Allahabad Court September 1978 Judgments
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Commissioner, Sales Tax Vs. Dhanna Mal Pursottam Das
Court: Allahabad
Decided on: Sep-14-1978
Reported in: [1979]43STC285(All)
C.S.P. Singh, J.1. The assessee acted as a purchasing agent of oil-seeds for certain mills. The mills used to manufacture oil from the oil-seeds purchased through the agency of the assessee and held certificate granted under Section 4-B(2) of the Act entitling them to payment of a concessional rate of tax. In the assessment, the assessee claimed that as he had made purchases on behalf of the mills, who held certificate under Section 4-B(2), the turnover of purchases made by the assessee on their behalf should be taxed at a concessional rate. This contention was rejected by the Sales Tax Officer as also by the appellate authority. It has found favour with the revising authority.2. Sri V. D. Singh, the standing counsel appearing for the department, has urged that as the assessment was made on the assessee, who was not holding a certificate under Section 4-B(2) in his own name, he was not entitled to a concessional rate of tax.3. The concession in tax being claimed by the assessee is in r...
Shree Gopal Motors Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Sep-14-1978
Reported in: [1979]43STC379(All)
C.S.P. Singh, J.1. The Revising Authority, Aligarh, has referred the following questions of law for the opinion of this Court:(1) Whether, in the facts and circumstances of the case, the return for the fourth quarter of 1967-68 signed and filed on 30th May, 1968, by Sri L. N. Gupta, counsel of the assessee, cannot be deemed to be validly filed on behalf of the assessee in view of the provisions of Section 7 of the U. P. Sales Tax Act even though the assessee himself issued a cheque for the amount of tax due on the turnover as shown in the return ?(2) If the answer to the above is in favour of the assessee whether the order imposing penalty is valid in view of the fact that the assessee filed a revised return on 21st April, 1970, correct in all particulars?(3) Whether, under the facts and circumstances of the case, the order dated 1st February, 1973, imposing penalty for the fourth quarter of the assessment year 1967-68 was not valid in view of the fact that the assessee-firm had been r...
Pooran Chand Seth Vs. Prabhat Kunwar
Court: Allahabad
Decided on: Sep-13-1978
Reported in: AIR1979All58
ORDERK.N. Singh, J.1. This is a defendant's application under Section 25 of the Provincial Small Cause Courts Act, 1887, against the order of the Additional District Judge, Muzaffaarnagar, exercising powers of the Judge, Small Causes Court, rejecting the defendant's objection challenging its jurisdiction.2. The plaintiff-opposite party filed a suit in the court of the Judge, Small Causes, Muzaffarnagar, for recovery of arrears of rent and ejectment from the cinema building known as 'Taj Talkies', Muzaffarnagar, along with the electrical installations, refrigeration equipment, furniture, cooler engine and various other fittings and fixtures mentioned in the schedule to the plaint. The plaint allegations were that the plaintiff was owner of the cinema building which was constructed in the year 1971-72, and the same was let out to the defendant on rent at the rate of Rs. 4500/- per month, but subsequently the rent was reduced to Rs. 4000/- per mensem.The plaintiff pleaded that the defenda...
Amar Nath Murarilal and ors. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-13-1978
Reported in: (1979)9CTR(All)154; [1981]130ITR699(All)
Satish Chandra, C.J. 1. These three references relate to the assessment year 1949-50. In Income-tax Reference No. 597 of 1964, the Tribunal referred two questions to us. In Income-tax Reference No. 336 of 1972, the Tribunal has referred another two questions which were called for by this court. Income-tax Reference No. 159 of 1970 is in respect of imposition of penalty in the sum of Rs. 5,000 for the assessment year 1949-50.2. A firm styled as M/s. Nanak Chand Agarwal was floated in May, 1945. It did business at Panagarh in the district of Burdwan in Bengal. This firm carried on business for about three years only. Its assessments for the years 1947-48 to 1949-50 were completed by the ITO, Burdwan.He found the partners of the firm were Murarilal and Nanak Chand having a share of 10 annas and six annas, respectively.3. For the assessment year 1947-48, the ITO, Burdwan, intimated the ITO, Dehra Dun, that Murarilal's ten annas share in that firm came to Rs. 33,217. Murarilal in his assess...
Commissioner, Sales Tax Vs. Bishambhar Dutt Mohan Lal
Court: Allahabad
Decided on: Sep-13-1978
Reported in: [1979]43STC189(All)
C.S.P. Singh, J.1. The assessee dealt in timber, firewood, bamboos, khair and kokat wood, etc. It filed its return showing, inter alia, the turnover of the sale of khair wood. In the return filed it calculated the tax on this turnover at the rate of 2 per cent, and admitted a tax liability of Rs. 119.64. The account books of the assessee were rejected and estimate made. The rate applied on the sales turnover was three per cent. An appeal was filed by the assessee. The appeal filed by the assessee was partly allowed. The Commissioner of Sales Tax thereafter filed a revision. One of the contentions raised was that the appeal filed by the assessee could not be entertained, as the assessee had not deposited the tax payable under the Act on the turnover of sale of khair wood. The second contention was that khair wood was taxable as an unclassified article at the rate of three per cent and not at the rate of two per cent as firewood. The revising authority held that as the assessee had admit...
Altaf HussaIn Vs. Nasreen Zahra
Court: Allahabad
Decided on: Sep-11-1978
Reported in: AIR1978All515
A. Banerji, J.1. The plaintiff Nasreen Zahra's suit for a declaration that she is unmarried and her marriage never took place with the defendant before the District Marriage Officer, Aligarh, was decreed by the 3rd Additional District Judge, by his judgment dated the 30th October, 1976. The defendant Altai Hussain has filed this First Appeal.2. The plaintiff's case briefly stated, is as follows : She belongs to a highly respected family of Aligarh. She is unmarried and lives with her father, She was studying in the B. A. (Final) Class in the Abdullah Girls College, Aligarh and had discontinued her studies for about a year. She was never married with the defendant nor she ever signed the marriage register in token of the marriage with the defendant. The latter was known to her father and was a friend of her sister's husband, Farhatullah Khan, The defendant wanted to blackmail her father by defaming him and her also. He had sent a paigham to her father with a mala fide motive and when to...
Haji Abdul Hamid Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-08-1978
Reported in: [1980]122ITR1000(All)
C.S.P. Singh, J.1. The Income-tax Appellate Tribunal, ' D ' Bench, Allahabad, has referred the following two questions for the opinion of this court : ' 1. Whether, on the facts and in the circumstances of the case, the assessee is entitled to any ' earned income relief ' on the share of income, received by him from the business which is the subject matter of the waqf, in his capacity as beneficiary 2. Whether, on the facts and in the circumstances of the case, the Income-tax Officer having made an assessment under Section 41(1) of the Indian Income-tax Act, 1922, on the waqf of which the assessee was the mutawalli, was not competent to assess the assessee as a beneficiary under the provisions of Section 41(2) of the Act on the ground, inter alia, that the provisions of Sections 41(1) and 41(2) are alternate '2. The assessment year in question is the year 1961-62. The dispute centres round the income derived by the assessee as a beneficiary from a waqf. This waqf was created by the ass...
Farrukhabad Cold Storage (P.) Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-08-1978
Reported in: (1979)9CTR(All)39; [1979]119ITR895(All); [1979]1TAXMAN26(All)
K.C. Agrawal, J.1. The assessee is a private limited company engaged in running cold storages at Farrukhabad, Kamalganj and Allahabad. For the assessment years 1969-70 and 1970-71, the assessee filed income-tax returns and claimed relief under Section 80-I of the I.T. Act, 1961 (hereinafter described as 'the Act'). The case of the assessee was that as it was engaged in the activity of production of processed seed and, as such, being a 'priority industry' within the meaning of Section 80B(7) was entitled to a deduction as provided in Section 80-I of the Act. The ITO negatived the claim. In appeal the judgment of the ITO was affirmed by the AAC of Income-tax. The AAC held that the assessee stored the potatoes belonging to Others by maintaining the temperature at 35 degrees. It further found that by trying to preserve the seeds in the same condition in which it was placed, it cannot be said that the assessee was engaged in the production, of processed seeds. The assessee took up the matte...
Vir NaraIn Tyagi Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Sep-07-1978
Reported in: AIR1978All490
N.D. Ojha, J.1. These writ petitions challenge the validity of certain notifications issued by the State Government of Uttar Pradesh and Excise Commissioner, U. P. under various sections of the U. P, Excise Act (hereinafter referred to as the Act). Notification No. 1130-E/XIII-523-72 under Section 4, No. 1128-E/XIII-523-72 under Section 40, No. 1131-E/XIII-523-72 under Section 75 and No. 1132-E/XIII-523-72 under Section 76 of the Act were issued by the State Government. All these notifications are dated February 13, 1978. A fifth Notification No. 11719/XXV-19 was issued on the same date by the Excise Commissioner, U. P. All these five notifications were published in the U. P. Gazette Extraordinary dated Feb. 13, 1978. By the notification under Section 4 it was declared that 16 spirituous medicinal preparations specified therein shall be deemed to be liquor for the purposes of transport, possession and sale only within the meaning of the Act. One of these 16 spirituous medicinal prepara...
Lallu Mal Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-07-1978
Reported in: [1980]126ITR42(All)
Satish Chandra, C.J.1. M/s. Chhidama Lal Bishambhar Nath was assessed for the year 1966-67 in the status of HUF. In the assessment year 1968-69, Sri Lallu Mal, who was a karta of the aforesaid HUF, was assessed in the status of an individual. The same situation prevailed in the assessment years 1969-70 and 1970-71. After the assessments for the first two years were completed, the ITO noticed that there were certain fixed deposits in the Punjab National Bank in the names of the wife and minor son of Lallu Mal. He reopened the proceedings under Section 147 of the I.T. Act, 1961, and after hearing Sri Lallu Mal, as a representative of the HUF as well as in his individual capacity, he held that the deposits were the income of the assessee. He assessed the amounts of the fixed deposits in the hands of Lallu Mal,2. Lallu Mal went up in appeal, but failed. He filed a further appeal before the Tribunal but remained unsuccessful. At his instance, the Tribunal has referred the following question...
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