Allahabad Court February 1980 Judgments
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Sohan Lal and anr. Vs. Lala Mangi Lal and anr.
Court: Allahabad
Decided on: Feb-13-1980
Reported in: AIR1981All62
Deoki Nandan, J. 1. This is a defendants' second appeal in a suit for recovery of Rs. 12,000/- on the; basis of a promissory note which was dismissed by the trial court but has been decreed by the lower appellate court. 2. The defendants were three in number, namely, (1) Sohan Lal. son of Sri Nathan (2) Khoni, son of Bhoodar Mal, (3) Bhoodar Mal Sohan Lal, through defendants Nos. 1 and 2. The plaintiff pleaded: (1) 'That the defendants who constitute a joint Hindu Family and are Kartas thereof borrowed a sum of Rs. 10,000/- from the plaintiff fir themselves in the name of joint Hindu family of Bhoodar Mal Sohan Lal at 1/- per cent per mouth as interest on 24-6-1964.' (2) That the defendant executed a pronote and' receipt on the same day in lien of the aforesaid debt and for the belief of the plaintiff'; (3) 'That the sum was borrowed for the benefit of the joint family of the defendants; (4) 'That the defendants have not paid anything either towards principal amount or interest in s...
Shiv Dutt Singh Vs. Ram Dass
Court: Allahabad
Decided on: Feb-13-1980
Reported in: AIR1980All280
M.P. Saxena, J.1. This is a plaintiffs appeal against the judgment and decree dated 27-4-1971 passed by the 1st Addl. Civil Judge, Meerut.2. Briefly stated the facts are that the plaintiff is the owner of the disputed shop and the defendant-respondent was its tenant on a rent of Rs. 5 per month. This accommodation was governed by the provisions of U. P. Act No. 3 of 1947. The plaintiff-appellant filed that suit for the recovery of Rs. 172 as arrears of rent from 1-8-1966 to 16-61969 and for pen-dente lite and future damages amounting to Rs. 6.33 up to 30-7-1969. He had also prayed for ejectment of the defendant from the disputed shop.3. The simple allegations were that the defendant was in arrears of rent from 1-8-1966 to 30-4-1969 and he did not pay it in spite of service of notice of demand and ejectment on 17-5-19694. The defendant contested the suit, inter alia; on the grounds that; he had been regularly paying the rent and on the plaintiff's refusal he had sent it by Money Order a...
Satya Dev Vs. Behariji Maharaj, Birajman Mandir and anr.
Court: Allahabad
Decided on: Feb-11-1980
Reported in: AIR1980All220
Amitav Banerji, J. 1. This is a second appeal by the defendants. 2. Plaintiff's suit through Shri Janaki Prasad for removal of the defendants from Shebaitship of the idol-Behariji Maharaj-plaintiff No. 1 and for possession of the temple and the properties was dismissed by the trial Court. On appeal by the plaintiffs the judgment and decree of the trial Court were set aside and the suit was decreed only for joint possession of the properties described in the plaint. The suit in respect of the other reliefs was dismissed. The defendants have come up in second appeal in this Court and the plaintiffs have filed a cross-objection. 3. The relevant facts are as follows: The plaint case was that Lachhman the common ancestor of the parties had constructed the temple of Behariji Maharaj in village Daulatabad and dedicated the property which belonged to him to the temple. He also executed an Iqrarnama on 1st Jan., 1865 indicating the scheme of the waqf and also the order of succession in regard t...
Commissioner of Income-tax Vs. Muir Sugar Mills Co. Ltd.
Court: Allahabad
Decided on: Feb-08-1980
Reported in: (1980)16CTR(All)145; [1980]123ITR534(All); [1980]3TAXMAN569(All)
Satish Chanpra, C.J.1. The assessee is a public limited company carrying on business of manufacture and sale of textile goods. For the assessment year 1953-54, it claimed a deduction of Rs. 1,37,387 on account of legal charges incurred in connection with defending a suit filed by two of its shareholders against the company. The suit was filed to challenge the validity of the two special resolutions passed at the extraordinary general meeting of the company held on 20th October, 1947. The ITO repelled the claim. He held that the expenditure was not revenue in nature. In the alternative he held that the expenditure was of a capital nature because it was incurred for the purpose of defending the articles and memorandum of association of the company. The assessee went up in appeal but the AAC dismissed it. The assessee then went up to the Tribunal. The Tribunal held that by the first impugned resolution the said articles of association of the company was recast. The articles of association...
Gupta Rice Mills Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Feb-08-1980
Reported in: (1980)16CTR(All)147; [1980]123ITR825(All); [1980]3TAXMAN584(All)
Satish Chandra, C.J.1. For the assessment year 1970-71, the assessee filed his return on 26th February, 1971, showing an income of Rs. 1,20,992. The ITO, by an order dated 1st of March, 1972, completed the assessment at an income of Rs. 1,61,180. The ITO, finding that the quantum of concealed income exceeded Rs. 25,000, referred the matter to the IAC for drawing up penalty proceedings. The IAC called upon the assessee, heard him and held that the concealed income was Rs. 8,657 and so he levied a penalty of Rs. 9,000 by an order dated 4th of March, 1974.2. Aggrieved, the assessee went up to the Tribunal in appeal. The Tribunal upheld the finding that there was concealment. It repelled the explanation furnished by the assessee. It further held that the IAC had jurisdiction to pass the order that he did even though the concealed income was held by him to be below Rs. 25,000. It repelled the submission of the assessee that the penalty order was barred by limitation. It was held that the am...
Ram Mehar Vs. Mukhtar Singh
Court: Allahabad
Decided on: Feb-07-1980
Reported in: AIR1980All282
S.D. Agarwal, J.1. This is a plaintiff's second appeal arising out of a suit filed by the appellant for recovery of Rs. 1,800 with costs and pendente lite and future interest at 6 per cent per annum. The relevant facts are that the respondent Mukhtar Singh (who has died during the pendency of this appeal and whose heirs have been brought on record) filed a Suit No. 307 of 1961, for the recovery of money against one Shiv Dayal Singh in the court of the 1st Addl. Munsif, Ghaziabad. Mukhtar Singh also moved an application for attachment of the brick kiln which belonged to the plaintiff appellant. In spite of the fact that Shiv Dayal Singh had no concern with the brick kiln the application for attachment before judgment was allowed and the whole brick kiln was attached on 18th May, 1961. The appellant preferred an objection. He was successful in part in getting a portion of the brick kiln released except one and a half lakhs bricks which were still kept under attachment. Thereafter an obje...
Chittarmal Ram Dayal Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Feb-07-1980
Reported in: [1983]52STC18(All)
R.M. Sahai, J. 1. The following question of law was referred for opinion of this Court :Whether or not the assessee was entitled to pay purchase tax on the first purchase of oil-seeds of Rs. 1,63,87,738 at the concessional rate of tax of 2 per cent being a holder of recognition certificate under Section 4-B of the Sales Tax Act 2. As the law has been amended, the reference is converted and decided as revision.3. The facts giving rise to the revision are that the assessee runs an oil mill at Agra. Its premises were surveyed on 5th June, 1970, by the Sales Tax Officer (S. I. B.). The surveying officer found that the assessee maintained oil tank measurement register, commonly known as dip register (exhibit 3), and oil production register and as the figures of these two registers did not tally he submitted a report that the assessee was suppressing production of oil. The assessing authority rejected the account books of the assessee and determined the turnover to best of judgment. In appea...
Mineral Sales Corporation Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Feb-07-1980
Reported in: [1980]46STC208(All)
R.M. Sahai, J.1. In order to get the controversy settled if emery-powder, dolomite powder, silica sand, soap-stone powder and alumina were covered by the entry 'minerals of all kinds' in Notification No. 4949 dated 30th May, 1975, the assessee invoked the Commissioner's jurisdiction under Section 35 of the Sales Tax Act. It was admitted that these items were sold after powdering and not in the form in which they were obtained from the mine. On this admission it was held by the Commissioner that the assessee was a manufacturer and powdered items sold by it were not minerals and were taxable as unclassified items.2. Mineral is defined as a solid homogenous crystalline chemical element or compound that results from inorganic process of nature and that has a crystalline structure or chemical composition or range of compositions. Emery occurs as mixture of mineral corundum magnesite and others. It is very hard and is used as abrasive. Dolomite contains calcium and magnesium metals in the fo...
U.P. State Industrial Development Corporation Ltd. Vs. Commissioner of ...
Court: Allahabad
Decided on: Feb-07-1980
Reported in: (1980)16CTR(All)142
H. N. Seth, J. - For the asst. yrs. 1968-69 to 1971-72, the original assessments were completed u/s 143(3) of the Act on different dates between September 1970 and December, 1971. Subsequently, the internal audit party of Kanpur, made a report dated 23-5-1972, for the asst. yrs. 1969-70 to 1971-72 taking objection to the treatment of certain incomes of the assessee as capital receipts and expressing the opinion that they were revenue receipts liable to assessment to tax. On receipt of this information, the AAC looked into the records of the asst. yrs. 1968-69 as well and felt that audit objection would equally apply to the receipts of Rs. 16,554/- for the year 1968-69. He felt that this sum has escaped assessment in the year 1968-69. On or about 9-8-1972, he addressed a letter to the IAC for opinion whether in view of the fact that the audit report was only for the three years 1969-70 to 1971-72, should the same be applied to the previous asst. yrs. 1968-69, and on that basis, the sum ...
Controller of Estate Duty Vs. Jagdish Prasad
Court: Allahabad
Decided on: Feb-06-1980
Reported in: (1980)17CTR(All)53; [1980]122ITR717(All); [1980]3TAXMAN589(All)
H.N. Seth, J. 1. At the instance of the Controller of Estate Duty, the Income-tax Appellate Tribunal, Allahabad, has in connection with the estate duty assessment of the estate of Sri Bhagwan Das, stated the case and has referred the following question for the opinion of this court :' Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that M/s. Mosaram Bhagwan Das and M/s. Jagdish Prasad, Sitapur, had no goodwill? '2. The deceased, Bhagwan Das, was a partner in three different firms, namely, Jagdish Prasad Sitaram, Dhrangadhra, Mosaram Bhagwan Das and Jagdish Prasad Sitaram, Sitapur. The Assistant Controller held that the share of the deceased in the goodwill of these firms was liable to be included in his estate. The goodwill of M/s. Jagdish Prasad, Dhrangadhra, was found to be nil. The share of the deceased in the goodwill of M/s. Mosaram Bhagwan Das was computed at Rs. 24,423 and that in M/s. Jagdish Prasad Sitaram, Sitapur, at Rs. 4,962....
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