Allahabad Court December 1987 Judgments
M.P. Udyog Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Dec-30-1987
Reported in: (1989)28ITD85(All.)
1. The assessee is a limited company, which was primarily engaged in the business of manufacture and sale of sugar. It also had a cold storage plant and a steel foundry. On 10th October, 1968, a news item appeared in the National Herald in which it was stated that the State of Uttar Pradesh had decided to give exemption from sales tax for a period of 3 years under Section 4A of the U.P. Sales Tax Act to all new industrial units in the State with a view to enabling them 'to come on firm footing in developing stage'. This item was based upon a statement made by the then Secretary in the Industries Department of the Government. The assessee, on the basis of this announcement, addressed a letter dated 11th October, 1968 to the Director of Industries stating that in view of the sales tax holiday announced by the Government, it intended to set up a hydrogenation plant for manufacture of vanaspati and sought for confirmation that this industrial unit, which they proposed to set up, would be ...
Tag this Judgment!Union of India (Uoi) Vs. Chandra Pal
Court: Allahabad
Decided on: Dec-24-1987
Reported in: 2(1988)ACC82
N.N. Mithal, J.1. This is an appeal by the Union of India against the award of the Motor Accident Claims Tribunal awarding a compensation of Rs. 36,700/- to the respondent. There is a cross-objection by the respondent for the enhancement of compensation. The facts in brief are that on 15-9-1974, the claimant met with an accident at about 9.05 a.m. when a Military truck of the Kumaun Regimental Centre, Ranikhet coming from the Globe Cinema side ran him over injuring his leg seriously. The petitioner was a sweeper drawing a sum of Rs. 150/- per month from the Cantonment Board, Ranikhet. The claimant was immediately taken to the Military Hospital, Ranikhet from where he was shifted to the Civil Hospital at Ranikhet. Later on he had to be removed to B.D. Pandey Hospital at Nainital where he remained under treatment for about three months. His left leg bad to be amputated from the root in order to save his life. The claimant thereafter came back to Ranikhet and remained under the treatment ...
Tag this Judgment!Bhagwandas Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Dec-23-1987
Reported in: 1988(35)ELT628(All)
K.C. Agarwal, J.1. We have heard Shri A.P. Mathur the learned counsel for the petitioner as well as the counsel appearing for the Union of India.2. In this case, the trucks of the petitioner alongwith contravened goods bearing N6,s. PAT 2017 and PJB 3097 were seized by the Central Excise and Customs to release them. The writ petition was rejected. While rejecting the court ordered that the petitioner should move a proper application for provisional release as required under Section 143 of the Customs Act, 1962. Upon the application being made they would be decided within one month from the filing of the same. The applications made by the petitioner are still pending before respondent No. 3. Apart from the filing of the application the petitioner had also approached respondent No. 2 for the same. The petitioner feeling aggrieved has come to this court again seeking direction to Dy. Collector, Central Excise and Customs for release of his trucks.3. We, after hearing the counsel for the p...
Tag this Judgment!Dr. Nand Lal Tahiliani Vs. Commissioner of Income-tax and ors.
Court: Allahabad
Decided on: Dec-22-1987
Reported in: (1988)69CTR(All)91; [1988]170ITR592(All); [1988]39TAXMAN127(All)
R.M. Sahai, J.1. The petitioner, Professor and Head of the Department of Surgery in Allahabad Medical College and an eminent surgeon, has approached this court for quashing the warrant of authorisation issued under Section 132 of the Income-tax Act and the follow up actions including the search held on May 26, 1987, and to withdraw the restraint order passed under Sub-section (3) of Section 132.2. That May 26, 1987, must have been an ill-omen day in the life of the petitioner, cannot be doubted as, while being busy in preparations for the marriage of his daughter, which was to be solemnised on June 3, 1987, he, to his misfortune, must have found his house raided by as many as twenty-five officials of the Department who carried on the search from 8.30 a.m. to 8.15 p.m. followed by a restraint order sealing lockers and bank accounts and forcing the petitioner to the ignominy of borrowing for the marriage. Whether the proceedings were warranted by law is another matter, but the outcome of...
Tag this Judgment!U.P. Solvent Extractors' Association Vs. Union of India (UOi)
Court: Allahabad
Decided on: Dec-22-1987
Reported in: 1988(17)ECC27; 1989(39)ELT18(All)
R.M. Sahai, J.1. UP. Solvent Ext4ractors' Association, Kanpur, have approached this Court by way of this petition for direction to opposite parties not to enforce the provisions of Vegetable Oils Cess Act, 1983 to industries employing solvent extraction plant technology for purpose of extracting oil from the rice bran as its raw material since the Act was not applicable to them.2. Oil is extracted by process of solvent extraction plant using rice bran procured from rice mills as raw material. What is rice bran is explained thus. After husk has been taken off from the paddy the rice is made available. This rice is further subjected to processing by the rice mill and by its technical process the upper brownish part of the rice is taken out and stored in the form of powder and the same is called as rice bran. In Survey of India Export Potential of OB Cakes Vol. IV. p. 1, rice bran is described as under :'Rice bran is a by-product of rice (paddy) and is the basic raw material for rice bran...
Tag this Judgment!Lal Bahadur Ram Vs. State of Uttar Pradesh and ors.
Court: Allahabad
Decided on: Dec-21-1987
Reported in: AIR1988All146
R.M. Sahai, J.1. Aggrieved by realisation of toll tax for crossing and re-crossing over Chopan bridge, situated on river Son in Mirzapur, even after 30 years from thedate it was handed over to Public Works Department on 8th Oct., 1956 for realisation of cost of construction, the petitioner has come to this Court.2. Right to realise toll tax, an important part of public finance and recognised by Indian Constitution for compensating government to recover the expenditure made on construction of a bridge etc. is recognised under Toll Act, 1851 read with Tolls Act XV of 1954. But it is not a power which can be'called in-aid' by the State Government foraugmenting its genera! revenue. Although while compensating for the amount spent on cost of construction the government may realise collection charges and the amount spent on maintenance but it cannot claim torealise interest unless the government or its instrumentality borrows money from the financial institution and agrees to pay interestthe...
Tag this Judgment!Aklesh Kumar JaIn Vs. State of Utter Pradesh and ors.
Court: Allahabad
Decided on: Dec-18-1987
Reported in: 1988CriLJ1227
ORDERRavi S. Dhavan, J.1. This matter had been before this Court earlier when an order of remand was made directing the Munsif Magistrate, Ghaziabad to reconsider the matter in the light of gudelines and observations of this Court in the order of 5 August, 1987 by which two petitions under Section 482 of the Criminal Procedure Code, 1973, were decided. The learned Magistrate, it may be set on record, did not follow the order of remand and evaded the direction of the High Court, The urgency of the situation thus warrants that this Court may now look into the matter and consider it on merits.2. Aklesh Kumar Jain is the husband. He is married to Chitra Jain. They have twins, who are not three years of age as yet. Aklesh Kumar Jain, the applicant in the present petition, holds a Nehru Fellowship for advanced studies in Geology, at the Cambridge University, England.He had already begun this pursuit in the field of Geology at Darwin College, Cambridge. He contends that the terms of the Fello...
Tag this Judgment!U.P. State Road Transport Corporation Vs. Smt. Atari
Court: Allahabad
Decided on: Dec-17-1987
Reported in: I(1988)ACC496
K.C. Agrawal, J.1. This is an appeal Under Section 110-D of the Motor Vehicles Act against the judgment of the Motor Claims Tribunal dated 2-5-1979 awarding Rs. 47,000/- as compensation to the respondents from the U.P. State Road Transport Corporation.2. The respondents filed' a petition claiming Rs. 1,50,000/- on account of the death of Amar Singh in an accident which occurred on February 10, 1977 at 7.45 P.M. Amar Singh was the husand of respondent No, 1. Whereas the father of Ajit Singh, the minor son. The allegations made in the claim petition was that on account of rash and negligent driving by the driver of Bus No. U.S.T. 4765 belonging the U.P. State Road Transport Corporation (hereinafter- referred to as the Corporation), Jhota-Boggi (bullock cart) of the deceased Amar Singh plying on the road was completely smashed and in that accident Amar Singh received serious injuries to which be subsequently succumbed in the hospital on 11-2-1977. The respondents claimed that the deceased...
Tag this Judgment!Food Corporation of India, Gorakhpur Vs. Mahabir Prasad Bhartiya
Court: Allahabad
Decided on: Dec-15-1987
Reported in: AIR1988All160
B.L. Yadav, J.1. This is defendant's First Appeal against the decree dated 31-10-1979, passed by the Civil Judge, Gorakhpur, in a suit filed buy the plaintiff-respondent for a declaration that the impugned order No.D/6(4)/Sugar-G.K.P./1597 dated 3-7-1973, passed by the defendant-appellant was illegal, void and not binding on the plaintiff2. The facts need not detain us as they are more or less admitted. The plaintiff respondent's case was that he was a Transport-Contractor of Sugar and has been undertaking transport and other contracts for supply of labourers and handling foodgrains. On 14-5-1973, the defendant-appellant ordered the' plaintiff-respondent to transport sugar from six mills situate in U.P. to 7 different districts, and the payment was to be made in accordance with the rates stipulated in the order. One of the important conditions was that the plaintiff shall be held responsible for theft or loss in transit. The contract was ad hoc and was given in emergency, liable to be ...
Tag this Judgment!Khalifa Paswan Vs. Union of India (Uoi)
Court: Allahabad
Decided on: Dec-11-1987
Reported in: 1(1988)ACC541
N.N. Mithal, J.1. 103 UP Delux Expresss train met with an accident near Naini, Allahabad on the night of 10th October, 1977 causing death and injuries to a large number of passengers. The appellant was one of the injured of that ill fated train'. Soon after the accident he was first admitted to Moti Lal Nehru Hospital, Allahabad at about 6 AM where his injuries were recorded which are 11 in number. From that hospital he was lateron shifted to Swamp Rani Nehru Hospital, Allahabad at about 2 PM and remained hospitalised till 23rd October, 1977 as an indoor patient He remained under the treatment of Dr. N K. Mehndi Ratta who on examination found that he was suffering from wrist drop besides other injuries.2. When the matter was taken up before the Adhoc Claims Commissioner he found that the wrist drop had developed due to injuries suffered by him in the accident and this finding is no longer under challenge The Claims Commissioner awarded a sum of Rs 10,000/- by way of compensation and fe...
Tag this Judgment!- ‹ Prev
- 2
- Next ›
- Last »