Allahabad Court October 1981 Judgments
Manni Lal and anr. Vs. Sales Tax Officer and ors.
Court: Allahabad
Decided on: Oct-23-1981
Reported in: [1982]49STC354(All)
C.S.P. Singh, J.1. The petitioners were partners of a firm against which there were certain sales tax dues. It appears that these dues were not paid as a result of which recovery certificates were issued by the Sales Tax Officer. There was a dispute between the petitioners and the department regarding adjustment of certain payments alleged to have been made by the petitioners. In paragraph 8 of the petition the petitioners allege that adjustment had not been granted in respect of 17 items of payments which had been made by them. In the writ petition they have prayed for a direction commending the respondents from refraining from realising the amounts mentioned in the recovery certificates without first adjudicating upon the claim of the petitioners for adjustment of the dues from the amounts alleged to have been paid by them. By an earlier order, this Court directed the Sales Tax Officer to go into the claim of the petitioners for adjustment and to examine as to whether the payments al...
Tag this Judgment!Sadanand Tripathi Vs. State of Uttar Pradesh and ors.
Court: Allahabad
Decided on: Oct-23-1981
Reported in: 1982CriLJ732
H.N. Seth, J.1. By this petition under Article 226 of the Constitution, Sadanand Tripathi alias Sant Gyaneshwar Sri Sadanand Param Hans, challenges the validity of his detention under the provisions of Section 3, National Security Act, authorised by Sri K. K. Prasad, designating himself as the District Magistrate, Deoria, vide his order dated 23rd June. 1981.2. Amongst other grounds the petitioner questioned the validity of the order dated 23rd June, 1981 on the ground that Sri K. K. Prasad was not competent to pass that order, as on that day he was not a District Magistrate, envisaged by Section 3, National Security Act3. Facts relevant for purposes of the aforesaid submission, briefly stated are that, one Sri S. N. Jha was the regular District Magistrate, Deoria, He took earned leave for the period 3rd June, 1981 to 30th June, 1981. The Commissioner, Gorakhpur Division, while sanctioning leave to Sri Jha passed an order dated 29th May, 1981' providing that during th9 said period the ...
Tag this Judgment!Ram Pal Singh Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Oct-23-1981
Reported in: 1982CriLJ424
H.N. Seth, J.1. On 2-1-1978 applicant Ram Pal filed a complaint before the Judicial Magistrate, Saidpur, against Hira Lai Ram Surat Chameli and Mita alleging that in a mutation case initiated by his wife Smt. Fadhika Devi, in the Court of Tahsildar, Saidpur, Hira Lai filed a forged document purporting to be deed of .agreement dated 18-12-1973 executed by one Smt, Purnamasi Devi, and prayed that Hira Lai who had filed the document as well as Ram Surat the scribe thereof and Chameli and Mita who had set themselves up as 'attesting witnesses be prosecuted for committing offences Under Sections 465, 467, 468, 419 and 420 I.P.C. The Judicial Magistrate after recording the statements of the complainant and his witnesses, took cognizence of an offence Under Section 468 IPC and summoned the accused named in the complaint.2. The accused appeared before the Court and raised a preliminary objection to the effect that cognizance of the offence, on the basis of the complaint filed by Ram Pal Singh,...
Tag this Judgment!Sita Ram Gupta Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Oct-22-1981
Reported in: (1982)29CTR(All)107; [1982]137ITR819(All); [1982]10TAXMAN75(All)
C.S.P. Singh, J.1. The petitioner passed his B.Com. (Commerce) from Bundelkhand University in the year 1978. Thereafter, he started practice before the I.T. authorities. It transpires that the petitioner sought to appear in an estate duty case relating to the estate of Smt. Kesharbai of Jhansi. The Asst. Controller of E.D., Agra, by order dated 31st August, 1981, informed the petitioner that under instructions from higher authorities he would not be allowed to appear in that case. The petitioner has filed the present petition challenging this order. In the counter-affidavit filed by the Department, the stand has been taken that the petitioner was not qualified to appear in estate duty cases, and the impugned order was passed on this consideration. Section 83 of the E.D. Act sets out the persons, who are entitled to appear before the authorities in connection with proceedings under the Act. Five categories of persons are entitled to appear: (1) a relative of the accountable person, (2) ...
Tag this Judgment!S. Devendra Singh Vs. Controller of Estate Duty
Court: Allahabad
Decided on: Oct-19-1981
Reported in: (1982)27CTR(All)331; [1982]136ITR176(All); [1982]10TAXMAN113(All)
Rastogi, J.1. The Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, has referred the following two questions for our opinion !'1. Whether, on the facts and in the circumstances of the case, the value of the jewellery at Rs. 42,388 was rightly included in the computation of the deceased's estate ? 2. Whether the Income-tax Appellate Tribunal was right in holding that inclusion of the shares of other lineal descendants in the estate of the deceased for rate purposes was justified under Section 34(3)(c) of the Act?' 2. At the time of the hearing of the reference we were not addressed on question No. 1 by the learned counsel for the accountable person. This question, therefore, does not survive for our consideration.3. Coming to the other question the facts giving rise to it, in brief, are that one Sri Balwant Singh died on October 27, 1965. His wife, Smt. Britain Kaur, as well died a little later and their son, Devendra Singh, filed a statement of the estate left by the deceased ...
Tag this Judgment!Dr. O.P. Shukla and Etc. Vs. M.L.N. Medical College, Allahabad
Court: Allahabad
Decided on: Oct-19-1981
Reported in: AIR1982All192
K.C. Agrawal, J. 1. These two petitions raise common questions of law and are thus being decided by a common judgment.2. Dr. O. P. Shukla, the petitioner of writ No. 7224 of 1981, was given an appointment in the housemanship in Ophthalmology on Jan. 17, 1981. He continued till 30th June, 1981. Before the expiry of the aforesaid period, the Medical College advertised posts for recruitment as House Officers afresh on l'5th May, 1981. Amongst the various terms and conditions laid down, one of them was 'appointments will be made for six months i.e. up to 31st Dec. 1981. The services are purely temporary and are terminable on either side on one month's prior notice or one month's salary In lieu of notice.' The petitioner applied for the appointment for six months more on the post held by him. Apart from Dr, O. P. Shukla, several others also applied for being appointed as House Officers in the Department of Ophthalmology. The petitioner was given the appointment for six months in the Departm...
Tag this Judgment!Commissioner of Sales Tax Vs. Rajendra Nath Banarasi Dass
Court: Allahabad
Decided on: Oct-19-1981
Reported in: [1982]50STC208(All)
V.K. Mehrotra, J.1. The Commissioner of Sales Tax, U. P., who is the applicant in both these cases, has assailed the orders of the Additional Judge (Revisions), Sales Tax, Varanasi Range, Varanasi, by which he held that the turnover of the respondent-dealer in respect of batasha and illaichidana in assessment years 1973-74 and 1974-75 was exempt from levy of sales tax.2. It is not in dispute in this Court that the dealer was a manufacturer so far as batasha and illaichidana are concerned. The turnover of these commodities in these years was subjected to tax by the assessing authority whose decision was upheld by the first appellate authority.3. Under Notification No. ST- 4064/X-960(4)-58 dated 25th November, 1958, issued in exercise of the powers under Section 4 of the U. P. Sales Tax Act, 1948, sugar containing more than ninety per cent of sucrose but excluding, inter alia, batasha was exempted unconditionally from payment of sales tax under the Act with effect from 1st July, 1958. Th...
Tag this Judgment!Commissioner, Sales Tax Vs. Chokhani Co.
Court: Allahabad
Decided on: Oct-19-1981
Reported in: [1982]51STC195(All)
C.S.P. Singh, J.1. This is a revision by the Commissioner of Sales Tax, U.P., Lucknow, against the order passed by the Sales Tax Tribunal, Gorakhpur Bench, Gorakhpur.2. The revision relates to the assessment year 1975-76. The assessee, apart from dealing in other articles, dealt in oil-seeds. His account books were accepted. The assessee claimed exemption in respect of the turnover of the sale of oil-seeds amounting to Rs. 60,741.23 on the ground that these sales were made on 2nd October, 1975 and it had already been taxed at the point of purchase and therefore could not be taxed at the point of sale to the consumer. The ground taken in support of this exemption was that oil-seeds were a declared commodity under Section 14 of the Central Sales Tax Act and could not be subjected to tax at more than one point in view of Section 15(a) of that very Act. The Sales Tax Officer did not accept this claim and the appeal filed by the assessee failed. The point, however, found favour with the Tri...
Tag this Judgment!Nand Kishore Kapoor Vs. Smt. Shanti Kapoor
Court: Allahabad
Decided on: Oct-16-1981
Reported in: AIR1982All138
ORDERDeoki Nandan, J.1. This revision is directed against an order dated the 5th Dec., 1980 of the Court of First Additional District Judge, Allahabad holding that the Court had jurisdiction to proceed with the trial of the petition for restitution of conjugal rights that had been made by the opposite party wife. This order was passed on an application dated the 24th July, 1980 which is paper No. 23-C made by the applicant husband and the objection thereto dated the 31st July 1980 which is paper No. 25-C on the lower Court record. The prayer made in the application 23-C was for dismissal of the suit filed by the wife and the registration of the counterclaim filed by the husband as an original suit. The counter-claim was, however sought to be withdrawn by two subsequent applications 31-C and 38-C, which was allowed by a subsequent order dated the 11th Feb., 1981 of the Court of the First Additional District Judge, though without permission to file a fresh suit on the same cause of actio...
Tag this Judgment!Pirthi Vs. Budh Singh
Court: Allahabad
Decided on: Oct-13-1981
Reported in: AIR1982All179
B.N. Sapru, J.1. The appellant Pirthi has been adjudged insolvent. The respondent Budh Singh applied to the Court for adjudging Pirthi an insolvent on the ground that Pirthi has taken a loan on pronote dated 10-1-1971 for Rs. 16,000/- bearing interest at the rate of 12 per cent per annum. The amount due, according to Budh Singh, was Rs 20,025/-. It was asserted that the appellant had sold a major portion of his Bhumi-dhari property on 20-2-1973 in favour of Rura and Tilka sons of Mohan Lal and Inder Singh son of Daryao with an intent to delay and defeat the creditor. It was asserted that this sale deed had been effected by Pirthi after the filing of the Suit No. 65 of 1973 by the creditor in the Court of the Civil Judge, Muzaffar Nagar on 16-2-1973 for the recovery of the amount of the loan.2. The appellant contested the petition. He denied taking of loan of Rs. 16,000/- as alleged by the creditor. He also asserted that the sale deed had been effected in pursuance of an agreement of sa...
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