Allahabad Court August 1995 Judgments
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Ramdeo Vs. Smt Dulari Devi
Court: Allahabad
Decided on: Aug-28-1995
Reported in: AIR1996All253
ORDER1. The present appeal has been filed by the plaintiff-appellant.2. The facts necessary for adjudication in this appeal are as under:Ram Deo Yadav filed suit No. 30/73 against Smt. Dulari Devi, Smt. Indrawati and Smt. Parvati Devi in the Court of Civil Judge Azamgarh and later on Moti Yadav and Shrawan Yadav were also impleaded as defendants. In the said plaint relief prayed was for specific performance of the agreement for sale dated 27-1-72 by deceased Sri Jhabbar Yadav in favour of plaintiff regardingthe property in dispute and as per that agreement the defendants be directed to execute sale deed in favour of the plaintiff, in the alternative it was prayed that if for any reason it is not possible to get the sale deed executed, there should be a decree for return of earnest money to the tune of Rs. 8000/-paid to defendant at the time of execution of agreement for sale, along with interest thereon.3. The defendants contested the above suit. The trial Court framed issues on the ba...
Commissioner of Income-tax Vs. Allahabad Milling Co. (P.) Ltd.
Court: Allahabad
Decided on: Aug-28-1995
Reported in: [1996]221ITR417(All)
1. The Income-tax Tribunal, Allahabad, has referred the following questions of law under Section 256(1) of the Income-tax Act, 1961, for opinion of this court :' (1) Whether, on the facts and in the circumstances of the case and on a true interpretation of the lease agreement and the memorandum of association of the assessee-company, the Tribunal was legally correct in holding that the income earned by the assessee from leasing out of the cold storage and ice plant to Rajendra Prasad Kishan Lal should be assessed as 'profits and gains' of business and not under the head 'Other sources' ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the income from leasing out of the cold storage and ice plant should be assessed as profits and gains of business in spite of the fact that such income was assessed under the head 'Other sources' till the assessment year 1959-60 ?' 2. An identical question between the parties has been decide...
Commissioner of Income-tax Vs. Smt. Kamla Devi
Court: Allahabad
Decided on: Aug-28-1995
Reported in: [1996]217ITR330(All); [1995]83TAXMAN575(All)
1. This is a reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue to answer the following question of law :'Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in holding that the assessment made on March 28, 1977 is barred by limitation ?'2. The assessee is an individual and the question of law referred to us relates to the assessment years 1971-72 and 1972-73. For the said assessment years, the assessee filed returns of income which were accepted and consequently assessment orders were passed on December 31, 1971, and September 14, 1972, respectively. Subsequently, the Commissioner of Income-tax by order dated December 27, 1973, set aside the assessments made by the Income-tax Officer under Section 263 of the Act and the assessment proceedings were directed to be initiated afresh. The fresh assessments were made by the Income-tax Officer on March 26, 1977, for both the assessment years.3. The assessee ag...
Commissioner of Income-tax Vs. Tara Chand Suraj Mal
Court: Allahabad
Decided on: Aug-28-1995
Reported in: [1996]217ITR315(All)
1. The Income-tax Appellate Tribunal has referred the following question of law for opinion of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the sum of Rs. 24,887 did not form the trading receipts and, therefore, was not assessable income of the assessee ?'2. The assessee is a registered firm and derives income from commission agency and also from some business in its own account in the commodities, namely, sugar and arhar. The assessee filed a return declaring a total income of Rs. 1,09,181. On scrutiny, the Income-tax Officer found that the assessee had debited a sum of Rs. 24,887 in the anamat khata realised by it towards Mandi Samiti fee from the customers, and the Income-tax Officer thus included the said amount towards the income of the assessee. On appeal, the Appellate Assistant Commissioner upheld the order of the Income-tax Officer. The assessee, thereafter, filed a second appeal before the Income-tax Appel...
Shyam Glass Works and anr. Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Aug-28-1995
Reported in: (1997)IIILLJ672All
D.S. Sinha, J.1. Heard Sri Sanjay Kumar Srivastava, holding brief of Sri B.B. Paul, learned counsel appearing for the petitioners.2. Recovery of employers contribution under Section 45B of the Employees' State Insurance Act, 1948 (hereinafter called the 'Act'), is sought to be impugned by the petitioners in this writ petition under Article 226 of the Constitution of India.3. The principal ground on which the recovery is assailed is that the factory run by the petitioners is a 'seasonal factory' within the meaning of Section 2(12) of the Act and as such the provisions of the Act shall not apply in view of the provisions contained in Sub-section (4) of Section 1 of the Act.4. In the counter affidavit filed on behalf of the Regional Director, Employees' State Insurance Corporation, ESIC Bhawan, Sarvodayaganj, Kanpur, the Respondent No. 2, it is asserted that the impugned recovery is in pursuance of the order dated September 1, 1984 passed under Section 45A of the Act determining the quant...
Daljit Singh Vs. Manjeet Kaur
Court: Allahabad
Decided on: Aug-28-1995
Reported in: I(1996)DMC615
R.B. Mehrotra, J.1. The present appeal has been filed by plaintiff/ appellant. The necessary facts for adjudication of the appeal are as under : Daljit Singh plaintiff filed a suit under Section 13 of Hindu Marriage Act for before the Civil Judge, Dehradun, claiming the relief for decree of divorce. The plaintiff has alleged in the plaint that the plaintiff was married with the defendant in October, 1967 in District Dehradun and both resided together and during their wedlock two daughters were born. The plaintiff made an imputation in the plaint that despite being wife, Manjit Kaur did not care for the needs and comforts of the plaintiff and the defendant on the insinuation of her parents used to harass the plaintiff and continually perpetrated cruelty towards the plaintiff, on account of which it has become difficult for the plaintiff to live with the defendant. In the plaint the allegation has also been made that the defendant used to indulge in misbehaviour towards the plaintiff and...
Jaivir Singh Son of Shri Shiv Nath Singh Vs. State of U.P.
Court: Allahabad
Decided on: Aug-28-1995
Reported in: 1996CriLJ1494
G.S.N. Tripathi, J.1. Accused Jaivir Singh was convicted on a charge under Section 392 read with Section 397 I.P.C. by the then IVth Addl. Sessions Judge, Bijnor, vide his judgment and order dated 8- 2-80 passed in S. T. No. 29 of 78, State v. Kulwant Singh and Anr. of the same district. He was sentenced to undergo 7 years R. I. on the said charge, Co-accused Kulwant Singh has been acquitted on totally absurd grounds. However, the State has not filed any appeal against this order of acquittal. The convicted accused Jaivir Singh, appellant has filed this appeal. 2. The prosecution case is contained in the FIR lodged on 24-3-77 at the police station Sherkot, Distt. Bijnor on 20.45 P.M. The incident is said to have taken place in the same evening at about 6 P.M. The distance of the police station from the place of occurrence is about 4 miles. The complainant is Praduman Kumar, PW-3. He has alleged that he along with Garib Das, PW-4, Mawasi, PW-1, Datto Singh and Saddiq Ahmad had gone to t...
Smt. Tulsa Devi Vs. Amar Nath and ors.
Court: Allahabad
Decided on: Aug-28-1995
Reported in: 1996CriLJ1761
ORDERS.C. Jain, J.1. This revision petition is directed against order dated 11-2-1991 passed by Sri O.N. Singh, Sub-Divisional Magistrate, Sadar, Mirzapur in case No. 12 of 1983/1/91 under Section 145, Cr.P.C. holding possession and title of the respondents on the land in dispute and releasing the same in their favour.2. The dispute is with respect to Chak No. 71 constituted out of plots Nos. 114,124-A, 124-B, and 113 sitaute in village Bidauli district Mirzapur, and Chak No. 20 constituted of plots Nos. 112 and 114/ 240 of the same village.3. Admittedly, this property belonged to one Mahavir, deceased. Smt. Gujrati was alleged to be the widow of Mahavir. According to party No. l, Smt. Tulsa Devi, Gujrati wife of Mahavir absconded and she was not traced out and, therefore, she being her niece came in possession of the said property as lawful heir, whereas party No. 2, Amar Nath and another, alleged to be lawful owner and in possession of the said property having purchased the same from...
Km. Shakuntala and ors. Vs. the State of U.P. and ors.
Court: Allahabad
Decided on: Aug-28-1995
Reported in: 1996CriLJ1774
ORDERBhalla, J.1. This action arises out of the judgment dated 6-7-95 passed in the Habeas Corpus Petition No. 36152 of 1994 by which Shyam Narain Shartna was directed to hand over Km. Shakuntala to her father Shri Shambhoo Nath Singh.2. The writ petition No. 36152 of 1994 was filed on behalf of Km. Shakuntala through her father Shambhoo Nath Singh, inter alia, indicating therein that he had engaged Shyam Narain Sharma as a private tutor to teach and guide the petitioner Km. Shakuntala at his residence. On the fateful day i.e. on 31-10-94. Shyam Narain Sharma had taken away the petitioner Km. Shakuntala to the market on the pretext that he would get certain books and other materials for preparation of her High School examination; when she did not turn back, F.I.R. was lodged in the police station in this connection. Since the girl was illegally detained by Shyam Narain Sharma, hence the writ petition was filed before this Court will' the prayer for issuance of a writ in the nature of H...
Standard Surfactants Limited Vs. Union of India (Uoi)
Court: Allahabad
Decided on: Aug-28-1995
Reported in: 1995LC185(Allahabad); 1995(80)ELT783(All)
ORDER1. The petitioner is a limited Company incorporated under the Companies Act, 1956 and is engaged in the manufacture of Soap and Detergents. It is alleged that the petitioner availed the credit of duty under the Modvat Scheme for the purpose of payment of excise duty of Ariel Detergent Cakes of 125 Gms. and Ariel Sachets of 20 Gms. from July, 1994 to September, 1994 to the tune of Rs. 15,83,919.00 and during 1995 till date to the tune of Rs. 17 Lacs. It is alleged that the petitioner was served with the show cause notice dated 21st September, 1994 alleging that the Modvat Credit availed by the petitioner during the relevant time is not admissible on the same on final product. The petitioner sent a reply to show cause notice. It is alleged that since then the matter is pending adjudication before the Collector, Central Excise and nothing has been done in this regard. Discomfiture of the petitioner is in between time the respondents are compelling the petitioner to reverse the balanc...
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