Allahabad Court September 1975 Judgments
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Mohammad Haneef Vs. Smt. Anisa Khatoon and anr.
Court: Allahabad
Decided on: Sep-04-1975
Reported in: 1976CriLJ520
ORDERH. Swarup, J.1. This revision has been filed against the order of the Sessions Judge allowing the revision of the wife, who had claimed maintenance under Section 125 of the Code of Criminal Procedure 1973.2. The respondent had filed an application in the Court of the Magistrate under Section 125, Cr.P.C. on the allegation that she was married to the present applicant. Thereafter she was divorced, but she did1 not marry again. On the basis of the definition of 'wife' given in Section 125. Cr.P.C. she claimed maintenance from the husband. The husband appeared and' objected -to the maintainability of the application. The objection was accepted by the learned Magistrate and he dismissed the application on the ground that the applicant was not entitled to maintain the respondent because she had been divorced in March 1968, i.e. much before the enforcement of the Code of Criminal Procedure 1973, The 1st Additional District and Sessions Judge has allowed the revision filed by the wife an...
Sankatha Prasad Vs. Abdul Aziz Khan
Court: Allahabad
Decided on: Sep-03-1975
Reported in: AIR1976All95
Chandra Prakash, J.1. This is a second appeal against the judgment and decree dated 4-2-1966 of Sri Basdeo Lal Srivastava I Additional District Judge Varanasi modifying the decree of the trial Court and dismissing the appellant's appeal.2. The suit giving rise to this appeal was filed by the plaintiff appellant against the defendant respondent on the allegations that the respondent was the owner of the house detailed in the plaint, and the plaintiff appellant was occupying its portion as a tenant. On 21st of June 1960 there was an agreement between the parties by which the defendant respondent agreed to sell the disputed house to the plaintiff appellant for the consideration of Rs. 6000/- after acceptingRs. 200/- as earnest money. It was further agreed between the parties that after the marriage of the daughter of the respondent, the respondent will show all the title deeds to the plaintiff and would execute the sale deed within 31st of December 1961 after accepting the balance of cons...
Sita Ram Raja Ram Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Sep-03-1975
Reported in: [1976]38STC554(All)
C.S.P. Singh, J.1. The Additional Revising Authority, Sales Tax, Varanasi, has referred the following three questions for our opinion under Section 11(1) of the U. P. Sales Tax Act :(1) Whether, under the facts and circumstances of the case, when the A. J. R. was satisfied that when there is no objection in the account books decline in turnover can be the basis for the best judgment assessment ?(2) Whether, under the facts and circumstances of the case, when all the purchases and sales are fully vouched the best judgment assessment apply without pointing out any suppression is justified ?(3) Whether, on the facts and circumstances of the case, the learned revising authority was justified in partly accepting and partly not accepting the reason for decline of the sale ?2. Question No. (1) is unhappily worded and it will be appropriate to reframe this question as under :Whether the revising authority could reject the account books of the assessee solely on the ground that there has been a...
Maidhan Gupta and anr. Vs. the State of U.P. and anr.
Court: Allahabad
Decided on: Sep-03-1975
Reported in: 1976CriLJ868
ORDERHari Swarup, J.1. This revision has been filed against the order of the Sessions Judge by which he dismissed the applicants' revision.2. A complaint was filed against the applicants for an offence under Section 409 I- P.C. The allegations were that the accused being the employers had deducted from the wages of the complainant and the other workmen the amount which they were liable to contribute under the Employees' Provident Funds Act but had not deposited the same as required by law. It was alleged that the accused had misappropriated this amount and were accordingly liable to be punished for an offence under Section 409 I. P.C.3. The accused in the case filed as application praying that the prosecution be not continued as the same was barred by Section 403 Criminal P. C and also by the absence of sanction contemplated by Sub-section (3) of Section 14 of the Employees' Provident Funds Act. The contention of the accused was that on their committing default in making the deposit of...
Ram Ratan and anr. Vs. State
Court: Allahabad
Decided on: Sep-03-1975
Reported in: 1976CriLJ1799
ORDERHari Swarup, J.1. This application has been moved for the transfer of a Sessions trial pending in the court of Sri B. N. Srivastava, Ist additional District and Sessions judge, Jhansi. The application has been moved on a number of grounds some of which relate to the remarks made; by the learned Judge in respect of the accused. The comments received from the learned Judge, however, show that the allegations are not reliable. No transfer can, therefore, be ordered on these allegations,2. One ground however, is that the present accused had been tried in the same court and had been convicted by the learned Judge on the basis of evidence of certain persons who are also witnesses in the present trial. It is urged that as the learned Judge had believed these witnesses in the earlier case, there is possibility that the learned Judge may believe them again. A witness is believed on the basis of many factors. One of the factors is the demeanour of the witness. In the earlier case the court ...
M/S. Sita Ram Raja Ram Vs. the Commissioner of Sales Tax U.P.
Court: Allahabad
Decided on: Sep-03-1975
Reported in: (1976)5CTR(All)35
C. S. P. Singh, J. - The Additional Revising Authority, Sales Tax, Varanasi, has referred the following three questions for our opinion under section 11(1) of the U.P. Sales Tax Act.(1) Whether under the facts and circumstances of the cases when A.J.R. was satisfied that when there is no objection in the account books declying in turnover can be the basis for the best judgment assessment ?(2) Whether under the facts and circumstances of the cases when all the purchases and sales are fully vouched the best judgment assessment apply without pointing out any suppression is justified ?(3) Whether on the facts and circumstances of the cases the learned Revising Authority was justified in partly accepting and partly not accepting the reason for declying of the sale ?Question No. 1 is unhappily worded and it will be appropriate to reframe this question as under :Whether the Revising Authority could reject the accounts books of the assessee solely on the ground that there has been a decline in...
Additional Commissioner of Income-tax, Kanpur Vs. Messrs Anantram Vish ...
Court: Allahabad
Decided on: Sep-03-1975
Reported in: (1976)5CTR(All)55
ORDERC. S. P. Singh, J. - The Income-tax Appellate Tribunal, Allahabad Bench, Allahabad has under section 256(1) of the Income tax Act, 1961 referred the following question for our opinion :-1. Whether for the assessment year 1957-58 simply because the revised return of income has been filed after 1-4-1964, the Explanation to section 271(1)(c) of the Income-tax Act, 1961 could be invoked 2. Whether on the facts and in the circumstances of the case, the Tribunal was right in cancelling the penalty imposed under the Explanation to section 271(1)(c) of the Act 2. The facts necessary for disposal of this reference fall within a narrow compass. The assessee is a registered firm and carries on business in kirana goods and also has a commission agency for such goods. The assessment for the year 1957-58 was completed on a total income of Rs. 38,739/- against disclosed income of Rs. 23,269/-. On appeal, the assessed income was reduced to Rs. 23,634/-. In course of assessment for the year 1958-5...
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