Allahabad Court May 1976 Judgments
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Precision Instruments (Pvt.) Ltd. Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: May-19-1976
Reported in: [1976]104ITR723(All)
C.S.P. Singh, J.1. The controversy in this petition centres round the sale of properties belonging to the petitioner for realisation of arrears of income-tax dues. The petitioner has, inter alia, prayed for quashing theauction proceedings as also the order of the Tax Recovery Officer confirming the sale and the sale certificate dated 24th November, 1975, issued in favour of respondent No. 3 and the sale deed dated 29th November, 1975, executed by the Tax Recovery Officer.2. The facts leading up to the controversy may be shortly stated : Income-tax arrears amounting to Rs. 56,628 including penalty and interest were due against the company. A sum of Rs. 8,905 was due against the managing director of the company. Separate recovery certificates appear to have been sent by the Income-tax Officer to the Tax Recovery Officer for realisation of these amounts. It transpires that initially the petitioner-company received a notice from the Tax Recovery Officer stating that a sum of Rs. 75,653 was...
Commissioner of Sales Tax Vs. Rajan Cane Crusher
Court: Allahabad
Decided on: May-19-1976
Reported in: [1977]39STC451(All)
R.M. Sahai, J.1. The opposite party deals in the manufacture and sale of khandsari, gur badda, molasses, etc. His account books were not accepted by the assessing authority, who assessed him on a total sale of Rs. 92,000. Out of this turnover the assessing authority has determined the taxable turnover of gur badda and molasses at Rs. 15,898.84 and taxed the same at 3 per cent. The assessee filed an appeal and the appellate authority held that gur badda is taxable at 2 per cent and not at 3 per cent as molasses. Aggrieved by the order of the appellate authority the Commissioner filed a revision, which was dismissed. On an application made under Section 11(3), the Judge (Revisions) referred the following question for opinion of this court :Whether, on the facts and circumstances of the case, the learned Additional Revising Authority was justified in holding gur badda as gur and not molasses ?2. The Division Bench in similar circumstances has decided that gur badda is a commodity differen...
Dwaraka Prasad Bhardwaj Vs. State of U.P. and ors.
Court: Allahabad
Decided on: May-19-1976
Reported in: (1977)ILLJ251All
ORDERK.N. Singh, J.1. The petitioner is Assistant Master in Government Junior Training College, Agra. He has challenged the validity of the order of the State Government dated 3rd December, 1947, which makes 40% reservation in favour of the Sub-Deputy Inspectors of Schools for promotion to the post of Headmasters. He has claimed relief for the issue of a mandamus directing the State Government and the Director of Education not to give effect to the order dated 3rd December, 1947, and not to promote any Sub-Deputy Inspector of Schools to the post of Headmaster.2 In the State of Uttar Pradesh, Educational Service consists of the following gazetted and non-gazetted cadres of service :1. provincial Educational Service Class I.2. provincial Educational Service Class II.3. Subordinate Educational Service (Gazetted).4. Special Subordinate Educational Service (Non-Gazetted).5. Subordinate Educational Service (Non-Gazetted).The above cadres include teachers as well as officers appointed for the...
Jhandeshwar Prasad Dwivedi Vs. the Chief Engineer, P.W.D., U.P., Luckn ...
Court: Allahabad
Decided on: May-17-1976
Reported in: AIR1977All174
Hari Swarup, J.1. The petitioner hag been superannuated. The petitioner's contention is that his date of birth had been wrongly recorded in the High School Certificate and accordingly the order of superannuation is erroneous. The date of birth, as given in the High School Certificate, is 5th May, 1917, while according to the petitioner, he was born on 5th May, 1919. In view of the U. P. Recruitment to Services (Determination of Date oi Birth) Rules, 1974 however, the date of birth given in the High School Certificate 5s final. Rule 2 provides:'The date of birth of a Government servant as recorded in the certificate of his having passed the High School or equivalent examination, or where a Government servant has not passed any such examination as aforesaid, the date of birth or the age recorded in his service book at the time of his entry Into Government service, shall be deemed to be his correct date of birth or age, as the case may be, for all purposes in relation to his service, incl...
Kamal Industries Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: May-17-1976
Reported in: [1976]38STC348(All)
R.M. Sahai, J.1. The following two questions have been referred for the opinion of this court:(1) Whether, on the facts and in the circumstances of the case, rejection of accounts and the best judgment assessment were permissible for the alleged non-compliance of Rule 72(2), within the meaning and scope of Section 12 of the U. P. Sales Tax Act ?(2) Whether, on the facts and in the circumstances of the case, the articles sold by the petitioner were rightly taxed as motor parts at 10 per cent in 1968-69. If not, what should have been the appropriate rate applicable to them ?2. The assessee manufactured motor parts. The assesssing authority rejected the account books on two grounds-non-maintenance of production register and its rejection by the income-tax department. The assessee went up in appeal against this order, which was dismissed. Dissatisfied with the orders passed by the appellate court and the assessing authority, a revision was filed, which was also dismissed by the Additional ...
Achal Singh Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: May-17-1976
Reported in: [1977]39STC173(All)
R.M. Sahai, J.1. The Additional Judge (Revisions), Sales Tax, Kanpur, submitted the following two questions for the opinion of this court :(1) Whether, under the facts and circumstances of the case, the order of the revising authority in dismissing the revision application and in holding that the admitted tax has not been deposited, is valid and proper in law ?(2) Whether, on the facts and in the circumstances of the case, it was open for the revising authority to dismiss the revision application and confirm the order of A.C.(J.) ?2. The assessee, a firm, carried on business in timber and firewood, etc., as a commission agent. No return was filed nor any tax was deposited. Sri Achal Singh, one of the partners of the firm, appeared before the Sales Tax Officer on 18th March, 1976. His statement was recorded on oath wherein he stated that the firm worked as selling agent in which capacity they sold timber and firewood, etc., of their constituents and charged their commission, etc. By mea...
Mohammad Khan Hanif Khan Vs. Shamim Begum and anr.
Court: Allahabad
Decided on: May-17-1976
Reported in: 1977CriLJ116
ORDERR.N. Katju, J1. This is an application in revision against the order of Judicial Magistrate, Shahjahanpur dated 5-8-1975 directing the applicant to pay Rs. 125 per month as maintenance allowance to his wife Smt. Shamim Begum opposite party No. 1 under Section 125, Cri.P.C. 1973.2. A preliminary objection has been raised by the learned Counsel for opposite party No. 1 that this application is not inaintainable.3. The applicant filed Criminal Revision No. 77 of. 1975 on 10-10-1975 in the court of Sessions Judge Shahjahanpur against the order of Judicial Magistrate Shahjahanpur dated 5-8-1975 which was pending when he filed the present revision in this Court on 17-11-1975. Subsection (3) of Section 397, Cr.P.C. 1973 runs as follows:If an application under this section has been made by any person either to the High Court or to the Sessions Judge, no further application by the same person shall be entertained by the other of them.4. It is clear from a plain reading of Sub-section (3) o...
M/S. Kamal Industries Vs. Commissioner of Sales Tax.
Court: Allahabad
Decided on: May-17-1976
Reported in: (1976)5CTR(All)262
R. M. Sahai, J. - The following two questions have been referred for the opinion of this court :'1. Whether on the facts and in the circumstances of the case, rejection of accounts and the best judgment assessment were permissible for the alleged non-compliance of Rule 72(2), within the meaning and scope of section 12 of the U.P. Sales Tax Act ?'2. Whether on the facts and in the circumstances of the case, the articles sold by the petitioner were rightly taxed as motor parts @ 10% in 1968-69. If not, what should have been the appropriate rate applicable to them ?'The assessee manufactured motor parts. The assessing authority rejected the amount books on two grounds-non-maintenance of production register and its rejection by the Income Tax Department. The assessee went up in appeal against this order which was dismissed. Dissatisfied with the order passed by the appellate court and the assessing authority a revision was filed which was also dismissed by the Additional Judge Revision, Sa...
M/S. Achal Singh Vs. Commissioner of Sales Tax.
Court: Allahabad
Decided on: May-17-1976
Reported in: (1976)5CTR(All)266
R. M. Sahai, J. - The Additional Judge Revision, Sales Tax, Kanpur submitted the following two questions for the opinion of this court.'1. Whether under the facts and circumstances of the case, the order of the Revision Authority in dismissing the Revision Application and in holding the admitted tax has not been deposited is valid and proper in law 2. Whether, on the facts and in the circumstances of the case, it was open for the Revising Authority to dismiss the revision application and confirm the order of A.C. (J) ?'The assessee a firm carried on business in timber and firewood etc. as a Commission Agent. No return was filed nor any tax was deposited. Sri Achal Singh one of the partners of the firm appeared before the Sales Tax Officer on 18th March, 1970. His statement was recorded on oath wherein he stated that the firm worked as selling agent in which capacity they sold timber and firewood etc. of their constituents and charged their commission etc. By means of an application it ...
Salig Ram and anr. Vs. Uma Shanker and ors.
Court: Allahabad
Decided on: May-14-1976
Reported in: AIR1976All495
K.B. Asthana, C.J.1. This is an application by the plaintiff-respondents praying that this Court may grant a certificate to the petitioners that the case fulfils the requirement of Section 109(a) and (c) read with Section 110 of the Code of Civil Procedure as also Article 133(1) of the Constitution.2. After obtaining the permission of the Advocate General, the plaintiff-respondents, who are two citizens of Allahabad, brought a suit under Section 92 of the Civil Procedure Code praying for the following reliefs:'(i) Decree vesting of the Thakurdwara properties namely the house Nos. 62 and 62-A, Golghar Muthiganj, Allahabad (more fully described at the foot of the plaint) in the trustees to be appointed after settling a scheme for the management of the Thakurdwara of Sri Radha and Sri Krishnaji and Sri Mahabirji situated in the said house, including the said house as the property appurtenant to the Thakurdwara.(ii) Costs of the suit.(iii) Such other and further relief as the Court may in ...
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