Allahabad Court March 1988 Judgments
Abhai Singh Vs. Sanjay Singh and ors.
Court: Allahabad
Decided on: Mar-30-1988
Reported in: AIR1989All214
K.P. Singh, J.1. Necessary facts involved in the present litigation are as follows :Shri Sanjay Singh and Smt. Krishna Kumari filed an application under Section 20 of the Arbitration Act against Shri Abhay Singh and Smt. Indu Bala in the Court of Civil Judge, Dehradun. The aforesaid application was decided by Shri Virendra Singh, 2nd Additional Civil Judge, Dehradun, through his judgment dated 10-3-1986. Against the judgment dated 10-3-86, Abhay Singh and another preferred an appeal numbered as 267 of 1986 in this court. It appears that the parties did not agree to the appointment of arbitrator as indicated in the order dated 10-3-1986. The court appointed Shri Jitendra Kumar, Advocate, Dehradun, as arbitrator through his order dated 4-4-1986. Against the order dated 4-4-1986 Shri Abhai Singh filed an appeal in this court which was numbered as 381 of 1986. The aforesaid appeal was allowed in part by a bench of this court on 17-12-1986. Per direction of this court Mr. Justice J. M. L. S...
Tag this Judgment!Commissioner of Sales Tax Vs. Anand International
Court: Allahabad
Decided on: Mar-30-1988
Reported in: [1988]71STC145(All)
R.R. Misra, J. 1. In this revision filed by the Commissioner of Sales Tax the parties are at issue as to whether 'beater' is covered by the term 'forging', which finds place in the list of 'iron and steel' as contemplated by the provisions of Section 14 of the Central Sales Tax Act and as such the said material is exempt from tax. The contention of the department is that 'beater' is an item of hardware.2. I have heard learned counsel for the parties. From a perusal of the impugned order dated 24th January, 1987 passed by the Sales Tax Tribunal it is clear that the Tribunal has elaborately gone through the process of manufacture of 'beater'. It has also gone through the controversy as to whether manufacturing of 'beater' amounts to forging or not. In Encyclopedia Americana, Vol. II, page 599, forging has been defined as 'forging is the shaping of metal by compressing between a hammer or ram and an anvil. In the most primitive form of the process the metal is held in a large block, or an...
Tag this Judgment!Commissioner of Income-tax Vs. Modi Industries Ltd.
Court: Allahabad
Decided on: Mar-29-1988
Reported in: [1989]178ITR404(All)
V.K. Khanna, J.1. This is an application under Section 256(2) of the Income-tax Act, 1961, praying that the Income-tax Appellate Tribunal, Delhi, be asked to draw up a statement of the case and to refer the four questions mentioned in paragraph 7 of the application for the opinion ofthis court.2. Having heard learned counsel for the parties at some length, we are of the opinion that question No. (i) is covered by the decision of this court dated December 9, 1987, given in ITA No. 60 of 1986, pertaining to the assessment year 1971-72 between the same parties. As far as question No. (iii) is concerned the same is also covered by the decision of the Supreme Court in CIT v. Bijli Cotton Mills P. Ltd. : [1979]116ITR60(SC) . As far as questions Nos. (ii) and (iv) are concerned, we are of the opinion that they are questions of law and do arise out of the Tribunal's order.3. On the facts and circumstances of the case, we are thus of the opinion that the following questions of law arise out of ...
Tag this Judgment!Commissioner of Sales Tax Vs. H.C. Carbon Bush Manufacturing Co.
Court: Allahabad
Decided on: Mar-28-1988
Reported in: [1988]71STC163(All)
R.R. Misra, J. 1. These two revisions have been filed by the Commissioner of Sales Tax, U. P., Lucknow against a common order dated 16th May, 1986 passed by the Sales Tax Tribunal in regard to assessment years 1977-78 and 1980-81.2. During the assessment years in question the assessee was dealing in carbon bushes. In both the years the disclosed turnover of the assessee was accepted. The only point at which parties were at issue was as to what should be the rate of tax payable on carbon bushes. The Sales Tax Officer assessed the turnover of the assessee at 11 per cent holding that these bushes are electrical goods. The Assistant Commissioner (Judicial), however, allowed the appeal filed by the assessee and held these carbon bushes as unclassified items taxable at 8 per cent. Feeling aggrieved, the Commissioner of Sales Tax filed appeals before the Sales Tax Tribunal for the aforesaid two years, which have been disposed of by the Sales Tax Tribunal by the aforesaid impugned order.3. I h...
Tag this Judgment!U.P. State Road Transport Corporation and anr. Vs. Krishna Kumar Singh
Court: Allahabad
Decided on: Mar-25-1988
Reported in: 1(1989)ACC25
N.N. Mithal, J.1. These are two appeals arising out of a claim petition Under Section 110 of the Motor Vehicles Act.2. On 1-6-1978, Bus No. U.T.A. 2922 belonging to the U.P. State Road Transport Corporation (UPSRTC for short) was going from Basti to Dumariaganj when at about 11 A.M. it met with an accident in which the claimant, appellant in F.A.F.O. No. 594 of 1980, received grievous injuries and he suffered compound comminuted fracture of both the bones of his left leg. According to the claimant, the bus was being driven at a high speed as it had started late and on account of rash and negligent driving, the accident occurred. A claim Rs. 50,000/- was raised and the break-up of the claim is as under:(1) Medical expenses .... Rs. 20,000/-(2) Pain and suffering .... Rs. 20,000/-(3) Mental shock .... Rs. 5,000/-(4) Loss of business .... Rs. 5,000/-3. After the accident, the claimant was shifted to Lucknow where he was admitted in the Hospital on 5-6-1978 and thereafter he came under the...
Tag this Judgment!Km. Safina Rani Vs. Vice-chancellor, Rohilkhand University, Bareilly a ...
Court: Allahabad
Decided on: Mar-24-1988
Reported in: AIR1988All234
M.M. Lal, J. 1. This is a writ petition seeking a direction to the respondents Nos. t and 2 to declare the petitioner as having passed her B.A. I examination and also that she may be permitted to attend the classesof B.A. II in the College and to appear in the examination of B.A. II in 1987-88.2. The facts of the case, as may be briefly stated, are that the petitioner appeared in the examination of B.A. I held in the year 1986-87. In the result of the said examination announced in the month of June, 1987, the petitioner was declared to have passed the said examination. She was also issued a marksheet on 1st July, 1987. On the basis of the said result and marksheet, the petitioner obtained admission in B.A. II classes in R. B/D O. College, Bijnor and started attending the classes as a regular student. In October, 1987 the petitioner also filed the examination form and submitted the requisite examination fee for the examination of B.A. 11 for the year 1987-88. However in the month of Nov...
Tag this Judgment!Smt. Shanti Devl Vs. Income-tax Officer and Others.
Court: Allahabad
Decided on: Mar-18-1988
Reported in: [1988]174ITR247(All)
The petitioner in this writ petition has prayed for a writ of mandamus directing the opposite parties not to auction the petitioners property No. 133 of 1959, Juhi, Kanpur.The main grievance which has been raised in this writ petition is that the petitioner has filed several applications for getting the interest waived before the opposite parties which have not been disposed of as yet. It has not been disputed that, according to the opposite parties, a sum of Rs. 5,42,174 is sought to be recovered as income-tax and interest. Out of the aforesaid amount, a sum of Rs. 68,482 has been shown as the amount of income-tax and Rs. 4,73,692 has been shown towards the interest. According to the petitioner, an amount of Rs. 60,000 towards income-tax dues had been paid on February 19, 1988, March 1, 1988 and March 7, 1988.At the admission stage, we have heard Sri Bharatji Agrawal, counsel appearing for the Department, and the present writ petition is being disposed of finally in accordance with th...
Tag this Judgment!Commissioner of Income-tax Vs. Iswari Khetan Sugar Mills Ltd.
Court: Allahabad
Decided on: Mar-17-1988
Reported in: (1988)69CTR(All)181; [1988]172ITR430(All); [1988]39TAXMAN238(All)
Om Prakash, J.1. The Commissioner of Income-tax, Allahabad, has referred the following two questions, said to arise from the Income-tax Appellate Tribunal's order, Allahabad Bench, relating to the assessment year 1972-73, for our opinion under Section 256(1) of the Income-tax Act, 1961 :'(i) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that there was no remission of the liabilities during this year and in deleting the addition of Rs. 33,767 sustained on this account by the Appellate Assistant Commissioner ?(ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the interest paid by the assessee on arrears of cane cess and cane purchase tax was admissible deduction ?'2. First we take up question No. (i). The brief facts are that the assessee transferred liabilities aggregating to Rs. 1,16,766.63 from the accounts under different heads to the general reserve account, which areas follows : Rs....
Tag this Judgment!Commissioner of Income-tax Vs. Kamlapat Motilal
Court: Allahabad
Decided on: Mar-17-1988
Reported in: (1988)69CTR(All)228; [1988]172ITR438(All); [1988]39TAXMAN95(All)
Om Prakash, J.1. At the instance of the Commissioner of Income-tax, Kanpur, the Income-tax Appellate Tribunal, Allahabad Bench, referred to us the following three questions under Section 256(2) of the Income-tax Act, 1961 (briefly ' the Act, 1961'), for our opinion :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the payment of Rs. 31,572 by way of damages for late payment of provident fund deductions was made by the assessee in the course of its business and was deductible in computing the assessee's total income ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the payment of Rs. 32,259 being interest under Section 5(3) of the Sugarcane Cess Act was deductible in computing the assessee's total income ? (3) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the payment of Rs. 86,263 being interest on purchase tax was...
Tag this Judgment!Har Bharosey Lal Vs. State of U.P.
Court: Allahabad
Decided on: Mar-17-1988
Reported in: 1988CriLJ1122
A.N. Dikshita, J.1. This is an appeal by Har Bharosey Lal against the judgment and order dated 20-2-1979 passed by the Special Judge, (II Addl. District and Sessions Judge) Budaun, convicting him under Section 161, I.P.C. and Section 5(2) read with Section 5(1)(d) of the Prevention of Corruption Act and sentencing him to one year's R.I. on each count.2. The prosecution story, in brief, is as follows: - At the relevant time the appellant was working as Head Clerk in the Sales Tax Office, Budaun. The complainant Mohd. Yusuf who had purchased some machines from Punjab needed sales tax Form No. 32 for transporting the machines to the State of U.P. According to the prosecution this form is issued free of costs by the Sales Tax Department. Mohd. Yusuf approached the appellant for issue of Form No. 32. The appellant demanded Rs. 25/- as bribe for issuing the form. Ultimately the appellant agreed to issue the form on payment of Rs. 10/- as illegal gratification. Mohd. Yusuf made a complaint da...
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