Allahabad Court February 1980 Judgments
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Mrs. S. Abel Vs. the District Judge and ors.
Court: Allahabad
Decided on: Feb-25-1980
Reported in: AIR1980All302
ORDERK.C. Agrawal, J.1. This writ petition is directed against a judgment of the District Judge, Allahabad dated January 24, 1979 rejecting a revision of the defendant-petitioner (hereinafter referred to as the defendant) filed under Section 25 of the Provincial Small Cause Courts Act.2. The facts briefly stated are these. Smt. Kamla Kumari Jaiswal was the owner and landlord of bungalow No. 3, Cassels Road, Allahabad of which the petitioner was a tenant. The house had been let out to the petitioner on a monthly rent of Rs. 40/-. A notice dated October 5, 1976 was served on the defendant making a demand of rent from her. Thereafter on November 8, 1976 respondent No. 3 sought eviction of the defendant from the suit premises on two grounds, (i) failure to pay arrears of rent despite service of notice of demand and, (ii) illegal subletting of a part of premises to Sri M. M. Haroo, respondent No. 4.3. After service of the notice of the suit, a written statement was filed by the petitioner d...
Juggi Lal Kamlapat Bankers Vs. Commissioner of Income Tax.
Court: Allahabad
Decided on: Feb-25-1980
Reported in: (1980)17CTR(All)63
JUDGMENT : H. N. Seth, J. - At the instance of the assessee, this court, vide its order dated 26th March, 1975, called upon the ITAT to state the case and refer the following question of law in respect of assessees assessment for the years 1960-61 and 1961-62 for its opinion : "Whether on the facts and in the circumstances of the case the Tribunal was right in its view that the assessee was liable to tax his business income ?" The Appl. Tribunal has accordingly drawn up the statement of the case and has referred the aforesaid question for the opinion of this court. 2. The assessee is a registered firm which owned house property, government security and derived income from business. It had leased out its factory premises to M/s Narain Das Gopal Das on an annual rent of Rs. 8,000/-payable by the 31st of October each year. In due course, the financial position of the lessee became bad and they made defaults in payment of the lease money to the assessee. Accordingly, by means of a notice d...
Commissioner of Sales Tax Vs. Moti and Jawahar
Court: Allahabad
Decided on: Feb-22-1980
Reported in: [1982]50STC172(All)
R.R. Rastogi, J.1. The Commissioner of Sales Tax has filed this revision under Section 11(1) of the U.P. Sales Tax Act, 1948 (hereinafter the Act). The assessee deals in preparation and sale of sweets, namkin, cold drinks, etc. For the assessment year 1973-74 he disclosed the taxable turnover as Rs. 66,993.40. For various reasons the assessing officer did not accept the book version and estimated the net turnover at Rs. 1,60,000. The assessee appealed. The appellate authority upheld the rejection of book version, but reduced the estimate of turnover to Rs. 40,000. The assessee then took up the matter in revision before the Additional Judge (Revisions), Sales Tax, Varanasi. The making of the best judgment assessment was not challenged before him. For the first time, however, it was contended that the assessee being a restaurant was not liable to pay any tax on his turnover since he provided many services in addition to supply of food and reliance was placed on a recent decision of the S...
A. P. Sharma and anr. Vs. State.
Court: Allahabad
Decided on: Feb-20-1980
Reported in: (1980)17CTR(All)59
1. JUDGMENT : P. N. Bakshi, J. - Sri G. N. Srivastava, ITO, Meerut filed a complaint against 5 accused (accused Nos. 1 & 3 have since died) on the allegations that the accused are assessee in the name of M/s Modi Industries Ltd. Modinagar, Police Station Modinagar, Meerut. The said concern has several units, one of which is M/s Modi Paint and Varnishes Works, Modinagar, Meerut. The company filed an income-tax return on 16-11-1964 at Meerut. Sri P. R. Kumawat, ITO and predecessor in office of the complainant considered the said return on 16-11-1964. The return was completed on 25-3-1969. In the accounts of the firm, the Company claimed a deduction of Rs. 31,647/- paid as commission to M/s Mehra and Co., Babarpur Road, Delhi. In order to prove this claim, the company filed an agreement dated 1-11-1962 at Rs. 2/- stamp before Sri P. R. Kumawat, ITO during the course of assessment proceeding. This stamp paper has actually been purchased on 16-7-1963, but the date has been interpolated....
Paramount Trading Corporation Vs. Income-tax Officer and ors.
Court: Allahabad
Decided on: Feb-19-1980
Reported in: (1980)17CTR(All)57; [1980]124ITR55(All)
Satish Chandra, C.J.1. The petitioner is an assessee. He carries on exclusively export trade. For the assessment years 1969-70 and 1970-71, the assessee forgot to make a claim under Section 35B of the I.T. Act, 1961, for export markets development allowance. No claim for this allowance was made in the return filed by the assessee for either of the two years. In due course, the ITO completed the assessments. The assessee felt aggrieved and filed an appeal. The same was disposed of by the AAC. Still aggrieved,he went up to the Tribunal, Before the Tribunal one of the pleas raised on behalf of the assessee was that the ITO was in error in not allowing the export markets development allowance. The Tribunal repelled this plea on the ground that it does not arise out of the orders passed by the authorities below. It, however, added that if so advised, the assessee could move the authorities by way of rectification and the ITO will do the needful in accordance with law. It appears that an app...
Smt. Badrunnisa Vs. Commissioner of Wealth Tax.
Court: Allahabad
Decided on: Feb-19-1980
Reported in: (1980)17CTR(All)56
1. JUDGMENT : Satish Chandra, C.J. - After the assessment under the WT Act for the asst. yrs. 1975-76 and 1976-77 was completed, the petitioner felt aggrieved at the non-grant of exemption u/cl. (xxxii) of s. 5(1) of the Act for certain other matters. She filed a revision u/s 25(1) of the WT Act before the CWT, Allahabad. One of the grounds taken was that the assessee should have been granted exemption in relation to her firm M/s Khan Carpets u/cl (xxxii) of s. 5(1). This claim was repelled by the Commr. as follows : "Under s. 5(1)(xxxii) interest from those firms only are exempt which are Industrial Undertakings. The assessee is the partner in the firm M/s Khan Carpets which carries on business of manufacture and sale of floor carpets. The manufacturing of carpets cannot be categoried as an Industrial Undertaking and as such this ground of the assessee fails and the revision petition is dismissed on this score." Cl. (xxxii), aforesaid, applies to assets froming part of an "Industrial ...
Commissioner, Sales Tax Vs. Chand Stores
Court: Allahabad
Decided on: Feb-18-1980
Reported in: [1981]48STC417(All)
R.R. Rastogi, J.1. This is the Commissioner's application in revision under Section 11(1) of the U. P. Sales Tax Act. For the assessment year 1969-70 the assessment was made under Rule 41(5) of the U. P. Sales Tax Rules on 25th March, 1975. The turnover of pullovers, cardigans, etc., was taxed at 3 per cent. Subsequently it was found that the turnover of these goods was taxable at 6 per cent and hence proceedings were taken under Section 21 of the Act. A notice was issued to the assessee as required and after affording an opportunity to him the turnover of woollen goods was subjected to tax at 6 per cent. The assessee's appeal having failed, he filed a revision before the Additional Judge (Revisions), Sales Tax, Kanpur Range I, Kanpur. The learned revising authority has taken the view that action under Section 21(1) could not be taken if assessment had been made at a rate lower than that at which the turnover was assessable prior to 1st March, 1973, and hence he quashed the reassessmen...
Rahat Ali Vs. Daya Shankar and anr.
Court: Allahabad
Decided on: Feb-15-1980
Reported in: AIR1980All300
ORDERN.D. Ojha, J.1. A suit for ejectment and arrears of rent was instituted against the applicant by opposite parties 1 and 2 in the court of Second Additional District Judge acting as Judge Small Causes. The defence of the applicant was struck off as contemplated by Order 15, Rule 5, C. P. C. and on the basis of the evidence produced by the opposite parties, the suit was decreed. This revision under Section 25 of the Provincial Small Cause Courts Act challenges the said decree.2. It was urged by the counsel for the applicant that the defence of the applicant was erroneously struck off, I, however, find myself unable to agree with this submission. It was a Small Cause Court suit and it appears from the order of the Additional District Judge that 5th December, 1978 was the first date fixed in the case and the applicant put in appearance on that date. Instead of filing his written statement and complying with the requirements of Order 15, Rule 5, Civil P. C. the applicant took several a...
S.K. Agarwal Vs. Tax Recovery Officer-i and anr.
Court: Allahabad
Decided on: Feb-15-1980
Reported in: [1980]125ITR389(All)
H.N. Seth, J.1. By these petitions under Article 226 of the Constitution, the two petitioners seek to challenge the validity of certain recovery proceedings initiated at the instance of the ITO, ' A ' Ward, Ferozabad.2. It appears that on 6th May, 1972, a settlement was arrived at between the petitioners and the revenue authorities according to which the petitioners had undertaken to discharge the income-tax liabilities of the firm, Madan Mohan Dhamma Mal and its five partners, Ferozabad Glass and Chemical Industries Ltd., M/s. Kumar Pharmaceutical Works Private Ltd., and Madan Mohan Dhamma Mal Trust Society. The petitioners came to this court with the allegation that the ITO, ' A ' Ward, Ferozabad, forwarded recovery certificates in respect of the dues of the aforementioned parties to the TRO. The TRO issued a notice to the petitioners-requiring them to show cause why they should not be committed to civil prison, in execution of the recovery certificates issued by the ITO. The notice ...
Upper India Paper Mills Co. Ltd. Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Feb-15-1980
Reported in: 1985(20)ELT43(All)
S.C. Mathur, J.1. These petitions involve interpretation of certain notifications issued by the Central Government in exercise of the powers conferred under Rule 8(1) of the Central Excise Rules, 1944 framed Under Section 37 of the Central Excises and Salt Act, 1944 (Act No. 1 of 1944).The petitions raise the following questions :-1. Whether this Court should refuse relief to the petitioner on the ground of laches ;2. Whether the appellate and revisional orders passed against the petitioner are legally correct;3. Whether the basis of the order dated 12-10-1971 (Annexure No. 8 to writ petition No. 828 of 1975) is correct;4. If the above orders are legally correct should this Court grant relief to the petitioner if it finds that duty was realised at incorrect rate and the realisation was illegal ; and5. Whether unbleached paper which in common parlance is called 'Badami' paper is coloured paper so as to fall within the purview of the excepting clause of notifications numbered 209/67 and ...
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