not given effect to and the tenant continued to be in occupation of the entire shop and he began to pay the increased rent of Rs. 65/- instead of the or...
Badri Pd. and Sons Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-12-1973
Reported in: [1975]98ITR657(All)
Hari Swarup, J.1. This reference has been made at the instance of the assessee in respect of the assessment year 1967 68. The question of law referred for our opinion is :' Whether, on the facts and in the circumstances of the case, the assessee had discharged the onus which lay on it to explain the source of the deposits of Rs. 15,000 introduced in the business in the accounting year 1967-68?'2. In the account of the partnership fund, an amount of Rs. 10,000 was found credited in the account of Smt. Indra Devi and another amount of Rs. 5,000 in the account of Sri Prem Wati. These two ladies are the wives respectively of the two partners in the firm. The assessee was required to explain these two cash credits. The assessee filed affidavits of the two Sadies as also their own to the effect that the money belonged to the ladies. They also produced the evidence to show that the ladies had disclosed these amounts in pursuance of the voluntary disclosure scheme set out in the Finance (No. 2...
Raj Bahadur Bhatnagar Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-12-1973
Reported in: [1975]98ITR382(All)
Hari Swarup, J. 1. The question of law referred for our opinion by the Income-tax Appellate Tribunal at the instance of the assessee is: 'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the Income-tax Officer acquired valid jurisdiction under Section 147 of the Income-tax Act, 1961 ?'2. The assessment year in question is 1957-58. The facts found by the Tribunal are that the assessee, Raj Bahadur Bhatnagar, was a partner in the firm styled, Messrs. Bhatnagar Brothers. In the year relevant to the assessment year 1957-58 the assessee brought a sum of Rs. 13,000 in the firm as his capital. The Income-tax Officer thinking that this amount of Rs. 13,000 had been introduced by the assessee on behalf of the Hindu undivided family of which the partner was a junior member proceeded to assess the Hindu undivided family by issuing a notice to it under Section 147(a) of the Income-tax Act, 1961. Ultimately, the Tribunal deleted this amount from t...
Commissioner of Income-tax Vs. Roshan Lal (Decd.) by Smt. Lajwanti Dev ...
Court: Allahabad
Decided on: Sep-11-1973
Reported in: [1975]98ITR349(All)
Hari Swarup, J. 1. This reference has come to us at the instance of the Commissioner of Income-tax. The question of law referred by the Income-tax Appellate Tribunal is: 'Whether, on the facts and in the circumstances of this case, the sum of Rs. 8,082 out cf the total loan of Rs. 74,642 taken by the assessee from the limited company alone was liable to be treated as dividend under Section 2(6A)(e) of the Indian Income-tax Act, 1922, in the hands of the assessee for the year under consideration?' 2. The assessment year is 1956-57, L. Roshan Lal, sines deceased, was a shareholder in the company, Messrs. Ram Chaudra and Sons Sugar Mills (F.) Ltd., during the previous year relevant to the assessment year 1956-57 as well as during the assessment year. The company advanced to him a sum of Rs. 74,642 between November 1, 1953, and November 23, 1966, The net income of the company after taking into account the losses of theearlier years for the relevant accounting year was Rs. 1,52,827. After p...
Allahabad theatres (Pvt.) Ltd. and ors. Vs. Smt. Kusum Kumari
Court: Allahabad
Decided on: Sep-10-1973
Reported in: AIR1974All73
K.C. Agarwal, J. 1. Suit No. 38 of 1966, giving rise to the above appeal, was filed by the appellant M/s. Allahabad Theatres Private Ltd., against the respondent Smt. Kusum Kumari for eviction from the property known as Jawahar Palace. No, 29(Old)/ 98 (new) Jawahar Square Allahabad, now run under the name of Naaz Cinema, along with all its fittings, electric and otherwise, furniture, operating instruments, fixtures and other appurtenant articles and accessories, including the building, seats, machinery and fans etc. A decree for arrears of rent, damages insurance money and Bhumi Bhavan Kar, amounting to Rs. 13,496.91 was also claimed. 2. The said suit was filed on the allegations that the appellant was a private limited company and had been floated with the object of carrying on the cinema business by acquiring lands and buildings for that purpose. The said Company constructed the premises No. 29(old)/98 (new) in Jawahar Square, Allahabad. The entire building was filled with projectors...
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