Allahabad Court November 1975 Judgments
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Commissioner, Sales Tax Vs. Mangala Emporium
Court: Allahabad
Decided on: Nov-28-1975
Reported in: [1976]38STC247(All)
K.B. Asthana, C.J.1. We have heard learned counsel for the parties. On the facts and circumstances of the case, the two questions of law, viz,, '(1) whether, in view of the above facts and in the circumstances of the case, the dealer was not liable to admit any tax on the turnover of goods imported against C form as provided under Section 3(l)(b) and (2) whether, in view of the above facts and in the circumstances of the case, the appeal of the dealer was maintainable without the deposit of the admitted tax ?' we answer in favour of the assessee and against the Commissioner of Sales Tax, U. P.2. The assessee, M/s. Mangala Emporium of Patthar Gali, Varanasi, had filed a return for the assessment year 1967-68, before the Sales Tax Officer, Varanasi. In their return they had shown a figure of Rs. 8,002 represent' ing the purchases of agate stones under C form. They did not admit that any tax was payable for such purchase before the assessing authority at any stage during the proceedings b...
Commissioner of Sales Tax, Uttar Pradesh Vs. M/S. Mangala Emporium.
Court: Allahabad
Decided on: Nov-28-1975
Reported in: (1976)5CTR(All)0106A
K. B. Asthana, C.J. - We have heard learned counsel for the Parties. On the facts and circumstances of the case the two questions of law, viz. (1) Whether in view of the above facts and in the circumstances of the case the dealer was not liable to admit any tax on the turnover of goods imported against C Form as provided under section 4(i) B and (2) Whether in view of the above facts and in the circumstances of the case the appeal of the dealer was maintainable without the deposit of the admitted tax We answer in favour of the assessee and against the Commissioner of sales tax, U.P.2. The assessee M/s. Mangala Emporium of Patthar Gali, Varanasi, had filed a return for the assessment year 1967-68 before the Sales Tax Officer, Varanasi. In their return they had shown a figure of Rs. 8,002/- representing the purchases of a gate stones under C Form. They did not admit that any tax was payable for such purchase before the Assessing Authority at any stage during the proceedings before him. T...
Chandradhan Singh and ors. Vs. Regional Transport Authority, Varanasi ...
Court: Allahabad
Decided on: Nov-27-1975
Reported in: AIR1976All162
ORDERR.L. Gulati, J.1. In this and in the connected writ petitions a common question arises on similar facts and hence they are being disposed of by this common judgment.2. In this writ petition there are four petitioners. The facts of the cases of petitioners Nos. 1 and 2 Chandradhan Singh and Bhagwati Prasad are identical while the facts of the cases of the remaining two petitioners Vinod Kumar Goel and Sobhnath Singh are slightly different. The petitioners Nos. 1 and 2 shall hereinafter be referred to as the petitioners first set and the petitioners Nos. 3 and 4 shall be referred to as the petitioners second set.3. Dealing with the cases of the petitioners first set, it appears that the Regional Transport Authority (hereinafter referred to as the R. T. A.) in its meeting held on 17/21 September, 1973 decided to grant mini-bus (contract carriage) permits for Varanasi Region. It decided to grant 10 permits for Varanasi district and 5 contract carriage permits for each of the four dist...
The Dist. Magistrate, Meerut and anr. Vs. Jagdish Saran Rastogi
Court: Allahabad
Decided on: Nov-27-1975
Reported in: AIR1976All404
G.C. Mathur, J.1. This is an appeal by the District Magistrate, Meerut, against the judgment of a learned single Judge quashing an order of requisition dated July 13, 1973. By this order a residential house was sought to be requisitioned. The order recited that one Mahesh Prakash was living as a tenant in the house and that he had suitable alternative accommodation available to him. It further recited that the landlord, respondent in this appeal, was also in possession of spacious accommodation and his need for the requisitioned house did not exist. However, the order did not recite the actual purpose for which the house was being requisitioned. All it stated was that the house was urgently required for public purpose. The order was quashed by the learned single Judge on the ground that neither the order itself nor the counter affidavit showed what the actual purpose was.2. Having heard learned standing counsel we are in agreement with the learned single Judge that the order was illega...
Rama Shanker Vs. Bidhey Khan and anr.
Court: Allahabad
Decided on: Nov-26-1975
Reported in: AIR1976All155
R.B. Misra, J.1. The present appeal by the plaintiff is directed against the judgment and decree of the 2nd Additional Civil Judge, Agra, dated 1st November, 1966.2. The plaintiff filed a suit for ejectment, arrears of rent and mesne profits against the defendants on the allegation that defendant No. 1 was his tenant in respect of the disputed open plot while defendant No. 2 was the sub-tenant. The claim was resisted by the defendants on the allegation that the disputed plot belonged to defendant No. 2 and defendant No. 1 had been in possession with his leave and licence. It was further pleaded that he had, subsequently, surrendered his interest in favour of defendant No. 2 and that defendant No. 1 had no interest whatsoever in the toll business carried on this piece of land.3. The trial court accepted the plaintiff's case and decreed the suit. It definitely found that there was a relationship of landlord and tenant between the parties and that the suit was neither barred by time nor a...
The Motor and General Finance Limited Vs. Meedu and ors.
Court: Allahabad
Decided on: Nov-26-1975
Reported in: AIR1976All204
ORDERN.D. Ojha, J. 1. A bus was attached on 13th February, 1972, in Execution Case No. 8 of 1972. Opposite Party No. 1 was the decree-holder and opposite party No. 2 the judgment-debtor in that execution case. An objection was filed on 26th August, 1972, by the applicant in the present revision under Order 21, Rule 58 of the Civil PC claiming that it was the owner of the bus and that the opposite party No. 2 was just a hirer. The case of the applicant was that the opposite party No. 2 had failed to pay the instalments as contemplated under the hire-purchase agreement and the ownership of the bus all along continued with the applicant This objection seems to have been put up for orders on 28th August, 1972. It was dismissed on that date by the following order:--'Heard Sri Ramesh Chand for the objector. The attachment was effected on 13-2-1972. It appears that the objections have been filed with undue delay and the delay is unnecessarily and designedly made. Therefore the objections shou...
Kishanlal and anr. Vs. the State of U.P. and ors.
Court: Allahabad
Decided on: Nov-26-1975
Reported in: AIR1976All206
ORDERR.L. Gulati, J. 1. The petitioners are the auction purchasers of 37 plots enumeratedin paragraph 1 of the writ petition situated in village Daulatpur (Kachhar) Par-gana and Tahsil Bhognipur District Kan-pur. These plots had been let out to them for removing morrum therefrom for a period of three years under an ageement dated 13th October, 1969. On 14th November, 1969, the petitioners moved an application before the respondents Nos. 1 and 2, namely, the State of Uttar Pradesh and the District Officer (Collector, Incharge) saying that the contractors of Jalaun were bringing their morrum for sale at Kanpur and they should be stopped. Thereafter, several letters in this behalf were written by them. Clause (4) of Part III of the Argeement provides that the State Government will not allow any person to store, stock or sell by any means, at Kanpur side villlages and banks of river Jamuna, any sand and Morrum brought by anybody from the quarries situate in district Jalaun or any other dis...
Smt. Santosh Kumari Vs. Ashok Kumar and anr.
Court: Allahabad
Decided on: Nov-25-1975
Reported in: AIR1976All164
ORDERN.D. Ojha, J.1. The opposite party No. 1 Ashok Kumar Anand made an application under Section 25 of the Special Marriage Act against opposite party No. 2, Smt. Salma, praying for a decree of nullity on the ground that the opposite party No. 2 was married to opposite party No. I on the 14th February, 1975, and that at the time of marriage she was pregnant by some person other than opposite party No. 1. During the pendency of the aforesaid application Smt. Santosh Kumari the applicant in the present revision made an application for being impleaded as a party in the case. Her case was that she had been married according to Hindu rites to opposite party No. 1 on 14th February, 1975. She too has filed an application under Section 11 of the Hindu Marriage Act for being granted a decree of nullity on the ground that on 14th February, 1975, when the opposite party No. 1 married her he had already a spouse living on that date. The case of Smt. Santosh Kumari for being impleaded was that sin...
The Bazpur Co-operative Sugar Factory Ltd., Bazpur, District Nainital ...
Court: Allahabad
Decided on: Nov-25-1975
Reported in: (1976)5CTR(All)0158A
K. B. Asthana, C.J. - This is an assessees application. In regard to the assessment year 1968-1969 the assessee filed a chart and showed a sum of Rs. 80,000/- as excess consumption not liable to be included in the return for the purpose of assessment. Before the Income Tax Officer Stores ledger and store record appear to have been filed but day to day consumption of stores closing balance of stores and spares were not made available. The Income Tax Officer disallowed the claim for Rs. 80,000/- and added it to the return of the assessee. On appeal to the Appellate Commissioner, the assessee did not get any relief. The appeal was dismissed. Before the Appellate Commissioner, however, it appears, an extract showing day to day consumption of stores and closing balance of stores and spares was filed for the relevant year. The Appellate Commissioner on a consideration of the material on record affirmed the findings of the Income Tax Officer. The assessed than went up in appeal before the App...
Janki Sugar Mills Co. Ltd. Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Nov-21-1975
Reported in: AIR1976All99
ORDERK.C. Agarwal, J.1. On 15-1-1973, the Government of India published a notified order, in exercise of the powers by Section 18-AA of Industries (Development and Regulation) Act, 1951, hereinafter referred to as the Act, authorising the Uttar Pradesh State Sugar Corporation Limited, to take over the management of the Shree Sugar Mills and Company, Doiwala district Dehradun (U. P.) (hereinafter referred to as the petitioner firm) for a period of one year from the date of its publication in the Official Gazette. Before this period of one year could expire on 27-12-1973 in exercise of the powers conferred by Sub-section (2) of Section 18-AA read with Sub-section (2) of Section 18-A of the Act, the Central Government made an amendment in the aforesaid notified order dated 15-1-1973 directing that for the words 'one year' the words 'five years' would be substituted. As a result of this amendment the order of appointment of the auhorised controller became five years in place of one year. T...
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