Allahabad Court January 1974 Judgments
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Sardar Jas Karan Singh Vs. State
Court: Allahabad
Decided on: Jan-11-1974
Reported in: 1974CriLJ728
ORDERYashoda Nandan, J.1. The applicant was prosecuted before the learned City Magistrate, Saharanpur for an offence punishable under the Drugs and Cosmetics Act, 1940 - hereinafter referred to as the Act.2. A preliminary objection was raised to the prosecution on behalf of the accused. It was contended that Section 22 (sic) of the Act and Rule 51 of the Drugs and Cosmetics Rules. 1945 - hereinafter referred to as the Rules - make it obligatory for an inspector to obtain sanction for prosecution from the Controlling Authority i. e. the Director of Public Health. It was urged that the prosecution of the applicant had been launched bv P. W. 1 Sri S. K. Bishnoi, Inspector of Drugs, not on the basis of a sanction obtained from the Controlling Authority, who happened to be the Director of Public Health tout on the basis of one accorded by the Assistant Controller of Drugs, U. P. vide his letter No. 4862 dated 28th September, 1967 which is on record.3. On a consideration of the relevant prov...
Raghunath Das Prahlad Das Vs. Commissioner of Income-tax, Kanpur.
Court: Allahabad
Decided on: Jan-11-1974
Reported in: [1976]104ITR95(All)
H. N. SETH J. - At the instance of the assessee, Messrs. Raghunath Das Prahlad Das of Mathura, the Income-tax Appellate Tribunal, Delhi Bench B, has referred the following Question in respect of the assessment year 1963-64 for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding in law that the loss of Rs. 46,275 arose to the assessee from speculative transactions within the meaning of section 43(5) of the Income-tax Act, 1961, and, consequently, could not be set off against other income of the assessee ?'The assessee is a registered firm working as commission agent in a number of commodities such as coconut, munghpali, sarson, etc. It also purchased and sold those commodities on its own account. In respect of those commodities the assessee also entered into transactions which admittedly were speculative transactions. During the months of September and October of 1961, which fell within the previous year relevant to t...
Fazal Azim Vs. the State of Uttar Pradesh and ors.
Court: Allahabad
Decided on: Jan-10-1974
Reported in: 1975CriLJ900
K.N. Seth, J.1. The petitioner, who claims to be an Indian citizen, has challenged the validity of the order of the Civil Authority (the Superintendent of Police, Saharanpur) dated 6-1-1972 directing that the petitioner be confined in the District Jail, Saharanpur. It appears from the orders of Sri R. S. Gupta, Magistrate 1st Class, Saharanpur and that of Sri Chandra Prakash, Civil and Sessions Judge, passed in Criminal Appeal No. 327 of 1970, that the Central Government has already decided the question of nationality of the petitioner. He has been declared to have acquired the nationality of Pakistan after 1950. In fact on that very basis he had been prosecuted earlier: The petitioner was deported on 19-4-1965 but some how managed to re-enter India. He was again arrested and alter a trial an order for his deportation was passed and he was actually deported outside India on 23-7-1967. The petitioner again managed to come back to India and he was arrested on 16-2-1968. After his arrest ...
Shakir HussaIn Vs. Siraj Beg
Court: Allahabad
Decided on: Jan-08-1974
Reported in: AIR1974All193
ORDERJagmohan Lal, J.1. This second appeal has been filed by a tenant against whom a decree for ejectment has been passed by the lower appellate Court though the same was refused by the trial Court. The brief facts of the case so far as relevant for the decision of this second appeal were that the appellant was occupying a house as tenant of the plaintiff-respondent at a rent of Rs. 18/- per month. The house was governed by the provisions of the U. P. (Temporary) Control of Rent and Eviction Act, 1947 (to be hereinafter called as the Act). The plaintiff gave a notice dated 24-8-1964 to the defendant which was served on him on 9-9-1964. It was a composite notice under Section 3 (1) (a) of the Act making a demand for arrears of rent and under Section 106 of the Transfer of Property Act terminating his tenancy on the expiry of the requisite period. The defendant-appellant did not comply with that notice. The plaintiff therefore filed a suit for ejectment and recovery of arrears of rent as...
All Hassan and ors. Vs. State
Court: Allahabad
Decided on: Jan-08-1974
Reported in: 1975CriLJ345
ORDERP.N. Bakshi, J.1. Ali Hasan, Sher Khan, Lakhan Singh, Ashraf and Ghulam Nabi have been convicted by the Sessions Judge, Bijnor for an offence .under Section 396, I.P.C. and each of them has been sentenced to imprisonment for life. Shafiq Ahmad has been convicted by the same judgment and order dated 4th February, 1970 for the offences under Sections 411, I.P.C. and 25. Arms Act and sentenced to 2i years rigorous imprisonment and a fine of Rs. 200 on the first count and 1 1/2 years rigorous imprisonment on the second count. Both the sentences have been made to run consecutively. Criminal Appeal No. 373 of 1970 has been preferred by Ali Hasan, Sher Khan. Ashraf and Ghulam Nabi. Criminal Appeal No. 778 of 1970 has been preferred by Lakhan and Criminal Appeal No. 437 of 1970 has been preferred by Shafiq Ahmad against their respective convictions.2. Jai Prakash is a Police Constable, who during the relevant period was posted at Police Station Najibabad. He was on leave at his house in v...
Controller of Estate Duty Vs. Thanwar Dass
Court: Allahabad
Decided on: Jan-07-1974
Reported in: [1974]94ITR101(All)
R.L. Gulati, J. 1. The Income-tax Appellate Tribunal, Allahabad, has submitted this reference under Section 64(1) of the Estate Duty Act, 1953 (hereinafter referred to as ' the Act '), for the opinion of this court on the following question of law : ' Whether, on the facts and in the circumstances of the case, the sum of Rs. 35,000 was liable to estate duty as the property of the deceased under Section 10 of the Estate Duty Act, 1953 ?' 2. When this reference came up before a Division Bench of this court, it noticed that there was a conflict between the decisions of two Division Benches of this court in Behari Lal Matanhelia v. Controller of Estate Duty, [1972] 86 I.T.R. 346 (All.). and Controller of Estate Duty v. Ramesh Chand Gupta, [1973] 92 I.T.R. 307 (All.). The case was accordingly referred to a Full Bench and that is how it has now come up before us. 3. Under Section 5 of the Act, a tax called estate duty is levied upon the estate of a deceased, which passes on his death. Sectio...
Khunnoo Lall and Sons Vs. the Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Jan-04-1974
Reported in: AIR1974All170
ORDERR.L. Gulati, J.1. This is a petition under Article 226 of the Constitution. The petitioner is a firm carrying on business at Kanpur. It appears that in the year 11966-67 the Government of India launched a scheme for the import of spare parts of essential machinery and equipment from U. S. A. under U. S. Aid Non-Project Loan. Consequently the Ministry of Commerce, Government of India issued a public notice No. 115 dated 11th August, 1966 setting out the conditions and procedure for obtaining licences for spare parts of machinery. Subsequently another public notice No. 117-ITC (PN)/66 dated 16th August, 1966 was issued by the Ministry of Commerce, Government of India mentioning the articles which could be imported under the aforesaid scheme after taking out the necessary import licences. One of the items of which the import was permitted was 'spare parts of refrigeration and air conditioning machinery other than domestic refrigerators'. In response to this notice the petitioner firm...
Syed Mohd. Ibne Ali Vs. Smt. Zanab Begum and ors.
Court: Allahabad
Decided on: Jan-01-1974
Reported in: AIR1974All195
S.K. Kaul, J.1. This is a defendant's appeal and it arises out of a suit brought by the plaintiff-respondents for ejectment as well as for recovery of rent and damages. The allegations of the plaintiff-respondents were that defendant-appellant was tenant of the house in suit paying a monthly rent of Rs. 25/-. Permission under Section 3 of the U. P. (Temporary) Control of Rent and Eviction Act had been obtained on 10th September. 1962 by the original landlord who was plaintiff in the suit. The landlord needed the house for his personal residence and on that account he had obtained permission. The defendant was given a notice of ejectment on 1st of October, 1962, but he did not vacate. Thereafter again a notice on 5th February. 1964 for ejectment was given which was served upon the defendant on 6th February, 1964. The defendant, however, did not vacate the premises. On these allegations the suit for ejectment as well as for arrears of rent to the tune of Rs. 72.50 n.p. together with dama...
Surjidevi Kunjilal Jaipuria Charitable Trust Vs. Commissioner of Incom ...
Court: Allahabad
Decided on: Jan-01-1974
Reported in: [1978]112ITR368(All)
H.N. Seth, J.1. At the instance of Messrs. Surjidevi Kunji Lal Jaipuria Charitable Trust, hereinafter referred to as the assessee, the Income-tax Appellate Tribunal, Allahabad Bench, has referred the following question of law arising in respect of the assessment year 1961-62, for the opinion of this court: 'Whether, on the facts and in the circumstances of the case and on a proper interpretation of the declaration and the terms and conditions of the deed of trust dated April 24, 1958, it could be held that the trust was not entitled to exemption under Section 4(3)(i) of the Indian Income-tax Act, 1922?'2. The assessee-trust was created under a deed dated 24th April, 1958. Objects for the creation of the trust as given in Sub-clause (2) of Clause 3 of the deed ran thus : 'To apply or spend out of the balance of such interest, dividend and income if the trustees unanimously agree even out of the corpus of the trust fund any amount for the following objects and purposes and so that the de...
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