Allahabad Court November 1994 Judgments
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Assistant Commissioner of Vs. Pooran Prakash Gupta
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Nov-30-1994
Reported in: (1995)52ITD391(All.)
1. These 9 appeals preferred by the department pertaining to the assessment years 1976-77 to 1984-85 challenge before the Tribunal the cancellation of penalty imposed in different amounts for different years aggregating Rs. 35, 000 (approximately) imposed on the assessee under Section 271 (1)(c) of the Income-tax Act, 1961.2. Facts slightly interesting although undisputed and as are relevant for the disposal of these appeals are these: 3. The assessee was subjected to search both at its residential and business premises by the Income-tax Department on 3-12-1984, during the course of which pawned articles covering an investment at Rs. 2, 32, 175 were seized.4. A petition under Section 273A(iv) read with Explanation 2 was filed by the assessee before the Commissioner of income-tax on 18-12-1984 in which a claim was made that the articles in question belonged to Puran Prakash Gupta (HUF) of Unnao. In this petition it was, inter alia, claimed that the pawning business was started during e...
S.S. Pharmaceuticals (P) Ltd. Vs. Cegat
Court: Allahabad
Decided on: Nov-30-1994
Reported in: 1995(79)ELT362(All)
ORDERM.C. Agarwal, J.1. This writ petition under Article 226 of the Constitution of India has been filed by the petitioner praying for the following reliefs :-(i) to issue any writ order or direction in the nature of mandamus and command opposite party to extend time of pre-deposit of Rs. 20,000/- 15-9-1994 to 22-9-1994,(ii) to issue any writ order or direction in the nature of mandamus and extend time of pre-deposit from 15-9-1994 to 23-9-1994.2. I have heard the learned counsel for the petitioner and Sri Vikram Gulati, Advocate for the Union of India.3. The facts are that the petitioner preferred an appeal before the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi in which it was required to deposit dues amounting to Rs. 51,486.85 in terms of Section 35F of the Central Excises and Salt Act before the petitioner's appeal could be heard on merits. The petitioner moved an application before the Tribunal seeking waiver of the aforesaid condition of pre-deposit. The Tribu...
Pyare S/O Sowa (In Jail) Vs. State of U.P.
Court: Allahabad
Decided on: Nov-29-1994
Reported in: 1995CriLJ2343
G.S.N. Tripathi, J.1. Accused Churamani Singh alias Chulli Singh, Shiva Rani Singh, Raghunath, Ram Dhani and Pyare have; been convicted on a charge under Sections 307, I.P.C. read with 149, I.P.C. However, accused Churamani Singh was awarded three years' R. I. on a charge under Section 307, I.P.C. He was further convicted under Section 148, I.P.C. and sentenced to six months' R. I. Further he was convicted under Section 323/149, I.P.C. and sentenced to undergo six months' R. I. The accused Shiva Ram Singh, Raghunath Singh, Ram Dhani and Pyare were sentenced to six months' R. I. on a change under Section 147, I.P.C. and two years' R. I. on a charge under Section 307/149, I.P.C. This order was passed by the IV Addl. Sessions Judge, Mirzapur, in S. T. No. 138 of 1978, State v. Churamani.2. The prosecution case started on the basis of first information report, lodged by Udai Ram Tiwari (P.W. 6) at police station, Marihan, district Mirzapur on 9th October, 1976 at 10 a.m. The distance from ...
Capital Paper Mills (P) Ltd. Vs. Asstt. Collector of Central Excise
Court: Allahabad
Decided on: Nov-29-1994
Reported in: 1995(79)ELT364(All)
ORDER1. Heard learned counsel for the petitioner and also the learned Standing Counsel appearing from the Respondents.2. The petitioner seeks quashing of the notice dated 17-11-1994 issued by the Asstt. Collector, Central Excise for recovery and also for direction to the appellate authority namely Collector (Appeals) for deciding the appeal and Stay/Waiver Application.3. The short question raised in this writ petition is that even though the petitioner moved an application for stay/waiver alongwith the appeal before the appellate authority namely Collector (Appeals), Ghaziabad and having heard the matter on 3-10-1994, yet the recovery authority namely Respondent No. 3 is proceeding to recover the amount against which the appeal has been preferred.4. Looking to the facts and circumstances of the case and also as agreed by the learned counsel for the parties, we dispose of this writ petition finally at the stage of admission even before exchange of affidavits.5. Since the appellate autho...
Ram Asrey Vs. the State of Uttar Pradesh
Court: Allahabad
Decided on: Nov-25-1994
Reported in: I(1995)DMC484
Giridhar Malaviya, J.1. Appellant Ram Asrey has preferred this appeal against his conviction and sentence in Sessions Trial No. 213 of 1990 recorded by 1st Additional Sessions Judge, Sitapur vide its order and judgment dated 9.4.1992, whereby the convicted the appellant under Sections 498-A/304B Indian Penal Code and Section 4 of the Dowry Prohibition Act and awarded 2 years' rigorous imprisonment, 7 years' rigorous imprisonment and six months' rigorous imprisonment respectively. All the sentences were directed to run concurrently.2. Briefly stated the prosecution case is that Smt. Sukhrani was married to the appellant. For about two years the coupled lived happily. Thereafter the appellant asked his wife to press her parents to give him one wrist watch and 2 bighas of agricultural land. Sukhrani told the appellant that, her parents were unable to meet this demand. When Sukhrai in told the appellant that her parents could not meet his demand he got enraged and started beating and maltr...
United India Insurance Co. Ltd. Vs. Kamlesh Singh and ors.
Court: Allahabad
Decided on: Nov-24-1994
Reported in: I(1995)ACC190; 1995ACJ657; [1995]82CompCas683(All)
1. This is an appeal by the insurer under Section 173 of the Motor Vehicles Act, 1988.2. On 20th April, 1991, the deceased, Ram Singh Vimal, who was a headmaster in an educational institution met with an accident caused by a truck bearing registration No. UTC 1101. Sustaining fatal injuries he succumbed, This gave rise to the claim by his wife, daughters and two minor sons, Their case is the deceased was getting a salary of Rs. 2,750 per month and was also getting a sum of Rs. 1,100 per month from article contributed to journals and was maintaining the family. Thus, they are entitled to the compensation of Rs. 13,44,400. The insurer contested his liability on the ground that though cover note has been issued, but it was unauthorised and, accordingly, it would have no liability for the compensation payable. It also claims that compensation claimed is unreasonable.3. Considering the materials on record, the Tribunal held that there was valid insurance in respect of vehicle and the insure...
Kalka Vs. Family Court Jhansi and ors.
Court: Allahabad
Decided on: Nov-24-1994
Reported in: I(1995)DMC346
N.B. Asthana, J.1. Smt. Bhaggo opposite party No. 2 filed an application under Section 125 Cr.P.C. claiming maintenance allowance for herself and her minor son Manoj opposite party No. 3 stating in brief that she is the legally wedded wife of the revisionist. They were married about 26 years back. She lived with him for about 12 years and performed her marital obligations as a result of which Manoj was born. About 8 years back her husband turned her arid their son out of the house after depriving her of the ornaments and clothes Since then she is residing with her father. It was said that has become difficult for her father to maintain her and their son due to financial stringency and therefore, she was obliged to file application for maintenance. She claimed Rs. 1000/- as maintenance allowance for her and their son stating that the revisionist has about 3 acres of land and is earning about Rs. 30,000/- per annum. He is also dealing in milk and is earning about Rs. 1500/- per month. It...
Sri Kalka Vs. Family Court and ors.
Court: Allahabad
Decided on: Nov-24-1994
Reported in: II(1995)DMC100
N.B. Asthana, J.1. Smt. Bhaggo Opposite Party No. 2 filed an application under Section 125 Cr. P.C. claiming maintenance allowance for herself and her minor son Manoj Opposite Party No. 3 stating in brief that she is the legally wedded wife of the revisionist. They were married about 26 years back. She lived with him for about 12 years and performed her marital obligations as a result of which Manoj was born. About 8 years back her husband turned her and their son out of the house after depriving her of the ornaments and clothes, Since then she is residing with her father. It was said that it has become difficult for her father to maintain her and their son due to financial stringency and therefore, she was obliged to file application for maintenance. She claimed Rs. 1000/- as maintenance allowance for her and their son stating that the revisionist has about 3 acres of land and is earning about Rs. 30,000/- per annum. He is also dealing in milk and is earning about Rs. 1500/- per month...
Ambika Prasad Chaubey and ors. Vs. State of U.P.
Court: Allahabad
Decided on: Nov-24-1994
Reported in: 1996CriLJ356
R.B. Mehrotra, J.1. Accused/appellants Ambikaa Prasad Chaubey, Ram Nagina Singh and Chandra Bhan Singh have preferred this appeal against the judgment and order of Sri. M.H.H. Siddiqui, Additional Sessions Judge, Gyanpur, Varanasi dated 4-9-1978 whereby they have been convicted under Section 302 read with Section 34, I.P.C, and sentenced to life imprisonment and also under Section 307 read with Section 34, I.P.C, and sentenced to 4 years rigorous imprisonment. The trial Court has ordered both the sentences against the. accused/appellants to run concurrently.2. The accused Vijay Bhan Singh who was brother, of accused/appellant, Chandra Bhan Singh was also charged for the aforesaid offences but during the pendency of the sessions trial i n the Court of Sessions Judge, he was allegedly killed in a police encounter. The trial consequently abated against him.3. According to prosecution at about 5 p.m. on 12-4-1975 at village Khanpur, Police Station Gopiganj, Varanasi the aforesaid accused/a...
National Insurance Co. Ltd., Gorakhpur Vs. Jangali Prasad Singh and Ot ...
Court: Allahabad
Decided on: Nov-23-1994
Reported in: I(1995)ACC215; AIR1995All409
ORDERS. C. Mohapatka, J.1. On 31-12-1992 at about 5 p.m. deceased aged about 48 years who was a Railway Khalasi getting salary of Rs. 2095/- met with an accident caused by a vehicle the registration of which is U.P.O. 6705. He left behind his widow, one adult son, one minor son and a minor daughter. The widow, two sons and a minor daughter filed application claiming compensation on account of death of their bread-earner in the accident, attributing the negligent driving of the vehicle.2. Tribunal has held that there was negligent in driving of the vehicle and accordingly, the owner is responsible to pay compensation and insurer having received the premium and having issued the policy is to indemnify the owner, as a result of which it can be made liable and be directed to pay the compensation.3. On perusal of the material on record, we are satisfied that these findings cannot be assailed which are reasonable and appropriate.4. Coming to the question of quantum, Sri A. K. Gaur, learned c...
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