Allahabad Court July 1979 Judgments
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Sita Ram Vs. Board of Revenue
Court: Allahabad
Decided on: Jul-04-1979
Reported in: AIR1979All301
K.C. Agrawal, J. 1. The question involved in this Reference made by the Board of Revenue under Section 57 of the Stamp Act is as under: 'Whether the document under reference (Annexure I) comes within the definition of a 'settlement' as given in Section 2(24) Clause (c) of the Stamp Act and is chargeable with duty under Article 58-A Schedule I-B thereof or is a declaration of trust chargeable under Article 64-A Schedule I-B of the said Act?' 2. The facts leading to the above reference lie within a narrow compass. Sita Ram and Smt. Laxmi Devi were the owners of a house situate in Mohalla Sahabganj Padreuna, District Deoria. On 12-3-1962, the house was transferred to Goswami Tulsidas Vidyalaya, Padrauna. The donee failed to observe the conditions. Con-sequently, Sita Ram and Smt, Laxmi Devi, who were the donors, took over possession of the said house. On 31-5-1967, they executed the document under reference. The recitals in the aforesaid document show that as the donee of the previous gif...
Board of Revenue U.P. Vs. Auto Sales, Allahabad
Court: Allahabad
Decided on: Jul-04-1979
Reported in: AIR1979All312
K.C. Agrawal, J. 1. This is a reference under Section 57 of the Indian Stamp Act. The questions referred are: 1. Whether on the facts and circumstances stated above, the document Annexure 'A' is a conveyance of property, as defined in Section 2(10) of the Stamp Act? 2. If the answer to the above question is in the affirmative then, whether stamp duty will be payable on the amount of Rs. 2,14,420/- or the market value whichever is higher in terms of provisions of Article 23 Schedule I-B of the Stamp Act, as amended in U.P.? 2. The relevant facts, which led to the making of the present reference by the Chief Controlling Revenue Authority to the High Court are these. M/s. AutoSales was a partnership firm. It purchased certain lands in village Rangpura in 1964 under two separate sale deeds in the names of Chandra Mohan and Man Mohan. These were described as Be-nami transactions. The two ostensible owners relinquished their rights, title and interest in favour of M/s. Auto Sales. After rel...
Haji Sukhan Beg Vs. Board of Revenue
Court: Allahabad
Decided on: Jul-04-1979
Reported in: AIR1979All310
R.R. Rastogi, J. 1. This is a reference under Section 57 of the Indian Stamp Act (hereinafter referred to as 'the Act'); the main question being whether the document under consideration is or is not liable to stamp duty under Article 35 (a) (ii) of Schedule I-B of the U.P. Stamp (Amendment) Act, 1962, as an agreement of lease. 2. The Municipal Board of Bareilly collects rubbish, manures etc. in trenches and pits at Nawab Nadi and Newada Sheikhan and after the rubbish and manures etc. get decomposed into manure the right of digging out and selling the same is granted to contractor in lieu of periodical payments. By means of an agreement entered on September, 6, 1963 between the Board on the one hand and Haji Sukhan Beg on the other, the right to take out by digging of manure and rubbish accumulated in trenches and drains within the municipal area of Bareiljy was granted for a period of three years ending on June 30, 1965 on payment of Rs. 60,501.00 annually. On taking possession of the ...
Jagdish Lala and anr. Vs. the Collector, Budaun and ors.
Court: Allahabad
Decided on: Jul-04-1979
Reported in: AIR1979All307
K.C. Agrawal, J. 1. This is a reference made under Section 57 of the Stamp Act by the Board of Revenue, U.P. Thequestions referred are: '1. Whether on the facts and circumstances stated above, the document Annexure 'A' was an agreement to let in consideration of Rs. 50,000/- and as such chargeable to duty as a lease under Article 35(b), Schedule 1-B of the Stamp Act as amended from time to time in its application to Uttar Pradesh? 2. In case the document in question is not held to fall under Article 35(b) of Schedule I-B, what stamp duty, if any, was chargeable on it?' 2. The Municipal Board, Budaun, was the owner of certain market known as Sabzi Mandi. The right to hold the market for the period 1-4-1968 to 31-3-1969 was auctioned on 8-3-1968. Four bids were offered. The highest bid for Rs. 50,000/- was of Ram Swarup, Jagdish Lal, Jiwan Lal and Kishan Lal jointly. They signed the bid sheet in token of acceptance of their offer. The highest bid was accepted by the President of the Mun...
Chief Controlling Revenue Authority Vs. Anti Biotic Project Virbhadra, ...
Court: Allahabad
Decided on: Jul-04-1979
Reported in: AIR1979All355
K.C. Agrawal, J. 1. This is a reference made by the Chief Controlling Revenue Authority, the Board of Revenue, Allahabad under Section 57 of the Indian Stamp Act. The questions referred to us are these: --1. Whether the Board is competent to refer this instrument to the High Court under Section 57 of the Stamp Act in view of the fact that the Collector, Dehradun, had already determined Rs. 2.25 as proper duty payable on a similar document? 2. Whether the document is an instrument of lease as defined in Section 2(16) of the Stamp Act and is chargeable with duty under Article 35 (a) (v) Schedule 1-B thereof ? 3. If not, whether it is a conveyance in consideration of Rs, 16,50,000/- and is liable to duty under Article 23, Schedule I-B, ibid? 4. If the document is neither a lease nor a conveyance then whether it is a mere agreement chargeable with duty under Article 5 (c) Schedule I-B ibid ? 5. If the document does not fall in any of the categories aforesaid, then, what is the correct natu...
Pioneer Trading Syndicate Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jul-04-1979
Reported in: (1979)12CTR(All)349; [1979]120ITR5(All); [1979]2TAXMAN469(All)
Satish Chandra, C.J. 1. Messrs. Pioneer Trading Syndicate, the assessee, carried on business in sports goods and also in radio and allied things. For the assessment year 1967-68, the ITO found in the assessee's books the following credit entries : Rs.(i) Sri Jagat Ram 10,000(ii) Smt. Gita Singh 18,600 2. The assessee had purchased a motor car for Rs. 14,500. According to him, the source of this money was two other deposits credited in the assessee's books, namely, of Rs. 10,000 by Sri Jagat Ram and of Rs. 14,500 by Smt. Viranwali. Sri Jagat Ram is the father and Smt. Viranwali, the mother of the assessee. The ITO found that the explanation in respect of these credit entries was not satisfactory. He added all these credits amounting to Rs. 43,100 as the assessee's income from undisclosed sources. 3. The assessee went up in appeal. The AAC reduced the addition by Rs. 3,000 in respect of the credit entries in favour of Sri Jagat Ram. The addition of the balance was upheld. The assessee th...
Bhartiya Udyog Vs. Competent Authority, Inspecting Assistant Commissio ...
Court: Allahabad
Decided on: Jul-04-1979
Reported in: (1979)12CTR(All)354; [1979]120ITR128(All)
Satish Chandra, C.J.1. After obtaining the permission of the District Magistrate, Kanpur, the petitioner on 24th December, 1973, purchased House No. 77/6 Coolie Bazar, Kanpur, from its erstwhile owners for a consideration of Rs. 75,000 by a registered deed of sale. In due course the petitioner sent information of this purchase to the Competent Authority under the I.T. Act, 1961. The Competent Authority referred the matter to its official valuer to determine the fair market value of the property. According to the first report, which was given in April, 1974, the value was determined at Rs. 74,000.2. Subsequently, the Competent Authority received complaints that the property has been purchased by the petitioner on a gross under-valuation. On that basis, the Competent Authority referred the question of valuation to the official valuer again. The official valuer filed a fresh report indicating that the fair market value of the property was Rs. 3,06,300. He applied in this report, what is c...
Ram Swarup and anr. Vs. Municipal Board, Bulandshahr and anr.
Court: Allahabad
Decided on: Jul-03-1979
Reported in: AIR1979All361
Deoki Nandan, J. 1. This is a plaintiffs second appeal in a suit for removal of a construction made on 8 sq. yards of land of the 'patri' of the road in front of the plaintiffs' house. The Municipal Board, Bulandshahr, is the first defendant and the second defendant is the person who has raised the constructions sought to be removed. The suit has been dismissed by both the courts below. Hence, the second appeal.2. The plaintiffs came to court with the allegations that they have a single storeyed 'Pacca' house on plot No. 285 abutting on the police-line road at Bulandshahr; that the second defendant had also filed a suit No. 543 of 1964 in the court of 1st Additional Munsif, Bulandshahr, against the present plaintiffs in which she had obtained an interim injunction against them and under the cover of that injunction, she had erected the two storeyed house on some 8 sq. yards of land belonging to the plaintiffs and some 27.7/9 sq. yds. of land in front thereof on the road patri which the...
Ahmadi Bibi Vs. Mohammad Mabood
Court: Allahabad
Decided on: Jul-02-1979
Reported in: AIR1979All374
Deoki Nandan, J.1. This is a plaintiffs second appeal in a suit for recovery of her dower which has been dismissed by the two courts below on the finding that it was barred by limitation.2. The undisputed facts are that the parties were married in Sept., 1951. The amount of dower was Rs. 5,000 and one Asharfee. The dispute centred round the day on which the marriage between the parties must be deemed to have been dissolved by divorce alleged to have been given by the defendant-respondent. The question of limitation is linked with that.3. According to the plaintiff, she was turned out of the house by the defendant on 20th April, 1962. After exchange of notices, she filed a case under Section 488 of Cr, P. C. on 3lst Oct., 1963 for maintenance, for herself and two of her minor children. The plaintiff has pleaded that, in that case the defendant claimed that he divorced the plaintiff on 5th Dec., 1963, but the plaintiff had in that case alleged that there was absolutely no divorce; that t...
Raghunath Prasad Vs. Firm Seva Ram Tikam Das
Court: Allahabad
Decided on: Jul-02-1979
Reported in: AIR1980All15
Seth, J.1. This First Appeal by plaintiff. Seth Raghunath Prasad is directed against the decree of the Civil Judge, Agra (who was also exercising powers of Judge, Small Cause Court. Agra) dated 2-6-1956, dismissing his suit.2. There is also before us a cross-objection by the defendant who claims that the trial court, while dismissing the suit, erred in refusing to award costs in its favour.3. Plaintiff, Sri Raghunath Prasad, filed civil suit No. 6 of 1946 in the court of Civil Judge, Agra praying that the defendant Firm Sewa Ram Tikam Das, be ordered to render true and correct account of all the transactions entered into through its Commission. Agency from Katik Badi 15 Sambat 2001 corresponding to 16th October, 1944 to Bhando Badi 15 Sambat 2002 corresponding to 6th September, 1945, and claimed a decree for such amount as may be found due to him from the defendant with pendents lite and future interest. He estimated the value of his claim at Rs. 2,31,000/-.4. Briefly stated the allega...
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