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Allahabad Court February 1987 Judgments

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Feb 05 1987

Manage Ram Vs. District Panchayat Raj Officer/Prescribed Authority, Sa ...

Court: Allahabad

Decided on: Feb-05-1987

Reported in: AIR1987All266

K.J. Shetty, C.J.1. A short but an interesting question arises in this writ petition. The question relates to the meaning and scope of Clause (5)(viii) of Rule 33-B, U. P. Panchayat Raj Rules, 1947 ('Rules'). Rule 33-B provides for removal of the elected Pradhan. Clause 5(viii) thereunder provides that the no-confidence motion shall be deemed to have been carried only when it has been passed by a majority of two-thirds of the members 'present and voting.' The question is whether 'present and voting' mean only 'present and casting valid votes and not invalid votes'. The decision of this Court in Roop Narain Pandey v. State of U. P., 1984 All LJ 879 has taken the view that it is only the valid votes that should count. The correctness of this decision has been doubted by a Division Bench which has referred this case to a larger Bench. That is how the matter is now before us.2. The facts are these Petitioner was an elected Pradhan of Gaon Sabha, Mirpur Sitapur of district Saharanpur. On 27...


Feb 05 1987

Jyoti Steels Vs. Commissioner of Income-tax and anr.

Court: Allahabad

Decided on: Feb-05-1987

Reported in: (1987)63CTR(All)347; [1987]166ITR558(All); [1987]31TAXMAN420(All)

R.K. Gulati, J. 1. This writ petition is filed for issuance of a writ of certiorari against the order under Section 273A of the Income-tax Act, 1961, passed by the Commissioner of Income-tax, Meerut.2. In the assessment relating to the assessment year 1980-81, besides other additions, a sum of Rs. 50,000 was brought to tax as income of the petitioner from unexplained deposits.' The Income-tax Officer while completing the assessment also initiated penalty proceedings under Sections 271(1)(c) and 273(2)(a) of the Act.3. Although an appeal was filed by the petitioner against the addition made in its hands, it withdrew the appeal subsequently. After having done so, it approached the Commissioner of Income-tax with a petition under Section 273A for reduction and waiver of penalties imposable under Section 271(1)(c) and under Section 273(2)(a) of the Act. The petition under Section 273A of the Act was allowed in part inasmuch as the Income-tax Officer was directed to impose on the petitioner...


Feb 04 1987

State of U.P. Vs. Willard India Ltd.

Court: Allahabad

Decided on: Feb-04-1987

Reported in: AIR1987All230; [1987]62CompCas134(All)

K.J. Shetty, C.J.1. This is a reference application under Section 57 of the Stamp Act.2. The Board of Revenue as the Chief Controlling Revenue Authority was of opinion that the document dated Dec., 16, 1975, is chargeable to duty under Article 6 of the Schedule I B. The question before us is whether the document is such that it could fall under Article 6 or under Article 5(c) of Schedule I-B.3. The deed has some background. It has been referred to in the preamble of the deed. It states that it is an inter se agreement between Willard India Limited (Company) and five other financial institutions, which are: IFCI, PICUP, NGB, FNCB and ICICI. It refers to diverse loan agreements executed by the Company with the aforesaid financial institutions. It is not disputed that on May 31, 1974, the Company deposited with IFCI the title deed and other relatable documents of its immoveable properties, situate at Sikandarabad Industrial Estate in Buland-shahr district (State of Uttar Pradesh). IFCI re...


Feb 04 1987

Super Cotton Bowl Refilling Works Vs. Commissioner, Sales Tax

Court: Allahabad

Decided on: Feb-04-1987

Reported in: [1987]66STC197(All)

R.R. Misra, J.1. The assessee, M/s. Super Cotton Bowl Refilling Works, Maunath Bhanjan, Azamgarh, is engaged in repairing and refilling of cotton bowl of old shaft which is used as a part of calendering machine in the textile industry. Cotton bowl is a shaft made of steel on which thick layer of cotton is affixed. It is used in the textile finishing industries as an essential part of the calendering machine. In the course of its use the cotton pasted on the shaft loses its thickness and shape and after sometime it requires repairing and refilling.2. The assessee moved an application under Section 35 of the U. P. Sales Tax Act (hereinafter called the Act) before the Commissioner, Sales Tax, for his opinion on certain points. The said points included as to whether the job of repairing and refilling of cotton bowl and the process involved therein amounts to 'manufacture' or 'sale' within the meaning of the aforesaid Act. The Commissioner of Sales Tax, videhis order dated 19th June, 1985, ...


Feb 02 1987

Committee of Management of R.K. College, Shamli, Muzaffarnagar and anr ...

Court: Allahabad

Decided on: Feb-02-1987

Reported in: AIR1987All188

K. Jagannatha Shetty, C.J. 1. A Division Bench of this Court while disagreeing with the decision in the Committee of Management of Janta Vedic College, Baraut, Meerut v. Vice Chancellor, Meerut University, AIR 1983 All 128, has referred the case for decision by a larger Bench.2. The question that falls for consideration is whether the Vice-Chancellor, under the U.P. State Universities Act, 1973, ('Universities Act' for short), has got power to supersede the management of an affiliated college and appoint an Administrator. In the Janta Vedic College case a Division Bench of this Court has held that the Vice-Chancellor would be competent to exercise such power under Section 13(1) and (6), Universities Act. The question is whether that view requires reconsideration.3. Petitioner 1 is a Committee of Management of R.K. College, Shamli, Muzaffarnagar. Petitioner 2 claims to be the Secretary of said college. The college has been administered by a society called Kisan Vidya Sabha. Shamli. The ...


Feb 02 1987

General Manager, N.E. Rly. and ors. Vs. Shri Pat and ors.

Court: Allahabad

Decided on: Feb-02-1987

Reported in: (1987)IILLJ377All

B.D. Agarwal, J.1. Common question which these petitions under Article 226 of the Constitution give rise is whether subsequent to the enforcement of the Administrative Tribunals Act, 1985, the jurisdiction of the Prescribed Authority, constituted under the Payment of Wages Act, 1936, in respect of the remuneration relating to persons employed in connection with the affairs of the Union of India, stands ousted. Respondent No. 1 in Writ Petition No. 13344 of 1986 brought Original Suit No. 13 of 1982 in the civil court disputing the retrenchment directed against him with effect from August 19, 1981, and seeking declaration to the effect that he continued in service. The suit was contested by the petitioners, who pleaded, inter alia, that the respondent had not put in 240 days' continuous service and the retrenchment could not be invalid. The trial court decreed the suit on May 5, 1983. The appeal filed by the petitioners in the District Court was dismissed on May 1, 1985. Second appeal re...


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