Allahabad Court February 1982 Judgments
Lalta Prasad Singh Vs. Deputy Director of Consolidation, Mirzapur and ...
Court: Allahabad
Decided on: Feb-01-1982
Reported in: AIR1982All240
ORDERR.N. Misra, J.1. Heard learned counsel for the petitioner and perused the impugned' order passed by the Deputy Director of Consolidation condoning the delay in filing the objection under Section 9-A (2) of the U. P. Consolidation of Holdings Act by opposite parties Nos. 2 to 5.2. Learned counsel for the petitioner contended that the Deputy Director of Consolidation has erred in condoning the delay in filing the objection of opposite parties Nos. 2 to 5 merely on the ground that opposite parties Nos. 4 and 5 are minors. He contended that minority is no ground for condonation of delay when two of the other objectors were majors. The Deputy Director of Consolidation has, after taking into consideration all the facts and circumstances of the case, found it to be a fit case to condone the delay and permit the parties to contest the objection under Section 9-A (2) of the Act with regard to title in respect of the land in dispute. He also found that there had been a litigation in respect...
Tag this Judgment!Commissioner, Sales Tax and ors. Vs. Ganesh Flour Mills Co. Ltd.
Court: Allahabad
Decided on: Feb-01-1982
Reported in: [1983]52STC24(All)
Satish Chandra, C.J.1. The question of law raised by the Commissioner of Sales Tax in this revision is whether the turnover of Rs. 22,69,015 was taxable without affording the concessional rate of tax on the purchases of raw materials proportionate to the production of oil to that extent.2. It appears that the assessee which manufactures vegetable ghee obtained a recognition certificate for purchase of raw materials for producing the vegetable ghee. Vegetable ghee or vegetable oil was a notified product. Under the recognition certificate the assessee purchased oil-seeds worth Rs. 2,97,93,000. It is not disputed that the assessee also purchased oil-seeds worth Rs. 28,95,000 without form III-B. Such purchases appears to have been made from outside the State. The assessee produced vegetable oil worth Rs. 6,65,73,925. Out of these, the sales within the State of Uttar Pradesh or in the course of inter-State trade were worth Rs. 6,43,04,910, leaving a balance of Rs. 22,69,015 which admittedly...
Tag this Judgment!Commissioner, Sales Tax Vs. Lal Chand
Court: Allahabad
Decided on: Feb-01-1982
Reported in: [1983]53STC257(All)
V.K. Mehrotra, J.1. This revision under Section 11(1) of the U.P. Sales Tax Act is by the Commissioner of Sales Tax against an order passed by the Sales Tax Tribunal, Faizabad, on 18th April, 1981. By this order, the Tribunal set aside the order passed by the Assistant Commissioner (Judicial), Sales Tax, Varanasi, remanding the case of the dealer-opposite party for the year 1971-72 for further enquiry to the assessing authority.2. The case of the dealer was that he had not carried on any business of manufacture and sale of bricks during the year in question. Since the dealer had not appeared before the assessing authority, an ex parte order of assessment was made holding that the dealer had manufactured and sold bricks during the year. The taxable turnover was determined by estimate at Rs. 1,65,000 and a tax liability of Rs. 11,500 was raised. The ex parte assessment order was assailed by the dealer in an appeal under Section 9 of the Act.3. The Assistant Commissioner (Judicial), Sales...
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