Allahabad Court March 1975 Judgments
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Nar Singh Das and Brothers Vs. the State of U.P.
Court: Allahabad
Decided on: Mar-31-1975
Reported in: AIR1975All332
Asthana, C.J.1. This is a reference under Section 57 of the Indian Stamp Act by the Chief Controlling Revenue Authority, viz., the Board of Revenue, Uttar Pradesh.2. Admittedly, the vendor was indebted to the extent of Rs. 61,600 to the vendee on the date when the sale-deed in question, dated 25-1-1968, was executed transferring a house for Rupees 15,500. It appears from the recital in the sale-deed, that the vendee had been demanding the payment of his money due on the supplies of cloth to the vendor, who was carrying on business in cloth in Kanpur market; that the vendor had suffered losses and much of his money was retained by his customers and he found himself in difficulty, that the vendor and the vendee then entered into an arrangement and executed the sale-deed dated 25-1-1968. The sale-deed shows that on the sale of the house for Rs. 15,500 the total debt of Rs. 61,600 stood discharged. It may further be stated that the title deed of the house, sold, had earlier been deposited ...
Shiv Charan Das and ors. Vs. Rukmani Devi and anr.
Court: Allahabad
Decided on: Mar-31-1975
Reported in: AIR1975All354
M.P. Saxena, J.1. This is plaintiffs' second appeal against the judgment and decree dated 11-3-1965 passed by the Additional District Judge, Moradabad.2. Briefly stated the facts alleged in the plaint were that one Sheel Chand was the owner of the house described in para 1 of the plaint. After his death it devolved on his two sons, namely. Babu Ram and Ram Swarup in equal shares. On the death of Babu Ram his one half share was inherited by his widow, Smt. Kalawati Devi and on the death of Ram Swamp his one hair share devolved on his sons Maharaj Kumar and Ratan Kumar. The latter died in 1940 leaving behind his widow Smt. Rukmini Devi who got his 1/4 share. Maharaj Kumar died in or about the year 1943 and his one-fourth share devolved on his widow Smt. Tribeni Devi and three sons namely. Devendra Kumar, Mahendra Kumar and Surendra Kumar. In 1950 Smt. Kalawati filed a suit (No. 64 of 1950) against Devendra Kumar and others for partition of her half share. It was decreed and the final dec...
Commissioner of Income-tax Vs. S. Devendra Singh
Court: Allahabad
Decided on: Mar-31-1975
Reported in: [1977]108ITR314(All)
Gulati, J.1. One Sri Balwant Singh had income from various sources including income from business, interest from securities, income from salary as managing director of a company and as a member of the U. P. Legislative Council. The Income-tax Officer did not accept the return and made huge additions in the business income and on account of income from undisclosed sources. He also included a sum of Rs. 2,400 on account of salary received from the Government. He also initiated proceedings under Section 271(1)(c) of the Income-tax Act. As the minimum penalty imposable exceeded Rs. 1,000, he referred the matter to the Inspecting Assistant Commissioner of Income-tax under Section 274(2) of the Act, The Inspect-ing Assistant Commissioner of Income-tax came to the conclusion that the Explanation to Section 271(1)(c) was attracted as the income returned by the assessee was less than 80 per cent. of the income assessed. He levied a penalty of Rs. 26,000. It may be mentioned here that Balwant Si...
Baldeo Vs. State
Court: Allahabad
Decided on: Mar-25-1975
Reported in: 1975CriLJ1569
ORDERP.N. Bakshi, J.1. In village Bhathat, Police Station Gulariha, district Gorakhpur a bazar is held on every Sunday on certain plots of land. Syed Sajjad Ali and Syed Jawwad Ali had granted an annual Theka of the bazar to one Gobri for the year 1972-73. Mewa was the Kithanadar on behalf of Gobri during this period. This Theka came to an end on September 30, 1973. Thereafter Syed Sajjad Ali and Syed Jawwad Ali gave the Theka to Baldeo and others for the year 1973-74 for a consideration of Rs. 20,000 which was paid by the Thekedars. Gobri attempted to realise dues and fees from the traders. A civil suit was, therefore, filed and an injunction order obtained which restrained Gobri from realising fee from the traders. Thereafter Gobri filed a complaint in the court of the Sub-Divisional Magistrate, Sadar under Section 145, Cr. P. C. A copy of Gobri's application was sent to the Station Officer, Police Station Gularilha. It appears that a report was also lodged by Mewa at the Police Stat...
Behari Lal Moti Lal and ors. Vs. the State of Uttar Pradesh and ors.
Court: Allahabad
Decided on: Mar-24-1975
Reported in: [1975]36STC446(All)
C.D. Parekh, J.1. M/s. Behari Lal Motilal and ten others, manufacturers of brasswares and utensils of Mirzapur have preferred this writ petition challenging the various orders of the Sales Tax Officer, Mirzapur, being annexures V to XIX refusing to grant exemption of tax on the turnover. The State of U. P. issued Notification No. ST-5263/X-902(16)-52 dated 13th September, 1971, under Section 4 of the U. P. Sales Tax Act and directed that no tax on the turnover of the karkhanedars manufacturing brasswares from brass melted and prepared in the furnace known as gulli bhatties, para bhatties and darja bhatties would be payable subject to the conditions mentioned therein. The Sales Tax Officer, Mirzapur, rejected the applications for grant of exemption to the petitioners under the aforesaid notification and passed the provisional assessment orders being annexures XX to XXII, XXIV, XXVI, XXVIII and XXX and also passed assessment orders (annexures XXXVIII, XXXIX and XL to the writ petition), ...
Mansa Ram Vs. State
Court: Allahabad
Decided on: Mar-24-1975
Reported in: 1975CriLJ1772
M.P. Saxena, J.1. This is an appeal by Mansa Ram against the judgment and order dated 22-3-1971 passed by the First Temporary Civil and Sessions Judge, Meerut, convicting him under Sections 302 and 307, I.P.C. and sentencing him to imprisonment for life and five years' R. I, respectively.2. The prosecution case briefly stated is that Daya Ram, father of the appellant, carries on a grocer's shop in the market of Qasba Tatiri, P. S. Baghpat, district Meerut. In February 1970, Ranjeet deceased and Jai Bir (P.W. 2) were students of Mithili College which lies at a distance of one and a half miles from Tatiri. On 13-2-1970 at about 12-30 P. M. they visited the shop of the appellant for purchasing certain -articles. An altercation followed by exchange of abuses took place between Ranjeet and the appellant and the latter delivered a knife blow on the former's chest with intent or knowledge to cause his death. When Jai Bir tried to intervene he was also given a knife blow in an attempt to commi...
Addl. Commissioner of Income-tax Vs. Onkar Saran
Court: Allahabad
Decided on: Mar-21-1975
Reported in: [1979]116ITR317(All)
Gulati, J. 1. This a reference under Section 256(1) of the I. T. Act. The assessee is a HUF. It filed returns of income for the assessment years 1961-62 and 1962-63 and assessment for the year 1961-62 was completed on 28th March, 1962, and assessment for the year 1962-63 was completed on 28th November, 1963. Thereafter, the assessments were reopened under Section 148 read with Section 147(a) on the ground that a part of the assessee's income had escaped assessment. In response to the notices under Section 148 returns were filed on February 27, 1969, for both the years with the remarks 'income as originally filed '. The ITO completed the revised assessments and enhanced the income in respect of both the assessment years. Thereafter, he initiated proceedings for the levy of penalty under Section 271(1)(c) of the Act.2. With effect from April 1, 1968, the quantum of penalties was increased by amendment in Section 271(1)(c)(iii). The penalties were imposed with reference to the amended pro...
Smt. Neera Vs. Kishan Swarup
Court: Allahabad
Decided on: Mar-20-1975
Reported in: AIR1975All337
T.S. Misra, J.1. This is an appeal by a young wife against her husband seeking divorce and in the alternative judicial separation. The marriage of the appellant with the respondent took place on 13th May, 1969 in accordance with Hindu Law and custom. She came to reside with the respondent at his house in village Bhadora on 14th May, 1969 and lived with him till 19th May, 1969 when she returned to her father's place. Thereafter she again lived with her husband from 12th June, 1969 to 22nd July, 1969. Again, she lived with him for some time till 22nd November, 1969. She went to Anupshahr to attend the marriage of the son of Bishan Swarup and returned to her father's place on 13th May, 1969 (?) and since then she has been residing with her father. Her allegations against the respondent were that he ill-treated her, called her ugly and black and also accused her of unchastity. He caused physical injuries to her, gave her beating off and on and once sprinkled kerosene oil on her and tried t...
Nawab Singh and ors. Vs. Kanhai and ors.
Court: Allahabad
Decided on: Mar-20-1975
Reported in: 1975CriLJ1571
ORDERP.N. Bakshi, J.1. An application under Section 145 of the Code of Criminal Procedure was filed by Kanhai and Gulzari on 18th March, 1972. A report of the police was submitted on 26th March, 1972 in which ft was mentioned that there was apprehension of breach of peace over the land in dispute. It appears that a preliminary order was passed on 16th June, 1972, that is, more than two months after the submission of the police report. The parties were directed to file their written statement and documentary evidence in support of their respective case. The Magistrate on a consideration of the evidence on the record was unable to decide as to which party was in possession of the land in dispute, he. therefore, made a reference to the civil court under Section 146(1) of the Code of Criminal Procedure. The Munsif recorded a finding that Kanhai first party was in possession prior to 19th March, 1972 and that Nawab Singh second party was constructing a house on the land in dispute which sho...
Chandrapati Tripathi Vs. Suryamani and ors.
Court: Allahabad
Decided on: Mar-19-1975
Reported in: AIR1975All430
ORDERChandra Prakash, J. 1. This is an application in revision against the order dated 10-5-1969 of Shri D.N. Shukla, Additional Civil Judge, Mirzapur, holding the valuation of the suit for the purposes of jurisdiction and court-fees at Rs. 500. 2. The suit giving rise to this application in revision was instituted by the plaintiff-opposite party No. 1 against the applicant-defendant No. 1 and opposite parties Nos. 2 to 7 for a declaration that the plaintiff was the owner of land denoted by letters Aa Ba Sa Da Ka Kha Ga Gha in the map attached in the plaint and defendants Nos. 1 to 4 had no concern with it. He also claimed a permanent injunction restraining defendants Nos. 1 to 4 from taking possession of the land belonging to the plaintiff and defendants Nos. 5 to 7. It was also prayed that the defendants should restore the land Aa Ba Ya Ra to the former position after demolition of constructions which defendants Nos. 1 to 4 had made over it. By subsequent amendment of the plaint the ...
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