Allahabad Court September 1975 Judgments
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Commissioner of Sales Tax Vs. Vanguard Rolling Shutters and Steel Work ...
Court: Allahabad
Decided on: Sep-30-1975
Reported in: [1976]38STC229(All)
R.L. Gulati, J.1. This is a reference under Section 11(3) of the U. P. Sales Tax Act at the instance of the Commissioner of Sales Tax, U. P., Lucknow.2. The assessee is a manufacturer and dealer in iron shutters and carries on business in the name of M/s. Vanguard Rolling Shutters and Steels Works. It manufactures iron shutters according to the specifications given by the parties and then fixes them at their premises. The price charged includes the price of shutters as also the cost of labour involved in fixing them at the premises. In the assessment year in dispute, namely, 1965-66, the assessee received a sum of Rs. 1,08,633.08 in the execution of such contracts. It was claimed before the Sales Tax Officer that the turnover in dispute was not liable to tax as it represented the proceeds of a contract of work and labour and not a contract of sale of goods. This contention was not accepted by the Sales Tax Officer nor by the Appellate Assistant Commissioner but found favour with the re...
Katwaru Vs. State
Court: Allahabad
Decided on: Sep-30-1975
Reported in: 1976CriLJ943
ORDERHari Swarup, J.1. This revision has been filed by the applicants against their conviction under Section 297, IPC and sentence of fine of Rs. 200 awarded to applicant Katwaru and Rs. 100 awarded to applicants Ram Briksh and Nebu Lal.2. The case of the prosecution in brief was that plot No. 499 area .65 acre, was a grave yard of the family of the complainant Abdul Hamid. The accused were said to have ploughed the land in spite of his protests. This, according to the complainant, had wounded his religious feelings and the feeling of other members of his family.3. Defence of the accused was that the land was not a grave yard but a grove land belonging jointly to Smt. Dongarl, wife of accused Katwaru, and the complainant, and that the accused had the right to plough the land.4. Courts below have believed the prosecution version to the effect that there were at least three graves on the land and that the accused had ploughed the land and thereby had wounded the feelings of the complaina...
Commissioner of Sales Tax Vs. M/S. Vanguard Rolling Shutters and Steel ...
Court: Allahabad
Decided on: Sep-30-1975
Reported in: (1976)5CTR(All)61
Gulati, J. - This is a reference under section 11(3) of the U.P. Sales Tax Act at the instance of the Commissioner of Sales Tax, U.P. Lucknow.2. The assessee is a manufacturer and dealer in iron shutter and carries on business in the name of M/s. Vanguard Rolling Shutters and Steel works. It manufactures iron shutters according to the specifications given by the parties and then fixes them at their premises. The price charged includes the price of shutters as also the cost of labour involved in fixing them at the premises. In the assessment year in dispute, namely, 1965-66 the assessee received a sum of Rs. 1,08,633,08 in the execution of such contracts. It was claimed before the Sales-Tax Officer that the turnover in dispute was not liable to tax as it represented the proceeds of a contract of work & labour and not a contract sale of goods. This contention was not accepted by the Sales Tax Officer nor by the Appellate Assistant Commissioner but found favour with the Revising Authority...
Shri Ram Vs. State
Court: Allahabad
Decided on: Sep-29-1975
Reported in: 1976CriLJ736
ORDERHari Swarup, J.1. This revision has been filed by the applicant against his conviction under Section 7/16 of the Prevention of Food Adulteration Act (herein- after called the Act) and the sentence of six months' rigorous imprisonment award^ ed to him.2. The case of the prosecution, in brief, was that the accused was selling sweets at his shop. The Food Inspector (hereinafter called the Inspector) found that the 'Laddus' which the accused was selling were coloured. He asked the accused to give him a sample of 'Laddus' for being examined Toy the Public Analyst, but the vendor refused. When the Inspector advanced to take the Laddus for sample he was threatened. The Inspector thereafter prepared a memorandum to the effect that the vendor had refused to sell Laddus to him. He then kept waiting for ten or fifteen minutes. The vendor thereafter closed his shop and went away. A complaint was lodged on these facts and the vendor was put to trial for preventing the Food Inspector from takin...
Ram Dulare and anr. Vs. Smt. Batul Bibi
Court: Allahabad
Decided on: Sep-26-1975
Reported in: AIR1976All135
Gopi Nath, J.1. These are two connected Second Appeals. They arise out of two suits Nos. 71 of 1963 and 34 of 1964. Both the suits were filed by Ram Dularey and Sheo Kumar, the plaintiff-appellants for possession of the houses detailed at the foot of the plaints and for recovery of mesne profits. Suit No. 71 of 1963 related to house No. 309 (new) 254 .(old), Shahganj, Allahabad, while Suit No. 34 of 1964 related to house No. 339 (new), 285 (old), Shahganj, Allahabad. The plaintiffs in the two suits claimed to be the reversioners of one Kripa Shanker, who was the owner of the houses in dispute. Kripa Shanker died issueless in 1912 leaving behind his widow Smt. Janki Devi as his heir. Smt. Janki Devi sold house No. 309, Shahgani (No. 254 old) in favour of one Smt. Jagrani on 25-10-1921,. The house thereafter passed through several hands under various sale deeds and was ultimately sold to defendants respondents in Suit No. 71 of 1963 by the last purchaser Suraidin. House No. 339, Shahganj...
Ladly Prasad Vs. Ram Shah Billa and ors.
Court: Allahabad
Decided on: Sep-26-1975
Reported in: AIR1976All261
K.N. Seth, J. 1. The appellantLadly Prasad filed a suit in the court of the Munsif, Ghaziabad, for eviction of the defendants from the premises in dispute and for recovery of arrears of rent and damages for use and occupation alleging that the defendants were tenants at a monthly rent of Rs. 150/- and their tenancy had been terminated by a notice under Section 106 of the Transfer of Property Act. The suit was contested by the defendants, inter alia, on the grounds that the notice terminating the tenancy was illegal and the tenancy had not been terminated in law and no rent was due. Necessary issues were framed in the suit.2. During the pendency of the suit Rule 5 was added to Order XV of the Code of Civil Procedure by the Uttar Pradesh Civil Laws Amendment Act, 1972 (U. P. Act No. 37 of 1972). The plaintiff made an application praying that the defence be struck off and an ex parte decree be passed against the defendants as they had failed to deposit the arrears of rent and damages as r...
Barey Lalla and ors. Vs. the State
Court: Allahabad
Decided on: Sep-26-1975
Reported in: 1976CriLJ1453
S.K. Kaul, J.1. This is an appeal by Kaplan Singh, Dularey and Malhey against their conviction and sentence to death under Section 302, I.P.C., so far as Kaptan Singh is concerned, and Section 302/149, I.P.C., so far as Dularey and Malhey are concerned, with the aid of Section 303, I.P.C. Kaptan Singh and Da-larey have also appealed against their conviction and sentence to undergo two years' R. I. each under Section 148, I.P.C. There is also a usual reference in respect of these three accused for confirmation of death sentence by the learned Sessions Judge. Appeals by Sukkha, Ram Dayal, Bisrara, Lankush Shankar and Barey Lalla have also been filed against their sentence and conviction to undergo life imprisonment under Section 302/149, I.P.C. each for murder of Vijai Bahadur Singh and Smt. Beti, Shanker has also appealed against his sentence and conviction to undergo two years' R. I. under Section 148, I.P.C., while remaining accused noted above have come up in appeal against their sen...
Nagar Mahapalika, Lucknow Vs. Ved Prakash
Court: Allahabad
Decided on: Sep-25-1975
Reported in: AIR1976All264
ORDERT.S. Misra, J.1. This revision arises in the following circumstances. Ved Prakash, Plaintiff-opposite Party, filed a suit against the Nagar Mahapalika Lucknow, the defendant-applicant for a peuranent injunction restraining the Nagar Mahapalika from removing the stall constructed by him on the plot of land which he alleged to have obtained on rent from the Nagar Mahapalika. The plaintiff also obtained an interim order against the Nagar Mahapalika on 14th May, 1971 for maintaining status quo. That order was confirmed on 30th November, 1971. The Nagar Mahapalika filed its written statement in the suit on 5th February, 1972. The suit was however dismissed for default on 27th April, 1973. But on the motion of the plaintiff the order of dismissal was set aside and the suit was restored to its original number on the same date namely, 27th April, 1973. While the suit was still pending the Nagar Mahapalika removed the stall from the land in question on 7th October 1974 and dispossessed the...
Additional Commissioner of Income-tax Vs. Chatur Singh Taragi
Court: Allahabad
Decided on: Sep-25-1975
Reported in: [1978]111ITR849(All)
Gopi Nath, J. 1. This is a reference under Section 256(1) of the Income-tax Act, 1961.2. The assessee filed a return of income of Rs. 51,185.82. The Income-tax Officer did not accept the account books and estimated the income at Rs. 1,03,404. On appeal, the estimate was reduced by Rs. 29,241 by the Appellate Assistant Commissioner of Income-tax and further a reduction of Rs. 2,000 was allowed by the Income-tax Appellate Tribunal. Since the returned income was less than 80% of the assessed income, penalty proceedings under Section 271(1)(c) were initiated and eventually a penalty of Rs. 8,100 was imposed by the Inspecting Assistant Commissioner of Income-tax. On appeal, the Income-tax Appellate Tribunal found that there was no direct proof of any concealment and the additions were mainly on account of the fact that the assessee's account books were not properly maintained and were rejected and thus the assessment was made on estimate basis. In the opinion of the Tribunal in such cases t...
The Commissioner of Income-tax, Delhi, (Central) New Delhi Vs. Seth Ba ...
Court: Allahabad
Decided on: Sep-25-1975
Reported in: (1976)5CTR(All)0022A
Gulati J. - This is a consolidated reference under section 256(1) of the Income-tax Act, 1961 relating to the assessment years 1958-59, 1959-60 and 1960-61.2. The assessee is a Hindu undivided family of which Seth Banarasi is the Karta. During the relevant accounting periods, the assessee family derived income from various sources, including an Agriculture Farm, known as Mohan Farm. On this farm sugarcane was grown and the Gur was manufactured from the sugarcane. The assessee claimed exemption from income-tax in respect of the income arising from the sale of Gur on the ground that is represented agricultural income. This contention has been rejected by the Income-tax Authorities as also by the Income-tax Appellate Tribunal.3. There is a company known as M/s. Jaswant Sugar Mills Ltd. at Meerut in January, 1952 the assessee family purchased a large number of share of Jaswant Sugar Mills Ltd. (hereinafter referred to as the Company). The total shareholdings of the assessee family came to ...
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