Allahabad Court October 1977 Judgments
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Juggilal Kamlapat Bankers and anr. Vs. Wealth-tax Officer, C-ward and ...
Court: Allahabad
Decided on: Oct-04-1977
Reported in: [1979]116ITR646(All)
Chandrashekhar, C.J.1. In this petition under Article 226 of the Constitution, the petitioners have challenged the reference made by the WTO to the Valuation Officers for valuing certain buildings belonging to petitioner-1 firm. The petitioners have also prayed for quashing the notices issued by the Valuation Officers to petitioner-2. The petitioners have also prayed for a writ in the nature of mandamus restraining the Valuation Officers from valuing those buildings.2. Most of the material facts are not in dispute and they are briefly as follows: Petitioner-1, Messrs. Juggilal Kamlapat Bankers, is a partnership-firm. Petitioner-2, Padampat Singhania, was one of the partners thereof in his capacity as the karta of a HUF. He had been assessed to wealth-tax in the status of HUF and the assets so assessed for tax included the interest of the family in petitioner-1 firm up to the assessment year 1966-67.3. In the returns to wealth-tax submitted by petitioner-2 in the status of HUF for the a...
Nandan Iron and Metal Industries Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Oct-04-1977
Reported in: 1978(2)ELT47(All)
D.M. Ghandrasekhar, J. 1. In this petition under Article 226 of the Constitution, the petitioners have prayed for quashing the order of the Asstt. Collector, Central Excise, dated 23-5-1970, the appellate order of the Appellate Collector, Central Excise, dated 28-5-1973 and the order of the Central Govt. dated 30-9-74, passed in revision.2. The petitioners are manufactures of brass cylinders, pipes and tubes. The Central Excise authorities levied excise duty on the goods manufactured by them and they paid the duty. Subsequently they made an application to the Supdt., Central Excise claiming refund of excise duty paid by them. Their claim for refund was on the ground that the goods manufactured by them had been exempted from excise duty under a notification issued by the Govt. of India. The claim for refund was rejected by the Astt. Collector, Central Excise, Rampur, against whose decision the petitioners filed an appeal which was dismissed by the Appellate Collector of Central Excise. ...
Smt. Deepika Alizabeth Couto Vs. Gabriel Anthony Couto
Court: Allahabad
Decided on: Oct-03-1977
Reported in: AIR1978All27
M.N. Shukla, J.1. This reference purporting to be one under Section 17 of the Indian Divorce Act. 1869 (hereinafter referred to as the Act) reveals a curious state of affairs. A petition was made under Section 10 of the Act by the petitioner Smt. Deepika Alizabeth Couto in the court of the District Judge, Gorakhpur. The allegations in the petition were that she .and her husband were married in the year 1965 according to the Christian rituals; that the respondent was a habitual drunkard who constantly beat the petitioner using filthy abuses and treated her with cruelty whenever she went to live with him at Jamshedpur. On account of this cruel treatment her physical and mental health was completely impaired and it was no longer safe for her to live with him. It appears that the respondent did not contest the petitionin the court below. In support of these allegations, the petitioner examined herself. The learned District Judge passed an ex parte order dated Dec. 18, 1976 whereby he allow...
Nagar Mahapalika Vs. Mushir Ahmad
Court: Allahabad
Decided on: Oct-03-1977
Reported in: 1978CriLJ200
S.K. Kaul, J.1. This is an appeal against an order of acquittal directed in favour of the accused-respondent by the Magistrate who had found the accused-respondent not guilty Under Section 7/16 of the Prevention of Food Adulteration Act and had acquitted him of the charge read with Rule 50 of the aforesaid Act.2. In short the allegations of the prosecution are that on 20-6-1970. at about 11.45 a.m., Sri G. P. Sahu, Food Inspector purchased a sample of Ghee to the tune of 450 grams from Mushir Ahmad, a Kirana Merchant owning a shop in Mohalla Katra Abuturab Khan. He paid Rs. 5.85 for the same. He divided the sample into three phials and sealed them after adding preservative and gave one phial to the accused. The relevant documents, namely, notice, receipt of payment of money etc., were prepared by the Food Inspector on the spot. When the sample was sent to the Public Analyst for report, the report of the Public Analyst was that the sample contained more than the prescribed percentage of...
Commissioner of Sales Tax Vs. Sohan Lal B. K. KathinaiyA.
Court: Allahabad
Decided on: Oct-03-1977
Reported in: (1978)7CTR(All)0220A
H. N. Seth, J. - The additional Judge (Revisions) was not satisfied with the reasons given by the Assessing Authority in rejecting the assessees books of account and thereafter making a best judgment assessment. It has been pointed out in the revisional order that the assessees books of account had been rejected merely on the ground that the assessee could not give any reason for not running the kiln for the full season.2. In our opinion, the Judge (Revisions) was justified in holding that the ground did not provide any basis for rejecting the assessees books of account. No statable question of law, which can referred to this Court, arises from the revisional order. There is no merit in this application. It is, accordingly, rejected. Counsels fee is assessed at Rs. 100/-....
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