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Allahabad Court July 1983 Judgments

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Jul 13 1983

Ajudhiya Distillery Vs. Excise Commissioner and ors.

Court: Allahabad

Decided on: Jul-13-1983

Reported in: [1984]55STC116(All)

A. Banerji, J.1. This writ petition under Article 226 of the Constitution of India has been filed by the petitioner, M/s. Ajudhiya Distillery, Moradabad, challenging the imposition and the realisation of purchase tax on alcohol from the petitioner by the District Excise Officer, respondent No. 2.2. The petitioner manufactures alcohol and sells the same in bulk to such parties as are permitted to purchase the same by the respondent No. 2. There is a tax on alcohol at the point of such sale, imposed under the U. P. Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939. In the present case the respondent No. 2 seeks to realise an amount of Rs. 9,264.80 from the petitioner as purchase tax. A notice to this effect was given to the .petitioner. The tax pertained to purchase of alcohol for the period 1st November, 1975, to 20th April, 1976. The petitioner's case was that the notice demanding the tax was bad in law and no amount was due from the petitioner, who was a seller and not ...


Jul 13 1983

Bhim Shankar Vs. Union of India (Uoi) and anr.

Court: Allahabad

Decided on: Jul-13-1983

Reported in: AIR1984All77

Deoki Nandan, J. 1. This is a plaintiff's se-second appeal in a suit for a declaration that an order, dated 21/22-6-1966, passed by the Superintendent, Kanpur Area, Kanpur, debarring the plaintiff from carrying on the trade and business of forwarding and clearing agent, is illegal, void and inoperative.2. It is necessary to state a few facts. The plaintiff was working as a forwarding and clearing agent at the Kanpur Co-operganj Good's shed. The working hours there are 9.00 a.m. to 8.00 p.m. On the 2nd January, 1966, a wagon was allotted to M/s Rajaram Sri Kishan Oil Factory, Moti Mohal, Kanpur, at 7.45 P.M. Ac-cording to the plaintiff, information of the allotment of the wagon was not given to him or to M/s Rajaram Sri Kishan Oil Factory, but, in the very next paragraph of the plaint, it has been stated that 'even if the employees of the defendant became successful in informing the plaintiff, which fact is not admitted by the plaintiff no business could have been done or allowed to be ...


Jul 11 1983

State of U.P. Vs. Salezar

Court: Allahabad

Decided on: Jul-11-1983

Reported in: 1984CriLJ315

T.S. Misra, J.1. This appeal by the State is directed against the order dated 29-4-1977 passed by Sri L. P. Misra, V Addl. Sessions Judge, Lucknow. The facts giving rise to the instant appeal in brief are these: The respondent Salezar an employee of Loco-Workshop Char-bagh. Northern Railway, Lucknow, was caught red-handed on 24-9-1969 at about 4.40 p. m. at the gate No.-4 of the Loco Workshop concealing' 33 pieces of brass metal which were railway property. The weight of the brass metal was about 3 kilograms. A recovery memo was prepared before the witnesses and the accused-respondent Salezar was challenged under Section 3 of the Railway Property, (Unlawful Possession) Act. The trial Court after examining the witnesses and considering the evidence on record and the surrounding circumstances convicted the respondent and sentenced him to one year's R. I., vide order dated 23-9-1076. The present respondent Salezar impugned that order before the Sessions Judge, Lucknow by filing Criminal A...


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