Allahabad Court January 1982 Judgments
Shri Nath Suresh Chand Ram Naresh Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Jan-30-1982
Reported in: (1982)2ITD466(All.)
1. Since the above appeals relate to the same assessee and also involve more or less common contentions, they are disposed of by this consolidated order for the sake of convenience.2. Munna Lal Moti Lal was an HUF of which Shri Moti Lal was the karta.This entity was duly assessed to income-tax up to the assessment year 1967-68 vide GIR No. 711-M. There is no dispute about this fact, which is also proved from a copy of the notice issued under Section 143(2) of the Income-tax Act, 1961 ('the Act') on 28-11-1967, and a photostat copy of the same appears at page 35 of the paper book submitted by the assessee. Shri Moti Lal died sometime in April 1967. According to the assessee, the business originally carried on by Munna Lal Moti Lal, which was in sarrafa, was later on carried on in the name of Moti Lal Shri Nath. However, there was no change in the status which continued to be the HUF, though its karta now was Shri Nath. . This business was continued up to 31-7-1969 According to the asse...
Tag this Judgment!New Light Tannery Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Jan-30-1982
Reported in: (1982)1ITD733(All.)
1. The common contention in these appeals relate to the assessee's claim under Section 35B of the Income tax Act, 1961 ("the Act"). The assessee is an exporter. It, among others, claimed the relief under Section 35B on the following expenses incurred by it in connection with the export of its goods :1. Cost of polythene and plastic sheets, steel patti, stencils patti and hessian jute, etc., for packing of goods 34,519 The ITO disallowed the claim of the above items on the ground that they were not covered by any of the sub-clauses of Clause (b) of Section 35B(1).2. The assessee came in appeal to the Commissioner (Appeals). It was submitted before him that in view of the decision of the Bombay High Court in the case of CIT v. Eldee Wire Ropes Ltd. [1978] 114 ITR 485, the assessee was entitled to the relief under Section 35B in respect of the above items. It was also submitted before the Commissioner (Appeals) that similar claim of the assessee had been accepted in the assessment year 1...
Tag this Judgment!indo International Industries Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Jan-29-1982
Reported in: [1982]50STC249(All)
V.K. Mehrotra, J.1. This revision is by the dealer who carries on business of manufacture and sale of glass syringes. For the year 1969-70, the taxable turnover disclosed by the dealer was accepted and as claimed by the dealer, was taxed as unclassified goods under the U. P. Sales Tax Act. This was upheld by the Additional Judge (Revisions), Sales Tax, by order dated 7th December, 1978. The Commissioner, Sales Tax, assailed the order under Section 11(1) of the Act before this Court and urged that glass syringes were taxable as glassware at the rate of 7 per cent.2. A Division Bench of this Court had held in Sales Tax Reference No. 101 of 1972 (Commissioner of Sales Tax v. S. S. R. Syringes and Thermometers reported in 1973 Law Diary 178), that glass syringes were liable to be taxed as glassware at the rate of 7 per cent. Following that judgment, this Court held, in the revision filed by the Commissioner in the dealer's case, that syringes were liable to be taxed as glasswares. The Addi...
Tag this Judgment!Nagar Swasthya Adhikari, Nagar Mahapalika Vs. Ram Kailash and anr.
Court: Allahabad
Decided on: Jan-29-1982
Reported in: 1982CriLJ1261
R.B. Lal, J.1. This appeal is directed against the order and judgment of acquittal dated 14-11-1977 passed by Sri K. P. Mathur, Special Judicial Magistrate, Allahabad.2. Food Inspectors Sukh Mangal Prasad found Ram Kailash, respondent No, 1, selling buffalo milk near Jamuna Bridge, Allahabad on 27-11-1973 at about 11-30 A. M. and took a sample of that milk on payment of price after complying with all the rules. A sample phial of the milk was sent to the Public Analyst for analysis and report He reported that the milk was adulterated being deficient in non-fatty solids content by about 23 per cent. Respon- dent No. T was prosecuted for an ollence, Under Section 7 read with Section 16 of the Prevention of Food: ' Adulteration Act i' (briefly the Act).1 He denied the prosecution allegations and contended that he had: not received a copy of the report of the Public Analyst. He did not produce any defence.3. The learned' Magistrate came to ' the conclusion that there was no compliance with'...
Tag this Judgment!R.R. Engineering Co. Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Jan-28-1982
Reported in: [1983]52STC174(All)
V.K. Mehrotra, J. 1. The short point which arises for consideration in these applications-in-revision made by the dealer under Section 11(1) of the U. P. Sales Tax Act is whether it was open to the Tribunal to have granted stay of realisation of only 50 per cent of the tax in dispute before it. The counsel for the applicant argues that it was not and that the Tribunal was under a legal obligation to have granted stay of realisation of the entire amount in dispute.2. Sub-section (6) of Section 10 of the Act deals with the question of stay by the Tribunal. It reads thus :Where an appeal under this section has been filed, the Tribunal may, on the application of the appellant moved within thirty days from the filing of such appeal, after giving the parties a reasonable opportunity of being heard, stay recovery of the disputed amount of any tax, fee or penalty payable, or refund of the amount due, under the order appealed against till the disposal of the appeal: Provided that--(i) no applic...
Tag this Judgment!Syed Ahmad Khan Vs. Smt. Imrat Jahan Begum
Court: Allahabad
Decided on: Jan-27-1982
Reported in: AIR1982All155
Deoki Nandan, J.1. These are two First Appeals, one by the husband, being First Appeal No. 107 of 1979 from a decree dated 23rd Nov., 1978 for recovery of Rs. 20,000/- as dower in Suit No. 100 of 1975 of the court of the Civil Judge, Budaun, and the other by the wife be-ins First Appeal No. 498 of 1981 from a decree dated 23rd Nov., 1978 for restitution of conjugal rights passed by the court of the Civil Judge, Budaun in Suit No. 435 of 1973. This latter appeal was originally filed in the court of the District Judge, Budaun. but was withdrawn by this Court and connected with the former appeal.2. The two suits giving rise to these two First Appeals were consolidated and tried together and disposed of by a common judgment dated 23rd Nov., 1973 by the court of the Civil Judge, Budaun. Suit No. 435 of 1973 for restitution of conjugal rights was treated to be the leading case. Both the suits were decreed. Thus, while there is a decree for restitution of conjugal rights against the wife, the...
Tag this Judgment!Dr. Jai Prakash NaraIn Vs. State of Uttar Pradesh and ors.
Court: Allahabad
Decided on: Jan-27-1982
Reported in: AIR1982All147
Satish Chandra, C.J. 1. The petitioner passed his M. B. B. S. examination in 1977 from the Government Medical College, Jabalpur. He completed his internship in Mar. 1978. He then shifted to S. N. Medical College Hospital, Agra and did his House Job there. He completed it in Apr. 1979. Thereafter he applied for admission to the Postgraduate Course in Psychological Medicine at the S- N. Medical College, Agra for the session 1980. His application was, however, rejected. He made an application for the same course for the session 1981 as well but the same has also been rejected. Aggrieved, he has come to this Court after rejection of 1981 application. 2. The respondents have in their counter-affidavit indicated that apart from other things there was no vacancy because according to the procedure for admission laid down by the Government, seventy-five per cent seats have to be reserved for internal candidates while external candidates are eligible for admission as against only twenty-five per...
Tag this Judgment!State of U.P. and anr. Vs. Phool Chand Agarwal and anr.
Court: Allahabad
Decided on: Jan-27-1982
Reported in: AIR1982All260
Deoki Nandan, J.1. This is a second appeal by the State of Uttay Pradesh, Hem Chandra Joshi, District Industries Officer has been added as the second appellant. The two respondents who are indisputably the owners of a house situate at Vikasnagar in the district ofDehradun the boundaries of which are described at the foot of the plaint, instituted the suit giving rise to the present second appeal, against the State of Uttar Pradesh, the said Hem Chandra Joshi, District Industries Officer Dehradun and K. N. Rai. Foreman. Training-cum-Extension Centre. Vikasnagar tor possession over the house and for compensation for use and occupation, or mesne profits at Rs. 200/- per month for the period commencing 1st March. 1974 up to the date of delivery of possession over the house to the Plaintiffs. The facts as alleged in the plaint were that in August, 1980, the then District Industries Officer, Dehradun, approached Ramesh Chandra, the second plaintiff for taking the house on rent for the reside...
Tag this Judgment!Commissioner of Sales Tax Vs. Kumar Brothers
Court: Allahabad
Decided on: Jan-27-1982
Reported in: [1983]52STC340(All)
V.K. Mehrotra, J. 1. The question raised by the Commissioner of Sales Tax in this revision under Section 11(1) of the U. P. Sales Tax Act is whether an order which has been affirmed on merits by the revising authority under the Act can, in effect, be set aside by recourse to proceedings under Section 30 of the Act. First, the facts :2. Sarvasri Kumar Brothers, the dealer-opposite party in this revision, makes supplies to Government department. For the year 1975-76, it furnished three quarterly returns but failed to pay the tax on the basis thereof. It did not appear before the assessing authority during the assessment proceedings so that an ex parte assessment had to be made. The taxable turnover was determined at Rs. 80,000 by an order dated 8th July, 1976. The dealer filed an appeal against this order under Section 9 as well as an application for setting aside the ex parte order under Section 30 of the Act. Allowing the appeal partly, the Assistant Commissioner (Judicial), Sales Tax,...
Tag this Judgment!Munna Vs. State
Court: Allahabad
Decided on: Jan-18-1982
Reported in: 1982CriLJ884
ORDERV.N. Misra, J.1. This is an application in revision by Munna against the judgment and order of Sri J. P. Gupta, III Additional Sessions Judge. Rampur, dated 8-5-1981 by means of which he dismissed Criminal Appeal No. 116 of 1981 and maintained the order of Sri Dharam Pal. Chief Judicial Magistrate, Rampur, convicting the applicant Under Section 7/16. Prevention of Food Adulteration Act.2. The prosecution case was that on 21-2-1978 at about 11 A. M. the applicant was intercepted by Sri A. A. Khan, Food Inspector, while carrying milk near Panwaria. Civil Lines, Rampur. He disclosed that the milk he was carrying was buffalo milk and the Food Inspector purchased 660 ml. of this milk from the applicant. After having taken this milk the other formalities were gone through and one of the sealed phiala was sent to the public Analyst who found deficiency of 8% in its fat contents and 40% in its non-fatty solids. Since the milk was found to be adulterated the applicant was prosecuted and ha...
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