Allahabad Court September 1976 Judgments
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Commissioner of Sales Tax Vs. Diwari Lal Ganga Prasad
Court: Allahabad
Decided on: Sep-20-1976
Reported in: [1977]39STC517(All)
D.M. Chandrashekhar, J.1. The Additional Judge (Revisions) has referred the following questions of law for the opinion of this court:(1) Whether the Additional Revising Authority, Aligarh Range, was justified in his finding that in order to determine the quantum of penalty Under Clause (b) of Section 15-A(1), the assessing authority should not take into consideration the turnover finally fixed by him and only that turnover should be taken into consideration which has been concealed in the account books ?(2) If the answer to the above question is in the negative then whether the revising authority was justified in reducing the amount of penalty to Rs. 150 only?2. The material facts, as set out in the statement of the case, are briefly these : The assessee-firm carried on business in foodgrains, oil-seeds and allied commodities. In the year 1968-69, it returned its gross and taxable turnovers as about Rs. 18,45,000 and Rs. 1,017 respectively. A survey made on 31st January, 1969, revealed...
Nemi Chand JaIn Vs. State
Court: Allahabad
Decided on: Sep-20-1976
Reported in: 1977CriLJ456
ORDERJ.P. Chaturvedi, J.1. These are two petitions one in the nature of a revision being Criminal Revision No. 1344 of 1975 - Nemi Chand Jain v. State of U.P. and the other an application under Section 482 Cr.P.C. being Criminal Misc. Appln. No. 5800 of 1975 - Nemi Chand Jain v. State of U.P. Both are directed against an order of the Chief Judicial Magistrate and Special Magistrate of U.P., Lucknow dated 6th September 1975 rejecting the application of Nemi Chand Jain for his discharge2. The applicant Nemi Chand Jain is Executive Director of M/s. Ashok Marketing Ltd., who are sole selling agents of chemicals and fertilizers manufactured by Sahu Chemicals and Fertilizers, The allegations in the first information report made by S.W. Shiveshwarkar, Director Generiu, Vigilance, Government of India, Ministry of Railways (Railway Board), New Delhi, dated 6th October 1969 were that between years 1959 and 1962 at Varanasi, the applicant and other 12 persons entered into a criminal conspiracy an...
Shaukat Ali and ors. Vs. Sadaqat Ali and ors.
Court: Allahabad
Decided on: Sep-20-1976
Reported in: 1977CriLJ460
ORDERP.N. Bakshi, J.1. This application under Section 482, Cr.P.C. arises out of proceedings under Section 145, Cr.P.C. It appears that on 27-6-1973 and 5-7-1973 two police reports were submitted to the Magistrate on the basis of which he passed a preliminary order on 27-7-1973 attaching the disputed land. The Sub-Divisional Magistrate, Mawana being unable to decide the question of possession himself made a reference to the civil court under the old Act, Thereafter, the Code of Criminal Procedure 1973 came into force on 1-4-1974 The Civil Court returned a finding to the Sub-Divisional Magistrate on 11-5-1974. Thereafter, the Sub-Divisional Magistrate passed an order in conformity with the finding on 18-5-1974. On the basis of this order, the petitioners were deemed to be in possession of the property in question on the date of the passing of the preliminary order. The opposite parties were restrained from interfering with their possession unless otherwise evicted in accordance with law...
Commissioner of Sales Tax Vs. M/S. Diwari Lal Ganga Prasad.
Court: Allahabad
Decided on: Sep-20-1976
Reported in: (1977)6CTR(All)28
Chandrashekhar, J. - The Additional Judge (Revision) has referred the following question of law for the opinion of this court :'1. Whether the Additional Revising Authority, Aligarh Range was justified in his finding that in order to determine the quantum of penalty under clause (b) of S. 15-A(1) the assessing authority should not take into consideration the turnover finally fixed by him, and only that turnover should be taken into consideration which has been concealed in the account books ?'2. If the answer to the above question is in the negative then whether the revising authority was justified in reducing the amount of penalty to Rs. 150/- only 2. The material facts, as set out in the statement of the case, briefly these : The assessee firm carried on business in foodgrains, oilseeds, and allied commodities. In the year 1968-69 it returned its gross and taxable turnovers as about Rs. 18,45,000/- and Rs. 1,017/-respectively. A survey made on the 31st January, 1969, revealed that th...
Union of India (Uoi) (Through the General Manager, North-eastern Railw ...
Court: Allahabad
Decided on: Sep-17-1976
Reported in: (1977)ILLJ400All
Satish Chandra, J.1. The Union of India has come up in appeal against the judgment of a learned single Judge quashing an order dated 8th May, 1970, whereby the appellant compulsorily retired the respondent No. 1 from service. At that time the respondent was holding the post of charge-man Grade A in Class III of the North-Eastern Railway.2. The respondent had challenged the order of compulsory retirement by way of a writ petition, which was sought to be pressed on three grounds. The learned single Judge felt that the petition was liable to succeed on one of the three grounds, namely, that the petitioner had not put in the requisite thirty years of service and, therefore, could not validly be compulsorily retired. In this view he did cot express any opinion on the other two grounds. In the present appeal the same point has been re-agitated before us.3. We have heard learned Counsel at some length, and we are satisfied that the conclusion reached by the learned single Judge was justified....
Addl. Commissioner of Income-tax Vs. Farrukhabad Cold Storage (P.) Ltd ...
Court: Allahabad
Decided on: Sep-16-1976
Reported in: [1977]107ITR816(All)
C.S.P. Singh, J. 1. The Income-tax Appellate Tribunal, 'A' Bench, Allahabad, has, at the instance of the Commissioner, referred the following question for our opinion : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was legally correct in holding that the assessee-company was an 'industrial company ' within the meaning of Section 2(7)(d) of the Finance Acts of 1966 and 1967 and was, therefore, entitled to concessional rate of taxation ' 2. The reference relates to the financial years relevant to the assessment years 1966-67 and 1967-68. In these years, the assessee, which is a private limited company, was running three cold storages, two at Farrukhabad and Kamalganj in the district of Farrukhabad and the other at Allahabad. The Income-tax Officer assessed the company on its income at the rate of 65 per cent. An appeal was then preferred by the assessee. It was contended that the assessee was an industrial company within the meaning of Section 2(7)(d...
Commissioner of Sales Tax Vs. Sacha Ram Ram Lakhan
Court: Allahabad
Decided on: Sep-16-1976
Reported in: [1977]39STC235(All)
R.M. Sahai, J.1.The following question has been referred for the opinion of this court by the Additional Revising Authority, Sales Tax, Varanasi :Whether, in view of the above facts and in the circumstances of the case, the purchase turnover of gur amounting to Rs. 1,000 would be exempt from tax in view of the provisions of Section 3-D(3) even if the total turnover of the dealer is above Rs. 12,000 ?2. The assessee carried on business in gur, kerana, foodgrains, kerosene oil and other allied objects. The assessee did not maintain any account books. The assessment year in dispute is 1964-65. A survey was made on 17th November, 1968. The survey is of a period subsequent to the assessment year. Normally, a survey made after the assessment year is not relevant but the assessee admitted before the assessing authority that the stock and business during the year in question has been of the same scale and stature as was found at the time of the survey. The Sales Tax Officer was, therefore, jus...
Commissioner of Sales Tax Vs. Harish Chandra
Court: Allahabad
Decided on: Sep-16-1976
Reported in: [1978]41STC221(All)
R.M. Sahai, J.1. The following question has been referred for the opinion of this court by the revising authority under the U.P. Sales Tax Act (shortly called the Act) :Whether, on the facts and in the circumstances of the case, the Additional Revising Authority, Sales Tax, Varanasi, was right in holding that the requirements of Section 9 had been complied with by the assessee ?2. The reference relates to the assessment year 1963-64. The assessee carried on business in imported lubricants and imported kerosene oil. The net turnover of imported kerosene oil, as disclosed by the assessee in his return, was Rs. 93,300 and of imported mobile oil was Rs. 9,070 respectively. The assessing authority rejected the account books of the assessee and fixed the net turnover of imported mobile oil and lubricants at Rs. 12,000 and of kerosene oil at Rs. 1,40,000. The assessee filed an appeal against the order passed by the assessing authority and did not admit that any tax was payable on kerosene oil...
Commissioner of Sales-tax Vs. M/S. Harish ChandrA.
Court: Allahabad
Decided on: Sep-16-1976
Reported in: (1977)6CTR(All)1
R. M. Sahai, J. - The following question has been referred for the opinion of this Court by the Revising Authority under the U.P. Sales Tax Act (shortly called the Act) :'Whether on the facts and in the circumstances of the case the additional Revising Authority, Sales Tax, Varanasi was right that the requirements of S. 9 had been complied with by the assessee ?'The reference related to the assessment year 1963-64. The assessee carries on business in imported lubricants and imported kerosene oil. The net turnover of imported kerosene oil, as disclosed by the assessee in his return, was Rs. 93,000/- and of imported mobile oil Rs. 9,070/-respectively. The assessing authority rejected the account books of the assessee, and fixed the net turnover of imported mobile oil and lubricants at Rs. 12,000/- and of kerosene oil at Rs. 1,40,000/-. The assessee filed an appeal against the order passed by the assessing authority and did not admit that any tax was payable on kerosene oil, as according ...
Commissioner of Sales Tax Vs. M/S. Sacha Ram Ram Lakhan.
Court: Allahabad
Decided on: Sep-16-1976
Reported in: (1977)6CTR(All)36
R. M. Sahai, J. - The following question has been referred for the opinion of this court by the Additional Revising Authority, Sales Tax, Varanasi :'Whether in view of the above facts and in the circumstances of the case the purchases turnover of Gur amounting to Rs. 1000/- would be exempt from tax in view of the provisions of Section 3D(3) even if the total turnover of the dealer is above Rs. 12,000/- ?'2. The assessee carried on business in Gur, Kirana, foodgrains, Kerosene oil and other allied objects. The assessee did not maintain any account books. The assessment year in dispute is 1964-65. A survey was made on 17th November 1968. The survey is of period subsequent to the assessment year. Normally a survey made after the assessment year is not relevant but the assessee admitted before the Assessing Authority that the stock and business during the year in question has been of the same scale and stature as was found at the time of the survey. The Sales Tax Officer was, therefore, ju...
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