Allahabad Court April 1976 Judgments
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Nan Bachchan and anr. Vs. Sita Ram and ors.
Court: Allahabad
Decided on: Apr-16-1976
Reported in: AIR1977All126
T.S. Misra, J. 1. This appeal by the defendants Nanbachcha and Rajaram arises out of a suit filed by the plaintiff-respondents to set aside an auction sale of the house in question in an execution case.2. The relevant pedigree of the plaintiff-respondents as set out in the plaint is as follows: RAM KISHAN ____________________|_____________________ | | Hanuman Prasad Sita Ram (Issueless) ________________|___________________________________________________________ | | | | Gopal Das Nand Lal Purshottam Dwarka Prasad alias | | Ram Gopal Pappu Kamal _________|____________| | Ashok Arun KumarThe plaintiffs claimed to be members of a joint Hindu family and the house in dispute was said to be the property of that joint Hindu family. The defendant No. 2 Raja Ram filed a suit for recovery of arrears of rent and ejectment against Hanuman Prasad and Gopal Das, the defendants 3 and 4 respectively, being suit No. 614 of 1960 in the court of Munsif West, Allahabad. A decree for a sum of Rs. 800 being...
Lala Sri Ram Vs. Dhani Ram Gupta and ors.
Court: Allahabad
Decided on: Apr-16-1976
Reported in: AIR1976All504
G.D. Srivastava, J. 1. This appeal arises out of an order passed by VI Additional District Judge, Meerut in Execution Case No. 72 of 1963. The relevant facts are that Ratan Lal, respondent No. 5, transferred plot Nos. 335, 336, 337 and 338 to this appellant under a registered sale deed dated 25-3-1960 for a sum of Rupees 10,000/-. On 5-4-1960, an agreement of reconveyance was executed whereby this appellant agreed to reconvey the said plots to Ratan Lal for a sum of Rupees 15,000/- within a period of two years. For the enforcement of this agreement, Ratan Lal filed Suit No. 18 of 1961, which was decreed by the First Additional Civil Judge, Meerut on 17-4-1962. Appeal against this decree was filed in the High Court and during the pendency of this appeal, Ratan Lal transferred his rights in the decree to Dhaniram Gupta, respondent No. 1 and respondents 2 to 4 by means of a registered deed of assignmentdated 26-4-1963 for a sum of Rs. 45,375/-. A sum of Rs. 15,000/- was left with Dhaniram...
J.K. Synthetics Ltd. Vs. R.D. Saxena, Director of Investigation and or ...
Court: Allahabad
Decided on: Apr-16-1976
Reported in: [1977]47CompCas323(All)
P.N. Bakshi, J. 1. This writ petition arises out of the proceedings pending before the Monopolies and Restrictive Trade Practices Commission. The petitioner is a limited liability company registered under the Companies Act. It carries on business of manufacture and sale of nylon yarn. On 19th September, 1973, an agreement was entered into between four nylon spinners, viz., the petitioner and respondents Nos. 23, 24 and 25, namely, Garware Nylons Ltd., Nirlon Synthetic Fibres and Chemicals Ltd. and Modipon Ltd. on the one hand, and 18 associations of actual users of nylon yarn, respondents Nos. 5 to 22, on the other. The petitioner's case was that this agreement (hereinafter called the ' September agreement') was executed for the purpose of having an equitable distribution of nylon yarn at concessional prices at the instance of and under the supervision and approval of the Central Government. On 21st November, 1973, the Commission received a memorandum from the All India Crimpers Associ...
Commissioner of Income-tax Vs. Mangiram Gopi Chand
Court: Allahabad
Decided on: Apr-16-1976
Reported in: [1978]111ITR807(All)
1. The Income-tax Appellate Tribunal, 'B' Bench, Allahabad, has in compliance with the direction issued by this court under Section 256(2) of the Income-tax Act, 1961, referred the following question for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the speculative losses of assessment years 1959-60, 1960-61 and 1961-62 could be carried forward and adjustedagainst the speculation profits of the assessee-firm for the assessment year 1964-65?'2. The assessee is a registered firm. In its assessment years 1959-60 to 1963-64,losses from speculative business were determined aggregating to Rs. 37,199as under :1959-60Rs.6,4991960-61Rs.14,0571961-62Rs.8,6631962-63Rs.6,9421963-64Rs.1038 Total Rs.37,1993. In the assessment year for 1964-65, the firm claimed that the above speculation losses which had not been allowed to be set off against the income of the regular business for the relevant years should be set off against spe...
Addl. Commissioner of Income-tax Vs. M/S. Swadeshi Cloth Dealers Ltd.
Court: Allahabad
Decided on: Apr-16-1976
Reported in: (1976)5CTR(All)163
C. S. P. Singh, J. - The Income tax Appellate Tribunal, Allahabad Bench has under section 256(1) of the Income Tax Act, 1961 referred the following question for our opinion :'Whether, on the facts and in the circumstances of the case, the expenditure of Rs. 23,838/- was an allowable deduction under section 28(1) or section 37 of the Income Tax Act, 1961 ?'2. The facts leading to the reference are these :The assessee is a Private Ltd. Company. During the assessment year 1964-65, the assessee claimed a deduction of Rs. 23,838/- paid by it to M/s. Dutta & Sons, Solicitors at Calcutta. The payment was made in the following circumstances :'One Sri Raghunandan Navatia filed a suit in the High Court Calcutta being suit No. 573 of 1966 challenging the resolution passed by the 'assessee in regard to the withdrawal of certain amounts from provision of taxation and declaration of dividend from these reserves. The dividends declared for the calendar year 1961 amounted to Rs. 51,100/- and for 1962 ...
Sri Krishna Misra Vs. State of U.P. and anr.
Court: Allahabad
Decided on: Apr-13-1976
Reported in: 1976CriLJ1769
M. Murtaza Husain, J.1. This criminal reference has been made by the learned Sessions Judge, Ballia, in Criminal Revision No. 118 of 1971 of Ballia Sessions Division. The recommendation of the learned Sessions Judge is that the order passed by the Munsif Magistrate (East) Ballia dismissing the revisionist's complaint under Section 193, I.P.C. filed against Sri Kant Misra, respondent No. 2, and discharging the said respondent of the said offence be set aside and the learned Munsif Magistrate be directed to proceed with revisionist's complaint in accordance with law.2. The facts of the case, giving rise to the reference, are that in connection with consolidation of holdings operations a litigation took place between the revisionist's father Tulsi Misra and Mahadeo Misra, father of respondent No. 2, with respect to the title of a certain agricultural plot. Ultimately a compromise was filed before the Assistant Consolidation Officer (ACO) whereby it was contemplated that the name of revisi...
Uttarakhand Forest Co., Niranjanpur, Dehradun Vs. State of U.P. and or ...
Court: Allahabad
Decided on: Apr-12-1976
Reported in: AIR1976All464
ORDERK.N. Singh, J. 1. These are two petitions under Article 226 of the Constitution directed against the order of Additional Chief Conservator of Forest, Garhwal, Dehradun, approving the auction sale of forest in favour of those who had offered highest bid at the auction sale held on 8th, 9th and 11th September, 1975. 2. The Government forests of Tehri and Garhwal contain large number of timber trees. Forest department of State Government divides the forests in portions or lots, and puts the same to auction sale. The lessees in whose favour settlement is finally made are permitted to cut and remove the timber. The auction sale is conducted by the Divisional Forest Officer in accordance with the rules published by the Forest Department regulating the conditions of auction sale. The conditions of sale are promulgated each year by the Conservator of Forest, which are given wide publicity to enable the prospective bidders and contractors to know the same before participating in the auctio...
Hira Lal Vs. Ranjit Singh
Court: Allahabad
Decided on: Apr-08-1976
Reported in: AIR1976All480
K.B. Asthana, C.J. 1. This is a revision against an order of the II Additional District Judge, Meerut passed in appeal from an order passed by the Prescribed Authority, Meerut under Section 21 of the U. P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act (No. XIII of 1972), hereinafter to be called the Act.2. The revisionist before us is atenant in the accommodation in dispute and the opposite party is its landlord. The landlord filed an application under Section 21 of the Act before the Prescribed Authority for an order of eviction of the tenant from the accommodation occupied by him and for release of the accommodation in his favour. This application was resisted by the tenant. The Prescribed Authority allowed the application of the landlord, passed an order releasing the accommodation and ordering eviction of the tenant. The tenant then filed an appeal under Section 22 of the Act before the District Judge. This appeal was dismissed. The tenant then filed this applicati...
Commissioner of Sales-tax, U.P., Lucknow Vs. M/S. Shyam Lal and Sons.
Court: Allahabad
Decided on: Apr-08-1976
Reported in: (1976)5CTR(All)0176A
R. M. Sahai, J. - The following question has been referred by the Additional Judge Revision, Sales Tax Meerut for the opinion of this Court.'Whether in the facts and circumstances of the woollen caps are taxable as woollen goods or as unclassified goods, in the year 1967-68 ?'The assessee among other items effected sale in woollen caps. The assessing authority assessed it at 6 per cent against which the assessee contended in appeal that woollen caps are not covered by the entry of woollen goods as part of the material used in it cotton. It was further contended that woollen caps are readymade garments and therefore were not liable to tax at the rate of 6 per cent. The argument was repelled as the entry regarding woollen goods clearly indicated that in its ambit even those garments were included which were made out of woollen cloth. Before the Judge Revision the assessee relied on Notification dt. 1st of July 1969 by which a tax on caps has been levied at 3 per cent. It appears that the...
Addl. Commissioner of Income-tax Vs. Modi Rolling Shutter Industries
Court: Allahabad
Decided on: Apr-07-1976
Reported in: [1977]110ITR77(All)
C.S.P. Singh, J. 1. The Income-tax Appellate Tribunal, Delhi Bench, has referred the following question for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in cancelling the penalty levied upon the assessee in terms of the Explanation to Section 271(1)(c) of the Act relating to the assessment year 1968-69?' 2. The penalty related to the assessment year 1968-69. Return of Rs. 16,338 was filed by the assessee but was finalised at Rs. 29,588 by the Income-tax Officer. As the minimum penalty imposable was more than Rs. 1,000 the matter was referred to the Inspecting Assistant Commissioner under Section 274(2) of the Act. The amount of Rs. 29,588 was computed by the Income-tax Officer by adding an amount of Rs. 5,000 to the trading results, and by a further addition of Rs. 8,000 on account of salary payment disallowed to the partners. On appeal the Appellate Assistant Commissioner deleted the addition of Rs. 5,000. Thus, the income computed o...
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