Allahabad Court July 1982 Judgments
Deep Chand Goyal and anr. Vs. the Sales Tax Officer and anr.
Court: Allahabad
Decided on: Jul-30-1982
Reported in: [1983]52STC110(All)
R.R. Rastogi, J.1. This bunch of writ petitions can be conveniently taken up and disposed of together. These petitions seek to challenge the notice dated 21st July, 1977, issued by the Sales Tax Officer, Sector II, Budaun, in respect of the assessment years 1973-74 to 1977-78 for initiating penalty proceedings under Section 15-A(1)(a) of the U. P. Sales Tax Act, hereafter 'the Act'.2. The facts set out in the petitions are almost similar. We would set out the facts contained in Writ Petition No. 333 of 1977. Petitioner No. 1, M/s. Deep Chand Goyal, Babrala, Budaun, is a registered firm of which petitioner No. 2, Deep Chand Goyal, is one of the partners. This firm is engaged in carrying on business in purchase and sale of binaula, which is a cotton seed. The turnover in respect of sales of cotton seed had been exempted under Section 4 of the Act. But, by means of Notification No. ST II-2526/X--6(8)-73 dated 1st May, 1973, issued under Section 3-D of the Act, oil-seeds had been made liab...
Tag this Judgment!Nabi Rasool Vs. Mohd. Maqshood and ors.
Court: Allahabad
Decided on: Jul-28-1982
Reported in: AIR1982All503
N.N. Sharma, J. 1. This is an appeal preferred by defendant No. 1 against judgment and decree of Sri Brahma Singh, learned Civil Judge, Ballia dated 12-8-1974 by which he decreed the suit of plaintiff-respondent with costs and reversed the judgment of Sri Hira Das, learned Munsif, Ballia dated 4-10-1972 in original suit no. 27 of 1969. 2. The dispute relates to a shop situated in house No. 53/1 Ballia City which was the joint property of Mohd. Hanif and his brother Mohd. Daniyal. The boundaries of the shop in dispute have been laid at the foot of the plaint. Mohd. Maqsood (plaintiff) and defendants 2 and 3 are the sons of Mohd. Daniyal while Mohd. Zafrulla, defendant No. 4: Smt. Maqtoolan Bibi, defendant No. 5; Nurun Nissa Bibi, defendanl No. 6 and Kaniz Fatima Bibi, defendant No. 7 (defendants III set) are the heirs of Mohd. Hanif. 3. It was averred that Mohd. Hanif and Mohd Daniyal, who were own brothers, were dead. 4. On 16-8-1955, Mohd. Hanif executed a mortgage deed in favour of a...
Tag this Judgment!Patwala Sales Corporation and anr. Vs. the State of Uttar Pradesh and ...
Court: Allahabad
Decided on: Jul-27-1982
Reported in: [1982]51STC281(All)
H.N. Seth, J.1. By this petition under Article 226 of the Constitution, the dealer, M/s. Patwala Sales Corporation, Manik Chowk, Jhansi, questions the validity of the order under Section 22 of the U. P. Sales Tax Act, passed by the Sales Tax Officer, Jhansi, on 29th September, 1975, in respect of the petitioner's assessment for the year 1970-71 as also that of the appellate order of the Assistant Commissioner (Judicial), Sales Tax, Jhansi, passed on 20th November, 1976.2. The petitioner, M/s. Patwala Sales Corporation, Manik Chowk, Jhansi, is a registered partnership firm which carried on business in machinery parts, rubber hose, sowing machines, pumping sets, etc. During the course of regular assessment under Rule 41(5) of the Rules framed under the Sales Tax Act, the Sales Tax Officer, Jhansi, vide his order dated 29th January, 1975, determined the petitioner's turnover of sales of pumping sets for the assessment year 1970-71 as Rs. 40,210.59 and subjected it to sales tax amounting t...
Tag this Judgment!Om Prakash Vs. the State
Court: Allahabad
Decided on: Jul-27-1982
Reported in: 1983CriLJ216
M. Murtaza Husain, J.1. While hearing arguments in Criminal Revision No, 280 of 1980 (Om Prakash v. State) a learned single Judge of this Court was faced with the problem whether or not the presence of Tisi oil in the ratio of less than 7% in a sample of mustard oil purchased from a vendor by the Food Inspector, would make the mustard oil 'adulterated' so as to attract the provisions of Sections 7 and 16 Prevention of Food Adulteration Act. He has, therefore, referred the following question for decision by a larger Bench:Whether in a mustard oil. which is sold to the Food Inspector, if Tisi Oil is found below 7 per cent. could such a mixture be deemed to have adulterated the mustard oil so as to attract the provisions of Section 7/16, Prevention of Food Adulteration Act.While making the said reference the learned single Judge has relied upon a decision of a learned single Judge of Gauhati High Court in Santosh Kumar Datta v. Chairman Sapatgram, Small Town Committee (1975 Cri LJ 1330) a...
Tag this Judgment!Jaddoo Singh Alias Jagvir Singh and anr. Vs. Smt. Malti Devi and anr.
Court: Allahabad
Decided on: Jul-26-1982
Reported in: [1985]57CompCas564(All)
1. These first appeals from order arise out of proceedings in a motor accidents claim petition under Section 110A of the M.V. Act, 1939.2. One Chintamani was killed in an accident with a bus. The descendants of the deceased filed a claim petition and the Tribunal has awarded a sum of Rs. 78,000 with costs and interest at the rate of 9% per annum against the owner and the driver of the bus and the insurance company.3. Two appeals have been filed. Appeal No. 512 of 1976 has been filed by the New India Assurance Co. Ltd., the insurer. Appeal No. 493 of 1976 has been filed by the alleged driver and the owner.4. We have heard the learned counsel for the parties at some length. The case of the claimants was that on May 19, 1973, the deceased was going on his motor cycle from Ghiror to Mainpuri on Agra-Mainpuri Road. When he reached a place near Auran Mandal about 4 kms. from Mainpuri, atabout 5 p.m. bus No. PNQ 2687 coming from the side of Mainpuri dashed against the motor cycle, as a result...
Tag this Judgment!New India Assurance Co. Ltd. Vs. Smt. Hemlata Biswas and ors.
Court: Allahabad
Decided on: Jul-21-1982
Reported in: [1984]56CompCas374(All)
K.M. Dayal, J. 1. This first appeal from order (No. 2 of 1977) has been filed by the insurance company against the award of the Motor Accidents Claims Tribunal, Gorakhpur, arising out of Motor Accidents Claim No. 72 of 1975. A cross-objection has been filed by the claimants for enhancement of the compensation.2. Smt. Hemlata Biswas and her two daughters filed a claim for Rs. 2,41,800 on account of the death of Sri Santosh Kumar Biswas, husband of Srimathi Hemlata Biswas and father of the other claimants.3. It was alleged that at about 4 p.m. on February 24, 1975, Sri Santosh Kumar Biswas was travelling in a mini bus No. USB 8212, owned by opposite party No. 2, Malkee Singh, and insured by opposite party No. 3, New India Assurance Co. Ltd. The mini bus collided with a motor truck No. UPK 1951, owned by opposite party No. 1, Dilip Kumar Ahuja and insured by opposite party No. 4, the National Insurance Co. Ltd., at Bargadwa trijunction of Gorakhpur Nautanwa highway. It was alleged that th...
Tag this Judgment!Brijraman Das and Sons Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jul-20-1982
Reported in: (1982)31CTR(All)224; [1983]142ITR509(All); [1983]12TAXMAN69(All)
H.N. Seth, J.1. The Income-tax Appellate Tribunal, Allahabad Bench, has, at the instance of the assessee, M/s. Brijraman Das & Sons, Varanasi, stated the case and has referred the following question in respect of assessment year 1970-71, for the opinion of this court:'Whether, on the facts and in the circumstances of the case, the disallowance of Rs. 15,680 was justified under Section 37(2A) of the Income-tax Act, 1961, and further whether the expenses on Ganeshji ki Puja amounting to Rs. 958 could also be disallowed under Section 37(1) of the Act itself ?'2. The assessee is a registered firm dealing in Banarsi goods under the name and style of M/s. Brijraman Das & Sons at Sakshi Vinayak, Varanasi. The accounting year of the assessee ended on Diwali Sambat 2026 corresponding to 8th November, 1969. During the previous year relevant for the assessment year 1970-71, the assessee claimed deduction of business expenses amounting to Rs. 94,665. This claim included the expenditure of Rs. 20,6...
Tag this Judgment!Addl. Commissioner of Income-tax Vs. H.L. Gulati
Court: Allahabad
Decided on: Jul-20-1982
Reported in: (1983)32CTR(All)219; [1982]138ITR648(All); [1982]11TAXMAN167(All)
V.K. Khanna, J. 1. This reference relates to the assessment year 1969-70. Smt. Kamlesh Gulati constructed a house at a cost of Rs. 1,40,000. There is no dispute now that Rs. 50,000 had been gifted to her by the assessee and another sum of Rs. 61,000 had been advanced by the assessee to her as a loan. The ITO did not accept the theory of giving of the loan of Rs. 61,000 to the assessee's wife and held that in view of the provisions of Section 64(iii) of the I.T. Act, the income from the house was liable to be assessed in the hands of the assessee. Accordingly, a sum of Rs. 3,500 was added to the assessee's income in the assessment year 1969-70 on this score. It may be mentioned that the aforesaid amount was arrived at by applying the provisions of Section 23(2) of the I.T. Act, as it was held that the house was being used by the assessee for his own residence. On appeal by the assessee, the AAC, Lucknow, held that the ITO was justified in rejecting the claim of the assessee regarding th...
Tag this Judgment!United India Fire and General Insurance Company Ltd. Vs. Rameshwar Day ...
Court: Allahabad
Decided on: Jul-19-1982
Reported in: [1984]56CompCas68(All)
K.N. Singh, J. 1. On May 12, 1973, at about 11 a.m. Kamlesh Kumar, a youngman of 19 years, was travelling by road in the city of Etawah on a motor cycle. A truck having registration No. UPI 7900 was proceeding ahead of him. Kamlesh Kumar blew the horn with a view to overtake the truck. The driver of the truck gave signal and allowed Kamlesh Kumar to overtake, but, when Kamlesh Kumar was in the process of overtaking, the driver of the truck came to his side and dashed against the motor cycle of Kamlesh Kumar. There was a collision between the two vehicles as a result of which the motor cycle fell down and caught fire and Kamlesh Kumar received serious injuries. He was rushed to the hospital where he succumbed to his injuries.2. Rameshwar Dayal Awasthi, father of the deceased, Kamlesh Kumar, filed a claim petition under Section 110D of the M. V. Act, 1939, claiming a sum of Rs. 80,000 as compensation. Shiv Dayal Varma, the owner of the truck, and United India Fire and General Insurance C...
Tag this Judgment!Dewa Ram Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Jul-17-1982
Reported in: (1983)3ITD77(All.)
1. The only point involved in this appeal pertains to the applicability of Section 64(1)(vi) of the Income-tax Act, 1961 ('the Act').2. The assessee is an individual. The assessment year is 1978-79 and the relevant previous year is the corresponding Diwali year, 1977.3. The facts in brief are : the assessee gifted Rs. 7,500 each to his two daughters-in-law, Smt. Kamlesh Kumari and Smt. Nirmala Rani, on 8-8-1973. With the help of these gifted money both the ladies became partners in a firm Kamleshji Premchand. By invoking the provisions of Section 64(1)(vi), the share income of these two ladies were included in the total income of the assessee up to the assessment year 1977-78.For the year under appeal, the assessee claimed before the ITO that since these two ladies had withdrawn Rs. 7,500 each on 7-7-1977 from the firm in which they were partners and had opened fixed deposit accounts with the Bank of Baroda, the provisions of Section 64(1)(vi) were not attracted inasmuch as the gift o...
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