Allahabad Court March 1976 Judgments
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Ranjit Singh Chaurasia Vs. the Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Mar-09-1976
Reported in: AIR1976All405
G.C. Mathur, J.1. The appellant was au employee in the Indian Army. He was tried, by a summary Court-martial for the offence of using insubordinate language to his superior officer. He was found guilty of the offence. The Court-martial sentenced him to three months' imprisonment as well as dismissal from service The appellant availed of the remedies available to him under the Army Act, 1950, but failed to get any redress. He thereupon filed a writ petition in this Court. The only point he urged before the learned Single Judge was that the summary Court-martial did not have the jurisdiction or power to inflict the punishment of dismissal from service in addition to the punishment of imprisonment for three months. The learned Single Judge did not accept this contention and dismissed the writ petition. Against the judgment of the learned Single Judge, this appeal has been filed.2. Sections 34 to 68 of the Army Act, 1950, set out the offences punishable under this Act and the punishments t...
Commissioner of Income-tax Vs. Mir Subha Hari BhaktA.
Court: Allahabad
Decided on: Mar-07-1976
Reported in: [1978]112ITR544(All)
C. S. P. SINGH J. - In pursuance of directions issued by this court, the Income-tax Appellate Tribunal, Delhi Bench 'A' has referred the following two questions for the opinion of this court :'1. Whether, on the facts and in the circumstances of the case, the assessment for the year 1950-51 made on February 28, 1959, was barred by time ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that there was no concealment of income in this case ?'The assessee is an individual and earns income by way of salary and commission. In the assessment year 1950-51, with which we are concerned, the Income-tax Officer sought sanction from the Commissioner of Income-tax for initiating proceedings under section 34 of the Indian Income-tax Act, 1922 (hereinafter referred to as the Act). Before that sanction was received, the assessee on January 4, 1955, filed a return of income under section 23(3) of the Act. The return was dated 30th December, 1954...
Surendra Singh and anr. Vs. the Deputy Director of Consolidation and o ...
Court: Allahabad
Decided on: Mar-04-1976
Reported in: AIR1976All510
Satish Chandra, J.1. The plots in dispute were Khudkast holding of Maniya Singh. He died on 16-6-1948 leaving two sons, Surendra Singh and Virendra Singh. Surendra Singh filed a suit for ejectment of the respondents Nos. 4 and 5 from the plots in dispute in the year 1965. It appears that in the same year consolidation proceedings commenced in the village, with the result that the suit stood abated.2. In consolidation proceedings respondents Nos. 4 and 5 filed an objection claiming themselves to be sirdars of the plots in dispute by virtue of their uninterrupted long possession. Both the petitioners, namely, Surendra Singh and Virendra Singh contested the objection.3. The Deputy Director of Consolidation held that at the time of death of Maniya Singh his sons were minors. Surendra Singh became major some time in the year 1955, while Virendra Singh became major in the year 1964. Since Surendra Singh could have filed the suit for ejectment of the respondents within three years of his atta...
Commissioner of Sales Tax Vs. Shah Kamraj Sumer Mal
Court: Allahabad
Decided on: Mar-02-1976
Reported in: [1976]38STC459(All)
C.S.P. Singh, J.1. The Additional Judge (Revisions), Sales Tax, referred the following two questions for our opinion :(1) Whether, under the circumstances of the case, there was sufficient compliance with the principles of natural justice if the extracts of the transactions as disclosed from the account books of the third party were made known to the assessee and full opportunity was given to him to disprove them?(2) Whether, under the circumstances of the case, it is necessary for the Sales Tax Officer to give an opportunity to the assessee to cross-examine the person in whose account books transactions relating to this assessee were detected?2. The facts necessary for answering the reference fall within a narrow ambit. The assessee deals in glass bangles. The Sales Tax Officer obtained an extract from the account books of M/s. Kunji Lai Har Dayal, which had been seized in a raid by the income-tax department. This extract contained entries regarding purchases of liquid gold made by th...
Commissioner of Sales Tax Vs. M/S. Shah Kamraj Sumer Mal.
Court: Allahabad
Decided on: Mar-02-1976
Reported in: (1976)5CTR(All)156
C. S. P. Singh, J. - The Additional Judge (Revision) Sales Tax referred the following two questions for our opinion :'(1) Whether under the circumstances of the case there was sufficient compliance with the principles of natural justice if, the extracts of the transactions as disclosed from the account books of the third party were made known to the assessee and full opportunity was given to him to disprove them ?(2) Whether under the circumstances of the case it is necessary for the Sales Tax Officer to give an opportunity to the assessee to cross-examine the person in whose account book transactions relating to this assessee were detected. ?'The facts necessary for answering the reference fall within a narrow ambit. The assessee deals in glass bangles. The Sales Tax Officer obtained an extract from the account book of M/s. Kunji Lal Har Dayal which had been sized in a raid by the Income Tax Department. This extract contained entries regarding purchases of liquid gold made by the asse...
Balbir Singh and anr. Vs. Smt. Kalawati
Court: Allahabad
Decided on: Mar-01-1976
Reported in: AIR1976All434
M.P. Saxena, J.1. This is a defendants' revision application under Section 115 of the Civil Procedure Code against the judgment and order dated 7-2-1975 passed by the 3rd Additional District Judge, Muzaffarnagar. 2. Briefly stated the facts are that the plaintiff-opposite party had filed a suit for ejectment of the defendants applicants from the accommodation in suit and for the recovery of arrears of rent etc. It was alleged that Balbir Singh defendant No. 1 had taken one room and one Kothri on a monthly rent of Rs. 25 for a period of two months. He took wrongful possession over one more Kothri (N) which was formerly let out at Rs. 14 per month. In spite of his transfer he did not vacate the premises and allowed his son defendant No. 2 to remain in possession of the same along with other members of his family. He committed default in payment of rent and started creating nuisance. The requisite notice to quit was given but in vain. Hence the suit. 3. Both the defendants contested the s...
The Commissioner of Sales-tax, U.P. Lucknow Vs. Lakhi Mal.
Court: Allahabad
Decided on: Mar-01-1976
Reported in: (1976)5CTR(All)0138A
C. S. P. Singh, J. - The Additional Judge (Revisions) Sales Tax, Aligarh Range, Aligarh has under section 11(3) of the U.P. Sales Tax Act referred the following question for our opinion :-'Whether circumstances of the case the first assessment can also be made under section 21 when whole of the turnover has escaped assessment as the dealer has neither filed return nor paid any sales tax for the year in dispute ?'2. The reference relates to a number of dealer and a single reference has been made as a similar question of law arose. Regular assessment under section 7(3) of the Act had not been made against any of the assessee, and no returns had also been filed by any of them. Later on proceedings under section 21 of the act were taken and best judgment assessment made. On appeal, it was urged that proceedings under section 21 could not be taken out, as no proceedings under section 7(3) had been started. This contention was accepted and the assessment annulled. A revision filed against th...
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