Allahabad Court July 1995 Judgments
Commissioner of Income-tax Vs. Subhash Chand Dinesh Chand Kattha and A ...
Court: Allahabad
Decided on: Jul-27-1995
Reported in: [1995]216ITR676(All)
1. Heard Shri R.K. Agarwal for the Revenue and Shri Vikram Gulati for the assessee.2. This is an application under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act').3. Admittedly, the legal position is not disputed that bonus amount paid to the workers is an allowable deduction under Section 36(1)(ii) or under Section 37 of the Act provided the same is paid in accordance with the statutory provisions of the Payment of Bonus Act, 1965, but under the garb of bonus if excess payment is made, the same is not covered either under Section 36(1)(ii) or Section 37 of the Act.4. This being so, the authority referred to by learned counsel, i.e., CIT v. Autopins (India) : [1991]192ITR161(Delhi) has no application to the facts of this case.5. Thus, the following question of law does arise out of the order of the Tribunal :' Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in holding that the sum of Rs. 23,976 being the a...
Tag this Judgment!J.N. Tripathi Vs. Vice Chancellor, Banaras Hindu University and ors.
Court: Allahabad
Decided on: Jul-27-1995
Reported in: [1995(71)FLR1082]; (1996)IIILLJ801All
R.H. Zaidi. J.1. Petitioner under Article 226 of the Constitution of India prays for a writ, order or direction in the nature of certiorari quashing resolution No. 91 dated June, 20/22, 1984 of the Executive Council, hereinafter referred to as the University, arrayed as respondent No. 2 as well as for quashing the order dated December, 17, 1984 passed by the Registrar of the University, arrayed as respondent No. 3.2. The relevant facts of the case are that the petitioner was appointed as Junior Clerk in the University on April 14, 1964. On March 1, 1973 he was promoted to the post of Senior Clerk and was confirmed on the said post on March 1, 1975. Petitioner was implicated in a criminal case under Sections 408/477A I.P.C. and was convicted and sentenced to one year Rigorous imprisonment by the Magistrate concerned vide its judgment and order dated December, 16. 1982. During the pendency of the trial of the aforesaid case, petitioner was placed: under suspension by the University vide ...
Tag this Judgment!Ashutosh Srivastava and ors. Vs. State of U.P. and anr.
Court: Allahabad
Decided on: Jul-27-1995
Reported in: II(1996)DMC670
I.S. Mathur, J.1. This petition under Section 482, Cr. P.C. is directed against the order dated 31.1.1995 requiring personal appearance of the petitioners in the Court in Criminal Case No. 545 of 1994 under Section 406, I.P.C.2. The relevant facts are not in dispute. The opposite party No. 2, Smt. Namita Anand, daughter of Dr. Anand Swarup Ashthana, a practising physician at Hardoi, was married to petitioner No. 1, Ashutosh Srivastava. The petitioners 2 and 3 are parents of Ashutosh Srivastava. Some differences appear to have arisen between Smt. Namita Anand and the petitioners as a result of which she went back to her parents. A decree of divorce is alleged to have been given. Smt. Namita Anand filed a complaint case under Sections 405/406, I.P.C. which is pending in the Court of Chief Judicial Magistrate, Hardoi. The complaint has been filed with the allegations that the articles mentioned in the list filed with the complaint were received by her as marriage gifts but have not been r...
Tag this Judgment!Ram Mohan Singh and Etc. Vs. the State
Court: Allahabad
Decided on: Jul-27-1995
Reported in: 1996CriLJ692
S.N. Saxena, J.1. Both these appeals arise out of a common judgment and they are therefore being decided together. Criminal Appeal No. 1951 of 1951 - Ram Mohan Singh v. State shall be the leading appeal.2. The appeals are directed against the judgment of conviction dated 29-8-1980 and sentence dated 30-8-1980 of Shri R.R. Jatav, the then learned Sessions Judge, Hamirpur hereby he had decided Sessions Trial Nos. 7 of 1977, 38 of 1977 and 62 of 1977 under Section 396 IPC. He found the appellants guilty under Section 396 IPC, and awarded the sentence of life imprisonment to Ram Mohan Singh and 10 years rigorous imprisonment to Gulab Singh. A lesser sentence was awarded to Gulab Singh in view of his old age. The State has not preferred appeal against the quantum of sentence awarded to Gulab Singh. The appeals are pending for the last about 15-years and at such a late stage, we do not find it proper to issue notice to Gulab Singh for enhancement of his sentence although we arc of the opinio...
Tag this Judgment!Olympic Petroproducts Ltd. Vs. Union of India (Uoi)
Court: Allahabad
Decided on: Jul-27-1995
Reported in: 1996(83)ELT270(All)
ORDER1. By this petition, the petitioner seeks a writ in the nature of mandamus directing the respondents to release the seized goods forthwith during the pendency of the writ petition.2. In short the case is that the petitioner M/s. Olympic Petroproducts Limited is engaged in the manufacture of Polyester Monofilament Yarn, the same is chargeable under the Central Excise Tariff Act, 1985.3. It is submitted that the Central Excise Department of Meerut visited the premises of the petitioner's mill on 23-8-1994 and seized a truck bearing registration No. U.P.SC/3718 which was loaded with 1039.50 Kgs of Polyester Monofilament Yarn. The truck was parked inside the factory premises, on demand the driver could not produce the relevant excise papers i.e. gate pass for transportation of the seized goods as required under Rule 52A of the Central Excise Rules, 1944, The truck, therefore, was seized alongwith the loaded goods,4. Against the said seizure the petitioner preferred a writ petition No....
Tag this Judgment!Smt. Amarawati and anr. Vs. State of U.P.
Court: Allahabad
Decided on: Jul-25-1995
Reported in: 1996CriLJ1347
M. Katju, J.1. One of the points urged by the learned counsel for the applicants is that this Court should direct that the applicants, who are ladies, should not be arrested till the conclusion of the trial.2. In the decision of a five Judge Full Bench of this Court in Dr. Vinod Narain v. State of U.P, in Writ Petition No. 3643 of 1992 (1996 Cri LJ) it has been held that this Court cannot direct consideration of bail on the same day and by a 3-2 majority it was also held that this Court cannot even direct grant of interim bail. It may be mentioned that the only 2 questions referred to the Full Bench were whether the High Court can direct consideration of the bail application on the same day it is moved, and whether this Court can direct grant of interim bail. No other question was referred. However while dealing with the questions referred Hon'ble PALOK BASU, J. (whose view has been followed by two other Hon'ble Judges) has also observed as follows:'once disclosure of cognizable offenc...
Tag this Judgment!Gaya Prasad Vs. State of U.P.
Court: Allahabad
Decided on: Jul-24-1995
Reported in: 1996CriLJ1599
ORDERT.P. Garg, J.1. This appeal by Gaya Prasad son of Janki Sahu resident of Chakeri, Sewan (Bihar), accused is directed against his conviction under Sections 328/379, IPC and sentence to undergo rigorous imprisonment for seven years, and also to pay a fine of Rs. 500/- or in case of default of payment of fine, to further undergo Rigorous Imprisonment for three months and also to undergo Rigorous Imprisonment for one year under Section 379, IPC passed by Addl. District & Sessions Judge, Jhansi vide his judgment dated 15-12-1990.2. Brief facts giving rise to the present appeal are as under:-On 6-1-90, at about 1 p.m. Kaleshwar, complainant was present under the 'Peepal' tree on platform No. 1 of Jhansi Railway Station. He was eating 'Puries'. The accused approached him and requested him for giving him Puries as he was feeling hungry. Kaleshwar gave him some money to purchase Puries. Thereafter, Kaleshwar boarded the train as he was to go Chhapra. The accused also followed him. After ta...
Tag this Judgment!Shiv Charan Vs. State of U.P.
Court: Allahabad
Decided on: Jul-21-1995
Reported in: 1996CriLJ1286
S.C. Jain, J.1. This appeal has been filed by the appellant Shiv Charan against judgment and order dated 22/23-8-79 passed by the 1st. Addl. District & Sessions Judge, Bareilly convicting the appellant under Section 307 I.P.C. and sentencing him to undergo three years rigorous imprisonment.2. The facts giving rise to this appeal are that Smt. Ram Shre is the daughter of the complainant, Smt. Sukh Dei, P.W. 1, and she is married to Shiv Charan, Appellant of this appeal. Mohan lal, P.W.2, injured, is the brother of Smt. Sukh Dei and maternal uncle of Smt. Ram Shree. After the marriage of Ram Shree with the accused, Shiv Charan. he treated her cruelly as a result of which she came to the house of her mother prior to the occurrence. On 23-3-1978 at about 9 P.M. Smt. Sukh Dei. Smt. Ram Shree and Mohan Lal, injured, were present at the house of Smt. Sukh Dei in Kamla Colony, Civil Lines Bareilly. Shiv Charan, appellant, came there and he insisted that Smt. Ram Shree should be sent along with...
Tag this Judgment!Ejaz Ahmad Vs. Asstt. Distt. Electiion Officer, Azamgarh and Others
Court: Allahabad
Decided on: Jul-19-1995
Reported in: AIR1996All128
ORDERPalok Basu J.1. Sri Ejaz Ahmad has filed this writ petition against the order dated 16-5-1995 (Annexure-5), whereby his nomination for contesting election for the office of Adhyaksh Zila Panchayat, Azamgarh has been rejected by the Assistnat District Election Officer, Azamgarh.2. When this writ petition was filed on 19-5-1995, time was obtained by the counsel for the State Election Commission to obtain instructions. Thereafter, a counter affidavit has been filed, a copy of which has been served on the petitioner's counsel on 25-3-1995. Rejoinder affidavit has also been filed. As prayed, the matter being extremely urgent is finally disposed of at the admission stage.3. Dr. R. G. Padia and Sri Govind Krishna on behalf of the petitioner Sri Ejaz Ahmad, and Sri Aditya Narain, Standing Counsel for the State Election Commission and Sri Kirpa Shanker, learned Standing Counsel for the Exective Officer, have been heard at sufficient length for and against this Writ petition. Each and every...
Tag this Judgment!Commissioner of Income-tax Vs. Janta Cold Storage and Allied Industrie ...
Court: Allahabad
Decided on: Jul-19-1995
Reported in: [1996]220ITR42(All)
1. Shri Bharati Ji Agarwal is present for the Revenue. None is present for the respondent.2. This is an application under Section 256(2) of the Income-tax Act, 1961.3. Having heard Shri Bharati Ji Agarwal and perusing the record, we are of the opinion that the following question of law docs arise out of the order passed by the Tribunal :' Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in holding that the cold storage building was a 'plant' and was accordingly eligible for depreciation at the rate of 15 per cent. ?'4. The Income-tax Appellate Tribunal is, therefore, directed to draw up a statement of the case and refer the above quoted question of law to this court....
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