Allahabad Court August 1975 Judgments
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Official Liquidator Vs. Swarup Cold Storage
Court: Allahabad
Decided on: Aug-05-1975
Reported in: AIR1976All88
ORDERSatish Chandra, J. 1. This is an application by the Official Liquidator for a direction to Inder Raj Swarup to hand over possesion of certain assets of the Morada-bad Flour Milling and Refrigeration Co. Ltd. fin liquidation).2. According to the Official Liquidator the assets mentioned in the application belong tq the Company in liquidation and are being illegally withheld by Sri Inder Raj Swarup.3. The Company aforesaid went in creditors voluntary liquidation on 29th September, 1962. On 20th December, 1971, this Court passed an order placing the Company under compulsory winding up. Thereupon the Official Liquidator made the application mentioned above.4. Sri Inder Rai Swarup opposed the prayer. He set up a partnership agreement between him and the Company (in liquidation) and claimed that in virtue of the aforesaid agreement he was the owner in possession of the assets and was entitled to retain possession thereof till his dues were paid off. The learned Company Judge held that th...
SahibuddIn and Sons Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Aug-04-1975
Reported in: [1976]38STC47(All)
R.L. Gulati, J.1. This is a reference under Section 11(1) of the U. P. Sales Tax Act.2. The assessee is a dealer in dry fruits, ice and fireworks. His return for the assessment year 1967-68 disclosing a turnover of Rs. 90,570.29 was not accepted by the Sales Tax Officer, even though in support of the return he produced his account books consisting of rokar, khata, purchase voucher and form C register. The Sales Tax Officer enhanced the turnover to Rs. 1,40,000 which, however, was reduced in appeal to Rs. 1,20,000 by the Assistant Commissioner (Judicial). The revising authority has also not accepted the account books and has confirmed the estimate of the turnover. For rejecting the account books, the revising authority has relied upon the following two circumstances :(i) That the assessee records his sales after counting the till.(ii) that in the preceding year also his account books were rejected and the sale was enhanced.3. Aggrieved, the assessee asked for a reference and the revisin...
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