Allahabad Court February 1987 Judgments
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Anand Prakash Sharma and anr. Vs. Sushil Kumar Sharma and ors.
Court: Allahabad
Decided on: Feb-13-1987
Reported in: AIR1987All296
ORDERVirendra Kumar, J. 1. This is a revision against the order of 1st Additional District Judge, Muzaffar Nagar, allowing the application of the plaintiff No. 3 (who is opposite party 3 in these proceedings) to this effect that he did not want to prosecute the suit any further and the suit be dismissed. The suit was filed under Section 92, C.P.C. by all the three plaintiffs, who are opposite parties 1 to 3, in representative capacity. 2. The plaintiffs opposite parties 1 to 3 after taking the permission to institute the suit under Section 92, C.P.C. filed the suit, which was proceeding in the Court of First Additional District Judge, Muzaffar Nagar. Subsequently, the plaintiff opposite party 3 moved an application to this effect that he did not want to prosecute the suit any further against the defendants revisionists and, therefore, the suit should be dismissed on his behalf. The defendant revisionist No. 1 Anand Prakash moved an application to this effect that in view of the fact th...
Anand General Store Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Feb-13-1987
Reported in: [1987]66STC349(All)
Om Prakash, J.1. Raising a very interesting question of law, this revision is filed by the assessee carrying business in handloom, cashmilon, etc., for the assessment year 1978-79 against the Tribunal's order dated 7th May, 1986.2. By the order dated 25th February, 1980, the Sales Tax Officer (S.T.O.) imposed the tax at the rate of 2 per cent on the turnover of cashmilon. As the books of account were rejected and the turnover was enhanced by the S.T.O., the assessee appealed to the Assistant Commissioner (Judicial) [A.C. (J.)] challenging the rejection of the books of account and the enhancement of the turnover. Imposition of tax at the rate of 2 per cent on the turnover of cashmilon was not the subject-matter of appeal. The A.C. (J.), however, observed towards the end of his order dated 24th April, 1982, that according to rules cashmilon was liable to be taxed at the rate of 7 per cent and not at 2 per cent. He, therefore, remanded the case to the S.T.O. to reassess the sales of cashm...
Collector of Central Excise Vs. President, Customs, Excise and Gold (C ...
Court: Allahabad
Decided on: Feb-13-1987
Reported in: 1987(12)ECC113; 1987(32)ELT642(All)
K.C. Agrawal, J.1. M/s. Lal Chand Anand and Sons, Ghaziabad are the manufactures of excisable goods falling under Tariff Item No. 68 under the provisions of the Central Excises and Salt Act, 1944. The Government of India issued a notification dated 18.6.1977 through which it exempted goods from payment of excise duty which fell under Tariff Item No. 68 up to the value of Rs. 30 lacs. The respondent-firm claimed full exemption contending that its capital investment on plant and machinery is below Rs. 10 lacs. The said firm got the exemption. Subsequently the proceedings started afresh by the excise department on the ground that the said respondent no. 2 got exemption which was not admissible. The proceedings were contested by the respondent No. 2. Ultimately the Assistant Collector, Central Excise decided the dispute against the respondent No. 2 vide its order dated 10.2.1983. Against the aforesaid order an appeal was filed.2. Finding that some of the questions involved in the appeal we...
Sanjay Mishra Vs. Nagar Palika, Etawah
Court: Allahabad
Decided on: Feb-11-1987
Reported in: AIR1987All276
Ravi S. Dhavan, J.1. Encroachment on public places like sidewalks, pavements and public streets at times take novel shapes and styles. Some are upon them, others over them as if in suspended animation. The case before us is one such instance. There is no dispute that the petitioner's little shop is over a public drain and a public street. But, the petitioner contends that it is not upon the public street or the drain and that strictly he has neither encroached a public street or a drain nor violated the law. The shop is partlyembedded in a wall adjoining a public street. It does not touch the ground but j uts out over it.2. The case relates to the town of Etawan. In this town functions a civic body known as the Municipal Board, Etawah, which carries on its functions under the Uttar Pradesh Municipalities Act, 1916 (hereinafter referred to as the Act). In this town there is a main street. It is known as the Station Road. This road is crossed by another public street called Bazaza road. ...
Smt. Basanti Gaur Vs. Regional Inspectress of Girls' Schools, Vii Regi ...
Court: Allahabad
Decided on: Feb-10-1987
Reported in: AIR1987All191
K.J. Shetty, C.J.1. This case has come before us upon a reference by a Division Bench which felt that the decision rendered by another Division Bench in the case of Vidya Sagar Sharma v. Deputy Director of Education, Meerut, Writ Petn. No. 6449 of 1974 decided on December 17, 1977 did not lay down the law correctly and the same requires reconsideration.2. The controversy raised in this case centres round Clauses (1) to (3) of Regulation 6, Chapter II of the Regulations framed under the Intermediate Education Act, 1921. Before analysing the said provisions we may briefly set out the essential facts.The petitioner as well as Smt. Pushpa Nair (respondent No. 3) were L.T, Grade teachers in the Maharaja Agrasen Girls Intermediate College. Deoria. Respondent No. 3 was a graduate with Economics as one of the subjects. The petitioner was also graduate, but with different subjects. Both have since passed M. A. in Economics by correspondence course. Respondent No. 3 has been teaching Economics a...
Gopal Das and anr. Etc. Vs. Ist Addl. District Judge, Varanasi and ors ...
Court: Allahabad
Decided on: Feb-09-1987
Reported in: AIR1987All261
K. Jagannath Shetty, C.J. 1. Amid the divergent views of this Court in Devi Charan v. III Addl. Dist. Judge, 1980 All Rent Cas 381 : (1980 UPLT NOC 143) and Rang Nath v. State of U. P., (1984) 1 All Rent Cas 642 : (1984 All LJ 455) a Bench of this Court has referred the case for decision by a larger Bench. The facts are not disputed. They may briefly be stated as follows : Gopal Das (petitioner in Writ Petition No. 4089 of 1981) is a tenant occupying premises No.CK 21/40, situate in Thatheri Bazar, Varanasi. It was a property belonging to joint family consisting of Murlidhar Sah (the petitioner in Writ Petition No.5240 of 1981) and some others. The rent payable thereon was Rs. 175/- per month. On June 24, 1974, there was a partition in the joint family by which the tenanted premises were allotted to two co-parceners Northern portion fell to the share of Murlidhar Sah while the Sourthern portion fell to the share of his brother Brij Chandra Sah. After the partition, the tenant was calle...
British India Corporation Limited Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Feb-09-1987
Reported in: [1987]66STC250(All)
K.J. Shetty, C.J.1. This is the second time the matter is coming before the Full Bench.2. The primary question that arises for consideration is whether woollen cardigans and pullovers are to be treated as articles of hosiery or as woollen goods.3. The turnover relating to articles of hosiery is taxable at the rate of 3 per cent as per Notification No. 3613 dated July 1, 1969; whereas that of woollen goods is taxable at 6 per cent under Notification No. 1365/X-9-56 dated April 1, 1969.4. The answer to the question, in our view, presents no problem and it may be sufficient if we may set out the events leading to the petition before us.5. The British India Corporation Ltd. (BIC), was an assessee under the U.P. Sales Tax Act, 1948. In the assessment year 1970-71, it had a turnover of over a crore of rupees relating to the sale of woollen cardigans and pullovers. All the authorities under the Act brought the turnover to tax at 6 per cent treating the same as sale of woollen goods and not as...
Sadiq Ali Vs. State of U.P.
Court: Allahabad
Decided on: Feb-06-1987
Reported in: AIR1990All9
ORDERB.N. Katju, J. 1.The applicant was convicted under S. 14 of the Foreigners Act, 1946 (hereinafter referred to as the Act) and was sentenced to two years rigorous imprisonment by the Judicial Magistrate, Khalilabad at Basti by his judgment dated 24-9-1979 passed in Criminal Case No. 1154 of 1979. He filed criminal appeal No. 167 of 1979 which was dismissed by the IV Additional Sessions Judge, Basti by his judgment dated 10-8-1981. He thereafter filed this revision in this Court.2. The learned single Judge who heardthis revision referred the undermentioned two questions for decision to a Bench:(1) Whether a person cannot be prosecuted under S. 14, Foreigners Act, without obtaining a decision of the Central Government under S. 9(2), Indian Citizenship Act? (2) Whether the decision has to be obtained from the Central Government in such a case by the State or by the person who is affected?3. It appears that the applicant was born on 5-6-1932 in village Maghar, Police Station Khalilabad...
Trilok Chand Vs. the Rent Control and Eviction Officer/S.D.M. Naku and ...
Court: Allahabad
Decided on: Feb-06-1987
Reported in: AIR1987All213
K.J. Shetty, C.J.1. A Division Bench of this Court has referred this case to a Larger Bench while doubting the correctness of the decision in Vinaya Kumar v. District Supply Officer, 1980 All LJ 462. The question raised lies in a narrow compass and it arises in the following circumstances.2. Sri Trilok Chandra, petitioner is the owner of the land which is under occupationof the tenant-respondent 2. The land was given under a lease dated May 10, 1948 for a period of 10 years. The rent payable thereunder was Rs. 25/- per month. The tenant was at liberty to raise construction but must remove the same and deliver vacant possession of the land to landlord after the term of the lease. The original lease was entered into by respondent 2 with the father of petitioner. Later on there was a family settlement by which the land came to be allotted against the share of petitioner who became the owner thereof.3. Petitioner moved the Rent Control and Eviction Officer for determining the annual rent p...
Sachchida Nand Misra and ors. Vs. State of Uttar Pradesh and ors.
Court: Allahabad
Decided on: Feb-06-1987
Reported in: 1987CriLJ1366
ORDERB.L. Yadav, J.1. This is a criminal revision filed under Section 397/401 of the Criminal P.C. 1973 (for short the Code).2. The facts are few and simple and they are these. In respect of plot No. 103 (area 96 bighas and 15 biswas) situated in Village Phulsunga, Police Station Rudrapur, Tahsil Kiccha, District Nainital, proceedings under Section 145 of the Code were initiated at the instance of the opposite parties Nos. 2 to 4 (hereinafter referred to as the first party) against the applicants who were second party on the basis of an application in which allegations were made that there was an apprehension of breach of peace in respect of the possession of the land in dispute. One Ayodhya Prasad Tewari, the recorded tenure-holder, died in 1977 without leaving any heir. In fact the first party (opposite parties Nos. 2 to 4) alleged to be his heirs and the applicants '(the second party) were also alleged to be his heirs and both were recorded in the revenue papers. The applicants and ...
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