Allahabad Court September 1983 Judgments
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The Sub-divisional Magistrate and the Land Acquisition Officer Vs. Raj ...
Court: Allahabad
Decided on: Sep-09-1983
Reported in: AIR1984All112
N.N. Mithal, J. 1. In this First Appeal From Order, the State has challenged the correctness of an award given by the arbitrator in a matter referred to him under Section 30, Proviso 1 of the Defence of India Act, 1962. The facts giving rise to the present appeal may be stated thus : 2. The Military Estates Officer, Meerut Cantt requisitioned 32.85 acres of land in a village in District Dehradun coming under its jurisdiction by an order dated 18-4-1963 under Section 29 of the Defence of India Act, 1962. Some land with trees, grovesand standing crop were taken possession by the Army authorities on 9-5-1963. While certain constructions and buildings were taken possession of on different occasions up to 9-6-1963. Compensation was determined by the Land Acquisition Officer whose award is dated 29th May, 1965. The owners of the requisitioned property were dissatisfied with the amount awarded and they challenged the same and requested the authorities to refer the matter to an arbitrator. It ...
Chandrika Prasad Vs. Assistant Engineer, Iii Northern Railway and anr.
Court: Allahabad
Decided on: Sep-09-1983
Reported in: II(1984)ACC355; AIR1984All101
O.P. Saxena, J. 1. This is an appeal under Section 110-D of the Motor Vehicles Act against the order dated 31-1-1976 passed by the Motor Accidents Claims Tribunal (District Judge), Fatehpur dismissing an application filed under Section 110-A of the Motor Vehicles Act.2. The facts giving rise to this appeal are that on 31-1-1974 at about 4.15 P. M. the appellant met with an accident with a truck. He was going on a cycle on his way back to this house in Mohalla Chhinkantola in the town of Fatehpur. He was going on Banda-Sagar Road from north to south and at about 4.15 P. M. he reached near the culvert in Nayaganj. Truck No. U. P. W. 715 came from behind and dashed against his cycle. He fell down. The left front wheel of the truck passed over his legs arid the same were injured. The accident was seen by P. W. 2 Satya Narain and P. W. 5 Santosh Kumar who were accompanying him and also by Ram Gopal and Laxman Kumar. He was taken to the District Hospital, Fatehpur for medical aid.3. On 17-7-...
Chunchun Vs. State of Uttar Pradesh and ors.
Court: Allahabad
Decided on: Sep-09-1983
Reported in: 1984CriLJ799
ORDERA.S. Srivastava, J.1. This appeal was filed by Chunchun against the judgment and order dated 22-9-1980 of Sri Ravi Verma, Special Judicial Magistrate, Allahabad, in Criminal Case No. 244 of 1979, acquitting the respondents Gokul, Ram Sumer, Binaik and Raj Karan of a charge under Section 506/427, I. P. C. These respondents were prosecuted in this case on a complaint filed by Chunchun appellant.2. During the pendency of this appeal. Chunchun died on 15-1-1983 leaving behind him his sons Shesh Dhar and Shyam Dhar and brother Doodh Nath. The present application has been made by Doodh Nath with a prayer to permit him to prosecute this appeal by bringing his name on the record. The counsel for the appellant vehemently argued that such a prayer of Doodh Nath can be granted under Section 302 Cr. P.C The contention of the counsel is rather misconceived. The relevant portion of Section 302, Cr. P. C. reads as under:-Any Magistrate inquiring into or trying a case may permit the prosecution t...
Palco Lining Company and anr. Vs. the Sales Tax Officer
Court: Allahabad
Decided on: Sep-08-1983
Reported in: [1983]54STC255(All)
V.K. Mehrotra, J.1. These two petitions under Article 226 of the Constitution raise a common question relating to the assessment of the petitioner-firms under the U.P. Sales Tax Act for the year 1973-74.2. M/s. Palco Lining Company as well as M/s. K.P. Traders, petitioners in the two writ petitions, are partnership firms carrying on the business of purchasing and selling collar lining, etc., which, according to their case, was cotton fabric rendering the turnover of sale exempt from tax.3. The Sales Tax Officer, while dealing with the case of the petitioners under Section 7(3) of the Act, accepted the account books and found that the purchases made by the petitioners were tally proved and the sales were duly vouched. He then went into the question whether the collar lining sold by the petitioners was a variety of cotton fabric so as to render it exempt from tax or not. A sample of collar lining was produced before him. The Sales Tax Officer accepted the claim that what was sold by the ...
Rohtak and Hissar Districts Vs. Commissioner of Income-tax
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Sep-07-1983
Reported in: (1983)6ITD603(All.)
1. The order of the Commissioner, which is the subject-matter of appeal before us, was communicated to the assessee on 27-12-1980. The appeal should, therefore, have been filed by 25-2-1981. It was actually filed on 3-3-1981. Apparently, therefore, it is out of time by six days.2. The assessee has filed an application requesting for the condonation of the above delay. It is stated in the application that the principal officer of the company, who was dealing with the taxation matters and who was also in the custody of the relevant files including the order of the Commissioner, had fallen ill and was confined to bed in the month of February 1981. That the principal officer, Shri Madan Mohan Sharma, was ill from 9-2-1981 to 28-2-1981 is also supported by a medical certificate. It was also contended before us by the counsel for the assessee that a challan for paying the appeal fee was obtained from the office of the ITO immediately after the recovery of the principal officer on 2-3-1981, ...
Arun Misra Vs. Union of Inida (Uoi) and ors.
Court: Allahabad
Decided on: Sep-07-1983
Reported in: (1984)ILLJ429All
Gopi Nath, J.1. This is a petition under Article 226 of the Constitution. It prays for issue of a Mandamus commanding the respondents to appoint the petitioner as Inspector in Central Excise.2. The petitioner is the son of one Vidyadhar Misra who was employed as Superintendent in the Central Excise. He died on 16th February, 1977 in harness, leaving behind his widow Smt. Indra Misra and six children--five sons and one daughter. Their names are as under:1. Dr. Ashok Misra. 2. Ajai Misra. 3. Arun Misra. 4. Anoop Misra. 5. Ratnesh Misra and 6. (Km.) Manju.The petitioner is the third son of late Vidyadhar Misra. The first two sons are earning members, the first being a doctor and the second being an Advocate. On the death of Vidyadhar Misra, the petitioner's mother made an application to the Collector, Central Excise for the employment of the petitioner as Inspector in the Central Excise. This application was made on 20th February, 1977. The petitioner at that time was studying in class B....
Haji Abdul Hamid Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-02-1983
Reported in: (1984)38CTR(All)294; [1983]144ITR948(All); [1983]15TAXMAN506(All)
A. Banerji, J.1. The following questions have been referred for the opinion of thiscourt by the Appellate Tribunal under Section 256(1) of the I.T. Act, hereinafter referred to as the Act.'1. Whether, on the facts and in the circumstances of the case, the assessee is entitled to any earned income relief on the share of the income received by him from the business which is the subject-matter of wakf in his capacity as beneficiary ? 2. Whether, the assessment in the year in question having directly been made in the hands of the beneficiary, the Income-tax Appellate Tribunal was right in holding that the assessee was not entitled to earned income relief ?' 2. The assessee is the Mutawalli of a wakf, Haji Lal Mohd. Bin Works and also one of the beneficiaries of the wakf. In the assessment year 1970-71, the disclosed income from the wakf was stated to be Rs. 1,51,534 after deducting a sum of Rs. 8,700 payable to the other beneficiary. In the assessment-proceeding it was held that the assess...
Bhola Nath and ors. Vs. Maharao Raja Saheb Bundi State
Court: Allahabad
Decided on: Sep-01-1983
Reported in: AIR1984All60
Deoki Nandan, J.1. The plaintiff-appellants in this Second Appeal claim that a pond bearing Khasra no. 1553/2 situate in Mohalla Surajkund of the city of Varanasi. was originally the sole property of the defendant. Maharao Raja Saheb Bundi State, Rajasthan. on which the plaintiff, ancestors and the plaintiff had been in possession as pattedars since the settlement of 1291 F. However, in denial of the plaintiff's right, the defendant gave a Patta for pisciculture in the said pond to one Bedi on the 2nd Dec. 1946. After obtaining the Patta. Bedi tried to dispossess the plaintiff, but was unsuccessful. We thereupon initialed a proceeding under Section 145. Cr. P. C. In respect of the pond, which was attached. but after inquiry. it was released in the plaintiff's favour and its possession was restored to the plaintiff on the 14th Dec. 1947. Bedi thereupon instituted a suit, which was decreed by the trial Court, but was dismissed on appeal by the plaintiff. Bedi filed a second appeal in thi...
Commissioner, Sales Tax Vs. Jagdish Metal Works
Court: Allahabad
Decided on: Sep-01-1983
Reported in: [1983]54STC305(All)
B.N. Sapru, J.1. In the revision filed by the assessee, the Additional Judge (Revisions) Sales Tax, by his judgment dated 25th February, 1980, held that brass rivets sold by the assessee were taxed as brasswares under Notification No. ST-II-6628/ X-1012-1972 dated 1st December, 1973 and not as hardware under Notification No. ST-II-6627/X-1012-1972 dated 1st December, 1973. This order of the Additional Judge (Revisions) became final. Subsequently an application before the Sales Tax Tribunal under.Section 22 of the Act was filed on behalf of the Commissioner, Sales Tax, praying that the brass rivets should be taxed as hardware. This application was rejected by the Tribunal by its order dated 15th May, 1982. In its order, the Tribunal stated that in STR No. 811 of 1980. (S.N. Industries Corporation v. Sales Tax Commissioner) decided on 14th August, 1981 (printed infra), it had been held that brass rivets were not hardware.2. Aggrieved, the Commissioner, Sales Tax, has filed the present re...
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