Allahabad Court April 1991 Judgments
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Renusagar Power Company Ltd. Vs. Income-tax Officer
Court: Allahabad
Decided on: Apr-25-1991
Reported in: [1992]196ITR903(All)
B.P. Jeevan Reddy, C.J.1. This is a petition for issuance of a writ in the nature of prohibition restraining the respondents (assessing authorities under the Income-tax Act) from proceeding with, or passing any orders in, the assessment proceedings against the petitioner relating to the assessment year 1971-72.2. The petitioner is a company registered under the, Companies Act. It is engaged in the business of generation and supply of power. It is an assessee under the Income-tax Act. For the assessment year 1971-72, the petitioner filed a return of its income, on the basis of which an order of assessment was made by the Income-tax Officer on February 27, 1975, under Section 142 of the Act. It was a case of nil assessment. Subsequently, the Income-tax Officer sought to reopen the assessment by issuing a notice under Section 148, which was questioned by the petitioner by way of a writ petition in this court (C.M.W.P. No. 578 of 1976). This aspect is not really relevant for our purpose an...
Bhagwat Dayal Vs. the State of Uttar Pradesh and ors.
Court: Allahabad
Decided on: Apr-25-1991
Reported in: 1992CriLJ214
Giridhar Malaviya, J.1. Petitioner Bhagwat Dayal was detained in pursuance of an order passed by the District Magistrate, Ghaziabad Under Section 3(1) of the National Security Act. By the present petition the petitioner has challenged the validity of his detention in pursuance of the said order.2. Briefly stated the ground of detention served upon the petitioner is as follows:That on 3-7-1990 one Risal Singh lodged a police report at Model Police Station Link Road, Ghaziabad that on 2-7-1990 his son Rajendra had gone to supply milk in the evening. Near the railway line some unknown persons kidnapped him. On the night between 8th and 9th July, 1990 on information furnished by an Informer Station Officer, Police Station Link Road Sri Suresh Singh Chauhan along with other persons was checking the vehicles at Chhagjarasi bend when a maruti car bearing No. DBA 1106 arrived from the city side. When an effort was made to stop the car for checking, the car was slowed down and turned towards Ka...
Rubber Complex (India) Ltd. Vs. Union of India (Uoi), Cegat and anr.
Court: Allahabad
Decided on: Apr-25-1991
Reported in: 1992(38)LC15(Allahabad)
B.P. Jeevan Reddy, C.J.1. We are unable to see any substance in the writ petition. It is directed against an interlocutory order made by CEGAT, rejecting application for stay, pending appeal. The allegation against the petitioner was that of clandestine removal of dutiable goods without paying duty. The show cause notice was issued by the Superintendent, Central Excise but the final orders were passed by the Collector, Central Excise. The argument of the petitioner is that the allegation of clandestine removal amounts to allegation of fraud and suppression and, therefore, proviso to Section 11A(1) is attracted and the show cause notice could have been issued only by the Collector. This is a question, which would have to be gone into by the Tribunal in the appeal finally.2. Having regard to the nature of allegation and the fact that the order of stay is discretionary, we are not inclined to interfere in the matter. We are also not persuaded that the Tribunal has exercised its jurisdicti...
Punjab Auto Industries (P) Ltd. Vs. Union of India (Uoi), Cegat and Ac ...
Court: Allahabad
Decided on: Apr-25-1991
Reported in: 1992(40)LC448(Allahabad)
ORDERB.P. Jeevan Reddy, C.J.1. We have heard the counsel for the petitioner as well as Chief Standing Counsel for the Central Government.2. It is true that the petitioner has not pleaded financial hardship but having regard to the facts and circumstances of the case and also keeping in mind the observation of the Tribunal that it would be undue hardship, if the applicants are directed to deposit the entire amount of duty and penalty before hearing of the appeal, we modify the impugned order to this extent that within the lime prescribed by the Tribunal, the petitioner shall deposit a sum of Rs. one lac. If he does so, there shall be stay of balance amount of Rs. 45,078.46 paise, provided the petitioner furnishes adequate security (not in the form of cash or bank guarantee) to the satisfaction of the Tribunal for the said amount.3. The writ petition is disposed of finally with the aforesaid direction....
Uttar Pradesh Financial Corporation and Another Vs. M/S. Gajendra Cold ...
Court: Allahabad
Decided on: Apr-24-1991
Reported in: AIR1992All108
1. This appeal is directed against an order restraining the appellant from selling the cold-storage in question by inviting tenders and setting out certain other terms for repayment of the loan advanced to the respondent.2. From the facts as they emerged on the record it appears that a loan of Rupees 25,00,000/ - was sanctioned to the plaintiff for the construction of a cold-storage against which only a sum of Rs. 14,60,300/- had been advanced to the plaintiff by 31st March, 1989. Up to 30th Sept., 89 a sum of Rs. 8,02,208/-and odd had also become due by way of interest. On being approached by the plaintiff the repayment of the outstanding loan was re-scheduled by the appellant vide its letter dated 13-7-1988 according to which interest amounting to 4.50 lacs was repayable in four instalments. The first two instalments were due in Feb., 1989 & August, 1989 but the plaintiff failed to pay them. The plaintiff does not deny having taken the loan of Rs. 14.30 and admittedly he has also not...
Sri Vidya Sagar Vs. Iiird Additional District Judge and anr.
Court: Allahabad
Decided on: Apr-24-1991
Reported in: 1991CriLJ2286
ORDERS.C. Verma, J.1. By this petition the petitioner has prayed for a direction to the respondent No. 1 to ensure immediate compliance of the undertaking given by the respondent No. 2 in Rent Control Appeal No. 10 of 1981.2. In short the facts of the case are that the Prescribed authority by an order dated 5th January 1981 rejected the application of the landlady for release of the premises under Section 21(1)(b) of the Act. Learned District Judge on appeal allowed the application for demolition and reconstruction of the building within six months of the eviction by the tenant. The portion in dispute is one residential room apartment including one Varandah, Kitchen, bath room and latrine in the occupation of the petitioner for the last '25' years on monthly rent of Rs. 8.75 and the remaining portion of the house is in actual occupation of the landlady and her family members.3. The tenant applied for review of the order dated 21-1-1982 and after exchange of the affidavits the review pe...
M/S. Arjees Wool and Fur Industries Pvt. Ltd. and Others Vs. Allahabad ...
Court: Allahabad
Decided on: Apr-23-1991
Reported in: AIR1992All111; [1993]76CompCas209(All)
ORDER1. The revisionists are defendants in suit No. 328 of 1989, filed by Allahabad Bank, Branch Mussorie, district Dehradun, the respondent.2. The facts of the case, in brief, are that in respect of Agricultural Loan, National Bank for Agricultural and Rural Development (Nabard) had recommended to the Bank to advance a sum of Rs. 41.26 lacs to the Revisionist but instead of providing loan in terms of Nabard scheme a total sum of Rs. 24.08 lacs only had been advanced. That as the plaintiff failed to advance the balance of Rs. 19.17 lacs, the defendants concerned suffered a serious loss and damage and for that the defendants filed a suit for damages before the Calcutta High Court praying for a decree of Rs. 2,36,11000/- and that suit No. 455 of 1989 is pending before the Hon'ble High Court at Calcutta. As a counter blast the plaintiff filed a suit before the Civil Judge, Mussoorie, at Dehradun and prayed for the recovery of Rs. 39,98,744.65. In that suit the plaintiff-respondent specifi...
Swastic Sahkari Awas Samiti Ltd. and anr. Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Apr-23-1991
Reported in: [1991]191ITR443(All)
V.K. Khanna, J.1. The petitioners are two co-operative societies registered under the U. P. Co-operative Societies Act, 1965 (hereinafter referred to as 'the Act'), having aims and objects of acquiring land and distributing the same to its members for the purpose of construction of houses.2. The controversy raised in the present writ petition centres round the question which has arisen in view of the letter sent by the Commissioner of Income-tax (Central), Kanpur, to the Inspector-General of Registration in connection with income-tax clearance certificate under Section 230A of the Income-tax Act, 1961 (hereinafter referred to as 'the Act').3. According to the petitioners, the Sub-Registrar, before registering the sale-deeds, is now requiring a no-objection certificate from the Income-tax Department under Section 230A of the Act irrespective of the fact that the value of the property which is sought to be transferred is less than Rs. 2 lakhs.4. At the admission stage, we have heard Shri...
Ram Prit Vs. State of U.P.
Court: Allahabad
Decided on: Apr-23-1991
Reported in: 1991CriLJ3069
Palok Basu, J.1. Ram Prit alias Preetam has preferred this appeal against his conviction Under Section 302, I.P.C. and Section 25(1)(a) of the Arms Act and sentence of imprisonment for life and two years' R.I. respectively as passed by VII Additional Sessions Judge, Gorakhpur on 27-2-1979 in Sessions Trial No. 191 of 1978.2. The charge against the appellant was that on 1-7-77 at about 11, a.m. near the culvert in village Ratanpurwa Tola Kakrahia falling within the limits of police station Campiarganj, district Gorakhpur, along with the other accused Ram Palat (since accuitted) committed murder by intentionally causing death of Girjesh punishable Under Section 302, IPC and further that he was found in illegal possession of a country made pistol punishable Under Section 25(1)(a) of the Arms Act.3. The instant case is perhaps yet another instance indicating the class oriented thinking in the villages in spite of living in a free country for the last about 40 years. Tussle between high cas...
Asa Ram and anr. (In Jail) Vs. State of U.P.
Court: Allahabad
Decided on: Apr-23-1991
Reported in: 1991CriLJ3221
G.K. Mathur, J.1. This appeal is directed against the judgment and order dated November 30, 1978 passed by Sri R. K. Gupta, Sessions Judge, Muzaffarnagar, in Sessions Trial No. 246 of 1978 by which the appellant, Asa Ram, has been convicted Under Section 302 of the Penal Code (hereinafter referred to as 'the IPC') and sentenced to undergo life imprisonment. He has also been convicted for the offence punishable Under Section 323 read with Section 34, IPC and sentenced to undergo rigorous imprisonment for a period of nine months. The sentences have been made to run concurrently. Appellant Krishna Pal has been convicted for the offences punishable under Section 326 read with Sections 34 and 323, IPC and sentenced to undergo rigorous imprisonment for a period of three months and nine months respectively for each count. His sentences have also been made to run concurrently.2. The case of the prosecution has been that at about 12 in the noon on May 11, 1978 Asa Ram, his wife Jaggo and their ...
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