Allahabad Court April 1979 Judgments
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Shyam and Company Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Apr-13-1979
Reported in: [1980]45STC167(All)
C.S.P. Singh, J.1. The Revising Authority, Allahabad, has referred the following two questions of law for the opinion of this Court:(1) Whether record players, record changers and their records fall within the category of the item described at serial No. 7 of Notification No. ST-1738/X --1012-1963 dated 1st June, 1963, and, as such, taxable at 10 per cent or whether they are unclassified items taxable under Section 3 of the U.P. Sales Tax Act?(2) Whether transistor radio sets fall within the category of the goods described in serial No. 15 of Notification No. ST-1738/X -- 1012-1963 dated 1st June, 1963, and, as such, taxable at 10 per cent or whether they are unclassified items taxable under Section 3 of the U.P. Sales Tax Act?2. The reference is being treated as a revision in view of the amendment in the law.3. As has been noticed, the first question is as to whether record players, record changers and records fall within the category of item No. 7 of Notification No. ST-1738/X -- 101...
Kunwar Brij Bhushan Vs. Dehradun Tea Company Ltd. and ors.
Court: Allahabad
Decided on: Apr-12-1979
Reported in: [1982]52CompCas271(All)
A.N. Verma, J.1. This is a plaintiff's application in revision directed against concurrent orders passed by the courts below refusing to grant a temporary injunction sought by the plaintiff-applicant in a suit instituted by him against the defendant-opposite parties for an injunction restraining them from declaring the result of the elections held at an annual general meeting of the above-named company on June 6, 1977, for electing two directors of the company including the applicant who was retiring on June 6, 1977. The temporary injunction was sought also for restrainingthe defendant from taking into account the proxies rejected on June 4, 1977.2. Facts relevant for the disposal of the revision are these: DehradunTea Co. Ltd., opposite party No. 1, is a public limited company having anauthorised capital of Rs. 50,00,000 divided into 50,000 equity (ordinary)shares of Rs. 100 and the issued capital of the company is Rs. 8,78,000divided into 8,780 equity (ordinary) shares of Rs. 100 eac...
Agra University Press Paliwal Park Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Apr-12-1979
Reported in: [1984]56STC317(All)
C.S.P. Singh, J.1. The assessee owns a printing press and supplies printed materials in the shape of envelopes, examination papers, certificates, result sheets, etc. In the assessment year 1972-73, it entered into an agreement with the Madhyamik Shiksha Mandal, Madhya Pradesh, Bhopal, for the supply of examination papers, mark sheets, certificates, etc., in sealed envelopes and packages. Under the terms of the agreement they were to be prepared in accordance with the needs of each examination centre and were to be packed in sealed envelopes and put in boxes, and despatched to the examination centers notified by the Board. In the event of excess number of examination papers being printed by the assessee they were to be sent in a likewise manner to the Board Office. The agreement further stipulated that till such time that the examinations were over the assessee was to maintain secrecy about the contents of the papers, and in the event of a breach by the assessee he will be liable for da...
Commissioner of Sales Tax Vs. Mohan Lal Sahu
Court: Allahabad
Decided on: Apr-10-1979
Reported in: [1980]45STC351(All)
C.S.P. Singh, J.1. In the present revision, the short question that arises is whether appeal lies against a recovery certificate issued by the Sales Tax Officer.2. The recovery certificate, in the instant case, was issued on 14th April, 1967, and the endorsement on the order sheet is to the following effect:Issue R.C. for Rs. 436.00.This was followed by a letter to the Collector requesting him to recover the aforesaid amount. The relevant part of Section 9(1), as it stood, is as follows:9.(1) Any dealer objecting to an order allowing or refusing an application for exemption certificate under Clause (b) of Sub-section (1) of Section 4 or to an order refusing an application under Section 30 or to an order imposing a penalty under...Section 15-A...or to an assessment made under Section 7, 7-A, 7-B, 18 or 21, may within 30 days from the date of service of the copy of the order or notice of assessment, as the case may be, appeal to such authority as may be prescribed.3. Recovery certificate...
Praduman Kumar JaIn Vs. State
Court: Allahabad
Decided on: Apr-10-1979
Reported in: 1979CriLJ1138
ORDERP.N. Bakshi, J.1. The applicant has been convicted under Section 7/16 of the Prevention of Food Adulteration Act and sentenced to 6 months' R. I. and a fine of Rs. 1000/-. In default of payment of fine, he was to undergo six months R. I. His eonvition and sentence have been confirmed in appeal by the Sessions Judge, Moradabad, hence this revision.2. According to the prosecution case the Food Inspector had purchased a sample of Bundi Ka Laddoo from the shop of the applicant on 3rd December, 72 at 12.30 p. m. He took 500 grams of the sample, divided it into three separate bottles, and sent one of which for analysis to the Public Analyst. The report of the Public Analyst disclosed that the sample was coloured with an unpermitted coaltar dye, viz. metanil yellow colour index No. 138. After obtaining sanction for prosecution, the applicant was prosecuted and convicted as above, Both the courts below have held the prosecution case established. After a consideration of the evidence on th...
Rakam Singh Vs. State and anr.
Court: Allahabad
Decided on: Apr-10-1979
Reported in: 1980CriLJ586
ORDERP.N. Bakshi, J.1. The applicant has been convicted under Section 7/16 of the Prevention of Food Adulteration Act and sentenced to 1 year's R. I. and a fine of Rs. 1000/-. In default of payment of fine, he was to further undergo 3 months' R. I, His conviction and sentence has been confirmed in appeal by the Sessions Judge, Saharanpur. Hence this revision.2. The prosecution case is that Shiv Prasad Panth, Food Inspector visited Lakhanuti Milk Collection Centre of Foremost Dairy at about 9.40 A.M. on 9th October, 1974. The milk vendors bring milk to the Centre and sell it to the Foremost Dairy. Applicant Rakam Singh had also brought milk for sale to the Foremost Dairy. The Food Inspector after disclosing his identity purchased a sample of buffalo milk after payment of price. He divided it equally into three bottles in accordance with law. One of the phials was sent to the Public Analyst for his analysis. The report of the Public Analyst disclosed that the sample was deficient in fat ...
Agarwal Brothers Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Apr-06-1979
Reported in: [1980]45STC318(All)
C.S.P. Singh, J.1. The Revising Authority, Gorakhpur, has referred the following question of law for the opinion of this Court:Whether, on the facts and circumstances of the case, the learned additional revising authority was justified in holding that the airguns are covered by the notifications regarding arms and ammunitions?2. The reference is being treated as a revision in view of the amendment in the law.3. Airgun is a weapon in which compressed air is used for propelling a lead pellet. The velocity of the pellet depends upon the air pressure released from the compressor chamber of the gun. Although most of the airguns are not lethal, in the sense that projectile fired through them is not capable of killing human being, yet it is capable of inflicting bodily injuries. In the case of Commissioner of Sales Tax, U.P. v. Madan Sons, Dehradun 1978 U.P.T.C. 676, the question came was as to whether khukris were arms. In that case, Notification No. ST-1738/X dated 1st June, 1963, came for ...
Bhagwan Das Vs. Smt. Chandra Kali
Court: Allahabad
Decided on: Apr-04-1979
Reported in: AIR1979All350
R.R. Rastogi, J.1. This is a plaintiff's second appeal arising out of a suit filed by him for specific performance of a contract and in the alternative for recovery of Rs. 750/- paid in advance and Rs. 800/- by way of damages.2. The case taken in the plaint was that defendant No. 1. Smt. Chandra Kali had executed an agreement to sell her sirdari land situated in village Rampuria Taluqa Lakhora, Tehsil Faridpur, district Bareilly in favour of the plaintiff for a sum of Rs. 1,550/- on 23-9-1964. A sum of Rs. 750/- was paid to her in advance and the sale deed was to be executed within six months. An agreement to sell was executed by her on that date. It was also agreed that she would obtain Bhumidhari rights and permission from consolidation authorities. It was alleged that because of increase in the prices of land, the defendant No. 1 did not execute the sale deed and hence the instant suit was filed. During the pendency of the suit defendant No. 1 transferred the disputed property in fa...
Nand Kishore Modi Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Apr-04-1979
Reported in: [1980]45STC343(All)
C.S.P. Singh, J.1. The revising authority has referred the following question for the opinion of this Court:Whether, on the facts and circumstances of the case, the arhat charges amounting to Rs. 26,197.34 paid by the dealer besides the price of the food-grains were taxable as a part of the turnover of purchases?2. The assessee was a dealer in foodgrains. His disclosed turnover of purchases of oil-seeds and foodgrains was not believed by the Sales Tax Officer, and an estimate made. In the estimate, the arhat charges, which the assessee had paid, amounting to Rs. 26,197.34, and which the assessee contended could not be included in his turnover, was not accepted. On appeal the accounts were accepted, but the contention regarding the exclusion of arhat charges was rejected. The revising authority has likewise not accepted the assessee's contention regarding arhat charges. The dispute regarding arhat charges was raised in the following context:3. The assessee used to pay one and a half per...
Jyoti Swarup Agarwal Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Apr-03-1979
Reported in: (1979)IILLJ460All
K.C. Agarwal, J.1. Doubting the correctness of the decision given in the case of A.K. Sharma v. State of U.P. (1974) All. L.J. 637 : (1974) Lab. I.C. 1032, in which a Division Bench held that latter part of Rule 7 of the U.P. Disciplinary Proceedings (Administrative Tribunal) Rules, 1947, (hereinafter referred to as 'the Rules') was ultra vires Article 311 of the Constitution, the present Reference has been made to the Full Bench.2. For appreciating the point, it may be useful to refer the facts of the present case briefly. The same are these. The petitioner was appointed as an Assistant Teacher in the Education Department of the Government of U.P. on November 8, 1972. He was sent to the United States of America for training under the Colombo plan. After he had returned from the U.S.A., he was sent to Social Welfare Department and was posted as principal of the Government Hind School, Gorakhpur. He is alleged to have committed embezzlement of Government funds. He was although suspended...
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