Allahabad Court October 1992 Judgments
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Commissioner of Income-tax Vs. Raza Buland Sugar Co. Ltd.
Court: Allahabad
Decided on: Oct-20-1992
Reported in: (1993)112CTR(All)395; [1993]202ITR191(All)
R.K. Gulati, J. 1. The assessee, M/s. Raza Buland Sugar Company Limited, Rampur, engaged in the business of manufacture of sugar, suffered losses for the assessment years 1967-68 and 1968-69. In these two years, the assessee claimed development rebate in respect of plant and machinery installed in the previous year relevant to the assessment years in question. The Income-tax Officer negatived the claim on the solitary ground that the development rebate cannot be allowed as it had not been backed up by the creation of the necessary development rebate reserve in the books of the assessee as contemplated by Sub-section (3) of Section 34 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). 2. The assessee felt aggrieved and approached the Appellate Assistant Commissioner of Income-tax by filing two separate appeals--one for each of the assessment years, contending that, as the assessee had suffered lossesas per its account books and there was also loss as per the assessment ...
Sudhakar Bhutt Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Oct-20-1992
Reported in: (1994)ILLJ832All
D.P.S. Chauhan, J.1. By means of this petition, the petitioner has approached this Court impeaching the order dated November 29, 1991 passed by the Principal of the Higher Secondary School, Jwalapur, District Haridwar (for brevity, hereinafter referred to as 'the institution'), terminating his services, and has sought for a direction in the nature of mandamus commanding the respondent No. 2, Chairman of the Nagar Palika, Haridwar (for brevity, hereinafter referred to as the 'the Nagar Palika') for making payment of the arrears of salary w.e.f. December 4, 1990 upto date and continue to pay the salary together with benefits, without causing any impediment in his functioning as Class III employee.2. No counter affidavit has been filed. The facts, as alleged in the petition, in brief, are:(a) The petitioner has claimed himself to have been appointed in the Nagar Palika initially on July 8, 1989 on daily wage-system as a Class IV employee for a period of six months. Thereafter, the Chairma...
Siya Nand Tyagi Vs. State of U.P.
Court: Allahabad
Decided on: Oct-20-1992
Reported in: 1994CriLJ1298
ORDERVirendra Saran, J. 1. This application Under Section 482, Cr. P.C. (hereinafter referred to as Code) was filed in the Registry on 29-9-92 and has come up before me today. The application was filed in person but the applicant is not present. I have perused the record and have also heard the learned State counsel who agrees that the application may be finally disposed of today.2. By means of this application, the applicant has prayed for quashing of the order dated 30-5-92, purporting to be under Section 111 of the Code, passed by Sub-Divisional Magistrate, Modinagar in Criminal Case No. 147 of 1992,under Section 151, 107, 116 of the Code. The case presents a sorry state of affairs. The order under Section 111 of the Code has been passed on a printed pro forma which blanks have been filled in by the learned Magistrate, Judicial orders are to be passed after applying mind to the facts and circumstances of the case. I have gone through the printed order passed under Section 111. It is...
Shilpi Enterprises Vs. Union of India (Uoi)
Court: Allahabad
Decided on: Oct-20-1992
Reported in: 1993(67)ELT214(All)
ORDER1. As prayed learned counsel for petitioners is permitted to delete the name of petitioner No. 2 from the petition.2. Petitioners seek for quashing of the impugned order dated 19-8-1992 (Annexure A-5 to the petition) passed by respondent No. 2. The petitioners are engaged in the manufacture of electric motors, monoblock P.D. Pump, for manufacturing of which the petitioners purchase ball-bearing and roller-bearing from outside. By order dated 21-5-1992 (Annexure A-3 to the petition), petitioners were informed that they could avail of procedure of Chapter X in regard to ball-bearing and roller-bearing. The contention of the petitioners is that since they were directed to follow the procedure under Chapter X with regard to ball-bearing and roller-bearing, they were not required to pay excise duty on the purchases of those items but by the impugned order dated 19-8-1992, respondent No. 2 has withdrawn the facility of Chapter X abruptly, without giving any opportunity of being heard to...
Arimardan Singh Vs. Chottey Lal Misra and Others
Court: Allahabad
Decided on: Oct-15-1992
Reported in: AIR1993All113
ORDER1. One Sri Rajendra Prasad Dwivedi claiming himself to be an elector in Assembly constituency No. 325 (Mahoba) Distt. Hamirpur, to which the present Election petition relates, has given notice regarding his intention to give evidence in the above election petition to prove that the election of the petitioner would be void if he had been the returned candidate. This notice, which was accompanied by a statement and particulars stayled as recriminatory petition, under Section 97 of the Representation of the PeopleAct, 1951 (for brevity hereinafter referred to as 'the Act') was presented before the Registrar of this Court on 1-11-1991. The recriminator was identified by Sri Prabhakar Bisoni, an advocate before the Registrar.2. This Court on 28-11-1991 directed for giving notice to Sri Rajendra Prasad Dwivedi the recriminator fixing 19-12-1991. The notices were sent by registered post with A/C, but the recriminator did not appear and accordingly, this Court on 20-12-1991 held the servi...
Km. Sharda Mishra Vs. the State of U.P. Through the Secretary, Medical ...
Court: Allahabad
Decided on: Oct-14-1992
Reported in: AIR1993All112
ORDER1. This writ petition has been filed with the prayer that a mandamus beissued directing the respondents to admit the petitioner in M.B.B.S. Course for the session 1991-92 in the Moti Lal Nehru Medical College, Allahabad. It appears that a Combined Pre-Medical Test was held by Kumaon University, for admission to the M.B.B.S. course in the State Medical College of Uttar Pradesh 2% of seats in M.B.B.S. were reserved for dependents of ex-army personnel and the petitioner claimed admission under this quota. In the result declared on 21-2-92 the petitioner was selected for admission in M.B.B.S. Course in Moti Lal Nehru Medical College, Allahabad but subsequently in the revised list dated 30-3-1992 her name was not included against the selected candidates. Hence she has filed this writ petition.2. I have heard Shri Shashi Nandan, teamed counsel for the petitioner and Shri R.R. Singh learned counsel for Kumaon University and am disposing of this petition finally. I have also perused the p...
Commissioner of Income-tax Vs. Layallpur Engineering Co.
Court: Allahabad
Decided on: Oct-12-1992
Reported in: [1993]202ITR332(All)
Om Prakash, J.1. This is a reference by the Appellate Tribunal on the direction of this court under Section 256(2) of the Income-tax Act, 1961 ( briefly 'the Act'), which has stated the following questions for the opinion of this court :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the machinery was not transferred by the old firm which got the benefit of development rebate to the new firm ? 2, Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the Income-tax Officer was not entitled to withdraw the development rebate originally granted within the provisions of Section 34(3)(b) read with Section 155(5) of the Income-tax Act, 1961 ?' 2. To appreciate the controversy, it is necessary to set out the factselaborately.3. The reference relates to the assessment year 1967-68 for which the previous year ended on March 31, 1967. In the next accounting year relevant to the assessment year...
Mohammad Daood Qureshi (In Jail) Vs. State of U.P.
Court: Allahabad
Decided on: Oct-12-1992
Reported in: 1993CriLJ1437
ORDERSurya Prasad, J.1. This is a criminal revision against the judgment and order dated 12-2-92 passed by the learned Special Judge, Moradabad in Session Trial No. 748-A/84 State v. Mohammad Daood under Sections 394/397, I.P.C. Police Station Hajrat Nagar Garhi, District Moradabad.2. The facts giving rise to this criminal revision briefly stated are as under:--The revisionist Mohammad Daood Qureshi was one of the accused in Session Trial No. 748/84 State v. Asad. During trial Mohammad Daood Qureshi absconded. Consequently his case was separated from the original Session Trial No. 748/84 and was numbered as Session Trial No. 748-A/84 State v. Daood. The revisionist Mohammad Daood Qureshi was charged under Sections 394/ 397, I.P.C. in Session Trial No. 748-A/84. After framing charges, he absconded. He was, however, arrested in Bombay in connection with N.D. & P.S. Special Case No. 801/89. State (D.C.B. C.I.D.) v. Mohd. Daood. He moved several applications before the Special Judge, Morad...
Mohd. Islam Vs. State of U.P.
Court: Allahabad
Decided on: Oct-01-1992
Reported in: 1993CriLJ1736
G.P. Mathur, J.1. Mohd. Islam alias Aslam has filed the present appeal from Jail against the judgment and order dated 19-9-1990 of VIII Addl. Sessions Judge, Varanasi in Sessions Trial No. 182 of 1989 and Sessions Trial No. 267 of 1989 whereby he has been convicted under Section 302, IPC and has been sentenced to death in the former sessions trial and under Section 25/27 of the Arms Act for which he has been sentenced to 1 year's R.I. in the latter sessions trial. The Addl. Sessions Judge has also made the reference to this Court for confirmation of sentence of death awarded to the appellant.2. The case of the prosecution is as under:The complainant Mohd. Ahmad resided in mohallah Sheshmani Bazar in the city of Varanasi and was engaged in the business of weaving Sarees. Tahira Bibi is his daughter while the deceased Smt. Jamila bibi was the wife of his brother Hazi Abdul Rasheed. Suhail Ahmad, deceased was son of Smt. Jamila, aforesaid, Mohd. Juber is another brother of the complainant...
Kamil Vs. State of U.P.
Court: Allahabad
Decided on: Oct-01-1992
Reported in: 1993(2)ALT(Cri)20; 1994CriLJ1491
ORDERJ.P. Semwal, J.1. This revision is directed against the order dated 12-6-1991, passed by the Ist Additional District and Sessions Judge, rejecting the application (88 kha) of the accused-applicant,2. The accused applicant and one Raju moved an application 88 kha, on 12-6-1991, before the lower court, praying that their trial be separated from other co-accused and be transferred to the Juvenile Court in accordance with law. It was also prayed that suitable orders be passed for holding an enquiry by the Chief Judicial Magistrate or by the said court itself as contemplated under Section 5, read with Section 20/32 of the Juvenile Justice Act. Affidavit and papers in support of proof in regard to age, were also filed. Authorities were cited on behalf of the revisionist before the lower court. The lower court considered the authorities cited on behalf of the revisionist and came to the conclusion that there was no question of separating the case or holding an enquiry, because when in de...
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