Allahabad Court October 1974 Judgments
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Om Shanti Swarup Vs. Prasanna Kumar
Court: Allahabad
Decided on: Oct-09-1974
Reported in: AIR1975All227
ORDERHari Swarup, J.1. This is a revision under Section 115 of the Code of the Civil Procedure arising out of a suit for ejectment and recovery of arrears of rent and damages for use and occupation. Plaintiff instituted a suit on the allegations that the tenant was in arrears of rent, had not paid water tax which he was liable to pay and had not vacated the premises in spite of notice given by him to the tenant. The defendant contested the suit on merit and at the close of the argument prayed that benefit of Section 114 of the Transfer of Property Act be extended and decree for ejectment be not passed.2. The trial court held that the tenancy had been validly terminated, the tenant was in arrear of rent and had not paid water tax which he was liable to pay. It also held that the defendant was not entitled to benefit of Section 114 of the Transfer of Property Act. The defendant went up in revision before the District Judge under Section 25 of the Provincial Small Cause Courts Act, That r...
Commissioner of Income-tax Vs. Shiv Shanker Lal Ram Nath
Court: Allahabad
Decided on: Oct-09-1974
Reported in: [1977]106ITR342(All)
H.N. Seth, J. 1. At the instance of the Commissioner of Income-tax, Lucknow, the Income-tax Appellate Tribunal, Delhi Bench, has referred the following questions for the opinion of this court:'1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the firm as reconstituted within the meaning of Section 187(2) of the Income-tax Act, 1961, was entitled to choose its own accounting period, as a new assessee, from the date of its reconstitution, in its own right ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in directing exclusion from the assessment under consideration of the income relating to the period ending March 31, 1961, for making another assessment in respect of profits of the old firm on the basis of the previous year of that firm ?' 2. The assessee in this case is a partnership firm carrying on business under the name and style of Messrs. Shiv Shanker Lal Ram Nath. The two questi...
Annapurna Biscuit Mfg. Co. and anr. Vs. State of U.P. and anr.
Court: Allahabad
Decided on: Oct-08-1974
Reported in: 1978(2)ELT657(All)
K.N. Seth, J. The petitioners carry on business of manufacture and sale of biscuits at Kanpur. By notifications dated 1st July, 1968 and 18th August, 1967,issued under U.P. Sales Tax Act cooked food, including sweetmeats and confectionery, other than sold in sealed or tinned containers, were made liable to sales tax at the rate of two per cent. For the assessment years 1966-67 and 1967-68 the petitioners were assessed to sales tax on the turnover of biscuits at the rate of two per cent, treating the item as cooked food, on 1st July, 1969 a notification under Section 3-A of the Act was issued under which sweetmeats and confectionery, when sold in sealed or tinned containers, were made liable to tax at six per cent, while sweetmeats and confectionery sold otherwise then in sealed or tinned conntainers, were liable to tax at three per cent. Cooked food sold in any form continued to be taxed at the rate of the two per cent. Subsequently by a notification dated 15th November, 1971, issued u...
Annapurna Biscuit (Mfg.) Co. and anr. Vs. the State of U.P. and anr.
Court: Allahabad
Decided on: Oct-08-1974
Reported in: [1975]35STC127(All)
K.N. Seth, J.1. The petitioners carry on business of manufacture and sale of biscuits at Kanpur. By notifications dated 1st July, 1968, and 18th August, 1967, issued under the U. P. Sales Tax Act, cooked food, including sweetmeats and confectionery, other than sold in sealed or tinned containers, were made liable to sales tax at the rate of two per cent. For the assessment years 1966-67 and 1967-68 the petitioners were assessed to sales tax on the turnover of biscuits at the rate of two per cent treating the item as cooked food. On 1st July, 1969, a notification under Section 3-A of the Act was issued under which sweetmeats and confectionery, when sold in sealed or tinned containers, were made liable to tax at six per cent while sweetmeats and confectionery sold otherwise than in sealed or tinned containers, were liable to tax at three per cent. Cooked food sold in any form continued to be taxed at the rate of two per cent. Subsequently by a notification dated 15th November, 1971, issu...
Charan Singh Vs. the Iqbalpur Co-operative Cane Development Union Ltd. ...
Court: Allahabad
Decided on: Oct-07-1974
Reported in: AIR1975All111
Mathur, C.J.1. This is a revision under Section 115 of the Code of Civil Procedure by Charan Singh defendant, to challenge the order of the Civil Judge, Roorkee, deciding the preliminary issue in favour of the plaintiff, the Iqbalpur Cooperative Cane Development Union Ltd.. by holding that the suit was cognizable by the Civil Court and Rule 115 of the U. P. Co-operative Societies Rules was not a bar to the jurisdiction of the Civil Court.2. The material facts of the case, in brief, are that the plaintiff society instituted the present suit for the recovery of Rs. 99,300/- from the defendants jointly and severally or from any of the defendants to the extent they were liable. The defendants were the officers of the plaintiff Society who are alleged to have, in pursuance of conspiracy, committed embezzlement and other acts of misappropriation etc. It appears that a sessions trial under Sections 409 and 120B, I. P. C. is also, pending against the defendants.3. The defendants raised an obje...
Kunj Behari Lal Vs. Sales Tax Officer, Moradabad and anr.
Court: Allahabad
Decided on: Oct-07-1974
Reported in: AIR1975All144; [1975]35STC421(All)
Yashoda Nandan, J.1. A Division Bench of this Court has referred the following question of law to a Full Bench for its opinion:'Whether the Karta of a Hindu undivided family which has discontinued business could be arrested in the course of recovery proceedings for the realization of arrears of sales tax and penalty due from the Hindu undivided family for the period prior to the discontinuance of its business?'The material facts giving rise to this reference are that Messrs. Bharat Ice, Oil ,and Allied Industries was a Hindu undivided family firm. Kunj Behari Lal was the Karte of the family, The firm was registered as a 'dealer' under the U. P. Sales Tax Act -- hereinafter referred to as the Act. The firm which started business in 1965 discontinued it in the year 1970. A sum of Rs. 24,106.65 P. was payable by the firm as arrears of sales tax as well as penalty for the assessment years 1963-69 to 1970-71. A part of this liability had been paid by the firm but a sum of Rs. 6063.12 P. rem...
Khazanchi Paper and Board Mill Vs. Supdt. of Central Excise
Court: Allahabad
Decided on: Oct-04-1974
Reported in: 1974(1)ELT144(All)
R.L. Gulati, J.1. The petitioner is a partneship firm. It had a factory for the manufacture of Mill Board situated at 126/45, I Block, Govindnagar, Kanpur. /According to the petitioner, it shifted the factory to 176B, Cooperative Industrial Estate, West Govindnagar Kanpur with effect from 1st July, 1964, where he installed some new machines in place of worn out machines which he had disposed of. The petitioner was holding a licence under the Central Excises Act in Form No. L-4. Under notification No. 35/64, dated 1st March, 1964, issued by the Government of India under the Central Excise, Act, the petitioner was entitled to clearance of 125 metric tonnes of Mill Board duty free as the petitioner's factory was established before the notification. The petitioner applied for the renewal of the licence in respect of the new premises and also claimed the concession under the aforesaid notification, dated 1st March, 1964. The Supdt, Central Excise, Kanpur refused the request of the petitione...
Commissioner of Sales Tax Vs. Fateh Chand Mahajan
Court: Allahabad
Decided on: Oct-04-1974
Reported in: [1975]36STC309(All)
Satish Chandra, J.1. The assessee is a dealer in sports goods including sports shoes. The distinctive feature of the shoes dealt in by the assessee is that the soles of some are fitted with spikes while others have studs fitted to the soles. These shoes are exclusively used for sports.2. In his return for the assessment year 1968-69 under the Central Sales Tax Act the assessee showed a turnover of such shoes at Rs. 76,233 taxable as an unclassified item at 2 per cent. According to him, these shoes were sports goods, and since there was no such specific category, they were taxable as an unclassified item.3. The Sales Tax Officer did not accept this plea. He held that the turnover of shoes came within the entry 'footwear' in the notification dated 1st October, 1965. Since the assessee did not furnish the declaration in C form, this turnover was taxable at 10 per cent. This view was upheld in appeal.4. The assessee went up in revision. The Judge (Revisions) held that sports shoes were not...
Smt. Vijai Devi and ors. Vs. Ram Swarup
Court: Allahabad
Decided on: Oct-01-1974
Reported in: AIR1975All229
Hari Swarup, J.1. This appeal has been filed by Jwala Prasad in the matter of execution arising out of proceedings under Section 144, C. P. C. One Murari Lal obtained a decree for Rs. 725 against Kunwar Lal with the condition that if the amount could not be recovered from Kunwar Lal the decree would be executable against Jwala Prasad. This decree was obtained in 1952. In 1955, the house of Kunwar Lal was put to sale and Ram Swarup, respondent in the present appeal, purchased it in the auction sale. Kunwar Lal filed objections under Order 21, Rule 90, C. P. C. but before they could be decided the sale was confirmed on 12-4-55. On 15-4-55 the decree-holder withdrew the money and the execution was struck off in full satisfaction of the decree. Objections of the judgment-debtor Kunwar Lal were then taken up and were dismissed. He went up in appeal. The appeal was allowed and the case was remanded to the execution court. The execution court then set aside the sale by allowing the objections...
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