Court : Allahabad
Reported in : (1991)ILLJ223All; (1991)ILLJ223All
U.C. Srivastava, J.1. Fifty-one Private Secretaries to the Judges of the High Court of Judicature at Allahabad have approached this Court for issue of a writ of mandamus against the State of U.P., Chief Justice and the High Court directing them to grant all the petitioners the pay-scale of Rs. 1540-60-1900-EB-75-2200 by the State Government for one post of Private Secretary to the Hon'ble Judges of the High Court with effect from 1st March 1982, and to grant petitioners pay scale of Rs. 1250-50-1300-60-EB-60-1900-75-2050 which has been sanctioned by the State Government for seven up-graded posts of Private Secretaries to the Hon'ble Judges of the High Court with effect from 1st June 1979 and amend the G.O dated 16th April 1982 and G.O dated 18th February 1983. The contention of the petitioners is that even though all the Private Secretaries were historically treated to be single group, cadre, category or class from the point of view of work and pay-scale ever since 1931 and they perfor...
Tag this Judgment!Court : Allahabad
Reported in : AIR1990All124
ORDER1. The non-acceptance of petitioner's lower tender for cough syrup and acceptance of higher tender of opposite party No. 6 for supply of cough syrup mentioned at items 70 and 71 of tender notice has brought the petitioner a manufacturing small unit of medicines duly registered and approved by Drug Controller before this court. The Government order dated 30th March 1989, approving the tender of opposite party No. 16 is in pursuance of tender notice dated 1-9-89 though not filed by the petitioner was produced. The complaint of petitioner is that it is because of the act of favouritism and manoeuvreing of the Director General of Medical and Public Welfare U. P. who was to retire after two months and has now retired. The tender notice was couched in such a language so that all the manufacturers small and big may be eliminated and have been so eliminated. He being a person in authority obviously was to succeed and succeeded in accepting the higher tender of opposite party No. 6 for hig...
Tag this Judgment!Court : Allahabad
Reported in : AIR1990All55; (1990)2UPLBEC946
ORDERS. C. Mathur, J.1. This petition under Art. 226 of the Constitution is directed against the order dated 13-7-1989, Annexure-1, passed by the Acting Chief Justice of this Court, whereby Writ Petition No. 3987 of 198. M/s. J. K. Cotton Spinning and Weaving Mills Company Ltd. v. State of U.P. and others, has been directed to be transferred to the Allahabad Bench of this Court. The order has been passed under the second proviso to clause 14 of the U.P. High Courts (Amalgamation) Order, 1948. A few facts necessary for the disposal of the petition may be stated.2. There was dispute between the Management of J. K. Cotton Spinning and Weaving Mills Co. Ltd., for short Management, and the workers of the Company which was referred for adjudication to the Industrial Tribunal, Allahabad; it is adjudication Case No. 15 of 1986. The Tribunal gave its award oh 24-12-1988; it is popularly known as 'Pandey Award'. The State Government did not accept the award and cancelled the same by order dated ...
Tag this Judgment!Court : Allahabad
Reported in : (1990)81CTR(All)296; [1991]187ITR465(All); [1990]51TAXMAN232(All)
S.N. Sahay, J.1. This judgment governs both References Nos. 4 and 5 of 1987.2. The following two questions have been referred under Section 256 of the Income-tax Act, 1961 :'(1) Whether, on the facts and circumstances of the case, out of the amount invested in the construction of the house, any amount can be said to have been invested out of the Hindu undivided family funds ? (2) Whether, on the basis of the above investments, any portion of the income from the house can be said to be the income of the Hindu undivided family liable to be excluded from the income of the applicant ?' 3. The assessee, Sri J. P. Varma, is an Assistant Engineer in the Under-Ground Water Division, Lucknow. He filed a return for the assessment year 1977-78 declaring a total income of Rs. 9,370. In part III of the return, he declared that his wife had constructed a house bearing No. 22, Chandralok, for about Rs. 1,10,000 out of loans, advances and savings received from her father and others. The assessee's wif...
Tag this Judgment!Court : Allahabad
Reported in : 1990CriLJ111
V. Kumar, J.1. Convict Ram Achal having been awarded the death sentence by the Addl. Sessions Judge Barabanki, the proceedings of the case have been submitted to this Court for confirmation of the death sentence. The same convict has filed an appeal from jail against his conviction under Sections 302/326/364/452, I.P.C. sentencing him to death, six years' rigorous imprisonment, five years' rigorous imprisonment and three years' rigorous imprisonment respectively. All the sentences were to run concurrently.2. Convict appellant Ram Achal and the informant Uma Kanti (P.W. 1) lived in the same village Odar, police station Kursi, District Barabanki. The house of Uma Kanti situated towards south of the Galiyara in the village. The gate of the house existed towards north and on the south-western end of the house there was fixed a tatiya (a temporary covering made of leaves and branches) and on the northern side of the house there situated a Barotha. Thereafter there existed an open courtyard ...
Tag this Judgment!Court : Allahabad
Reported in : 1990CriLJ128; I(1990)DMC71
S.R. Bhargava, J.1. This revision under Section 397 Cr.P.C. involves a short legal point and has been finally heard at admission stage with agreement of the parties.2. Revisionist Ganga Saran Varshney is resident of Hathras, Distt. Aligarh. Opp. Party No. 1 Smt. Shakuntala Devi is resident of District Etah. She filed application for maintenance under Section 125 Cr.P.C. against revisionist in Etah Court, claiming herself to be stepmother of the revisionist. On behalf of the revisionist preliminary objection to jurisdiction of Etah court was raised before the Magistrate concerned. Learned Magistrate placed reliance on Section 126(1) Cr.P.C. and found that the mother can institute proceedings under Section 135 Cr.P.C. only at the place where the son resides. Opp. party Smt. Shakuntala Devi challenged the decision of the Magistrate in revision before the Sessions Judge, Etah, who held that the mother can institute proceedings under Section 125 Cr.P.C. at the place of her residence also an...
Tag this Judgment!Court : Allahabad
Reported in : [1990]181ITR281(All); [1989]47TAXMAN336(All)
K.C. Agrawal, Actg. C.J.1. This petition under Article 226 of the Constitution has been filed by Bremco Corporation for quashing of the order dated June 13, 1979, passed by the Commissioner of Income-tax rejecting the application of the petitioner filed under Section 264 of the Income-tax Act.2. The petitioner is carrying on a business in manufacturing harness and saddlery goods and exports the same.3. In the assessment year 1976-77, the petitioner disclosed an income of Rs. 2,06,450. It claimed Rs. 41,689.16 as export expenses under Section 35B of the Income-tax Act.4. On October 3, 1977, the Income-tax Officer, Circle-II(2), Kanpur, made an assessment under Section 143(3) on a total income of Rs. 2,16,060. The Income-tax Officer held that the share allocation will be as under :Rs.Total income2,16,060Less Firm tax41,639 1,74,4215. The order of the Income-tax Officer became final.6. In 1979, the petitioner moved an application under Section 264 of the Income-tax Act claiming rebate of ...
Tag this Judgment!Court : Allahabad
Reported in : 1990CriLJ66
ORDERK.K. Birla, J.1. This revision has been preferred by Hari Singh and three others against the rejection of then appeal by the III Additional Sessions Judge. Agra, against their conviction under Section 332. IPC. sentencing them to one month's imprisonment and a fine of Rs. 200/-2. Smt. Kasturi Devi, revisionist No. 4. is a Safar Karamchari in Nagar Palika. Shamshabad. District Agra. Hari Singh. revisionist No. 1 is her husband and was an employee of the District Hospital. Shamshabad. On 27-10-1983 at 2 p.m. Ram Prakash Safar Nayak reported Smt. Kasturi devi to be a absent from her duty hours in the morning. There upon these two revisionists along with Rusi and Naran Singh came there and started assaulting Ram Prakash. Kasturi Devi threw brick bats. Ram Prakash and one Suresh were injured. On the F.I.R. lodged regarding this incident the case proceeded under Section 332. I.P.C. and the accused were convicted and sentenced as mentioned above. Now they have preferred this revision.3. ...
Tag this Judgment!Court : Allahabad
Reported in : [1990]181ITR229(All)
K.C. Agrawal, Actg. C.J.1. The Income-tax Appellate Tribunal has referred the following question under Section 256(2) of the Income-tax Act for the opinion of this court:'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that the words 'Capital employed' used in Section 80J of the Income-tax Act, 1961, would include borrowed money and that such borrowed money could not be deducted under Rule 19A(3) of the Income-tax Rules, 1962, from the value of the assets computed in accordance with Rule 19A(2) of the Income-tax Rules, 1962?'2. Relying on a decision of this court in Kota Box Mfg. Co. v. ITO : [1980]123ITR638(All) , the Income-tax Appellate Tribunal allowed the appeal in favour of the assessee and remanded the case to the Assistant Commissioner (Judicial) for fresh consideration, holding that borrowed money was not liable to be excluded in computing the capital employed. This decision of the Allahabad High Court...
Tag this Judgment!Court : Allahabad
Reported in : 1990(25)ECC409; 1990LC67(Allahabad)
ORDER1. Challenging the judgment of the Assistant Collector Central Excise, Varanasi, dismissing the refund claimed by the Diesel Locomotive Works, Varanasi for Rs. 3,34,40,100 the petitioner went up in appeal to the Collector Central Excise under Section 35 of the Central Excise and Salt Act, 1944. The appeal was dismissed by the Collector, Central Excise (Appeals) by holding that:There is no dispute that the Ministry of Railways had agreed to clear all the arrears of central excise duty of all excisable goods manufactured by the various workshops under their control. They had issued clear directions to the General Manager Diesel Locomotives, Varanasi, the appellant to pay all the arrears of excise duty and had also directed the financial adviser incharge to make necessary Budget provision for paying the arrears. Hence the appellant having acted as per the directions of their Ministry and paid the arrears of excise duty in pursuance of these directions, has no locus standi to raise ob...
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