Allahabad Court September 1974 Judgments
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Bijli Cotton Mills (Under Authorised Custodian) Vs. Tax Recovery Offic ...
Court: Allahabad
Decided on: Sep-13-1974
Reported in: [1975]101ITR624(All)
Satish Ciiandra, J. 1. It appears that a sum of Rs. 2,87,388 was the dues payable by Sri Ram Bibu Lal as arrears of income-tax, Sri Ram Babu Lal was the managing director of Bijli Cotton Mills Private Ltd. In the course of recovery proceedings an immovable property was attached. On Jst April, 1974, the Bijli Cotton Mills filed an objection that the attached property was exclusively owned by the mills. Sri Ram Babu Lal had no interest in it. It also prayed that the auction of the attached property be postponed pending disposal of the objection. On 6th April, 1974, the Tax Recovery Officer passed an order requiring the objector to deposit a cash amount of Rs, 2,90,000 or furnish a bank security of the same amount on or before 25th April, 1974, otherwise the sale will not be postponed. In this order it is also stated that the objector will not be entitled to be heard in case the terms mentioned above are not complied with. It appears that on or about 13th April, 1974, the Bijli Cotton Mil...
Jeet Mal Ram Gopal Vs. Additional Judge (Revisions), Sales Tax, Aligar ...
Court: Allahabad
Decided on: Sep-13-1974
Reported in: [1975]36STC305(All)
Satish Chandra, J.1. This writ petition is directed against an order dated 5th March, 1974, by which the revising authority dismissed an application for rectification filed under Section 22 of the U. P. Sales Tax Act.2. The applicant is a dealer, inter alia, in deshi ghee and cream. In the assessment year 1964-65 the turnover of cream was not liable to tax. Purchase tax was levied on the turnover of ghee with effect from 1st December, 1964. The assessee in his return disclosed turnovers of purchase of ghee as well as cream. The assessing authority found several discrepancies in the account books and the return and ultimately rejected the account books. The appeal filed by the assessee also failed. The assessee then went up in revision.3. The revising authority accepted the plea of the assessee that he had in fact purchased cream worth Rs. 9 lacs and odd on behalf of the principals for making ghee. In relation to the turnover of ghee the revising authority found that there was a differe...
Commissioner of Sales Tax Vs. Ramesh Prasad Batuk Prasad
Court: Allahabad
Decided on: Sep-13-1974
Reported in: [1975]36STC367(All)
Satish Chandra, J.1. The Revising Authority, Varanasi, has referred the following questions for opinion of this court:(1) Whether, in view of the above facts and in the circumstances of the case, the Additional Judge (Revisions), Sales Tax, Varanasi Range, Varanasi, was justified in holding sewai-ki-machine as brassware taxable at 3 per cent in view of Notification No. ST-6439/X-1012-1962 dated 1st December, 1962 ?(2) Whether, in view of the above facts and in the circumstances of the case, sewai-ki-machine could be treated as machinery taxable at 6 per cent in view of Notification No. ST-7098/X-1012-1965 dated 1st October, 1965?2. For the assessment year 1966-67 account books were accepted under which the turnover of sewai-ki-machines manufactured by the assessee was accepted at Rs. 3,336. The claim that sewai-ki-machines were brasswares and as such can be taxable at 3 per cent was repelled by the Sales Tax Officer. This view was upheld on appeal. Aggrieved, the assessee went up in re...
Het Ram Vs. Smt. Ram Kunwari
Court: Allahabad
Decided on: Sep-13-1974
Reported in: 1975CriLJ656
ORDERP.N. Bakshi, J.1. Smt. Ram Kunwari had filed an application under Section 488, Cr.P.C. claiming maintenance from her husband Het Ram who was in the service of the military department. The allegation was that since Het Ram joined the defence forces, he began to dislike her ugly face and intended to remarry. The applicant did not Rive her consent. Differences arose as a result of which she was beaten, deprived of her ornaments and turned out of her house. She was living with her brother. Her husband had neglected and refused to maintain her. Hence she claimed Rs. 60/- per month as maintenance allowance.2. Het Ram denied the allegations made by Smt. Kunwari. According to his case he had always maintained her and was prepared to maintain her even now if she lived in his house. According to the case of Het Ram. Ram Kunwari does not like his service in the military and as auch she had left her house.3. Ram Kunwari examined herself, Munni Lai (P. W. 2) her cousin and Sukhbasi Lai (P. W. ...
Smt. Kalawati Devi Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-12-1974
Reported in: [1977]106ITR808(All)
Satish Ciiandra, J.1. This reference relates to the assessment years 1962-63, 1963-64 and 1964-65. The question of law referred for our opinion is :'Whether the finding of the Tribunal that the minors had been admitted to the benefits of the partnership as individuals and, therefore, their share income was liable to be included in the total income of their mother under Section 64(2) of the Income-tax Act, 1961, was valid ?'2. One Sheo Behari Avasthi was a partner in Messrs. Sheo Behari Avasthi and Company along with his wife Smt. Kalawati Devi and another person. He had a 6 annas share while his wife, Smt. Kalawati Devi, had a four annas share. He died on 13th March, 1952, Soon after, on 2nd April, 1952, the partners of the firm executed a fresh partnership deed under which Smt. Kalawati became the owner of 10 annas share. Though Sheo Behari Avasthi had left a minor son, no share was granted to him by this partnership deed. It appears that another son was born to Smt. Kalawati Devi som...
Commissioner, Sales Tax Vs. Indian Traders
Court: Allahabad
Decided on: Sep-12-1974
Reported in: [1975]36STC294(All)
Satish Chandra, J.1. This reference relates to the assessment year 1965-66 under the Central Sales Tax Act. The assessee disclosed a turnover in sun hemp, rope cutting, etc., of Rs. 8,27,127.01. It was indicated that on these transactions freight amounting to Rs. 18,552 was paid by the purchasers and, therefore, it was not included in the turnover. The assessing authority held that the freight was charged as a part of the sale price and it was liable to tax under the Central Sales Tax Act. On appeal it was held that the amount of freight could not be included in the sale price. The imposition of tax at ten per cent on this amount was set aside. This view was upheld in revision. At the instance of the Commissioner, the revising authority has referred the following questions of law for the opinion of this court :(1) Whether, in view of the above facts and in the circumstances of the case, the amount of freight would be deemed to be separately charged by the seller from the purchaser ?(2)...
Commissioner of Sales Tax Vs. Prag Ice and Oil Mills
Court: Allahabad
Decided on: Sep-11-1974
Reported in: [1975]35STC520(All)
Satish Chandra, J.1. M/s. Prag Ice and Oil Mills, Aligarh, the assessee, manufacture vegetable ghee from groundnut oil. The groundnut oil is mixed with acids and chemicals in order to purify and refine the oil. The residue left after the refined portion is removed is sold by the assessee to the manufacturers of soaps, etc. According to the assessee the turnover of the sale of this residue oil was taxable at one per cent on the view that the residue was still groundnut oil. The Sales Tax Officer rejected this contention. He held that this was oil of a different character and was taxable at 6 per cent. This view was upheld in appeal. The assessee went up in revision. The Judge (Revisions), Sales Tax, held that the residue was in its nature and character groundnut oil with greater impurities than were contained in the original oil prior to its being treated with acids and chemicals. It was taxable as groundnut oil at one per cent. At the instance of the Commissioner, Sales Tax, the Judge ...
The Commissioner of Sales Tax, Uttar Pradesh, Lucknow Vs. M/S. Thakur ...
Court: Allahabad
Decided on: Sep-11-1974
Reported in: (1976)5CTR(All)104
Satish Chandra, J. - The principal question that arises for consideration in this reference is whether the estimate of the turnover made by the Judge (Revisions) was in law justified. The assessee is a retailer in foodgrains. He disclosed a gross turnover of his purchases at Rs. 21,161.32 and net turnover at Rs. 7,004.30 p. The assessing Authorities concurrently rejected the account books. The Sales Tax Officer assessed its turnover at Rs. 35,277.48 gross. On appeal it was reduced to Rs. 30,000/-. The estimate of the gross turnover of Rs. 30,000/- meant an enhancement of about 40 per cent from the disclosed turnover. The Judge (Revisions) accepted that account books disclosed some defects on account of which some enhancement in the turnover was called for. He, however, estimated the reasonable enhancement in the turnover not more than 10 per cent. He held that even by this enchancement the total turnover does not reach the taxable limit of Rs. 25,000/- and so the dealer was exempt.2. H...
State of U.P. Vs. Jawahar Lal Bhargava and anr.
Court: Allahabad
Decided on: Sep-06-1974
Reported in: AIR1975All101
K.B. Asthana, J.1. This is an application purporting to be under Order 47, Rule 1 read with Section 151, C. P Code presented on behalf of the State of U. P. pravins for a review of our judgment dated 25th February 1974 rendered in a petition under Article 226 of the Constitution filed by Jawahar Lal BharSava a Government servant, who had Questioned the validity of his suspension pending a departmental inquiry against him. We quashed the order of suspension by a writ of certiorari. We held that Rule 49-A of the U. P. Civil Services f Classification, Control and Appeal) Rules did not empower the Government to suspend Jawahar Lal Bhareaya before actually an inquiry as contemplated by Rule 55 of the said Rules had started or was about to start, that is to sav Jawahar Lal Bhargava could not be suspended until it was decided by the disciplinary authority to take action and hold an inquiry under Rule 55 of said Rules. We interpreted the main clauses of Rule 49-A and in support of our conclusi...
Bishamber Dass Devi Dayal Vs. Commissioner of Income-tax and anr.
Court: Allahabad
Decided on: Sep-03-1974
Reported in: [1977]106ITR678(All)
Satish Chandra, J.1. For the assessment year 1968-69, the assessee-petitioner was required to file his return of income under Section 139(1) till the 30th September, 1968. The return was actually filed on 2nd March, 1971. The Income-tax Officer imposed a penalty of Rs. 17,749 on the petitioner for the delay in filing the return. Thereupon, the assessee made an application to the Commissioner under Sub-section (4A) of Section 271 of the Income-tax Act, 1961, for waiving the penalty. The Commissioner rejected this application. He stated that the assessee had filed a return of his income declaring it at Rs. 72,315. The Income-tax Officer had assessed the income at Rs. 85,011, which was ultimately reduced by the Tribunal to Rs. 79,873. There was thus a difference of Rs. 7,500 between the returned and the assessed income. He found that the assessee had included inadmissible items on the expenditure side and the transport account to the tune of Rs. 5,000. This was treated as inflated expense...