Allahabad Court August 1977 Judgments
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Suresh Chandra and ors. Vs. State of U.P. and anr.
Court: Allahabad
Decided on: Aug-08-1977
Reported in: AIR1977All515
D.M. Chandrashekhar, C.J. 1. These petitions under Article 226 of the Constitution have been referred to this Full Bench of five Judges as the constitutionality of an Act of the Uttar Pradesh Legislature and of an Order issued thereunder have been challenged in them (the petitions).2. The petitioner in Civil Misc. Writ No. 1447 of 1977 had filed a Special Leave petition before the Supreme Court against the order of this Court declining to stay the operation of the impugned Order. The Supreme Court, while dismissing the Special Leave petition, directed this Court to take up Civil Misc. Writ No. 1447 of 1977 for final disposal on 4-7-1977, so that this Court may decide whether or not the Order Impugned in the writ petition is a valid one and if that Order is held to be invalid for any reason, the benefit of the decision may be available to the petitioner at least for a short period and in any event for the coming years.3. The aforesaid order of the Supreme Court dated 10-6-1977, was rece...
Addl. Commissioner of Income-tax Vs. Prem Kumar Rastogi
Court: Allahabad
Decided on: Aug-05-1977
Reported in: (1978)7CTR(All)113; [1978]115ITR503(All)
C.S.P. Singh, J.1. The Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, has referred the following question for our consideration :'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the assessee's failure to enclose the demand notice with the memorandum of appeal in Form No. 35, prescribed under rule 45 of Income-tax Rules, 1962, was a mere irregularity which did not render the appeal invalid ?'2. The facts relating to the reference may be shortly stated. The assessee is a Hindu undivided family and was assessed for the assessment year 1965-66 by order dated February 28, 1967. An appeal was filed by it before the Appellate Assistant Commissioner on March 23, 1969. An objection was taken by the Income-tax Officer that there was delay in filing the appeal as the demand notice was served on the assessee on March 1, 1967. This was denied by the assessee. The assessee's contention was that it came to know of the assessment in Octo...
S.D. Saigal Vs. Smt. Vidya Vijan
Court: Allahabad
Decided on: Aug-02-1977
Reported in: AIR1978All82
ORDERYashoda Nandan, J. 1. This is an application in revision filed by the defendant in a suit for his eviction from the shop in dispute for recovery of arrears of rent and damages for use and occupation pendente lite and future and certain other reliefs, The suit was initially instituted by Chandi Ram Bulaki Ram Vijan, who died during the pendency of the suit and opposite party Smt. Vidya Vijan was brought on record as his heir and legal representative. The learned Judge of the court of small causes to whom the suit was transferred after corning into force of the U. P. Civil Laws (Amendment) Act, 1972 decreed the suit. The applicant preferred a revision under Section 25 of the Provincial Small Cause Courts Act which was dismissed by the learned District Judge, Dehradun. In both the courts, it was contended, as it has been contended before me, that the defendant-applicant was entitled to the benefit of Section 39 of the U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Ac...
Chiraunji Lal Pachauri Vs. State and anr.
Court: Allahabad
Decided on: Aug-01-1977
Reported in: 1977CriLJ1779
ORDERH.N. Seth, J.1. By this application Under Section 482 of the Cr P. C,. the applicant Chiranji Lal Pachaurj prays that the orders dated 14th May, 1976 and 19th June 1976, passed by the Munsif Magistrate, Mathura be quashed and he be directed to deal with the criminal case against the applicant, pending before him, in accordance with law.2. The facts giving rise to this application, briefly stated, are that on 8th February 1972 one Radhey Shyam (opposite party No. (2) lodged a First Information Report at the police station Kotwali, Mathura, on the basis of which a case Under Section 457 I.P.C. was registered against the applicant. While the police was investigating the case, Radhey Shyam on the basis of the same facts, filed a complaint Under Section 457/380 I.P.C. against the applicant on 14th August, 1970, In due course, the police completed investigation and submitted a charge-sheet Under Section 448 I.P.C. against the applicant on 26th August, 1974 after the repeal of the Cr. P....
Bhagwat Saran Rastogi and ors. Vs. Town Area Committee and anr.
Court: Allahabad
Decided on: Aug-01-1977
Reported in: (1977)6CTR(All)252
Satish Chandra, J. - The petitioner operate stage carriages. In the course of their operation they have to enter or cross territorial limits of Town Area Committee, Alapur, District, Budaun. The State Govt. on 26th November, 1971, issued a notification promulgating Town Area Transit pass Rules, 1971,. Relying on this notification the Town Area Committee, Alapur, started charging transit pass the petitioners at the rate of Rs. 2.50 per trip. Petitioners grievance is that this levy is illegal.2. By another notification dated 15th July, 1972, the State Government published rules for the realization of tool tax being levied on certain commodities and persons on entering the limits of the town area. The Schedule includes laden motor, lorry and motor trucks. It also includes other laden conveyances. These entries in this notification came up for interpretation in Civil Misc. Writ No. 27 of 1975, Abid Ali & Ors. vs. Town Area Committee, Alapur & Anr. A Division Bench of this court decided the...
Commissioner of Sales Tax Vs. M/S. Banawrailal Shri KrishnA.
Court: Allahabad
Decided on: Aug-01-1977
Reported in: (1977)6CTR(All)247
Satish Chandra, J. - On November 15, 1967, the Sales-tax Officer conducted a survey of the assessees business premises. At that time, he discovered a loose sheet or a parcha containing accounts of sale of Rs. 476/- on that date. At the time of the assessment for the year 1967-68, the assessee produced a parcha which was held to be a fake one and not the parcha which the surveying officer has seen at the time of the survey. On this finding, the books of account of the assessee were rejected and best judgment assessment was passed. The rejection of the books of account was upheld in appeal as well as in revision.2. In due course, the Sales-tax Officer issued notice under S. 15A (1) (b) of the U.P. Sales-tax Act penalty be not imposed upon them for concealing particular of his turnover or deliberately furnishing inaccurate particulars of the turnover. The assessee contended that the parcha produced by him was the original one which had been seen by the surveying officer. The Sales-tax Off...
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