Allahabad Court October 1978 Judgments
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Commissioner, Sales Tax Vs. P.K. Rajendra and Company
Court: Allahabad
Decided on: Oct-20-1978
Reported in: [1979]43STC228(All)
C.S.P. Singh, J.1. The revising authority has referred the following question of law for opinion of this Court:Whether, on the facts and in the circumstances of the case, the Additional Judge (Revisions), Sales Tax, Meerut Range, Meerut, was legally justified in holding that non-ferrous metal alloys of brass bars and rods manufactured by the assessee and sold inside and outside U. P. in the assessment years 1966-67 and 1967-68 were covered by Notification No. ST-1365/ X-990-1956 dated 1st April, 1960, and taxable at the rate of 2 per cent ?2. The assessee manufactured bars and rods from copper, zinc and tin, and effected sales within U. P. as also sales outside. The Sales Tax Officer taxed the turnover of U. P. sales under Notification No. ST-6439/X-1012-1962 dated 1st December, 1962, as clarified by Notification No. ST-2104/I/X-902(16)-52 dated 21st May, 1963, as 'brasswares'. The assessee appealed, but the appeal failed. On a revision being filed, the assessee's contention that the a...
Commissioner of Sales Tax Vs. Jagdish Prasad Satish Prasad
Court: Allahabad
Decided on: Oct-20-1978
Reported in: [1979]43STC415(All)
C.S.P. Singh, J.1. The Revising Authority, Varanasi, has referred the following questions of law for the opinion of this Court;(1) Whether, on the facts and in the circumstances of the case, the dealer was liable to tax under Section 3-D(2) of the U. P. Sales Tax Act in respect of the sales of foodgrains made by him on behalf of his ex-U. P. principals ?(2) Whether, on the facts and in the circumstances of the case, Section 21 of the U. P. Sales Tax Act has rightly been applied ?2. The first question is concluded by the decision given in Commissioner of Sales Tax v. Hanuman Trading Company [1979] 43 S.T.C. 408 (S. T. R. No. 852 of 1975) and is answered by saying that the dealer was liable to tax under Section 3-D(2) of the Act.3. Coming now to the second question, the Sales Tax Officer in proceedings under Rule 41(5) had considered the sales of foodgrains made by the assessee on behalf of the ex-U.P. principals, and had held them to be non-taxable. Subsequently, taking the view that th...
Nirmal Singh Vs. the State of Uttar Pradesh and ors.
Court: Allahabad
Decided on: Oct-20-1978
Reported in: 1979CriLJ226
S. Malik, J.1. This Criminal Revision, as usual, came up for hearing before a learned Judge of this Court.2. At the time of hearing it appears to have been urged by the learned Counsel for the parties before the learned Single Judge that in this case it is necessary to decide whether a Magistrate while accepting a final report under Section 169 of the Cr.P.C. 1898 (hereinafter referred to as the Code) functions as a Court. Contrary views have been expressed in two different cases by two learned Judges of this Court on this question. In Sheo Bilas v. State : AIR1959All14 it was observed: (at p. 3 of Cri. L. J.)A final report under Section 169 is certainly submitted to a Magistrate for approval but the Magistrate at that stage is not functioning as a Court but is functioning only as a Magistrate.Another learned Judge of this Court observed in Nand Singh v. Sardar Singh 1964 All Cri C 22 that a Magistrate while accepting a final report functions as a Court.In view of these contrary decisi...
Rajendra Prakash Rastogi and ors. Vs. U.P. State Road Transport Corpor ...
Court: Allahabad
Decided on: Oct-19-1978
Reported in: I(1988)ACC185
N.N. Mithal, J.1. On 3-2-1972, an accident occurred near village Chaudharpur, 16 Kms. away from Moradabad on the Moradabad-Garhmuk-teshwar Road involving U.P. Road Transport Corporation (U P.S.R.T.C. hereafter) Bus No. USE 3108. Apart from others, the five claimants were also injured who filed petitions Under Section 110-A of the Motor Vehicles Act before the Motor Accident Claims Tribunal at Moradabad. Those claim petitions have given rise to the present FA F.Os. The details of the respective cases and the F.A.F.Os. arising from each of them are given in the table below:Claim Case F.A.FO. Claimant Claimed Awarded1. 3 of 1972 458/78 R.P. Rastogi 22,000/- Nil2. 4 of 1972 319/78 Alok 27,300/- 9,300/-withX-objection.3. 5 of 1972 318/78 Shekhar 25,500/- 2,000/-withX-objection.4. 6 of 1972 320/78 Prashant 26,800/- 2,000/-X-appeal 459 of 1978.5. 7 of 1972 321/78 Meenakshi 29,000/- 6,000/-withX-objection.2. It will be noticed that while the Claim Petition moved by R.P. Rastogi was rejected, a...
Smt. Preeti Archana Sharma Vs. Ravind Kr. Sharma
Court: Allahabad
Decided on: Oct-17-1978
Reported in: AIR1979All29
ORDERAmitav Banerji, J.1. This Civil Revision is directed against an order passed by the 1st Additional District Judge, Allahabad dated 30th March, 1978 on an application, made under Section 24 of the Hindu Marriage Act, 1955. In a suit filed by the husband for the dissolution of the marriage under Section 13 of the Act, the wife made an application for maintenance, pendente lite and expenses for legal proceedings. After considering the respective cases the court below passed an order directing the husband to pay a sum of Rs. 100/- per month as maintenance and Rs. 100/- for expenses in the legal proceedings. The wife aggrieved by the above order has come up to this Court in revision stating that the court below has committed material irregularity in exercise of jurisdiction in passing the aforesaid order. It was urged that certain materials on record have not been taken into consideration with the result that a completely erroneous order has been passed,2. I have heard the learned coun...
State of U.P. Vs. Agarwal Spirit Supply Co.
Court: Allahabad
Decided on: Oct-06-1978
Reported in: AIR1978All529
Satish Chandra, C.J.1. This group of special appeals is directed against the judgment of a learned single Judge quashing the Excise Commissioner's order dated 18th September, 1974, whereunder he had indicated that vend fee will continue to be charged from wholesale licence-holders of denatured spirit, and further directing the Excise Commissioner to refund the vend fee actually paid by the petitioner-respondents for a period of three years prior to the institution of the writ petition.2. The petitioner-respondent holds a licence in Form FL-16 for the wholesale vend of denatured spirit. It questioned the validity of the levy of vend fee on denatured spirit. According to the petitioner-respondent, the State was rendering no service to the trade of denatured spirit. The vend fee hence could not be levied as a fee. In its true nature and character it was an excise duty or tax. The State Legislature had no competence to authorise the levy of excise duty or tax on denatured spirit, because l...
Khajan Singh Ashok Kumar Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Oct-06-1978
Reported in: [1979]43STC173(All)
C.S.P. Singh, J.1. The revising authority has referred the following two questions for opinion of this Court:(1) Whether, under the facts and circumstances of the case, sain and asna wood is timber within the meaning of the word 'timber' as mentioned in the notification dated 31st July, 1967 ?(2) Whether, under the facts and circumstances of the case, the names of trees mentioned in the notification dated 31st July, 1967, are merely illustrative or exhaustive ?2. The assessee is a dealer in timber, timber products, instruments, etc. Its account books were rejected and an estimate of the turnover was made. The rejection of accounts and the best judgment assessment has been maintained by the Judge (Revisions) with certain modifications. The dispute in the present case is as to whether the wood of sain and asna trees was timber within the meaning of Notification No. ST-4125/X-950(12)-1967. The notification has been issued under Section 3-A of the Act. The relevant part of it is in the fol...
Commissioner of Sales Tax Vs. Hanuman Trading Company
Court: Allahabad
Decided on: Oct-06-1978
Reported in: [1978]43STC408(All)
C.S.P. Singh, J.1. The revising authority has referred the following three questions of law for the opinion of this Court:(1) Whether, under the facts and circumstances of the case, the Additional Revising Authority, Gorakhpur Range, Gorakhpur, was legally justified to hold that the purchases of foodgrains and oil-seeds in U. P. by agents of ex-U. P. principals were not liable to tax under Section 3-D being inter-State purchases within the meaning of Section 3(a) of the Central Sales Tax Act ?(2) Whether, under the facts and circumstances of the case, the assessee is liable to pay tax under Section 3-D(2) of the U. P. Sales Tax Act on sales of foodgrains made by him to unregistered dealers on behalf of ex-U. P. principals ?(3) If the answer to the first question is in the negative and to the second question in the affirmative then whether the Additional Judge (Revisions), Gorakhpur, was justified in setting aside the assessment ?2. The assessee dealt in foodgrains and oil-seeds. It pur...
Govind Ram Vs. Ganesh Ram and ors.
Court: Allahabad
Decided on: Oct-05-1978
Reported in: AIR1979All122
ORDERGopi Nath, J. 1. This is a defendant's revision directed against an appellate order passed by the 2nd Additional District Judge, Ghazipur affirming an order of the Civil Judge dated 14-9-1971 directing en enquiry into the question of mesne profits at the stage of the preparation of the final decree in a partition suit. 2. The plaintiff filed a suit for partition. A preliminary decree was passed in his favour. Under that decree, he was granted a half share in the properties in dispute. In the proceedings for preparation of the final decree, the plaintiff claimed that he was entitled to his share of the profits accruing on the properties in respect of which he had been granted a decree. The plaintiff alleged that he had been ousted from possession of those properties, and the defendant had been realising the profits thereof, hence he was liable to render accounts in respect of them, and the plaintiff was entitled toa decree for his share of profits in the same. An objection was rais...
Deputy Lal Vs. State of U.P.
Court: Allahabad
Decided on: Oct-05-1978
Reported in: 1979CriLJ61
ORDERP.N. Bakshi, J.1. The applicant has been convicted under Section 16(1)(a)(i) read with Section 7(1) of the Prevention of Food Adulteration Act and sentenced to six months rigorous imprisonment and a fine of Bs. 1,000/-. In default of payment of fine he is to undergo three months rigorous imprisonment. His conviction and sentence have been confirmed in appeal by the Sessions Judge, Farrukhabad. Hence this revision which was admitted by me on the question of sentence.2. According to the prosecution case the sample of milk which was taken from the possession of the accused applicant was sent to the Public Analyst for report. The sample contained 4.6 per cent fat and 8.5 per cent non-fatty solids. The minimum prescribed standard of milk is 6 per cent fat and 9 per cent non-fatty solids. On these facts, which have been established, the applicant has been prosecuted and convicted as above.3. Counsel for the applicant has submitted that the accused has been in jail for three months. Ther...
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