Allahabad Court August 1985 Judgments
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Sharma Trolly Manufacturers Vs. Government of India and ors.
Court: Allahabad
Decided on: Aug-13-1985
Reported in: 1986(7)ECC146; 1986(25)ELT506(All)
Anshuman Singh, J.1. The petitioner is the proprietor of M/s. Sharma Trolly Manufacturers, Kanpur which is engaged in the business of assembling trollies for tractors. It received a show cause notice dated 12th January, 1973 from the Collector, Central Excise, Kanpur informing it that nine workers have been engaged in the workshop as discovered by the Inspector who has recorded the statements of the workmen concerned. It submitted its written explanation dated 22nd April, 1973 asserting therein that only five persons were engaged and not nine. It has been alleged that under Rule 8(1) of the Central Excise and Salt Rules the Central Government is empowered to exempt an unit from the operation of the Central Excises and Salt Act (hereinafter referred to as the Act) and the liability to pay excise duty thereunder. The Collector, Central Excise, however, did not accept the contention raised by the petitioner and by order dated 29th February, 1978 levied Rs. 41,094 as duty and Rs. 50,000 as...
Kailash Chand Vs. Ramchand and ors.
Court: Allahabad
Decided on: Aug-12-1985
Reported in: 1(1986)ACC183
N.D. Ojha, J.1. This appeal has been preferred by the owner of a truck against an award of the Motor Accident Claims Tribunal, Allahabad. The claimant-respondent while he was a boy of 15 years in the year 1976 was reading in High School and was also doing some part-time work and earning a sum of Rs. 150/- per month. On the date of the accident he was dashed from behind by truck No. UIB 2540 owned by the appellant and driven by his driver. The boy was seriously injured and ultimately his one of the legs had to be amputated. He made a claim for compensation and the Tribunal by the award appealed against awarded a sum of Rs. 54,000/- as compensation together with interest at the rate of six percent per annum and costs. The award was made against the appellant as also against the Insurance Company. We have been informed by counsel for the appellant that the Insurance Company, against whom the award was for the highest statutory amount of Rs. 50,000/- has already deposited that sum. In subs...
Banarsi Das Radhey Shyam Vs. State of Uttar Pradesh and ors.
Court: Allahabad
Decided on: Aug-08-1985
Reported in: [1986]61STC379(All)
Om Prakash, J. 1. These are the two revisions for the assessment years 1979-80 and 1981-82 by the assessee against the consolidated order of the Tribunal dated 17th December, 1984. The tax of Rs. 71,500 and Rs. 2,98,000 was imposed for the assessment years 1979-80 and 1981-82 respectively by the assessing authority ,on the assessee. The latter preferred appeals to the Assistant Commissioner (Judicial) who set aside the assessment orders and remanded the case to the assessing authority for passing a fresh assessment order. Against the said orders of the A. C. (J), the assessee went up to the Tribunal in second appeal. Both the appeals were dismissed by the Tribunal in limine on the ground that the court-fee of Rs. 15 each was not proper and that the assessee should have paid the court-fee at the rate of 7| per cent of the disputed tax within the meaning of Section 32(1)(b) of the U.P. Sales Tax Act, 1948.2. Aggrieved the assessee has come up in revision. I have heard learned counsel for...
Pramod and Company Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Aug-08-1985
Reported in: [1986]62STC56(All)
Anshuman Singh, J.1. This revision has been preferred by the assessee against the judgment dated 14th May, 1984, passed by the Sales Tax Tribunal, Aligarh, dismissing its appeal. Briefly stated the facts of the case are that the assessee is a partnership firm carrying on the business of purchases and sale of cement, etc. It submitted its return for the year 1975-76 disclosing the gross and net turnovers of Rs. 9,97,947.32 and nil respectively. The Sales Tax, Officer, Sector-II, Hathras, after examining all the account books accepted the purchase of the cement made by the assessee within the State of U.P. from M/s. Faridabad Manufacturing Engineer Products Private Limited, Ghaziabad, and exempted from payment of tax. Subsequently the assessee is alleged to have received a notice dated 30th July, 1980, through which it was called upon to appear before the assessing authority on 8th August, 1980, in respect of certain proceedings for the assessment year in question. The assessee appeared ...
Ram Briksha Singh and Ors. Vs. Rudra NaraIn Singh (deceased by L. R's. ...
Court: Allahabad
Decided on: Aug-05-1985
Reported in: AIR1986All19
N.N. Sharma, J. 1. This is an appeal by defendants, second set, directed against judgment and decree recorded by Sri M. G. Godbole, learned IVth Additional District Judge, Varanasi who allowed Civil Appeal No. 186 of 1974 on 13-9-1974 and reversed the judgment and decree dt 26-3-1974 drawn by Sri D. P. Varshney, learned Munsif, Havali, Varanasi who dismissed plaintiff's suit No. 122 of 1973 with costs. 2. Dispute relates to house and bamboo clump as detailed at the foot of the plaint, situate in village Mandaw, Pargana Dehat Amanat, district Varanasi. 3. Plaintiff Rudra Narain Singh is respondent 1. Smt. Dhanwanti defendant No. 1 is respondent No. 2. Appellants Ram Briksha Singh and his sons are the vendees of the aforesaid house and bamboo clump by virtue of a sale deed executed in their favour by Smt. Dhanwanti on 29-1-1973. 4. Plaintiffs case was that Smt. Dhanwanti agreed to sell the aforesaid property in his favour for a sum of Rs. 2000/- and an agreement to sell was executed by h...
Smt. Lachcho Vs. Dwari Mal
Court: Allahabad
Decided on: Aug-05-1985
Reported in: AIR1986All303
N.N. Mithal, J.1. In this Second Appeal by the defendant in a suit for ejectment, only one point has been urged in support of the appeal. The appellant urges that on the evidence on the record, the copy of the notice has not been proved in accordance with Section 63 of the Evidence Act since it is not the compared copy of the original and as such should not have been taken into consideration while decreeing the plaintiff's suit2. The appellant has admitted that a notice had been sent by the plaintiff and it was duly replied to by her and her original reply is also on the record as also the draft of the notice prepared by the plaintiff's counsel The learned counsel has submitted that before a document can be tendered as secondary evidence, it must be established that the requirements of one of the five clauses of Section 63 had been complied with. Section 3 of the Evidence Act defines 'evidence' which means oral and documentary evidence. Oral evidence is dealt with in Chapter IV while d...
Smt. Jagat Nandini and anr. Vs. Inder Pal
Court: Allahabad
Decided on: Aug-01-1985
Reported in: [1986]60CompCas272(All)
P.D. Agrawal, J.1. The dispute in this appeal lies within a narrow compass. One Dina Nath Sachan died on May 23, 1973. During his lifetime, Dina Nath Sachan had obtained a life insurance policy for a sum of Rs. 50,000 and the policy is dated April 28, 1971. The deceased left his widow, who is appellant No. 1 before us, and a minor son impleaded as appellant No. 2, namely, Yogesh Kumar. He also left four daughters. On or about August 1, 1975, an application for succession certificate under Section 372 of the Indian Succession Act, 1925, was made by Smt. Jagat Nandini, appellant No. 1, for herself and as guardian for appellant No. 2 (Yogesh Kumar). In the application, the four aforesaid daughters were also mentioned against column 3. Inder Pal, the respondent, it appears, was a nominee under the policy; Yogesh Kumar, appellant No. 2, son of Dina Nath Sachan, was a co-nominee along with Inder Pal. Succession certificate was granted in favour of the applicant on December 23, 1976. The resp...
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