Allahabad Court January 1985 Judgments
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Bhashir Kumar Agarwal and ors. Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Jan-04-1985
Reported in: AIR1985All183
Om Prakash, J.1. All these writ petitions filed by various transporters, whose vehicles have been insured by the Nationalised Insuranee Companies, raise a common question : whether the tariff rates revised with effect from 1-2-1982 by the Tariff Advisory Committee (for short the T.A.C.) are valid. Involving common points, all the writ petitions are connected and are being disposed of by a common order. Writ petition No. 882 of 1082 is treated as leading one. By the General Insurance Business (Nationalisation Act 1972) passed by the Parliament, all the Insurance Companies located all over the country were nationalised by the Government of India. After nationalisation the entire business of general /' insurance was entrusted to the four major Insurance Companies, namely :1. United Insurance Company Ltd. 2. India Insurance Company Ltd. 3. National Insurance Company Ltd., and 4. Oriental Fire and General Insurance Company Ltd. 2. The case of the petitioners is that the revised rates that...
income-tax Officer Vs. Brish Bhan Gupta
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Jan-03-1985
Reported in: (1985)13ITD1(All.)
1. By these three appeals common grounds have been raised. They were, therefore, heard together and are being disposed of by a combined order for the sake of convenience.2. Assessments under Section 148 of the Income-tax Act, 1961 ('the Act') were made in the case of all the respondents for the assessment year 1975-76 and interest under Sections 139(8) and 217 of the Act were charged. The assessees filed appeals against the assessments in question, but the question of charging of interest was not raised in the said appeals. Subsequently, the assessees moved applications under Section 154 of the Act before the ITO and submitted before him that interest under Sections 139(8) and 217 could not be charged in proceedings initiated under Section 148. The said plea of the assessees was rejected by the ITO by pointing out that the aforesaid submissions involved interpretation of law about which the different High Courts had expressed themselves differently and as such it could not be regarded...
Hafiz Bashir Ahmad Vs. Smt. Rani and ors.
Court: Allahabad
Decided on: Jan-03-1985
Reported in: I(1985)ACC334; [1986]60CompCas42(All)
A.N. Verma, J. 1. This appeal is directed against an order passed by the learned II Additional District Judge, Jhansi, dismissing an application filed by the appellant for setting aside an award dated September 11,1975, said to have been passed ex parte in Accidents Claim Miscellaneous Case No. 34 of 1974 filed by respondents Nos. 1 to 3. The court below has recorded a finding that the appellant had been duly served with the notices issued on the claim petition filed by the said respondents but he intentionally evaded service of the notices sent to him both by ordinary process as well as by registered post. It has observed that there was no justification for the absence of the appellant in the proceedings which led to the passing of the award in favour of the said respondents. The court below has, however, set aside the ex parte award on certain conditions in the purported exercise of his powers under Section 151, CPC, While allowing the application under Section 151, CPC, the court be...
Banarsi Das and Sons Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Jan-02-1985
Reported in: [1986]61STC206(All)
Anshuman Singh, J.1. This revision has been filed by the assessee under Section 11(1) of the U.P. Sales Tax Act against the judgment of the Sales Tax Tribunal, Aligarh Bench, Aligarh, dated 29th January, 1983, relating to the assessment year 1979-80.2. In the instant revision, the only point which has been raised by the counsel for the assessee is that the assessee had submitted that it made local purchases and goods were not imported by it from outside U.P. and until and unless a finding is recorded that the goods were imported from outside U.P. and not purchased locally, no tax could be imposed on it. After hearing counsel for the parties I feel that the contention raised by the counsel for the assessee has some force. The Tribunal has merely drawn an inference against the assessee that since it did not produce the vouchers of sales before the authority at the time of survey, it cannot be accepted that it made all local purchases. It is true that the assessee has to prove its case un...
Rajesh Brick Field Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Jan-02-1985
Reported in: [1986]61STC274(All)
Anshuman Singh, J. 1. This revision has been preferred by the; assessee under Section 11(1) of the U.P. Sales Tax Act against the judgment passed by the Sales Tax Tribunal, Bareilly Bench, Bareilly, dated 22nd March, 1984, relating to the assessment year 1976-77.2. Learned counsel appearing for the assessee has contended that the Assistant Commissioner (Judicial) had allowed a reduction of 1,75,000 bricks as the same were utilised for the construction of the mill of which the assessee was a partner but the Tribunal set aside the aforesaid finding illegally. After hearing the counsel for the parties I am of the opinion that until and unless a finding is recorded to the effect that 1,75,000 bricks were sold by the assessee to the firm, Modern Kumar Rice Mill, the same could not be treated as a sale. Since the Tribunal has not recorded any finding that 1,75,000 bricks were sold by the assessee to the firm, Modern Kumar Rice Mill, it was not justified in reversing the findings recorded by ...
Mohd. Yunus Vs. Smt. Shamshad Bano
Court: Allahabad
Decided on: Jan-01-1985
Reported in: AIR1985All217
A.N. Verma, J. 1. This appeal has been filed by the father against an order dated August 28, 1980 passed by the learned II AdditionalDistrict and Sessions Judge, Saharanpur rejecting his application under Section 25 of the Guardians and Wards Act for the custody of two minor children; a daughter and a son of the appellant.2. The appellant was married to the respondent Smt. Shamshad Bano and from this marriage two children were born, a son named Arshad and a daughter named Afghan. The appellant and the respondent were divorced as borne out by the evidence which seems to be of unimpeachable character. In the year 1978 the appellant moved an application for the custody of these two children on the assertion that he as guardian of these two children was entitled to their custody, his wife had left 5--51/2 years ago on the pretext that she was going to attend a marriage in her family and on that pretext she had taken with her all her ornaments and other things as well as the two cliildren. ...
Sarwan Lal and Anr. Vs. Kanti Prasad (deceased by L.R.'s)
Court: Allahabad
Decided on: Jan-01-1985
Reported in: AIR1986All1
N.N. Mithal, J. 1. This is an execution second appeal. The respondent had filed a suit against the present J. D., appellant, and the Municipal Board for the relief of injunction that after removal of the fuel wood stalls from the roadside parti adjacent to the plaintiff's property the defendants may be permanently restrained from encroaching the same and to refrain from obstructing free access to the road patri from any point in front of his land.2. In spite of contest by the defendants the suit was decreed on 25-3-68. The Municipal Board, Aligarh, filed an appeal but the same was dismissed on 30-10-1968.3. On 23-3-1978 an execution was taken out for the recovery of costs and for committing the judgment debtors to civil prison for their failure to comply with the injunction. The appellants filed an objection under Section 47, C.P.C., contending that decree for mandatory injunction had become barred by time and could no longer be executed. The objection was dismissed by the executing co...
Rajasthan Yarn Syndicate Vs. Assistant Commissioner, Sales Tax (Execut ...
Court: Allahabad
Decided on: Jan-01-1985
Reported in: [1985]60STC85(All)
N.D. Ojha, J. 1. By this writ petition the petitioner seeks the quashing of a show cause notice dated 10th December, 1983 issued by the Sales Tax Officer, Mobile Squad, Jhansi, as also an order of the Assistant Commissioner (Executive), Sales Tax, Jhansi, dated 14th December, 1983. A further prayer has been made that that cotton yarn belonging to the petitioner which was seized by the Sales Tax Officer, Mobile Squad, Jhansi, while it was being transported on a truck from Kanpur to Mauranipur, may be directed to be released in favour of the petitioner.2. The case of the petitioner as is apparent from paragraph 5 of the writ petition is that the cotton yarn belongs to it. The quantity of the cotton yarn belonging to the petitioner, Rajasthan Yarn Syndicate, 49/50, General Ganj, Kanpur, is shown as 24 bags in the said paragraph. According to the petitioner cotton yarn is taxable at single point and the tax is payable either by the manufacturer or by the importer. The seizure of the cotton...
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