Allahabad Court November 1978 Judgments
BasIn Vs. State
Court: Allahabad
Decided on: Nov-30-1978
Reported in: 1979CriLJ223
ORDERP.N. Bakshi, J.1. The applicant has been convicted under Section 7/16 of the Prevention of Food Adulteration Act and sentenced to three months rigorous imprisonment and a fine of Rs. 500/-, In default of payment of fine he is to undergo further three months R. I. His conviction and sentence have been confirmed in appeal by the Sessions Judge, Saharanpur. Hence this revision.2. Briefly stated the facts are that the Food Inspector Sri Gajram Singh purchased a sample of cow's milk from the accused applicant at about 8 A.M. on 30th April 1977. The sample was sent for analysis. The report of the Public Analyst indicated that the sample contained 6.6 per cent fat and 7.4 per cent non-fatty solids. The sample was thus deficient in non-fatty contents, according to the prescribed standard. Both the courts below have concurrently held the prosecution case proved. These are findings of fact which cannot be disturbed in revision.3. learned Counsel for the applicant has argued before me that t...
Tag this Judgment!Jamir Ahmad Vs. Madhawanand and ors.
Court: Allahabad
Decided on: Nov-29-1978
Reported in: AIR1979All104
V.K. Mehrotra, J.1. This is a defendant's appeal, who is aggrieved by the decree directing his ejectment from the shops in dispute as also for recovery of arrears of rent and damages passed by the trial court and affirmed by the lower appellate court.2. The learned counsel for the appellant has challenged the decree of the courts below only in so far as it relates to the ejectment of the appellant. His submission in this regard is that the notice (Ext 1) which was a combined notice demanding arrears of rent and terminating the tenancy of the defendant-appellant, was given only by two out of three lessors and could not, consequently, validly terminate his tenancy. As such, no decree for his ejectment from the shops could be passed.3. Ext. 1 was sent by Sri H.D. Sharma, Advocate, Nainital to the defendant-appellant on instruction by Madhava Nand and Parma Nand Chhimwal (plaintiff-respondents Nos. 1 and 2). It was a notice under Section 3 of U. P. Act No. III of 1947 and Section 106 of th...
Tag this Judgment!Mahabir Prasad Vs. Smt. Chanda Devi and ors.
Court: Allahabad
Decided on: Nov-29-1978
Reported in: AIR1979All167
Deoki Nandan, J.1. This is a plaintiff's second appeal in a suit for pre-empting the sale of a house at Etawah for Rs. 1,200/- by a sale deed dated 29th April, 1968 made by defendant No. 2 in favour of defendant No, 1. The defendant No. 2 is the uncle of the plaintiff. The right of pre-emption was claimed on the basis of a condition contained in a registered award dated 14th July, 1946, whereby the immovable properties of the joint family to which the plaintiff and the second defendant belonged, were partitioned. The condition was in these words.'Agar koi Shales fariken apne kure ki jaidad farokhat karna chahe to badast hissedar bai kare ba Surat Karne inkar badast gahir bai jaiz hoga.'2. The trial Court held that the award was valid and it contained the said condition, that Yogya Swarup and Kishan Swarup the sons of defendant No. 2, were born after the making of the award and consequently the fact that they were not parties to the reference to arbitration did not vitiate the award, th...
Tag this Judgment!Geep Flashlight Industries Ltd. Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Nov-29-1978
Reported in: 1979(4)ELT674(All)
V.K. Mehrotra, J.1. Petitioner M/s. Geep Flashlight Industries Ltd. is a public limited company incorporated under the Indian Companies Act, 1913 and in a manufacturer of dry cell batteries. Zinc cans, manufactured out of zinc ingots, ate needed for manufacturer of dry cell batteries of which the process, according to the petitioner, involving melting of zinc ingots purchased by the petitioner in a furnace and then pressing the same into moulds to form zinc slabs. These slabs are heated and rolled into a fiat form with the help of rollers out of which callots are punched. Front hose callots, cans are made by the impact extrusion process whereafter required chemicals are filled in the cans which take the shape of finished dry cell batteries after sealing and clading. The entire process, according to the petitioner is a continuous and the rough rolled flat forms of zinc constitute only an intermediate stage in the process. These flat forms of zinc are not removed from the premises in whi...
Tag this Judgment!Commissioner of Income-tax Vs. Swadeshi Cotton Mills Co. Ltd.
Court: Allahabad
Decided on: Nov-27-1978
Reported in: (1979)10CTR(All)278; [1979]117ITR321(All)
Satish Chandra, C.J.1. This reference relates to the assessment years 1966-67 and 1967-68. The Tribunal has referred three questions of law for our opinion. The first question relates to the taxability, of receipts of money for surrender of import entitlements. In Agra Chain . v. CIT : [1979]116ITR387(All) . The third question relates to the allow-ability of the development rebate on items of plant and machinery costing less than Rs. 750 each under Section 33(1)(b) of the I.T, Act, 1961. On this question, the Tribunal found that the entire cost of these plants and machinery was allowed because of a specific provision for allowing such a rebate in case the cost is less than Rs. 750 but it was not allowed as a revenue expenditure. These constitute capital assets the actual cost of which remained the same despite their value having been allowed as a deduction. It was also found that the assessee had created the requisite development rebate reserve. It concluded that, in view of the clear ...
Tag this Judgment!Sheo Pershan Singh Vs. State of Uttar Pradesh
Court: Allahabad
Decided on: Nov-27-1978
Reported in: 1979CriLJ517
M.M. Gupta, J.1. This appeal presents a picture of grim tragedy in which fourteen persons lost their lives and five were injured. The scene of tragedy in this case was Fatehpur-Shithaura Road. At about midnight between 14th and 15th Sep., 1975 people going for Ganges bath, which was to take place on the following morning, were either sleeping on the roadside Patri or were busy in spending the night in singing and merrymaking. At about 00.30 hours a truck came rashly at a very high speed from Fatehpur side. It crushed Ram Khelawan and Inder who were sleeping on the Patri of the road. After their being overrun by the truck there .vas a hue and cry and alarm raised by the people present there. The people at. the culvert who were busy in singing on Dholak got alarmed and took their position in the middle of the road. They all signalled the truck (driver) to stop the truck. The truck driver paid no heed to it and overrun them all killing nine of them, namely Chhiddu, Prahlad, Ram Raj, Viren...
Tag this Judgment!Commissioner of Income-tax Vs. Pearey Lal Radhey Raman
Court: Allahabad
Decided on: Nov-24-1978
Reported in: [1979]117ITR319(All)
Satish Chandra, C.J.1. For the assessment year 1970-71, the assessee filed its return on 27th June, 1970. The ITO added back a sum of Rs. 22,755. On appeal, the added back amount was reduced to Rs. 20,000. Since the returned income fell below 80% of the assessed income, the ITO drew penalty proceeding under Section 271(1)(c) of the I.T. Act read with the Explanation. He issued a notice because the concealed income was below Rs. 20,000. After hearing the assessee, he passed an order on the 28th February, 1975, imposing a penalty in the sum of Rs. 22,755 which was equal to the concealed amount of income.2. On appeal, the amount of penalty was reduced to Rs. 20,000. The assessee went up to the Tribunal. Before the Tribunal, it was argued that when penalty proceedings were drawn up, the ITO had no jurisdiction in the matter because the leviable penalty exceeded Rs. 1,000. Only the IAC had jurisdiction to initiate penalty proceedings. The Tribunal accepted the submission and quashed the ord...
Tag this Judgment!Mother India Refrigeration Industries P. Ltd. Vs. Superintendent of Ce ...
Court: Allahabad
Decided on: Nov-24-1978
Reported in: 1980(6)ELT600(All)
Satish Chandra, C.J.1. This group of 19 writ petition has been filed by cold storage owners. The facts and the points of law raised in each are the same. We shall take the facts from Civil Miscellaneous Writ No. 450 of 1976. In this case, the petitioner installed and assembled the cold storage plant in 1965. Part of the plant consisted of erecting locally what an; called cooling coils and condensers. Generally cooling coils and containers contain a very long length of pipes made in a particular shape. The petitioner, however bought pipes of various lengths, erected them one after the other and joined one with the other with an 'U' shape bend. These bends were welded. The result was that the various pipes constituted an unit in designing the plant. This part of the plant was necessary in order to pass the cooling gas through it and thereby cool the chambers of the storage. The petitioner bought the pipes and the bends from the market and got them placed at the factory site and got them ...
Tag this Judgment!Naresh Refrigeration Industries Vs. Supdt. of Central Excise, M.O.R.i ...
Court: Allahabad
Decided on: Nov-24-1978
Reported in: 1979CENCUS283D
ORDERSatish Chandra, C.J.1. This group of 19 Writ Petitions has been filed by cold storage owners. The facts and the points of law raised in each are the same. We shall take the facts from Civil Miscellaneous writNo. 450 of 1976. In this case, the petitioner installed and assembled the cold storage plant in 1965. Part of the plant consisted of erecting locally what are called cooling coils and condensers. Generally cooling coils and condensers contain a very long length of pipes made in a particular shape. The petitioner, however, bought pipes of various lengths, erected them one after the other and joined one with the other with an 'U' shape bend. These bends were welded. The result was that the various pipes constituted an unit in designing the plant. This part of the plant was necessary in order to pass the cooling gas through it and thereby cool the chambers of the storage. The petitioner bought the pipes and the bends from the market and got them placed at the factory site and got...
Tag this Judgment!Syed Mohd. MohsIn Rizvi and ors. Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Nov-23-1978
Reported in: AIR1979All234
ORDERT.S. Misra, J.1. The present applicants have filed a suit No. 191 of 1978 in the Court of the Civil Judge, Lucknow alleging that they are the legally appointed Mutawallis of various public and charitable waqfs. Their waqfs function under the general superintendence and guidance of Shia Central Board of Waqfs, U. P. Lucknow (herinafter referred to as 'the Board') duly constituted under the provisions of U. P. Muslim Waqfs Act (hereinafter called 'the Act'). They alleged that on 'the expiration of the term of the Board in the year 1969, necessaryarrangements were made according to Section 12 of the then Act, for holding election, co-option and nomination for constituting a new Board and after complying with the necessary formalities prescribed in the Act, a new Board was constituted in the year 1970, but its term could not commence as the publication of the notification by the Government was stayed by this Court in writ petition No. 784 of 1969 filed by Sri Agha Zaidi and others aga...
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