Allahabad Court November 1986 Judgments
Santosh Kumar Mehrotra Vs. Supdt., Central Jain, Naini and ors.
Court: Allahabad
Decided on: Nov-22-1986
Reported in: 1987CriLJ893
ORDERR.M. Sahai, J.1. Does Sub-section (2) of Section 3 of National Security Act (hereinafter referred to as Act) visualise detention of an Office-bearer of employees' Union, without trial under extraordinary legislation of preventive detention for hunger strike or threat of life and property to the general manager of Corporation if the demands of Union were not met or creating disturbance in the office or misbehaving with officials or such action is a scornful reflection on abuse of power is one of the sensitive issues raised in this habeas corpus petition, filed on behalf of petitioner, Secretary of Jal Kal Karamchari Sangh, Allahabad for last ten years, by his wife. The order detaining petitioner is also assailed for absence of material or circumstance which could furnish foundation for being satisfied that public order was endangered or there was threat or likelihood of disruption of supplies essential to the Community, for mechanical exercise of power by detaining authority, delay...
Tag this Judgment!Jagannath Prasad Vs. District Judge, Allahabad and ors.
Court: Allahabad
Decided on: Nov-10-1986
Reported in: AIR1987All317
ORDERS.D. Agarwala, J. 1. This is a petition under Article 226 of the Constitution of India.2. The facts giving rise to the present petition are as under : --A Suit No. 651 of 1978 was filed by respondents Nos. 3 to 5 in the Court of Judge, Small Causes, Allahabad, against Jagannath, the petitioner, for a decree of ejectment and arrears of rent and damages. After the written statement was filed, an application was moved by the petitioner on 18th December, 1979, under Section 23 of the Provincial Small Cause Courts Act with the allegation that the Judge, Small Causes Court, had no jurisdiction to try the suit and the plaint was liable to be returned for presentation to the proper Court This application was rejected by the Judge, Small Causes Court on 15th Feb. 1980, holding that the Court did not consider it proper to determine the question as to the infringement of the title at this stage or for sending the case for presentation before the proper Court. This order became final between ...
Tag this Judgment!Lohia Machines Ltd. Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Nov-10-1986
Reported in: 1987(12)ECC75; 1987(11)LC496(Allahabad); 1987(28)ELT234(All)
R.R. Misra, J.1. Lohia Machines Limited, Kanpur (hereinafter referred to as the petitioner) is a Company registered under the Indian Companies Act and is engaged in the manufacture of Nylon filament yarn at one of its units which is called Upper India Polymers. The petitioner manufactures Nylon filament yarn from Nylon chips which, in turn, it manufactures from Caprolactum, which is the basic raw material. This Nylon filament yarn manufactured from Caprolactum is known commercially by the Excise Authorities as Partially Oriented Yarn (hereinafter referred to in short as P.O.Y.) This is subject to Central Excise Duty under Tariff Item No. 18(ii)(i)(a) of the First Schedule to the Central Excises and Salt Act, 1944.2. Till 31st May 1985 the petitioner was clearing the said P.O.Y. on sale from its factory after payment of appropriate central excise duty. However, with effect from 1st June 1985 part of the said goods was cleared on sale after payment of central excise duty and part of it w...
Tag this Judgment!Commissioner of Sales Tax Vs. Sharat Quirio Store
Court: Allahabad
Decided on: Nov-10-1986
Reported in: [1987]65STC59(All)
R.R. Misra, J.1. This revision is directed against an order dated 22nd January, 1986, passed by the Chairman, Sales Tax Tribunal, U. P., for the assessment year 1978-79 in respect of the proceedings under the U. P. Sales Tax Act (hereinafter referred to as the Act) for that year.2. During the assessment year in question the assessee dealt in brassware and E. P. N. S. ware. A perusal of the impugned order passed by the Tribunal shows that the only reason for discarding the book version of the accounts of the dealer was a parcha which was recovered in the survey dated 10th September, 1979. There is no dispute between the parties that this parcha relating to the period 12th January, 1979, to 30th January, 1979, related to a karigar known as Dulha Jaan. It is the admitted case of the parties that the modus operandi of the dealer was that it used to issue raw materials to its karigars and received finished goods from them. Accordingly for issuing those raw materials to the karigars, an entr...
Tag this Judgment!Kunj Bihari Lal Suraj Mal Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Nov-10-1986
Reported in: [1987]66STC269(All)
R.R. Misra, J.1. This revision is directed against an order dated 28th December, 1985 passed by the Sales Tax Tribunal, Allahabad Bench, Allahabad.2. During the assessment year 1981-82, the dealer dealt in the purchase and sale of bullion and silver ornaments. In its appellate order the Tribunal has relied upon two grounds for the rejection of the account books. The first is that for the purchase of old ornaments, the assessee did not have any purchase vouchers issued by the sellers. On the other hand, it is the admitted fact, so far as this case is concerned, that with regard to the purchase of those old ornaments the assessee had himself maintained proper vouchers mentioning all particulars as to the date and name of the seller and weight and amount, etc. The view taken by the sales tax authorities was that since the purchase vouchers have been prepared by the assessee himself, therefore the book version cannot be accepted. The second ground taken by the Tribunal for the rejection of...
Tag this Judgment!Sahkari Sangh Limited Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Nov-07-1986
Reported in: [1987]66STC24(All)
R.R. Misra, J.1. The assessee is a co-operative society known as M/s. Sahkari Sangh Limited.2. The short question which arises in the present case is as to whether the service of the assessment order passed by the Sales Tax Officer which was sought to be made by registered post and was in fact served on Km. Beena Chauhan, the daughter of the secretary of the society, is a valid service in accordance with the provisions of the U.P. Sales Tax Rules.3. I have heard learned counsel for the parties. Rule 77(4) of the U.P. Sales Tax Rules (hereinafter referred to as the Rules) which is relevant for the purpose of service by post reads as follows :77. Modes of service.-(1) The service of any notice, summons or order under the Act or the Rules may be effected by any of the following methods, namely:(2)...(3)...(4) When service is made by post, an acknowledgment purporting to have been signed by the addressee or his manager, munim, accountant or agent or employee or member of his family, or an ...
Tag this Judgment!Baij Nath Prasad Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Nov-07-1986
Reported in: [1987]67STC346(All)
R.R. Misra, J.1. These two revisions are directed against the composite order dated 17th December, 1986, passed by the Sales Tax Tribunal for the assessment years 1977-78 and 1978-79. A perusal of the impugned order passed by the Tribunal, however, shows that the account books for both the years were rejected on the basis of survey dated 4th September, 1977 which was adverse to the dealer inasmuch as at the time of survey 100 quintals of iron was found whereas in the stock register on the said date only 8 quintals of iron was shown. In this view of the matter it was submitted by the learned counsel appearing for the dealer that the account books could not be rejected for the assessment year 1977-78. He has taken me through the various orders passed by the authorities below but I find that the impugned order of the Tribunal in so far as the assessment year 1977-78 on the question of rejection of account books is concerned is concluded by findings of fact recorded by the Tribunal. I agre...
Tag this Judgment!Sankar Ball Vs. Union of India (Uoi)
Court: Allahabad
Decided on: Nov-07-1986
Reported in: I(1987)ACC301
D.S. Sinha, J.1. The appellant was a bona-fide passenger on 103 UP Delux Express and be sustained multiple injuries as a result of the collision which took place between the said train and UP CPC Special at Naini Railway Station on 10th October, 1977 at 0015 hours. The appellant filed an application for compensation under Section 82-A of the Indian Railways Act, 1890, hereinafter called the Act.2. The Adhoc Claims Commissioner, Northern Railway, Allahabad by means of his judgment and order dated 20th May. 1978, allowed the claim of the appellant but awarded a sum of Rs. 4,000/- only as compensation for all the injuries sustained by the appellant.3. Feeling aggrieved by the adjudication regarding quantum of compensation the appellant has filed the instant appeal.4. I have heard Sri P.K. Mukerji and Sri Lalji Sinha, learned Counsel for the appellant and respondent respectively.5. It is not disputed that the appellant received three kinds of injuries and out of the said injuries two were ...
Tag this Judgment!Commissinoer of Sales Tax Vs. Habib Khan
Court: Allahabad
Decided on: Nov-06-1986
Reported in: [1987]65STC75(All)
R.R. Misra, J.1. These three revisions are directed against a composite order dated 9th March, 1976, passed by the Additional Judge, Revisions, Sales Tax, Agra, as then it was. Earlier these matters had come up by way of reference to this Court and under an order dated 14th August, 1978, this Court had called for a further statement of the case. In compliance with the same the revising authority submitted further statement of the case vide an order dated 31st July, 1979. Under the aforesaid order calling for the statement of the case the revising authority was directed to conduct an enquiry about the constituent material of P V.C. rexine cloth. As a result of the enquiry it has been stated that rexine is called leather cloth in the industry. Besides cotton cloth, it has also rayon as base fabric. The laboratory test report indicates that the composition of P.V.C. rexine cloth is as follows :1. Basic fabric content by weight 16.2 per cent2. Coating by weight 83.8 per cent2. In this repo...
Tag this Judgment!Subhash Chand Sharma Vs. Controller of Estate Duty
Court: Allahabad
Decided on: Nov-05-1986
Reported in: (1987)61CTR(All)281; [1987]167ITR852(All); [1987]31TAXMAN167(All)
K.C. Agrawal, J.1. At the instance of the accountable person, the following questions were referred under Sub-section (1) of Section 256 of the Income-tax Act by the Income-tax Appellate Tribunal to this court:' (1) Whether, on the facts and in the circumstances of the case, the amount of Rs. 1 lakh received as insurance money by Smt. Sham Kumari, widow of the deceased, Shri Prem Narain Sharma, under the accident-cum-life insurance policy from the LIC was includible in the principal value of the estate left by the deceased? (2) If the answer to question No. 1 is in the affirmative, then, was the Tribunal justified in holding that the amount of Rs. 1 lakh liable to betreated as a separate estate be not assessed separately under Section 34(3) of the Estate Duty Act ' 2. The facts relevant for the purpose of deciding the aforesaid question/ ' do not require detailed recitation of the same.3. Prem Narain Sharma died in Agra in a car accident on May 23, 1973, leaving behind his wife, Smt Sh...
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