Allahabad Court September 1980 Judgments
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Commissioner, Sales Tax Vs. Kamal Engineering Works
Court: Allahabad
Decided on: Sep-30-1980
Reported in: [1981]48STC394(All)
R.R. Rastogi, J.1. The question involved in this revision filed by the Commissioner, Sales Tax, Uttar Pradesh, Lucknow, under Section 11(1) of the U. P. Sales Tax Act is as to whether pulleys are liable to be taxed as iron and steel under Section 14(iv) of the Central Sales Tax Act or as hardware, machinery or an unclassified item.2. The assessment year involved is 1973-74. The respondent-assessee carried on business in pulleys, agricultural implements, etc. For the aforesaid assessment year, the assessee disclosed intra-State sales of pulleys at Rs. 44,780 and of agricultural implements at Rs. 12,445. The assessing officer did not accept the book version nor did he agree with the assessee that the sales of pulleys purchased from U. P. were not taxable. He determined the total sales at Rs. 80,000 and allowed exemption in respect of sales of agricultural implements. It may be noted that pulleys were treated by him as 'mill stores and hardware'.3. The assessee filed an appeal, but remain...
Ram Singh Vs. Budh Sen and ors.
Court: Allahabad
Decided on: Sep-26-1980
Reported in: AIR1981All126
S.D. Agarwala, J. 1. This is a plaintiff's second appeal arising out of a suit filed for partition of one property in suit. The property in suit is a house. The plaintiff-appellant is the grandson of one Rahim Singh. The relevant pedigree if given below: RAHIM SINGH ______________________________|_____________________________________ | | Angan Lal Budh Sen | | |___________________________ | | | | | Taiyab Badla Titua | | ______________________________________________________________________| | | | | Aram Singh Ram Singh Lal Sing Gyan Singh2. Plaintiff-appellant's grandfather Rahim Singh was a Mohammedan. He had two sons, Angan Lal, and Budh Sen. There was a partition between Angan Lal and Budh Sen and the house in dispute came to the share of Budh Sen. When partition took place Angan Lal and Budh Sen were also Mohammedan. Thereafter Budh Sen and his sons were converted as Hindus and as such the case of the plaintiff-appellant was that being the grandson of Rahim Singh and son of Budh ...
Onkar Vs. Babu Ram and anr.
Court: Allahabad
Decided on: Sep-25-1980
Reported in: AIR1981All128
V.K. Mehrotra, J. 1. This is a defendant's second appeal. 2. Plaintiff-respondent Babu Ram brought a suit against the present appellant Onkau and his deceased father Faqir Chand at also Ram Saran, the younger brother of Faqir Chand, for recovery of a sum of Rs. 4,480/- with interest pendente lite and future. The case of the plaintiff was that Faqir Chand was the Karta of the joint Hindu family constituted by him and the other two defendants and had taken a loan of Rs. 2,000/- in the year 1952 for needs of the family including maintenance of his minor brother, and son had mortgaged the house belonging to the family as security for the loan. The plaintiff claimed that in case the amount was not paid by the defendants, the same may be permitted to be recovered by the sale of the mortgaged property. 3. The defendants, and, particularly the present appellant, contested the claim, inter alia, on the ground that the loan which hat been taken by Faqir Chand was not for legal necessity nor was ...
Ram Babu and ors. Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Sep-24-1980
Reported in: AIR1981All16
N.D. Ojha, J.1. In an auction held on 17th March, 1975 for the grant of a licence for one year to sell country liquor and Bhang in respect of certain shops situated in tahsil Garautha, District Jhansi, the petitioners were the highest bidders, their bids being for a sum of Rs. 2,20,000. On account of interim orders passed in certain writ petitions, the bidof the petitioners could not be accepted. However, on 31st March, 1975, as would be presently shown, an agreement wasarrived at between the petitioners and the District Excise Officer, whereby the petitioners agreed to run the shops in question on payment of the same amount of Rs. 2,20,000/- on a temporary basis till final orders were passed by the High Court in the writ petitions. Since the agreement arrived at, as aforesaid, could be terminated at any time, the mode of payment of the contract money was agreed to be on daily basis. On the basis of that agreement, the petitioners became entitled to run the shops in question with effec...
Munni Lal Sharma and ors. Vs. Executive Engineer, U.P. Electricity Boa ...
Court: Allahabad
Decided on: Sep-23-1980
Reported in: (1981)IILLJ447All
J.M.L. Sinha, J. 1. This is a writ petition filed under Article 226 of the Constitution assailing the order dated 11th October, 1977 by which the petitioners have been retrenched.2. The facts giving rise to this petition can, briefly be stated as under:The petitioners were employees of U. P. Stale Electricity Board, Harduaganj Store Purchase Division, Stage 4, Qasimpur Power Houses, Aligarh. On 11th October, 1977 they were served with a notice that their services shall stand terminated w.e.f. 15th November, 1977. The petitioners stand is that by that time, each one of them put in 12 to 15 years of services, that no regulation had been framed prescribing the age of retirement and, consequently they had a right to continue in service; that they were workmen within the meaning of that expression as defined in the Industrial Disputes Act, and the order terminating their services is illegal being in violation of Section 6N of the U. P. Industrial Disputes Act. The petitioners have according...
Union Northern Railway and anr. Vs. Firm Anis Khan and ors.
Court: Allahabad
Decided on: Sep-18-1980
Reported in: AIR1981All18
Deoki Nandan, J.1. The only point canvassed in this second appeal on behalf of the Railway Administration of the Northern and North-Eastern Railways is whether a claim addressed by the plaintiff-respondent to Divisional Traffic Superintendent, Varanasi, by means of a letter dated 27-8-1968, a copy of which is Ex. 17 on the record, was a sufficient compliance of the requirements of Section 78-B of the Indian Railways Act, 1890. The finding recorded by the lower appellate court is that although the claim was addressed to Divisional Traffic Superintendent, Varanasi, the Railway Administration took notice of it and the loss was assessed, vide-Ext. 18 dated 8-9-1968, by the Assistant Commercial Superintendent, Varanasi. According to the lower appellate court it is clear from this certificate that the claim addressed by the plaintiffs to the D. T. S. Varanasi ultimately reached the Commercial Superintendent who acted upon it and deputed an officer of the department to assess the loss and ass...
Dass Hitachi (P.) Ltd. and anr. Vs. the Assistant Commissioner (Assess ...
Court: Allahabad
Decided on: Sep-18-1980
Reported in: [1981]48STC142(All)
H.N. Seth, J.1. The petitioners in these three writ petitions under Article 226 of the Constitution are M/s. Dass Hitachi (Private) Limited, hereinafter referred to as the petitioner and Sri S. K. Dass, the Managing Director of the petitioner. The petitioner carries on the business of manufacturing and selling electric meters which are known as electric energy meters or kilo watt hour meters (K. W. H. meters) and is liable to assessment under the U. P. Sales Tax Act as well as under the Central Sales Tax Act. The controversy in these petitions concerns the notices under Section 22 of the Sales Tax Act in respect of the assessment years 1972-73, 1973-74 and 1974-75 as also that under Section 21 of the U. P. Sales Tax Act for the assessment year 1974-75, issued to the petitioner by the Assistant Commissioner (Assessment), Sales Tax, Ghaziabad. Whereas relief in respect of notices issued to the petitioner under Section 22 of the Sales Tax Act for the assessment years 1972-73 and 1973-74 h...
Ram Bux Vs. Ram Karan and ors.
Court: Allahabad
Decided on: Sep-16-1980
Reported in: AIR1981All6
Deoki Nandan, J.1. The first point which arises for consideration in this second appeal by the plaintiff is of limitation, The point arises this way. The plaintiff-appellant in the present case was the judgment-debtor in Suit No. 483 of 1952 of the Court of Munsif Jaunpur in execution of the decree; in that suit agricultural land belonging to the present plaintiff-appellant were attached on 21-12-1953. Proceedings for execution of that decree by sale of the agricultural land were taken by the Collector, Jaunpur, 20-4-1955 was the date fixed for the auction sale and the land was sold for Rs. 744/-. The 7th defendant respondent Shyam Charan was the auction purchaser. It is alleged that the present plaintiff-appellant deposited the sum of Rs. 789/- on 18-5-1955 within 30 days of the sale before the Collector and applied for setting aside of the sale. Having done so, the plaintiff went home thinking that the sale would be set aside, but it appears, according to the plaintiff's case, that t...
Sahdeo and ors. Vs. Board of Revenue and ors.
Court: Allahabad
Decided on: Sep-16-1980
Reported in: AIR1980All408
ORDERR.S. Singh, J. 1. This writ petition is directed against the order of the Board of Revenue dated 11-6-1974 dismissing the petitioner's Second Appeal.2. The dispute is between Sahdeo and others, the petitioners and Brij Kishore, respondent No. 4 regarding title of the plots of the disputed land. In a correction of paper case moved on behalf of the respondent No. 4, by order of the S. D. O. dated 19-6-1956, the name of respondent No. 4 was re-corded over the disputed land. In that proceeding the father Of the petitioners, who was also a party in that case, filed a written statement admitting petitioners' possession from 1950. A suit for injunction was filed by the petitioners on the allegation that they are in possession challenging the order dated 19-6-1956 passed by the S. D. O. in the correction case on the ground of fraud. The suit was dismissed by the Munsif. The decree of the Munsif was affirmed by the District Judge. The petitioners filed a second appeal in the High Court and...
Addl. Commissioner of Income-tax Vs. U.P. State Agro Industrial Corpor ...
Court: Allahabad
Decided on: Sep-16-1980
Reported in: [1982]133ITR597(All); [1981]6TAXMAN161(All)
Seth, J. 1. At the instance of the Commissioner of Income-tax, Lucknow, this court called for and the Income-tax Appellate Tribunal, Allahabad, has stated the case and has referred the following question of law for the opinion of this court :' Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the sums of Rs. 12,80,428 and Rs. 2,23,480 were not rightly included in the total income of the assessee '2. Briefly stated, facts giving rise to the present reference are' that the assessee, M/s. U.P. State Agro Industrial Corporation, Lucknow (hereinafter referred to as the ' Agro Corporation '), was set up in March, 1967, as a body registered under the Indian Companies Act. The authorised capital of the Agro Corporation had been subscribed by the Govt of India and the Govt. of Uttar Pradesh. On September 10, 1970, the Agro Corporation entered into a contract with the State Trading Corporation of India (hereinafter referred to as the ' t...
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