Allahabad Court April 1976 Judgments
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M/S. Damroo Lal Rajju Lal, Lalitpur, Jhansi Vs. the C.S.T., U.P., Luck ...
Court: Allahabad
Decided on: Apr-07-1976
Reported in: (1976)5CTR(All)0195A
C. S. P. Singh, J. - The Additional Revising Authority, Sales Tax, Allahabad has referred the following question for our opinion :'Whether in the facts and circumstances of the case, there was legal justification for rejecting the dealers accounts books and for making best judgment assessment for the year 1966-67 ?'The dealer does business in ornaments and bullion and disclosed a taxable turnover of Rs. 80,622.81 for the year 1966-67, Rs. 82,540.92 for the year 1968-69 and Rs. 96,440.55 for the year 1969-70. The turnover was enhanced to Rs. 1,20,000/-, 1,10,000/- and 1,60,000/- by the Sales Tax Officer after rejecting the account books. The appeal filed by the dealer failed as also did a revision.2. The Revising Authority rejected the account books of the dealer inter alia on the ground that they had not been accepted in the past. As respects the turnover, it held that the turnover fixed by the Sales Tax Officer appeared to be correct considering the past history of the dealer. It was ...
The Addl. C.i.T., Lucknow Vs. Smt. Laxmi Nigam, Lucknow.
Court: Allahabad
Decided on: Apr-07-1976
Reported in: (1976)5CTR(All)230
K. C. Agrawal, J. - Smt. Laxmi Nigam, the respondent in this appeal (hereinafter referred to as 'the assessee') is the wife of Sri C. M. Nigam, I.A.S. They had three minor children in the relevant assessment year 1964-65 of which the relevant previous year is the financial year ending on 31-3-1964. Out of these children two were sons whereas the third one was a daughter. They were Aditya Mohan Nigam, aged about 13 years, Km. Priti Nigam and Arvind Kumar Nigam aged about 3 years & 4 months. In the assessment proceedings of the year 1964-65 Smt. Laxmi Devi Nigam claimed that out of love and affection she gifted on 21-3-1963 the half portion of her house Kiran Kunj, Gokhale Marg, Lucknow to her minor sons. Sri Aditya Mohan Nigam and Sri Arvind Mohan Nigam, and therefore, her income from the property was only half and that alone was includible in her income. The Income Tax Officer did not accept the case of the assessee and held that income from the property transferred by the assessee in ...
Commissioner Sales-tax, U.P., Lucknow Vs. M/S. Mehbooba Begam.
Court: Allahabad
Decided on: Apr-02-1976
Reported in: (1976)5CTR(All)0166A
C. S. P. Singh, J. - The Additional Judge (Revisions) Sales Tax, Bareilly has in compliance with orders under sec. 11(5) of the U.P. Sales Tax Act by this Court, referred the following questions for our opinion :-1. Whether on the facts and in the circumstances of the case, the order of the Judge (Revisions), Sales tax, Bareilly, is proper and valid 2. Whether under Rule 41(3) of the Sales Tax Rules, one provisional assessment order can be passed against the assessee in respect of more than one quarter The dealer is the owner of brick kiln. In respect of the first three quarters of the assessment year 1966-67, no return was filed. The Sale Tax Officer gave notice to the dealer for making assessment in respect of the turn for these three quarters. In spite of notice being given; the dealer did not file any returnover. He accordingly passed a composite assessment order in respect of the three quarters and determine the turnover for these quarters at Rs. 60,000/- and imposed a tax of Rs. ...
The Commissioner Sales-tax, U.P., Lucknow Vs. M/S. Gulab Chand Phool C ...
Court: Allahabad
Decided on: Apr-02-1976
Reported in: (1976)5CTR(All)173
C. S. P. Singh, J. - The Additional Judge (Revisions), Sales Tax, U.P., Lucknow has under section 11(3) of Act referred to following question for our opinion :'Whether on the facts and the circumstances of the case from the finding of suppression of turnover in U.P. by the Appellate Court, a presumption of suppression of inter-State sales could also be raised ?'2. The dealer in the assessment year 1965-66 disclosed a turnover of Rs. 55,460/- in respect of U.P. sales. The Sales Tax Officer did not accept the returned figure and rejected the account books. It appears that the turnover has been finally fixed for this year in respect of U.P. Sales at Rs. 1,10,000/-. In respect of inter-State sales, the dealer disclosed a turnover of Rs. 49,578/- which was enhanced to Rs. 55,000/-. On appeal, the Appellate Assistant Commissioner held that the Sales Tax Officer had not been able to produce any evidence to see that the dealer had made any sales than those included in the turnover disclosed by...
Mirza Abid Kazim HusaIn and ors. Vs. Mirza Nasir HusaIn and ors.
Court: Allahabad
Decided on: Apr-01-1976
Reported in: AIR1977All201
Prem Prakash, J.1. This First Appeal from Order is directed against an order of the Addl. District Judge Lucknow, setting aside the decree passed by the Judicial Officer. Lucknow, dismissing the suit and remanding the case back to the revenue court for trial.2. The relevant facts are these: the respondents (filed a suit in the year 1956 in terms of the U. P. Land Tenures (Legal Proceedings) (Removal of Difficulties) Order, 1952, for recovery of Profits in respect of thedr share in Mahal Kar-bala Talkatora of village Harchandpur, Tahsil and Distt. Lucknow, contending that the defendant Hazi Mirza Mohd. Askari Khan was their agent; it was alleged that defendant, as their agent, had been realising profits from the Mahal which consisted also of abadi and parti land with buildings standing thereon. The defendant, inter alia, pleaded that the suit was not within jurisdiction of the Civil Court, he being the lumber-dar of the Mahal, The learned Civil Judge upon a scrutiny of the evidence held...
Laxmi NaraIn Vs. Jhabboo and ors.
Court: Allahabad
Decided on: Apr-01-1976
Reported in: 1977CriLJ468
ORDERTrivedi, J.1. This criminal revision has been filed by Laxmi Narain and arises in the following circumstances:2. An application under Section 145 of the Code of Criminal Procedure was moved before the Sub-Divisional Magistrate, Hardoi, by Sewak Ram deceased father of Laxmi Narain applicant against his son Rajendra Narain opposite party No. 2. On this application the Magistrate passed a preliminary order and attached the disputed agricultural land and crops standing thereon by an order dated 1-2-1965. After attachment this property was placed in the supurdgi of Jhabboo, opposite party No. 1. Subsequently Sewak Ram died and the proceedings were dropped by the Sub-Divisional Magistrate on 3-3-1965. On 4-3-1965 the Magistrate ordered the Supurdar to keep the property under attachment until the question as to who was the legal heir of Sewak Ram deceased was decided and he was further directed to maintain proper accounts regarding the attached property. It may be mentioned here that the...
Mohammad Sayeed Vs. the State
Court: Allahabad
Decided on: Apr-01-1976
Reported in: 1977CriLJ902
ORDERK.B. Asthana C.J.1. The applicant Mohd. Sayeed stands convicted for an offence under Section 3(a) Railway Property (Unlawful Possession) Act and has been sentenced to a fine of Rs. 100/- and in default to undergo two months' rigorous imprisonment.2. The main point urged in support of this revision is that despite an application having been made by the applicant before the Magistrate trying him the statements of the prosecution witnesses recorded under Section 161. Criminal P.C. were not supplied to him thereby causing great prejudice to him to put his defence. When 1 had heard this revision a month ago and left it part-heard the intention was that learned Government Advocate would examine the matter and find out whether any documents, as required by the Code of Criminal Procedure, were supplied to the applicant.3. Today at the further hearing of this revision the learned Government Advocate could only point out that an application on behalf of the applicant is on record, but there...
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