Allahabad Court May 1978 Judgments
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Basant Lal and ors. Vs. Dr. Dwarka Prasad Varshney and ors.
Court: Allahabad
Decided on: May-02-1978
Reported in: AIR1978All436
Deoki Nandan, J. 1. This is a defendant's second appeal in a suit for recovery of Rs. 3760-00, and, in order to ensure recovery, for a charge on a single storeyed house with land and chabutra pertaining thereto situated in the Court of Wards compound at Aligarh. There were two sets of defendants in the case. The three appellants were defendants of the first set. The defendant-respondents Nos. 4 to 10 were the defendants of the second set.2. The case of the plaintiff-respondents was that Hari Mohan, the ancestor of the defendants second set, had sold the aforesaid house on which charge for securing recovery of the amount claimed was sought, for the sum of Ra 15,000/- on November 7, 1951 in favour of Smt. Bhagwati Devi, wife of Sri Murari Lal, the father of the defendants first set; that out of the sale consideration Rs. 2500/-were paid as earnest money and Rs. 8750/-were paid at the time of the registration of the sale-deed leaving a balance of Rs. 3750/- which was left by the vendor wi...
Gokul Chand Vs. Jagdish Chandra and anr.
Court: Allahabad
Decided on: May-02-1978
Reported in: AIR1978All485
M.M. Gupta, J. 1. This second appeal has been filed by one Gokul Chand against whom suit for rendition of accounts has been decreed by the trial court and excepting for slight modification in the decree the lower appellate court has also confirmed the decree. According to the allegations made in the plaint, the property was originally owned by Kunwar Kekai Nandan Sahai, He died in the year 1947, leaving behind three sons, namely Jagdish Chandra, plaintiff-respondent No. 1, Gokul Chand, appellant and Keshav Chandra, defendant-respondent No. 2. Sri Kekai Nandan Sahai had also left behind a widow, Smt. Jamuna Kunwari. It is claimed that properties mentioned in Schedule I were inherited by Smt, Jamuna Kunwari who died in 1973 and by the three sons who are parties to this litigation. Each one of the sons had 1/4th share in properties mentioned in Schedule I. The properties mentioned in Schedule No. 2 was gifted by means of registered gift-deed dated 9-4-1948 in favour of the plaintiff-respo...
Commissioner of Income-tax Vs. Manoo Ram Ram Karan Dass
Court: Allahabad
Decided on: May-02-1978
Reported in: [1979]116ITR606(All)
Satish Chandra, C.J. 1. For the assessment year 1972-73 the assessee, who is a commission agent, claimed deduction of Rs. 13,865 on account of dharmada, gaushala and pathshala expenses. He also claimed deduction of Rs. 5,297 on account of messing expenses for his constituents. The ITO disallowed the first claim in toto but allowed the claim in respect of messing expenses to the extent of half. On appeal, the Tribunal, relying upon the Full Beach decision of this court in Thakur Das Shyam Sunder v. Addl. CIT : [1974]93ITR27(All) , upheld the assessee's claim in respect of dharmada, etc. In regard to the claim for messing expenses for the constituents it held, it does not involve any element of entertainment. These expenses are necessitated by the nature of the trade carried on by the assessee. The constituents, who came from outlying agencies, have to stay on for lunch or dinner and for that purpose the assessee provided them with meals. It accordingly allowed the claim of the assessee ...
Rajendra Shankar Tripathi Vs. State of U.P. and ors.
Court: Allahabad
Decided on: May-02-1978
Reported in: 1979CriLJ243
T.S. Misra, J.1. In the month of Aug. 1977 applications were invited by the District Magistrate, Unnao, for appointment of Public Prosecutor for his District. The petitioner as also opposite party No. 3 along with other persons applied for the same. Opposite party No. 3 was ultimately appointed Public Prosecutor, Unnao on 30th Dec., 1977. He took over the charge of the office on 31st Dec, 1977.2. The petitioner has moved this petition under Article 226 for a writ in the nature of quo warranto requiring opposite party No. 3 to show his title to the post of Public Prosecutor.3. The case of the petitioner is that the opposite party No. 3 was not eligible for being appointed as Public Prosecutor inasmuch as he had not been in practice as an Advocate for 7 years or more on the date of his appointment. It was not in dispute that the opposite party No. 3 was enrolled as pleader on 10th Sept., 1945. Thereafter he was enrolled as Advocate on 27th Oct., 1977. The contention of the petitioner, th...
Badri NaraIn Kashi Prasad Vs. Addl. Commissioner of Income Tax. Fancy ...
Court: Allahabad
Decided on: May-02-1978
Reported in: [1978]115ITR858(All)
SATISH CHANDRA C.J. - Doubting the correctness of the law laid down in earlier decisions of this court in Ganesh lals case : [1972]84ITR233(All) , a Division Bench of this court has referred the following question of law to a Full Bench :'Where a minor admitted to the benefits of a partnership, attains majority and elects to be a partner of the firm, is there a change in the constitution of firm as contemplated by cl. (i) of the prov. to subs-s. (7) of s. 184 of the I.T. Act, 1961 ?'Chap. XVI of the I.T. Act lays down special provisions applicable to the firms. Head 'A' is entitled Assessment of firms. It consists of s. 182 (assessment of unregistered firms). Head 'B' is entitled Registration of firms. It consists of ss. 184 to 186. Under s. 184(1) an application for registration is to be made if the constitution of partnership is evidenced by an instrument and the individual shares of the partners are specified in that instrume nt. The application for the registration is to be signed ...
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