Allahabad Court February 1988 Judgments
Shyam Sunder Singh Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Feb-25-1988
Reported in: AIR1988All200
ORDERK.P. Singh, J.1. By means of this writ petition the petitioner has prayed for quashing the award dated 12-12-1983 contained in Annexure I attached with the writ petition. A certified copy of the award has also been filed.2. Brief facts giving rise to the present writ petition are that the petitioner's land was acquired for the construction of P.A.C. quarters in the year 1964 and thereafter the same land was acquired under the Defence of India Rules, 1962, on 3-5-1968. The petitioner claimed 3/4th share of the compensation regarding the disputed land. It has been alleged that the petitioner's uncle Ram Avtar had executed a will in his favour so he is entitled to 3/4 share and the remaining 1/4 share should be given to the opposite party No. 4 in the present writ petition. The petitioner had also claimed solatium and interest.3. The claim of the petitioner was contested by the opposite party No. 4 on the ground that the alleged will relied upon by the petitioner was not known to him...
Tag this Judgment!Bharat Traders and ors. Vs. Special Chief Judicial Magistrate and ors.
Court: Allahabad
Decided on: Feb-25-1988
Reported in: [1989]176ITR462(All)
K.C. Agarwal, J.1. This petition under Article 226 of the Constitition has been filed by Bharat Traders, a partnership firm, having its head office at Kanpur and four others for quashing of the Notification No. 84-Bha. Sa(2)/VII. A. N. 225-79 dated Lucknow, September 16, 1982, issued in exercise of the powers under proviso to Sub-section (1) of Section 11 of the Code of Criminal Procedure, 1973. The notification is as under :'In exercise of the powers under proviso to Sub-section (1) of Section 11 of the Code of Criminal Procedure, 1973 (Act 2 of 1974), the Governor, after consultation with the High Court of Judicature at Allahabad, is pleased to establish with effect from the date of publication of this notification in the Gazette, a special court of Judicial Magistrate of the First Class for all districts of Uttar Pradesh with its place of sitting at Allahabad, to try cases arising under the enactments specified in the Schedule below in any local area within the State of Uttar Prades...
Tag this Judgment!Bharat Traders and ors. Vs. the Special Chief Judicial Magistrate and ...
Court: Allahabad
Decided on: Feb-25-1988
Reported in: 1988CriLJ1117
K.C. Agarwal, J.1. This petition under Article 226 of the Constitution has been filed by Bharat Traders, a partnership firm, having its head office at Kanpur and 4 others for quashing of the notification No. 84Bha Sa(2)/VII A.N. 225-79 dated Lucknow, Sept. 16, 1982, issued in exercise of powers under provision to Sub-section (1) of Section 11 of the Cr.P.C. 1973. The notification is as under:In exercise of the powers under proviso to Sub-section (1) of Section 11 of the Cr.P.C. 1973 (Act II of 1974), the Governor, after consultation with the High Court of Judicature at Allahabad, is pleased to establish with effect from the date of publication of this Notification in the Gazette, a Special Court of Judicial Magistrate of the first class for all districts of Uttar Pradesh with its place of sitting at Allahabad, to try cases arising under the enactments specified in the Schedule below in any local area within the State of Uttar Pradesh.2. The Schedule below the notification mentions 12 A...
Tag this Judgment!National Insurance Co. Ltd. Vs. Chandra Devi and ors.
Court: Allahabad
Decided on: Feb-25-1988
Reported in: I(1988)ACC565
B.L. Yadav, J.1. This is a First Appeal preferred by the National Insurance Company Ltd. against an award of Claims Tribunal, under Section 110-D of the Motor Vehicles Act 1939 (for short the Act), awarding a sum of Rs. 30,000/- (thirty thousand to respondents 1 to 5, the heirs of deceased Surendra Lal who died in an accident while travelling in a Bus as the left rear wheel of the bus in which he was travelling was detached from its original place on 4-5-1973.2. The events leading to the present appeal are that Surendra Lal was in the employment of the District Board Almora as a clerk drawing emoluments to the tune of Rs. 282/- per month with dearness etc in addition. He was travelling by a Bus along with the members of his family but on 4-5-1973 the Bus met an accident and he fell down by the side of door and died. It was alleged that the claimants, the respondents 1 to 5 were entitled to the compensation for a sum of Rs. 30,000/- under Section 110 A of the Act. The Insurance Company ...
Tag this Judgment!Sri Gopal Co. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Feb-23-1988
Reported in: (1988)26ITD25(All.)
1. The main contention in this appeal is against the order of the AAC confirming the addition of Rs. 54,867. The assessee had. claimed that transaction for supply of palm oil were made with the following persons in the month of April 1978 and as the assessee could not give delivery of palm oil shortly thereafter due to the fact that the prices had arisen considerably in the meantime, the assessee made a settlement with those persons to pay only the difference in cash and by this way, the transaction was. settled. The persons with whom those transactions were made are mentioned below : The amounts are credited in these accounts of Rs. 11,042, Rs. 11,137, Rs. 11,698, Rs. 11,175, Rs. 8,935 totalling to Rs. 54,867. The assessee claimed these amounts as the losses paid to these persons which were debited to the profit & loss account and credited to the accounts of these persons by entries in Nakal Bahi. It is necessary to mention the relationship of the assessee vis-a-vis the above per...
Tag this Judgment!Commissioner of Income-tax Vs. Basant Behari Gopal Behari and Company
Court: Allahabad
Decided on: Feb-23-1988
Reported in: (1988)70CTR(All)11; [1988]172ITR662(All); [1988]39TAXMAN194(All)
Om Prakash, J.1. At the instance of the Revenue, the Income-tax Appellate Tribunal, Allahabad, has referred the following question for our opinion:'Whether the Tribunal was right in holding that even though there had been only a change in the constitution of the firm on the death of Sri Basant Behari, two separate assessments will have to be made--one for the period from April 1, 1972, to November 5, 1972, and the other for the period November 6, 1972, to March 31, 1973 '2. The facts as stated in the statement of the case are that one of the partners of the assessee-firm, namely, Basant Behari, died on November 5, 1972. The dispute relates to the assessment year 1973-74, the accounting year for which was the financial year 1972-73. As the death occurred during the accounting year, the assessment year stood broken up into two parts--one from April 1, 1972, to November 5, 1972, and the other from November 6, 1972, to March 31, 1973. The assessee-firm, however, filed a single return for t...
Tag this Judgment!Sir Shadi Lal Enterprises Ltd. and anr. Vs. Chief Judicial Magistrate ...
Court: Allahabad
Decided on: Feb-23-1988
Reported in: 1990CriLJ522
ORDERV.P. Mathur, J.1. After hearing the learned counsel on both sides and in view of the undertaking given on behalf of the petitoner, the following order is passed:Complete stoppage of the discharge of effluents from the factory even into the lagoons shall take place forthwith and it will continue till all the lagoons have polythene layering. Even after this when the effluents are discharged in polythene layered lagoons, the effluents shall be got tested by the petitioner through the agency of the Board and this will be in order to determine the quality of the trade effluents. I am told that the petitioners have entered into an agreement with some Experts for the setting up of a Treatment Plant and it may take about 15 months to complete. If the Board after the test of the trade effluents finds them to be above the prescribed standard, the petitioners shall take immediate steps to bring them within the prescribed limits within a reasonable time which shall not be more than six months...
Tag this Judgment!Taharpur Brick Works Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Feb-23-1988
Reported in: [1989]72STC132(All)
R.K. Gulati, J.1. This is a sales tax revision under Section 11 of the U.P. Sales Tax Act (for short 'the Act') and is directed against the order dated 8th January, 1988, passed by the Sales Tax Tribunal, Moradabad Bench, Moradabad.2. The brief facts leading to the filing of this revision are that M/s. Taharpur Brick Works (hereinafter referred to as 'the assessee') was assessed to tax for the assessment year 1985-86. Being aggrieved by the assessment order, the assessee filed an appeal before the Assistant Commissioner (Judicial), Sales Tax. During the pendency of the said appeal, initially the assessee moved an application under Clause (ii) of the proviso attached to Section 9(3-A) of the Act. This provision empowers the first appellate authority for special and adequate reasons to be recorded in writing to waive or relax the requirement of the payment regarding one-third amount of the disputed amount of tax, required to be deposited under Clause (i) of the aforesaid proviso, before ...
Tag this Judgment!Vijai Ratan Sharma and ors. Vs. State of U.P. and anr.
Court: Allahabad
Decided on: Feb-18-1988
Reported in: 1988CriLJ1581
ORDERRajeshwar Singh, J.1. These are two applications under Section 482 Cr.P.C. Both have been filed by husband, father-in-law and mother-in-law of the opposite party 2 Smt. Madhu Bala in connection with the complaints that were filed by Smt. Madhu Bala, opposite party 2 at Ghaziabad. In both these proceedings the applicants want to get rid of the criminal proceedings initiated by the wife Smt. Madhu Bala at Ghaziabad and their only argument is that Courts at Ghaziabad have no jurisdiction to entertain these complaints, because the offence as alleged has been committed outside Ghaziabad. Before proceeding further, it may be pointed out that the question at this stage is not whether there is any truth in the allegations made, but question is whether on the basis of the allegations made in the complaint the Ghaziabad Courts will have jurisdiction. For the purpose of Section 482 Cr.P.C. allegations of complaints are taken to be correct as held in the case, J.P. Sharma v. Vinod Kumar : 198...
Tag this Judgment!M. P. Udyog Ltd. Vs. Income-tax Appellate Tribunal and Others.
Court: Allahabad
Decided on: Feb-18-1988
Reported in: [1989]176ITR176(All)
OM PRASKASH J. - The petitioner, a limited company, had collected sales tax amounting to Rs. 43,78,875 from its customers and had deposited the same under protest with the Sales Tax Department in earlier years. The said sum was subsequently refunded by the Sales Tax Department in view of the Supreme Court judgment dated December 12, 1978, and was brought to tax under section 41(1) of the Income-tax Act, 1961, for the assessment year 1980-81. The petitioner appealed to the Commissioner of Income-tax (Appeals), but failed. Then the dispute was carried to the Income-tax Appellate Tribunal. There was difference of opinion between the Accountant Member and the Judicial Member on the point of taxability of the aforesaid amount. The Accountant Member took the view that the assessee in the assessment year under appeal had obtained a refund of 43,78,875 in respect of such a trading liability and that the receipt was because of the remission or cessation of the liability to sales tax, therefore,...
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