Allahabad Court May 1982 Judgments
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Kanchan and ors. Vs. State of U.P.
Court: Allahabad
Decided on: May-07-1982
Reported in: 1982CriLJ1633
P.N. Goel, J. 1. This appeal is directed against the order dated 3-11-1976 passed by the Sessions Judge, Mainpuri, in Sessions Trial No. 424 of 1975 convicting and sentencing the appellants for the offences of rioting punishable under Sections 147, 148 and murder etc., punishable under Sections 302/149, 307/149, 324/149 and 323/149 of the Indian Penal Code.2. The fate of this case hinges on a short point, viz. whether the victims of the assault were justified in transplanting/sowing paddy in the land in dispute on the date and time of occurrence i.e. 10-8-1975, 11 A. M.3. In the occurrence 4 persons Mahendrapal, Babu Ram, Netrapal and Bhagirath lost their lives. Six persons Jaipal, Tota Ram, Rajpal, Haghubir, Salig Ham and Rameshwar received injuries,4. According to the prosecution Udal Singh, Tara Singh, Bhagwan Singh, appellants 2 to 4 had country made pistols, Chhadami, appellant 5 a gun, Lala Ram, Amar Singh appellants 6, 9 spears, Panna Lai, appellant 7 Pharsa, Bhupal, Nand Ram, a...
Goyal Commercial Vs. State of U.P. and ors.
Court: Allahabad
Decided on: May-06-1982
Reported in: [1983]52STC184(All)
K.N. Seth, j.1. This group of writ petitions challenges the constitutional validity of, (i) Section 28-B of the U. P. Sales Tax Act (hereinafter referred to as the Act) and (ii) Rule 87 and form XXXIV of the U. P. Sales Tax Rules.2. The petitioners carry on the business of purchase and sale of coal and transportation for hire. The case set up by the petitioners is that they purchase coal from collieries located in the States of West Bengal, Bihar and Madhya Pradesh and transport it to the States of Punjab, Haryana, Rajasthan, etc. The petitioners approached the Coal India Limited or its subsidiaries who authorise the petitioners to purchase coal from specified collieries. Coal from the collieries on its way to the States of Punjab, Haryana, etc., has to pass through the State of Uttar Pradesh. Since railway wagons are not easily available at colliery railway stations, the petitioner transported coal by road in trucks. The trucks enter the State of Uttar Pradesh through the Robertsganj ...
Brij Basi Vs. Moti Ram and ors.
Court: Allahabad
Decided on: May-05-1982
Reported in: AIR1982All323
Deoki Nandan, J.1. This is a defendant's second appeal from a decree of the lower appellate court for recovery of Rs. 9,520/- only, with costs from the appellant alone who was the third defendant in the suit. The decree under appeal further directs for the issue of a notice to the third defendant who is the appellant in this Court, to show cause why he should not be prosecuted for forgery which was, according to the lower appellate court, committed in the promissory note and receipt on which the suit was based. The lower appellate court dismissed the suit against defendants Nos. 1 and 2, who are defendant-respondents Nos. 2 and 3 in this Court and who are supposed to have executed the said promissory note and receipt. The trial court had found the promissory note and receipt to be genuine and had decreed the suit against defendants Nos. 1 and 2 (defendant-respondents Nos. 2 and 3 in this Court) for recovery of Rs. 9,520/- with costs andpendente lite and future interest at 3 per cent pe...
Jaswant Sugar Mills Ltd. Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: May-04-1982
Reported in: 1984(3)ECC355; 1983(13)ELT920(All)
R.R. Rastogi, J.1. By this petition under Article 226 of the Constitution the petitioner M/s Jaswant Sugar Mills Limited, Meerut, through its Receiver, prays for the quashing of the orders dated 3-9-76, 9-2-1977 and 30-9-80/25-11-80 passed by respondents 3, 2 and 1 respectively and further for the issue of a writ, order or direction in the nature of mandamus restraining the respondent from taking any coercive or penal measures for realizing excise duties from the petitioners to the extent of Rs. 2,73,736.94. There is a prayer for the writ of mandamus directing the respondents to allow the petitioner to make an entry of credit for the aforesaid amount in its personal ledger account. The petitioner is a public limited company and owns and operates a sugar factory at Bagpat Road, Meerut. The Central Government by its order dated 15th June, 1972, in exercise of powers conferred by Section 3 of the Essential Commodities Act, promulgated Levy Sugar Supply (Control) Order, 1972, and for the s...
Commissioner of Income-tax Vs. Rajindra Flour and Allied Industries
Court: Allahabad
Decided on: May-03-1982
Reported in: (1982)30CTR(All)282; [1982]137ITR17(All); [1982]10TAXMAN294(All)
K.N. Seth, J.1. At the instance of the revenue the following question has been referred for the opinion of this court: 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that income from letting out of plant, machinery, building, etc., constituted an element of business activity and was, therefore, to be taxed under the head 'Business' instead of 'Other sources' ?'2. The question relates to the lease money of Rs. 5,555 in the assessment year 1972-73. 3. The assessee-company was promoted, inter alia, to purchase, erect, construct, set up, acquire and take over flour mills. The factory buildings were erected and machinery was in the process of installation till 31st August, 1964. The company was informed by the Ministry of Commerce and Industry, Govt. of India, that no licence was required for the process of milling under the provisions of the Industries (Development and Regulation) Act, 1951. Subsequently, there was a noti...
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