Allahabad Court December 1989 Judgments
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Rani Dayawati Devi Vs. Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Dec-15-1989
Reported in: (1990)34ITD236(All.)
1. These appeals by the assessee pertain to the assessment years 1963-64 to 1976-77. Since common points are involved in all the appeals, they were heard together and we proceed to decide them by a single order.2. The assessee owns five house properties at Hussainabad, Jaunpur. For the assessment years 1963-64 to 1976-77, the value of these properties was included in the net wealth of Raja Y.D. Dubey (HUF), husband of the present assessee. Raja Y.D. Dubey had disputed the inclusion of these properties in his assessment. The assessments for the said assessment years were set aside by the AAC, in his case, with the direction to the WTO to make enquiries about the ownership of the said properties and frame fresh assessments. While framing fresh assessments, it was held by the WTO that the properties in question belonged to Rani Dayawati Devi. Therefore, the value of these properties was excluded from the wealth of Raja Y.D. Dubey, and with a view to assess the said properties in the hand...
Commissioner of Wealth-tax Vs. Shyam Lal
Court: Allahabad
Decided on: Dec-15-1989
Reported in: [1990]184ITR291(All)
1. We have heard Sri M. Katiu, learned counsel for the Commissioner of Wealth-tax and Sri C.S. Agarwal for the assessee. At the outset, Sri C.S. Agarwal raised a preliminary objection relying on a decision of the Delhi High Court in CWT v. Himalaya Trading Co. : [1987]168ITR586(Delhi) . The objection was that the Tribunal having adopted a particular method of calculating the fair market value which was reasonable and proper, no question of law can be said to arise out of the order of the Tribunal. We are unable to agree. In our opinion, the objection begs the issue whether this application should be allowed or not. In the decision cited by learned counsel for the assessee, the High Court had found as a fact that the Tribunal had adopted a well recognised method of evaluating the fair market value of the land and that, in any case, the method adopted by the Tribunal was a reasonable method of evaluation. It is to ascertain these very aspects that we are proposing to ask the Tribunal to ...
U.P. Road Transport Corpn. Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Dec-15-1989
Reported in: (1995)IIILLJ617All
B.N. Misra, J.1. This writ petition is directed against the Award dated July 22, 1983 (Annexure-6) whereby the Presiding Officer, Labour Court, Gorakhpur, has found that the termination of the services of Respondent No. 3 by the petitioner-Corporation on January 12, 1979 was improper and illegal. The Award further directs the petitioner to reinstate Respondent No. 3 in his service and pay 50 per cent of the back wages due to him.2. Facts may be briefly stated. Respondent No. 3 was appointed as casual labourer in a short term vacancy on January 2, 1977. Thereafter, he was appointed from time to time as casual labourer until his appointment on fixed term basis. It is alleged that on January 11, 1979 Respondent No. 3 was found carrying away some electric welding rods belonging to the petitioner. The rods were seized from Respondent No. 3 who was immediately put under departmental proceedings. According to the petitioned as the Corporation did not want to take any penal action against Resp...
Shiv Shanker Dixit Vs. Secretary Regional Transport Authority and ors.
Court: Allahabad
Decided on: Dec-15-1989
Reported in: II(1990)ACC331
V.N. Khare, J.1. The petitioner held a temporary stage carriage permit on a notified route. On its being cancelled the petitioner has come up before this Court by means of petition under Article 226 of the Constitution.2. For the purpose of Motor Vehicles Act there is a route known as Babarpur - Dibiapur - Dinwamau - Sahayal there in after referred to as shorter notified route. The streets of 9 Kms. From Dinwamau to Sahayal is a non-notified route. The route was notified under Section 68-D(3) of the Motor Vehicles Act in pursuance of a notification published in the Gazette dated 5th September, 1970. The portion of this route from Dibiapur to Dinwamau also forms part of another notified route known as Snergarh Ghat - Auraiya Dibiapur-Tirwa thereinafter referred to as 'longer notified route. As a result of coming into force of the scheme for the said route four permits of the existing operators were cancelled. Subsequently U.P. legislature passed an Act know as U.P Act No. 27 of 1976 (U....
State of U.P. Vs. Mala Singh
Court: Allahabad
Decided on: Dec-14-1989
Reported in: 1990CriLJ1474
ORDERD.P.S. Chauhan, J. 1. State has come up to, this Court by way of this revision application impeaching the order dated 29-9-1981 passed by the Sessions Judge, Allahabad, in Criminal Appeal No. 15 of 1981 whereby he directed for the release of Truck No. UTD 4288, in favour of the opposite party, Mala Singh, on furnishing a personal bond to the tune of Rs. 10,000.00 together with one surety of like amount with an undertaking to produce the truck in question as and when required for the purpose of criminal trial.2. At the outset, the learned counsellor the opposite party, raised a preliminery objection regarding the maintainability of the revision on a plea of it being an interlocutory order, against which in view of the provisions of Sub-section (2) of Section 397, Cr.P.C, no revision is maintainable. It is devoid of merit as the order of confiscation passed under Section 72 of the U.P. Excise Act, 1910, (hereinafter referred to as 'the Act') is an appellable order and any order pass...
Ram Shankar and ors. Vs. the State
Court: Allahabad
Decided on: Dec-14-1989
Reported in: 1990CriLJ2519
S.N. Sahay, J.1. This petition is directed against the order dated October, 27, 1989 passed by Sri P.S. Chhabra, 1 Additional Sessions Judge, Sitapur, cancelling the personal bonds of the petitioners Ram Shankar, Rajaram and Nanhe Singh.2. We have heard the learned counsel for the petitioners and the learned Government Advocate for the State Opposite party, and with their consent proceed to dispose of the petition finally.3. The petitioners along with Narendra Prakash are facing trail in the court of I Additional Sessions Judge, Sitapur in a case under Sections 147/148/149 and 302, I.P.C. The petitioners were on bail which was granted by this Court. An application was moved for the cancellation of bail on various grounds and one of the grounds was that the petitioners had theatened or were threatening the complainant as well as other witnesses. This, application was heard by the learned I Additional Sessions Judge and was rejected in respect of Sheo Naresh accused. As regards others, t...
Shervani Sugar Syndicate Ltd. Vs. Income-tax Officer.
Court: Allahabad
Decided on: Dec-14-1989
Reported in: [1990]33ITD1(NULL)
Income Tax Act 1961 s. 145 Valuation of closing stock--ACCOUNTING METHOD--MethodRatio:On the date of signing of balance sheet the realisation by way of sale should be taken into account for the valuation of closing stock of free sugar and the balance quantity, if any, be valued on the basis of cost or market price, whichever is lower.Held:The contention of the assessee was correct that out of free sugar, 42,704 qtls. were sold for Rs. 85,58,293 and this figure can be taken for the valuation of the closing stock of 42,704 qtls. as on 30-7-1978. The argument of the assessee for the balance stock of 28,789 qtls. was not correct that the same should be valued at the prevailing market rate as on 30-11-1978. The closing stock has to be valued on the last date of the previous year. The previous year of the assessee ended on 30-6-1978. The assessee was consistently following the cost or market rate whichever was lower and this method had been accepted by teh Tribunal. The cost on the last date...
The Oriental Fire and General Insurance Co. Ltd. Vs. Smt. Shakuntala D ...
Court: Allahabad
Decided on: Dec-13-1989
Reported in: II(1990)ACC359; 1991ACJ177; AIR1991All48
ORDERG.D. Dube, J.1. A very interesting point arises in this appeal, whether descendants of an insured can claim compensation from an insurance company if his death is caused in an accident involving his own insured vehicle. It arises from a judgment and order of the Claims Tribunal, Jhansi, in case No. 7 of 1976, awarding a compensation of Rupees 1,51,000/- to the respondent. The Oriental Fire and General Insurance Company Ltd., Agra has come in appeal.2. It has been alleged that Jagdish Prasad the husband of the petitioner was driving his International Tractor No. USG 7468 on 22-9-1975. On that date, it was raining heavily. At about 8.00 p.m., he was returning home. When he reached near village Chhappar, he applied brake to avoid accident to third person coming from opposite direction, but the brake slipped and the tractor fell from the edge of the road causing the death of owner cum driver Jagdish Prasad and two others. Jagdish Prasad was the owner of the tractor and insurance polic...
New Victoria Mills Ltd. Vs. Labour Court I and ors.
Court: Allahabad
Decided on: Dec-12-1989
Reported in: (1994)IIILLJ1138All; (1990)1UPLBEC152
B.N. Misra, J.1 M/s. New Victoria Mills, .unit of National Textile Corporation Ltd., is the petitioner. Respondent Nos. 3 to 15 are the workmen of the Corporation and Respondent No. 2 is the union representing the workmen. The Corporation has filed this petition under Article 226 of the Constitution praying for quashing the order, dated 7th June 1979 (Annexure 6) and its corrigendum, dated 21st August 1979 (Annexure 7); passed by the Presiding Officer, Labour Court (I) U.P. at Kanpur in Misc. Case No. 84 of 1978.2. The facts may he briefly stated. Respondents 3 to 15 were working under the Corporation as clerks in various departments. Before 14th October 1976 the clerical staff of the Corporation including Respondents 3 to 15 were required to work 42 hours in a week, i.e. seven hours per day. However, in the exigencies of service the Corporation decided to increase the working hours from 7 to 7 1/2 hours per day (Monday to Saturday). Accordingly a notice under Section 4-1 of the U.P. I...
New Victoria Mills Ltd. Vs. the Labour Court (i) and ors.
Court: Allahabad
Decided on: Dec-12-1989
Reported in: [1990(60)FLR446]; (1990)IILLJ575All
B.N. Misra, J.1. M/s. New Victoria Mills, unit of National Textile Corporation Ltd., is the petitioner. Respondent nos. 3 to 15 are the workmen of the Corporation and respondent No. 2 is the union representing the workmen. The Corporation has filed this petition under Article 226 of the Constitution praying for quashing the order, dated 7th June 1979 (Annexure 6) and its corrigendum dated 21st August 1979 (Annexure 7), passed by the Presiding Officer, Labour Court (I) U.P. at Kanpur in Misc. Case No. 84 of 1978.2. The facts may be briefly stated. Respondents 3 to 15 were working under the Corporation as clerks in various departments. Before 14th October 1976 the clerical staff of the Corporation including respondents 3 to 15 were required to work 42 hours in a week, i.e. seven hours per day. However, in the exigencies of service the Corporation decided to increase the working hours from 7 to 7 1/2 hours per day (Monday to Saturday). Accordingly a notice under Section 4 I of the U.P. In...
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