Allahabad Court October 1983 Judgments
Lal Bahadur Singh and anr. Vs. Bagesara and ors.
Court: Allahabad
Decided on: Oct-31-1983
Reported in: AIR1984All231
N.N. Mithal, J.1. At the very outset, I may dispose of an application for permission to file additional evidence in appeal. The document which is sought to be brought on record may be relevant on the merits of the controversy but has no relevance for the decision of the appeals before me which only involve question of jurisdiction. In the circumstances, the application is dismissed and the document be returned to the defendant-appellant. 2. According to the plaintiffs' allegations, the land in dispute was fixed rate tenancy of their mother prior to the abolition of Zamindari. On her death, the plaintiffs became her sole heirs. On 1-12-1946, a registered agreement was executed between the plaintiffs' father and the defendants according to which the defendants were permitted to plant some trees over the land and the produce and the wood thereof was to be shared amongst them equally. After the Zamindari abolition, the plaintiffs claimed to have become Bhumidhars of the land. As the defend...
Tag this Judgment!Siddiq Ahmad Sanji Vs. Smt. Parveen
Court: Allahabad
Decided on: Oct-26-1983
Reported in: 1984CriLJ341
ORDERM. Wahajuddin, J.1. The applicant has come forward with a prayer that the order dated 14-1-1983 may be quashed. By that order the Magistrate issued a warrant of arrest under Section 125(3), Cr. P.C. further giving certain directions in the manner of execution of such warrants. It is urged that the Magistrate wrongly assumed that the levy warrant is' not being served, because the applicant is in collusion with the police authority. It is, further, urged that the wife is serving somewhere as a teacher and the children are 11-12 years old and the applicant is entitled to their guardianship and circumstances have changed. It is also urged that the changed circumstances have to be determined first before the amount could be realized by arrest and sending to prison under Section 125(3), Cr. P. C.2. I have considered all these arguments. Once a maintenance decree is passed, it remains executable for the sums payable under that decree until and unless that decree is modified on a proper a...
Tag this Judgment!Prayag Upnivesh Evam Awas Nirman Sahkari Samiti Ltd. Vs. Inspecting As ...
Court: Allahabad
Decided on: Oct-25-1983
Reported in: [1986]17ITD536(NULL)
ORDERPer Shri V. P. Elhence, Judicial Member - These are 13 Acquisition Appeals under section 269G of the Income-tax Act, 1961 (the Act). They arise out of the order dated 20-4-1983 of acquisition passed by the competent authority under section 269F of the Act. Since common questions are raised in these appeals, they are, for the sake of convenience, being disposed of by one common order.2. The subject-matter of acquisition consists of the leasehold land with structure and buildings on Nazool plot Nos. 118A, 118B and 118C, Civil Lines Station, Allahabad comprising of Bungalow Nos. 9 land 11, Strachy Road and Nos. 38 and 40, Sardar Patel Marg, Allahadab. the total area is 29,040 sq. yds. out of which 4,224 sq. yds. is the covered area, 17,152 sq. yds. is open land and 7,464 sq. yds, is; for roads land paths. The transferor is a registered firm, Ram Mohan Dass Tandon (Properties), 33 Dayanand Marg, Allahabad, consisting of three partners, namely, smt. sulochni Devi Tandon and her two son...
Tag this Judgment!Northern India Hotels Ltd. Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Oct-21-1983
Reported in: [1984]55STC68(All)
B.N. Sapru, J.1. Sales Tax Revision No. 350 of 1982 has been filed by the assessee and pertains to the assessment year 1975-76.2. The assessee is a hotelier and declared a turnover of Rs. 16,33,742.14 but claimed exemption from the tax. The assessing authority assessed the assessee on a taxable turnover of sales at Rs. 11,50,900 and a taxable turnover of purchase at Rs. 40,164. The assessee preferred an appeal. The Assistant Commissioner (Judicial) remanded the matter to the assessing authority for determination afresh.3. Aggrieved by the order of remand, the assessee went up in appeal. The Tribunal dismissed the appeal of the assessee and upheld the order of the Assistant Commissioner (Judicial).4. Aggrieved, the assessee has come up in revision.5. Sales Tax Revision No. 398 of 1982 has been filed by the assessee and pertains to the assessment year 1976-77.6. The assessee runs a shop of sweetmeats, namkin, kachauri, puri, etc., at Daraganj, Allahabad, as also in Magh Mela. The assesse...
Tag this Judgment!Durga Prasad Vs. Pushpa
Court: Allahabad
Decided on: Oct-21-1983
Reported in: 1(1984)ACC247
N.N. Mittal, J.1. This is an appeal under Section 110-D of the Motor Vehicles Act. A claim petition was filed by the respondent claiming Rs. 60,000/- by way of compensation on account of the death of Baba Charan Das. It is alleged that on 6.2.1975 Baba Charan Das, at about 5.30 P.M. he was knocked down by tractor No. U.S.E. 2547 from behind as a result of which he received a number of injuries and ultimately died on 14.2.75. Baba Charan Das is said to have been engaged in business from which he was earning Rs. 2000/- per month. The claimants being his sons and daughters have claimed compensation/-. The claim petition was contested by the appellant and apart from some technical objections it was contended that Baba Charan Das was never knocked down by the tractor in question and in fact he fell down while walking with the aid of the stick and was hurt by his own stick which caused his death. It was also urged that the amount of compensation claimed was excessive.2. The claims tribunal c...
Tag this Judgment!Sahu Govind Prasad Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Oct-20-1983
Reported in: (1984)38CTR(All)297; [1983]144ITR851(All)
R.R. Rastogi, J.1. This is a reference under Section 256(1) of the I.T. Act, 1961 (hereinafter ' the Act') and at the instance of the assessee the following question of law has been referred by the Income-tax Appellate Tribunal, Delhi Bench-D (hereinafter ' the Tribunal '), for the opinion of this court ;' Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the share income of Sidhartha Prasad and Rahul Prasad, the minor sons of the assessee, from the firm, M/s. Arvind Cold Storage had been rightly included under Section 64(ii) of the Income-tax Act, 1961, as the income of the assessee '2. The material facts are these. The assessment year involved is 1972-73, the corresponding accounting period ended March 31, 1972. The assessee, Sahu Govind Prasad is an individual. He is a partner of a firm, M/s. Arvind Cold Storage by name, as karta of his HUF. His two minor sons, Sidhartha Prasad and Rahul Prasad, were admitted to the benefits of...
Tag this Judgment!Kishan Sahkari Chini Mills Ltd. Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Oct-20-1983
Reported in: 1983(14)ELT2255(All)
A. Banerji, J.1. By this writ petition the petitioner seeks appropriate orders directing the respondents 3 to 5 not to impose or realise Excise duty and additional Excise duty at the rate of 15% and 5% respectively on Levy sugar.2. The petitioner is a Co-operative Sugar Factory registered under the provisions of the U.P. Co-operative Societies Act. It carries on the business of manufacture and sale of sugar at Rasra, district Ballia. Petitioner's factory is a new unit and commenced crushing operation in November 1975.3. The Government of India announced certain incentives for higher production of sugar in order to achieve production target envisaged in the 5th five year plan period. Government Orders had been issued for the establishment of the new sugar factories and for effecting substantial expansion in the existing sugar factories. It was noticed that there had been steep increase in the cost of plant and machinery required for sugar projects and it was found that the new projects ...
Tag this Judgment!Smt. Balwant Kaur and ors. Vs. State of U.P.
Court: Allahabad
Decided on: Oct-20-1983
Reported in: AIR1984All107
H.N. Seth, J. 1. By this reference under Section 57 of the Indian Stamp Act (herein-after referred to as the Act), the Chief Controlling Revenue Authority seeks the opinion of this Court with regard to stamp duty payable on a document dated 9th March, 1970 executed by two sisters Smt. Balwant Kaur and Smt Pritam Kaur.2. One Sardar Waryam Singh died on 26th February, 1970 leaving behind his widow Smt. Jiwan Devi, son Sardar Kuldeep Singh and two daughters Smt. Balwant Kaur and Smt. Pritam Kaur as his heirs and legal representatives. Subsequently on 9tfa March, 1970 the two daughters of Sardar Waryam Singh, namely, Smt. Balwant Kaur and Smt. Pritam Kaur executed a document describing themselves as the first party and their brother Sardar Kuldeep Singh and mother Jiwan Devi as the second party. That document contained following stipulation :--'That in consideration of the receipt of a total sum of Rs. 2,200/- to be shared equally by the first party, they hereby release nil the properties ...
Tag this Judgment!Commissioner, Sales Tax Vs. Adarash Nirman Sansthan
Court: Allahabad
Decided on: Oct-07-1983
Reported in: [1984]57STC255(All)
B.N. Sapru, J.1. This is a revision by the Commissioner of Sales Tax and pertains to the assessment year 1973-74.2. The assessee had taken a contract to make supply of bricks and brick tiles to Sharda Sahayak Project. Under the contract the assessee was required to supply bricks of the size 25 cm X 12 cm x 7 cm and brick tiles of the size 29 cm X 14 cm X 8.5 cm.3. The Tribunal found that the process of preparing bricks is the same for preparing brick tiles. It further found that the process of manufacture of bricks and brick tiles is the same and that the Tribunal said that it was not in dispute that in commercial circle such brick tiles are neither sold nor used as tiles. Having recorded these findings the Tribunal held that the assessee was liable to pay tax on the turnover of brick tiles treating them as bricks and not as tiles of all kinds as held by the learned Assistant Commissioner (Judicial).4. Aggrieved, the Commissioner of Sales Tax has come up in revision. The only question ...
Tag this Judgment!Triveni Engineering Works Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Oct-06-1983
Reported in: (1984)38CTR(All)107; [1983]144ITR732(All); [1983]15TAXMAN452(All)
Satish Chandra, C.J.26.8.19811. One of the questions of law on which the Tribunal has solicited the opinion of this court is :'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that interest paid on sugarcane purchase tax arrears under the provisions of U.P. Sugarcane (PurchaseTax) Act, 1961, was an allowable deduction under the Income-tax Act, 1961, and in deleting thereby the disallowance of interest of Rs. 3,08,800 ?'2. The Tribunal held that payment of interest was an allowable deduction on the basis of the decision of this court in Kamlapat Motilal v. CIT : [1976]104ITR783(All) . Learned counsel for the Department invited our attention to a subsequent Full Bench decision of this court in Saraya Sugar Mills (P.) Ltd. v. CIT : [1979]116ITR387(All) . The Full Bench overruled the Division Bench decision and held that the payment of interest was not an allowable deduction. Learned counsel for the assessee, however, invited our attent...
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