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Allahabad Court November 1983 Judgments

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Nov 18 1983

Surendra Mohan Hans and anr. Vs. State of U.P. and anr.

Court: Allahabad

Decided on: Nov-18-1983

Reported in: AIR1984All151

K.C. Agrawal, J. 1. These two appeals arise from a Judgment and decree of the District Judge. Meerut dated 3-3-76 deciding land acquisition reference No. 80 of 1974.2. The relevant facts briefly stated are these. By means of a notification issued in August, 1960 the State of U. P. notified 259.56 acres of land in village Mirzapur, Pargana Loni, Tahsil Ghaziabad. District Meerut for acquisition for Ghaziabad Improvement Trust for planned development of the area. This notification was modified on June 9, 1962. This was followed by a notification under Section 6 read with Section 17(1)(1-A) of the Land Acquisition Act dated January 13, 1969. Possession in pursuance of the aforesaid notification was taken on 16th Aug. 1972. Thereafter proceedings for determination of compensation of the acquired land were started. By means of the award dated 21-11-73 the Special Land Acquisition Officer determined the award of the appellants at the rate of fifty paise per square yard. The total amount of 9...


Nov 18 1983

Mukand Lal and anr. Vs. Lal Dila Ram (Deceased by L.R.) and ors.

Court: Allahabad

Decided on: Nov-18-1983

Reported in: AIR1984All158

K.C. Agrawal, J. 1. This is an execution first appeal preferred by Mukund Lal and others against the judgment of the Civil Judge, Saharanour dated 9-12-1969, allowing the objection of the respondents filed under Section 47 of the Civil P. C.2. Suit No. 52 of 1929 filed by Pooran Mal and others for partition was decreed and a preliminary decree was passed on 12th May, 1932. This was followed by a final decree dated 5th March, 1934. Subsequently auras were prepared.3. On an application for execution filed by the decree holders. Case No. 53 of 1946 was registered by the executing court. Through this application the plaintiff claimed possession over the quras allotted to them. Against the execution application, an objection was filed by the defendants which was numbered as 44 of 1965. The objections were dismissed on 9-12-1969. Against the dismissal of the objection the defendants filed the Execution First Appeal No. 2 of 1970 which has been dismissed by us by a separate judgment today.4. ...


Nov 17 1983

Wealth-tax Officer Vs. Sadi Ram Ganga Prasad (Huf).

Court: Allahabad

Decided on: Nov-17-1983

Reported in: [1986]17ITD711(NULL)

ORDERPer Shri V. P. Elhence, Judicial Member - The department is aggrieved of the order dated 29-5-1981 of the learned Commissioner of Income-tax (Appeals), Kanpur.2. The question involved relates to the validity of the reopening of the wealth-tax assessment of the assessee. The assessment year in question is 1964-65 for which the relevant valuation date was 15-11-1963. The original assessment was made under section 16(3) of the Wealth-tax Act, 1957 (the Act), on 22-3-1965 on a valuation of Rs. 75,013 as declared by the assessee-HUF Sadi Ram Ganga Prasad, Kanpur as per book value. However, for the assessment year 1968-69, the assessee declared a value of Rs. 4,18,246 on the basis of the report dated 19-2-1969 of the approved valuer Shri B. P. Agarwal, as on 31-12-1967. As per the details filed in the return for the assessment year 1968-69 as also the valuers report, the new construction was of Rs. 62,131 (Rs. 50,295 plus Rs. 11,836). On the basis of the following reasons recorded, the ...


Nov 16 1983

Jaimets Pvt. Ltd. Vs. the State of U.P. and ors.

Court: Allahabad

Decided on: Nov-16-1983

Reported in: [1984]55STC119(All)

H.N. Seth, J.1. Even though petitioner M/s. Jaimets Private Ltd. had already preferred appeals against the orders of the Sales Tax Officer, Ghaziabad, dated 31st of August, 1981 (annexures 1 and 2 to the petition), assessing it to sales tax under the Central as well as State Sales Tax Acts for the year 1979-80, it by means of the present petition also moved this Court for relief under Article 226 of the Constitution claiming, inter alia, that amendment in Notification No. 8224/X dated 31st of August, 1979, made by the U. P. Sales Tax (Amendment and Validation) Ordinance, 1981 (Ordinance No. 12 of 1981), with retrospective effect was unconstitutional and invalid. In the meantime, the appeals filed by the petitioner were dismissed by the Assistant Commissioner (Judicial), Sales Tax, Ghaziabad, vide his order dated 27th of March, 1982 (annexure RA-1), and Ordinance No. 12 was replaced by the U. P. Sales Tax (Amendment and Validation) Act, 1982. Accordingly, the petitioner moved an applica...


Nov 15 1983

New India Assurance Co. Ltd. Vs. Darshani Devi and ors.

Court: Allahabad

Decided on: Nov-15-1983

Reported in: [1986]59CompCas871(All); [1984(48)FLR290]

H.N. Mithal, J.1. This is an appeal by the insurance company challenging the order of the Commissioner for Workmen's Compensation directing that the compensation payable by the employer be paid by the insurance company. The mother of an employee, who was a cleaner of a bus, owned by Dayal Singh and Chandan Singh, met with an accident on account of one of the rear wheels of the bus going off and the bus falling in the khud. The mother filed a claim petition under the provisions of Workmen's Compensation Act, 1923, impleading therein the two employers and the insurance company as opposite parties. Since the insurance company did not contest the claim in spite of time being repeatedly granted, an ex parte order against it was passed and the liability fixed on the employer was made payable by the company. Aggrieved, in the present appeal, Sri M. P. Singh, learned counsel appearing for the insurance company, has urged that in proceedings under the Workmen's Compensation Act, no direction ca...


Nov 12 1983

Sardar Diwan Singh Kohli Vs. Commissioner of Income-tax

Court: Allahabad

Decided on: Nov-12-1983

Reported in: (1985)49CTR(All)308; [1985]153ITR638(All); [1985]22TAXMAN107(All)

Om Prakash, J. 1. This is an application under Section 256(2) of the I.T. Act, 1961 (for short 'the Act, 1961'), by the asscssee relating to the assessment year 1976-77, for which the previous year ended on March 31, 1976, praying that the Income-tax Appellate Tribunal be asked to refer the following questions to this court: '1. Whether, on the facts and circumstances of the case, the learned Tribunal was right in law in holding that the Income-tax Officer was fully justified in reopening the assessment under Section 147(a), on the non-disclosure of the investment in the pick-up van in the original return of income filed under Section 139(1) by the assessee 2. Whether, on the facts and circumstances of the case, the learned Tribunal was correct in law that the money received by the assessee amounting to Rs. 18,000 from his sister-in-law, Smt. Somamati,. was in the nature of income character and it was rightly included as income from undisclosed sources in the hands of the assessee 3....


Nov 11 1983

Divisional Manager L.i.C. Vs. Raj Kumari Mittal and ors.

Court: Allahabad

Decided on: Nov-11-1983

Reported in: 1(1984)ACC301

O.P. Saxena, J.1. These are four connected F.A.F.Os. against the order dated 8-5-80 passed by the Motor Accident Claims Tribunal (II Additional District Judge,) Allahabad.2. The petitions related to an accident in which Sri Santosh Behari Mittal, Advocate received serious injuries and succumbed to the same. The accident took place on the 6th of July 1975 at about 9 A.M. on the crossing of Sarojini Naidu Marg and Mahatma Gandhi Marg which is in the form of a circle around the Church in the centre. The place of the accident was on the south-western sector of the circle near the turning of Mahatma Gandhi Marg. The deceased was on his way home from the Allahabad Junction Railway Station. He was going on a rickshaw. Ambassador car UPF 5720 dashed against the rickshaw from the rear side. The rickshaw was on the left side of road and the car was driven rashly and negligently. No horn was blown. As a result of the accident the rickshaw was smashed and the deceased received severe injuries. The...


Nov 10 1983

Burma Shell Oil Storage and Distributing Co. of India Ltd. Vs. State o ...

Court: Allahabad

Decided on: Nov-10-1983

Reported in: AIR1984All89

V.K. Khanna, J.1. The following question of law has been referred for the opinion of the Full Bench:--'Whether, for the purposes of Section 116 of Transfer of Property Act, it was necessary that there should be a contract subsequent to the termination of the original lease regarding the period of notice required under Section 106, T. P. Act.'2. According to the learned single Judge there was a clear conflict of opinion expressed in two Division Bench decisions of this Court reported in Radha Ballabh v. Bahore Ram Chand : AIR1955All679 and Zahoor Ahmad Abdul Sattar v. State of U.P. : AIR1965All326 . The learned single Judge in the referring order has held that the earlier Division Bench (Radha Ballabh supra), has held that 'the contract to the contrary' mentioned in Section 116 of Transfer of property Act may be the one contained in the original lease and it was not necessary that such a contract must necessarily be arrived at after the old lease comes to an end while the latter Divisio...


Nov 10 1983

Lakhan Singh Vs. Commissioner, Jhansi Division and ors.

Court: Allahabad

Decided on: Nov-10-1983

Reported in: AIR1984All122

Satish Chandra, C.J. 1. It appears that on 26-12-1963 the petitioner was granted a licence for a single barrel breach-loading .12 bore gun, pursuant to some first information report involving the petitioner in an offence under Section 307, I. P. C., the Additional District Magistrate, Banda, on 30th June, 1982, issued a notice requiring the petitioner to show cause why his afore-said gun licence be not cancelled. The petitioner appeared and filed objections. One of the objections taken by him was that the Additional District Magistrate had no jurisdiction to initiate proceedings or issue a notice to show cause for cancellation of the gun licence. This objection was rejected. The petitioner applied to the Commissioner, Jhansi Division, Jhansi, for transfer of the case for cancellation of the licence to some other authority. The Commissioner did not find any merit in it and dismissed title transfer application. Aggrieved, the petitioner has come to this Court.2. The Commissioner's order ...


Nov 10 1983

State of U.P. Vs. Thakur Kundan Singh

Court: Allahabad

Decided on: Nov-10-1983

Reported in: AIR1984All161

A.N. Varma, J.1. This is a defendant's appeal arising out of a suit for recovery of Rs. 21.330/- together with pendente lite and future interest at the rate of six per cent per annum. The court below having decreed the suit for those reliefs, the defendant has filed this first appeal.2. Shortly, the plaint case was that the plaintiff firm was given a contract by the Local Self Government Engineering Department, Saharanpur for laying down sewer lines at Dehradun. The contract was signed, by the parties thereto on 16-8-1980. In the course of the execution of the work which started on 16-9-1960 and completed on 31-12-1962, the concerned officers of the Department discovered that the proposed depth of the sewer lines in the drawings and maps given to plaintiff for execution of the work were shallow. Realising this mistake the Department gave to the plaintiff revised drawings and specifications according to which the plaintiff was required to dig much deeper than originally shown in the pla...


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