Allahabad Court April 1975 Judgments
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Commissioner of Sales Tax Vs. Tej and Co.
Court: Allahabad
Decided on: Apr-25-1975
Reported in: [1976]38STC49(All)
R.L. Gulati, J.1. This is a reference under Section 11(3) of the U. P. Sales Tax Act. The assessment year involved is 1965-66.2. The assessee manufactures scissors and razors. The assessee claimed that the turnover of razors was exempt from tax under Notification No. ST-911/X dated 31st March, 1956. That notification exempts from tax quality marked 'knives'. It was the assessee's contention that there was no difference between a knife and a razor. Both are cutting instruments. This claim of the assessee was not accepted by the Sales Tax Officer. The Judge (Revisions), however, has accepted this claim. The Commissioner is aggrieved and, at his instance, the following question of law has been referred to this court for opinion :Whether, in view of the facts and circumstances of the case, razors are knives as mentioned in Notification No. ST-911/X dated 31st March, 1956 ?3. According to Webster's Dictionary, 'knife' means 'a cutting instrument consisting of a sharp blade fastened to a han...
Gyan Singh Vs. the District Magistrate, Bijnor and ors.
Court: Allahabad
Decided on: Apr-23-1975
Reported in: AIR1975All315
K.N. Singh, J. 1. A Full Bench of this Court consisting of three Judges referred this petition to a larger Bench as in their opinion certain observations made and conclusions drawn by a Full Bench of this Court in Mahesh Chandra v. Tara Chand, AIR 1958 All 374 (FB) required reconsideration. The Full Bench was of the opinion that in this case a question of gravity and general importance was involved with regard to the principles on which this Court, while exercising its jurisdiction under Article 226 of the Constitution, can in its discretion, refuse relief to the petitioner, even though it may be established that there was non-compliance of a provision of law mandatory or directory in nature. In view of the observations made by the Full Bench this writ petition has been referred to a larger Bench for decision. 2. Briefly, the facts giving rise to the petition are that Sardar Gyan Singh petitioner was President of the Municipal Board, Dhampur, District Bijnor, which is constituted of si...
Brij Raman Dass and Sons Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Apr-23-1975
Reported in: [1976]104ITR541(All)
1. This is a reference under Section 256(1) of the Income-tax Act, 1961.2. The assessee carries on business in Benarsi Goods in the name and style of Brij Raman Dass & Sons at Varanasi. The reference relates to the assessment year 1969-70 with the previous year ending on 20th October, 1968. For the computation of its net income from business, the assessee claimed a deduction of shop expenses totalling Rs. 79,449. This amount included a sum of Rs. 13,653 being the expenditure incurred on providing tea, lassi, jalpan, etc., to the customers. The Income-tax Officer allowed a sum of Rs. 5,000 only out of this expenditure in view of the. provisions of Section 37(2A) of the Act and disallowed the balance. The assessment order was upheld on appeal by the Appellate Assistant Commissioner of Income-tax as also by the Income-tax Appellate Tribunal on second appeal. At the instance of the assessee the Tribunal has referred the following question of law for our opinion;'Whether, on the facts and i...
Luxmi Devi Sugar Mills Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Apr-23-1975
Reported in: [1976]105ITR335(All)
1. Under Section 256(2) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, has submitted the statement of the case with the following question of law for the opinion of this court:'Whether, on the facts and in the circumstances of the case, the sum of Rs. 1,01,539 provided as bonus relating to the profits of the assessment year 161-62 was an allowable deduction under Section 10(2)(x) of the Indian Income-tax Act, 1922 ?'2. The assessee is a private limited company and runs a sugar mill at Deoria. The assessment year involved is 1961-62 with the previous year ending on 19th September, 1960. The assessee made a provision of a sum of Rs. 1,01,539 for payment of bonus to its workers in respect of the profits of the relevant previous year and claimed the sum as deduction in the computation of its net profits liable to tax. The Income-tax Officer disallowed the claim of the assessee on the ground that the liability for bonus was determined under the o...
Sarjoo and ors. Vs. BabadIn and anr.
Court: Allahabad
Decided on: Apr-23-1975
Reported in: 1975CriLJ1562
ORDERK.B. Srivastava, J.1. This application under Section 482 of the Code of Criminal Procedure, 1973, arises out of the following facts;-The respondent Babadin instituted proceedings under Section 145 of the Code against the five petitioners in the Court of the Sub-Divisional Magistrate, Manjhanpur, District Allahabad. The learned Magistrate, passed the preliminary order on February 11, 1974, The petitioners filed their written statement on May 24, 1974, in paragraph 1 of which, they raised the plea that no dispute likely to cause a breach of the peace exists or has existed, and they supported this plea of theirs in various affidavits. The learned Magistrate passed no orders on this plea of theirs and instead proceeded to issue the final order declaring Babadin to be entitled to possession until evicted in due course of law, and forbidding all disturbance of such, possession until such eviction. The petitioner feeling aggrieved, went up in revision to the Sessions Judge, Allahabad and...
P. Sridhar Vs. the State of U.P. and anr.
Court: Allahabad
Decided on: Apr-23-1975
Reported in: 1976CriLJ1861
P.N. Bakshi, J.1. This is an application under Section 432, Cr. P.C.2. A criminal complaint was filed by P. Sridhar, in his capacity as Branch Manager of U.P. Machinery Company, against the opposite party No. 2 Mata Prasad, in the court of the Judicial Magistrate, Rai Bareli, on 9-9-1971 for the commission of offences under Sections 177, 408 and 418, I.P.C. After enquiry the case was committed to the Court of Sessions Judge, Rae Bareli on 11th December 1972. The Sessions Judge transferred it to the file of the Additional Sessions Judge Sri L. S. P. Singh (S.T. No. 178 of 1972, State v. Mata Prasad). The trial commenced before Sri Singh on 29th/30th May, 1973. The petitioner P. Sridhar was examined before Sri L S. P. Singh on 23-7-1973 as P.W. 1 Vinod Chand was also examined on 23-7-1973 as P.W. 2 but his cross-examination continued on 24-7-1973. 1st August 1973 was the next date fixed in the case for evidence.3. It appears that in the meantime, much prior to the date fixed, Sri L. S. P...
M.P. Mishra Vs. Sangam Lal Agarwal
Court: Allahabad
Decided on: Apr-22-1975
Reported in: AIR1975All425
ORDERM.P. Mehrotra, J.1. This revision is directed against an order passed by the 4th Additional District Judge rejecting an application for setting aside the ex parte decree passed in Original Suit No. 81 of 1974. The said suit was a suit for the eviction of the tenant by the landlord after determining the former's tenancy. Arrears of rent and damages etc. were also claimed in the suit. The court below rejected the application on the ground that there was no compliance with the requirements of Section 17 of the Provincial Small Cause Courts Act and, therefore, the application under Order 9, Rule 13, C.P.C. for setting aside the ex parte decree was not maintainable. The learned counsel for the applicant has contended that in a suit for eviction Section 17 of the said Act will not get attracted. In my opinion, this contention has no force. Section 17(1) reads as follows:--'17. (1) The procedure prescribed in the Code of Civil Procedure, 1908, shall, save in so far as is otherwise provid...
Prem NaraIn and anr. Vs. State of U.P.
Court: Allahabad
Decided on: Apr-22-1975
Reported in: 1975CriLJ1783
ORDERH.N. Kapoor, J.1. This petition has been filed under Section 482, Cr. P. C. (New) for quashing the proceedings pending before the III Addl. Sessions Judge in Sessions Trial No. 98 of 1973 against the applicants and the charges framed under Sections 468/34 and 471/34, I.P.C. and the amended charges under Sections 420 and 120-B, I.P.C.2. Prem Narain is a member of the Municipal Board, Soron and Mayaram is the Overseer of that Board. A complaint was filed against them by one Wazir Ali, brother of Kifayat Ali, who was another member of the Municipal Board. It was under Section 409, I.P.C. to the effect that certain construction work was to be carried out within the limits of the Municipal Board, Soron for which sanction of the Chairman had been obtained. That work was to be carried on under the supervision of Maya Ram the petitioner and Prem Narain as member of the Municipal Board was required to certify that the work had been completed. It was alleged that the work had not been carri...
The Managing Committee of the Digambar College, Dibai Vs. the Vice-cha ...
Court: Allahabad
Decided on: Apr-21-1975
Reported in: AIR1975All445
ORDERK.C. Agarwal, J.1. The petitioner is a Managing Committee of the Digambar College, Dibai District Bulandshahr. The said Managing Committee is running a Degree College in the name of Digambar College at Dibai, which is affiliated to the Meerut University. As the post of the Principal of the said college was vacant, the same was advertised in the newspaper. Dr. Ratna Kumar Varshney, was ultimately selected for being appointed as a Principal. His name was thereafter, sent to the Vice-Chancellor for his approval under Section 26 of the Kanpur and Meerut Universities Act, 1965 (hereinafter referred to as the Act). After approval was accorded by him, the respondent No. 2 was appointed on probation for one year by the appointment letter dated 4-7-1971. The respondent No. 2 joined the college on 6-8-1971. As the work of the respondent No. 2 was not to the satisfaction of the Managing Committee, a meeting of the Managing Committee was convened for the 26th of June, 1972. The Managing Commi...
Babu Vs. the Municipal Board, Kheri and anr.
Court: Allahabad
Decided on: Apr-17-1975
Reported in: AIR1976All326
R.L. Gulati, J.1. The petitioner is a butcher by profession. He slaughters cattle like he and she-buffaloes and sells their flesh and hides in the town of Mo-hammadi. According to the petitioner, the notified area committee of Moham-madi had constructed a slaughter-house for slaughtering cattle and had also provided for medical inspection of cattle before slaughter. The slaughter-house has been closed down and is in a dilapidated condition. No medical facilities for inspection of cattle were also provided by the Notified Area Committee. He, therefore, began to carry on his trade of slaughtering the cattle at his own house. The petitioner's brother and certain otherbutchers were prosecuted in February, 1968, for an offence under Section 34 of the Police Act on the allegation that they sold flesh in an unexposed condition. The petitioner thereupon moved an application an 5th March, 1968, before the Town Area Committee, Mohammadi, which had since been succeeded by the first respondent, th...
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