Allahabad Court January 1981 Judgments
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Addl. Commissioner of Income-tax Vs. Balrampur Raj Electric Supply Co.
Court: Allahabad
Decided on: Jan-09-1981
Reported in: (1981)21CTR(All)94; [1981]128ITR615(All)
Satish Chandra, C.J.1. For the assessment year 1964-65, Messrs. Balrampur Raj Electric Supply Co., Gonda, the assessee, claimed deduction of Rs. 2,07,071, being the initial contribution made by it for gratuity under the gratuity fund scheme. The scheme was recognized by the Commissioner on March 4, 1964. Under the scheme, all permanent employees of the assessee-company were to be paid gratuity at the rate of 15 days' wages per year of service at the time of the termination of the contract of service. The ITO estimated the amount of Rs. 50,000 as payable towards the gratuity. He disallowed the balance. On appeal, the AAC held that the initial contribution of Rs. 85,323 alone was allowable. Aggrieved, the assessee as well as the department went up to the Tribunal.2. The Tribunal held that Rule 104 of the I.T. Rules read with Section 37(1) of the Act lays down the limit and does not provide for the exact amount allowable towards payment of gratuity. The salary paid to the employee in the ...
Commissioner of Sales Tax Vs. Babu Lal Parmanand
Court: Allahabad
Decided on: Jan-09-1981
Reported in: [1982]49STC181(All)
R.R. Rastogi, J.1. This is the Commissioner's revision under Section 11(1) of the U.P Sales Tax Act. The respondent-assessee, a partnership firm, carried on business in foodgrains, oil-seeds and bardana at Mauranipur, Jhansi. In its assessment to tax under the Central Sales Tax Act for the assessment year 1961-62 the assessee had disclosed inter-State sales at Rs. 15,745. During the course of assessment proceedings on a scrutiny of the accounts the Sales Tax Officer found that in respect of purchases made by it as purchasing agent for ex- U.P. principals, it had used its own bardana, the value of which was Rs. 34,051.73. In the opinion of the Sales Tax Officer these sales of bardana were liable to be treated as inter-State sales. The contention of the assessee was that since it had made supplies of bardana from its own account, the same could not be treated as sales liable to tax under the Central Act. That argument was repelled and the aforesaid amount was brought to tax. In respect o...
Yadav Medical Store, Allahabad Vs. the State of Uttar Pradesh and ors.
Court: Allahabad
Decided on: Jan-08-1981
Reported in: AIR1981All139
M.N. Shukla, J. 1. This writ petition raises some constitutional and legal questions of considerable importance. The phenomenon has been noticed by jurists as well as Courts which have had occasion to decide such matters, that the ramifications of governmental functions and State activities in this era of welfare State are fast expanding. A necessary concomitant of this is the anxiety to keep the State within bounds and not permit it in the course of its stride to ride rough shod over certain well established guarantees and safeguards enjoyed by the people. This has resulted, inter alia, in importing some salutary inhibitions even in the realm of administrative law which until sometime ago was regarded as comparatively immune from constitutional restraints. The development of this aspect of law is clearly revealed in cases where the State indulges in such activities as carrying on business, making of a contract etc., functions which are undertaken by the State obviously in the exercise...
Commissioner, Sales Tax Vs. Thakur Ram Kishori Lal
Court: Allahabad
Decided on: Jan-06-1981
Reported in: [1981]48STC294(All)
R.R. Rastogi, J.1. These three revisions filed by the Commissioner, Sales Tax, can be conveniently taken up together. The assessment years involved are 1976-76, 1976-77 and 1977-78. The assessee carried on business, inter alia, in purchase and sale of brass scraps and the question in the present revisions is confined to the taxability of the same. The Sales Tax Officer assessed the turnover in respect of sales of scraps under entry No. 1 of the schedule to Notification No. ST-II-4949/X-10(2)-74 dated 30th May, 1975, which reads :All kinds of minerals, ores, metals and alloys except those included in any other notification issued under the Act.2. The turnover in respect of these goods is liable to tax at the point of sale by the manufacturer or by the importer and the rate of tax is 2 per cent. This notification has come into effect from 1st June, 1975.3. The assessee's contention was that he was not liable to tax in respect of the aforesaid turnover under the aforesaid entry because he...
Nagta Singh Vs. Shiv Singh and ors.
Court: Allahabad
Decided on: Jan-05-1981
Reported in: AIR1981All75
Deoki Nandan, J. 1. This is a defendant's second appeal in a suit for possession over certain plots of land and a house in village Gorti Kanda, Patti Bharpur of the district of Tehri Garhwal. The trial court dismissed the suit but the lower appellate court decreed it, hence this second appeal. 2. One Lalloo was married to Smt. Rupdei. They had a son Badru. Luthi Singh, Shiv Singh, Gajadhar and Budh Singh, the plaintiffs are the sons of Badru. Smt. Bisweshwari and Smt. Sateswari defendants respondents Nos. 2 and 3 are his daughters. Of the four plaintiffs only Shiv Singh has been impleaded as the first respondent, as it appears that in the lower appellate court only Shiv Singh, the second plaintiff, had appealed from the trial court's decree, and he had not impleaded the other plaintiffs as respondents. After Lalloo's death Smt. Rupdei took Galya as a Kathaia and Nagta Singh, the defendant appellant, was born of their union. 3. It appears that the agricultural lands of which Lalloo was ...
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