Allahabad Court February 1975 Judgments
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Pioneer Consolidated Company of India Ltd. Vs. Commissioner of Income- ...
Court: Allahabad
Decided on: Feb-19-1975
Reported in: [1976]104ITR686(All)
1. This is a reference under Section 66(2) of the Indian Income-tax Act, 1922. The assessment year involved is 1957-58.2. The dispute relates to an aggregate amount of Rs. 18,295 made up ofthe following three items :Rs.(a)Claims and refund11,366(b)Insurance payable4,778(e)Boboins Bills issued2,151 18,2953. The assessee's case was that in its capacity as a clearing and forwarding agent, he had to pay customs, export and import duties, etc., on behalf of its constituents and for this purpose a running account of the customs authorities was maintained by him to whom amounts were advanced from time to time in lump sums as and when the customs documents were presented to the assessee, the respective amount was debited to the constituents by giving a corresponding credit to the customs authorities. The amount was later on realised from the constituent by giving corresponding credit to the respective constituents. Some time it so happened that the duties and charges on a particular consignmen...
Addl. Commissioner of Income-tax Vs. Hastkala Pital Udyog Sahkari Sami ...
Court: Allahabad
Decided on: Feb-17-1975
Reported in: [1978]114ITR723(All)
Gulati, J.1. This is a reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as ' the Act').2. The assessee is a registered co-operative society. It has 120 members, who are all artisans. It purchases various metals, like copper, zinc, brass, etc., as well as coal and supplies the raw material and coal to its members, who in turn manufacture household utensils like Lota, Katora, etc., and supply them to the assessee-society. The assessee-society in turn sells those articles in the market.3. In the course of the assessment proceedings for the assessment year 1963-64, the assessee put forward a claim for exemption from tax under Section 81(i)(b) of the Act on the ground that it was a co-operative society engaged in cottage industry. A certificate from the Deputy Director of Industries, Kanpur, to the effect that the assessee was engaged in the manufacture of household utensils on cottage lines was also filed. The Income-tax Officer declined to accept this cl...
Abdul Hameed Khan Vs. Mujeed-ul-hasan and ors.
Court: Allahabad
Decided on: Feb-14-1975
Reported in: AIR1975All398
ORDERJagmohanlal, J.1. The only question that arises for decision in this Civil revision is whether or not the Court has power to summon a deponent, who has filed an affidavit in support of his application under Order XXXIX, Rule 1, Civil Procedure Code, for his cross-examination at the instance of other party.2. NO provision in the Code of Civil Procedure has been pointed out which specifically debars a court from doing so. On the other hand, the enabling provision conferring this power on the Court contained in Rule 2 of Order XIX of the Code of Civil Procedure is most generally worded. Sub-rule (1) of this Rule 2 provides:--'Upon any application evidence may be given by affidavit, but the Court may, at the instance of either party, order the attendance for cross-examination of the deponent.'Learned Counsel for the revisionist relied in the trial Court as well as in this Court on the two decisions of Gujarat High Court -- Haroobhai M. Mehta v. State of Gujarat, (AIR 1967 Guj 229) and...
Sheo Murat Upadhya Vs. State and ors.
Court: Allahabad
Decided on: Feb-14-1975
Reported in: 1975CriLJ1436
ORDERP.N. Bakshi, J.1. Janta Laghu Madhyamik Vidyalaya, Ranipar is an educational institution. Sri Ram Karan Singh, M. L. A. was the first President of the Managing Committee and Sheo Murat Upadhaya was its Secretary. Sri Ram Karan Singh was later on removed from the Office of the Presidentship and it is said that Sri Brij Pat Singh was set up by him as Manager-cum-Secretary of the institution. There was a serious dispute between Sheo-Murat Upadhaya and Brij Pat Singh for the management of the aforesaid institution. On 29th June, 1972. the Station Officer Sahjanwa submitted a report in which it was mentioned that there was a serious apprehension of the breach of peace from the side of Sheo Murat Upadhaya and Brij Pat Singh, who were both claiming the right to manage the aforesaid institution. On a perusal of the report of the Station Officer, the Magistrate first class, Gorakhpur passed a preliminary order on 29th June, 1972, and directed attachment of the School under Section 145(1), ...
Municipal Board, Hathras Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Feb-13-1975
Reported in: AIR1975All364; [1978]48CompCas716(All)
ORDERR.L. Gulati, J. 1. This is a petition under Article 226 of the Constitution by the Municipal Board, Hathras.2. The petitioner Board runs a water works for the supply of water to the town of Hathras. On 23rd of January, 1967, the Enforcement Officer appointed under the Emergency Risks (Factories) Insurance Act, 1962 (hereinafter referred to as the 'Act') served a notice requiring the Board to pay a total sum of Rs. 10,711.00 as arrears of premia from 1963 upto date, as the Board had failed to take out insurance in respect of the water works. The petitioner Board was also required to pay a sum of Rs. 5,360/- as compounding fee. As the premia and the compounding fee was not paid, proceedings were initiated under Section 35 of the U. P. Municipalities Act for its recovery. The petitioned has challenged the demand as also the recovery proceedings.3. The first contention raised on behalf of the petitioner is that the Act is not applicable as it requires compulsory insurance of factories...
Mstt. Nafisun Nisa Vs. Mohd. Ishaque
Court: Allahabad
Decided on: Feb-13-1975
Reported in: AIR1975All431
Jagmohan Lal, J.1. This is a defendant's second appeal against whom a decree for injunction has been passed by the lower appellate court though originally the suit of the plaintiff was dismissed by the trial court.2. The brief facts of the case so far as relevant for the decision of this appeal were that one Azizuddin and his wife Smt. Safia Khatoon were owners of a house situate within a compound known as Waheed Manzil. Azizuddin died leaving his widow Smt. Safia Khatoon, a major son Gawasul Aziz, two minor sons Raisul Aziz and Nafisul Aziz and a minor daughter Noorafsa Begum as his heirs who inherited the share of Azizuddin in this house and the rest of his property situate in the compound of Waheed Manzil. On 13-9-1950 Gawasul Aziz, and Smt. Sana Khatoon in her own right as well as acting as guardian of her two minor sons and one minor daughter executed a sale deed in respect of that house in favour of Mohd. Ishaq plaintiff-respondent. In the sale deed it was stipulated that the ven...
Hari Shankar Tripathi Vs. Sheo Harakh
Court: Allahabad
Decided on: Feb-10-1975
Reported in: AIR1975All408
ORDERS. Malik, J.1. This election petition has been filed by Hari Shanker Tripathi, one of the ten candidates for the membership of the Uttar Pradesh Legislative Council from Basti cum Gorakhpur Local Authority Constituency, praying that it be declared that the election of respondent No. 1 was void and that actually the petitioner received the majority of valid votes and, therefore, he be declared to have been duly elected.2. Keeping in view the allegations made by the parties, 20 issues were framed. Issue No. 8 being 'whether the election petition has been properly presented and is within time?'' was taken up as a preliminary issue and the learned counsel for the parties were heard at length.3. As laid down in Section 81(1) of the Representation of the People Act. 1951 (hereinafter referred to as the Act) an election petition has to be presented to the High Court within 45 days from the date of election of the returned candidate. It was conceded by the parties that a High Court has po...
Ram Charan and ors. Vs. Murli and ors.
Court: Allahabad
Decided on: Feb-05-1975
Reported in: AIR1975All399
T.S. Misra, J.1. This appeal by the defendants arises in the following circumstances. The plaintiffs respondents filed the suit out of which this appeal has arisen for an injunction restraining the defendants from interfering with the possession of the plaintiffs over the alleged sahan land marked by letters GLMND in the plan given at the foot of the plaint and not to demolish any constructions of the plaintiffs existing on the said land and not to fix any door or window opening towards the said land. They also claimed damages to the tune of Rs. 25/- on account of the alleged demolition of a wall shown by letters XY in the site plan. The allegations of the plaintiff were that they were the owners in possession of the said land GLMND which was their sahan land and that they had their cattle troughs, pegs, kolhu and trees on the said land. They had also their wall at the place XY which was illegally demolished by the defendants. They alleged that the defendants had no right, title or int...
L. R. Brothers Vs. Commissioner of Income-tax, Allahabad.
Court: Allahabad
Decided on: Feb-04-1975
Reported in: [1957]31ITR815(All)
The following question had been referred by the Income-tax Appellate Tribunal for opinion to this Court in compliance with the orders passed by this Court under section 66(2) of the Income-tax Act :'Whether there was any material on which the Tribunal could come to the conclusion that the amount of Rs. 68,958 out of the cash deposits appearing in the assessees personal accounts represented his concealed income of the previous year of the assessment year 1945-46 ?'It appears from the statement of the case submitted by the Tribunal that in the accounts submitted by the assessee there were two accounts in the name of the sole proprietor Sri M. L. Garg. One was the personal account of the proprietor and the other was a loan account. These two accounts showed various deposits as well as some withdrawals during the previous year in question. In the loan account there were withdrawals to the extent of Rs. 47,222-8-0, which were made in the month of March just before the previous year closed. ...
Sri Masood Vs. Bikram Singh
Court: Allahabad
Decided on: Feb-03-1975
Reported in: AIR1975All402
ORDERS. Malik, J.1. This election petition has been filed under Section 81 of the Representation of the People Act, 1951, (hereinafter referred to as the Act) by the candidate set up by Congress (Organisation) Party during the last General Elections held in February, 1974 and the only ground taken is that the election of the Bhartiya Kranti Dal candidate, respondent Vikaram Singh to the Uttar Pradesh Legislative Assembly from 383 Agota Assembly Constituency in district Bulandshahr be set aside because the nomination paper of the petitioner was improperly rejected within the meaning of Section 100(1)(c) of the Act.2. The relevant facts are that the petitioner was one of the eight candidates for 383 Agota Assembly Constituency. The notification for holding the General Elections was issued on the 17th of January, 1974. The dates fixed for filing of nomination papers were from 19th of January to 24th of January, 1974, and the date for scrutiny of nomination papers was the 25th of January, ...
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