Allahabad Court August 1980 Judgments
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Suraj Bhan Vs. Gaj Raj Singh and ors.
Court: Allahabad
Decided on: Aug-29-1980
Reported in: AIR1981All149
S.D. Agarwal, J.1. This is an execution second appeal. Briefly the facts giving rise to this appeal are as follows:--Respondent No. 4, Khacheru Singh, entered into an agreement for sale of the property in question on l6th July, 1964 in favour of respondents Nos. 1, 2 and 3, Gaj Raj Singh, Jatat Singh and Jai Singh, Rs. 5,000/- was paid by respondents Nos. 1, 2 and 3, as earnest money and the property was agreed to be sold for Rs. 10,000/-. On 12th August, 1966 a suit was filed for specific performance of the contract of sale. This suit was decreed on 6th Sept., 1967. Thereafter the decree-holder put the decree into execution. Khacheru Singh filed an objection to the effect that the property in dispute had already been sold away in execution of the decree in suit No. 34 of 1966, Suraj Bhan v. Khacheru Singh and as such no saleable interest was left in the property and the decree could not be executed. Suraj Bhan also filed an objection contending that the sale in his favour had been con...
Sita Ram and ors. Vs. State
Court: Allahabad
Decided on: Aug-20-1980
Reported in: 1981CriLJ65
K.N. Seth, J.1. On 23-8-1971 at about noon time an incident took place in village Kanaili, Police Station Sarai Aqil district Allahabad, in which Ganesh Din lost his life and Surya Bali Singh, Daya Ram Singh and Gaya Prasad Singh received injuries. In Sessions Trial No. 91 of 1973 the appellants have been found guilty for committing the murder of Ganesh Din and causing injuries to Surya Bali Singh and others. For the murder of Ganesh Din, Sita Ram has been sentenced to imprisonment for life under Section 302, I.P.C. The remaining four appellants, namely, Din Bandhu, Lalji, Ram Naresh and Sarwan Kumar have been awarded the same sentence under Section 302/149, I.P.C. The appellants have further been convicted and sentenced to various terms of imprisonments for other offences committed in the incident. The sentences have been directed to run concurrently.2. Against the order of the learned Additional District and Sessions Judge, Allahabad, dated 18-11-1974 the present appeal was filed in ...
Khedan Lal and Sons Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Aug-18-1980
Reported in: 1980CriLJ1346
H.N. Seth, J.1. These four petitions under Artcle 226 of the Constitution, raise a common question of law, arising in similar circumstance, and they can conveniently be dealt with and disposed of by a common judgment.2. M/s. Khedan Lal and Sons, Varahasi (petitioner in writ petition Nos, 4613, 6792, 316) is a partnership firm. It manufactures, sells, stores, supplies and distributes Zarda (chewing. tobacco) through various dealers in the State. Outside dealers also place orders for the supply of tobacco manufactured by the firm. Sri Nand Kishore proprietor of Agra Sughandhi Bhandar, Agra (petitioner in writ petition No. 3930) Bhagwan Das and Sons, Narhi, Lucknow, Hanuman Pd., Narhi Lucknow, Rajendra Pd., of Rana Bazar Baragaon Gonda, are some of the persons who deal in tobacco manufactured by M/s. Khedan Lal and Sons. In the month's of January and April, 1975, various Food Inspectors obtained from the aforesaid dealers, samples of tobacco manufactured by M/s. Khedan Lal and Sons which,...
Commissioner of Wealth-tax Vs. Padampat Singhania
Court: Allahabad
Decided on: Aug-12-1980
Reported in: [1982]133ITR620(All)
H.N. Seth, J.1. At the instance of the CWT, the Income-tax Appellate Tribunal, Allahabad, has in the cases of the assessees, Sri Padampat Singhania (HUF), Kailashpat Singhania (HUF) and Sri Laxmipat Singhania (HUF), for the assessment years 1965-66 and 1966-67, stated these three cases and has referred the following questions for the opinion of this court :' 1. Whether, on the facts and in the circumstances of the case, the liability to the Kamla Town Trust for payment of Rs. 13,53,005.57 undertaken by J. P. Agarwal by virtue of the dissolution deed dated 10th January, 1949, became the liability of the firm on its reconstitution under the partnership deed dated 25th February, 1949, and, subsequently, the liability of the three Singhania Brothers to the extent of one-third share eachand was deductible from the total wealth of the assessee in its wealth-tax assessments for the assessment years 1965-66 and 1966-67 ? 2. Whether the aforesaid liability as held by the Appellate Tribunal was ...
Commissioner, Sales Tax Vs. Lakshmi Ratan Engineering Works Ltd.
Court: Allahabad
Decided on: Aug-12-1980
Reported in: [1982]49STC173(All)
R.R. Rastogi, J.1. These four revisions can be conveniently disposed of together. The assessee, M/s. Lakshmi Ratan Engineering Works Limited, Behari Niwas, Kanpur, carried on business in manufacture of textile machines and parts, etc. It is registered both under the U.P. and the Central Sales Tax Acts. For the assessment year 1971-72, the accounts of the assessee maintained in respect of intra-State transactions were rejected mainly for two reasons : firstly that there was difference in the books and returned figures and secondly that the turnover disclosed in proportion to the electricity consumed when compared with the immediately preceding year appeared to be very much inadequate. The accounts of the assessee maintained in respect of inter-State transaction as well were rejected for the reason that the accounts in respect of intra-State transactions had been rejected. Accordingly the assessing officer determined the taxable turnover both under the U.P. and the Central Acts to the be...
Dr. Pramod Kumar Vs. University of Allahabad and ors.
Court: Allahabad
Decided on: Aug-11-1980
Reported in: AIR1981All8
K.C. Agrawal, J. 1. The petitioner, Dr. Pramod Kumar, is a medical graduate from the Moti Lal Nehru Medical College, Allahabad. After having passed his M. B. B. S. examination in April 1975, he joined House Job in Orthopaedics for a period of one year with effect from April 1976 to March 1977. He thereafter, obtained a post graduate diploma in Orthopaedics. Having obtained the Diploma, he joined post graduate course of D. M. R. E. Before he could succeed in this Degree, he applied in December 1979, for admission to the post graduate course in Radiology. The application came up for consideration for provisional selection before the College Council, which consisted of all the Heads of the Departments and the Principal of the College, The College Council found that the petitioner since had joined the Provincial Medical Service and did not obtain prior permission from the State Government, his application for admission to the M. D. Course could not be considered. 2. However, the applicatio...
Ram Krishna Kapoor and anr. Vs. Purshottam Das Poddar and anr.
Court: Allahabad
Decided on: Aug-08-1980
Reported in: AIR1981All21
V.N. Verma, J.1. This appeal is directed against an order dated 21-5-1976 passed by I Additional Civil Judge, Kanpur allowing the objection of the judgment-debtor under Order 21, Rule 90 C. P. C. and setting aside the auction sale with respect to House No. 36/47 Ram Mohan ka Hata and House No, 128/142 Dwarikadhish Road, Kanpur,2. One Ram Dutt Kajriwal brought a suit (Suit No. 1055 of 1952) against Purshottam Das Poddar at Calcutta and obtained an ex parte decree against him for Rs. 56,975 on 20-3-1952. The decree-holder got his decree transferred to the Court of I Civil Judge, Kanpur for execution. There he gave an application and prayed for attachment of three houses, namely, 36/47, Ram Mohan Ka Hata, 28/142 and 28/136 Dwarikadhish Road, Kanpur. In this case we are not concerned with the last mentioned house. The first two houses were attached by the Court Amin on 26-3-53. The judgment-debtor Purshottam Das Poddar filed an objection against the attachment under Order 21, Rule 54 C.P.C...
Mohd. Ibrahim Azimulla Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Aug-01-1980
Reported in: (1980)19CTR(All)328; [1981]131ITR680(All)
Sahai, J. 1. In pursuance of an order passed by this court, the Income-tax Appellate Tribunal, Allahabad Bench, has referred the following question of law for the opinion of this court:' 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in applying the provisions of Section 271(1)(c) of the Act ? 2. Whether, on the facts and in the circumstances of the case, merely because a revised return and thereafter another revised return was filed by the applicant voluntarily disclosing the profit earned by the applicant amounting to Rs. 61,460 and Rs. 51,810 there was a concealment of income under Section 271(l)(c) of the Act ? 3. Whether there was any material for the Tribunal to hold that the assessee must have known from the action of the officer in December, 1968, that he is making enquiries about the sale of import licence in M/s. Damo-dar Das & Company ' 2. Facts on which these questions of law have been founded are that penalty proceedings, under Se...
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