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Allahabad Court March 1990 Judgments

Mar 29 1990

ElgIn Mills Company Ltd. Vs. Collector of C. Ex.

Court: Allahabad

Decided on: Mar-29-1990

Reported in: 1990LC415(Allahabad); 1990(50)ELT337(All)

A.N. Varma, J.1. This petition is being finally disposed of after hearing learned counsel for the petitioner as well as learned Standing Counsel.2. The case of the petitioner is that it is manufacturing cotton textile goods one of which grey sheet which is popularly called 'sathia Chadar' which is manufactured in mills Nos. 1 and 2 of the petitioner. According to the petitioner the goods fall under Tariff entry 52.05 which reads as under:'COTTON FABRICS-(a) Woven, and(b) Not subjected to any process.'3. Accordingly in March, 1986 the petitioner submitted classification list after the enforcement of the Excise Tariff Act, 1985 classifying them under Tariff Entry 52.05. The same was returned by the Superintendent, Central Excise Range-V, Kanpur vide his letter dated 11-5-1988. Stating that the goods described by the petitioner as '660 Grey Bed Sheets' were wrongly classified as an item falling under entry No. 5205.00 and they should be classified under Tariff Item No. 63.01. The petition...

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Mar 28 1990

Shubhra Motel Vs. Income-tax Officer and anr.

Court: Allahabad

Decided on: Mar-28-1990

Reported in: [1990]185ITR512(All)

1. This petition is directed against the notice under Section 143(3) of the Income-tax Act for the assessment year 1987-88. By the said notice, the Income-tax Officer has required the petitioner to furnish certain information. Instead of filing a reply to the said Officer, the petitioner has rushed to this court. The assertion of the petitioner is that the impugned notice was issued as a result of certain complaints made by an advocate who was previously conducting the petitioner's income-tax cases. The suggestion is that the impugned notice is mala fide.2. Having heard counsel for the petitioner, we are not satisfied that there is any merit in this petition.3. We have perused the contents of the impugned notice under Section 143(3) of the aforesaid Act and find that there is no point relevant for consideration for the present.4. For the reasons given above, the writ petition fails and is dismissedsummarily. ...

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Mar 28 1990

Jay Shree Tea Ltd. Vs. Industrial Tribunal(1) and ors.

Court: Allahabad

Decided on: Mar-28-1990

Reported in: [1990(60)FLR608]; (1991)IILLJ154All

S.K. Dhaon, J.1. In this and the companion Writ Petition Nos. 8214 of 1986,3294 of 1985,13015 of 1984 and 9948 of 1983 the employers feel aggrieved by the refusal of the State of Uttar Pradesh to accord them permission to close down either undertakings or units.2. In this petition the material averments of Jay Shree Tea and Industries Ltd., a public limited company, are these. Amongst other businesses, the company has an establishment of Jay Shree Tyres and Rubber Products at Allahabad (hereinafter referred to as the Allahabad Unit). Each business run by the company is a separate establishment having a separate finance, management and control. The Allahabad unit has been suffering huge losses year after year. It has suffered losses from its very inception. In 1976-77 its loss was of Rs. 1.68 lacs, in 1977-78 the loss was of Rs. 49.98 lacs, in 1978-79 the loss was of Rs. 44.37 lacs, in 1979-80 the loss was Rs. 92.08 lacs, in 1980-81 the loss was of Rs 114.5 lacs, in 1981-82 the loss was...

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Mar 28 1990

B.P. Misra Vs. State of U.P. and ors.

Court: Allahabad

Decided on: Mar-28-1990

Reported in: 1990CriLJ2736

ORDERP. Basu, J.1. These three petitions under Section 482 Cr. P.C. have been filed by Sri B. P. Misra, the then Joint Cane Commissioner Managing Director, U.P. Cooperative Cane Unions Federation, Ltd. Lucknow, for quashing of three complaints arising out of three different seizures made by three different persons as detailed hereinafter. The prayer contained in these applications is that the complaint as against him in each of the three cases should be quashed because the applicant cannot be termed within the meaning of the qualifying clauses enumerated in Section 29 of the Insecticides Act, 1968 (hereinafter referred to as the Act).2. Sri Sakha Ram Singh, learned counsel for the applicant and Sri Surendra Singh, learned A.G.A. for the State have been heard at length.3. The Complaint Case No. 1247 of 1987 has been instituted by Sri K. S. Pundir on the allegation that on 13-5-1985 he had inspected a Store at Bhagwanpur, working under the Sahkari Ganna Vikas Samiti, Ltd. Iqbalpur at Roo...

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Mar 28 1990

Dr. Dvijendra Nath Vs. Director of Medical Education, U.P. Lucknow and ...

Court: Allahabad

Decided on: Mar-28-1990

Reported in: AIR1990All131

ORDER1. By means of this writ petition the petitioner (Dr. Dvijendra Nath) has prayed for a direction in the nature of mandamus commanding the respondents to admit the petitioner in the M. S. General Surgery Course.2. Necessary facts giving rise to this writ petition are that the petitioner and one Shri D. K. Sharma (opposite party No. 3) had applied for admission to Post Graduate Classes in the Medical College in pursuance of advertisement notice dated 27-3-1987. Both the petitioner and the opposite party No. 3 had given first preference for M. S. General Surgery Course. The percentage of marks of the petitioner in the M.B.B.S. Course is 53.5% while that of the opposite party No. 3 is 51.04%. Both were found inferior in comparison to the candidates who were selected for the Session 1987-88. It appears that on 26-10-1988 opposite party No. 2 in the present writ petition has admitted opposite party No. 3 to the M. S. General Surgery Course. The order dated 26-10-1988 is contained in Ann...

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Mar 26 1990

Jagdish Prasad Sinha Vs. Presiding Officer, Labour Court and ors.

Court: Allahabad

Decided on: Mar-26-1990

Reported in: [1991(62)FLR562]; (1992)IILLJ33All

S.N. Sahay, J.1. This is a petition under Article 226 of the Constitution for quashing an order of the Labour Court, Lucknow, dated March 18, 1985, contained in Annexure 6 and for directing the respondents to pay bonus to the petitioner for the period from 1973-74 to 1982-83 and onwards.2. The petitioner moved an application under Section 33-C(2) of the Industrial Disputes Act, 1947 before the Labour Court for computation of an amount of Rs. 5,317.53 paise on account of bonus due to him for the period of 1973-74 to 1982- 83. The case of the petitioner Jagdish Prasad Sinha is that he was appointed as Head Master of Ganga Devi Primary School which is an Institution run by Laxmi Sugar and Oil MillsLtd. Hardoi. The Sugar Undertaking, belonging to the said Mills, has been taken over by the State Government under the U.P. State Sugar Undertaking (Acquisition) Act, 1971, and vests in the U.P. State Sugar Corporation. It is stated that bonus has been paid to the petitioner for the year 1972-73...

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Mar 21 1990

Kundan Vs. 1st Addl. District Judge, Bulandshahr and Others

Court: Allahabad

Decided on: Mar-21-1990

Reported in: AIR1990All121

ORDER1. Aggrieved by the order of the 1st Additional District Judge, Bulandshahrdated 28-7-1987 in Revision No. 166 of 1985, Suresh Chand, decree-holder v. Kundar, judgment-debtors, the petitioner has approached this Court under Article 226 of the Constitution. The petitioner is defendant-judgment-debtor in a suit for specific performance of the contract.2. The dispute between the parties related to the sale of sirdari plot No. 465 of mauja Amarpur measuring 4 bighas 8 biswas. On the basis of an agreement to sell dated 8-4-1969 the plaintiff had brought a suit for specific performance of the contract. The defence in the suit was that the defendant-judgment-debtor had not entered into the alleged agreement. The trial Court had dismissed the suit but in appeal the suit was decreed and the Second Appeal also failed on 28-11-1984. The plaintiff-opposite party No. 3 in the present writ petition filed an execution which was numbered as Execution Case No. 5 of 1985. The judgment-debtor-petiti...

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Mar 21 1990

Vishwa Nath and Others Vs. Ramraj and Others

Court: Allahabad

Decided on: Mar-21-1990

Reported in: AIR1991All193

1. This appeal is directed against the decree dated 21st September, 1978, passed by District Judge, Sultanpur, in Civil Appeal No. 248 of 1978, arising out of Suit No. 65 of 1974.2. Ramraj and others, respondents brought a suit against Vishwa Nath and another appellants for perpetual injunction to restrain them from interfering with the former's possession over the land in suit. The respondents also claimed relief for demolition of construction raised by the appellants over the land in suit and for possession- It was alleged by the respondents that they are owners -- in possession of the land in suit and the appellants have no concern with the same. The suit was resisted by the appellants on the ground that the land in suit is in possession of the appellants since the time of their ancestors and the disputed constructions were made by the appellants in place of their 'Marha' which existed on the site.3. The learned Additional Munsif who tried the suit held that the respondents are not ...

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Mar 20 1990

M/S. Shyam Biri Works Pvt. Ltd. Vs. U.P. Forest Corporation and Anothe ...

Court: Allahabad

Decided on: Mar-20-1990

Reported in: AIR1990All205; (1990)3UPLBEC1643

ORDERRavi S. Dhavan, J.1. This writ petition, amongst many others, before the Court, raises a question whether the Court may have the power of absolution in making a new contract or in the alternative whether it could spell out new conditions of a contract. The facts which raise these questions arise out of a situation when a State agency invited tenders for the purchase of tendu leaves.2. Trading in tendu leaves was curtailed and settled on a state corporation, in effect, to create a State monopoly in the purchase and distribution of tendu leaves. This was done when the State of Uttar Pradesh enacted a legislation known as Uttar Pradesh Tendu Patta (Vyapar Viniyaman) Adhiniyam, 1972, hence forth referred to as the Act. In pursuance of the Act were framed the Uttar Pradesh Tendu Patta (Vyapar Viniyaman) Niyamawali, 1972, henceforth referred to as the Rules.3. Tendu leaves are used in the manufacture of Bidis, in Uttar Pradesh amongst many other states. Bidi manufacturing, right from th...

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Mar 20 1990

Commissioner of Wealth-tax and anr. Vs. Sadi Ram Ganga Prasad (Huf) an ...

Court: Allahabad

Decided on: Mar-20-1990

Reported in: [1990]186ITR364(All)

1. This writ petition is directed against, an order passed by the Income-tax Appellate Tribunal 'B' Bench, Allahabad. Through the impugned order, the Income-tax Appellate Tribunal dismissed the wealth-tax appeals filed by the petitioner, the Commissioner of Wealth tax (Central), Kanpur, for the assessment years 1983-84 and 1984-85.2. The solitary attack against the impugned order is that the Bench of the Tribunal which disposed of the said appeals was not properly constituted, inasmuch as the Bench consisted of two Judicial Members whereas the constitution of the Bench ought to have been one Accountant Member and one Judicial Member. For the proposition raised in this petition, learned standing counsel, appearing for the petitioners, has relied upon a decision of the Andhra Pradesh High Court in CWT v. S. Baliah : [1978]114ITR858(AP) .3. We were informed at the Bar by learned standing counsel that the petitioners have already sought a reference to this court in respect of the controver...

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