Allahabad Court February 1985 Judgments
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Faqir Chand Panna Lal Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Feb-18-1985
Reported in: [1986]62STC209(All)
Anshuman Singh, J.1. The assessee has preferred this revision against the judgment passed by the Sales Tax Tribunal, Bench II, Aligarh, dated 20th June, 1984, relating to assessment year 1977-78 dismissing its appeal.2. The short question involved in the instant revision is that the appeal of the assessee has been rejected by the first appellate authority on the ground that no admitted tax was deposited by it. The Tribunal in the second appeal has also endorsed the view taken by the lower appellate authority. It appears that the assessee had made certain purchases against form 3-C but since it could not file those forms 3-C it was not granted exemption. Learned counsel appearing for the assessee has contended that since the purchases were made against form 3-C it was entitled to exemption and the appellate authority did not afford an opportunity of filing the same which could not be filed before the Sales Tax Officer. It is true that form 3-C cannot be filed by the assessee as a matter...
R.P. Srivastava Vs. Chancellor, Bundelkhand University, Jhansi and anr ...
Court: Allahabad
Decided on: Feb-15-1985
Reported in: AIR1985All287
ORDERB.N. Sapru, J.1. This writ petition is being decided after notice to the parties and with their consent at the admission stage.2. Sri R. P. Srivastava, the petitioner, is a Lecturer in Economics Department of Jawahar Lal Nehru College, Banda. He has filed the present writ petition challenging the order passed by the Chancellor of Bundelkhand University dt. 29-11-84 allowing the representation filed by Dr. Section P. Mathur, respondent 2, under Section 68 of the State Universities Act. Under the impugned order the appointment of Sri R. P. Srivastava as a member and convener of the Board of Studies in Economics was quashed and it was further directed that Dr. S. P. Mathur shall be theconvener of the Board of Studies in Economics. One Dr. C. P. Saxena was the member and convener of the Board of Studies in Economics of the University. On the expiry of his term the post fell vacant. The University under its order dt. 22-9-83 appointed Sri R. P. Srivastava, Lecturer in Economics as the ...
Bhanwar Singh Vs. Raghubir Nanwa Singh and ors.
Court: Allahabad
Decided on: Feb-15-1985
Reported in: AIR1985All331
N.N. Sharma, J. 1. This is plaintiffs appeal directed against judgment and decree D/-13-4-1974 recorded by Sri P.C. Saxena, learned Civil and Sessions Judge, Meerut in Civil Appeal No. 126 of 1972 by which he allowed the said appeal preferred by defendants and set aside the judgment and decree D/-6-3-1972, recorded by Sri Brahma Singh, learned City Munsif. Meerut in Original Suit No. 804 of 1967.2. Appellant is Bhanwar Singh, plaintiff. Respondents are Raghubir, defendant 1 and heirs of Raja Ram, defendant 2, who were substituted in his place after his death pending the suit through an amendment.3. Dispute relates to Bhumidhari plots Nos. 224 measuring 15 biswas and 233 measuring 1 bigha and 12 biswas, situate in village Pabla, Tahsil and district Meerut.3A. The suit was brought with the allegations that on 24-8-1963, Raghubir Singh and Raja Ram (deceased) purchased the disputed land for a sum of Rs. 2200/-, through an agreement executed on the same day, they agreed to reconvey the sai...
Oswal Vanaspati and Allied Industries Vs. State of Uttar Pradesh
Court: Allahabad
Decided on: Feb-15-1985
Reported in: [1992]75CompCas770(All)
Brahm Nath Katju, J. 1. Oswal Vanaspati and Allied Industries, Ludhiana (Punjab), has filed Criminal Miscellaneous Application No. 6825 of 1982, under Section 482, Criminal Procedure Code, to quash the complaint filed against it by the Food Inspector, Nagar Palika Shamli, District Muzaffarnagar under Sections 7(1), 5, 16(1)(a)(ii) and 16(1C) of the Prevention of Food Adulteration Act, 1954 (hereinafter referred to as 'the Act'), and the proceedings instituted on its basis in the Court of the Special Judicial Magistrate (Economic Offences), Kairana, Muzaffarnagar.2. Oswal Vanaspati and Allied Industries and Harish Kumar, works manager of Oswal Vanaspati and Allied Industries, have filed Criminal Miscellaneous Application No. 6826 of 1982 to quash the complaint filed by the Food Inspector, Nagar Palika Shamli, under Section 7/16 of the Act and the proceedings instituted on its basis in the Court of the Special Judicial Magistrate (Economic Offences), Kairana district, Muzaffarnagar.3. It...
Commissioner of Sales Tax Vs. Agarwal Silicate Factory
Court: Allahabad
Decided on: Feb-14-1985
Reported in: [1986]61STC329(All)
Anshuman Singh, J.1. This revision has been filed by the Commissioner of Sales Tax under Section 11(1) of the U.P. Sales Tax Act against the judgment dated 30th June, 1984, passed by the Sales Tax Tribunal, U.P. Bench-II, Kanpur, relating to the assessment year 1975-76 dismissing his appeal.2. The assessee-respondent was assessed for the year in question on the sales of manufactured silicate at the rate of 4 per cent. In proceedings under Section 22 of the Act the rate of 4 per cent was corrected to 7 per cent and a further demand of Rs. 2,690 was created and the assessee was also directed to pay interest on the aforesaid sum with effect from 1st June, 1976. In the first appeal filed by the assessee imposition of interest was upheld from 2nd November, 1978, the date on which the original assessment order was passed. The revenue went up in second appeal before the Tribunal which upheld the order passed by the Assistant Commissioner (Judicial).3. Learned standing counsel appearing for th...
Shiv Dass Vs. Dayawati and ors.
Court: Allahabad
Decided on: Feb-13-1985
Reported in: 2(1985)ACC324
N.N. Mittal, J.1. This F.A.F.O. is directed against the decision of the Claims Tribunal, Meerut dismissing the claim put forth by the claimant-appellant whose son Shiv Kumar is alleged to have betn crushed to death by truck No. DLL 4273 at about 10.45 A.M. on 25-4-1971 on Delhi-Hapur road near the town of Pilakhwa. A claim for Rs. 20,000/- was filed by the father of the deceased and mother was also impleaded as one of the opposite parties.2. The owners of the truck denied the very fact of their truck being involved in any such accident and also denied the liability to pay his claim.3. The only controversy raised before the Tribunal was as to whether the truck in question was involved in the accident. In spite of as many as four witnesses being examined by the claimant the Tribunal was not satisfied that they have been successful in proving the involvement of the truck No. DLL 4273 in the accident. It, therefore, dismissed the claim petition. The claimant, feeling aggrieved, has come up...
Krishna Mohan Agarwal Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Feb-12-1985
Reported in: (1985)13ITD378(All.)
1. The assessee is an individual. He filed his return of income on 16-3-1979 declaring an income of Rs. 17,400 only as interest from Krishna Mohan Agarwal. The form of return also contained a column No.12(b) for showing income arising to spouse/minor child, etc., or any other persons referred to in Chapter V of the Income-tax Act, 1961 ('the Act'). This column was left blank by the assessee. He also did not show any income in part III of the return, which relates to income exempt from tax. The assessment was made by the ITO on 14-2-1980 under Section 143(3) of the Act, on the declared income of Rs. 17,400.2. The ITO, subsequently, came to know that the assessee's minor sons, Shri Prabhu Prakash, Som Prakash and Jyoti Prakash had been admitted to the benefits of partnership in the firm of Ballabh Das Kanhaiyalal, Palia, District Lakhimpur Kheri. He was of the view that the incomes falling to the shares of the above minors were includible in the assessment of the assessee in terms of Se...
Madan Lal JaIn and ors. Vs. State of Uttar Pradesh and anr.
Court: Allahabad
Decided on: Feb-11-1985
Reported in: AIR1986All71
K.C. Agarwal, J. 1. This appeal is directed against the judgment of the Additional District Judge, Meerut, dt. 6th May, 1971, dismissing Land Acquisition Reference No. 70 of 1970, filed by the appellants under Section 18 of the Land Acquisition Act (hereinafter referred to as 'the Act'). 2. It appears that the State of U.P. proposed to acquire 17 Bighas 9 Biswas of land in Meerut Town for the construction of buildings for the Meerut University. For this purpose, a notification was issued in 1965 or 1966. This notification was challenged by means of a writ petition in the High Court, which was allowed and the acquisition proceedings were quashed. Subsequently, the State of U. P. issued another notification under Section 4(1) of the Act on Nov. 13, 1967. This was followed by a notification under Section 6 of the Act. As the proceedings were considered to be of an emergent nature, the State applied Section 17A of the Act to the acquisition and dispensed with Section 5A. Upon the notificat...
State of U.P. Vs. Harsh Singh Kanyal
Court: Allahabad
Decided on: Feb-11-1985
Reported in: AIR1986All169
A.N. Verma, J.1. This appeal is directed against an order passed by the Court below refusing to stay the proceedings under Section 34 of the Arbitration Act commenced by the plaintiff-respondent by way of a suit against the appellant for recovery of the sum of Rs. 22,000/-. The Court below has rejected the application filed by the appellant under Section 34 of the Arbitration Act on the ground that in the first place the appellant has not filed the original agreement which is stated to have contained an arbitration agreement and secondly that it was not satisfied that the appellant was ready and willing to do all things necessary to the proper conduct of the arbitration at the time when the proceedings i n t he suit we.re commenced or even thereafter when the application under Section 34 of the Act was moved.2. The relevant facts are that the plaintiff was given a contract by the defendant for the excavation of hill site for the construction of a Motor Road in the District of Pithoraga...
Surendra Singh and ors. Vs. Jaibir Singh and ors.
Court: Allahabad
Decided on: Feb-11-1985
Reported in: 1985CriLJ1525
ORDERI.P. Singh, J.1. This criminal revision is directed against the order of III Addl. Sessions Judge, Muzaffarnagar, dated 15-1-85, passed in Criminal Revision No. 168 of 1984, whereby he allowed the said revision, set aside the order of the learned Magistrate dated 20-5-83 and remanded the matter back to the Magistrate concerned directing that the case be proceeded with in furtherance of the Magistrate's order dated 16-9-82 which had . been confirmed in Criminal Revision No. 20 of 1982.2. The brief facts are that three applications dated 16-12-80, 18-12-80 and 2-1-81 had been moved by one or others of Mahendra Singh, Jaibir Singh, Sukhbir Singh, Umrao, Chauhal Singh and Babu Ram complaining that Surendra Singh and others, present revisionists had encroached upon public way by raising wall. The Magistrate called for the report from the police station concerned as to whether there was any encroachment of the alleged public way. On the report of the police a conditional order Under Sec...
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