Allahabad Court December 1991 Judgments
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Commissioner of Income-tax Vs. Ashok Iron and Steel Rolling Mill
Court: Allahabad
Decided on: Dec-11-1991
Reported in: [1993]199ITR815(All); [1992]63TAXMAN489(All)
A.N. Varma, J. 1. At the instance of the Revenue, the following question has been referred by the Income-tax Appellate Tribunal for our opinion : ' Whether on the facts and in the circumstances of the case, the Tribunal was, in law, justified in holding that the salary and wages amounting to Rs. 18,813 relating to earlier years were allowable as deduction in the assessment year in question ?' 2. The relevant assessment year is 1974-75. The dispute related to the assessee's claim for deduction of Rs. 18,813 on account of extra salary and wages paid to its employees in the year in question. The claim was disallowed by the Income-tax Officer holding that it related to earlier years. According to the Income-tax Officer, the assessee who was maintaining accounts on mercantile basis should have made provision for this payment in the years to which this amount related and, in the absence of such a provision, it could not legitimately claim deduction of this amount during the year under consid...
Punjab National Bank Vs. Sri Risabh JaIn and ors.
Court: Allahabad
Decided on: Dec-10-1991
Reported in: [1993]76CompCas166(All)
B. Dikshit, J. 1. Heard learned counsel for the parties. The question raised in this revision is whether the insurance company is neither a necessary nor a proper party and the court below has gone wrong in admitting impleadment of the insurance company. I do not find any error in the judgment and order of the court below. The argument which has been advanced that the suit against the insurance company will be barred and the revisionist is not claiming any relief against the insurance company are not relevant to ascertain whether the insurance company is a proper party or not. The bank has filed a suit for recovery of moneyalleging that the goods which were hypothecated with the bank have been removed by the defendants, while the defendants have set up the plea in defence that the goods were stolen and the bank was entitled to recover the same from the insurance company. All these are questions of fact which are to be adjudicated upon by the court after evidence is led in the case. At ...
Dhanpati Vs. State of U.P. Through Superintending Engineer
Court: Allahabad
Decided on: Dec-10-1991
Reported in: 1992ACJ338
N.L. Ganguli, J.1. This first appeal from order is directed against the judgment and order passed by the Motor Accidents Claims Tribunal dated 24.9.1982 in Claim Petition No. 11 of 1979, by which the claim petition was partly allowed and a compensation of Rs. 5.000/- was awarded to Balopa and Rs. 7,000/- to Dhanpati and her minor daughter.2. Dhanpati alone has filed this appeal under Section 110-D of Motor Vehicles Act claiming a relief that amount of compensation awarded by the Claims Tribunal is illusory and wholly inadequate in view of facts and circumstances of the case. The prayer is to allow the appeal and enhance the compensation according to law.3. On 21.4.1979 an accident took place by motor car No. UTE 414 belonging to the respondent State of U.P., Superintending Engineer, IV Circle, P.W.D., Varanasi. Deceased Chhotey Lal was employed in the Hydel Department at Robertsganj and was getting a salary of Rs. 400/- per month. On 21.4.1979 at 8 p.m. when Chhotey Lal who was going t...
Surendra Kumar Vs. the Inspector/Range Officer, Central Excise and anr ...
Court: Allahabad
Decided on: Dec-10-1991
Reported in: 1993(42)ECC59
S.D. Agarwala, J.1. The petitioner Surendra Kumar is a sole proprietor of the firm M/s. Sharda Tobacco Store, Miranpur, Tahsil Jansath, District Muzaffarnagar. The above-mentioned firm holds a licence for a private bonded warehouse for unmanufactured tobacco trader rules 174 and 178 of the Central Excise Rules, 1944. The petitioner has executed a general bond as required by law in respect of the warehouse. The dispute in the present petition is in regard to the removal of four consignments of manufactured tobacco from the warehouse of the petitioner under the consignor's bond executed in Form B-5 to the warehouse of M/s. D.H. Tobacco Company Ishahari, Rohtak Division of Chandigarh Collectorate.2. The case of the petitioner is that the petitioner obtained accessory permit for transport of unmanufactured tobacco to M/s. D.H. Tobacco Company and in accordance with the permit the petitioner had removed from the warehouse of the petitioner the unmanufactured tobacco which was duly re-wareho...
Dhanpati Vs. State of U.P
Court: Allahabad
Decided on: Dec-10-1991
Reported in: II(1992)ACC572
N.L. Ganguly, J. 1. This first appeal from order is directed against the judgment and order passed by the Motor Accident Claims Tribunal dated. 24,9,1982 in Claims Petition No. 11 of 1979, by which the claim petition was partly allowed and a compensation of Rs. 5,000/- was awarded to Smt. Balopa and Rs, 7,000/- to Smt. Dhanpati and her minor daughter.2. Smt. Dhanpati alone has filed this appeal under Section 110 of Motor Vehicles Act claiming a relief that amount of compensation awarded by the Claims Tribunal is illusory and wholly inadequate in view of facts and circumstances of the case. The prayer is to allow the appeal and enhance the compensation according to law.3. On 21.4.1979 an accident took place by Motor Car No. UTI 414 belonging to the respondent State of U.P. Superintendent Engineer, IV Circle, PWD Varanasi.Deceased Chhotey Lal was employed in the Hydel Department at Robertsganj and was getting a salary of Rs. 400/-per month. On 21.4.1979 at 8 p.m. when Chhotey Lal who was...
Ram Adhar Yadav Vs. Ramchandra Misra and anr.
Court: Allahabad
Decided on: Dec-09-1991
Reported in: 1992CriLJ2216
Palok Basu, J.1. An interesting question has cropped up in the instant case Under Section 482. Cr. P.C. When can the bar Under Section 132 read with Section 197, Cr. P.C. be attracted?2. Complaint case itself is that the applicant accompanied by a sub-Inspector and few constables had gone to the locality to discharge its official duties. In the process an objection was raised by the complainant-opposite party. It is alleged that on that objection, the complainant was maltreated and some property belonging to him was taken away, on the stress of these facts, learned counsel for the applicant Sri C.K. Parekh argued that Section 180, Cr. P.C. was applicable and the protection is available to police officer Under Section 132, Cr. P.C. and in the absence of sanction as required Under Section 197, Cr. P.C. the order of the Chief Judicial Magistrate, Varanasi summoning the applicant and committing him for trial and consequent further proceedings in sessions Trial No. 160 of 1985 arising from ...
Ashok Kumar Vs. Glazi Laboratories (India) Ltd.
Court: Allahabad
Decided on: Dec-06-1991
Reported in: I(1992)ACC690; 1992ACJ950; (1993)IIILLJ760All
Om Prakash, J.1. This is a first appeal from order for setting aside the order dated 24.7.1980 passed by the Commissioner, Workmen's Compensation, Aligarh (hereinafter referred to as the Commissioner) rejecting the claim of the appellant under the Workmen's Compensation Act, 1923. (briefly the Act, 1923)2. Admitted facts are that on 30.12.1976 when the appellant was under employment of the respondent-Company he met with an accident, that at the time of the accident he was operating Seamer machine being used for seaming Ghee containers and that on the aforesaid date while he was working in Ghee packing department he lost one of his fingers of his right hand, when the accident occurred. For such injury, the appellant claimed Rs. 2,723/- in lump sum towards compensation by application dated 31.7.1978 before the Commissioner. The latter recorded the statement of the appellant and of the witnesses produced by the Management and then rejected the claim of the appellant by the impugned order ...
Chairman, Krishi Utpadan Mandi Samiti and anr. Vs. Labour Court and or ...
Court: Allahabad
Decided on: Dec-06-1991
Reported in: (1993)IIILLJ764All
N.L. Ganguly, J.1. This writ petition is directed against the award of the Labour Court, Allahabad, dated 7.11.1983 by which the Labour Court was pleased to set aside the order terminating the service of Shyam Lal Gupta, who was working as an amin with the Krishi Utpadan Mandi Samiti, Ajuha, Allahabad (hereinafter referred to as the 'Mandi Samiti'). He was directed to be reinstated to the post from which he was terminated and be paid uptodate emoluments from the date of order of termination till the date of reinstatement and awarded a cost of Rs. 200/- to be paid to the workman. The Chairman and Secretary of the Mandi Samiti filed this petition being aggrieved by the Judgment and award of the Labour Court seeking its quashing by a writ of certiorari.2. The State Government referred the dispute to the Labour Court to the effect whether the Mandi Samiti was justified in terminating the services of the Respondent No. 2, Shri Gupta. If not, to what relief the Respondent No. 2 would be enti...
Smt. Sunita Agarwal Vs. Rahul Agarwal
Court: Allahabad
Decided on: Dec-05-1991
Reported in: AIR1992All157; I(1992)DMC233
ORDER1. Sri A. K. Goyal had filed authority on behalf of respondents, it may be taken on record.2. Heard the learned counsel for the parties. The main contention of the learned counsel for the appellant is that the order dated 13-11-1991, which apparently is a consent order, was obtained under duress and coercion by the Presiding Officer of the Family court. It is admitted that the appellant has not made any application in the court below for recall of the order on the ground that the same had been obtained under coercion. This Court cannot enter into an inquiry as to under what circumstances the order had been passed. Judicial propriety also dictates that the appellate court must accept as correct what the lower court records in its orders regarding facts which transpire before it. It will be setting a very unhealthy precedent if the Presiding Officer of the lower court were to be put in the dock, so to say merely because a party choses to make certain allegations against his conduct....
Lachman Prasad Agarwal and Another Vs. the District Magistrate and Ano ...
Court: Allahabad
Decided on: Dec-05-1991
Reported in: AIR1992All184
ORDERA.N. Varma, J.1. By means of this petition, the petitioners are challenging the validity of the recovery proceedings initiated by the respondent Cantonment Board for realisation of arrears of house and water tax with respect to the disputed property particulars whereof are mentioned in paragraph 1 of the petition.2. The challenge to the impugned recovery proceedings is two fold: first, that no notice of demand was served on the petitioners before the recovery proceedings were initiated and, second that in any case, the threatened arrest of the petitioner was without any authority of law.3. We will take up the first point first. The allegation that no notice of demand was served on the petitioners has been denied in the counter-affidavit filed on behalf of the Cantonment Board. The denial is supported by documents which prove beyond doubt that the petitioners had been duly served with the notice of demand. Thereupon they addressed letters to the Executive Officer of the Cantonment ...
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