Allahabad Court August 1974 Judgments
Rameshwar Prasad Vs. State
Court: Allahabad
Decided on: Aug-30-1974
Reported in: 1975CriLJ658
ORDERK.B. Asthana, J.1. A Magistrate released the applicant on bail but before he could be actually set free from custody an application was made by the prosecution to the Sessions Judge, for cancellation of the bail. The learned Sessions Judge on the back of the application for cancellation of the bail passed an ex parte order on 1-8-74 in the following terms,:Stay operation of the bail order passed by the Chief Judicial Magistrate today.2. It does not appear whether the learned Sessions Judge issued notice to the accused on the application lor cancellation of the bail. However, that would not matter in so far as the controversy which has arisen before me in this case is concerned.3. It is urged on behalf of the applicant by his learned counsel that the Sessions Judge had no power under the law to stay the operation of the bail order passed by the Chief Judicial Magistrate. The provision which can be said to be the nearest to meet the situation is Section 439(2) of 'the Criminal Proce...
Tag this Judgment!Prag Das Vs. P.C. Agarwal and ors.
Court: Allahabad
Decided on: Aug-30-1974
Reported in: 1975CriLJ659
K.B. Asthana, J.1. This is an application by an Advocate of Buland-shahr charging Sri P, C. Agarwal, Mun-sif, Bulandshahr, for having committed contempt of his own Court. The application supported by an affidavit is to some extent prolix. Paragraphs 15 to 18 of the application appear to contain the main allegation. They are reproduced below:15. That since after the aforesaid case dated 18th May 1972 the applicant only appeared before opposite party on 20-5-72 in another case under Section 7-C of the U.P. Rent Control and Eviction Act (Anand Kumar Jain v, Girdhari Lai), and it was called a first case and the applicant while entered m the Court along with Mahesh Chandra the pairokar of Girdhari Lai for whom the applicant was appearing the opposite party shouted in Court (when?) there was none else than the opposite party, his Reader. Peons, Sri Rajendra Pal Gupta counsel Anand Kumar Jain with his client,, Court Moharrir and one more sitting on the Chair and thus there was no occasion to ...
Tag this Judgment!Daya Ram Sharma Vs. U.P. State and anr.
Court: Allahabad
Decided on: Aug-23-1974
Reported in: 1975CriLJ885
K.B. Srivastava, J.1. This rer ference to the Full Bench raises as important question as to the interpretation of Sub-section (1) of Section 146 of the Code of Criminal Procedure, 1898 with respect to which there is some conflict of opinion.2. The facts giving rise to the reference, may now be stated in brief:In proceedings under Section 145, after the parties had put in written statements of their respective claims as respects the fact of actual possession of the subject of dispute, and their documents, and their own affidavits, and had adduced, by putting in_ affidavits, the evidence of such persons, as they relied upon in support of their claims, the Sub-Divi- sional Magistrate, without drawing up 'a statement of the facts of the case' and without giving his reasons as to how he was 'unable to decide as to which of them' was in possession on the date of the preliminary order or within two months next before that date, forwarded the record of the proceeding to the Civil Court of comp...
Tag this Judgment!Chaturbhuj Sharma Vs. Durga Dayal and ors.
Court: Allahabad
Decided on: Aug-22-1974
Reported in: AIR1976All7
Mathur, C.J.1. This is an appeal by Chaturbhuj Sharma against the order of a learned, single Judge of this Court allowing the writ petition of Durga Dayal and U. P. Tuberculosis Association, Luck-now, and thereby quashing the allotment order dated 25-10-1971 passed by the District Magistrate under Section 7 of the U. P, (Temporary) Control of Rent and Eviction Act in favour of the appellant.2. The material facts of the case are as follows:--The disputed house known as 'Bhagwati Niwas' can, for purposes of this proceeding, be deemed to consist of two parts, the northern portion is in the occupation of the appellant. The dispute centres about the southern portion and the allotment order in question pertains to this portion. Durga Dayal, petitioner No. 1, purchased the house in 1939. In or about 1942 the northern portion was let out to one Sardar Rajendra Singh, and thereafter to the appellant. The petitioner's case is that he (Durga Dayal) was throughout in occupation of the southern por...
Tag this Judgment!Laxmi Paper Mart and ors. Vs. the State of Uttar Pradesh and anr.
Court: Allahabad
Decided on: Aug-21-1974
Reported in: [1975]35STC164(All)
Satish Chandra, J.1. This petition has been filed by six firms of Agra. Each one of them buys and sells paper as well as exercise books made from it. They challenge the validity of the notifications issued by the State Government under Sections 4 and 3-A(2-A) of the U. P. Sales Tax Act on 1st December, 1973, under which exercise books are liable to sales tax of 5 per cent except those made from paper purchased within Uttar Pradesh, The petitioners' grievance is that these notifications violate Article 301 of the Constitution and are not saved by Article 304. It is also pleaded that the impugned notifications violate Article 14 of the Constitution.2. Each of the petitioners buys and sells paper manufactured inside as well as outside Uttar Pradesh. The petitioners import paper from outside Uttar Pradesh in the course of their business. They manufacture and sell exercise books made out of paper purchased inside Uttar Pradesh as well as imported from outside the State. The petitioners also...
Tag this Judgment!Lajja Ram Mahesh Dutt Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Aug-21-1974
Reported in: [1975]35STC450(All)
Satish Chandra, J.1. These four applications arise out of a common order of the Judge (Revisions) dismissing four revisions with respect to the assessment years 1963-64 to 1966-67. The Judge (Revisions) upheld the assessment of the petitioners to tax as an importer of match-boxes. He held that at the survey, the assessee was found dealing in match-boxes, which had been manufactured outside U. P. He did not produce the purchase vouchers. In his oral statement, he admitted that he did not possess purchase vouchers, He also showed his inability to give particulars of the selling dealers. He did not maintain accounts. The Judge (Revisions) observed that the burden lay upon the assessee to show that all his purchases were from inside the State.2. The learned counsel for the assessee submitted that the question of law raised in these cases is whether the Judge (Revisions) was justified in placing the burden of proof on the assessee. In support of this contention, the learned counsel invited ...
Tag this Judgment!Bhagwan Oil and Potato Chips Factory Vs. the State of Uttar Pradesh an ...
Court: Allahabad
Decided on: Aug-20-1974
Reported in: [1975]35STC514(All)
Satish Chandra, J.1. The petitioner manufactures and sells oil as well as oil-cakes. It purchases oil-seeds after paying purchase tax on them. After extraction of oil from the seeds it sells the residue, which is oil-cake, to various dealers.2. For the assessment year 1968-69 it was, in the usual course, assessed to sales tax. The plea that the turnover of the sale of oil-cakes by the petitioner was exempt under the notification dated 31st March, 1956, as amended by the notification dated 16th July, 1956, was accepted, and this part of the turnover was exempted from sales tax.3. It appears that on or about 19th February, 1973, the Sales Tax Commissioner of this State issued a circular to all the assessing authorities indicating that oil-cakes, which are used for further extraction of oil and are not used as cattle fodder, are not exempt from sales tax. On the basis of this circular, the Sales Tax Officer issued notice to the petitioner under Section 21 of the U. P. Sales Tax Act for re...
Tag this Judgment!Shri Pratap NaraIn Vs. Juggilal Kamlapat Iron and Steel Co. Ltd.
Court: Allahabad
Decided on: Aug-19-1974
Reported in: AIR1975All73
M.P. Mehrotra, J.1. This is the defendant's second appeal arising out of a suit for ejectment, arrears of rent and damages, etc.2. The plaintiff's allegations in brief are these. The plaintiff-respondent is a public limited company incorporated under the Indian Companies Act. The defendant-appellant Pratap Narain was employed as a worker in the factory of the said Company at Kalpi Road. The plaintiff Company took on rent some of the Kamla Town Trust quarters from the landlord thereof with a view to allot the said quarters to its own employees for their use and occupation during the period of their employment. In consideration of the Defendant's employment and, in fact, as a part of his contract of employment, the defendant was allowed to occupy quarter No. 3/16 on a monthly rent of Rs. 16.25 and the understanding was that he would continue to occupy the said quarter as long as he was in the plaintiff's employment and would vacate the same and deliver its vacant possession to the plaint...
Tag this Judgment!Commissioner of Income-tax Vs. Kedar Nath Ram Nath
Court: Allahabad
Decided on: Aug-19-1974
Reported in: [1977]106ITR172(All)
H.N. Seth, J. 1. The assessee in this case is a registered firm which derives income from publication of books and sale of paper. The assessee disclosed that in the accounting year relevant to the assessment year 1966-67, it sold books worth Rs. 6,77,500 and paper worth Rs. 28,108. These transactions resulted in gross profits of Rs. 1,03,746 and net taxable profit of Rs. 54,628. On scrutiny the Income-tax Officer found the following defects in the account books maintained by the assessee:1. It could not be ascertained how much paper was consumed as there is no day to day stock register. 2. Quantitative detail of sale of books has not been furnished. 3. The wholesale and retail sales could not be bifurcated and gross profit rate could not be worked out separately. 2. He, accordingly, rejected the book version of the assessee and as the gross profit shown in the books appeared to be on the lower side, estimated the sales of books and paper effected by the assessee at Rs. 6,90,000 and Rs....
Tag this Judgment!Additional Commissioner of Income-tax Vs. Swatantra Confectionery Work ...
Court: Allahabad
Decided on: Aug-17-1974
Reported in: [1976]104ITR291(All)
H.N. Seth, J. 1. The assessee is a registered firm carrying on business of confectionery. For the assessment year 1964-65, the assessee returned an income of Rs. 40,648 (subject to depreciation). The Income-tax Officer noticed certain defects in the books and trading accounts of the assessee. Accordingly, after rejecting those books, he estimated the total income of the assessee at Rs. 62,490. In appeal, the estimate made by the Income-tax Officer was modified and the assessee's taxable income was determined at Rs. 59,050. As the total income returned by the assessee fell short of 80% of its assessed income, and minimum penalty leviable exceeded Rs. 1,000, the Income-tax Officer, after initiating penalty proceedings, referred the matter to the Inspecting Assistant Commissioner. The Inspecting Assistant Commissioner, after issuing a show cause notice to the petitioner and hearing it, concluded that the assessee had concealed and had furnished inaccurate particulars of its income and imp...
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