Allahabad Court October 1985 Judgments
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Ram Murti Malhotra Vs. Gift-tax Officer.
Court: Allahabad
Decided on: Oct-18-1985
Reported in: [1986]15ITD655(NULL)
ORDERPer Shri Prakash Narain, Accountant Member - A complicated, though an interesting question of law and interpretation of document arises in this case. The assessee is an HUF whose karta is Shri Ram Murti Malhotra besides Shri Malhotra, the family consisted of his wife Smt. Motia Rani Malhotra, their Major Sons, Shri Satya Pal Malhotra, Shri Naresh Chandra Malhotra, Shri Subhash Chandra Malhotra, Mahesh Chandra Malhotra and two minors master Rakesh Chandra Malhotra and Kumari Sareeta Malhotra. The HUF filed a return of Gift-tax for the assessment year 1977-78 showing the value of gift at Rs. 50,000. It was, however, claimed as exempt under section 5(1) of the Gift-tax Act, 1958 (the Act). It was subsequently clarified that the exemption was claimed under clause (viii) of section 5(1). According to this clause of section 5(1), Gift-tax shall not be charged in respect of gifts made by any person to his or her spouse, subject to a maximum of Rs. 50,000 in the aggregate in one or more p...
U.P. State Road Transport Corporation Vs. Yashoda Devi and ors.
Court: Allahabad
Decided on: Oct-17-1985
Reported in: 2(1986)ACC419
Om Prakash, J.1. This is a bunch of three first appeals from a common order dated 25th January, 1979, of the Motor Accidents Claims Tribunal, Meerut (hereinafter to be referred to as 'the Tribunal').2. The deceased, namely, Kishan Chand. boarded the Roadways bus no. 9489 UST running from Delhi to Hardwar for Kumbh Mela on 12-4-1974, and at about 9.30 p.m. on the said date, the said bus and a truck no. 2050 UST coming from Saharanpur to Meerut dashed into each other near Modipuram. The accident causrd injuries to several passengers travelling in the but, who were admitted, along with Kishan Chand in the Civil Hospital of Meerut, where Sri Kishan Chand succumbed to his injuries on 13-4-1974 at about 5,45 p.m. Thereupon, his widow, children and mother claimed a compentation of Rs. 1,00,000/- before the Tribunal. The Tribunal, however, awarded the compensation at Rs. 53,000/- by the order dated 25-1-1979.3. Against the order three appeals have been filed:(i) by the Uttar Pradesh State Road...
Raj Metal Industries Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Oct-16-1985
Reported in: 1986(7)ECC151; 1986(26)ELT547(All)
1. By this writ petition, the petitioner, M/s Raj Metal Industries, has sought for issue of a writ of mandamus directing the respondents, Union of India, the Collector, Central Excise, Allahabad and the Director, Anti-Evasion (Central Excise) Wing, Directorate of Revenue Intelligence, New Delhi to release the detained goods and the seized records.2. We had directed that this petition be listed for admission on the 15th October, 1985 and the Standing Counsel was granted two weeks time to obtain instruction and file counter-affidavit. When the case was listed yesterday, Mr. Shishir Kumar, Additional Standing Counsel prayed that the case be put up today and he would file a counter-affidavit mean-while. Counter and rejoinder affidavits have been filed today. We have heard the learned counsel for the parties and we dispose of the petition finally under Chapter 22 of the Rules of the Court.3. The petitioner is a registered partnership firm dealing in copper billets. The copper alloy circles ...
Smt. Leela Karwal Vs. Col. J.D. Karwal and ors.
Court: Allahabad
Decided on: Oct-15-1985
Reported in: AIR1986All220
N.D. Ojha, J. 1. This special appeal has been filed against the judgment dated 27th May, 1983 (reported in AIR 1983 All 386), of a learned Single Judge of this Court dismissing testamentary Suit No. 14 of 1982 filed by the appellant on 24th Sept. 1982, for the grant of letters of administration with a copy of the annexed will said to have been executed by Professor G.D. Karwal, husband of the appellant. It is admitted by the parties that Professor G.D. Karwal died on 24th Dec.1969? and left two sons -- J.D. Karwal andR.D. Karwal and three daughters -- Smt.Sheela Premprakash, Smt. Shakuntala Sahdevand Km. Janak Karwal from his first wife Smt.Lajwanti and one daughter Smt. Prem Lutharfrom his second wife, Smt. Leela Karwal, theappellant. It is also admitted that his two wiveswere real sisters and it is after the death ofSmt. Lajwanti in the year 1926 that ProfessorG.D. Karwal had married the appellant. So .also stands admitted the fact that Km. JanakKarwal is unmarried and lived with her...
Gopal Agency Vs. State of Uttar Pradesh and ors.
Court: Allahabad
Decided on: Oct-15-1985
Reported in: [1987]65STC323(All)
A. Banerji, J.1. An interesting question of law arises in this case and having heard learned counsel for the parties we are disposing of this writ petition in accordance with the provisions of Chapter XXII of the Rules of the Court.2. The writ petition challenges the authority of the respondents to impose and charge penalty on the trucks engaged by the petitioner only because the trucks failed to clear the specified check post in the transit pass within the stipulated time and date. It was contended that the Sales Tax Act, 1948, was enacted to provide for the levy of a tax on the sale or purchase of goods in U.P. and since there was neither any sale nor purchase of the goods carried by the truck in question inside the State of Uttar Pradesh. Further neither any tax nor any penalty was leviable. The provisions of the Sales Tax Act did not provide for levy of penalty under Section 15-A of the Act. It was further contended that the imposition of penalty under Section 15-A(1)(r) and Sectio...
Ramesh Jogi Vs. State of Uttar Pradesh and ors.
Court: Allahabad
Decided on: Oct-15-1985
Reported in: 1987CriLJ592
K.N. Singh, J.1. By means of this petition under Article 226 of the Constitution, petitioner Ramesh Jogi has questioned validity of his continued detention in pursuance of the order Under Section 3(2) of the National Security Act (hereinafter referred to as the Act) made by the District Magistrate, Mathura, on 13-1-1985. The grounds served upon the petitioner indicate that the satisfaction of the District Magistrate that it was necessary to detain the petitioner with a view to preventing him from acting in any manner prejudicial to maintenance of public order, was based on two grounds.2. The first ground of detention relates to an incident alleged to have taken place on 1-11-1984. The ground states that on 1-11-1984 at about 10 A.M. the petitioner with his companion Parmeshwar Dayal Sharma along with a crowd of 400 to 500 persons incited the people to ruin Sikhs at Kanhaiya Cloth Market. The petitioner is alleged to have incited the crowd against the Sikhs, as a result of which the cro...
Vishnupuri Upbhokta Sahkari Samiti Ltd., Khattali Vs. Divisional Manag ...
Court: Allahabad
Decided on: Oct-14-1985
Reported in: AIR1986All211
ORDER1. This writ petition has been filed by a Co-operative Society having the name of Vishnupuri Upbhokta Sahkari Samiti Ltd., Khatauli, district Muzaffarnagar. They have challenged the appointment of Sandeep Kumar, respondents, Proprietor, Shyam Gas Service, Budhuna Road P.O. Khatauli district Muzaffarnagar, as the distributor for L.P.G. (Cooking Gas) in Khatauli district Muzaffarnagar by the Indian Oil Corporation Ltd. The petitioner claims that selection of respondent 3 was contrary to the conditions enumerated in the notice issued by the Indian Oil Corporation Ltd. One of the conditions stipulated preference being given to a Cooperative Society and another condition stipulated giving of preference to a resident of Khatauli. The petitioner was entitled to these preferences as against respondent 3 and the Oil Selection Board acted against the conditions set out in the notice.2. The writ petition has been contested on behalf of the respondents, who have filed counter affidavits and w...
Motilal Vs. Smt. Nirmal Kumari
Court: Allahabad
Decided on: Oct-14-1985
Reported in: AIR1986All270
ORDERS.D. Agarwala, J. 1. This is a civil revision filed under Section 25 of the Provincial Small Cause Courts Act. 2. A Suit No. 1 of 1983 was filed by one Smt. Nirmal Kumari, the opposite party, against the revisionist in the Court of the 2nd Additional District Judge, Fatehpur, in hiscapacity as the Judge, Small Cause Courts at Fatehpur, for ejectment and recovery of arrearsof rent etc. 3. The case of the plaintiff opposite party was that the revisionist had obtained the premises in dispute on rent on 27th June, 1979, and had executed a rent note and delivered it to the plaintiff opposite party. On that date, he paid rent only for one month and, thereafter, did not pay the rent, hence the suit . 4. The revisionist contested the suit on the ground that there was no relationship of landlord and tenant between the parties. He did not execute the rent note dated 27th June, 1979, nor did he sign any such document nor did he pay rent for the month of July 1979. 5. During the trial of the ...
Smt. Shakuntala Devi Vs. Stete of U.P.
Court: Allahabad
Decided on: Oct-14-1985
Reported in: 1986CriLJ365
ORDERB.L. Yadav, J.1. This is an application under Section 439, Cr. P.C, on behalf of the applicant Smt. Shakuntala Devi involved in Crime No. 280 of 1985 under Section 302/498-A, I.P.C., P.S. Galshaheed, District Moradabad.2. The applicant is aged about 72 years as is clear from the report of the Sub-Inspector of Police (Annexure 2 to the affidavit), who has conducted the search. The prosecution story is given in Annexure-2 to the affidavit in which it was alleged by Sukhdayal that he was informed by the police constable that a murder has been committed by the applicant and Haraj Raj Katiyal and one Pramod Raj Katiyal by burning her daughter. It appears that the daughter of the informant Sukhdayal was married with Pramod Raj Katiyal. But the in-laws and the husband of the daughter were feeling aggrieved as they did not receive the satisfactory dowry. Hence it appears that the father-in-law, mother-in-law and the husband of the daughter have murdered her. The informant prayed that the ...
Shitla Prasad Sonkar Vs. Arun Kumar Nehru and ors.
Court: Allahabad
Decided on: Oct-11-1985
Reported in: AIR1987All51
ORDERS. Saghir Ahmad, J.1. By this election petition filed under the Representation of the People Act, 1951 (hereinafter referred to as the Act), the petitioner has challenged the election of respondent No. 1 as Member of the Lok Sabhafrom 23-Rae Bareli Parliamentary Constituency, on the grounds, inter alia, that his (petitioner's) nomination paper had been wrongly rejected by the Returning Officer and that, in any case, the poll should have . been counter-manded on account of the assassination of one of the contesting candidates, namely, Sri Har Swaroop Vajpai, who was murdered in the evening of 23-12-84.2. The election programme, as set out in para 2 of the petition was as follows : --Last date of filing nomination paper 27-11-84 Date of scrutiny of nomination paper 28-11-84 Date of Withdrawal of candidature 29-11-84 Date of poll if necessary 24-12-84 Date of counting of votes 28-12-84.3. The petitioner being an elector from 109-Rae Bareli Assembly Segment of the aforesaid Lok Sabha ...
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