Allahabad Court March 1975 Judgments
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Controller of Estate Duty Vs. Satish Chandra
Court: Allahabad
Decided on: Mar-18-1975
Reported in: [1979]119ITR783(All)
Mehrotra, J.1. This is a reference under Section 64(1) of the E.D. Act, 1953. The following question has been referred to us for our answer :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the value of the entire residential house occupied by Shri Sunder Lal, the deceased, karta of his HUF, was exempt from estate duty and the share of the lineal descendants of the deceased was not includible for the rate purposes in view of the provisions of Section 33(1)(n) read with Section 34(1)(a) of the E.D. Act, 1953 ?'2. The brief facts are these I One Shri Sunder Lal died on 16th February, 1966. The deceased was the karta of his HUF. There was a residential house at Hardoi which belonged to the HUF. The accountable person did not show any value of the house on the ground that it was exempt. The Assistant Controller estimated the value of the house at Rs. 82,000 and held that since the house belonged to the HUF the share of the decea...
State of U.P. Vs. Ram Dass and ors.
Court: Allahabad
Decided on: Mar-17-1975
Reported in: AIR1976All44
J.M. Lal, J.1. This second appeal has been filed by the State of U. P. against a decree passed against them by the courts below. That decree is for a declaration that the plaintiffs are entitled to catch fish in Plot No. 968 area 314.24 acres which corresponds to Plot No. 1788 of First Settlement. It further restrains the defendants from interfering with the plaintiffs' right to catch fish.2. The plaintiffs' predecessors Debi Bux Singh and others were formerly proprietors of village Kondar Pargana Mahadewa Tahsil Tarabganj, District Gonda where this pond is situate and is popularly called as Jheel Kondar. They however transferred their proprietary rights in this village to Raia Kishun Dutt Ram. But during the First Settlement Debi Bux Singh and others still claimedsome under-proprietary rights with land as well as in the Jheel in Question of which the total area at that time was 467 acres bearing number 1788, and also the groves, the banjar land and Abadi where their own houses and the...
V.D. Tripathi and ors. Vs. Vijai Shanker Dwivedi and ors.
Court: Allahabad
Decided on: Mar-17-1975
Reported in: AIR1976All97
ORDERO.P. Trivedi, J.1. This is a revision by V. D. Tripathi Inter College, Miyanganj at Unnao (hereinafter referred to as the College) its Managing Committee, its Manager Jata Shanker Shukla and the President Chaudhri Siddique Ahmed.2. Vijai Shanker Dwivedi filed a suit before Munsif North, Unnao against the revisionists saying that prior to 8-11-1971 this institution had the status of a High School. It was raised to the status of an Intermediate College on the said date. Before it became a College Vijai Shanker Dwivedi was serving the institution as its Head Master since 1957. The Managing Committee of the institution gassed a resolution on 13-12-1971 resolving to promote the opposite as Principal of the College and appointed a Selection Committee to proceed with the selection. Subsequently opposite party No. 1 Vijai Shanker Dwivedi ran into disfavours with the Manager who did not take any further proceedings towards enforcement of the said resolution and did not call the meeting of ...
The State of U.P. and ors. Vs. Saeed Ahmad and Co. and ors.
Court: Allahabad
Decided on: Mar-17-1975
Reported in: AIR1975All450
G.C. Mathur, J. 1. These are two appeals by the State Government against two judgments of a learned Single Judge, allowing two writ petitions. Since the point involved in the two cases is the same, it is convenient to dispose them of by a common judgment. 2. An agreement dated October 11, 1905, was entered into by the Government of the United Provinces of Agra and Oudh and the firm of Martin and Co. Under this agreement, provisions were made for the grant of a concession of the right to construct and work what has subsequently come to be known as Shahdara-Saharanpur Light Railway. Under one of the terms of the agreement, the Government agreed to provide free of charge sufficient land for purposes of the Railway. It appears that land was acquired toy the Government and was handed over to the Railway. Ever since this Light Railway has been operating between Shah-dara (Delhi) and Saharanpur, Though, in the beginning, Shahdara was a part of the United Provinces, later it was included in De...
Rana Rudra Pratap Jung Bahadur Vs. the State of U.P. and ors.
Court: Allahabad
Decided on: Mar-14-1975
Reported in: AIR1975All362
C.C. Mathur, J. 1. The appellant applied to this Court for the grant of a probate of a will left by his father. The probate was granted on May 4, 1961. The appellant paid a court-fee of Rs. 5,665.20 before the probate was granted. An order dated August 23, 1971, was received by the general attorney of the appellant from the Board of Revenue U. P. Allahabad, demanding payment of a deficiency of Rs. 3.952.50 in the court-fee in the probate case and directing that an application, a duly attested affidavit and the original probate 'be sent to this office to enable us to grant a certificate under Section 19E of the Court-fees Act.' The appellant thereupon filed a writ petition in this Court, challenging the order dated August 23, 1971. The writ petition was dismissed by the learned Single Judge. Hence this appeal.2. Sri B. C. Dey learned counsel for the appellant, has contended that the order of the Board of Revenue, demanding additional court-fee in the probate matter, is totally without j...
Rasool Vs. the State
Court: Allahabad
Decided on: Mar-14-1975
Reported in: 1976CriLJ363
D.N. Jha, J.1. The appellant Rasool has been convicted under Section 363, I. P.C. by the II Temporary Civil and Sessions Judge, Rae Bareli and has been sentenced to undergo rigorous imprisonment for two years. This appeal has been directed against the said order.2. The prosecution story has been narrated by the prosecutrix Sheo Kumari who was aged about 14 years at the time of the incident. It is stated that the appellant belongs to her village Pure Ori, P.S. Lalganj, district Rae Bareli and he had a flour mill on the outskirts of the village. Shiv Kumari used to go to the mill for grinding the wheat. The appellant used to tell her that her life at home is miserable and that he could get her married with a good Brahmin boy provided she accompanied him. On 4-8-1969 she had gone to the flour mill at about 3 or 4 p.m. and the appellant had told her that he was going to Rae Bareli on that very day and requested her to come prepared for going with him to Rae Bareli where he would arrange fo...
Mohammad MatIn Vs. the Additional District Judge, Kanpur and ors.
Court: Allahabad
Decided on: Mar-13-1975
Reported in: AIR1975All390
ORDERGopi Nath, J.1. This is a petition under Article 226 of the Constitution. It challenges the order of respondent No. 1 dated 27-4-1973 allowing a revision in a proceeding under Section 3 of the U. P. (Temporary) Control of Rent and Eviction Act (Act No. III of 1947), hereinafter referred to as the old Act. By the impugned order the revising authority released the accommodation in dispute in favour of respondent No. 3 the landlady.2. The tenant is the petitioner and the dispute relates to house No. 98/29, Bekanganj, Kanpur. The accommodation is sufficiently big and was let out to the petitioner in the year 1951. He subsequently started a business in it. In 1962 he purchased a house No. 98/157 in the same locality and shifted in it. Since then he has been using the accommodation in dispute only for purposes of business. The respondent No. 3, the landlady, has a large family and her source of livelihood has been income from zamindari property and some rents from houses. Her husband, i...
Heeraman Vs. State of U.P.
Court: Allahabad
Decided on: Mar-13-1975
Reported in: 1975CriLJ1508
ORDERS. Malik, J.1. This application was moved by Heeraman on the 6th of January, 1975, and it was rejected by the Application Court on the 24th of January, 1975. Later Hon'ble K. N. Seth, J., who had rejected the bail application, recalled the order by his order dated 7-2-1975 and directed that the bail application be placed before another Judge for orders. Under the orders of the Hon'ble the Chief Justice this has come up before me.2. No case for bail was made out on merits. The only contention put forward was that in view of Section 167 of the Code of Criminal Procedure (Act No. 2 of 1974 and hereinafter referred to as the Code), the applicant is entitled to bail as of right because the charge-sheet was not submitted by the police within sixty days from the date on which the applicant surrendered before the court concerned. In support of this contention the attention of the Court was drawn to the provisions of Section 167(2)(a) of the Code and also to Annexure 'C' of the application...
Addl. Commissioner of Income-tax, Lucknow Vs. Symonds Distributors (P. ...
Court: Allahabad
Decided on: Mar-11-1975
Reported in: [1977]108ITR947(All)
R. L. GULATI J.Under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as the 'Act'), the Income-tax Appellate Tribunal, Allahabad, has submitted a statement of the case and has invited the opinion of this court on the following question of law :'Whether, on the facts and in the circumstances of the case, the sum of Rs. 24,000 paid by the assessee-company to M/s. Symonds & Co. Ltd. is a revenue expenditure allowable under section 37 of the Income-tax Act, 1961, in its hands ?'The assessment year involved is 1964-65 with the previous year ending on 31st of December, 1963. The assessee is a private limited company. On 23rd of December, 1961, it entered into an agreement of sole selling agency with M/s. Symonds Company (P.) Ltd. (hereinafter referred to as the 'manufacturing company') for the sale of its products, such as sports goods, etc. Under the agreement, the assessee was entitled to a commission of 20% on sales. It appears that the manufacturing company got into a...
Chakarpur Sugar Works and ors. Vs. the Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Mar-10-1975
Reported in: AIR1975All379
ORDERHari Swarup, J.1. These six connected writ petitions have been filed to challenge a notification issued by the State Government under Rule 114 of the Defence of India Rules, 1971, directing the Khandsari units to sell to the State Government at the price specified in the order one third of the Khandsari Sugar manufactured by the Khandsari units in the first process. The price specified is Rs. 200/- per quintal to be delivered under the conditions prescribed in the order at the purchasing centres. The petitioners have licenses for working Khandsari units and are manufacturers of Khandsari sugar. They have challenged the order of the State Government under Rule 114 of the Defence of India Rules on various grounds. As all the petitions raise similar questions of facts and law, they are heard together and are being decided by a common judgment. 2. Learned counsel for the petitioners clarified in the very beginning that what actually affects them is the fixation of levy price at a figu...
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