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Allahabad Court March 1997 Judgments

Mar 31 1997

Smt. Vandana JaIn Vs. Chief Judicial Magistrate and ors.

Court: Allahabad

Decided on: Mar-31-1997

Reported in: 1998CriLJ129

ORDERR.N. Ray, J.1. This application under Section 482, Cr.P.C. has been preferred by Smt. Vandana Jain, Director Srishti Carriers Pvt. Ltd., New Delhi. This application has been filed praying for quashing further proceedings in case No. 3169/95 - Shyamdhar Dwivedi v. Smt. Vandana Jain, under Section 138 of the Negotiable Instruments Act and Section 420 I.P.C. pending before the learned C.J.M., Varanasi in case No. 3169/96-Shyamdhar Dwivedi v. Smt. Vandana Jain and they have also prayed for stay the arrest of the applicant till the final disposal of the case. Affidavits have been exchanged.2. It has been contended by the learned counsel for the applicant that on 17-5-1995 an agreement was entered into between M/s. Srishti Carriers Pvt. Ltd. (the Principal) of which the petitioner is a Director and respondent No. 2 (the agent), under the terms of the agreement aforesaid the Agent was required to arrange finances for the Principal in the shape of fully convertable debentures (F.C.D.'s). ...

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Mar 27 1997

Dr. Shivani Agarwal Vs. State of Uttar Pradesh and ors.

Court: Allahabad

Decided on: Mar-27-1997

Reported in: AIR1998All16

ORDERR.H. Zaidi, J. 1. Petitioner, who has appeared in Post Graduate Medical Entrance Examination, 1995, hereinafter referred to as the P.G.M.E.E. 1995 and qualified in the said examination, but according to her was illegally by passed and deprived of an opportunity of the allotment of post graduate medical courses/college, according to her ranking, filed the present petition for issuanceof a writ, order or direction of suitable nature under Art. 226 of the Constitution of India, calling for the record of the counsellings of the post graduate medical examination, 1995 held on 28-2-1996, 31-5-1996 and 5-7-1996, quash the same and direct the respondents to conduct the counselling again. Alternatively, she prays for a writ, order or direction in the nature of a mandamus commanding the respondents to allot a post graduate course to her in Radio Diagnosis or M.D. Gynecology or M.D. Pediatrics or M.D.S.P.M. or M.S. General Surgery, if necessary after creating an additional seal. Prayer to de...

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Mar 21 1997

Pradeep Kumar Har Saran Lal Vs. Assessing Officer

Court: Allahabad

Decided on: Mar-21-1997

Reported in: (1997)141CTR(All)37; [1998]229ITR46(All); [1997]94TAXMAN124(All)

Om Prakash, J.1. This petition is filed by the petitioner, a partnership firm, engaged in the business of alcoholic liquor for quashing the impugned notice dated August 14, 1995, issued under Section 148 of the Income-tax Act, 1961 (referred to as 'the Act'), and for restraining the Assessing Officer, Ward-I, Farrukhabad, from taking up further proceedings pursuant to the impugned notice.2. For the financial year ending on March 31, 1989, relevant to the assessment year 1989-90, the petitioner obtained an excise licence in auction for purchasing and selling country liquor through nine shops as specified in the licence dated May 26, 1988. It is averred that the petitioner paid Rs. 31,55,000 towards licence fee and Rs. 16,01,098 as issue price before purchasing the liquor from time to time during the financial year 1988-89. The total cost price of the liquor purchased during the said year is said to be Rs. 1,95,538.35.3. The petitioner filed a return for the assessment year 1989-90 on Oc...

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Mar 21 1997

Raj Bahadur Yadav Vs. the State of Uttar Pradesh and ors.

Court: Allahabad

Decided on: Mar-21-1997

Reported in: 1998CriLJ103

D.P. Mohapatra, C.J.1. On a reference made by a Division Bench of this Court to answer the following points, this case has been listed before us. The points formulated are:1. Whether under the provisions of National Security Act, 1980, it is obligatory n the detaining authority to inform the detenu that he has a right to make a representation before the Central Government under Section 14 of the and if such information is not given to the detenu while serving the grounds, it shall vitiate the order of detention being in violation of Article 22(5) of the Constitution of India?2. Whether in a case where the detenu has not been informed about his right to make a representation before the Central Government but he has himself otherwise made a representation or his representation made to the State Government has been forwarded to the Central Government and it has been considered and rejected by the Central Government and no prejudice has been caused to him, even then the order of detention ...

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Mar 21 1997

Kanoria Chemicals and Industries Ltd. Vs. Cegat

Court: Allahabad

Decided on: Mar-21-1997

Reported in: 1997(93)ELT665(All)

Sudhir Narain, J.1. The petitioner prays for writ of certiorari quashing the order dated 6-12-1996 passed by Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi, Respondent No. 1.2. The petitioners are engaged in manufacture of pesticidies/insecticides registered under the Central Excise Department. They were served with a show cause notice dated 9-8-1994 alleging that they had cleared the pre-budget stock of pesticides/insecticides without payment of duty during the period 1-3-1994 to 28-5-1994. The petitioners submitted reply stating that they had manufactured goods prior to 1-3-1994 and at that time there was no Central Excise Duty levelled on the same. The Assistant Collector (now designated as Assistant (Commissioner) adjudicated the case and confirmed the payment of duty of Rs. 11,94,200/- and also imposed a penalty of Rs. 5,000/- on the petitioners.3. The petitioners filed appeal before the Collector (Appeals) now designated as Commissioner (Appeals), Allahabad. The a...

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Mar 21 1997

Rakesh Bagla Vs. Director General, Anti-evasion (C. Ex.)

Court: Allahabad

Decided on: Mar-21-1997

Reported in: 1997LC16(Allahabad); 1997(93)ELT668(All)

M.C. Agarwal, J.1. These writ petitions arise out of the same matter raising similar points. The counsel on both sides are common and the pleadings are identical. They were, therefore, heard together finally at the admission stage and are disposed of by this common order.2. In writ petition No. 861 of 1996, the petitioner is Rakesh Bagla, who is the Managing Director of M/s. Alfa Castings Private Limited and M/s. Alfa Springs Limited, both having their registered office at City Centre, Mall Road, Kanpur. In Writ Petition No. l of 1997, the petitioners are Nasir Khan, Shaheed Ali and Basiq Ansari. Nasir Khan claims to be a commission agent supplying scrap to M/s. Alfa Castings Private Limited. Shaheed Ali claims to be an excise clerk in M/s. Alfa Springs Limited and Basiq Ansari claims to be working as excise clerk in M/s. Alfa Castings Private Limited. M/s. Alfa Castings Private Limited is said to be engaged in the manufacture of M.S. ingots from iron, iron scrap and sponge iron etc. O...

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Mar 20 1997

Jai Krishna Ssrivastava Vs. Rajeshwar Dayal (Executive) and Others

Court: Allahabad

Decided on: Mar-20-1997

Reported in: AIR1997All419

ORDERR.R.K. Trivedi, J.1. This appeal is from the judgment and order dated 8-12-1988, passed by the learned single Judge, in Testamentary Case No. 2 of 1985, tiled by appellant under Seclion 302 of the Indian Succession Act, 1925 (hereinafter referred to as the Act) for giving such directions to the Executor as prayed in the petilion.2. Brief fads giving rise to appeal are that Lady Kailasa, widow of late Sir J. P. Srivastava executed a will on 14-10-1960 and appointed Shri Rajeshwar Dayal (respondent No. 1), Shri Narottam Sahgal, 1CS, Shri Venkatachari, ICS, and Rani Phool Kumari, Rani of Sherkol, as the executors of the said will. Lady Kailash died on 12-11-1962 leaving behind two sons, namely Jai Krishna Srivastava (petitioner-appellant), Hari Krishna Srivastava (respondent No. 2) and five daughters, namely Lakshmi (since deceased and now represented by her son Siddharth Narain-respondent No. 3), Smt. Sushila (respondent No. 4), Smt. Sarla Sahgal (respondent No. 5), Smt. Shakuntala ...

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Mar 17 1997

Om Prakash Jaiswal Vs. Collector and ors.

Court: Allahabad

Decided on: Mar-17-1997

Reported in: [1999]96CompCas689(All)

1. The prayer of the petitioner is to quash the recovery proceeding initiated on the basis of the recovery certificate issued by the Benaras State Bank Ltd., against him for realisation of the loan which he has taken from the aforementioned bank for the purpose of purchasing a truck.2. The short point for our consideration, which was pressed by Mr. Chan-del, appearing in support of the petition, is that the loan amount taken by the petitioner cannot be recovered as land revenue in the absence of any agreement ,or a clear cut statutory provision and, thus, the petitioner is entitled to the relief claimed by him. Mr. Chandel further contended that in terms of interim order passed by this court the petitioner has deposited about two lakhs rupees which may be adjusted by the bank towards the loan amount.3. Learned standing counsel, Mr. Yadav, is unable to justify the action of the Collector, Varanasi, respondent No. 1, initiated on the basis of the certificate in question.4. In view of the...

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Mar 17 1997

Smt. Seeta Devi and Etc. Vs. Mata Pher and anr.

Court: Allahabad

Decided on: Mar-17-1997

Reported in: 1998CriLJ645

ORDERO.P. Jain, J.1. Habeas Corpus Writ Petition No. 4056 of 1997 and Habeas Corpus Writ Petition No. 8049 of 1997 are being disposed of by a common order. Sri Kamal Krishna who has appeared for the petitioner in Case No. 4056/97 and Sri Z. K. Hasan who has appeared for the petitioner in Case No. 8049/97 have been heard.2. The allegations in Case No. 4056/97 are that Smt. Seeta Devi and Mahendra are residents of the same village and they fell in love with each other and decided to marry. Both are stated to be major. It is alleged that they got their marriage registered before the Sub-Registrar on 28-9-1996 and it is further alleged that Smt. Seeta Devi is being confined in the house of opposite party No. 2 who is related to her father Mata Pher, opposite party No. 1.3. The allegations in Case No. 8049/97 are that Smt. Sahista Anis, petitioner No. 1 was married to Syed Ejaz Hussain, petitioner No. 2, according to Muslim rites on 21 -12-1995. They lived happily for some time. However, th...

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Mar 17 1997

Commissioner of Income Tax Vs. New Kashmir and Oriental Forwarding Age ...

Court: Allahabad

Decided on: Mar-17-1997

Reported in: (1997)143CTR(All)71

BY THE COURT :At the instance of the Revenue, the Tribunal referred the following question for the opinion of this Court :'Whether, on the facts and in the circumstances of the case, the assessee was entitled to the deduction of Rs. 8,897 being crossing/road expenses ?'2. From a perusal of the Tribunals order dt. 26th May, 1980 relating to the asst. yr. 1974-75, it appears that for allowing deduction of Rs. 8,897, it relied on its earlier order relating to the asst. yr. 1970-71 (ITA No. 1342/All of 1978 dt. 18th January, 1980). The Tribunal allowed similar deduction in the order relating to the asst. yr. 1970-71 saying that 'it is a matter of common knowledge that the truck drivers have to incur such expenses in giving tips etc. to policeman, octroi posts etc. These expenses cannot be said for breach of any law or infraction of law rather they are customary otherwise no truck operator will be able to operate its business'.3. A reference inter-parties (IT Ref. No. 151 of 1981) was made ...

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