Allahabad Court January 1975 Judgments
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Bhagwati Oil Mills Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Jan-08-1975
Reported in: [1977]39STC222(All)
R.L. Gulati, J.1. This is a reference under Section 11(4) of the U.P. Sales Tax Act.2. The assessee carries on the business of manufacture and sale of oil. For the assessment year 1962-63 its account books were rejected on the ground that as compared to production of oil the consumption of electricity was disproportionately high. The appellate authority reduced the quantum of net turnover, but upheld the rejection of accounts. On revision, the additional revising authority following a decision of this court held that mere higher consumption of electricity was not a sufficient ground for rejecting the account books. He, however, felt that the account books of the assessee had not been properly examined. He accordingly set aside the appellate and the assessment orders and remanded the case to the assessing authority for a fresh assessment after proper scrutiny of the accounts. On the direction of this court, the revising authority has submitted the following question of law for our opini...
Rudra Nath Mishra Vs. Kashi Nath Misra and ors.
Court: Allahabad
Decided on: Jan-07-1975
Reported in: AIR1975All209
ORDERChandra Prakash, J.1. This is an application in revision against the order dated 26-2-1966 of Shri G. D. Dube, Munsif, Ballia (West) setting aside the ex parte decree under Order IX, Rule 13, C. P. C.2. The facts leading to this application in revision are not disputed and may be narrated as follows,The plaintiff-applicant filed a suit for the recovery pf Rs. 510 as damages for certain wood alleged to have been cut and misappropriated by the defendants. Defendant No. 1 alone filed a written statement and resisted the claim on various grounds. Issues were framed in the case on 7-12-1964 and 12-3-1965 was fixed for final hearing. On that date defendant No. 1 was absent and his counsel moved an application for adjournment and the case was adjourned to 9-7-1965. On 9-7-1965 the Presiding Officer was absent and the case was adjourned to 3-9-1965. On 3-9-1965 an application 21-D was moved on behalf of defendant No. 1 for the adjournment of the case on the ground that defendant No. 1 was...
Bahal Singh Arya Vs. the Pradeshik Co-operative Federation and anr.
Court: Allahabad
Decided on: Jan-03-1975
Reported in: AIR1975All189
ORDERN.D. Ojha, J. 1. The memorandum of revision was presented before the Stamp Reporter on 2nd of January, 1975. Court-fee stamps of Rs. 20 were affixed on a separate sheet of paper. On that sheet of paper it was mentioned that out of the court-fee stamps of Rs. 20, court-fee stamps of Rs. 10 were meant for being affixed on the memorandum of revision, of Rs. 5 on the Vakalatnama of Rs. 3 on two judgments and of Rs. 1-50 on the formal order. The Stamp Reporter has made a report to the following effect:-- 'Copies of judgments and formal order are unstamped. They should bear a court-fee stamp worth Rs. 1/50 each. Similarly the Vakalatnama is also unstamped. It should bear a court-fee stamp worth Rs. 5.' 2. The report of the Stamp Reporter appears to be on the basis that no court-fee stamp has been affixed on the vakalatnama and the copies of the judgments and formal order. He has not taken the affixation of court-fee stamps of Rs. 20 on a separate sheet of paper as sufficient compliance ...
Sri Ram Charan Das Vs. Pyare Lal
Court: Allahabad
Decided on: Jan-03-1975
Reported in: AIR1975All280
1. This is a defendant'sappeal. It arises out of a suit for ejectment of the appellant from a shop and for recovery of Rs. 9/- as arrears of rent. The claim for ejectment was made on the ground that the plaintiff-respondent had obtained a permission under Section 3 of the U. P. (Temporary) Control of Rent and Eviction Act, 1947, hereinafter referred to as the Act, for instituting a suit for ejectment against the appellant.2. The suit was resisted on a variety of grounds, one of them being that no valid permission under Section 3 of the Act existed at the time the suit was filed. Since that is the only question argued in this appeal we give the facts with reference to that question, above.3. The plaintiff-respondent appliedfor permission under Section 3 of the Act which was granted by the Rent Control and Eviction Officer on 11-3-1966. The defendant filed a revision against that order and the Commissioner passed a stay order dated March 30, 1966. The stay order was served on the respond...
K.C. Srivastava Vs. Controller of Estate Duty
Court: Allahabad
Decided on: Jan-03-1975
Reported in: [1979]117ITR221(All)
K.C. Agrawal, J. 1. This is a reference under Section 64(1) of the E.D. Act, 1953 (Act 34 of 1953) (hereinafter referred to as 'the Act'), made by the Income-tax Appellate Tribunal, Delhi Bench 'C'. The following question has been referred by it for our opinion ; 'Whether, on the facts and in the circumstances of the case, properties settled on trust at the time of the execution of trust by the deceased could be deemed to have passed on her death ?'2. The matter arises out of the estate duty case of Miss H.S. Oliphant, who died on September 26, 1962. Sri K.S. Srivastava, who is one of the trustees under the trust created by Miss Oliphant, is the accountable person. He filed a statement regarding the estate of the deceased before the Asst. CED. Miss Oliphant founded a preparatory school for Indian boys called Welham Preparatory School in 1937. She acquired more properties thereafter. On September 29, 1956, having realised that she being 73 years of age was sufficiently old, executed a t...
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