Allahabad Court April 1980 Judgments
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Ram Ratan Misra and anr. Vs. Smt. Bittan Kaur
Court: Allahabad
Decided on: Apr-15-1980
Reported in: AIR1980All395
A. Banerji, J. 1. The question raised in this second appeal by the defendant is an interesting one. A mortgage deed is executed. When it comes to the proof of the deed the only surviving attesting witness is not examined. Instead the plaintiff examines the lawyer who drafted the mortgage deed and helped in the execution of the deed. Admittedly, the lawyer had not signed the deed as an attesting witness. Both the courts below held the execution of the deed duly proved and also justified the absence of the attesting witness on the ground of his having been won over. The suit on the basis of the mortgage deed has been decreed by the courts below.2. In this appeal learned counsel for the appellant contended that the execution of the mortgage deed has not been duly proved and the evidence of other witnesses could not be looked into or relied upon by the court below unless the case came under the proviso to Section 68 or fell within the ambit of Section 17 of the Evidence Act. Learned counse...
In Re: Lakshmi Industries and Cold Storage Company (P) Ltd.
Court: Allahabad
Decided on: Apr-15-1980
Reported in: [1980]124ITR828(All); [1981]5TAXMAN87(All)
C.S.P. Singh, J. 1. This is an application for recalling our order dated18th October, 1979 Addl. CIT v. Lakshmi Industries & Cold Storage Co. : [1980]122ITR993(All) by which we had answered the reference madeat the instance of the Commissioner in favour of the Commissioner. Itappears that by an oversight, the office had not shown the name ofSri S. P. Gupta as counsel for the assesses, as a result of which noneappeared for the assesses, and the hearing took place ex parte. Theapplication for recalling the order has been made on the ground that theassessee should not be made to suffer on account of the mistake committedby the office of the court, viz., by the name of counsel for the assessee notbeing shown in the cause list as a result of which the assessee could notbe heard in the matter. 2. It appears to us to be well established that every court and Tribunal has inherent power to correct a mistake committed by it which has resulted in injustice to a party. (See Sub-Divisional Officer ...
The Pioneer Limited Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Apr-15-1980
Reported in: (1980)IILLJ420All
K.N. Singh, J.1. This petition is directed against the award of Labour Court, Gorakhpui, dated December 9, 1976.2. The petitioner is a public limited company, which publishes two daily newspapers from lucknow, cue in English known 'Pioneer' and the other in Hindi known as 'Swatantra Bharat'. Munna Lal Srivastava, respondent No. 3 was employed as correspondent of Pioneer at Gorakhpur. He was acting as correspondent for some other agencies also. On 18th August, 1973, the Managing Editor of Pioneer, terminated the services of Munna Lal Srivastava respondent-workman with immediate effect. On a dispute being raised on behalf of the workman, the State Government by its notification dated 8th June, 1974, referred the matter of dispute for adjudication to the Labour Court at Gorakhpur, under Section 10(1) of the lndusuial Disputes Act (Central Act). The dispute referred was whether the termination of service of Munna Lal Srivastava by the employer was justified and legal; if not, to what relie...
Kapoor Chand JaIn Vs. District Judge, Mathura and ors.
Court: Allahabad
Decided on: Apr-14-1980
Reported in: AIR1980All275
Satish Chandra, C.J. 1. Finding himself unable to agree with the decision in Deep Chandra Pant v. III Addl. District Judge, Nainital (1978 All Rent Cas 199), a learned single Judge referred 'this question' (without framing the question) and the case for decision by a larger Bench. That is how the matter has come before this Full Bench.2. Deep Chandra's case interpreted Sub-section (3-A) of Section 12 of the U. P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972 (hereinafter called the 'Rent Act'). Subsection (3-A) of Section 12 of the Rent Act provided for the occurrence of vacancy when a Government servant is transferred. Sub-section (3-A) was added to the Act by the Amending Act No. 28 of 1976 with effect from July 5, 1976. Before the introduction of Sub-sec. (3-A) Section 12 of Rent Act provided for deemed vacancy of buildings in certain cases. A residential building was deemed to be vacant, i. e., a landlord or tenant of a building shall be deemed to have ceased...
Smt. Fatmabibi Vs. Smt. Irfana Begam and ors.
Court: Allahabad
Decided on: Apr-11-1980
Reported in: AIR1980All394
Deoki Nandan, J. 1. This is a plaintiffs second appeal in a suit for partition.2. The relationship between the parties is not in dispute. It was alleged by the defendants Nos. 1 to 3, who are the heirs of Syed Imtiyaz Ali, that the property in suit had been gifted by Syed Amir Ali to Syed Imtiyaz Ali, father of Syed Wajid Ali, by a registered instrument dated 1st April, 1914. The gift deed excluded Syed Sajjad Ali, the plaintiff's husband, from any right to the house. He was, however, permitted to continue to live in it if he remained of good character. If the gift was a fact and valid in law, the plaintiff appellant as the widow of Syed Sajjad Ali had no case. The two courts below took that view and dismissed the suit without deciding the other issues raised in the case.3. It is not necessary to refer to the whole case of the parties or their pleadings. Issue No. 8 raised the question whether the gift deed dated 1st April, 1914 relied upon by the defendants Nos. 1 to 3 is void and ill...
Commissioner of Income-tax Vs. Ram Niwas Agrawal
Court: Allahabad
Decided on: Apr-11-1980
Reported in: [1980]125ITR432(All); [1980]4TAXMAN341(All)
H.N. Seth, J.1. For the assessment year 1962-63, the ITO acting under Section 271(i)(c) of the I.T. Act, imposed a penalty of Rs. 25,031 on the assessee. Eventually, in appeal, the Income-tax Appellate Tribunal quashed the imposition of that penalty. At the instance of the revenue, this court called upon the Tribunal to state the case and to refer the following question for the opinion of this court:' Whether, on the facts and in the circumstances of the case, was the Tribunal justified in cancelling the penalty imposed on the assessee for the assessment year 1962-63 '2. The Tribunal has accordingly stated the case for our opinion.3. It appears that in the course of assessment proceedings for the assessment year 1963-64, the ITO came across certain hundi loans alleged to have been taken by the assessee for the purposes of its business. When the ITO started enquiry into the genuineness of those credits, the assessee surrendered an amount of Rs. 55,000, representing such hundi loans, to ...
indodan Milk Products Vs. State of U.P.
Court: Allahabad
Decided on: Apr-11-1980
Reported in: [1981]48STC197(All)
Satish Chandra, C.J.1. In this group of writ petitions the question is if condensed milk is liable to sales tax. There is a constant tussle between the State Government which wants to tax it and the dealers who wish to avoid . it. This problem has come before this Court for the fourth time now.2. On the first occasion, in Nestle's Products (India) Ltd. v. Commissioner of Sales Tax [19631 14 S.T.C. 606 this Court held that condensed milk is not milk within the meaning of Section 4(1) of the U.P. Sales Tax Act, 1948, and, therefore, not exempt from sales tax. Condensed milk is milk product within the meaning of the relevant notification dated 7th June, 1948, and, if it is sold in sealed containers, it is liable to sales tax. The sales tax reference of 1954 was answered in favour of the revenue.3. The view taken in the Nestle's Products' case [1963] 14 S.T.C. 606 was doubted and the matter was referred to a Full Bench in Indodan Milk Products Ltd., Muzaffarnagar v. Commissioner of Sales T...
M.P. Rais Vs. Controller of Estate Duty
Court: Allahabad
Decided on: Apr-10-1980
Reported in: (1980)18CTR(All)287; [1980]125ITR638(All)
H.N. Seth, J.1. At the instance of the accountable person the Income-tax Appellate Tribunal, ' B ' Bench, Allahabad, has 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 including a sum of Rs. 8,000 representing the value of jewellery owned and possessed by the deceased in its estate under the Estate Duty Act, 1953 '2. Srimati Kasturi Devi, who was an income-tax and wealth-tax payer, died on 22nd of May, 1964. She left her son, viz., M. P. Rais, as the accountable person. In her wealth-tax returns for and up to the assessment year 1963-64, she used to show jewellery valuded at Rs. 30,000 as part of her wealth. After her death the accountable person filed estate duty return showing the value of the jewellery left by Smt. Kasturi Devi as ' nil '.3. The Asst. Controller observed that in the wealth-tax returns filed by her for the years 1961-62 to 1963-64, i.e., u...
Commissioner of Gift Tax Vs. Jagannath Prasad Pandey.
Court: Allahabad
Decided on: Apr-10-1980
Reported in: (1980)18CTR(All)267
1. JUDGMENT : Satish Chandra C.J. - One Sri Jagannath Pd. Pandey had large agricultural holding of about 61 Bighas. On 12th Oct. 1971 he executed a deed of gift of that holding in favour of his two sons- Brij Behari Lal and Krishna Behari Lal. Within three months of the execution of the deed of gift Jagan Nath Pd. Pandey died. The question arose whether the gift was liable to tax. The GTO held that the holding was owned individually by the donor and the gift was valid. The taxable gift was assessed at Rs. 56,000/- and on that basis assessment under the GT Act followed, 2. The assessee took up the matter in appeal. The AAC relying upon the order passed by the Appl. CED under the ED Act relating to deceased Jagan Nath Pd. held that the agricultural holding had belonged to the HUF of which Jagan Nath Pd. was the Karta. The gift was invalid. The assessment order was reversed. 3. The Revenue felt aggrieved and went up in appeal to the Tribunal. The Tribunal held that the agricultural land b...
Smt. Aziz Fatima Vs. Munshi Khan
Court: Allahabad
Decided on: Apr-09-1980
Reported in: AIR1980All277
K.C. Agarwal, J.1. This is a plaintiff's appeal arising out of a suit for possession over a shop situate in Qila, district Aligarh. The petitioner was the owner of the disputed shop. On being requested by the defendant for giving the shop temporarily, the plaintiff inducted the defendant into possession of the shop as a licensee. The defendant was asked to vacate the shop after three months in 'August 1963, but the defendant did not do so. Consequently, the plaintiff gave him a notice dated 5-11-1963 revoking the licence. The defendant did not pay any heed to the notice and continued in possession of the shop. Consequently, the plaintiff filed Suit No. 238 of 1967 in the court of Judge Small Causes, Aligarh for recovery of mesne profits from the defendant. The suit was contested by the defendant on the ground that he was not a licensee, but was a tenant. On 11-8-1967 the suit was decreed for compensation with effect from 1-8-1963 up to 31-3-1967. The defendant filed a revision against ...
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