Allahabad Court July 1977 Judgments
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Commissioner of Sales Tax Vs. Nanak Chand and Co.
Court: Allahabad
Decided on: Jul-25-1977
Reported in: (1977)6CTR(All)249
Satish Chandra, J. - The assessee was a dealer in iron scrap and steel wire. For the assessment year 1967-68 he disclosed his taxable sales of scrap at Rs. 1,68,330.33 and of steel wire at Rs. 35,789.78 upto 31-7-1967. The turnover of sales of steel wire after 31-7-1967 was disclosed at Rs. 80.250.75 and it was claimed that this part was not taxable, because it was U.P. purchased hardware.2. The Sales Tax Officer accepted the submission of the assessee that steel wire was hardware and so its turnover after 31-67-1967 was exempt from sales tax. He, however, enhanced the turnover of U.P. Sales tax to Rs. 3,40,000/-. The assessee went up in appeal. The learned A.C. (J.) held that the rejection of the account was not proper. He remanded the case for determination of the turnover afresh. On the question of law as to the taxability of turnover if iron and steel, the Appellate Commissioner held that it fell within the purview of iron and steel within meaning of S. 3-A of the U.P. Sales Tax Ac...
Hausila Bux Singh Vs. State of U.P. and anr.
Court: Allahabad
Decided on: Jul-20-1977
Reported in: AIR1977All474; 1977CriLJ84
T.S. Misra, J. 1. By a notification dated 7-12-1972, under Section 4 of the Land Acquisition Act, certain plots of land mentioned therein were sought to be acquired for a public purpose, namely, construction of godown and allied buildings. The petitioner holds plots Nos. 28, 29, 30, 33, 34, 35, 36, 37, 41, 42, 43, 44 and 45 having an area of 3.176 acres. He filed an objection, dated 27th December, 1972, before the Collector under Section 5-A of the Act, a copy of which is Annexure 2 to the writ petition. Thereafter, a declaration dated 17th July, 1973, under Section 6 of the Act, was issued that the plots of land mentioned therein were required for the aforesaid public purpose. This was followed by a notice dated 10th September, 1973, under Section 9 of the Act. The petitioner then filed this petition under Article 226 of the Constitution on 14th September, 1973, for the quashing of the aforesaid notification under Section 4 of the Act, the declaration under Section 6 of the Act and th...
U.P. State Road Corporation Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Jul-20-1977
Reported in: (1978)IILLJ340All
S.D. Agarwala, J.1. This is a petition under Article 226 of the Constitution of India challenging the award dated 30th May, 1977, published in the U.P. Gazette dated 29th June, 1977, passed by the Labour Court, Gorakhpur, in Adjudication Case No. 59 of 1976 between the U.P. State Road Transport Corporation, hereinafter referred to as the Corporation, and Sri Nar Singh Shukla, respondent No. 3 in the petition.2. The respondent No. 3, Sri Nar Singh Shukla, was working as a conductor in the Corporation and one Sayeed Ullah as a driver in the Corporation. On 14/15th July, 1973, Sayeed Ullah was the driver and the respondent No 3, Nar Singh Shukla, was the conductor in bus No. U.S.P. 7639, which was proceeding from Gorakhpur to Kanpur. The authorities of the Corporation conducted a check and at the Ayodhya Bus Station it was found that serious irregularities had been committed both by Sri Sayeed Ullah, the driver, and respondent No. 3. On 29th of August, 1973, charge-sheets were issued both...
Commissioner of Sales Tax Vs. Jiwan Singh Rikhi Ram.
Court: Allahabad
Decided on: Jul-20-1977
Reported in: (1977)6CTR(All)241
R. M. Sahai, J. - The following question has been referred by the Additional Judge (Revisions) Sales Tax, Aligarh for the opinion of this court :'Whether on the facts and in the circumstances of the case it is justified to place rice-bran under the notification No. S.T. 347/X dated 16-7-1956 ?'2. On similar facts, a Division Bench in Commissioner of Sales Tax U.P. vs. Messrs Naveen Traders, held that the rice-brass cannot be termed as Bhusi. Following the decision, we answer the question referred to us in the negative and in favour of the Department. As nobody has appeared for the assessee, there shall be no order as to costs....
Committee of Management, ColvIn Taluqdars' College and Ors. Vs. Chandr ...
Court: Allahabad
Decided on: Jul-19-1977
Reported in: AIR1978All93
T.S. Misra, J. 1. This appeal is directed against the decision rendered by a learned single Judge in a writ petition filed by the respondent No. 1 against the appellants and the respondents Nos. 2 to 5. The respondent No. 1 had claimed for the issue of a writ in the nature of quo warranto commanding the appellants and the respondent No, 5 to show as to by what authority they were holding their respective offices and that they may be ousted from their respective offices. The respondent No. 1 had also asked for the issue of a writ in the nature of mandamus commanding the present respondents Nos. 2, 3 and 4 to take action for enforcement of the provisions of the U. P. Intermediate Education Act (hereinafter called the Act) according to law and to quash all acts and actions of the present appellant No. 1 as ineffective, illegal and void. The learned single Judge has by his impugned order issued the writ in the nature of quo warranto and has ousted the appellants Nos. 2 to 18 as well as the...
Poysha Industrial Co. Ltd. Vs. Commissioner Ofsales Tax
Court: Allahabad
Decided on: Jul-19-1977
Reported in: [1977]40STC455(All)
R.M. Sahai, J.1. Under Section 11 of the U. P. Sales Tax Act, 1948 (hereinafter referred to as the Act), the Judge (Revisions), Sales Tax, Meerut, has, at the instance of the assessee, who is common in both these references, referred to this court the following two questions of law:(1) Whether, on the facts and circumstances of the case, the turnover of the assessee was exempt from tax generally in view of Notification No. ST-2409/X-902(15)-68 dated 28th May, 1969, as amended by Notification No. ST-6996/X-902(15)-68 dated 27th August, 1969, for U. P. sales and so also for inter-State sales under Section 8(2A) of the Central Sales Tax Act ?(2) Whether, on the facts and circumstances of the case, the amendment of notification referred to in question No. (1) by Section 31(3)(a) of U. P. Act No. 38 of 1975 [section 30(3) of U. P. Ordinance No. 12 of 1975] narrowed it down to exemption for intra-State sales alone as held by the Additional Judge (Revisions), Sales Tax, Meerut ?2. The facts o...
Poysha Industrial Co. Ltd. Vs. Commissioner of Sales Tax.
Court: Allahabad
Decided on: Jul-19-1977
Reported in: (1977)6CTR(All)229
R. M. Sahai, J. - Under S. 11 of the U.P. Sales Tax Act, 1948, (hereinafter referred to as the Act), the Judge (Revisions) Sales Tax, Meerut, has, at the instance of the assessee, who is common in both these references, referred to this Court the following two questions of law :1. Whether on the facts and circumstances of the case the turnover of the assessee was exempt from tax generally in view of Notification No. ST-2409/X-902(15)/68 dated 28.5.1969 as amended by notification No. ST-6996/X-902(15)/68 dated 27.8.1969 for U.P. Sales and so also for inter State under S. 8(2A) of the Central sales Tax Act ?2. Whether on the facts and circumstances of the case amendment of Notifications referred to in question No. 1 by S. 31(3) (a) of U.P. Act 38/75 (S. 30(3) of U.P. Ordinance 12 of 1975) narrowed it down to exemption for intra-State sales alone as held by Additional Judge (Revisions) Sales Tax, Meerut.2. The facts of these two cases have been out in the orders of reference. Suffice it t...
Sarvadaman Rai Vs. Dalganjan Rai and ors.
Court: Allahabad
Decided on: Jul-15-1977
Reported in: AIR1977All417
ORDERAmitav Banerji, J.1. The petitioner has challenged in this writ petition an order passed by the Deputy Director of Consolidation, Luckoow (Camp at Ghazipur), dated 25th January 1975 on the ground that although he was a necessary party, he had neither been impleaded nor heard before the alteration in the chak was made. There is no dispute that the petitioner was not impleaded as a party in the revision filed by Joginder Rai and others. The point in issue is whether the interest of the petitioner was represented by his cousins and uncles. The contention on behalf of the petitioners was that they did not represent his interest, and since the petitioner was not afforded an opportunity of being heard before the alteration in the chaks were made there was a breach of the rules of natural justice and the petitioner's interest gravely prejudiced. The contention on behalf of the contesting respondents was that the petitioner was a joint chak holder along with respondents 1 to 5, who were p...
Ram Bahadur Vs. State
Court: Allahabad
Decided on: Jul-15-1977
Reported in: 1977CriLJ1788
M. Murtaza Husain, J.1. Ram Bahadur appellant has been convicted Under Section 302 I. P. C. by the 1st Civil and Sessions Judge, Aligarh, through his order dated 22-2-1972. The learned Judge has sentenced the appellant to undergo life imprisonment for that offence.2. There is a village in the district of Aligarh known as Purdil Nagar. It lies within the circle of Police Station Sikandra Rao and is at a distance of about two miles from that thana. The said village appears to be a big one as there is an Intermediate College in that village which College is also a recognised centre for the High School examinations conducted by the U. P. Board of High School and Intermediate Education. There is a dharamshala in that village which belongs to one Sri Ghan Shiam Das. Its building is double storeyed. There are rooms in both the floors of that building. There are tin sheds on three sides in the ground floor in front of the rooms which exist in that floor. The building is electrified. The High S...
M/S. Anand Saran Anup Saran Vs. Commissioner of Sales Tax.
Court: Allahabad
Decided on: Jul-15-1977
Reported in: (1977)6CTR(All)222
C. S. P. Singh, J. - The Additional Judge (Revisions) Sales Tax Agra has referred the following question of law for our opinion.Whether on the facts and circumstances of the case, the assessee was rightly held to be a dealer liable to sales tax in respect of the transaction in dispute ?2. It appears that the dealer had raised the contention that the petitioner was a Taula and not a dealer. In the assessment proceedings for the years 1959-60, 1960-61 and 1961-67, the matter came up before the Additional Judge (Revisions) Sales Tax Agra and he disposed of all the three revisions petitions by a common order dt. 15-2-68. He held that considering the nature of business conducted by the applicant, he squarely fell within the definition Dealer and was as such liable to tax. The reference relating to the year 1959-60 came up before a Division Bench of this Court in S.T.R. No. 801 of 1971-M/s. Anand Saran Anoop Saran vs. Commissioner Sales Tax decided on 27-8-1976 and was answered against the a...
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