Allahabad Court February 1980 Judgments
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Commissioner of Sales Tax Vs. Quality Ice Cream Co.
Court: Allahabad
Decided on: Feb-29-1980
Reported in: [1982]49STC301(All)
R.R. Rastogi, J.1.This is the Commissioner's application in revision under Section 11(3) of the U.P. Sales Tax Act. The respondent-assessee deals in icecream, etc. The assessing officer accepted the book version of the assessee for the assessment year 1973-74 but treating ice-cream as cooked food levied tax at 3 per cent. The appellate authority took the same view but the revising authority being of the opinion that ice-cream is a milk product, and its turnover was exempt from sales tax declared the assessee as non-taxable.2. I agree with the learned revising authority that ice-cream is a milk product and it is to be treated exempt from sales tax under Notification No. ST-911/X dated 31st March, 1956 (see Commissioner, Sales Tax, U.P. v. Kwality Restaurant 1979 UPTC 1298). However, with effect from 1st December, 1973, because of Notification No. ST-II-6628/X-1012-1972 dated 1st December, 1973, which was issued under Section 3-A(2) of the Act, the goods mentioned in the schedule to that...
Commissioner, Sales Tax Vs. Jullundur Motor Agency
Court: Allahabad
Decided on: Feb-29-1980
Reported in: [1982]50STC284(All)
R.M. Sahai, J.1. The following question of law has been raised in this revision filed under Section 11 by the Commissioner of Sales Tax :Whether, on the facts and in the circumstances of the case and the material available on record, the Additional Revising Authority was legally justified to impose penalty of less than even 10 per cent of the admitted tax which is contrary to the statutory provisions as per Section 15-A(1)(i) of the U.P. Sales Tax Act 2. It is not disputed that the assessee filed a cheque of Rs. 43,854 towards admitted tax along with the first quarterly return for 1976-77. This was dishonoured on 28th August, 1976. The assessee was intimated and in compliance the amount was deposited by chalan on 30th August, 1976. As there was default in payment of admitted tax, notice under Section 15-A was issued and penalty of Rs. 4,385.40 was imposed. In the appeal it was reduced to Rs. 1,000. Against the reduction of penalty the Commissioner filed a revision but it was dismissed....
Syed Farzand Ali Vs. Nasir Beg and ors.
Court: Allahabad
Decided on: Feb-28-1980
Reported in: AIR1980All342
Amitav Banerji, J. 1. This is a second appeal by one of the defendants in the suit. 2. The plaintiffs Nasir Beg, Mirza Basir Beg, and Nanney Khan instituted a suit for perpetual injunction to restrain thedefendants and other Muslims of the city of Mathura who do not belong to Ahele Hadis sect from interfering with the rights of the plaintiffs in offering 'Namaz' by reciting the word 'Aameen' loudly, after the recital of Alhumd by the Imam during the prayer in Shabina Masjid or in any other mosque in the district of Mathura. The suit was filed in a representative capacity under Order 1, Rule 8 C. P. C. The suit was decreed with costs against the contesting defendants and other Muslims belonging to Hanafi sect. An appeal was filed by the defendants 1, 2, 4 and 5. The lower Appellate Court was of the opinion that the appeal was liable to be dismissed except that the decree should be modified only to the extent that the defendants and other Mohammadans of the Hanafi sect should be restrain...
Rajpal Vs. Smt. Dharamavati
Court: Allahabad
Decided on: Feb-28-1980
Reported in: AIR1980All350
Deoki Nandan, J.1. This appeal is directed against an order dated 8th Dec., 1977 under Section 24 of the Hindu Marriage Act in a Matrimonial Suit No. 81 of 1977 of the District Court, Saharanpur. The order under appeal directs the appellant to pay Rs. 110/-per month as maintenance pendente lite from the date of the application under Section 24, and Rs. 300/- as litigation expenses. The payment had to be made within one month from the date of the order which was 8th Dec., 1977.2. The appeal is on the face of it incompetent. Section 28 of the Hindu Marriage Act reads as follows after its amendment in 1976:'28. Appeal from decrees and orders:--(1) All decrees made by the Court in any proceeding under this Act shall, subject to the provisions of Sub-section (3), be appealable as decrees of the Court made in the exercise of its original civil jurisdiction, and every such appeal shall lie to the Court to which appeals ordinarily lie from the decisions of the Court given in the exercise of it...
National Insurance Co. Ltd. Vs. Narendra Kumar and ors.
Court: Allahabad
Decided on: Feb-28-1980
Reported in: AIR1980All397; [1983]53CompCas669(All)
M.N. Shukla, J. 1. These three connected appeals under Section 110-D of the Motor Vehicles Act arise out of a single accident which occurred on 17-12-1972 in village Pinjokhra near Sugarcane Purchasing Centre on Saharanpur-Shadra Road within police station Kandhala in the district of Muzaffarnagar in which a motor truck owned by Veern Sain and Brij Mohan, respondents Nos. 3 and 4 and driven by Dharam Veer, respondent No. 5 collided with the motor bicycle owned and driven by Raj Kumar deceased with Narendra Kumar, respondent in one of the appeals (seated on the carrier) coming from the opposite direction. The motor cycle was badly damaged and serious injuries were caused to Raj Kumar and Narendra Kumar out of whom the former succumbed to his injuries and the latter survived. It was alleged that the truck was being driven rashly and negligently by the driver and that was the cause of the accident. The petition was resisted by the owner of the truck and the Naitonal Insurance Company Ltd....
British India Corporation Ltd. Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Feb-28-1980
Reported in: [1982]49STC47(All)
R.M. Sahai, J.1. In this revision filed under Section 11 of the Sales Tax Act, the following questions of law have been raised :(a) Whether, in the facts and circumstances of the case, the assessee is a dealer in respect of the canteen sales made by it during the year 1973-74 amounting to Rs. 26,647.52 and as such these are taxable in its hands ?(b) Whether, in the facts and circumstances of the case, the sale of cardigans and pullovers by the assessee during the period 1973-74 amounting to Rs. 20,14,654.48 is taxable in the hands of the assessee as sale at 3 per cent or as sale of woollen goods at 6 per cent ?2. The assessee, Cawnpore Woollen Mills Branch, Kanpur, one of the branches of British India Corporation, manufactures woollen goods and yarn, etc., woollen cardigans and pullovers. It also maintains a canteen as a measure of labour welfare activity under Section 46 of the Factories Act, 1948, read with Rule 68 of the U.P. Factories Rules. It has been held by the Additional Judge...
Smt. Rameshwari Devi and anr. Vs. Shyam Lal and anr.
Court: Allahabad
Decided on: Feb-27-1980
Reported in: AIR1980All292
R.S. Singh, J. 1. This is defendant's Second Appeal against the decree and judgment dated 1st Feb., 1968 of the District Judge, Bulandshahr, affirming the decree of the trial Court,2. This is a suit for possession over the house and shop along with flour mill in suit. According to the plaintiff's case, he had four brothers including Pyare Lal. There had been a partition amongst all the five brothers in the year 1923. The building in question, the upper portion of which is used as a residential quarter and in the lower portion of which a flour mill is installed, was allotted to Pyare Lal, Pyare Lal executed a will in his favour and under that will, the building was given to him. He died twenty years back. It was further alleged that during the lifetime of Pyare Lal, he had installed the flour mill but subsequently he permitted his son Rajeshwar (father of Mahendra and husband of Rameshwari) to use the same as licensee. Rajeswar and his family were also given permission to live in the ho...
Maheshwari Oil Mill Vs. Girjanath Durga Saran
Court: Allahabad
Decided on: Feb-26-1980
Reported in: AIR1980All265
ORDERSatish Chandra, C.J. 1. This revision is directed against an order refusing to give leave to the defendant to deliver interrogatories to the plaintiff,2. Learned counsel for the plaintiff opposite-party raised a preliminary objection that the impugned order does not amount to case decided within the meaning of Section 115 C. P. C. He relies on Y. Venkateswara Rao v. K. Nagamma AIR 1972 Mys 254. There, after consideration of the Supreme Court decisions, the Court held that when the Court exercise its judicial discretion in granting or refusing to grant leave to deliver interrogatories, it cannot be said to be an adjudication of some right or obligation of the parties in controversy. The order does not amount to case decided. It is analogous to overruling or sustaining an objection to a question put to a witness. These are purely interlocutory orders which are not revisable.3. Learned Counsel for the applicant relies upon Shamrao v. Moti Ram . In that case, there is a passing observ...
Ram NaraIn Pathak Vs. Smt. Urmila Devi
Court: Allahabad
Decided on: Feb-26-1980
Reported in: AIR1980All344
K.C. Agrawal, J.1. This is an appeal under Section 28 of the Hindu Marriage Act, 1955, against an order of the Judge, Small Cause Court allowing an application of the respondent moved under Section 24 of the said Act granting Rs. 200/- per month as maintenance allowance and Rs. 500/- towards the litigation expenses.2. In a suit brought by the appellant under Section 13 of the Hindu Marriage Act for divorce against the respondent, the latter moved an application for grant of pendente lite maintenance and litigation expenses. She claimed that she was unable to maintain herself and two daughters and two sons born to her from the appellant with the income of Rs. 150/- which she was getting from a ration shop. She alleged that she required Rs. 1,000/- per month towards the expenses of the family and, as such, the said amount be awarded to her as maintenance.3. The application was contested by the appellant. He asserted that as the respondent had independent income, she had no right to claim...
Rashid Ahmed and ors. Vs. Mohammad Jalil Ashraf and ors.
Court: Allahabad
Decided on: Feb-26-1980
Reported in: 1981CriLJ814
T.S. Misra, J.1. Mohammad Jalil Ashraf Opposite Party No. 1 filed a complaint dated 20th September, 1972 in the Court of Judicial Magistrate, Barabanki under Sections 147, 447, 384, 342, 379 and 504, Indian Penal Code. His statement was recorded under Section 200, Cr. P.C. (old) on 21st October, 1972. Thereupon on the same day the learned Magistrate passed the following orders:The complainant examined under Section 200, Cr. P.C. Grounds sufficient. The accused shall be summoned for 25-11-1972 for an offence under Section 395, I.P.C. The complainant shall take necessary (illegible) today. Summonses were accordingly issued to the accused persons. The accused 5 and 6 appeared before the learned Magistrate on 25th November, 1972 and they were granted bail. The accused 1 to 4 appeared before the learned Magistrate on 22nd December, 1972 and were also granted bail. The learned Magistrate fixed 6th March, 1973 for recording evidence. The case was ultimately taken on 13th April, 1973 and the s...
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