Allahabad Court April 1982 Judgments
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Commissioner of Sales Tax Vs. Chhajuram Ram Kumar and Co.
Court: Allahabad
Decided on: Apr-08-1982
Reported in: [1983]53STC259(All)
V.K. Mehrotra, J.1. The grievance of the Commissioner of Sales Tax, U.P., who is the applicant in these revisions under Section 11(1) of the U.P. Sales Tax Act is that the single member Tribunal which disposed of the application made on his behalf for condonation of delay in the presentation of the appeal, and consequentially, the appeal itself was not competent to do so and that the decision rendered by the Tribunal was without jurisdiction.2. It is not in dispute that the amount of tax involved in both the cases at the stage of appeal before the Tribunal was in excess of Rs. 5,000. Such a matter was cognisable by a Bench of the Tribunal consisting of two members. That was bacaiise of the provision of Section 10(10)(a) of the Act. The legal position in this regard was laid down by this Court in Commissioner of Sales Tax, U.P. v. Lal Chand 1982 STJ 215.3. In these circumstances, the disposal by the Tribunal, with a single member, of the application containing the prayer for condonation...
Liberty Footwear Co. Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Apr-08-1982
Reported in: [1983]52STC273(All)
V.K. Mehrotra, J.1. The applicant, Liberty Footwear Company, Agra, deals in footwears. His case is that during the year 1974-75 purchases of shoes of the value of Rs. 11,09,784.50 made by him were exempt from payment of purchase tax for they had been made in the course of export thereof outside India. His claim having been rejected by the authorities under the U. P. Sales Tax Act, necessity arose for him to approach this Court in the present revision under Section 11(1) of the Act.2. The claim of the dealer has been rejected on account of the law laid down by the Supreme Court in Mod. Serajuddin v. State of Orissa AIR 1975 SC 1564. A Constitution Bench of the Supreme Court, by majority, ruled in that case that sale in the course of export out of the territory of India means sale taking place not only during the activities directed to the end of exportation of the goods out of the country but also as part of or connected with such activities. The appellant before the Supreme Court had e...
Rai Satya Vrata Vs. Commissioner of Wealth-tax and Commissioner of Inc ...
Court: Allahabad
Decided on: Apr-07-1982
Reported in: (1982)29CTR(All)269; [1983]141ITR634(All); [1982]10TAXMAN316(All)
Rastogi, J. 1. These two references may be taken up together. Both of them have been made at the instance of the assessee, Sri Rai Satya Vrata, a Hindu undivided family. W.T.R. No. 143 of 1978 relates to the wealth-tax assessments of the assessee for the assessment years 1964-65 to 1968-69. For these years the assessee filed his wealth-tax returns in the status of an HUF and claimed that the immovable properties mentioned in Part IV of the returns belonged to his wife, sons and daughters, to whom they had been gifted in 1946. The assessee, therefore, requested that these properties should not be included in his wealth. The assessee, further claimed that his correct status should be taken as that of an individual and the returns filed by him in the status of an HUF should be treated as amended to that extent. According to the assessee, his father, Rai Sheo Prasad, died in 1935 leaving behind his son, the present assessee, and his widow. The assessee married in 1939 under the Special Mar...
Madan Mohan Verma Vs. Mohan Lal
Court: Allahabad
Decided on: Apr-07-1982
Reported in: (1983)IILLJ322All
A.N. Verma, J.1. These two appeals are directed against an order passed by the Commissioner for Workmen's Compensation, Etawah dated 6,4.1977, awarding a compensation of Ks.9676.80 to the appellant MohanLal together with interest at 'he rate of six per cent from 8th October, 1073 up to the date of payment. Appeal No. 363 of 1977 is by Mohan Lal, the workman, while Appeal No. 216 of 1977 is by the employer, Madan Mohan Verma. These appeals have been filed under Section 30 of the Workmen's Compensation Act. Roth the workman as well as the employer seem to be aggrieved by the aforesaid order.2. Mohan Lal filed an application under Section 3 of the Workmen's Compensation Act, 1923, claiming compensation from the respondent Madan Mohan Verma on the following allegations. Mohan Lal was employed by Madan Mohan Verma as mechanic/workman for installing a cotton ginning machine and chalf cutting machine on the daily wages of Rs. 15/-. On 8th October, 1973 while Mohan Lal was taking the trial of ...
Ram Dayal Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Apr-07-1982
Reported in: 1982CriLJ2180
K.S. Varma, J. 1. This petition praying for a writ of habeas corpus has been presented by Ram Dayal. The facts giving rise to the petition are that the applicant Ram Dayal was sentenced to life imprisonment for an offence under Section 396 of the Penal Code. He was arrested in 1962 and was awarded life imprisonment by the Additional Sessions Judge, Unnao on 7-7-1967. The petitioner is in jail since 1962. He presented before this Court a habeas corpus petition No. 1851 of 1981 which was disposed of by a Division Bench of this Court on 22-5-1981. in that order, the Division Bench directed that the State Government shall consider forthwith the case of the petitioner for remission of the rest of the sentence on merits and ignore the provisions of Section 433A Cr. P.C. After the disposal of the Writ Petition the present petition was filed in which it was contended that having regard to Section 57 of the I.P.C. the petitioner has served 20 years imprisonment and as such he is entitled to be ...
Ganga Bricks Udhyog and ors. Vs. Jai Bhagwan Swarup and anr.
Court: Allahabad
Decided on: Apr-06-1982
Reported in: AIR1982All333
K.M. Dayal, J.1. This First Appeal from order has been filed by the defendants against the order dated 25lh Nov., 1981 issuing a temporary injunction against them restraining them from working their brick kiln till the disposal of the suit.2. The plaintiffs respondents filed a suit for injunction with the allegation that plots Nos. 1979/2, area II Biswas, 1980 area 1 Bigha 2 Biswas and 1982 area 2 Bigha 10 Biswas constituted a grove of plaintiff No. 1 and his brothers. The plaintiff No. 2 had entered into a registered agreement for purchase of the property aforesaid for a consideration of Rupees 1,50,000/-. The aforesaid plots constituted a compact grove where there were 55 trees of mangoes, 69 trees of shisham, one tree of Jamuaya and one tree of Jamun and one tree of Bel. All the trees were fully grown up and the mangoes, Jamuniya and Jamun were bearing fruits. The defendants-appellants had installed a brick kiln in plots Nos. 1977, 1978 and 1979/1. By the working of the brick kiln t...
Ashok and anr. Vs. Superintendent, District Jail and anr.
Court: Allahabad
Decided on: Apr-06-1982
Reported in: 1982CriLJ2182
K.S. Varma, J. 1. Ashok and Ram Gopal, the petitioners, are standing their trial before the First Additional Sessions Judge, Hardoi in respect of offences punishable under Section 302 read with Section 34 Penal Code. After the first information report was lodged, the petitioners Were arrested and sent to jail. Their application for being enlarged on bail was rejected by this Court with a direction that it will be open to them to apply for bail if the case against the petitioners was not decided by 15-3-1982 for no fault of the petitioners. On 28-8-1981 the case was committed to the Court of Session and on 4-12-1981 the Sessions Judge transferred the case to the First Additional Sessions Judge, Hardoi. A copy of this order is Annexure 2 to the writ petition. On 15-12-1981, the 1st Additional Sessions Judge directed that the accused be produced before the Court on 1-2-1982. The order is Annexure 3 to the Writ petition. On r-2- 1982 accused were produced before the 1st Additional Sessions...
Parvesh and anr. Vs. State
Court: Allahabad
Decided on: Apr-05-1982
Reported in: 1982CriLJ1821
P.N. Goel, J.1. Parvesh, a young lad of 16 years, has been convicted and sentenced under Section 302 I.P.C. simpliciter to undergo imprisonment for life. Raj, a young lad of 18 years, has been convicted and sentenced under Section 302/34, I.P.C, to suffer imprisonment for life. Niranjan, a young lad of 18 years, has been convicted and sentenced under Section 323, I.P.C., to undergo R. I. for one year. These three appellants are residents of Brahmapuri in the city of Meerut. This locality is within the limits of police station Delhi Gate. The police station is about 6 furlongs from Brahmapuri.2. The occurrence took place on 27-4-1974 at about 8 p. m. in Brahmapuri. In this occurrence Jugal Kishore a young lad of 18 years, was assaulted. On account of the injuries sustained he died.3. Jugal Kishore was son of Ram Swarup, who had died some years before the occurrence. Jugal Kishore along with his step-mother Smt. Kunti and sisters Mala, aged about 16 years and Madhu, aged about 12 years, ...
Dr. Y.P. Singh and ors., Etc. Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Apr-01-1982
Reported in: AIR1982All439
T.S. Misra, J.1. By an order dated 28th Feb. 1978 the Government doctors were prohibited from private practice. The validity of that order was challenged by petitioners in these petitions. The two learned Judges, who heard these petitions, differed in their views, hence on 4th October, 1978 they referred the writ petitions for hearing to a third Judge. The matter was then listed before Hon'ble Mr. Justice C. S. P. Singh but before he could render his opinion, the Governor of Uttar Pradesh framed the Uttar Pradesh Government Doctors(Allopathic) Restriction on Private Practice Rules, 1978 under Article 309 of the Constitution. The petitioners then sought amendment of the writ petitions with a view to challenge the validity of the said rules. Hon'ble C. S. P. Singh J, referred the case back to the Bench for considering the amendment applications and the validity of the rules. The Bench allowed the amendment applications and permitted the petitioners to challenge the vires of the rules. Th...
State of U.P. Vs. Prem Singh
Court: Allahabad
Decided on: Apr-01-1982
Reported in: 1982CriLJ1982
S.J. Hyder, J.1. Karan Singh and Prem Singh are two real brothers. Both of them were prosecuted in Sessions Trial No. 663 of 1976 before the Sessions Judge, Moradabad. By his judgment and order of May 31, 1977, the Sessions Judge found Karan Singh guilty of the offence punishable under Section 302 I.P.C. At the same time, he recorded an order of acquittal in favour of Prem Singh appellant. In consequence we have before us Government Appeal No. 2177 of 1977 which arises out of the order of acquittal against Prem Singh. The connected Criminal Appeal No. 1531 of 1977 has been filed by Karan Singh. Both these appeals are directed against a common judgment and as such we are deciding them together.2. The prosecution case is short and simple. Karan Singh is a previous convict. He was sentenced to life imprisonment in connection with a murder case. Shortly before the occurrence, which is the subject-matter of the two connected appeals, Karan Singh had been released after serving out a jail se...
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