Allahabad Court February 1984 Judgments
State of U.P. Vs. Sia Ram
Court: Allahabad
Decided on: Feb-27-1984
Reported in: AIR1984All286
ORDERN.N. Sharma, J.1. Both these revisions are being disposed of by this common judgment as the legal points involved arc the same.2. It appears that there were two appeals; viz., Criminal Appeals Nos. 16 and 17 of 1981 which were disposed of by Sri B.K. Misra, learned III Additional Sessions Judge, Shahjahanpur on 12-5-1981 who accepted both these appeals and set aside the impugned orders of confiscation of articles detailed therein.3. It appears that on 27-10-1980, Sri Vishwa Nath Singh, Tahsildar, Jalalabad searched the shop and godown of opposite party Sia Ram, situated in Mahajnan Street in Jalalabad town, district Shahjahanpur and found diesel oil, grease and mobil oil stored contrary to rules. Opposite party was prosecuted for the breach of Uttar Pradesh Essential Commodities Display of Price and Stock and Control of Supply and Distribution Order, 1977. The aforesaid commodities, after the seizure, were reported to the Collector concerned who, after pursuing the procedure laid ...
Tag this Judgment!Kailash Chand Ramesh Chand Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Feb-24-1984
Reported in: [1985]58STC87(All)
R.B. Lal, J.1. This revision by the dealer under Section 11(1) of the U. P. Sales Tax Act (briefly the Act) is directed against the order dated 23rd November, 1982, passed by the Sales Tax Tribunal, Kanpur Bench II.2. The dealer-applicant deals in cotton. For the assessment year 1972-73 the dealer disclosed taxable sales of Rs. 1,72,400.53 and tax was determined on this amount. Later on, the assessing authority found that the dealer had purchased unginned cotton (kapas) under form III-A and had sold that cotton after ginning it and removing cotton seeds from it, and this purchase was liable to purchase tax which had escaped from imposition of purchase tax. The assessing authority gave a notice under Section 21 of the Act. The stand of the dealer was that unginned and ginned cotton were to be considered one and the same thing and therefore, the purchase of unginned cotton was not liable to be taxed. The assessing authority did not accept this contention and determined purchase tax on th...
Tag this Judgment!Commissioner, Sales Tax Vs. Premier Packaging Pvt. Ltd.
Court: Allahabad
Decided on: Feb-24-1984
Reported in: [1985]58STC369(All)
N.D. Ojha, J.1. In this revision under Section 11(1) of U. P. Sales Tax Act filed by the Commissioner of Sales Tax, U. P., Lucknow, against an order dated 26th July, 1982 passed by the 'Sales Tax Tribunal, Aligarh Bench, Camp Meerut the short question which arises for consideration is whether corrugated board boxes fall within the category of cardboard boxes and as such were taxable at the rate of two per cent under entry No. 27 of Notification No. ST-II-1363/X dated 5th April, 1961 or were liable to be taxed at the rate of three per cent under the category of unclassified goods. The Tribunal has taken the view that there was no difference between corrugated board and cardboard boxes and even corrugated board boxes were liable to be taxed at the rate of two per cent only which was the tax applicable to cardboard boxes.2. Having heard the counsel for the parties I am of opinion that the view taken by the Tribunal does not suffer from any error of law. In State of Andhra Pradesh v. Sri D...
Tag this Judgment!income-tax Officer Vs. Sukhan Lal Singh.
Court: Allahabad
Decided on: Feb-24-1984
Reported in: [1986]17ITD928(NULL)
ORDERPer Shri Prakash Narain, Accountant Member - The only contention in this appeal is that the AAC has erred in deleting the addition of Rs. 15,369 from the total income of the assessee.2. The assessee gifted certain sum to his grandson Ashok Kumar. Ashok Kumar invested the amount in the firm of Banilal Sukhanlal in which he was also admitted to the benefits of partnership. He received a sum of Rs. 15,369 as his share of profit from the above firm. The ITO included it in the assessment of the assessee acting under the relevant provision of section 64 of the Income-tax Act, 1961 (the Act).3. The assessee appealed to the AAC. It was submitted before him that it was clause (iii) of section 64(1) which was applicable to the case. According to this clause, in computing the total income of an individual all such income as arose directly or indirectly to a minor child of such income as arose directly or directly to a minor child of such individual from the admission of the minor to the bene...
Tag this Judgment!Preetam Singh and anr. Vs. State of U.P.
Court: Allahabad
Decided on: Feb-23-1984
Reported in: 1985CriLJ10
K.C. Agarwal, J.1. This appeal has been preferred by Pritam Singh and Bharat Singh against the judgment of the Sessions Judge, Etawah, convicting them by the judgment and order dated 29-1-1977 in S. T. No. A-244 of 1976, State v. Pritam Singh and others. The Appellant Pritam Singh has been convicted under Section 148, I.P.C. and Section 302, I.P.C. He has been sentenced to Rule 1. for two years under Section 148, I.P.C. and imprisonment for life under Section 302, I. P.C. Bharat Singh appellant has been convicted under Section 147, I.P.C. and is sentenced to one year's R.I. The sentences of Pritam Singh were directed to run concurrently.2. In brief, the prosecution case was. that Ratan deceased was in fact at the liquor shop in Mohalla Garhipura, Etawah. Along with Ratan, there were a number of persons employed at the said shop including Hira Lal (P.W. 1), Radhey Shyam (P.W. 2) and Mazboot Singh (P.W. 3).3. It was alleged that on 4th May, 1976, at about 10 p.m., Pritam Singh went to th...
Tag this Judgment!Rajan Lal Sharma Vs. District Magistrate and ors.
Court: Allahabad
Decided on: Feb-23-1984
Reported in: 1984CriLJ954
H.N. Seth, J.1. This petition under Article 226 of the Constitution by Rajan Lal Sharma is directed against the order passed by the District Magistrate on 21st Oct., 1983 authorising his detention under the provisions of Section 3 of the National Security Act.2. The petitioner was arrested in connection with a case under S, 395/397 I.P.C. on 25-9-83 and was sent to jail. The impugned order for petitioners' detention was passed on 21st Oct., 1983 and served upon him while he was in jail custody.3. The grounds for detention served upon the petitioner mentioned that on 15th Sept., 1983 at about 9.3o A.M. he along with his companions overtook a car going on the National Highway and thereafter committed dacoity in broad day light. As a result of the said dacoity the traffic on the Highway came to halt and lot of panic and tension was created in the locality. The grounds further recited that as the petitioner was likely to be released on bail and to indulge in activities prejudicial to publi...
Tag this Judgment!New India Assurance Co. Vs. Shakuntala Devi
Court: Allahabad
Decided on: Feb-22-1984
Reported in: 1(1984)ACC329
B.D. Agarwal, J.1. These appeals under Section 110-D Motor Vehicles Act are directed against a decision of the Motor Accidents Claims Tribunal, Gorakhpur dated May 12, 1977.2. The accident occurred on June 11, 1976 at about 5.00 P.M. near a crossing close to the Railway stadium. The victim aged about 24 was on cycle. Jeep Taxi UPQ 1960 dashed against him from behind and dragged him for some distance. He sustained grievous hurt to which he succumbed the same day in the civil hospital. He was a bachelor and in private employment earning Rs. 400/- per month. The claim position was filed by the mother on August 7, 1976. This was opposed. The tribunal on considering the evidence awarded a sum of Rs. 57,600/- as compensation.3. The constast is these appeals is triangular. The learned Counsel for the New India Assurance Company Limited submitted that the tribunal erred in not making the deduction on account of the lump sum payment and the uncertainties and hazards involved in the normal expec...
Tag this Judgment!Bharat Lal Vs. Smt. Ram Kali Devi
Court: Allahabad
Decided on: Feb-21-1984
Reported in: AIR1984All274
R.M. Sahai, J.1. Should decree for divorce by dissolution of marriage he denied under Section 13(1)(b) of Hindu Marriage Act because animus for desertion was not established as petitioner did not make any effort to reconciliate by either going or writing letters or sending anyone even though respondent had separated of her own accord.2. From unchallenged statement of petitioner, as the respondent did not appear either in the trial court or this Court despite service, it is established that the respondent went away with her brother in 1979, and is living separately with him since then. The ingredient of separation the first essential of desertion, therefore, was found established. The decree for divorce, however, was refused because animus or intention to desert could not be inferred because petitioner did not make any effort to reconciliate. According to trial Court the respondent was Hindu wife and she having left with her brother in the month of February, 1979 it was moral as well as...
Tag this Judgment!Rameshwar Prasad Srivastava Vs. State of Uttar Pradesh
Court: Allahabad
Decided on: Feb-21-1984
Reported in: 1984CriLJ996
ORDERN.N. Sharma, J.1. This revision is directed against order dated 25.11.1981 by Shri J.P. Singh, learned IV Additional Sessions Judge, Varanasi in Criminal Appeal No. 265 of 1981 by which conviction of revisionist under Sections 325, 323, 504, 506 read with Section 34 of Penal Code were affirmed. The sentences of one year's rigorous imprisonment under Section 325, I.P.C. six months' rigorous imprisonment under Section 323, I.P.C. One month's rigorous imprisonment under Section 504, I.P.C. and two months' rigorous imprisonment under Section 506, I.P.C. were also affirmed.2. The aforesaid conviction and sentences were recorded by Sri A.K. Dubey, learned Judicial Magistrate 1st Class, Varanasi in Criminal Case No. 438 of 1979 on 26.6.1981.3. Briefly stated the prosecution version was that Ramesh Prasad Srivastava complainant (P.W. 1) and the revisionist who are cousins, resided in House No. 60/62, Karn Ghanta, Varanasi, while revisionist was aged about 12 years only, his parents expire...
Tag this Judgment!Trackparts of India Ltd. Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Feb-14-1984
Reported in: (1984)8ITD683(All.)
1 to 3. [These paras are not reproduced here as they involve minor issues.] 4. It was decided in the meeting of the Board of the assessee's directors held on 19-5-1973 that the assessee would be promoting a public limited company with an object to set up a forging plant in which the assessee was to make investment by purchase of shares. As a result of the above decision, a company called Forgings and Castings Ltd. was incorporated on 27-9-1973. A certificate of commencement of business was also granted to it. The assessee incurred certain expenditure in connection with incorporation and procurement of land for the newly formed company. From the minutes of the meeting of the Board of the assessee's directors held on 14-11-1973, it appears that the assessee was prepared to spend up to Rs. 2 lakhs for the above purpose. The total expenditure incurred from June 1973 to June 1975 amounted to Rs. 65,309. This was recovered partly by adjustment of consideration amount paid by the new company...
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