Allahabad Court December 1980 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Commissioner of Sales Tax Vs. Ganeshi Lal and Sons
Court: Allahabad
Decided on: Dec-24-1980
Reported in: [1982]49STC253(All)
R.M. Sahai, J.1. In these four revisions filed under Section 11(6) of the U.P. Sales Tax Act by the Commissioner of Sales Tax, against orders passed by the Additional Judge (Revisions) of Varanasi and Agra, there is practically no dispute on facts that sale was made by the assessee to foreign tourists visiting this country of jewels, precious stones and pearls against foreign exchange under export promotion scheme on printed vouchers on condition that the article shall not be sold in India.2. It was claimed by the assessee that these sales were in the course of export and therefore no sales tax was leviable on it. The appellate authority of Varanasi accepted this contention. In revision it was held that in the printed vouchers maintained under export promotion scheme details like name and nationality of the tourist, passport number, deseription of goods sold, sale and value of foreign exchange and their rupee equivalent, details of foreign currency, seaport or airport of embarkation, d...
Smt. Anjula Vs. Milan Kumar
Court: Allahabad
Decided on: Dec-23-1980
Reported in: AIR1981All178
Deoki Nandan, J.1. This is a First Appeal from an ex parte decree passed against the appellant-wife for restitution of conjugal rights under Section 9 of the Hindu Marriage Act, 1955.2. It is not necessary to state the facts of the case in any great detail for the purposes of the decision of this First Appeal. Suffice it to say, that the parties are Hindus and are said to have been married at Allahabad in the month of May 1977 and to have last resided together at Daraganj, Allahabad between May to July 1978, and in July 1978 the wife is said to have departed for her parents' home at Jabalpur, and not to have come back in spite of the husband's efforts to bring her back.3. The original petition was presented in the district court at Allahabad on 24-4-1979. By an order dated 28-4-1979 the court of the District Judge Allahabad transferred it to the Court of the IIIrd Additional District Judge, Allahabad, for hearing and disposal. A summons was thereupon issued by the latter court fixing 2...
Harak Chand Flour Mills Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Dec-22-1980
Reported in: (1981)21CTR(All)82; [1983]139ITR823(All); [1981]6TAXMAN232(All)
K.N. Goyal, J. 1. The following question of law has been referred to this court by the Tribunal:'Whether, on the facts and in the circumstances of the case, the claim of assessee for a deduction of Rs. 11,861, being expenses incurred under the heading 'Food Expenses', was a permissible deduction from the income of the assessment year 1973-74 '2. The relevant facts are that in the assessment year 1973-74, the asses-see had employed 53 employees in all, out of which 15 were from outside Sitapur. These 15 employees resided within the premises. It was said, on behalf of the assessee, that there were no adequate facilities available for them to procure their own food. It had, therefore, been agreed with them that food would be supplied to them by the assessee-employer. Accordingly, a sum of Rs. 12,861 was claimed as expenses. The ITO disallowed the claim in its entirety. The AAC allowed it in part to the extent of Rs. 1,000. The Tribunal has affirmed the order of the AAC.3. We have heard le...
Rameshwar Dayal Vs. the District Judge, Allahabad and anr.
Court: Allahabad
Decided on: Dec-18-1980
Reported in: AIR1981All147
ORDERS.D. Agarwala, J. 1. This is a petition under Article 226 of the Constitution of India arising out of proceedings for striking out of the defence under Order XV Rule 5, C.P.C. The petitioner is the landlord. Opposite Party No. 2, is the tenant. The property in dispute is house No. 120, Colonelganj, Allahabad. The opposite party No. 2, was a tenant of the premises at the rate of Rs. 35/- per mensem. Suit No. 822 of 1975, was filed by the petitioner in the Court of Judge Small Causes, Allahabad for arrears of rent and ejectment on the basis of default. In the suit the allegation was that the opposite party No. 2 fell in arrears of rent from 24th March, 1975 to 23rd August, 1975 and since he did not pay the amount in spite of notice of demand dated 25-8-1975, he was a defaulter and therefore, liable to ejectment. 2. During the pendency of the suit an application was moved by the petitioner that since the opposite party No. 2 had not deposited the arrears of rent his defence be struck...
Krishna Kumar Roy Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Dec-17-1980
Reported in: AIR1981All287
K.N. Goyal, J. 1. Combined Pre-Medi-cal Test (for short, C. P. M. T.) is held every year in accordance with the orders of the State Government issued under Section 28 (5) of the U. P. State Universities Act, 1973. This test is conducted by one of the State Universities, and admissions to all the State Medical Colleges and the King George Medical College, Lucknow, are made out of the candidates obtaining the highest position in this test subject to various reservations. We are not concerned in this case with reservations.2. The petitioner was one of the general candidates. Four papers are set for the test, each containing 100 questions, each carrying three marks. Thus the maximum marks of all the papers come to 1200. The petitioner secured 875 marks at the last C. P. M. T. All the general candidates who had secured up to 881 marks and some of those who had secured 880 marks have been able to secure admission. Two of the candidates who obtained 880 marks and others who secured less marks...
Om Prakash Vs. State of U.P.
Court: Allahabad
Decided on: Dec-17-1980
Reported in: 1981CriLJ636
V.N. Varma, J.1. This is an appeal from the judgment and order of Sri Harish Chandra Saxena. VI Additional Sessions Judge, Meerut by which he convicted the appellant (Om Prakash) under Section 302, I.P.C. and sentenced him to imprisonment for life.2. The person who lost his life in this case was one Virendra Singh son of Niranjan Singh (P. W. 5). On the morning of 18-6-1975, Virendra Singh borrowed the hose-pipe of the appellant and started irrigating his sugarcane field from the tube well of one Sukhbir Singh. It is said that at about 11 A.M. appellant's son Kushal Pal asked Virendra Singh to give back his hose-pipe as he also needed it for irrigating his field Virendra Singh told him that he will not return the hose-pipe as he was busy irrigating his sugarcane field. He promised to return it later. Kushal Pal, however, insisted on taking back his hose-pipe at that very time. This led to an exchange of hot words followed by a scuffle between them. Kushal Pal then left the place threat...
Rang Nath Vs. District Judge, Varanasi and ors.
Court: Allahabad
Decided on: Dec-16-1980
Reported in: AIR1981All219
Satish Chandra, C.J.1. A learned single Judge has referred the follow ing question of law for decision by a larger Bench:'Whether in a case where the lessor is a private person and the lessee is Government the suit can be filed before the Court of Small Causes in view of Entries (1) and (4) of Second Schedule of the Provincial Small Cause Courts Act?'2. The petitioner is the landlord of a premises which was under the tenancy of the State Government. The petitioner terminated the tenancy and after giving the usual notice under Section 80, C.P.C. filed the present suit for the ejectment of the Government department which was in occupation of the accommodation. The suit was filed in the Small Cause Court. The suit was contested but was decreed by the trial court. The defendant went up in revision. The learned District Judge held that the suit was not cognizable by the Small Cause Court. He, instead of returning the plaint for presentation to the proper court, dismissed it. Hence the prese...
Sardar Gurmukh Singh Vs. Tax Recovery Officer (D) and ors.
Court: Allahabad
Decided on: Dec-16-1980
Reported in: [1983]139ITR802(All); [1983]14TAXMAN310(All)
M.P. Mehrotra, J. 1. This petition under Article 226 of the Constitution of India arises out of the recovery proceedings which were taken by the TRO to realise certain income-tax dues payable by the petitioner.2. The facts, in brief, are these : M/s. Atma Singh Steel Rolling Mills, 94/4 Factory Area, Kanpur, was a partnership firm and was being assessed as such under the I.T. Act. The petitioner happened to be one of the two partners of the said firm. His elder brother, Sardar Saran Singh, was the other partner. The ITO issued recovery certificates to the TRO, Kanpur, and the details of such certificates are set out in para. 5 of the petition. However, the opposite parties in the counter-affidavits have not accepted the correctness of the details given in the said para. In para. 4 of the counter affidavit of Sri V.K. Arora, the TRO-B, Kanpur, it has been stated that the correct figure of the total demand against the firm was Rs. 4,82,280 and against the two partners of the said firm th...
Commissioner, Sales Tax Vs. Steel Engineering Corporation
Court: Allahabad
Decided on: Dec-16-1980
Reported in: [1981]48STC432(All)
R.R. Rastogi, J.1. The Commissioner, Sales Tax, Lucknow, has filed this revision under Section 11(1) of the U. P. Sales Tax Act, hereinafter 'the Act'. It relates to the assessment year 1972-73. The respondent-assessee carried on business in sales of M. S. tubes and tabular sheds as also undertook contract work. For the assessment year 1972-73 the assessee had disclosed its gross turnover at Rs. 2,23,332.53 and net at Rs. 2,13,026.13. The assessee had claimed exemption in regard to the turnover of agricultural implements amounting to Rs. 7,175 and of construction work amounting to Rs. 3,031 42. The accounts of the assessee were accepted and exemption was allowed on these turnovers as claimed. Further, the net turnover represented sales of M. S. tubes at Rs. 1,26,401.13 and of tabular sheds at Rs. 86,625. In regard to these sales the assessee's claim was that since these items were declared goods under Section 14 of the Central Sales Tax Act, hereafter referred to as 'the Central Act', ...
Anup Singh Vs. Om Prakash and anr.
Court: Allahabad
Decided on: Dec-16-1980
Reported in: 1981CriLJ489
ORDERMurlidhar, J.1. This is a second revision by the. complainant arising out of a plea that the complaint filed by the Naib-Tahsildar Mawana, on 12-10-1978 under. Sections 193. 199, 200. 465, 467 and 471. I.P.C. was not entertainable being without jurisdiction. The Magistrate dismissed the objection but in revision the Additional Sessions Judge has allowed it holding that the complaint was not legal and proper and no Court could proceed on this complaint. Even so, instead of passing final orders he remanded the case to the Magistrate with a direction 'for re-hearing the arguments and then deciding the application of the accused in accordance with law'. The complainant has come up in second revision,2. The brief relevant facts are that in a mutation case in the year 1969 the accused respondent Om Prakash made a statement that he did not possess more than 121/2 acres of land. The Sub-Divisional Officer went on to pass a mutation order on 30-9-1969. About four years latter the complaina...
- ‹ Prev
- 2
- Next ›
- Last »