Allahabad Court August 1974 Judgments
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Shadi Lal Sugar and General Mills Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Aug-17-1974
Reported in: [1976]103ITR748(All)
H.N. Seth, J.1. In connection with the assessment of M/s. Sir Shadi Lal Sugar and General Mills Ltd., Mansurpur District, Muzaffarnagar, for the years 1960-61, 1961-62, 1962-63 and 1963-64, the Income-tax Appellate Tribunal, Delhi Bench, has stated the case and referred the following questions for the opinion of this court:'(1) Whether, on the facts and in the circumstances of the case, the sum of Rs. 86,230 and Rs. 47,898 being penalties for belated payment of sugarcane cess imposed under the U.P. Sugarcane Cess Act, 1956, for assessment years 1960-61 and 1961-62 respectively, and the sums of Rs, 4,000 and Rs. 135 being fines levied under the Factories Act, for the years 1962-63 and 1963-64, respectively, are allowable deductions for computing the real business profits of the assessee under Section 10(1) of the Indian Income-tax Act, 1922/section 28 of the Income-tax Act, 1961 ? (2) Whether, on the facts and in the circumstances of the case, the assessee was entitled to claim the admi...
Gopal Rai Shri Ram Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Aug-17-1974
Reported in: [1975]35STC474(All)
H.K. Seth, J.1. The assessee, Gopal Rai Shri Ram Arhti, was a dealer, with regard to whom assessment proceedings took place before one Sri T.S. Bharti, Sales Tax Officer, Muzaffarnagar. It appears that on 14th March, 1961, Sri T.S. Bharti drafted an, assessment order as a consequence of which certain refund became due to the dealer. In accordance with certain instructions, Sri Bharti submitted a draft of the assessment order, prepared by him, to the Assistant Commissioner of Sales Tax for approval. Before the Assistant Commissioner of Sales Tax could approve or disapprove the draft, Sri T.S. Bharti was transferred from Muzaffarnagar. Eventually when no approval was received the matter was taken up by Sri R.N. Pradhan, the Sales Tax Officer, who succeeded Sri T.S. Bharti. Sri Pradhan took the view that the draft prepared by Sri Bharti was not a completed assessment order. Accordingly, he proceeded to make a fresh assessment against the dealer. Sri Pradhan completed the assessment by his...
Om Prakesh Vs. the State of Uttar Pradesh and ors.
Court: Allahabad
Decided on: Aug-17-1974
Reported in: 1975CriLJ198
C.D. Parekh, J.1. This is a habeas corpus writ petition under Article 226 of the Constitution of India directed against the order of the District Magistrate. Meerut, dated 15-5-1974, whereby the petitioner was detained under Sub-clause (iii) of Clause (a) of Sub-section (1) of Section 3 of the Maintenance of Internal Security Act, 1971. The impugned order was passed because the District Magistrate was satisfied that it was necessary to do so with a view to prevent the petitioner from acting in any manner prejudicial to the maintenance of the supplies and services essential to the community, On 29th May. 1974. the grounds of detention were served on the petitioner under Section 8 of the said Act. Shorn of unnecessary wording of the grounds, the charge may be stated thus:(1) That on 29-8-1970 when the Senior Marketing Inspector visited the shop of the petitioners he found that there was no entry of 22 quintals and 10 kgs. of Tara Mira in the stock register and that 30 bags of groundnut w...
Sarup Lal Vs. Radha Manoharji Maharaj
Court: Allahabad
Decided on: Aug-13-1974
Reported in: AIR1975All18
Hari Swarup, J.1. This is a decree-holder's appeal. The appellant had obtained a decree against the deity Thakur Radha Manoharji and his Shebait, Sri Thakur Mangal Singh. When the decree was put in execution, several objections were raised to the executability of the decree. Before the execution court only one objection, was pressed and argued. That was to the effect that annuity payable to the deity under the U. P. Zamin-dari Abolition and Land Reforms Act in lieu of the Zamindari property could not be attached in execution of the decree. This objection was rejected by the execution court. In appeal learned District Judge held that the annuity was not attachable in execution of the decree. He further held that the decree could be executed only against Mangal Singh and against the interest that accrued on the amount of the annuity and not against the annuity money itself.2. Learned District Judge has not at all considered the relevant provisions regarding the attachability of an amount...
Narendra NaraIn Misra Vs. the Vice-chancellor, Gorakhpur University an ...
Court: Allahabad
Decided on: Aug-13-1974
Reported in: AIR1975All290
ORDEROmprakash Trivedi, J. 1. This petition under Article 226 of the Constitution of India has been filed by Narendra Narain Misra. The material facts are as follows. The petitioner was a student of M. L. K. Degree College, Balrampur, Gonda, in B. A. Final. The petitioner appeared in the B. A. Final Examination, held by the Gorakhpur University, through M. L. K. Degree College Centre of which the Principal was the Centre Superintendent. Sri P. S. Kapoor and Sri S. C. Sharma who were invigilators in the room in which the petitioner had a seat in the said examination charged the petitioner with having used unfair means in answering the Psychology Paper. According to opposite parties' case as set out in the counter-affidavit a manuscript containing certain matter relating to the Psychology Paper was actually seized from the petitioner's possession by the said invigilators on the spot. The petitioner was asked to fill the form of reporting cases of use of unfair means at the examination (A...
Udai NaraIn Bajpai Vs. Smt. Kusum Bajpai
Court: Allahabad
Decided on: Aug-12-1974
Reported in: AIR1975All94
Yashoda Nandan, J. 1. This is an appeal filed by the husband and arises out of proceedings initiated by him under Section 13 of the Hindu Marriage Act (hereinafter referred to as the Act) for dissolution of his marriage with the respondent Smt. Kusum Baipai by a decree of divorce. It was alleged in the petition that the parties had last resided at Kanpur and consequently the court at Kanpur had jurisdiction to entertain the petition. The petition was based mainly on the allegation that the respondent had committed adultery with persons named in paragraphs 9 and 10 thereof. However, those with whom the respondent was alleged to have committed adultery were not impleaded as respondents in the petition. The petition was resisted by the respondent. It was pleaded in defence that the parties had resided together at Lucknow and it was Lucknow court which had jurisdiction and not the court at Kanpur. It was further pleaded that since the appellant had filed his petition for divorce on the gro...
Shital Singh Vs. State
Court: Allahabad
Decided on: Aug-09-1974
Reported in: 1975CriLJ699
H.N. Kapoor, J.1. Shital Singh appellant has been convicted by the Sessions Judge of Basti by his order and judgment dated 27-10-1970 under Section 302, I.P.C. and sentenced to life imprisonment for committing the murder of Jha-kri Singh at about 6 a. m. on 31-7-1969 near village Bhitrighat One Bhawani Singh too was prosecuted along with the appellant for the same offence but he was acquitted by the trial Court.2. The first information report of this case was lodged by Ramnain (P. W. 1) on 31-7-1969 at P. S. Captan-ganj at 9.5 a, m. He claimed to be an eye-witness of the occurrence along with Prahlad Singh (P. W. 2). The allegations in the first information report were that there was enmity between Jhakri Singh deceased and Shital Singh and others on account of litigation. Another case between Jhakri Singh and one Ganpat was pending on 31-7-1969 the date fixed in the case for compromise. Ramnain and Prahlad Singh along with Jhakri Singh were going to Court in connection with that case....
Sarjoo Prasad Vs. Iind Additional District Judge, Kanpur and ors.
Court: Allahabad
Decided on: Aug-07-1974
Reported in: AIR1975All13
Satish Chandra, J. 1. Theseseven appeals raise common question and can conveniently be decided by a common judgment.2. Building No. 51/10, Naugarha, in the city of Kanpur, was owned by respondents Nos. 3 to 5. The various appellants in these seven appeals were tenants of different portions of this building. On 21st January, 1965, respondents Nos. 3 to 5, the Landlords, applied under Section 3 of the U. P. (Temporary) Control of Rent and Eviction Act, 1947, for permission to sue for the eviction of the tenants. After hearing the parties the Rent Control and Eviction Officer granted the requisite permission. The revisions filed by the tenants before the Commissioner as well as before the State Government failed and were dismissed. On 9th February, 1971, the Landlords filed seven separate suits in the court of the City Munsif, Kanpur, for the ejectment of the appellants from the accommodations in their respective possession.3. Before the evidence was recorded in these suits the U. P. Civi...
Pradip Tandon Vs. State of Uttar Pradesh and ors.
Court: Allahabad
Decided on: Aug-05-1974
Reported in: AIR1975All1
K.B. Asthana, J. 1. The petitioner. Pradeep Tandon, is a graduate in Science of the Allahabad University. He appeared at the Combined Pre-medical Test held by the Meerut University in 1973 as directed by the U. P. Government, for admission to one of the seven Medical Colleges controlled by it. He was not selected for admission. By this petition under Article 226 of the Constitution of India he has questioned the validity of the reservation of seats made by the U. P. Government for certain classes and groups of candidates which reservation,according to the petitioner, deprived him of being admitted for M.B.B.S or B.D.S courses in the State Controlled Medical Colleges though he had secured higher marks and position in the test than many of the candidates who were admitted for the reason that they fell in one or the other group or class for whom the seats were reserved or special privileges were afforded.2. The petitioner prays for a writ or direction directing the respondents, i.e., the ...
Additional Commissioner of Income-tax Vs. K.S.M. Wazir Mohd. and Sons
Court: Allahabad
Decided on: Aug-05-1974
Reported in: [1977]110ITR798(All)
H.N. Seth, J.1. The Income-tax Appellate Tribunal, ' B ' Bench, Allahabad, has, at the instance of the Commissioner of Income-tax, made this reference under Section 256(1) of the Income-tax Act, 1961.2. The assessee in this case is K. S. Wazir Mohd. and Sons, a registered firm, carrying on business of building contractors and the assessment year involved is the year 1965-66.3. Brief facts as they emerge from the statement of the case read along with the annexures attached thereto are that in the relevant accounting year the assessee derived income from two sets of contract businesses, described as the Kanpur set and the Lucknow set, as also by way of interest on certain fixed deposits in the savings bank. For the purposes of this case, the income derived by way of interest on fixed deposits is not material. In its income-tax return, the assessee showed its total receipts from the two sets of contract businesses as Rs. 12,45,000 resulting in a net profit of Rs. 42,209. The Income-tax Of...
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