Allahabad Court May 1974 Judgments
United Chemical Agency Vs. R.K. Singh, Income-tax Officer, Ward Ii and ...
Court: Allahabad
Decided on: May-28-1974
Reported in: [1974]97ITR14(All)
Satish Chandra, J.1. The petitioner is a partnership-firm. It carries on business of supply of industrial chemicals, like caustic soda, soda ash, cement, etc., in its business premises situate at 49/27, Generalganj, Kanpur.2. The petitioner's case is that on 23rd April, 1974, respondents Nos. 1 to 4, who are Income-tax Officers of various circles at Kanpur, together with a number of income-tax inspectors and a peon raided the business premises of the petitioner. They searched the business premises and the account books of the petitioner-firm. They took control of the cash box, counted its contents and compared the same with the balances in the books, noted down the same in the statement of the accountant and procured the signature of the cashier on it. At that time Murlidhar, a manager of the firm, was in the office. Satya Narayan Jopat, who is alleged to be the petitioner's agent for doing income-tax cases, was also present there. It is alleged that after the books of account of the p...
Tag this Judgment!Ram Kripal Sharma and ors. Vs. the State of Uttar Pradesh and anr.
Court: Allahabad
Decided on: May-24-1974
Reported in: AIR1975All183
ORDERN.D. Ojha, J. 1. These two writ petitions challenge the validity of the U.P. Milk and Milk Products Control Order, 1974, petitioners 1 and 8 in writ petition No. 2285 of 1974 are Halwais who prepare Rubree, Khoa and Paneer from milk and use them in preparing sweets and sell these goods at their respective shops whereas petitioners 2 to 7 are manufacturers of Khoa from milk. The two petitioners in writ petition No. 2531 of 1974 carry on the business of manufacturing ghee and butter after extracting cream out of milk. All the petitioners of these two writ petitions carry on their respective trade in the district of Moradabad which is one of the districts to which the aforesaid order has been made applicable. A portion of the order which will be relevant for purposes of deciding the various points raised in the present writ petitions is reproduced below: 'In pursuance of the provisions of Clause (3) of Article 348 of the Constitution the Governor is pleased to order the publication o...
Tag this Judgment!Additional Commissioner of Income-tax Vs. Mumtaz Silk Centre
Court: Allahabad
Decided on: May-24-1974
Reported in: [1975]101ITR355(All)
Satish Chandra, J. 1. This reference relates to the assessment year 1967-68. 2. The assessee-firm was constituted under a deed of partnership dated January 15, 1962, under the name of Messrs. Silk Centre, Varanasi. It consisted of two partners, Baqar Husain and Mumtaz Husain, who are brothers. The third minor brother, Jaffar Husain, was admitted to the benefits of that partnership. On July 1, 1966, Jaffar Husain attained majority. On July 3, 1966, the constitution of the firm was changed and a new partnership deed was drawn up. Under it the partnership consisted of five partners including the existing three. The reconstituted firm was in due course registered with the Registrar of Companies. For the assessment year 1967-68, the firm filed a return, showing its accounting period from 1st January to June 30, 1966, and that of the reconstituted firm from 1st July, 1966, to 30th June, 1967. It made an application that with effect from 1st July, 1966, the firm had been reconstituted and the...
Tag this Judgment!Basdeo and ors. Vs. Board of Revenue and ors.
Court: Allahabad
Decided on: May-23-1974
Reported in: AIR1974All337
Satish Chandra, J.1. Gajadhar Khatik was the occupancy tenant of the plots in dispute. In or about the year 1923 he mortgaged them in favour of the respondents second set. Gajadhar died, and the tenancy was inherited by his son Moti. In 1944 a tripartite agreement was entered info among Moti, the Maharaja of Banaras, who was the zamindar, and the appellants. As a result, two documents were executed. One was dated 4th September, 1944, whereunder Moti surrendered his occupancy tenancy holdings in favour of the Maharaja of Banaras, the zamindar, on payment of Rs. 6,000 as consideration. This amount was paid by the appellants as consideration for being granted a lease of the plots by the zamindar. On 20th February, 1945, the Maharaja of Banaras executed a registered deed of lease letting out the plots to the appellants on a premium of Rs. 6,000, Out of the sum of Rs. 6,000, a sum of Rs. 3,300 was retained by the appellants for payment to the mortgagees, namely, respondents second set, and ...
Tag this Judgment!Radha Charan Das Vs. Th. Mohini Behariji Maharaj and ors.
Court: Allahabad
Decided on: May-23-1974
Reported in: AIR1975All368
ORDERM.P. Mehrotra, J.1. This revision is directed against the judgment of the lower appellate Court whereby the said Court allowed an appeal and set aside the order passed by the trial Court. The trial Court by its order dated(?) returned the plaint for presentation to the proper Court holding that it had no jurisdiction to try the suit as the same was beyond its pecuniary jurisdiction. The lower appellate Court held that the suit was within the pecuniary jurisdiction of the trial Court and, therefore, set aside the order passed by the trial Court and directed that the plaint be retained and the suit be tried by it.2. The brief facts are these. The plaintiffs filed the suit against the defendant seeking the relief of mandatory injunction removing the defendant from the Tattisthan and a prohibitory injunction was also claimed that he should not frequent the said Tattisthan and should not interfere with the management of the same and the other properties connected therewith. These relie...
Tag this Judgment!Gajraj and ors. Vs. Ramadhar and ors.
Court: Allahabad
Decided on: May-23-1974
Reported in: AIR1975All406
M.P. Mehrotra, J.1. This first appeal from order is directed against the order of the lower appellate court allowing an appeal and remanding the suit to the trial court with certain directions.2. The brief facts are these. The plaintiffs-respondents sued for possession of a piece of land and mesne profits.They alleged that the land in suit formed part of plot No. 50-B. The boundaries of the disputed land were given in the plaint. The defendants Nos. 1 to 3 were alleged to have taken illegal possession of the land in dispute which formerly had certain structures standing thereon, but after the structures fell down, it was in the shape of a khandhar. The said defendants started raising new constructions and thus arose the necessity for filing the suit. The defendants contested the suit and they denied that the land in dispute formed part of plot No. 50-B. According to them, it formed part of plot No. 51. They attacked the boundaries given in the plaint as vague and incorrect and contende...
Tag this Judgment!G.N. Verma Vs. Hargovind Dayal and ors.
Court: Allahabad
Decided on: May-22-1974
Reported in: AIR1975All52
J.M.L. Sinha, J. 1. The contemners opposite parties have been called upon to show cause why they should not be punished for having committed contempt of this Court. The facts leading upto the issue of the notice can be stated as below:-- Sarvasri Hargovind Dayal Srivastava and Hargun Sharan Srivastava, Contem-ners Nos. 1 and 2 respectively, are members of the Avadh Bar Association. The former is the President of that Association and holds a position of eminence. Contemners Nos. 3, 4 and 5 are printers and publishers of the National Herald, the Pioneer and the Northern India Patrika respectively. The first named the two papers are published at Lucknow and have an extensive circulation in this State. The Northern India Patrika is published at Allahabad. As is well known, till 1948 the Allahabad High Court and the Chief Court at Lucknow had separate identity. In 1948 came the U. P. High Courts Amalgamation Order by which the High Court in Allahabad and the Chief Court in Oudh were amalgam...
Tag this Judgment!Uma Shanker and ors. Vs. Salig Ram and ors.
Court: Allahabad
Decided on: May-22-1974
Reported in: AIR1975All36
K.N. Srivastava, J. 1. The following three questions have been referred to us:--1. Whether a relief for declaration that a property is endowed property so as to bind strangers to the trust can he granted in a suit under Section 92 of the C. P. Code? 2. Whether the plaintiffs in a suit under Section 92 of the C. P. Code, can claim reliefs, which do not find a mention in the permission or sanction granted by the Advocate-General under Section 92 of the C. P. Code, and 3. Whether Clause (c) of Sub-section (1) of Section 92 of the C. P. Code contemplates only vesting a title in the property in a trustee? 2. We propose to answer these questions in seriatim. Question No. 1 really consists of two questions, one as to whether a declaratory decree can be passed in a suit under Section 92 of the Code of Civil Procedure, and whether in such a suit a stranger can be made a party. One would have thought that the curtain on this controversy had fallen after the decisions of the Privy Council in the...
Tag this Judgment!Bisheshwar Prasad Gautam Vs. Dr. R.K. Agarwal
Court: Allahabad
Decided on: May-22-1974
Reported in: AIR1977All103
Satish Chandra, J.1. This is a defendants' appeal. It arises out of a suit for ejectment and arrears of repairs and damages, instituted in the court of Munsif, Allahabad. The suit was valued at less than Rs. 2,000/-. Before evidence in the suit could begin the U. P. Civil Laws Amendment Act, 1972 came into force. Under it suits for ejectment and recovery of arrears of rent and damages became small causes in nature. Section 9 of the Act provided for the transfer of such suits pending in regular courts to the court of small causes provided the recording of evidence had not begun. In the present case the recording of evidence commenced after the coming into force of the Amending Act No objection that the suit should be transferred and heard by the court of small causes was in facttaken during the trial of the suit The trial proceeded in the court of Munsif and ultimately the suit was decreed. Aggrieved, the defendant went up in appeal. The learned District Judge repelled the various submi...
Tag this Judgment!Ganga Prasad Vs. Sri Asadullah and ors.
Court: Allahabad
Decided on: May-22-1974
Reported in: AIR1974All396
Seth, J.1. Ganga Prasad has come up in appeal against the judgment of a learned Single Judge of this Court, dated 15th November, 1973, dismissing his petition for relief under Article 226 of the Constitution. In that petition, Ganga Prasad prayed for a writ of mandamus and claimed that the respondents, who were either members of the Municipal Board, Faridpur, or claimed to be such members, be directed not to take part in a meeting that had been convened for 16th September, 1973, for considering the motion of no-confidence against the petitioner.2. General election for electing members of the Municipal Board took place on 30th May, 1971. In that election 15 persons, including Sri Nathu Lal, were declared elected as members of the Board Subsequently, in the month of June, 1973, the petitioner (Ganga Prasad), who was an outsider was elected as the President of the Board. The total strength of the Board thus was 16 i.e. 15 members and a President. After election of members, election petiti...
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