Allahabad Court November 1985 Judgments
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Swadeshi Polytex Ltd. Vs. Assistant Collector of Central Excise, Divis ...
Court: Allahabad
Decided on: Nov-20-1985
Reported in: 1986(9)ECC185; 1986(26)ELT701(All)
1. The short question for consideration in this writ petition is whether the respondent No. 1, Assistant Collector of Central Excise, Division III, Ghaziabad is entitled to debit the account of the petitioner to the extent of a sum of Rs. 3,83,836.80 out of the amount due to the petitioner by way of refund even after the demand was set aside by the appellate order of the Collector of Central Excise (Appeals), New Delhi dated 24-9-1985 and further on the basis of a show cause notice issued by respondent No. 1 dated 14-10-1985.2. We have heard learned counsel for the petitioner as well as Mr. Ravi, S. Dhavan, Senior Standing Counsel for the Union of India, on behalf of respondents. Since the petition raises a pure question of law and does not involve any disputed question of fact we proceed to decide this writ petition at the admission stage by the consent of parties in accordance with the provisions of chapter XXII, Rule 2 of the Rules of the Court.3. Briefly stated, the relevant facts ...
Commissioner of Sales Tax Vs. Om Engineering Works
Court: Allahabad
Decided on: Nov-20-1985
Reported in: [1987]65STC465(All)
Anshuman Singh, J.1. These six revisions have been filed by the Commissioner of Sales Tax against the judgment dated 31st August, 1984, passed by the Sales Tax Tribunal, Meerut Bench, Meerut, relating to assessment years 1975-76, 1976-77 and 1977-78 both under the U. P. and Central Sales Tax Acts.2. The assessee deals in pipe and pipe fittings. For the years 1975-76 and 1976-77 the original assessment orders were passed on 26th September, 1978 and for the year 1977-78 it was passed on 29th September, 1978 under Rule 41(7) of the Sales Tax Rules. The goods which were being dealt with by the assessee were held as 'iron and steel' under Section 14(iv)(xi) of the Central Sales Tax Act (hereinafter referred to as the Central Act) and were taxed accordingly.Thereafter the assessments were reopened under Section 21 of the U. P. Sales Tax Act (hereinafter referred to as the Act) on the ground that the goods in which the applicant was dealing were not covered by the entry 'iron and steel' under...
Mahaban and ors. Vs. State of U.P.
Court: Allahabad
Decided on: Nov-19-1985
Reported in: 1986CriLJ1454
ORDERN.N. Sharma, J.1. This revision is directed against order dt. 9-4-1985 recorded by Sri Surya Prasad, learned Sessions Judge, Mainpuri summoning the revisionists under Section 319, Cr. P.C in Sessions Trial No. 155 of 1984, State v. Gokul and others under Sections 147/148/149/302 IPC.2. The aforesaid trial was initiated on the report of informant Vijendra Singh, P.W. 1, it related to the murder of one Shiama Devi which occurred on 23-10-1983 at 7-30 p.m. in village Phareha, district Mainpuri. Police submitted charge-sheet against four accused but submitted a final report under Section 169, Cr. P.C. against the revisionists even though specific role was assigned to them in that report.3. At the stage of trial informant was again examined on 9-4-1985 and he testified on oath about the active participation of the revisionists in this crime. Knife, pistol, gun and lathi were assigned to the revisionists Mahaban, Het Singh, Om Prakash and Udaivir respectively. On the application by lear...
Shyam Lal Rawat Vs. Ram Lal and ors.
Court: Allahabad
Decided on: Nov-18-1985
Reported in: AIR1987All32
Parmeshwar Dayal, J.1. A notification under Section 15(2) of the Representation of the People Act, 1951 was issued on Jan. 30, 1985 calling upon all the Assembly Constituencies in the State of Uttar Pradesh to elect Members of the Legislative Assembly. The last date of filing nominations was 6-2-1985 and the last date of withdrawal was 9-2-1985. The polling was to take place on 2-3-1985. The petitioner Shyam Lal Rawat and the respondents Ram Lal and 10 others contested the election which was held on 2-3-1985. After counting, the respondent 1 Ram Lal son of Laltu was declared elected on 5-3-1985 from the reserved seat of Assembly Constitutency 77 Sidhauli, district Sitapur. The respondent 1 Ram Lal secured 22,467 votes followed by the petitioner Shyam Lal Rawat who secured 20,999 votes, thus with a margin of 1468 votes.2. The petitioner challenges the election of the respondent 1 Ram Lal son of Laltu by means of this Election Petition on the grounds that the general election was formerl...
Bhushan Lal (Deceased by L.Rs.) Vs. Suresh Kumar and ors.
Court: Allahabad
Decided on: Nov-16-1985
Reported in: AIR1987All25
O.P. Saxena, J. 1. This is an appeal against the judgment and decree dt. 28th Oct. 1969 passed by the Civil Judge, Saharanpur in Original Suit No. 12 of 1965 dismissing the suit with costs to defendants 1 and 2. 2. The dispute relates to the following property : -- (1) One double storeyed Haveli situated at Mohalla Saraogan in the town of Mangalore, Tahsil Roorkee. District Saharanpur and bearing municipal Nos. 100/1 and 100/6. (2) Five shops including an Ahata situated at Mohalla Tonga stand in the town of Manglore bearing Municipal Nos. 248 to 253 : (3) One grove on plot No. 2320 area 7 bighas 6 biswas in the town of Manglore; (4) One shop in Mohalla Bandtol in the town of Manglore bearing Municipal No. 279; (5) Half share in grove on plot No. 1440 area 1 bigha 5 biswas in the town of Manglore. 3. The property in suit along with other property belonged jointly to Bhagwan Das and his brother Banwari Lal. Banwari Lal had a son Bansukh Rai and defendant 5 Mithan Lal is the son of Ba...
Bhanu Pratap Singh and ors. Vs. Smt. Panna Devi and ors.
Court: Allahabad
Decided on: Nov-16-1985
Reported in: AIR1986All340
Ojha, J.1. This first appeal from order has been preferred under Section 83 of the Lunacy Act (hereinafter referred to as the Act) against the order dt. 16th July, 1983 passed by the District Judge, Gorakhpur appointing Smt. Panna Devi, respondent 1 and Parasu Ram, respondent 2 who are the wife and sonrespectively of Rajbanshi Singh, respondents as guardians of respondent 3 and managers of his property on the finding that Rajbanshi Singh, respondent 3 was a lunatic. The appellants were not parties to the proceedings before the trial court nor do they claim any blood relationship with the respondents. They assert to be transferees of some property in pursuance of a sale deed said to have been executed on 26th Sept. 1983, by Rajbanshi Singh respondent 3. The sale deed aforesaid had apparently been executed after about two months of the passing of the order appealed against. It was not executed by the guardians and managers of Rajbanshi Singh but as seen above, purports, to have been exec...
Yashodanand Garg Vs. Hindustan Commercial Bank, Kanpur and ors.
Court: Allahabad
Decided on: Nov-15-1985
Reported in: AIR1986All215
ORDERV.K. Mehrotra, J. 1. Suit No. 250 of 1951 (Hindustan Commercial Bank Limited Versus Yashodanand Garg and gibers) was filed by Hindustan Commercial Bank (the first opposite party in this revision under Section 115 C.P.C.) in the Court of the 1st Civil Judge, Kanpur for recovery of money on the basis of a mortgage. The suit was decreed on Jan. 16, 1957. The Court found that legal necessity for part of the suit amount was not proved. As such, it passed a preliminary decree for recovery of Rs. 35,269/.5/.3 with interest to be realised by sale of the mortgaged property. A simple money decree for recovery of Rs. 25,230/11/6 was also passed. The Bank filed execution application No. 11 of 1957 on Oct. 30, 1957 for the realisation of the amount of the simple money decree. In this case notice under Order 21, Rule 44 C.P.C. returnable by Jan. 24, 1958 was issued by the Court on Dec. 19, 1957. The immoveable properties had, in the meantime, been attached. On May 10, 1958 notices were issued u...
Ram Raj Tewari Vs. Smt. Vijaiya Laxmi
Court: Allahabad
Decided on: Nov-08-1985
Reported in: AIR1986All325
B.D. Agrawal, J. 1. This is an application under Section 87(1) of the Representation of the People Act, 1951 (hereinafter 'the Act') read with Order 6 Rule 16, Order 7, Rule 11 Code of Civil Procedure in Election Petition No. 51 of 1985. 2. The respondent besides 16 others was a candidate for election to the Legislative Assembly, U. P. from the 225 Bansdih Assembly constituency, district Ballia. The last date for filing nomination was 6th Feb., 1985 and f6r scrutiny the date fixed was Feb. 8, 1985. Poll took place on 2nd Mar., 1985 followed by the counting of votes on Mar. 6, 1985. The respondent was declared elected; the petitioner an elector in the Constituency has filed the petition seeking that the election of the respondent be declared void and set aside. The respondent has put in application with the prayer that paras Nos. 8, 9, 10,12, 13 to 17, 20, 22 to 25, 27 to 46 of the election petition be struck off which is opposed by the petitioner. 3. I have heard learned counsel for th...
Kripal Singh Vs. Commissioner of Income-tax and ors.
Court: Allahabad
Decided on: Nov-07-1985
Reported in: (1986)51CTR(All)47; [1987]164ITR144(All); [1986]24TAXMAN47(All)
1. By this writ petition, an order dated August 12, 1985, passed by the Commissioner of Income-tax, Central Circle III, Kanpur, under Section 264 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), as well as the consequential assessment order dated August 28, 1985, passed by the Income-tax Officer is sought to be quashed. The order which was challenged before the Commissioner of Income-tax had been passed by the Income-tax Officer in proceedings under Section 144B of the Act. It was urged by counsel for the petitioner that as a result of Section 144B of the Act having been amended, the Income-tax Officer after October 1, 1984, had to pass an order on his own and not on the basis of any direction obtained from the Inspecting Assistant Commissioner. In the instant case, since the Income-tax Officer had passed the order after receiving the directions of the Inspecting Assistant Commissioner of Income-tax under Section 144B of the Act, on January 10, 1985, the order was ap...
Sharma Boot House Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Nov-07-1985
Reported in: [1987]65STC258(All)
Anshuman Singh, J.1. This revision application is directed against the order dated April 23, 1985, passed by the Sales Tax Tribunal, Saharanpur, relating to assessment year 1978-79.2. The applicant is a registered dealer and carrying on the business of shoes and general merchandise goods. The assessing authority by an order dated January 20, 1982, rejected the books of account and enhanced the turnover. The aforesaid order dated January 20, 1982, was served on the assessee on January 25, 1982. Under Section 9 any dealer or other person aggrieved by an order made by the assessing authority, other than an order mentioned in Section 10-A, may, within thirty days from the date of service of the copy of the order, appeal before the Assistant Commissioner (Judicial), Sales Tax. There is no dispute in this case on the point that no appeal was filed by the assessee within the stipulated period of thirty days from the date of service of the assessment order, i.e., 25th January, 1982. It appears...
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