Allahabad Court March 1991 Judgments
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M/S. Tikam Chand and Brothers, Agra Vs. Regional Food Controller, Agra ...
Court: Allahabad
Decided on: Mar-15-1991
Reported in: AIR1991All249
ORDER1. We have heard the learnedcounsel for the petitioner and the learned standing counsel. Sri N.C. Upadhyay was initially counsel for the petitioner in this case. He died sometime in Dec., 1985. The petitioner alleges that he was unaware of the death of Sri N. C. Upadhyay. In Oct., 1990 he heard rumours about the dismissal of the petition. He immediately came to Allahabad and went to the office of the late Sri Upadhyay where he learnt of Sri Upadhyay's death. He then instructed Sri V. K. Chaturvedi, Advocate to find out the position of the case whereupon Sri Chaturvedi inspected the record and found that the petition had been dismissed in default by an order of this Court dated 13-8-1986.2. The position that emerges is that on the date of dismissal of the petition no one represented the petitioner. Somehow, however, the name of Sri S. S. Chauhan, learned counsel who was working in the chambers of late Sri N. C. Upadhyay as his junior colligue appeared in the cause list even though ...
Abdul Rashid Khan Vs. Nargis Fatma
Court: Allahabad
Decided on: Mar-15-1991
Reported in: II(1991)DMC439
N.N. Mithal, J.1. This appeal is directed against an order rejecting the application for appointment of guardian of minor children.2. The appellant is admittedly the grandfather of the minor children who are five in number and are aged between 4 to 12 years. The last two are sons aged 4 and 6 years, and the elder three are all daughters aged 12, 10 and 8 years respectively. At the time of filing of the application the children were admittedly living with their mother at the place of their maternal grandfather in a different city. The mother of the minor children is said to be 28 years old.3. The application for appointment of guardian was based on the allegation that the interest of the minors was not safe, in the hands of the mother who was intending to enter into a second marriage and that he had entered into an agreement with the third party to transfer the interest of the minors in some property and bad already received a substantial amount of sale consideration as advance. On the ...
Anita Rani Vs. Rakeshpal Singh
Court: Allahabad
Decided on: Mar-15-1991
Reported in: II(1991)DMC192
S.R. Bhargava, J.1. Parties to this revision are husband and wife. Smt Anita Rani, wife, revisionist filed application for maintenance under Section 127 Cr. P.C. on 2nd January, 1987 on the grounds of cruelty and desertion. She alleged that her husband has 13 acres of land along with his parents and lives with them jointly. She further alleged that husband has one acre of land of his own. He owns a pneumatic wheeled cart and carries on business of giving the cart on hire. She further alleged that her husband carries on business of selling milk. Husband-opposite party opposed the application. He denied allegations of cruelty and desertion. He contended that he has only three bighas of land. Learned Magistrate rejected the case of cruelty and deservation of the wife and dismissed the application for maintenance. Wife preferred revision. Sessions Judge accepted the grounds of cruelty and desertion. He found that the husband admitted that he has three bighas of land from which he has incom...
Balbir Singh (Dead) and ors. Vs. the State
Court: Allahabad
Decided on: Mar-15-1991
Reported in: 1991CriLJ3080
Palok Basu, J.1. Balbir Singh and five others have filed this appeal against the judgment and order of the Second Additional Sessions Judge, Muzaffarnagar dated 7-6-1978 in Sessions Trial No. 302 of 1977 wherein the appellants were convicted and sentenced as under:(i) All the appellants Under Section 302/149, IPC to imprisonment for life.(ii) Balbir Singh, Niranjan Singh and Ompal Under Section 324/149, IPC to two years' R.I. 7 Under Section 323/149, IPC to six months' R.I.(iii) Ashok, Jaipal and Molhar alias Krishna Pal to two years' R.I. Under Section 148, IPC Under Section 324/149, IPC to two years' R.I. and Under Section 323/149, IPC to six months' R.I.All the sentences were directed to run concurrently.2. The charge against the appellants was that on 13-4-1977 at about 9 a.m. All the appellants formed an unlawful assembly in village Kallarpur falling within Police Station Kotwali, district Muzaffarnagar being armed with sharp-edged and blunt weapons and in prosecution of the commo...
Lal Chand Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Mar-14-1991
Reported in: [1992]194ITR399(All); [1993]69TAXMAN9(All)
B.P. Jeevan Reddy, C.J.1. By this application under Section 256(2) of the Income-tax Act, 1961, the assessee is seeking to refer the following five questions :'1. Whether, on the facts and circumstances of the case, the Tribunal is legally justified in upholding the additions of Rs. 2,07,023 towards the value of the jewellery, in the hands of the applicant under Section 69A of the Income-tax Act ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in holding that there has been no proper explanation as to the nature and source of acquisition of jewellery of the value of Rs. 2,07,025 ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in holding that the identification of seized jewellery could not be an evidence per se of the ownership of the jewellery ? 4. Whether, on the facts and circumstances of the case, the Tribunal is legally justified in raising the presumptions under Section 132(4A) ...
Commissioner of Income-tax Vs. Uttar Pradesh Financial Corporation
Court: Allahabad
Decided on: Mar-14-1991
Reported in: (1991)98CTR(All)301; [1992]194ITR282(All); [1992]61TAXMAN109(All)
1. A common question arises in these two references made under Section 256(1) of the Income-tax Act, 1961, at the instance of Revenue. They are being disposed of under a common order. For the sake of convenience, we shall refer to the facts in I. T, R. No. 1083 of 1978. The three questions referred are :'1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the interest did not accrue or arise to the assessee during the accounting year 'because the suits were pending for recovery of the loans ? 2. Whether the Tribunal was justified in putting off the fact of accrual of the interest in spite of the fact that the assessee followed the mercantile system of accounting and the loans were interest-bearing ? 3. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the amount of Rs. 42,716 as interest accrued was not includible in the total income of the assessee in the asse...
Raja Ram Vs. Smt. JaIn Mala JaIn and anr.
Court: Allahabad
Decided on: Mar-14-1991
Reported in: II(1991)DMC252
S.R. Bhargava, J.1. This revision, under Section 397 Cr. P.C., has been finally heard at admission stage after notice to the parties and is being disposed of finally at admission stage.2 Revisionist Raja Ram and opposite party no. 1 Smt. Jain Mala Jain are husband and wife. They were married in 1967. Wedlock was blessed with three children who are now grown up. Both of them were blessed by God in the sense that they were born in high caste families. It is borne out that revisionist Raja Ram is blessed with education. He is Deputy Director Council of Mines Safety and is posted at Chiabasa, district Dhanbad (Bihar). Opposite party no 1 the wife is blessed in the sense that she is from a high caste family of district Muzaffarnagar in U.P. But the couple is not so blessed in family life.Their relations have been estraged since long. In 1981 revisionists Raja Ram filed divorce petition at Dhanbad. It is said that in that petition civil Court awarded interim maintenance of Rs. 450/- per mont...
Mittar Sen Industries Vs. Government of India
Court: Allahabad
Decided on: Mar-14-1991
Reported in: 1994(46)ECC150; 1994(74)ELT563(All)
B.P. Jeevan Reddy, C.J.1. This writ petition calls in question the validity of an order passed by the Government of India on 5-7-1980 on a Revision petition filed under Section 36 of the Central Excise Act. Under the said order, the Central Government dismissed the revision filed by the petitioners against the judgment and order of the Appellate Collector, Central Excise, dated 25-9-1979.2. Petitioner No. 1 is a partnership firm. It is engaged in manufacturing electrolytic grade aluminium conductors and wires. According to the petitioners, products manufactured by them are of 7 and 8 SWG. They obtained the necessary licence from the Central Excise authorities and, as required by Rule 173-B of the Central Excise Rules, they submitted a classification list, which was checked and approved with a certificate that the said products/ goods are non-excisable and no duty is payable on their manufacture. It was counter-signed by the Assistant Collector, Central Excise, Meerut, on 6th February, ...
Ram Janam Ram Vs. Kul-sachiv/Pariksha Adhikshak, Allahabad University, ...
Court: Allahabad
Decided on: Mar-13-1991
Reported in: AIR1991All322; (1991)1UPLBEC624
ORDER1. By means of this petition the petitioner has challenged the order passed by Unfair Means Committee, cancelling the result of the examination of B.A. Part II which was held in 1990 and in which the petitioner appeared. The petitioner was a regular student of Allahabad Degree College, Allahabad which is affiliated to the University of Allahabad. He had filled the Examination form for appearing in B.A. II of 1990 and he was allotted Roll No. 46626 and the subjects offered by him were Ancient History, Education and Military Science. On 9-8-1990 when the petitioner was answering the First paper of Ancient History, flying squad of the University of Allahabad visited the examination hall. The flying squad recovered a piece of paper containing hand script from inside the desk on which the petitioner had placed his answer book and was answering the question paper. The answer book of the petitioner was taken possession of by the flying squad along with the alleged paper recovered and the...
Commissioner of Wealth-tax Vs. Prag Nath
Court: Allahabad
Decided on: Mar-13-1991
Reported in: [1992]194ITR222(All)
B.P. Jeevan Reddy, C.J.1. Under section 27(1) of the Wealth-tax Act, 1957, the Tribunal has stated the following question :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally justified in striking down the order dated January 4, 1977, of the Inspecting Assistant Commissioner on the ground that the Inspecting Assistant Commissioner had no jurisdiction to pass the penalty order ?'2. For the assessment year 1965-66, the assessee, an individual, filed the return on February 8, 1967. Proceedings were taken under section 17 of the Act in response to which another return was filed on December 1, 1971. Observing that there was concealment of assets by the assessee, proceedings were taken for levying penalty under section 18 of the Act, However, since the penalty imposed exceeded the jurisdiction of the Wealth-tax Officer, as it then stood, the proceedings were made over to the Inspecting Assistant Commissioner. The latter passed orders on ...
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