Allahabad Court August 1979 Judgments
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Chandan Singh GosaIn Vs. State of U.P. and anr.
Court: Allahabad
Decided on: Aug-03-1979
Reported in: AIR1980All106
K.N. Singh, J. 1. By this petition under Article 226 of the Constitution the petitioner has challenged the validity of the notifications dated 2-4-1959 and 19-2-1967 issued under the Land Acquisition Act acquiring the petitioner's land.2. The State Government issued a notification dated April 25, 1959 under Section 4(1) of the Land Acquisition Act, 1894, hereinafter referred to as the Act, notifying that the land having an area of 2.037 acres situate in village Shitapur, Pargana Danga Salem, District Garhwal, was needed for public purpose for constructing a building for veterinary hospital. The notification further invited objections under Section 5A of the Act. Chandan Singh Gosain-petitioner and several other affected persons filed objections under Section 5A of the Act. The Special Land Acquisition Officer after hearing objections submitted his report to the State Government, thereupon a notification under Section 6 of the Act was published in the U. P. Gazette on Feb. 25, 1967, not...
Commissioner of Gift-tax Vs. S.B. Sugar Mills
Court: Allahabad
Decided on: Aug-03-1979
Reported in: [1979]120ITR126(All)
C.S.P. Singh, J. 1. The Income-tax Appellate Tribunal, Delhi Bench D, has referred the following question for the opinion of this court : ' Whether, on the facts and in the circumstances of the case, and on a proper interpretation of the provisions of the Gift-tax Act, 1958, no gift-tax assessment could be made on the firm ?' 2. The facts necessary for answering the question are short : The assessee manufactures crystal sugar by the sulphuration process. Press-mud is a by-product obtained in the process of manufacture, and is used as a manure for sugarcane crops. During the four assessment years to which this reference relates the assessee-firm supplied press-mud to Mohan Orchards free of cost. The GTO treated the supply of press-mud as a gift made by the firm to Mohan Orchards, and taxed the value thereof. An appeal was filed by the assessee wherein it was contended that as the assessee was a firm it did not fall within the ambit of Section 3 of the Act and no tax could be levied in r...
Bishambhar Nath Swaroop NaraIn Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Aug-03-1979
Reported in: [1979]119ITR681(All)
R.R. Rastogi, J.1. The Income-tax Appellate Tribunal, Allahabad Bench, has referred the following questions of law under Section 256(1) of the I.T. Act, 1961, for the opinion of this court :' (1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the sum of Rs. 71,000, representing the surplus of damages received during the previous year representing the loss of commission that the assessee would have earned under the agreement if it was implemented, was a revenue receipt taxable under the Income-tax Act, 1961 ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the aforesaid amount of Rs. 71,000 was taxable as the income of the assessee for assessment year 1970-71 ?' 2. The brief facts are these : The assessee, a partnership firm, had entered into an agreement with M/s. Gaya Cotton & Jute Mills Ltd. (hereinafter referred to as ' the Jute Mills ') on February 1, 1957. By means of...
Mata Bhikh and ors. Vs. State
Court: Allahabad
Decided on: Aug-03-1979
Reported in: 1980CriLJ575
ORDERP.N. Barshi, J.1. Case No. 15/72 of 1967 under Section 146, Cr. P. C, between Doodhnath and Ram Lakhan, was decided by the Sub-Divisional Magistrate Gyanpur on merits. Doodhnath represented the interest of Shrimati Ram Piari. The Sub-Divisional Magistrate Gyanpur by his order dated 11th April 1968 declared Shrimati Ram Piari to be in possession over plot No. 338 situate in village Balapur Rohi, P. S. Gopiganj, district Varanasi and restrained Ram Lakhan from interfering with her possession. Ram Lakhan has died. Out of the six applicants before this Court, two are his brothers and four are his nephews.2. It appears that civil litigation is also pending between the parties in which the applicants have been substituted as the heirs and legal representatives of Ram Lakhan. It further appears that these applicants have obstructed Shrimati Ram Piari in exercising possessory rights over plot No. 338 with the result that a complaint was filed by the Sub-Divisional Magistrate Gyanpur for t...
Garhwal Motor Owners Union Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Aug-02-1979
Reported in: [1980]122ITR417(All)
C.S.P. Singh, J. 1. The following two questions have come up for our opinion at the instance of the assessee:'1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal erred in holding that the assessee was not a company in which the public are substantially interested for purposes of assessment ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the contribution made by the members at the rate of Rs. 20 per mensem per vehicle were taxable as the assessee's income ?' 2. The questions relate to the assessment years 1968-69, 1969-70, 1970-71 and 1971-72. The assessee-company was incorporated in 1948, being a company limited by guarantee. It had 149 members and, inter alia, its business was to manage the vehicles of its constituent members. By Clause 27 of the memorandum and articles of association, the company was entitled to retain or charge a commission at such rate as may be determined from time to tim...
Commissioner of Sales Tax Vs. Dwarika Das and Co.
Court: Allahabad
Decided on: Aug-02-1979
Reported in: [1980]45STC352(All)
R.M. Sahai, J.1. The common question of law that arises for consideration in these revisions is whether a recovery certificate issued by the assessing authority was an order against which an appeal lay under Section 9 of the U.P. Sales Tax Act. The assessment years involved are 1953-54, 1954-55 and 1955-56. The certificates were issued between 1959-60. Why were the appeals filed in 1975 is not clear, but the appellate authority dismissed them on the finding that recovery certificates were only information and not orders; as such no appeal lay. In revision, the orders were set aside and the cases were remanded to the appellate authority to decide the claim of the assessee on merits. It was held that recovery certificates were in the nature of an order of execution and as appeal lay against any order made by the assessing authority the appeals were maintainable. The revising authority illustrated the maintainability of appeal against recovery certificates by taking an example that if rec...
Juggilal Kamlapat Cotton Spg. and Wvg. Mills Co. Ltd. Vs. Income-tax O ...
Court: Allahabad
Decided on: Aug-01-1979
Reported in: (1979)13CTR(All)197; [1983]142ITR710(All)
Yashodanandan, J. 1. By means of this petition under Article 226 of the Constitution, the petitioner, M/s. Juggilal Ramlapat Cotton Spinning and Weaving Mills Co. Ltd., Kanpur, primarily challenged the legality of a notice dated 20th March, 1975, issued to it by the respondent, the ITO, Central Circle 'V', Kanpur, and the follow up action taken consequent thereto. 2. The petitioner is a public limited company incorporated under the Indian Companies Act, 1913, and owns several industrial undertakings, including a cotton spinning and weaving mills for the manufacture of different varieties of cloth including medium 'A' and medium 'B' categories. The cloth manufactured by the petitioner is liable to the levy of excise duty in accordance with the effective rates for each variety as fixed under the Central Excise Tariff from time to time. The production and distribution of cloth by the petitioner is subject, inter alia, to the various orders and/or notifications issued by the Textile Commis...
Pradeep Kumar Vs. State Transport Tribunal and anr.
Court: Allahabad
Decided on: Aug-01-1979
Reported in: AIR1980All14
K.N. Singh, J.1. By this petition under Article 226 of the Constitution, the petitioner has challenged the order of the State Transport Appellate Tribunal dated 11-7-73 rejecting the petitioner's application for being impleaded as a party to the Appeal No. 380 of 1973 filed by Raghubir Saran Jain against the order of the Regional Transport Authority, Meerut, rejecting his application for the grant of stage carriage permit.2. The Regional Transport Authority Meerut invited applications for grant of permanent stage carriage permit on Hardwar-Rohtak route which falls within two States. A portion of the route overlaps Muzaffarnagar-Shamli-Chausana route for which the petitioner holds a stage carriage permit. The Regional Transport Authority, Meerut by its order dated 22nd March, 1973 refused to grant stage carriage permit to Raghubir Saran Jain. He filed appeal against that order before the State Transport Appellate Tribunal under Section 64 of the Motor Vehicles Act 1939 which was registe...
Mahmood Hasan and anr. Vs. State
Court: Allahabad
Decided on: Aug-01-1979
Reported in: 1979CriLJ1439
P.N. Goel, J.1. Mahmood Hasan and Wazir Hasan appellants were sureties in the sum of Rs. 3,000/- each for Jumman, who was involved in a case under Sections 305 and 307, Indian Penal Code The evidence in Sessions Trial No. 127 of 1972 had concluded and the case was fixed for judgment on 20-2-1973. On that day an application was moved on behalf of Jumman and Kallu for the exemption of their personal attendance because they were ill. A medical certificate was enclosed. The III Temporary Civil and Sessions Judge allowed the application and fixed 22-2-1973 for judgment. On that day, Jumman was absent. On 23-2-73 the surety bonds were forfeited and it was ordered that the sureties be called upon to produce the accused and to pay up the penalty amount fixing 23-3-1973. On 23-3-1973 it was found that Jumman was in jail from 15-3-1973. The sureties were not served with a notice. Consequently fresh notice was ordered to be issued against the sureties fixing 12-4-1973. On 24-3-1973 Wazir Hasan mo...
Nar Singh Vs. Additional District Magistrate and anr.
Court: Allahabad
Decided on: Aug-01-1979
Reported in: 1979CriLJ1426
K.C. Agrawal, J. 1. This writ petition challenges the validity of the U.P. Control of Goondas Act, 1970 (hereinafter referred to as the Act). The petitioner is a resident of Police Station, Taj Ganj, Agra. He was served with a notice under Section 3 of the Act informing him of the general nature of the material allegations against him in respect of Clauses (a)(b) and (c) of Sub-section (1) of Section 3 of' the Act and was called upon to offer his explanation regarding them. In the notice, the various allegations on which the Additional District Magistrate was satisfied that the petitioner was a Goonda had been mentioned. On receipt of the notice, the petitioner moved an application that the evidence of the State should be recorded first and thereafter the petitioner be asked to furnish evidence. The application was rejected on the ground that the application since was mis-conceived, the prayer made in the same could not be granted.2. The only provision challenged as ultra vires in the ...
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