Allahabad Court February 1976 Judgments
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State of U.P. Vs. Ram Dass
Court: Allahabad
Decided on: Feb-18-1976
Reported in: 1976CriLJ1401
H.N. Seth, J.1. State of U. P. has come up in appeal against the judgment of Additional District and Sessions Judge, Bareilly, dated 19-1-1971 allowing the appeal of Ram Das and setting aside the judgment of the Special Railway Magistrate 1st Class dated 10th August, 1970 convicting him for an offence under Section 3 of the Railway Property (Unlawful Possession) Act, 1966.2. Briefly stated the case for the prosecution was that on 12-3-1969, at about 1-45 A.M. accused Ram Das was searched at workshop gate by Rakshak Varma Singh and Head Rakshak Kripal Singh and 5 Kg. of copper dust mixed with white metal dust belonging to the railway, was recovered from inside a bag which he was carrying. The recovery was made in the presence of witnesses and after preparing the recovery memo the recovered material was sealed at the spot. Thereafter, the accused, along with recovered material was taken to the police station where a report was lodged, and in due course a complaint under Section 3 of the ...
Commissioner of Income-tax Vs. Sayeed Ahmad Sharif Ahmad
Court: Allahabad
Decided on: Feb-17-1976
Reported in: [1977]109ITR413(All)
R.M. Sahai, J.1. The following question of law has been referred for our opinion:'Whether, upon the facts and circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that no penalty could be levied under Section 271(1)(c) of the Income-tax Act, 1961, upon the assessee ?'2. The facts were that for the assessment year 1965-66 the assessee-firm filed a return showing an income of Rs. 42,887. The Income-tax Officer completed the assessment on a total income of Rs. 82,798. The penalty proceedings were initiated under Section 271(1)(c) of the Income-tax Act (hereinafter described as 'the Act') in respect of unexplained cash credit and unexplained investment of Rs. 26,274. The case was referred by the Income-tax Officer to the Inspecting Assistant Commissioner who issued a show-cause notice under Section 274 of the Act. In response to the notice the assessee filed a written reply which was not accepted by the Assistant Commissioner and he found that the assess...
Onkar Singh and ors. Vs. State
Court: Allahabad
Decided on: Feb-17-1976
Reported in: 1976CriLJ1774
ORDERH.N. Kapoor, J.1. This revision is directed against the order of the Judicial Magistrate, Ghaziabad dated 1-12-1975 committing the applicants to the Court of Session for trial in case under Section 302, I.P.C. By this commitment order four persons were committed to the Court of Session, namely, Ranvir, Rishipal, Onkar and Brijpal, Ranvir alone was present in court on the date of commitment. Rishipal was absent but his attendance had been exempted through counsel. Onkar and Brijpal were in jail. They were not brought before the Magistrate on the date of commitment. The commitment order has been challenged by Onkar Singh and Brijpal only who were in jail.2. Learned Counsel for the applicants has argued that under Section 209, Cr. P.C., it is mandatory that the accused should either appear or be brought before the Magistrate and only then he can commit the accused to stand their trial before the Court of Session. Section, 209, Clauses (a) and (b) of the Cr. P.C. are as follows:209 Wh...
Commissioner of Income-tax Vs. M/S. Chandra and Co.
Court: Allahabad
Decided on: Feb-17-1976
Reported in: (1976)5CTR(All)135
Asthana, C.J. - Heard the learned counsel for the Revenue.2. The question whether on the facts and in the circumstances of the case the Tribunal was justified in holding that the assessee was entitled to registration under section 185 of the Income-tax Act, 1961 for the assessment year 1966-67, which has been referred, must be answered in favour of the assessee and against the Revenue. The Income-tax Officer had refused registration on two grounds viz. (1) he held that the application for registration was filed beyond limitation and (2) that no proper accounts were kept hence it was not possible to find out whether the profit and loss were divided amongest the partners in accordance with the terms of the partnership. A deed of partnership was also filed but the Income-tax Officer held that partnership was not genuine. On appeal by the Firm the Income-tax Appellate Commissioner upheld the order of the Income-tax Officer and dismissed the appeal. The Firm then filed an appeal before the ...
Ram Kishan Agarwal Vs. State of U.P.
Court: Allahabad
Decided on: Feb-16-1976
Reported in: 1976CriLJ1984
ORDERH.N. Kapoor, J.1. Ram Kishan Agarwal has been convicted under Section 36 of the U.P. Shops and Commercial Establishments Act, 1962 (Act No. XXVI of 1962) and sentenced to pay a fine of Rs. 100/-.. The conviction was confirmed but the sentence was reduced to fine of Rs. 25/- only by the First Addl. District and Sessions Judge, Bijnor by his order dated August 26, 1975, in Cr. Appeal No. 72 of 1975.2. The prosecution case is that the shop was inspected on 20-4-1973 by Sri G.P. Bahuguna Labour Inspector, Bijnor. Some irregularities were found. The applicant could not produce the register of employees employed at the shop, the register of fine and its realisation and also the register showing the deductions made from the wages of the employees. It was also discovered that the applicant did not display notices as required in Forms 'Ga' and 'kha' and thus violated the provisions of Section 32 of the Act. The applicant was, therefore, prosecuted on the basis of the complaint filed by the...
Ram Bilas Rastogi Vs. Ram Mohan Srivastava
Court: Allahabad
Decided on: Feb-13-1976
Reported in: AIR1976All407
T.S. Misra, J. 1. This appeal by the defendant arises out of a suit for his ejectment from quarter No. 10 specified in para 3 of the plaint and for recovery of Rs. 13 as arrears of rent and Rs. 43 as damages and also for a decree for pendente lite and future damages.2. The plaintiff had alleged that the defendant had committed default in making payment of rent for four months. A composite notice demanding the said arrears of rent and determining the tenancy was served on the defendant but he failed to comply with the same,hence a suit for the aforesaid reliefs was filed by the plaintiff on 22-4-1968.3. The defendant contested the suit alleging that he had tendered the rent to the plaintiff but the same was refused. He also challenged the validity of the notice.4. The trial Court found that the accommodation in question was constructed after 1-1-1951, hence the provisions of U.P. Act III of 1947 did not apply to it. Having found that the notice terminating the tenancy of the defendant w...
J.K. Oil Mills Co. Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Feb-13-1976
Reported in: [1976]105ITR53(All)
K.B. Asthana, C.J.1. We have heard learned counsel for the assessee and learned counsel for the revenue. We think on the facts and circumstances of the case the Income-tax Appellate Tribunal was in error in disallowing the assessee to argue that the transactions in question were in reality hedging contracts and not speculative transactions by assuming that the assessee had admitted before the Appellate Assistant Commissioner of Income-tax that the transactions in question were speculative transactions and thereby had in fact withdrawn his objection taken in the ground of appeal challenging the finding of the Income-tax Officer that the transactions in question were speculative in nature and not hedging contracts. What happened was, as appears from the record, that the assessee before the Income-tax Officer pleaded that a loss to the extent of Rs. 30,922 was a loss incurred on account of failure on the part of the assessee to fulfil the contract for supply of oil to his customers and be...
Sukhdeo Yadav Vs. Hari Shankarlal and ors.
Court: Allahabad
Decided on: Feb-13-1976
Reported in: 1976CriLJ1204
M.P. Saxena, J.1. This is a revision application under Section 397 of the Criminal Procedure Code, 1973, against the order dated 4-10-1974 passed by the learned Second Additional Sessions Judge. Azamgarh.2. Briefly stated the facts giving rise to this revision application are that plots Nos. 284/1 (1 acre 427 Karis) and 284/2 (560 Karis) are situate in village Sekhwalia P. S. Ahraula, District Azamgarh. On account of dispute over these plots between Haribanshlal and Udai Bhan, first party, and Sukhdeo Yadav, second party, reasonable apprehension of breach of peace existed. Therefore, on 2-9-1672 the Station Officer, Ahraula submitted a report that necessary action under Section 145, Criminal Procedure Code be taken. The property in dispute Hea within the jurisdiction of S. D. M. Sadar but the said report was somehow put up before. Sri Ram Saran Varshney, Sub-Divisional Magistrate, Phulpur, Magistrate First Class, Azamgarh, who passed the following preliminary order on the same day:Init...
Ganesh and anr. Vs. State
Court: Allahabad
Decided on: Feb-13-1976
Reported in: 1976CriLJ1403
ORDERH.L. Capoor, J.1. Ganesh and Puttu have preferred this application in revision against the order, dated 11th May, 1972 of Sri Harish Chandra, First Civil and Sessions Judge, Shahjahanpur, dismissing the appeal and upholding the conviction of the applicants under Section 420 read with Section 34, I.P.C. and a sentence of nine months R. I. awarded to each of them by the learned Additional District Magistrate (J.), Shahjahanpur.2. It is not in dispute that Gendan co-accused and Puttu applicant are residents of village Baidapur Misripur end Ganesh alias Ghanshyam applicant of village Palia, Police Station Nigohi, district Shahjahanpur. Dori (complainant) is a resident of village Kajachakrapur, Police Station Banda, district Shahjanhenpur. Dori had gone to village Garhia, Police Station Fatehganj, district Bareilly to the house of his nephew Ganga Charan about four days prior to the incident of this case. While sitting on the Chaupal of his nephew, he was having a talk with Ganga Chara...
Smt. Rama Gupta, Wife of Shri Laxmi Chandra Gupta, at Present Residing ...
Court: Allahabad
Decided on: Feb-12-1976
Reported in: (1976)5CTR(All)188
C. S. P. Singh, J. - The petitioners are two ladies. One is the wife of Shri Laxmi Chandra Gupta and the other is the widow of the late Shyam Lal. The first petitioner is the daughter of Jamuna Prasad Jaiswal. The second petitioner is the sister-in-law of Jaiswal in connection with a marriage, while petitioner No. 2 is alleged to be permanently residing with Jamuna Prasad Jaiswal, as she was a widow and there was no one to look after her at her father-in-laws place.2. On the 5th August 1975, a search was conducted at the residence of Jamuna Prasad Jaiswal, Munni Lal Jaiswal, Vijai Shankar Jaiswal, Heara Lal Jaiswal and Suresh Chandra Jaiswal. A large number of ornaments, cash and fixed deposit receipts were seized in the search.3. The petitioners filed the present petition challenging the seizure of certain bank accounts, fixed deposit receipts and ornaments as they claimed them to be theirs. After the petition was admitted, the Income-tax Officer passed an order under section 132(5) o...
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