Allahabad Court December 1988 Judgments
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Balkrishna Das Agarwal Vs. Smt. Radha Devi and ors.
Court: Allahabad
Decided on: Dec-09-1988
Reported in: AIR1989All133
N.N. Mithal, J.1. The defendant has come up in appeal against the judgment of III Additional Civil Judge, Varanasi dated 20-8-1979. The plaintiffs suit for partition and for cancellation of a will has been decreed by the court below.2. How the parties are related can be better appreciated from the pedigree as set out below : Radhey Lal Smt. Annapurna Devi(diedon -2-55) __________________________|____________________________________ | | | Bal Kishan Das Mohan Lal Ratan Lal (died | (died issuless on 15-12-69 | on 3-3-1945) =Radha Devi | (Plff.1) _______|_________________________________ | | | | | Jagdish Pd. Balbhadra Baldau | Prasad Prasad | ___________________________________|_______ | | | Kaushal Krishna Ashok Kumar Kumar Kumar (deceased (defdt.No.2) (Plff.2) 3-11-1968) = Smt. Chandra Prabha Devi (defdt No.3) _____________________|______________________ | | Ajay Sanjay (defdt.4) (defdt.5) 3. The suit was filed by the widow of Ratan Lal and one of his minor sons Ashok Kumar for separa...
Sabharwal Brothers Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Dec-09-1988
Reported in: [1990]76STC41(All)
R.R. Misra, J.1. The facts of this case are somewhat peculiar. In this case by the impugned order dated 25th June, 1987, the Sales Tax Tribunal has come to a conclusion that penalty proceedings initiated by the Sales Tax Officer under Section 15-A(1)(h) of the U.P. Sales Tax Act are not leviable but the Tribunal has further recorded findings to the following effect :'Thus the penalty is not liable to be imposed under Section 15-A(1)(h) of the U.P. Sales Tax Act but the facts and circumstances clearly establish that the act of the appellant can be placed under other clauses as is pointed above. Since the notice under the proper clause is necessary before imposition of penalty, it would be necessary to remand the case back for deciding afresh. The appeal is decided accordingly.'2. I have heard learned counsel for the parties. In my opinion after the Tribunal had come to the conclusion in the impugned order dated 25th June, 1987, that no penalty is leviable it was not open to the Tribunal...
Shri Virendra Amritlal Thakkar Vs. Union of India (Uoi)
Court: Allahabad
Decided on: Dec-09-1988
Reported in: 1989(44)ELT423(All)
Om Prakash, J.1. Heard learned counsel for the parties. In this writ petition, the petitioner prays that a writ of mandamus be issued against the respondents directing them to refund an amount of Rs. 1,24,822/-, paid under protest for the period from 28-7-1969 to 3-2-1972. The petitioner manufactures metalised yarn and the question arose whether the said goods fell under Item 15-A(2) as an article of plastic and whether that was covered by Item 18 as synthetic yarn. The Customs, Excise and Gold (Control) Appellate Tribunal by the order dated 16-4-1985 (Annexure 'T to the writ petition) held in favour of the petitioner that the metalised yarn fell under Item 15A(2) and not under Item 18 CET. In the light of this decision of the Tribunal, the petitioner put his claim for refund of duties, which had been paid for the aforesaid period, but the Tribunal made the observation that the claim of the appellant, beyond the period of one year, was barred by limitation and unless the duty was prove...
Zila Parishad, Muzaffarnagar and anr. Vs. Udai Veer Singh
Court: Allahabad
Decided on: Dec-08-1988
Reported in: AIR1989All64
Ravi S. Dhavan, J. 1. Public auction is the issue in the present appeal. The duration of the contract as a consequence of the auction is one year i.e. April 1, 1988 to March 31, 1989. The subject-matter of the auction is the right to ferry or load or unload animals at the cattle fair for a monetary consideration. The auction was conducted by a corporate body the Zila Parishad, district Muzaffarnagar, constituted under the Uttar Pradesh Zila Parishad and Kshetra Samiti Adhiniyam, 1959. The auction was closed upon the highest bid having been received. The Zila Parishad attempted to auction the subject-matter of the auction to yet another candidate outside the auction, subsequently. This led to the person who had offered the highest bid upon which auction was closed to seek an injunction to protect the right to carry on his trade by the trial Court. The Zila Parishad chose to file the present first appeal from order questioning its own auction. The consideration whether injunction has bee...
Jai NaraIn Vs. Sri Ram NaraIn (deceased by L.R.'s.) and Ors.
Court: Allahabad
Decided on: Dec-08-1988
Reported in: AIR1989All182
A.N. Varma, J.1. This is defendant's second appeal arising out of suit for declaration, permanent injunction and possession in respect of a piece of land measuring 20' x 6' north south and 13' x 10' eastwest. The trial Court dismissed the suit. On appeal by the plaintiff, the suit has been decreed by the learned District Judge, Mirzapur. Hence the second appeal.2. Briefly, the plaint case was that one Amresh Chand Pandey, the admitted owner and Zamindar of the land granted a piece of land measuring 45' x 6' north south and 13' x 10' east west on parjawatdari (license) on payment of Re. 1/- annually in June 1956 in favour of the plaintiff. The license was granted to the plaintiff with a right to construct a house thereon. In pursuance of that licence, the plaintiff constructed a pacca house over a substantial part of the land granted to him. He wanted to construct over remaining part of the land also and with that end in view foundation was laid, for the same but the same Was left unbui...
Nav Bharat Prakashan Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Dec-08-1988
Reported in: [1989]73STC220(All)
R.R. Misra, J.1. By means of these four revisions the assessee has challenged the impugned order dated 18th April, 1987 passed by the Sales Tax Tribunal with regard to the assessment years 1979-80, 1980-81, 1981-82 and 1982-83.2. The assessee is publisher and sells books. He sold certain materials, in regard to which a dispute arose as to whether they are books or exercise books. Under a Notification No. S.T.-2-5785/X-10(1)/80-U.P. Act XV/48-Order 81, dated 7th September, 1981 exercise books are taxable at a rate of 6 per cent at the point of sale on manufacture. The Sales Tax Department took the view that the publications in dispute are exercise books and as such are taxable at the rate of 6 per cent accordingly. Both the appellate authorities below have agreed with the said view of the assessing authority and have dismissed the appeals filed by the assessee.3. I have heard learned counsel for the assessee. His submission is that the publications in question, which have been sold by t...
Commissioner of Income-tax Vs. Swadeshi Mining and Manufafcturing Co. ...
Court: Allahabad
Decided on: Dec-08-1988
Reported in: [1989]176ITR120(All)
By this applications, the Revenue requires us to direct us to direct the Tribunal to draw up a statement of the case and refer two questions.So far as question No. 1 is concerned, the same was decided against the Revenue by a Full Bench of this court in Triveni Engineering Works Ltd. v. CIT : [1983]144ITR732(All) . We, therefore, hold that question No. 1 is not a stable question and we, therefore, refuse to give any direction to refer the same.So far as question No. 2 is concerned, in our view, the same is a question of law and we, therefore, direct the Tribunal to draw up a statement of the case and refer the following question for the opinion of this court :'Whether, in law and on the facts of the case the Tribunal was justified in confirming the Commissioner of Income-tax (Appeals)s decision allowing the assessees claim of Rs. 2,14,694 on account of interest on excess collection of levy sugar price ?'The applications are partly allowed....
Baldeo Giri Sadhak Vs. 1st Addl. Civil Judge, Allahabad and ors.
Court: Allahabad
Decided on: Dec-07-1988
Reported in: AIR1989All79
ORDERA.N. Varma, J. 1. This petition is completely misconceived. It is directed against the decision of the Court below on issue No. 7 which was in regard to sufficiency of the court fee stamps and valuation. This very order was challenged by the petitioner himself in another jurisdiction of this Court by way of a revision under Section 115 of the Code of Civil Procedure. The Court dismissed that revision on the ground that it was open to the petitioner to challenge the order in an appeal should a decree be passed against him. On the dismissal of the revision, the petitioner has invoked the jurisdiction of this court under Article 226 of the Constitution straightway.2. I have not the slightest doubt that the discretion of this Court under Article 226 cannot be exercised in the present circumstances. This court having declined to interfere with the impugned order in the revision filed by the petitioner on the ground that he has a remedy available to him by way of an appeal in case a dec...
Commissioner of Wealth-tax Vs. Masood Halim
Court: Allahabad
Decided on: Dec-06-1988
Reported in: [1989]176ITR222(All)
Om Prakash, J. 1. Affidavit of service has been filed. None has appeared for the opposite party.2. Upon hearing learned standing counsel for the applicant and perusal of the decision in CWT v. Sri Surendra Sawhney : [1989]176ITR188(All) , we are of the view that the question proposed by the applicant is a question of law and we, therefore, direct the Appellate Tribunal to refer the following question to this court for its opinion :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in directing computation of the value of the residential property in accordance with Rule 1BB of the Wealth-tax Rules, 1957, which came into force with effect from April 1, 1979 ?'3. The application is allowed. No order as to costs....
JaIn Industries and Trading Corporation Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Dec-05-1988
Reported in: [1990]76STC45(All)
R.K. Gulati, J.1. This revision under the U.P. Sales Tax Act (for short 'the Act') which relates to assessment year 1975-76 is instituted at the instance of Jain Industries and Trading Corporation, Raiwala, Saharanpur (hereinafter referred to as 'the assessee').2. During the year in question the assessee was engaged in manufacture and sale of oil and khal and for that purpose, it was also purchasing oilseeds. It is not in dispute that no regular account books, cash-memos, cash book and ledger, etc., were maintained. The only accounts produced before the assessing officer were sale-cum-stock register and purchase vouchers. The business premises of the assessee were surveyed on 24th August, 1975 and 27th October, 1976. On the first survey a voucher was found which contained an entry of sale of ten tins of oil worth Rs. 2,272 which was not found recorded in the sale-cum-stock register. On the second survey, an exercise book was found containing 39 written pages, which contained entries re...
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