Allahabad Court March 1984 Judgments
income-tax Officer Vs. Ram Prasad
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Mar-31-1984
Reported in: (1984)10ITD96(All.)
1. Since the above appeals relate to the same assessee and involve a common contention, they are disposed of by this consolidated order for the sake of convenience.2. The assessee, which is a firm, deals in watches, spectacles and their spare parts. Besides, it also undertakes repair works. After the original assessments had been made for all the above three assessment years, a search was conducted at the business premises of the assessee and the residences of the partners on 29-3-1976 by the income-tax and customs departments. In this search, imported wrist watches valuing at Rs. 4,165 and some cash were found. Stock of the estimated value of Rs. 60,000 was also found. Some of the above articles were also seized in the search.3. Shri Parmeshwar Prasad Gupta, one of the partners of the assessee-firm, admitted in his statement recorded at the time of the search, that the assessee-firm had an account with Allahabad Bank, Reti Chowk, Gorakhpur. The ITO also received information that the ...
Tag this Judgment!Smt. Sundri and ors. Vs. Union of India (Uoi) and anr.
Court: Allahabad
Decided on: Mar-30-1984
Reported in: AIR1984All277
K.C. Agrawal, J.1. This First Appeal From Order filed under Section 83-F of the Indian Railways Act, 1890, has been preferred against the judgment of the Ad hoc Claims Commissioner appointed under Section 82-B of the Indian Railways Act (hereinafter referred to as the 'Act'), dismissing the claim of the appellants for compensation under Section 82-A.2. A claim of Rs. 50,000/- had been preferred by the appellants for the death of Suraj Prakash, son of Smt. Sundri appellant no. 1 and brother of appellants 2 to 4. Suraj Prakash was 18 years of age at the time of his death. He was travelling with his father Chet Ram by 66 Dn. Janta Express from Hardwar to Bareilly when this train collided with a stationary goods train at Katghar near Moradabad. Both father and son died in this accident on the spot. The appellants claimed that both the persons were travelling on a railway pass issued to Chet Ram as railway servant.3. The claim was contested by the Union of India on a number of grounds. We a...
Tag this Judgment!Sundari and ors. Vs. Union of India (Uoi) and anr.
Court: Allahabad
Decided on: Mar-30-1984
Reported in: 1(1984)ACC211
K.C. Agrawal, J.1. This First Appeal From Order filed under Section 83-F of the Indian Railways Act, 1890, has been preferred against the judgment of the Adhoc Claims Commissioner appointed under Section 82-B of the Indian Railways Act (hereinafter referred to as the 'Act'), dismissing the claim of the appellants for compensation under Section 82-A.2. A claim of Rs. 50,000/- had been preferred by the appellants for the death of Suraj Prakash, son of Smt. Sundri appellant no. 1 and brother of appellants 2 to 4. Suraj Prakash was 18 years of age at the time of his death. He was travelling with his father Chet Ram by 66 Dn. Janta express from Hardwar to Bareilly when this train collided with a stationary goods train at Katghar near Moradabad. Both father and son died in this accident on the spot. The appellants claimed that both the persons were travelling on a railway pass issued to Chet Ram as railway servant.3. The claim was contested by the Union of India on a number of grounds. We ar...
Tag this Judgment!Jairani Devi Vs. Krishna Kumar Jauhari
Court: Allahabad
Decided on: Mar-29-1984
Reported in: 1985CriLJ64
ORDERN.N. Sharma, J.1. Both these cases are connected and are being disposed of by this common order.2. It appears that the reliefs sought in criminal revision and this petition are similar. The prayer in the criminal revision was to set aside the impugned order of learned Magistrate dt. 5-10-1982 by which he rejected the application of-revisionist to discharge her of the offence under Section 406, IPC in Case No. 452 of 1982. This revision was filed on 20-10-1982.3. Since the charge has already been drawn in that case and the order was Interlocutory so the petition under Section 482, Cr.PC was filed to quash the aforesaid criminal proceedings No. 496 of 1981 pending in the Court of Judicial Magistrate IV, Allahabad.4. It appears that the proceedings commenced on the complaint dt. 27-4-1981 by Sri Krishna Kumar Jauhari who came to the Court with the allegations that the parties belonged to respectable families and were remotely connected ; complainant was resident of Allahabad and Smt....
Tag this Judgment!Mohammad Yameen Vs. Smt. Shamim Bano and anr.
Court: Allahabad
Decided on: Mar-27-1984
Reported in: 1984CriLJ1297
ORDERR.K. Shukla, J.1. By this petition under Section 482, Cr.P.C. the applicant has prayed for quashing the orders D/-16.8.1979 (Annex. I) passed by Sri Bahoran Singh, Munsif-Magistrate, Meerut in Criminal Case No. 222 of 1978 under Section 125, Cr.P.C. and alleged order D/-23.4.1980 (Annex. 4) passed by the learned III Additional Sessions Judge, Meerut in Criminal Revision No. 292 of 1979. It is further prayed that recovery proceedings in case of Mohammad Yameen v. Smt Shamim Bano under Section 127, Cr.P.C. pending in the Court of the VI Additional Munsif Magistrate, Meerut be stayed during the pendency of this application. It is important to note that copy of the final order D/-1.5.1980 passed by the learned Sessions Judge, allowing the revision in favour of the applicant is neither attached with this application nor there is any prayer to quash it.2. Brief facts of the case are that the opposite party No. 1 Smt. Shamim Bano wife of the applicant filed an application under Section 1...
Tag this Judgment!Commissioner of Sales Tax Vs. Uma Art Press
Court: Allahabad
Decided on: Mar-24-1984
Reported in: [1984]56STC300(All)
N.D. Ojha, J.1. These two revisions under Section 11(1) of the U. P. Sales Tax Act (hereinafter referred to as the Act) have been filed by the Commissioner of Sales Tax, U. P., against the order dated 20th October, 1982, passed by the Sales Tax Tribunal, Agra Bench, Agra, allowing the opposite party's second Appeal No. 974 of 1981 in respect of the year 1973-74 and holding it non-taxable during that year, as also allowing its second Appeal No. 975 of 1981 and remanding the case back to the Sales Tax Officer in respect of the year 1974-75.2. The opposite party is a printing press and deals in paper and printing materials, etc. The opposite party during the years in question supplied printed letter pads, vouchers and bills, etc., to its customers as is apparent from the assessment order passed by the Sales Tax Officer in respect of the aforesaid years. A question arose before the authorities below as to whether the sale proceeds of the printed materials referred to above were taxable und...
Tag this Judgment!U.P. Forest Corporation Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Mar-22-1984
Reported in: (1984)9ITD206(All.)
1. This is an appeal filed against the order dated 21-2-1980 of the learned Commissioner (Appeals) by the U.P. Forest Corporation--the assessee ('the corporation') for the assessment year 1976-77.2. The corporation was constituted by the UP State Government under Gazette Notification dated 25-11-1974 under Section 3(1) of the U.P.Forest Corporation Act, 1974 ('the 1974 Act')- It is a body corporate having perpetual succession and a common seal capable of suing and being sued in its corporate name. It has power to acquire, hold and dispose of property. The Act was brought into existence to provide for the better preservation supervision and development of forests and better exploitation of forest produce within the State and for matters connected therewith. Section 3(3) provides that the corporation shall, for all purposes, be a local authority. Section 14 of the 1974 Act enumerates its functions, they being:-- (a) to undertake removal and disposal of trees and exploitation of forest r...
Tag this Judgment!Commissioner of Sales Tax Vs. Kanpur Plastic Pack (P.) Ltd.
Court: Allahabad
Decided on: Mar-21-1984
Reported in: [1984]57STC188(All)
N.D. Ojha, J.1. This revision under Section 11(1) of the U. P. Sales Tax Act (hereinafter referred to as the Act) has been filed by the Commissioner of Sales Tax against the order dated 14th January, 1983, passed by the Sales Tax Tribunal, U. P. (Full Bench), Allahabad, in Appeal No. 13 of 1982 filed by the opposite party against an order of the Commissioner of Sales Tax passed under Section 36 of the Act.2. The opposite party, inter alia, manufactures and sells plain HDPE fabrics.3. The question, which arose for consideration before the Commissioner and the Tribunal, was whether these fabrics were exempt from sales tax or not. Reliance on behalf of the opposite party was placed on Notification No. ST-4064 dated 25th November, 1958, containing items exempted from sales tax. The relevant entry, on which reliance was placed on behalf of the opposite party, was 3(b), which runs as follows :Rayon or artificial silk fabrics, including stapple fibre fabrics of all varieties.4. According to t...
Tag this Judgment!Akhtari Begum Vs. Ahad HusaIn and ors.
Court: Allahabad
Decided on: Mar-21-1984
Reported in: 1985CriLJ62
M. Wahajuddin, J.1. The applicant has come forward with a prayer that the order of the Magistrate as well as the order Of the revisional court both, rejecting the applicant's application for setting aside ex parte order dated .23-10-1982 be quashed. It would appear that the applicant was allowed maintenance, which order also became final. Later an application was preferred under Section 127, Cr.P.C. for disentitling the applicant for maintenance amount due to changed circumstances, alleging that the applicant has remarried. It would further appear that the applicant prayed for adjournment, which was refused and then the application under Section 127 Cr.P.C was allowed ex parte.2. In the present application under Section 482, Cr.P.C. I am simply concerned with the question whether the Magistrate himself or the revisional court could have set aside the ex parte order as such. The applicant could well file a revision from the main order modifying or recalling the earlier order of maintena...
Tag this Judgment!Nawab Ali and anr. Vs. Smt. Ram Murti Devi
Court: Allahabad
Decided on: Mar-20-1984
Reported in: AIR1984All325
R.B. Lal, J.1. This second appeal by the defendants is directed against the judgment and decree dated 6-5-75 passed by Sri M. Lal Additional Civil Judge, Moradabad.2. Smt. Ram Murti Devi, plaintiff-respondent, filed suit under Section 77 of the Registration Act, 1908, and prayed for issue of a direction to the Sub-Registrar, Amroha to register the sale deed executed by the defendants (present appellants) in her favour. She pleaded in the plaint that the defendants were owners in possession of a house detailed at the foot of the plaint. Two shops adjacent to this house on the eastern side belonged to her sons Jagdish Saran and Bal Krishna. The shops were in the tenancy of Fida Ali, father of Nawab Ali, defendant No. 1. The owners of the shop wanted to eject Fida Ali and civil litigation took place between them. Ultimately all the concerned parties appointed Lala Ram Nath as an Arbitrator by an agreement dated 13-8-68 to settle the matters in dispute between the parties. The arbitrator g...
Tag this Judgment!- ‹ Prev
- 2
- Next ›
- Last »