Allahabad Court July 1975 Judgments
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Brijendra Singh Vs. Brij Kumar Gupta and ors.
Court: Allahabad
Decided on: Jul-22-1975
Reported in: 1976CriLJ467
ORDERH.N. Kapoor, J.1. This is a petition under Section 482, Cr.P.C. filed for quashing the order of the Magistrate, dated 29th April, 1975, by which he ordered Bus No. USO 4385 to be delivered to Brij Kumar Gupta opposite party No. 1, as it was deemed to have been recovered from his possession. The bus was seized by the police on the basis of a first information report lodged by the petitioner under Sections 420, 468 and 379, I.P.C. against Brij Kumar Gupta. It was alleged in the first information report that the petitioner had purchased the bus from the firm Kishun Lai Brijesh Kumar and the same had been financed by Brij Kumar Gupta opposite party No. 1 and the money had been 'borrowed from him on the basis of a pronote for a sum of Rs. 12,500. It was further alleged that it had been settled between the petitioner and Brij Kumar Gupta that the petitioner would pay Rs. 1,000 per month to Brij Kumar Gupta and the petitioner used to pay the money regularly to him, but Brij Kumar did not...
Smt. Chanda Rani Vs. State of Uttar Pradesh and ors.
Court: Allahabad
Decided on: Jul-22-1975
Reported in: 1976CriLJ468
T.S. Misra, J.1. This petition under Article 226 of the Constitution has been filed by Smt. Chanda Rani, wife of Dha-ram Dev who has been detained by virtue of an order dated 21-2-75 passed by the Government of U.P., under Section 3(1)(iii) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (Act 52 of 1974) hereinafter referred to as the 'Act'. She has prayed for the issue of a writ, order or direction in the nature of habeas corpus commanding the opposite parties to present the detenu in this Court and direct that he be set at liberty forthwith, a writ, order or direction in the nature of certio-rari quashing the impugned orders contained in Annexures 16 and 17 of the Writ Petition, a writ, order or direction in the nature of mandamus commanding the opposite parties to return the sum of Rs. 4,040 to Sri Pribh Das said to have been illegally seized from his premises, a writ, order or direction in the nature of certiorari be issued quashing the proc...
ElgIn Mills Company Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jul-18-1975
Reported in: [1976]104ITR708(All)
C.S.P. Singh, J. 1. The Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, has referred the following question for our answer :'Whether, on the facts and in the circumstances of the case, the assessee-company was entitled to rebate under Section 2(5)(a)(i) of the Finance Act, 1965, in respect of its indirect exports, made through third parties and on incentives on such exports for the assessment year 1965-66, in addition to the rebate allowed on such exports under Section 2(5)(a)(iii) of the said Act ?'2. The facts necessary for answering the question fall within a narrow compass. The assessee is a public limited company carrying on the business of manufacture and sale of cotton textiles. In the assessment year 1965-66, the assessee had made direct exports of textiles of the value of Rs. 71,52,886. It had also made indirect exports through third parties of the value of Rs. 55,72,560. A rebate of Rs. 77,984 was claimed both in respect of the direct and indirect exports on the st...
J.K. Synthetics Ltd. Vs. O.S. Bajpai, Income-tax Officer, Central and ...
Court: Allahabad
Decided on: Jul-17-1975
Reported in: [1976]105ITR864(All)
R.L. Gulati, J.1. This is a petition under Article 226 of the Constitution challenging an assessment order under the Income-tax Act, 1961,2. The petitioner is a company registered under the Indian Companies Act, 1913, having its registered office at Kanpur. The company owns and runs a mill for the manufacture of synthetic fibre, such as nylon filament yarn, metallic cops, nylon staple fibre, etc. The accounting year adopted by the company ended on 30th June, each year. It appears that the company wanted to change its accounting year to end on 31st December, each year, instead of 30th June. In other words, the company wanted to adopt the calendar year as its previous year. The company accordingly on 14th June, 1971, applied to the Income-tax Officer for permission to change the previous year. The following reasons were stated for the change in its letter dated 14th June, 1971 :'1. We are unable to prepare our accounts by 30th June and have regularly taken permission from the Registrar o...
Commissioner of Income-tax, Lucknow Vs. M/S. Gemini Leather Stores, Ag ...
Court: Allahabad
Decided on: Jul-17-1975
Reported in: (1976)5CTR(All)49
ORDERSingh, J. :- In complaince with as order of this Court under section 66(2) of the Indian Income-tax Act 1922, the Income-tax Appellate Tribunal, Delhi Bench C has referred the following for our opinion :-'Whether upon the facts and circumstances of the case, the Income-tax Appellate Tribunal was right in law in determining the assessees turnover for the assessment year 1954-55 at Rs. 4 lacs, for the assessment year 1955-56 at Rs. 3,50,000/- and for the assessment year 1957-58 at Rs. 6,56,003/- ?'2. The assessee is a partnership firm dealing in the leather boards and purchase and sale of leather splits, waste leather, leather cutting etc. In the course of the assessment proceedings for 1956-57, the Income-tax Officer found that the assessee had carried on extensive business, details of which were not included in the account books, both for the previous year relevant for 1956-57, as well as in the assessment year 1954-55 and 1955-56. He also found that the purchases from certain loc...
M/S. Gemini Leather Stores Vs. the Commissioner of Income-tax, U.P. Lu ...
Court: Allahabad
Decided on: Jul-17-1975
Reported in: (1976)5CTR(All)0052A
C. S. P. Singh, J. - In compliance with an order of this Court under section 66(2) of the Indian Income-tax Act, 1922, the Income-tax Appellate Tribunal, Delhi Bench 'B' has referred the following two questions for our opinion :-(i) Whether there was any material before the Tribunal for estimating the total turnover at Rs. 7,00,000/- ?(ii) Whether there was any material before the Tribunal for fixing the rate of profit for miscellaneous goods at 17.5% ?'2. The assessee is a partnership firm consisting of four partners viz. Om Prakash son of Shri Hakim Rai, Mulkraj son of Shri Shanker Das, Bishamber Nath son of Shri Sanji Ram, and Lakhani Hashmat son of Shri Shaukiram. This partnership was formed by an oral agreement on 20th July 1953, and, thereafter, a deed was executed on 30-9-53. The assessment year involved in the present reference is 1956-57, the previous year being the financial year ended on 31st March, 1956. The assessee firm in the accounting year carried on the business of ma...
Mohan Lal and Co. Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Jul-15-1975
Reported in: [1976]38STC37(All)
R.L. Gulati, J.1. Under Section 11(4) of the U. P. Sales Tax Act, the Additional Judge (Revisions), Sales Tax, Kanpur, has submitted this reference seeking the opinion of this court on the following question :-Whether, upon the facts and in the circumstances of the case, it was open to the revising authority upon a revision application filed by the State to entertain a ground against the levy of a rate of 2 per cent in respect of dhoop batti when that rate was never in dispute before the appellate authority, which disposed of the appeal filed by the assessee?2. The assessee, amongst other things, deals in dhoop batti. The assessment years involved are 1962-63, 1963-64 and 1966-67. The turnover of dhoop batti is not in dispute. It was enhanced by the Sales Tax Officer but was accepted by the appellate authority and thereafter by the revising authority. Before the revising authority, however, the department raised a ground with regard to the rate of tax saying that the turnover of dhoop ...
Shyam Cold Storage Vs. Sales Tax Officer
Court: Allahabad
Decided on: Jul-15-1975
Reported in: [1976]38STC386(All)
C.S.P. Singh, J.1. The petitioner is carrying on the business of purchase and sale of potatoes. It applied for registration under the U. P. Sales Tax Act, 1948, on 8th April, 1974. On the same day, an application for registration was also moved under Section 7(2) of the Central Sales Tax Act, 1956. This application was made in form A. While giving other particulars required in the form, the petitioner mentioned compressor and parts, ammonia receiver, full machinery of ice-candy and ice-plant, ammonia pipe and ammonia cylinder for the manufacture and sale of ice and ice-cream.2. As respect goods for use in the generation or distribution of electricity, it mentioned generating set and its parts. A copy of the application moved by the petitioner is (annexure C-AI to the petition). Registration was granted to the petitioner under the U. P. Sales Tax Act vide order dated llth April, 1974, and this registration was made operative from 8th April, 1974. Subsequently, the petitioner purchased a...
M/S. Shyam Cold Storage, Shahjahanpur Vs. Sales Tax Officer, Shahjahan ...
Court: Allahabad
Decided on: Jul-15-1975
Reported in: (1976)5CTR(All)58
C. S. P. Singh, J. - The petitioner is carrying on the business of purchase and sale of potatoes. It applied for registration under the U.P. Sales Tax Act, 1948, on 8-4-74. On the same day, an application for registration was also moved under section 7(2) of the Central Sales Tax Act, 1956. This application was made in form A. While giving other particulars required in the form, the petitioner mentioned compressor and parts, Ammonia receiver, full machinery of Ice-candy and Ice-plant, Ammonia pipe and Ammonia cylinder for the manufacture and sale of Ice and cream. As respect goods for use in the generation or distribution of electricity, it mentioned generating set and its parts. A copy of the application moved by the petitioner is (Annexure CAI to the petition). Registration was granted to the petitioner under the U.P. Sales Tax Act vide order 11-4-1974 and this registration was made operative from 8-1-1974. Subsequently, the petitioner purchased a generating set from M/s. Eskay Engin...
Nanak and ors. Vs. Basanta and ors.
Court: Allahabad
Decided on: Jul-14-1975
Reported in: AIR1976All157
Chandra Prakash, J.1. This is a second appeal against the order dated August 28, 1965, of Shri T.N. Saxena, III Additional Civil Judge, Meerut, dismissing the appeal of the appellants after confirming the decree of the trial court. 2. The dispute between the parties related to a nali; a rasta and a pulia detailed in the plaint. The case of the plaintiffs-respondents Nos. 1 to 3 was that they used to irrigate their fields from the nali aforesaid but the defendants without any right had demolished that nali and raised certain constructions over it, with the result that plaintiffs Nos. 1 to 3 were deprived of their right of irrigating their fields. It was also alleged that the rasta in dispute was a common rasta which was enjoyed by the plaintiffs also but the defendants without any right had narrowed that rasta by making constructions over it, it was further alleged that the defendants without any right had demolished the pulia in dispute which had resulted in damage to the plaintiffs. O...
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