Allahabad Court April 1988 Judgments
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Commissioner of Sales Tax Vs. Orkey Metal Industries
Court: Allahabad
Decided on: Apr-14-1988
Reported in: [1988]71STC493(All)
R.R. Misra, J.1. These 28 revisions have been filed by the Commissioner of Sales Tax against the exemption granted by the Sales Tax Tribunal to the various assessees prior to the Notification No. ST-II-7994/X--6(31)/1975--U. P. Act XV/48, Order-80, dated 30th September, 1980. Learned counsel for the parties agree that before the Sales Tax Tribunal, the leading case was the case of Orkey Metal Industries, Moradabad. A revision filed against the same has been numbered as Sales Tax Revision No. 939 of 1986. The controversy involved in all these revisions is the same and the parties agree that all of them may be taken up together for disposal. Accordingly I propose to dispose of them by a common judgment.2. In these cases, the assessees have been dealing in some cases in gulli, in some cases in silli and in some cases in gulli and silli both. The assessment years involved are up to the assessment year 1978-79. The various assessees had claimed exemption and had moved for the issue of exemp...
Satya Prakash Rajesh Kumar Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Apr-14-1988
Reported in: [1989]72STC208(All)
R.K. Gulati, J.1. This sales tax revision arises out of a common order passed by the Sales Tax Tribunal, Allahabad Bench-II, Allahabad, for the assessment years 1966-67 and 1967-68. The dispute in this revision is confined to the assessment year 1967-68, as the appeal for the other year was allowed by the Tribunal.2. M/s. Satya Prakash Rajesh Kumar (hereinafter referred to as 'the assessee') in the year in question was dealing in kerosene oil and mobile oil. It filed return for the third quarter only, disclosing a turnover of Rs. 76,000, but did not admit any tax liability. At the assessment stage the assessee filed a statement of account in which turnover in respect of ex-U.P. kerosene oil was disclosed at Rs. 3.80 lac, but without making any admission in regard to tax liability towards it. In due course the Sales Tax Officer passed an assessment order dated 15th July, 1968 by which he taxed the assessee on the turnover of Rs. 6,30,000 which included turnover of ex-U.P. kerosene oil, ...
Satya Prakash Agarwal Vs. Commissioner of Income-tax and Others.
Court: Allahabad
Decided on: Apr-14-1988
Reported in: [1988]174ITR251(All)
K. P. SINGH J. - Writ Petition No. 830 of 1986, Manohar Lal v. CIT : [1988]171ITR241(All) , was decided by us on August 25, 1987. While deciding that case we had observed that the property of the firm should be proceeded against by the Department.It has been contended before us in this writ petition that the petitioner in this petition has a share in the property, being a member of an undivided Hindu family. The present petitioner was not a party to the earlier writ petition decided by us on August 25, 1987.It has also been brought to our notice that the present petitioner has filed a title suit regarding his title in the disputed property which is pending. Therefore, we think that the present writ petition has become infructuous and that the requisite relief can be obtained by the petitioner in the title suit filed by him. However, in the ends of justice, we make it clear that as the petitioner was not a party to the earlier writ petition decided by us on August 25, 1987, any finding ...
Pandiya Vishwanath and Sons Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Apr-13-1988
Reported in: [1989]72STC224(All)
Om Prakash, J.1. This is a revision against the Tribunal's order dated 24th March, 1986 (annexure 2 to the revision petition) by the assessee, who entered into an agreement (annexure 3 to the revision petition) with the Secretary to the President of India to sell gold laces, gold braids and gold jhallars at the rate, specified in Clause 1 of the aforesaid agreement. The assessee's total taxable turnover was assessed by the Sales Tax Officer under the Central Sales Tax Act at Rs. 63,747 on which tax payable was worked out to Rs. 2,143.50. The Assistant Commissioner (Judicial) and the Sales Tax Appellate Tribunal both affirmed the order of the Sales Tax Officer.2. This is how the assessee has come up in revision before this Court. The question for consideration is whether the sale of the aforesaid items to the President of India through the Secretary under the agreement to sell (annexure 3) was rightly held as inter-State sale within the meaning of Section 3(a) of the Central Sales Tax A...
Doordarshan Karamchari Congress and anr. Vs. Union of India (Uoi) and ...
Court: Allahabad
Decided on: Apr-13-1988
Reported in: (1988)IILLJ83All
U.C. Srivastava, J.The writ petition has been filed by Doordarshan Karamchari Congress and one individual. In the writ petition the petitioners have also prayed that the opposite parties be declared as an 'Industry' under the Industrial Disputes Act as the employees are covered by the Industrial Disputes Act.2. The grievance of the petitioners is that the opposite parties have committed unfair labour practice and violated certain constitutional provisions and they should be punished. They have prayed that the Opposite parties be directed to regularise the workers shown in Annexure-1 of the writ petition and have also prayed for issuing of writ of mandamus to take action under the Industrial Disputes Act and Industrial Employment (Standing Orders) Act against the employer. So far as the claim of the petitioners for regularisation and payment of wages as claimed by them is concerned, the contention of the learned Counsel for opposite parties is that the same is cognizable by the Administ...
State of U.P. Vs. Karam Singh and anr.
Court: Allahabad
Decided on: Apr-13-1988
Reported in: 1988CriLJ1434
ORDERV.P. Mathur, J.1. This revisions directed against the order of the Sessions Judge, Shahjahanpur, passed on 14-10- 1987,in Criminal Application No. 68 of 1987, State v. Karam Singh granting bail to Karam Singh and Gyan Singh for the Offences under Section 216, Penal Code and Section 4, Terrorist and Disruptive Activities (Prevention) Act, 1985.2. The learned Counsel for the other side has appeared and contested the revision at the admission stage. His preliminary contention is that revision is not maintainable.3. It may be mentioned outright that the revision is sought to be filed under the Cr.P.C. and the learned Counsel for the State cannot be allowed to argue on one hand that the provisions of the Criminal P.C. shall be applicable to this case and the revision will lie and on the other hand to say that they will not apply and the learned Sessions Judge cannot be held entitled to pass any order in this case under the provisions of the Cr.P.C.4. In the case of Bhola v. State of U....
Smt. Aruna Jalan Vs. Capt. (Now Major) Ramesh Chand Jalan
Court: Allahabad
Decided on: Apr-12-1988
Reported in: AIR1988All239
Amarendra Nath Varma, J.1. This second appeal is directed against concurrent judgments and decrees passed by the courts below allowing the petition of the respondent for divorce against the appellant under Section 13 of the Hindu Marriage Act. The decree for divorce was claimed by the husband (the respondent in this appeal) on the ground that the appellant persistently and repeatedly treated the husband with cruelty. Both the courts below have, on a careful and exhaustive analysis of the evidence on record, accepted the plea of the husband holding that the appellant had, by her repeated acts and omissions, inflicted on the husband considerable mental torture making his life impossible. The trial court allowed the petition and directed dissolution of the marriage between the appellant and the respondent by its decree dated 25-9-78. The appellate court dismissed the appeal of the appellant vide the judgment and decree dated 26-3-81. The second appeal was thereupon filed on 20-7-1981. Nea...
Smt. Krishna Kumari Vs. Ivth Additional District Judge, Hamirpur and o ...
Court: Allahabad
Decided on: Apr-11-1988
Reported in: AIR1989All198
ORDERRavi S. Dhavan, J. 1. This writ petition arises as a consequence of proceedings seeking maintenance under the Hindu Marriage Act, 1955, from now on referred to as the Act. The petitioner is the wife. Ram Prasad Sahu respondent 3 is the husband. He instituted proceedings seeking divorce under Section 13 of the Act; pendente lite the proceeding for divorce the wife sought maintenance. The husband, the record shows, is a Signal Inspector and works for the Indian Railways. The wife is the daughter of a petty shopkeeper. 2. While the proceedings for divorce were pending the petitioner sought maintenance and/costs incurred to mitigate and defray the litigation expenses. For maintenance the claim was Rs. 700/- per month. The claim for costs incurred at Rs. 3000/- and what may be incurred during litigation at Rs. 3700/-. The Civil Judge, Hamirpur, who considered the application for main tenance and costs, having rationally examined the matter and having considered the capacity of the husb...
Ram Swarup and ors. Vs. State of U.P.
Court: Allahabad
Decided on: Apr-08-1988
Reported in: 1990CriLJ511
Madan Mohan Lal, J.1. This is an appeal against the judgment and order dated 11-4-1978 passed by Sri J. S. Mishra, II Additional Sessions Judge, Fatehpur by which he has convicted Kalloo Singh under Section 302, I.P.C. and the remaining two appellants Ram Swarup alias Mukka and Gulzar Singh under Section 302/ 34, I.P.C. and has sentenced each of them to undergo imprisonment for life.2. Whereas Ram Swarup alias Mukka and Gulzar Singh appellants are cousins. Kallu Singh appellant is their nephew. Deo Nath deceased was the father of Bachchi Lal injured. Lalloo Singh, informant, is the brother of Bachchi Lal injured. All of them are residents of village Maheshpur Mathetha, Police Station Kishunpur, District Fatehpur.3. According to the case of the prosecution on 9-12-1974 at about 12.00 in the noon Deo Nath deceased and his son Lalloo Singh, informant, were returning to their house from their Har with a load of Sarpat on their respective heads and when in the way passed in front of the hou...
Shri Gujarati Samaj (Regd.), Kanpur Vs. the State of U.P. and ors.
Court: Allahabad
Decided on: Apr-07-1988
Reported in: AIR1988All244
D.S. Sinha, J.1. The principal question which arises for determination in the instant petition is whether Chaturbhuj Shivji Anglo Gujarati School, Kanpur, hereinafter referred as the Institution, is an educational institution established and administered by a minority as contemplated by Article 30 of the Constitution of India?2. The petitioner before us is Shri Gujarati Samaj (Regd). It claims that the institution was established in the year 1898 by Gujarati speaking people and the medium of instruction in the institution, up to primary level, is Gujarati. It further asserts that the institution is being administered exclusively by the Gujarati Speaking people. According to the petitioner, the Gujarati speaking people in the State of Uttar Pradesh are in minority and as such they have constitutional right to administer the institution without any interference. The petitioner's complaint is that the respondents are illegally denying the institution the status of a minority institution.3...
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