Allahabad Court September 1991 Judgments
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Hill Packaging Ltd. Vs. the Collector (Appeals), Central Excise and or ...
Court: Allahabad
Decided on: Sep-23-1991
Reported in: 1993(42)ECC62
B.P. Jeevan Reddy, C.J.1. Heard Sri V.K. Singh, Senior Standing Counsel for the Union of India.2. The petitioner has come forward with the following averment. The Assistant Collector Central Excise, Saharanpur, has passed two orders under Section 11-A against the petitioner. The first order is dated 5.3.90 bearing reference (order in original No. 62/90 Dem./16/89) confirming demand of Rs. 15,71.298,48 p. The second order is dated 16.7.90 bearing reference (order in original No. 219/90/Dem.27/89) confirming a demand in a sum of Rs.3,32,796.01 p. He says that against both the orders he filed appeals within the prescribed periods of limitation. The appeal against the first mentioned order was filed in April and the appeal against the second mentioned order was filed in September 1991 respectively. He says that appeals are accompanied by stay applications. He further says that the appeal against the first mentioned order was filed before the Collector (Appeals), Delhi which was later trans...
Anugrah NaraIn Singh and Another Vs. State of Uttar Pradesh and Others
Court: Allahabad
Decided on: Sep-20-1991
Reported in: AIR1992All62; (1992)1UPLBEC170
ORDERRavi S. Dhavan, J.1. A generation of young citizens or may be not so young, has grown op without experiencing or participating in civic elections. Millions of School children are taught the illusion of civic rights in a subject called civics in their course books which speaks of the Parliament, the State legislatures and the civic bodies, but they do not know what the latter is. They are taught to be a citizen without experience of being one. This generation has not seen, effectively, and has yet to see what local government is, and until they experience it, local government will remain an illusion out of the text books they are taught. This is what these cases are about. There are a number of them, but the issues are common. In some petitions, citizens seek a direction that civic elections be held, in others they question the right of the local bodies to impose afresh or enhance taxes on the principle that there will be 'no taxation without representation'. Then, there are petiti...
Kraft Palace Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-19-1991
Reported in: [1993]199ITR104(All)
1. Connect with I.T.A. No. 213 of 1991.2. Having heard learned counsel for the parties, we find that the question raised in the present ease is the same as in the assessment year 1904-85. For the said year, we have, by our order dated April 30, 1991, called for a question of law. Accordingly, following the said judgment, we direct the Income tax Appellate Tribunal concerned to draw up a statement of the ease and refer the following question of law to this court for our opinion in accordance with law :'Whether, on a proper interpretation of the nature and scope of the provisions of Section 37(2A) of the Act, the Income-tax Appellate Tribunal was justified in holding that the expenditure incurred by the assessee on providing mineral and aerated water to its foreign customers was in the nature of expenditure on providing 'hospitality' and the same was thus liable for disallowance under the said section?'3. There shall be no order as to costs....
Benares State Bank Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-19-1991
Reported in: [1992]198ITR764(All)
R.R. Misra, J.1. We have heard Sri V. B. Upadhya, senior advocate.2. This application under Section 256(2) of the Income-tax Act, 1961, is in regard to the assessment year 1980-81. At the outset, it may be stated that learned counsel for the assessee has not pressed question No. 7 regarding the claim for deduction of bonus. As regards the other questions Nos. 1 to 6, he raised a common contention as to whether the Tribunal was right in law in holding that the assessee was liable to pay tax on interest on sticky loans. The assessee is a bank. Prior to the assessment year 1977-78, the petitioner was following the mercantile system of accounting inasmuch as it was charging interest on sticky loans but was crediting the same to the interest suspense account instead of interest account. From the assessment year 1977-78 onwards, this practice has been given up and now no interest whatsoever has been charged in respect of sticky advances. A submission is made on the basis of the decision of t...
Meekan Transmissions Ltd. Vs. Collector (Appeals) Central Excise and o ...
Court: Allahabad
Decided on: Sep-19-1991
Reported in: 1993(47)LC179(Allahabad)
B.P. Jeevan Reddy, C.J.1. Heard Mr. Sushil Harkauli, the learned Addl. Standing Counsel for Central Government also.2. The petitioner says that under the order in Original No. 9-DEM/91, dated 30.1.1991, passed by the Assistant Collector Central Excise, Division-I, Kanpur, he has been made liable to pay extra duty in a sum of Rs. 2,68,343.39 P. Against the said order, he says, he has filed an appeal before the Collector (Appeals) Allahabad on 2nd May, 1991 along with stay application. He has also filed before us an acknowledgement issued by the office of the Collector (Appeals) dated 7.6.1991 recording the receipt of appeal. He says that so far no orders have been passed upon the said application and that it is still pending. Meanwhile, he says, the Authorities are seeking to recover the said disputed duty from him by adopting coercive process.3. In the circumstances, it is directed that the stay application filed by the petitioner in the above appeal shall be disposed of, if not alread...
Soman and Others Vs. State of U.P. and Others
Court: Allahabad
Decided on: Sep-18-1991
Reported in: AIR1992All50
ORDER1. This petition was listed for orders on 17-9-1991, when the case taken up, Sri K. P. Pandey, learned counsel for the petitioners, made an oral request that the petition may be dismissed to which Sri M. D. Misra, learned counsel for the respondent had no objection. Earlier also the petitioners had moved an application on 23-8-1991 to dismiss the petition as not pressed. Accordingly, the following order was dictated in open Court :--'The petitioners have moved an application on 23-8-1991 to dismiss this petition as not pressed. Sri. K. P. Pandey learned counsel for the petitioner makes an oral prayer also that this petition may be dismissed to which Sri M. D. Misra learned counsel for the respondent has no objection. Accordingly this petition is hereby dismissed as not pressed with no order as to costs.' Dt. 17-9-1991. 2. After the said order was transcribed, Mr. Swaraj Prakash, Advocate, who was engaged by the petitioners earlier, appeared and made a request that the order may no...
Sardar Harinder Singh Vs. Commissioner of Income-tax and ors.
Court: Allahabad
Decided on: Sep-18-1991
Reported in: [1993]203ITR93(All)
B.P. Jeevan Reddy, C.J.1. CMWP No. 909 of 1990 and CMWP No. 1362 of 1990. These two writ petitions filed by Sardar Harinder Singh can be disposed of under a common order. The reliefs sought for in CMWP No. 1362 of 1990 are for issuance of an appropriate writ, order or direction, (1) restraining the income-tax authorities from handing over the seized goods to the Central Excise Department and (2) restraining the Central excise authorities from compelling the income-tax authorities to part with primary gold seized from the petitioner in favour of the Central Excise Department.2. The reliefs sought for in CMWP No. 909 of 1990 are (1) to restrain the Tax Recovery Officer from realizing the income-tax dues by sale of the assets and properties of the petitioner until they sell the assets seized by them towards the tax liability of the petitioner and (2) direct the income-tax authorities to sell the seized gold and adjust it against the tax liability and the penalty imposed against the petiti...
Abid Ali Vs. J.N. Singh, Regional Manager, U.P. State Road Transport C ...
Court: Allahabad
Decided on: Sep-18-1991
Reported in: 1992CriLJ692
ORDERA.P. Misra, J.1. Heard learned counsel for the applicant and Sri S. K. Sharma appearing for the opposite party. The applicant by means of this application has sought for punishing the opposite party Sri J. N. Singh, the Regional Manager, U.P. State Road Transport Corporation Jhansi Region, Jhansi for violating the order of this Court dated 17-4-1990 which is filed as Annexure-1 to this application.2. Briefly stating the facts of this case is that about 100 posts of Conductors fell vacant in Jhansi Region to which the petitioner applied. In the advertisement made by the said department the minimum qualification of the said post was Intermediate but later on while calling the candidates for written test, restriction of 55% marks was imposed. Aggrieved by that restriction the petitioner challenged the said order by means of a writ petition before this Court. Initially, interim order was passed directing the respondents not to debar the petitioner from appearing in the said examinatio...
Panna and ors. Vs. State of U.P.
Court: Allahabad
Decided on: Sep-18-1991
Reported in: 1992CriLJ1747
B.P. Singh, J.1. This is an appeal against the judgment and order dated 27-11-1978 passed by Sri C. L. Anand, II Additional Sessions Judge, Mainpuri in S.T. No. 27 of 1978 (State v. Jhanku and 9 Ors.) Under Sections 147, 302/149 and 201, IPC, P. S. Bhongaon and ST No. 254 of 1978 (State y. Panna and 3 others) under Sections 302, 148 and 201, IPC, P.S. Bhongaon, District Mainpuri.2. Pooran Singh P.W. 1, the first informant, and his brother Prithviraj were resident of Village Jaswantpur, P. S. Bhongaon, District Mainpuri. On 4-8-1977 Prithviraj had gone to Mainpuri in connection with a case which was pending in the courts. He returned back to Jaswantpur at about 4 p.m.3. At about 5-30 p.m. Pooran Singh P.W. 1, Bhawani Singh Collector Singh, Vishwanath Singh P.W. 3, Bharat Singh, Kamty Prasad PW 5, and Dushashan PW 2 were sitting outside the door of Pooran Singh's house. They were talking amongst themselves when they heard shouts of Prithviraj coming from the direction of the field of Pan...
Panna Lal and ors. Vs. Collector, Central Excise
Court: Allahabad
Decided on: Sep-18-1991
Reported in: 1992(39)LC7(Allahabad)
B.P. Jeevan Reddy, C.J.1. The point raised in this writ petition is concluded against the petitioner by the judgment dated 30.7.1991 in C.M.W.P. No. 726 of 1991, Mohammad Khalil v. Union of India rendered by one of us (B.P. Jeevan Reddy, C.J.) and A.R.K. Trivedi, J. It is, however, brought to our notice by Sri M.C. Misra, learned Counsel for the petitioner that a Division Bench of this Court had earlier taken a contrary view in Alka Watches Pvt. Ltd. and Anr. v. Union of India 1983 E.L.T. 2116 (All.). Unfortunately this judgment was not brought to the notice of the Bench which decided C.M.W.P. No. 726 of 1991. Since there appears to be a conflict of opinion between the two Division Benches of this Court it is an appropriate case where the matter ought to be referred to a Full Bench. The question upon which the Full Bench may express its opinion is the following:Whether the limitation of six months prescribed in Sub-section (2) of Section 110 of the Customs Act can be read into Section ...
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