Allahabad Court March 1980 Judgments
Prem Singh Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Mar-28-1980
Reported in: AIR1980All330
Singh, J. 1. This petition is directed against the notifications dated 7-9-1961 and 3-9-1973 issued under Section 68-C and Section 68-D (3) of the Motor Vehicles Act, 1939. 2. On 7-9-1961, a notification under Section 68-C was issued by the State Transport Undertaking proposing a scheme for the purpose of providing efficient, adequate, economical and properly coordinated road transport services on two routes, in Kumaun Region, viz. (1) Almora-Daniya-Pithoragarh and (2) Almora-Kaphar-Khan-Basoli. A large number of objections were filed by the existing operators of the said route and by others who were likely to be affected by it and also by the Kumaun Motor Owners' Union Limited The State Government appointed the Joint Legal Remembrancer to hear and decide the objections. The objectors appeared and they produced witnesses, the State Transport Undertaking also produced evidence before the hearing authority. Ry an order dated 18-12-1971 the bearing authority rejected the objectionsand app...
Tag this Judgment!Controller of Estate Duty Vs. Smt. Laxmi Bai
Court: Allahabad
Decided on: Mar-28-1980
Reported in: (1980)17CTR(All)84; [1980]126ITR73(All); [1981]5TAXMAN105(All)
R.R. Rastogi, J.1. This is a reference under Section 64(1) of the E.D. Act, 1953 (hereinafter referred to as ' the Act '), arising out of proceedings for assessment of estate duty on the estate left by Sri Vasanda Ram who expired intestate on May 8, 1971. The respondent-accountable person, Smt. Laxmi Bai, is his widow. The deceased was a partner in M/s. Kala Ram Vasanda Ram (hereinafter referred to as ' the firm ') having one-third share therein. He had a capital account in that firm and on August 28, 1970, he debited that account by Rs. 82,702.54 and in pursuance of a declaration made on August 20, 1970, impressed the same with HUF, character. Out of that amount he deposited Rs. 48,103 in the account of M/s. Vasanda Ram and Sons in the name of Vasanda Ram and Sons, HUF in the firm and further deposited Rs, 16,748 with M/s. Jamuna Lal Asan & Company, Bombay, Rs. 10,650 with M/s. Mohan Lal Hakim Chand, Ahmeda-bad, and Rs. 10,918 with M/s. Laxman Dass Kashi Ram, Surat, in the name of his...
Tag this Judgment!Addl. Commissioner of Income-tax Vs. Ram Kripal Tripathi
Court: Allahabad
Decided on: Mar-28-1980
Reported in: (1980)17CTR(All)79; [1980]125ITR408(All); [1980]4TAXMAN149(All)
Rastogi, J. 1. The Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, has referred the following questions for the opinion of this court: ' 1. Whether, on the facts and in the circumstances of the case, the receipt of the car in question was ' a benefit' within the meaning of Section 28(iv) of the Income-tax Act, 1961 2. Whether, on the facts and in the circumstances of the case, the assessee was carrying on a profession within the meaning of Section 28(iv) of the Income-tax Act ' 2. This reference relates to the assessment year 1965-66. The assessee derives income from sale of books. He has got some agricultural holding and he also gives discourses on vedanta and for that purpose undertakes tours. In the relevant previous year the assessee made an investment of Rs. 16,100 in the purchase of a car and it was registered in his name. His claim was that the price paid for the car had come from his followers by way of contributions and for that purpose an affidavit of Sri C.P. Sin...
Tag this Judgment!Deep Chand Shyam Sunder Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Mar-28-1980
Reported in: (1980)17CTR(All)75; [1980]125ITR724(All); [1980]4TAXMAN424(All)
C.S.P. Singh, J. 1. The Income-tax Appellate Tribunal, Delhi Bench 'B', has referred the following question for our opinion: 'Whether, on the facts and in the circumstances of- the case, the Income-tax Appellate Tribunal was justified in upholding the addition of Rs. 49,768 to the income of the assessee and not allowing the same as business expenditure ?' 2. In the relevant previous year, the assessee acted as a commission agent and also purchased different varieties of grains like chana, matar, moong, matar ka dal, etc. In the course of his business, the assessee had collected an amount of Rs. 57,865 as purchase tax in respect of arhar dal but had deposited only an amount of Rs. 8,000 with the State Government and had retained the rest, that is, Rs. 49,769. The ITO included this amount in the income of the assessee. The appeal filed by the assessee was allowed by the AAC on the ground that on account of the amendment in the U.P. Sales Tax Act in 1970, the amount of purchase tax realis...
Tag this Judgment!U.P. State Electricity Board Vs. Vijai Pictures
Court: Allahabad
Decided on: Mar-27-1980
Reported in: AIR1981All34
M.N. Shukla, J. 1. This appeal is directed against the judgment and order dated 29th September, 1972 of the learned Civil and Sessions Judge, Gorakhpur, dismissing the objection, of the appellant under Section 30 of the Arbitration Act for setting aside the award and. further making the award a rule of the Court. 2. Shorn of details, the facts are that under a written agreement dated 20-11-1955 the objector was supplying electric energy to the respondent (consumer). According to the U. P. State Electricity Board (objector) (hereinafter referred to as the Board) the consumer besides having domestic power meter was also consuming electric energy for light and fan though he did not keep a separate meter for the latter purpose. It is alleged that the respondent wrongfully utilised the domestic power meter fox purposes of light and fan during the period 15-11-1962 to 17-9-1965 for which the rate was higher and on that account the respondent was liable to pay a sum of Rs. 24,692.48 p. The ag...
Tag this Judgment!Rameshwar Prasad Vs. Commissioner of Wealth-tax
Court: Allahabad
Decided on: Mar-27-1980
Reported in: (1980)17CTR(All)71; [1980]124ITR77(All)
Satish Chandra, C.J.1. The question of law which requires our consideration in this reference is whether peualty proceedings under the W.T. Act for late filing of the returns commenced against the person who had filed the returns can validly be continued after his death against his legal representative.2. This reference relates to the eassessment years 1961-62 to 1969-70. For the first eight years Rameshwar Prasad filed returns under the W.T. Act on 12th April, 1970, while for the assessment year 1969-70, return was filed on 12th March, 1970. The belated returns were entertained. The WTO, in due course, finalised and completed assessments for all these years on 23rd May, 1970.3. Subsequently, the WTO initiated penalty proceedings under Section 18(1)(a) of the W.T. Act by issuing show-cause notice under that provision. Rameshwar Prasad filed a reply on 23rd June, 1970. He took the plea that the total wealth for the aforesaid year was below the taxable limit. He did not commit any delibe...
Tag this Judgment!Ram Charan Kasera Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Mar-27-1980
Reported in: [1980]46STC228(All)
R.R. Rastogi, J.1. In these two revisions filed by M/s. Ram Charan Kasera, Aligarh, relating to the assessment years 1969-70 and 1971-72, there is a common question involved and it is as to whether zinc mazak is an alloy of zinc liable to be taxed as such or is it liable to be taxed as an unclassified item.2. The assessee carried on business in zinc mazak and other metals. Admittedly, zinc mazak is a trade name given to an alloy consisting of 4 per cent aluminium, per cent magnesium, 0.3 per cent copper and 95 per cent zinc. It is used for the purposes of die-casting.3. By Notification No. ST-3085/X-902 (16)-49 dated 3rd August, 1949, issued under Section 4 of the U. P. Sales Tax Act it was declared that with effect from 1st April, 1949, the provisions of Section 3 of the U. P. Sales Tax Act ''shall not apply to the sales of copper, tin, nickel and zinc or any alloy containing any of these metals only'. This notification was amended by Notification No. ST-2631/X-902 (64)-50 dated 21st ...
Tag this Judgment!Shervani Sugar Syndicate (P.) Ltd. and Marketing Services Agency (P.) ...
Court: Allahabad
Decided on: Mar-26-1980
Reported in: (1980)18CTR(All)262; [1980]125ITR158(All); [1980]4TAXMAN202(All)
H.N. Seth, J.1. These four references, made under Section 256(2) of the I.T. Act, 1961, can be conveniently disposed of by a common judgment.2. The assessee in I.T.R. No. 865 of 1977 and I.T.R. No. 88 of 1978, M/s. Shervani Sugar Syndicate (P.) Ltd., Allahabad, is a company registered under the Indian Companies Act. Daring the previous years, relevant to assessment years 1970-71 and 1973-74, the company paid the following amounts as annual remuneration to its directors, other than the managing directors:1. Rs. 6,000 for the assessment year 1970-71. 2. Rs. 13,500, for the assessment year 1973-74. 3. The assessee in I.T.R. No. 86 of 1978 and 87 of 1978 is M/s. Marketing Services Agency (P.) Ltd., which too is a company registered under the Indian Companies Act. During the previous years relevant to the assessment years 1971-72, 1972-73 and 1973-74, this assessee also paid a sum of Rs, 3,069, Rs, 6,684 and Rs. 6,257, as annual remuneration to its directors.4. Both the assessees claimed th...
Tag this Judgment!Ram Sewak Jaiswal Vs. Abdul Majeed and ors.
Court: Allahabad
Decided on: Mar-21-1980
Reported in: AIR1980All262
Deoki Nandan, J.1. This is a plaintiffs second appeal in a suit for ejectment from a house. The plaintiff's case was that Aziz Uddin, who was the father of the three defendants; Abdul Majeed, Abdul Hameed and Abdul Wahid, took the house in suit as a tenant for eleven months on payment of Rs. 5/- per month as rent, under a Sarkhat dated 12th Oct. 1957. The defendants denied the plaintiff's title and claimed that they were occupying the house as licensees under the original owner thereof. They even alleged that although they had come to know from the proceedings in Suit No. 396 of 1964 (Lakhoo v. Sakina Bibi) to which they and the present plaintiff also were parties, Aziz Uddin, had purported to sell the house to the present plaintiff but, according to the defendants, he was not competent to do so as he was a mere licensee. The Sarkhat was also denied and it was contended that at any rate it was inadmissible in evidence for want of registration.2. Several issues were raised in the case. ...
Tag this Judgment!State Vs. Azimulla
Court: Allahabad
Decided on: Mar-20-1980
Reported in: 1980CriLJ1353
M. Murtaza Husain, J.1. This is a complainant's appeal filed after obtaining special leave from this Court against the acquittal of the respondent ordered by the learned Sessions Judge, Rae Bareli in Criminal Appeal No. 95 of 1974 on 19-2-1975.2. The facts of the case under appeal are that the Food Inspector of Rae. Baraeli Municipal Board Sri G.D. Das filed a complaint in the Magisterial Court at Rae Bareli that at about 9.50 a. m. on 13-11-1973 the respondent was carrying two tins containing buffalo milk on his cycle. The Food Inspector, after giving prescribed notice to the respondent, purchased 660 M. L. milk from the respondent. Its due-price was paid. The sample thus obtained was duly sealed in three containers in accordance with rules and a-recovery memo was prepared. One-phial was handed over to the respondent and the other was sent to the Public Analyst who reported that the milk, whose sample was sent to him, was deficient in non-fatty solids by about 20%. When the respondent...
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