Allahabad Court March 1974 Judgments
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Sholamal Zalim Singh Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Mar-27-1974
Reported in: [1975]36STC94(All)
Satish Chandra, J.1. The assessee is a dealer in utensils and scrap. For the assessment year 1968-69 he disclosed his sales at Rs. 1,09,828.68. The assessing officer disbelieved the accounts and determined the turnover at Rs. 3,00,000. In appeal the turnover was fixed at Rs. 2,50,000. The assessee then went up in revision. The revising authority rejected several of the grounds upon which the departmental authorities had rejected the assessee's books of account. It held that the parcha, which is paper No. 18 of the seized documents at the survey held on 26th November, 1968, did not represent a completed transaction and the explanation furnished by the assessee was acceptable. The same was the case with the other six parchas which related to polish expenses. The revising authority upheld the rejection of the account books on the ground that there was shortage in the till by Rs. 1,600 as compared to the cash shown in the account books. With respect to this discrepancy the explanation of t...
Kallu Ram Vs. the State of Uttar Pradesh
Court: Allahabad
Decided on: Mar-26-1974
Reported in: 1975CriLJ160
ORDERHari Swarup, J.1. This revision has been filed against an order of conviction qf the applicant under Section 3 of the Railway Property (Unlawful Possession) Act, I960 (hereinafter called the Act). The applicant has been sentenced to undergo rigorous imprisonment -for a period of one year. He had been found in possession of railway property which was reasonably suspected of having been stolen or unlawfully obtained.2. Learned Counsel for the applicant contends that Section 3 of the Act is ultra vires. The relevant portion of the section runs as follows:Whoever is found or is proved to have been in possession of any railway property reasonably suspected of having been stolen or unlawfully obtained shall, unless he proves that the railway property came into his possession lawfully, be punishable...(a) for the first offence with imprisonment for a term which may extend to five years, or with fine, or with both and in the absence of special and adequate reasons to be mentioned in the j...
U. P. State Agro Industrial Corporation Ltd. Vs. Income-tax Officer, A ...
Court: Allahabad
Decided on: Mar-26-1974
Reported in: [1978]113ITR722(All)
SATISH CHANDRA J. - The U.P. State Agro Industrial Corporation has come to this court under article 226 of the Constitution praying that the notice issued by the Income-tax Officer on March 20, 1974, be quashed and he be restrained from enforcing it.The authorised share capital of the petitioner-company is Rs. 5 crores. It is a Corporation in the public sector. 50% of its shares are owned by the President of India and 50% by the Governor of U.P. It carries on the business of manufacture and sale of agricultural implements, fertiliser, etc. On May 22, 1973, the Income-tax Officer, Lucknow, served upon the petitioner a notice under section 210 of the Income-tax Act, 1961, requiring the petitioner to pay a sum of Rs. 25,14,616 as advance tax for the assessment year 1974-75. The petitioner estimated its current income for the assessment year 1974-75 at Rs. 35,00,000 of which the payable amount of advance tax came to Rs. 20,21,250. The petitioner sent its return of current income to the Inc...
Hari Shankar Gopal Hari Vs. Commissioner of Income-tax.
Court: Allahabad
Decided on: Mar-25-1974
Reported in: [1974]97ITR716(All)
SATISH CHANDRA J., - Messrs. Hari Shankar Gopal Hari, Kanpur, the assessee, is a firm which deals in the business of supplying almond kernels, condiment power and certain dehydrated vegetables to the Government. For the assessment year 1945-46, the firm returned an income of Rs. 28,392. The Income-tax Officer, after examining the books of account produced by the assessee, held :(a) The accounts produced have been cooked up specially for income-tax purposes.(b) Not only the cost of raw materials consumed has been inflated, there is also manipulation of the quantities consumed and purchases of condiment power have been disguised as purchases of chillies, etc.(c) Wages have been inflated, and to support this inflation, wagesheets have been cooked up.The Income-tax Officer further found that in spite of notice to produce the stock and production register, the same was withheld.On these findings the account books were rejected. The proviso to section 13 of the Indian Income-tax Act, 1922, w...
Bhola and ors. Vs. State
Court: Allahabad
Decided on: Mar-25-1974
Reported in: 1974CriLJ1318
Hari Sarup, J.1. Appellants Bhola and Ram Singh have been convicted under Section 396, I.P.C. and sentenced to undergo imprisonment for life. Bhola has further been convicted under Section 412, J.P.C. and sentenced to ten years' rigorous imprisonment. They have applied for bail pending appeal.2. Bail or jail? That's the question. The argument is that till the appeal is finally decided by this court, the appellant be presumed to be innocent. Every citizen is presumed to be law-abiding and innocent. But when the court speaks of presumption of innocence of the accused, it only means to stress that the burden of proving guilt lies entirely on the prosecution and that strict proof must be given for holding that the accused is guilty. This is based on the principle that every citizen is entitled to live in liberty till he commits an offence; and nobody, including the State, should take away his liberty without establishing before a court of law that he had committed the offence and thus rend...
Commissioner of Sales Tax Vs. Dhannamal Ram Gopal
Court: Allahabad
Decided on: Mar-22-1974
Reported in: [1975]36STC445(All)
Satish Chandra, J.1. The question of law that requires our consideration in this reference is whether rice bran can be taxed as bhusi. In Commissioner of Sales Tax v. Jamuna Prasad Gur Prasad 1974 U.P.T.C. 63, a Bench held that rice bran is powdered rice. Bhusa and bhusi as understood in common parlance are commodities obtained from stalk, leaves and husk of rice. Rice bran cannot be treated as bhusi of rice. In this view, we answer the question referred to us by saying that rice bran cannot be placed in the category of bhusi. The question whether it will fall in any of the other categories mentioned in the notification may now be decided by the Judge (Revisions). The Commissioner will be entitled to costs, which are assessed at Rs. 100....
Khalil Ahmad Khan Vs. Siddiq Ahmad Khan and ors.
Court: Allahabad
Decided on: Mar-21-1974
Reported in: AIR1974All382
Jagmohan Lal, J. 1. This appeal relates to a Muslim Waqf-Alal-aulad known as Waqf Sohani Begum which was created by Smt. Sohani Begum by means of a waqf-deed dated 22nd March, 1929. Smt. Sohani Begum had two daughters named as Malka Mehr Nigar Begum and Ahmadi Begum. The latter died prior to the execution of the waqf-deed leaving two sons Siddiq Ahmad, plaintiff-respondent in this appeal, and Khalil Ahmad, defendant-appellant. Nigar Begum had also a son named Maqsood Ali. Out of the income of the waqf property less than 25% was to be spent on some public charities specified in the waqf-deed, while the remaining income was to be spent on paying allowances to the waqif and her descendants and to meet the ex-pences on some other religious ceremonies for the benefit of the family. The waqif constituted herself as the first Mutawalli and after her death her daughter Nigar Begum was to be the next Mutawalli. On her death one of her daughter's son, who was found fit and capable by the Distric...
Raj NaraIn Vs. Smt. Indira Nehru Gandhi and anr.
Court: Allahabad
Decided on: Mar-20-1974
Reported in: AIR1974All324
ORDERK.N. Srivastava, J.1. In this election petition privilege has been claimed regarding three sets of documents. Sri S. S. Saxena is alleged to have claimed privilege regarding four papers, including copy of a blue book with the title as 'Rules and Instructions for the Protection of Prime Minister when on Tour or in Travel'. Privilege was claimed by the Superintendent of Police, Rae-Bareli, regarding two papers which relate to the Tour Programme of Smt. Indira Nehru Gandhi at Rae-Bareli during the election period. Sri K. P. Sood claimed privilege regarding two documents. Sri Sood is an officer of the Accountant General's Office, Central Revenue, New Delhi. Sri Saxena is alleged to have claimed privilege orally as an agent and representative of Sri R. K. Kaul, Home Secretary, Uttar Pradesh Government. This privilege was claimed by Sri Saxena on 10-9-1973, but an affidavit was filed by Sri Kaul claiming that privilege on 20-9-1973. Much stress was laid by the parties' counsel in suppor...
Ashok Kumar and anr. Vs. Kanhiaya Lal and anr.
Court: Allahabad
Decided on: Mar-19-1974
Reported in: AIR1974All417
K.C. Agarwal, J. 1. This is a judgment-debtor's execution second appeal against the judgment and decree of the First Additional Civil Judge, Meerut, rejecting the objections under Section 47, C.P.C. filed by the judgment-debtor-appellants. The plaintiff decree-holder (hereinafter referred to as the decree-holder) filed suit No. 106 of 1970 for ejectment, recovery of arrears of rent and damages against the judgment-debtor-appellants (hereinafter referred to as judgment-debtors) on the ground that Ashok Kumar, judgment-debtor No. 1 was the tenant of the premises of a shop on the monthly rent of Rs. 73. He illegally sub-let the said shop to the judgment-debtor-appellant No. 1. It was alleged that since thesaid sub-letting was illegal, therefore, these two judgment-debtors were liable to eviction. The suit was contested by the judgment-debtors, by means of a joint written statement. It was alleged that initially the shop had been let out to Ashok Kumar and Kailash Chand. Kailash Chand left...
Commissioner of Gift-tax Vs. Maharaja Pateshwari Pd. Singh
Court: Allahabad
Decided on: Mar-19-1974
Reported in: [1975]98ITR480(All)
Satish Chandra, J.1. On 9th June, 1957, Maharaja Pateshwari Prasad Singh of Balrampur settled a large number of properties on trust in consideration of natural love and affection which the Maharaja had towards his wife, Maharani Raj Lakshmi, and to effectuate his desire of settling immovable properties and securities, etc., to ensure that the said Maharani may lead comfortable life befitting her dignity and status. The trustees were the Maharaja himself, the Maharani aforesaid and Shri J.K. Munshi. The trustees were charged with the obligation of paying taxes and other dues, etc., out of the trust assets and to pay the balance of the income of the trust assets to the said Maharani Raj Lakshmi for and during her lifetime. After her death the assets of the trust were to revert to the Maharaja if he was alive or to the charitable trust mentioned in the document. The properties and securities mentioned in the trust deed were valued at Rs. 20,31,500.2. In proceedings under the Gift-tax Act ...
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