Allahabad Court December 1978 Judgments
Badri NaraIn Kashi Prasad Vs. Addl. Commissioner of Income-tax
Court: Allahabad
Decided on: Dec-22-1978
Reported in: [1981]128ITR663(All)
Satish Chandra, C.J. 1. The assessee is a registered firm constituted under an instrument of partnership of April 8, 1960. It consisted of five partners. Two minors were admitted to the benefits of the partnership.2. For the assessment year 1961-62 the firm was granted registration. It was renewed from year to year up to 1969-70. For the year 1968-69 the assessment order was passed on 8th July, 1969, and for the assessment year 1969-70 on 4th December, 1969. In the body of these assessment orders the ITO granted renewal of registration to the assessee-firm. 3. The CIT found that Chandi Prasad, one of the minors, had attained majority on 4th January, 1964, and thereafter he had been made a full-fledged partner in the firm. He felt that there has been a change in the constitution of the firm, and since no fresh partnership deed was drawn up, the renewal of registration with effect from 1965-66 onwards was erroneous and prejudicial to the interests of the revenue. Since assessment years 1...
Tag this Judgment!Commissioner of Income-tax Vs. Brijmohan Das Laxman Das
Court: Allahabad
Decided on: Dec-22-1978
Reported in: (1979)11CTR(All)243; [1979]117ITR121(All); [1979]1TAXMAN223(All)
Farooqi, J. 1. The Income-tax Appellate Tribunal has submitted this statement of the case and has solicited our opinion on the following questions of law :(1) Whether the Tribunal was correct in allowing the assessee's claim for interest paid on the credit balance in the individual account of Sri Rajendra Kumar ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was in law justified in holding that the assessee's claim for Rs. 26,453 representing liability to Central Sales Tax which was quantified through an assessment made on 10-7-73 was an allowable deduction in the year under consideration 2. The reference relates to the assessment year 1974-75. The assessee was a registered partnership firm, having three partners, one of them being Rajendra Kumar. He was a partner representing his own HUF. The firm maintained two accounts in the name of Sri Rajendra Kumar, a capital account and a deposit account. The share of the profit of Rajendra Kumar was credited to t...
Tag this Judgment!Union of India (Uoi) Vs. Krishan Pal Singh and anr.
Court: Allahabad
Decided on: Dec-22-1978
Reported in: 1979CriLJ407
ORDERP.N. Bakshi, J.1. The accused-opp. par-ties have been convicted under Sections 18(a)(i)(ii)(ii-a), 27(a) and 28 of the Drugs and Cosmetics Act. The accu-sed-opp. party Kishan Pal Singh has . been sentenced to 2 years' R. I. while Raj Pal Singh accused-opp. party has been sentenced to one year's R. I. Having regard to the circumstances of the case, the court below was of the opinion that instead of undergoing the substantive terms of imprisonment, the benefit of the First Offenders Proba-tion Act should be extended to them. The Sub-Divisional Magistrate Ghazia-bad, therefore, passed an order on 11-2-1974 releasing the said oPP. par-ties on probation under the First Of-fenders Probation Act, on their en-tering into a bond of Rs. 5000/- with two sureties of Rs. 2000/- each to ap-pear in court and receive sentence when called upon to do so during the above period, and in the meantime to be of good behaviour. Aggrieved there-by the instant revision has been filed in this Court. No inte...
Tag this Judgment!Jalil Ahmad, Etc. Vs. State
Court: Allahabad
Decided on: Dec-22-1978
Reported in: 1979CriLJ514
ORDERM.P. Saxena, J.1. These are four revision applications viz. 1091, 1092, 1093 and 1094 of 1975 against the judgment and order dated 23-9-1975 passed by the Sessions Judge, Rampur, confirming the revisionists' conviction under Section 135(b) of the Customs Act and the sentence of one year's R.I. awarded thereunder. Criminal Revisions Nos. 1091, 1092 and 1093 of 1975 have been filed by Jalil Ahmad, Shafiq Ahmad and Latif Khan respectively while Criminal Revision No. 1094 of 1975 has been filed by Karirn Bux and Chhotey.2. The prosecution case in brief is that on 5-4-19(i9 Sri Onkar Singh Rathore, S. I. Kemri district Rampur received information that a truck containing 'illegal goods' was coming from the side of Milak and would go to Kemri. On receiving this information Sri Rathor went at the Octroi Outpost and collected certain witnesses from the way. At about 8-15 A.M. he saw motor truck No. USD 6095 coming at a fast speed from the side of Milak. He gave signal to the driver to stop...
Tag this Judgment!Commissioner of Sales Tax Vs. Gramodyog Karyalaya
Court: Allahabad
Decided on: Dec-20-1978
Reported in: [1979]44STC270(All)
Singh, J.1. This reference is being treated as a revision in view of U.P. Ordinance No. 27 of 1978.2. The assessee, in the assessment year 1970-71, carried on the business of purchase and sale of jari booti. These purchases were made by him locally. He claimed exemption in respect of their turnover, as under Notification No. ST-3609/X--900(21)-69 dated 1st July, 1969, medicines and Pharmaceuticals were-liable to a single point tax, only at the point of sale by the importer or at the point of sale by the manufacturer. The Sales Tax Officer took the view that the jari booti sold by the assessee was not a medicine and taxed it as an unclassified item. An appeal filed by the assessee failed. The revising authority, however, has taken the view that jari bootis sold by the assessee were medicines and, as the purchases were made locally, no tax was exigible on the sales and purchases.3. Sri V.D. Singh, the standing counsel, contended that it was not clear from the findings recorded as to whet...
Tag this Judgment!Onkar Singh Vs. Police Officers, Prashasan and ors.
Court: Allahabad
Decided on: Dec-20-1978
Reported in: 1979CriLJ1098
Hari Swarup, J.1. This petition has been filed for a writ in the nature of habeas corpus and for the grant of such other writ as the Court may deem proper to set the petitioner at liberty. The petitioner was prosecuted and convicted under Crime No. 141 of 1974 for the offences under Sections 147, 148, 149, 332, 307 and 302 of the Indian Penal Code. He was sentenced to four years' imprisonment. The petitioner's contention is that the period of four years has expired, but the petitioner has not still been released from jail. According to the petitioner he was put into hospital for some time while he was in custody because of his illness and that he was entitled to the benefit of this period for the purposes of serving out the sentence. The petitioner's further contention is that when he was released on parole and had not 'surrendered and the parole had been cancelled, he was arrested in connection with the same case and the period which he served thereafter would be deemed to be out of t...
Tag this Judgment!Deep Chand and ors. Vs. Deputy Director of Consolidation and anr.
Court: Allahabad
Decided on: Dec-15-1978
Reported in: AIR1979All47
ORDERR.M. Sahai, J. 1. This petition is directed against the orders of the Deputy Director Consolidation and the Settlement Officer Consolidation rejecting the claim of the petitioner under Section 12 of the U. P. Consolidation of Holdings Act for mutating their names in the revenue records on the basis of a sale deed dated 24th May 1967 executed by Smt. Parmeshwari Devi opposite party No, 3 in favour of Smt. Janak Devi their mother on the ground that it was a Benami transaction.2. In pursuance of an agreement of sale dated 6th May 1967 permission was obtained by the Settlement Officer Consolidation as required under Section 5 (c) of the Act and sale deed was registered. The vendee filed an application for mutation which was objected by Harkesh opposite party No. 4, since deceased. It was alleged that he was in possession and Parmeshwari Devi was not entitled to transfer this land and in any case the sale deed was obtained by fraud and was hit by Section 168-A of U. P. Zamindari Abolit...
Tag this Judgment!Anwar HusaIn Vs. Smt. Hamidan
Court: Allahabad
Decided on: Dec-13-1978
Reported in: AIR1979All166
Deoki Nandan, J.1. This is a defendant's second appeal in a suit for ejectment and arrears of rent from a shop situate as Jaspur in District Nainital.2. The appellant was defendant No. 2 in the suit and the plaintiff's case was that she has purchased the shop by a registered sale deed dated 20th November, 1968, that the first defendant who is alleged to have died on 28th October, 1971 during the pendency of the appeal before the lower appellate court, was the tenant of the shop since the time of the plaintiff's predecessor-in-interest and on purchase of the shop by her he became the tenant, that the rate of rent was Rs. 25/- per month which was the due from 20th November, 1968, and a notice of demand dated 12th November, 1969 was sent by the plaintiff to the first defendant which was served upon him on 24th November, 1969 but the full rent had not been paid and the first defendant was consequently a defaulter in payment of rent.It was further alleged that the first defendant had illega...
Tag this Judgment!Smt. Batual Fatima Vs. Mohd. Qasim
Court: Allahabad
Decided on: Dec-07-1978
Reported in: AIR1979All102
ORDERK.N. Singh, J.1. This revision application is directed against the order of the Judge, Small Cause Court, correcting the decree passed in suit No. 156 of 1972 and also against the order of the Additional District Judge affirming the trial Court's order.2. It appears that the plaintiff-opposite party filed a suit in the court of the Civil Judge, Allahabad, for a declaration that he was owner of the house No. 541, Attarsuiya, Allahabad, The suit was however dismissed with costs under Order XVII, Rule 3 of the Civil P. C. The plaintiff filed an appeal before the District Judge which was treated as miscellaneous appeal. The Additional District Judge dismissed the plaintiff's appeal. Thereupon the plaintiff filed a revision in this Court which was dismissed by me on 31st July, 1978. Meanwhile the plaintiff had made an application before the trial Court for correction of the decree. The trial Court has allowed that application and directed for the correction of the decree so far as the ...
Tag this Judgment!Kanhaiya Vs. Kashi Nath Tewari and ors.
Court: Allahabad
Decided on: Dec-07-1978
Reported in: 1979CriLJ409
ORDERM.P. Saxena, J.1. Kanhaiya Lai complainant has filed this revision application against the judgment and order dated 16-1-1975 passed by the Ilnd Addl. District and Sessions Judge, Deoria, discharging Babu Nandan, Suryadeo alias Chhote Lai, Ram Das, Praslad Nath, Suraj Tewari, Ram Nath alias Ramakant, Vyas Nath, Ram Naresh, Jagdish, Dhanesar, Ram Nakshatra and Ram Jee under Section 227 Cr.P.C.2. Briefly stated the facts giving rise to this revision application are that a banjar plot No. 497 is situate in village Nadauli, P. S. Lar, district Deoria. It vested in the Gaon Samaj after the abolition of Zamindari. By a resolution the Gaon Samaj earmarked this land for a Girls' School. For want of funds and other reasons the construction could not be started. Only boundary walls were erected and the land was lying vacant. The Girls' School was being run in the house of a local Ex-M. L. C. It is said that Kashi Nath Tewari is a notorious outlaw of the locality and he took into his head to...
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