Allahabad Court July 1984 Judgments
Jhabboo Lal Kesara Rolling Mills Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Jul-31-1984
Reported in: 1985(19)ELT367(All)
V.K. Mehrotra, J.1. M/s. Jhabboo Lal Kasera Rolling Mills, Mirzapur, the petitioner, felt aggrieved by an order dated September 12, 1972 , passed by the Deputy Collector, Central Excise, Allahabad, after considering the explanation offered by the petitioner on July 17, 1972 to a notice dated July 1, 1972, confiscating 204 and 120 billets and in lieu thereof an option to redeem the same on payment of Rs. 6,000/ as fine. The finding was that there was breach of Rule 226 of the Central Excise Rules, 1944. A personal penalty of Rs. 750/- was also imposed. This order was sent to the petitioner by registered post acknowledgement due as is clear from the endorsement at the foot of the copy of the order which has been filed as Annexure C to the writ petition. The petitioner filed an appeal against the order under Section 35 of the Central Excises and Salt Act, 1944. The appeal was dated December 14, 1972 but was received in the office of the Appellate Collector on December, 16, 1972. The Appel...
Tag this Judgment!indu Engineering and Textiles Ltd. Vs. Commissioner, Agra Division and ...
Court: Allahabad
Decided on: Jul-30-1984
Reported in: AIR1984All334
ORDER1. This is a petition under Article 226 of the Constitution praying for the quashing of an order dated 16-8-1982 passed by the Commissioner, Agra Division, Agra (respondent No. 1). By that order, the respondent No. 1 has set aside an auction sale held in favour of the petitioner in respect of a factory owned by M/s. Indo-Swedish Pipe Manufacturers Limited, Nawalganj (Agra). The sale took place under the provisions of the U. P. Zamindari Abolition and Land Reforms Rules in pursuance of a recovery certificate dated 31-3-1979 issued by the Managing Director of the U. P. Financial Corporation (respondent No. 3) to the Collector. Agra (respondent No. 2) for the recovery of a sum of Rs. 19,96,652.79 from M/s. Indo-Swedish Pipe Manufacturers Limited. Nawalganj (Agra) under the provisions of the Uttar Pradesh Public Moneys (Recovery of Dues) Act, 1972, The Managing Director of the U. P. Financial Corporation in his letter dated 31-3-1979 mentioned details of the landed property, machinery...
Tag this Judgment!income-tax Officer Vs. Manorama Agencies
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Jul-28-1984
Reported in: (1984)10ITD868(All.)
1. The common contention in both these appeals is that the AAC had erred in deleting the additions of Rs. 52,650 and Rs. 9,267 made by the ITO in the assessment years 1977-78 and 1978-79, respectively.2. The assessee is a firm. It was constituted under a partnership deed dated 5-1-1976. It was carrying on its business at 34, Mahatma Gandhi Marg, Allahabad. These premises had been taken over on lease from the HUF of Harish Tandon of 54, Rani Mandi, Allahabad. It will be relevant to mention here that the partners of the assessee firm are Harish Tandon, the karta of the above HUF, Smt. Rajni Tandon, mother of Harish Tandon and Smt. Padma Tandon, wife of Shri Harish Tandon. In other words, the same persons who constitute the HUF of Harish Tandon and who are the landlord of 54, Mahatma Gandhi Marg, Allahabad, are also the partners of the assessee-firm carrying on the business from the same premises. The nature of the business carried on by the assessee-firm is mentioned in Clause (3) of th...
Tag this Judgment!Chandra Prakash Singhal Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Jul-27-1984
Reported in: [1985]58STC86(All)
Om Prakash, J.1. This is a revision by the assessee for the assessment year 1975-76, against the Tribunal's order dated 17th February, 1983.2. This point that arises for consideration is whether the business of the assessee is covered by serial No. 2 of Notification No. ST-II-6628/X-1012-1972 dated 1st December, 1973, which runs as follows :Copper, tin, zinc, nickel or alloy or scraps containing any of these metals only, including sheets and circles used in the manufacture of brass-wares.3. The contention of the assessee is that it deals in tin scrap, and therefore, the case of the assessee is fully covered by the entry at serial No. 2 of the notification dated 1st December, 1973. It is, therefore, urged that the assessee is liable to pay tax at 1 per cent only. In the order of the Tribunal, the aforementioned notification dated 1st December, 1973, has been referred to. What the Tribunal says is that the commodity in which the assessee deals in, is a declared commodity within the meani...
Tag this Judgment!Assistant Controller of Estate Vs. Krishna Bhartia
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Jul-26-1984
Reported in: (1984)10ITD736(All.)
1 to 6. [These paras are not reproduced here as they involve minor issues.] 7. The other contention in the departmental appeal relates to inclusion of only half of the amount of Rs. 1,06,896 in the estate of the deceased. We will first trace out the history of this amount. We have already stated above that the deceased had his own family consisting of himself, his wife and his son. This can be called smaller HUF. This smaller HUF possessed certain immovable properties as also investment in the firm of Chunnilal Nandlal. There was a partial partition in this family with respect to a sum of Rs. 60,000 out of the investment in Chunnilal Nandlal. A deed of partial partition was also executed on 19-6-1974. The amount of Rs. 60,000 was divided as under : Rs. 40,000 jointly given to deceased and his wife. Rs. 20,000 given to the deceased's son Shri Krishna Bhartia.This deed also stated that the deceased and his wife would constitute a smaller HUF and the amount of Rs. 40,000 would be held by...
Tag this Judgment!Smt. Bachu Bai Vs. Assistant Controller of Estate
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Jul-26-1984
Reported in: (1984)10ITD739(All.)
1. The matter relates to the estate of late Shri Pravin Chandra, who died on 16-11-1978. The deceased was a partner in the firm of Bharat Auto Stores, which is described in the order of the Assistant Controller as a leading dealer in motor parts of Varanasi. The Assistant Controller held that the above firm had goodwill and that the share proportionate to the interest of the deceased in the firm passed on his death. He calculated the average profit of the firm for the last three years. From this he deducted interest on capital at the rate of 12 per cent and also remuneration of partners at the rate of Rs. 500 per month. The net resultant profit worked out to Rs. 67,721. By taking the multiplier of 3, the value of the goodwill was determined at Rs. 2,03,163. The deceased's share being 25 per cent was determined at Rs. 50,791 and was included in the assessment.2. The accountable person appealed to the Controller. It was submitted before him that the estimate of the value of the goodwill...
Tag this Judgment!Banshi Dhar and ors. Vs. Ram Surat and ors.
Court: Allahabad
Decided on: Jul-26-1984
Reported in: AIR1985All10
M. Wahajuddin, J. 1. This is a second appeal filed by the plaintiffs. Plaintiffs' suit was for injunction and in the alternative in case the Court held that the plaintiffs are not in possession, for delivery of possession as such.2. The plaintiffs' stand was that the plaintiffs are the owner in possession of the disputed plot and the trees standing thereon and the mutation is wrong and the land was wrongly recorded as Banjar. The defendants' case was that their ancestors had planted the trees and they were owner in possession of plot No. 49 (area 19 decimals) having trees on the same and the trees were also planted by them and further that as a matter of precaution they secured a settlement of the plot from the Gaon Sabha after the abolition of zamindari.3. The trial Court framed a number of issues. It found in favour of the defendants and dismissed the suit. The first appellate Court also took similar view and dismissed the appeal. The findings are assailed in the second appeal.4. The...
Tag this Judgment!Bishambhar Singh and ors. Vs. State Transport Appellate Tribunal and o ...
Court: Allahabad
Decided on: Jul-26-1984
Reported in: AIR1984All355
ORDERB.N. Sapru, J. 1. These writ petitions have been filed against an order of the State Transport Appellate Tribunal dated 30-5-1984 passed in appeals preferred by some of the respondents against an order of the Regional Transport Authority. Agra Region, granting permits to the petitioners on Aligarh-Jaleshwar route.2. On 12-10-1977 the U. P. Government issued a notification No. 440/-T/XXX-4-17 SKM/75 under Section 43-A of the Motor Vehicles Act which was inserted by the Motor Vehicles (Uttar Pradesh Amendment) Act, 1972 and gave certain directions to the State Transport Appellate Tribunal and the Regional Transport Authorities in respect of the consideration of the applications for the stage carriage permits. Under Clause (2) of the Government Order it is provided that the State Transport Appellate Tribunal and the Regional Transport Authority shall grant stage carriage permits to the various categories of applicants in accordance with the quota shown against each category.3. There ...
Tag this Judgment!U.P. Government Central Dairy Farm Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Jul-26-1984
Reported in: [1985]59STC45(All)
Om Prakash, J.1. These are three revisions by the assessee, a Government undertaking, engaged in the manufacture of dairy products, i. e., ghee, butter, perk, etc., relating to the assessment year 1971-72 and the two periods of the assessment year 1975-76; first commencing from 1st April, 1975 to 14th May, 1975 and the second commencing from 15th May, 1975 to 31st March, 1976 against a consolidated order of the Tribunal dated 30th September, 1981. Involving a common question, all the three revisions are consolidated and are disposed of by a combined order.2. Several grounds have been raised in these revisions, but before me, Sri Bharatji, learned counsel for the assessee, has pressed only those grounds that raised a question whether perk and butter having been sold by the assessee, amounted to product sold in a sealed container within the meaning of entry 10 of the notification dated 10th May, 1956. The dairy farm of the assessee is situated at Aligarh and the assessee transports its p...
Tag this Judgment!income-tax Officer Vs. Rohtak and Hissar Distt. Electric
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Jul-25-1984
Reported in: (1985)12ITD424(All.)
1. These appeals are directed against the validity of the initiation of proceedings under Section 147/148 of the Income-tax Act, 1961 ('the Act'), in respect of the assessment years 1968-69 and 1969-70, on the ground that the assessee's income from interest accruing and arising on the amount of compensation payable to the assessee-company had escaped assessment in respect of the aforesaid two years.2. The learned Commissioner (Appeals) has upheld the validity of action under Section 148 in respect of the assessment year 1969-70, but has quashed the said proceedings in respect of the assessment year 1968-69.Therefore, the assessee is aggrieved by the order of the learned Commissioner (Appeals) in respect of the assessment year 1969-70, whereas the department is aggrieved of the aforementioned order of the learned Commissioner (Appeals) in respect of the assessment year 1968-69.3. The circumstances in which proceedings under Section 147(a) were initiated by the ITO against the assessee-...
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