Allahabad Court December 1977 Judgments
Havaldar Singh and ors. Vs. Aditya Singh and anr.
Court: Allahabad
Decided on: Dec-16-1977
Reported in: AIR1978All266
ORDERK.N. Seth, J.1. The plaintiffs-opposite parties filed a suit for cancellation of the sale deed dated 8-12-1969 on the allegation that it had been obtained by practicing fraud, According to the plaintiffs they intended to execute a sale deed covering some land in favour of Bechan Nai of their village. The defendants by practicing fraud got a sale deed executed in their favour covering certain other land. During the pendency of this suit the village in question came under consolidation operations. The defendants moved an application under Section 5 of the U. P. Consolidation of Holdings Act for abating the suit. The trial Court took the view that Section 5 of the Consolidation of Holdings Act was attracted and consequently the suit was abated, The learned Additional District Judge allowed the revision filed by the plaintiffs taking the view that the sale deed sought to be cancelled was a voidable document and the civil Court alone had jurisdiction to grant the declaration prayed for...
Tag this Judgment!Commissioner of Wealth-tax Vs. Raja Jai Inder Bahadur Singh
Court: Allahabad
Decided on: Dec-15-1977
Reported in: (1978)7CTR(All)21; [1980]124ITR249(All)
Satish Chandra, J. 1. The Tribunal has referred to this court the following questions of law : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that Section 2(e)(v) of the Wealth-tax Act, 1957, refers to interest in non-agricultural property and that the interest in agricultural land is exempt under Section 2(e)(i) of the Wealth-tax Act? (2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that the capitalizedvalue of sayar income could not be included in the net wealth of the assessee and was exempt under Section 2(e)(v) of Wealth-tax Act, 1957 ?' 2. The Appellate Tribunal found as a fact that the sayar income of the assessee was derived under four specific heads : (a) Receipts from haq malkana, (b) Receipts from use of bazar land, (c) Receipts from melas and fairs held on the assessee's land, and (d) Receipts from sale of old trees. 3. On the materials on re...
Tag this Judgment!Commissioner of Sales Tax Vs. Krishna Photo Services.
Court: Allahabad
Decided on: Dec-15-1977
Reported in: (1978)7CTR(All)61
Seth, J. - By his order dated 30th November, 1973, the Additional Judge (Revisions), Sales Tax, Agra, has stated the case and referred the following questions for the opinion of this Court.'Whether on the facts and in the circumstances of the cases, the intention of the parties in respect of the disputed transactions was to enter into three separate and distinct contracts, viz. taking of photograph, developing of film into negative and to sell the prints thereof. If so, whether the turnover of all the three contracts or the turnover of the last contract was taxable.'2. The assessee carries on business as a photographer. In the course of his business he sold certain photoplates as also entered into transactions which involve the taking the photo in the studio, the developing of films and furnishing of three prints thereof to the customers. In due course, the Sales tax Officer treated the turnover of the assessee involving the taking the photo, developing of films and furnishing of three...
Tag this Judgment!Commissioner of Sales Tax Vs. Kedar Nath Behari Lal.
Court: Allahabad
Decided on: Dec-15-1977
Reported in: (1978)7CTR(All)64
H. N. Seth, J. - By his order dated 29th June, 1973, the Additional Judge (Revisions), Sales Tax, Bareilly has stated the case and referred the following questions for the opinion of this Court.'Whether on the facts and in the circumstances of this case the assessee was liable to pay tax on the turnover of the first purchases of Gur estimated at Rs. 1000/-'.It is not necessary for us to detail the facts enumerated in the statement of the case, in this judgment as learned standing counsel has to concede that the point raised is covered by the Division Bench decision of this Court in the case The Commissioner of Sales Tax, U.P., Lucknow vs. Nand Kishore Gauri Shanker and Sumer Chand Jain, Meerut vs. Zila Parishad Meerut & Ors., according to which the assessee could not be held to be responsible to pay tax on the turnover of the first purchases of Gur estimated at Rs. 1,000/-. The question is accordingly answered in negative and in favour of the assessee. Costs on parties....
Tag this Judgment!Vibhuti Singh Vs. Damari Lal and anr.
Court: Allahabad
Decided on: Dec-14-1977
Reported in: AIR1978All370
M.P. Mehrotra, J.1. This second appeal arises out of a suit for injunction. The plaintiff sought the removal of a Gumti and a decree for permanent injunction restraining the defendants from interfering with the plaintiff's right to construct on the land in dispute. The two defendants are (1) Nagar Palika, Moghal Sarai and (2) Vibhuti Singh.2. The facts in brief are these :It was claimed that the defendant No. 1 allotted the land in dispute in favour of the plaintiff on 1st of December, 1969 and the allotment was by way of a lease for a period of eight years. The plaintiff was directed to construct a Pucca shop on the said land. The defendant No. 2, in collusion with the defendent No. 1, was alleged to have put up a tin Gumti some five or six days before the suit and it was alleged that the said defendant No. 2 was seeking to interfere in the plaintiff's construction. The defendant No. 1 was not providing any redress to the defendant No. 2 even though the former was moved to do so. The ...
Tag this Judgment!Sayeed Ahmad Vs. State
Court: Allahabad
Decided on: Dec-14-1977
Reported in: 1978CriLJ541
ORDERJ.M.L. Sinha, J.1. This is a third application for bail moved by Sri Virendra Saran Advocate on behalf of Sayeed Ahmad. learned counsel for the applicant has not argued the application on merits of the case, but has placed reliance on some technical defects which, according to him, persist in the detention of the applicant in jail. Since the learned counsel has not argued this application on merits of the case, it is not necessary for me to make any reference to the facts thereof.2. learned counsel for the applicant pointed out that the applicant was committed to the Court of Session on 7-5-1977 and thereafter the case is pending in the court of the Second Additional District and Sessions Judge, Muzaffarnagar. learned counsel contended that at no stage of' the case any legal warrant was issued authorising the detention of applicant in jail and, consequently, the applicant is entitled to bail.3. It was not disputed before me that the applicant has been committed to the Court of Ses...
Tag this Judgment!Durga Das Jogendra Kumar and anr. Vs. Up Aranyapal and anr.
Court: Allahabad
Decided on: Dec-14-1977
Reported in: (1978)7CTR(All)45
Satish Chandra, J. - The question of law raised in this writ petition is whether sales tax is chargeable in respect of a contract for tapping the blazes cut in the chir trees of Government Forests to collect Resin.2. The Tons Forest Area belonging to the State Government has been divided into coupes, ranges and blocks. In each block the Forest Department determines the chir trees which are fit for the tapping resin. The Government officials make cuts called blazes in each tree. The number of trees which have been blazed is counted. The Government then sells the annual use of the blazes, blockwise, by an auction. The Conservator of Forests issued notice on January 12, 1971 fixing January 27, 1977 as the date of auction. The petitioner won the auction for coupe Nos. 8, 9 and 15 in Sangtur and Devate Ranges. After his bid had been accepted, a formal contract, on a printed form, was executed between the petitioner and the Forest Department. Annexure B to the writ petition is a copy of the ...
Tag this Judgment!Cawnpore Textiles Ltd. Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Dec-13-1977
Reported in: 1978(2)ELT484(All)
Satish Chandra, J.1. Item No. 19(1)(i) of the Schedule 1 of the Central Excises and Salt Act lays down 15% ad valorem duty on, inter alia, 'canvas' and 'duck', while sub para (2) of paragraph 19-1 refers to other articles, namely cotton fabrics of various types. Under this entry the excise duty was recoverable at fixed rate ad valorem from 60 paise to 80 paise per square metre.2. Ms. Cawnpore Textiles Limited, Kanpur, the petitioner, manufactures cotton fabrics known as 'Do Suti' and Dedh Suti. The Excise Authorities took samples of the four varieties of these fabrics manufactured by the petitioner, which were termed as Q-22, Q-204, C.T.-1304 and C.T-6622, and sent them for chemical examination, On 8th April, 1970, the Assistant Collector, Central Excise, informed the petitioner Company that samples Q-22 and Q-204 have been found to be less than 8 ounces per square yard and hence they are liable to be assessed to excise duties under Item No. 19-1 (2). But in regard to samples C.T. 1304...
Tag this Judgment!Kale Chemical Corporation Vs. the Additional Judge (Revisions), Sales ...
Court: Allahabad
Decided on: Dec-12-1977
Reported in: [1979]43STC105(All)
H.N. Seth, J.1. In the assessment year 1971-72, the Sales Tax Officer determined the amount of sales tax payable by the petitioner. Being aggrieved, the petitioner went up in appeal. He also made an application under Section 10(4) of the U. P. Sales Tax Act to the revising authority praying that the realisation of the amount of tax payable by him be stayed. He further requested the revising authority to waive the payment of l/3rd amount of the disputed tax. The revising authority by its order dated 6th May, 1977, rejected the prayer of the petitioner for waiving the payment of l/3rd amount of the disputed tax. Being aggrieved, the petitioner has come before this Court. The main submission made by the counsel for the petitioner is that the revising authority while rejecting the request for waiving of l/3rd amount did not give any reason therefor.2. According to the proviso to Sub-section (4) of Section 10 of the Act, the revising authority has been given power to waive or relax the requ...
Tag this Judgment!Ram Lochan Vs. State
Court: Allahabad
Decided on: Dec-08-1977
Reported in: 1978CriLJ544
ORDERV.N. Varma, J.1. This revision is directed against an order dated 22-3-1972 passed by Sessions Judge, Gorakhpur, confirming the conviction and sentence recorded against the applicant Under Section 112 of the Indian Railways Act,2. At the relevant time the applicant was employed as a callman, Mechanical Loco Shed, N. R. Railway, Gorakhpur. As a railway employee, he held a third class pass for five persons for travelling from Gorakhpur to Lucknow- This pass was valid upto 1-8-72. On 5-8-1972 he was found travelling by 1 Up Lucknow Mail train on his expired pass. The Ticket Travelling Examiner caught him and asked him to pay railway fare. The applicant, however, managed to dodge the Ticket Travelling Examiner and managed to slip away when the train stopped at Man-kapur Railway station. The Ticket Travelling Examiner reported the matter to the authorities concerned and eventually the appli- cant was sent up to stand his trial Under Section 112, Indian Railways Act.3. The applicant den...
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