Allahabad Court November 1997 Judgments
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Tale Singh Yadav Vs. State of U.P. and Others
Court: Allahabad
Decided on: Nov-26-1997
Reported in: 1998(2)AWC1253
S.H.A. Raza, J.1. All the four writ petitions involve common questions of facts and laws, hence they are being decided by a common Judgment.2. The petitioners filed the writ petitions assailing the respective orders of suspension of their Arms Licences granted earlier to them and against the show-cause notices issued to them to explain as to why their licences granted earlier be not cancelled. The notices indicate that the petitioners were involved in certain criminal cases and the antecedents of the licences holders were as such which warranted suspension of their licences in public interest. On the basis of the police reports the respective District Magistrates while suspending their licences directed the petitioners to surrender their Arms to the police.3. Relying upon the precedents of this Court in Vinod Kumar Verma v. State of U, P. and others, 1994 (24) ALR 30 and Abdul Aziz v. Commissioner, Faizabad Division and others, 1993 (11) LCD 619, it was vehemently contended that under ...
Commissioner of Income-tax Vs. Associate Metals Company (P.) Ltd.
Court: Allahabad
Decided on: Nov-26-1997
Reported in: (1998)149CTR(All)246; [1999]235ITR745(All)
1. The Income-tax Appellate Tribunal, Delhi Bench 'C', Delhi, has referred the following questions of law for opinion of this court that arose out of its order in I. T. A. No. 124 (Delhi) of 1979 for the assessment year 1975-76 :'1. Whether the Tribunal was right in holding that the assessee was engaged in the manufacture of iron and steel (metal) within the meaning of item No. 1 to the Fifth Schedule of the Act ? 2. Whether, on the facts and in the circumstances of the case, the assessee was entitled to development rebate at a higher rate of 25 per cent, under Section 33(1)(b)(B)(i) of the Act ?'2. The facts that were not in dispute and have been accepted by the Tribunal are that the assessee is a private limited company carrying on the business of manufacture of iron plates from ingots purchased by it from the open market. It claimed that it was manufacturing iron and steel (metal) as stated in item No. 1 of the Fifth Schedule to the Income-tax Act, 1961, and was entitled to higher d...
Commissioner of Income-tax Vs. Ishtiaq Hussain
Court: Allahabad
Decided on: Nov-26-1997
Reported in: [1998]232ITR673(All); [1998]98TAXMAN419(All)
1. The Income-tax Appellate Tribunal, Delhi Bench, has referred the following question of law for the opinion of this court under Section 256(1) of the Income-tax Act, 1961, at the instance of the Commissioner of Income-tax, Lucknow : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in cancelling the penalty imposed upon the assessee on the ground that the assessee had discharged his onus under the Explanation to Section 271(1)(c) of the Income-tax Act, 1961 ?' 2. The assessee was a partner in two firms, namely Janta Ice and Cold Storage, Moradabad, and Swantantra Grin Nirman Rastriya Udyog, Moradabad. In the assessment year 1971-72 two additions of Rs. 61,500 and Rs. 60,000 were made to the income of the assessee as income from undisclosed sources, respectively, under the heads (i) agricultural account, and (ii) Smt. Mukhtary Begum. Likewise in the assessment year 1972-75 an amount of Rs. 20,000 was added as income from undisclosed sources under ...
Rameshwar Yadav Vs. State
Court: Allahabad
Decided on: Nov-26-1997
Reported in: 1998CriLJ3859
ORDERKundan Singh, J.1. This revision has been directed against the judgment and order dated 4th July 1984 passed by Sri Satya Narain, the then Special Judge (Economic Offences)/Additional Sessions Judge, Jhansi, in Criminal Appeal No. 186 of 1981 (Rameshwar Yadav v. State of U.P.) dismissing the appeal, confirming the conviction and sentence of one year's rigorous imprisonment and a fine of Rs. 1000/- and in default of payment of fine to further undergo rigorous imprisonment of she months under Section 7 read with Section 17 of the Food Adulteration Act, which were awarded by Sri U.N. Bansal, Judicial Magistrate I, Jhansi in Case No. 1416 of 1981 by his order dated 8-8-1983.2. In the present case the sample of milk was taken by the Food Inspector at about 10.00 a.m. on 26-6-1981 in Mohalla Bazar Gursain, which was found adulterated and deficient in 44% in fatty material and 54% in non-fatty solids.3. Heard learned counsel for the parties.4. Learned counsel for the applicant pressed th...
Tale Singh Yadav Vs. State of Uttar Pradesh and ors.
Court: Allahabad
Decided on: Nov-26-1997
Reported in: 1998CriLJ2842
ORDERS.H.A. Raza, J.1. All the four writ petitions involve common questions of facts and laws, hence they are being decided by a common judgment.2. The petitioners filed the writ petitions assailing the respective orders of suspension of their Arms Licences granted earlier to them and against the show-cause notices issued to them to explain as to why their licences granted earlier be not cancelled. The notices indicate that the petitioners were involved in certain criminal cases and the antecedents of the licence holders were as such which warranted suspension of their licences in public interest. On the basis of the police reports the respective District Magistrates while suspending their licences directed the petitioners to surrender their Arms to the police.3. Relying upon the precedents of this Court in Vinod Kumar Verma v. State of U.P. 1994 (2) ALR 30 and Abdul Aziz v. Commissioner, Faizabad Division 1993 (11) LCD 619 it was vehemently contended that under Section 17(3) of the Ar...
Ram Adhar Mishra and Others Vs. Chandrika Mishra
Court: Allahabad
Decided on: Nov-25-1997
Reported in: 1998(1)AWC422
D.K. Seth, J.1. This is an application for transfer of Original Suit No. 831 of 1990, Param Deen v. Chandrika and Original Suit No. 1319 of 1990. Chandrika v. Parom Deen and others, which were pending at Gorakhpur.2. The place of residence of both the parties, viz, the plaintiff and defendants were then Situated within the jurisdiction of Gorakhpur Judgeship. Subsequently, a new district Maharajganj has been carved out of Gorakhpur. Accordingly, a new Judgeship has been created in the district Maharajganj.3. By an order dated 24,3.1995, this Court was pleased to seek clarification from the office of this Court as to whether there has been any order of transfer of pending cases relating to the newly created district Maharajganj jurisdiction pending before the Gorakhpur Judgeship.4. The office has put up a note which is on record. It appears that there was no general direction for transfer, on the other hand, the Administrative Committee in its meeting dated 23.5.1990 had held that cases...
Smt. Tulia Vs. State of U.P. and Others
Court: Allahabad
Decided on: Nov-25-1997
Reported in: 1998(2)AWC1399
D. S. Sinha, J.1. Heard Sri Ram Kishun Mishra, holding brief of Sri A.Kumar, learned counsel appearing for the petitioners and Sri A. N. Shukla, learned standing Counsel representing the respondent Nos. 1 and 2. Nobody has appeared for the respondent No. 3.2. Notifications dated 19th November. 1981 and 30th November, 1981, under Sections 4 and 6 respectively, of the Land Acquisition Act, 1894 (hereinafter called the 'Act') are under challenge in these two writ petitions under Article 226 of the Constitution of India.3. It appears that for the public of Varanasi, the Varanasi Development Authority. Varanasi, the respondent No. 3, has framed Habibpura Planned and Developed Housing Scheme in the locality--Habibpura within the limits of Varanasi Nagar Nigam and for this purpose, the land is being acquired through impugned notifications. The provisions of Section 17 of the Act have also been invoked for dispensing with the requirement of an opportunity to interested persons to file objectio...
Rajvir Singh Khokhar Vs. U.P. Public Service Tribunal, Noor Jawahar Bh ...
Court: Allahabad
Decided on: Nov-25-1997
Reported in: 1998(3)AWC1913
S.H.A. Raza and S.R. Alam, JJ.1. The fate of this writ petition hinges on the reply to the question as to whether the impugned order of termination of services of the petitioner simpliciter amounts to order of termination.2. Learned counsel for the petitioner, Mr. Shashi Kant pressed, strongly urged this Court to delve into the foundation of the order to arrive at a conclusion as to whether the order has been camouflaged into an order of termination slmplicitor, when actually it is in the nature of an order of punishment.3. Before dealing with the question mentioned in the foregoing paragraphs, it will be relevant to consider the factual matrix of the case, in short compass, as set out in the writ petition, as well as in the counter-affidavit. The petitioner was appointed as an Assistant Prosecuting Officer, which in brevity be referred to as the A.P.O. by means of the order dated 20.1.1976 passed by the respondent No. 1. The order of appointment indicates that the petitioner was appoi...
Mohan Lal Bahri (Deceased by L.R.S) Vs. K.L. Bahri and ors.
Court: Allahabad
Decided on: Nov-25-1997
Reported in: AIR1998All247
R.N. Ray, J.1. Aggrieved by the judgment and decree passed by Sri Chandra Mohan, District Judge, Banda on 7-4-1977 in Original Suit No. 12 of 1973, defendant No. 1 as appellant has preferred this appeal. Respondent K.L. Bahri filed a suit restraining the defendant Mohan Lal Bahri, Madari Lal Bahri and GirdHar Lal by permanent injunction for using the lane for their individual benefits by transferring or constructing thereon, using etc. and also for injunction for demolition of the constructions shown as A B C D and boundary given in the plaint. The land in suit was the property of the firm M/s. K.L. Bahri & Co. Banda. The petitioner's case is that the plaintiff and defendants Nos. 1 and 2 are real brothers. They entered into partnership agreement on 20-2-53 by registered agreement to form a partnership to carry on whole-sale cloth busyness at Banda in the name and style of M/s. K. L. Bahri & Co. The share of each of the three partners were equal. Till the year 1959, the business was lo...
Sripal Vs. Rajendra Prasad and Others
Court: Allahabad
Decided on: Nov-25-1997
Reported in: 1999ACJ92; 1998(3)AWC2322
D.K. Seth, J.1. This is an application under Section 24 of the Code of Civil Procedure for transfer of claim petition pending before the Motor Accident Claims Tribunal, Etah, to that of Etawah. It is alleged that the accident having taken place at Etah, the claim petition was lodged at Etah in view of provisions contained in sub-section (2) of Section 166 of the Motor Vehicles Act, 1988 as it stood prior to its amendment with effect from 14.11.1994. By reason of amendment incorporated by Act No. LIV of 1994, sub-section (2) has been substituted with effect from 14.11.1994. By reason of the said amendment, the Tribunal constituted either at the place of accident or at the place where the claimant resides or at the place where the defendant resides would have the jurisdiction in respect of such claim. It is alleged that though the opposite party No. 1 has appeared but the opposite party No. 2 has not yet appeared. However, no averment has been made in the affidavit with regard to opposit...
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