Allahabad Court April 1997 Judgments
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Jalam and Etc. Etc. Vs. the State
Court: Allahabad
Decided on: Apr-22-1997
Reported in: 1998CriLJ2103
Kundan Singh, J.1. Karan, Thalua, Har Bhchan, Gorey Lal, Lakshman, Jalam, Phund, Hira Lal, Tulsi and Halka have preferred the aforesaid criminal appeals against the judgment and order dated 30-6-1980 by Sri S.N. Singh, the then Addl. Session Judge, Lalitpur in Sessions Trial No. 78 of 1979 whereby all the appellants have been convicted under Sections 302/149, I.P.C. and sentenced to imprisonment for life. They have also been convicted under Sections 307/149, I.P.C. and sentence to seven years R.I. They have further been convicted under Sections 323/149, I.P.C. and sentenced to one year R.I. each. Halka has also been convicted under Section 148, I.P.C. and sentenced to one and a half years R.I. while other appellants have been convicted under Section 147, I.P.C. and sentenced to one year R.I. each. As all the appeals of the appellants stated above are connected and arise out of one and the same incidence, they are being disposed of by this common judgment. 2. The informant Vinod Kumar P...
Sindh Detergent and Chemicals Pvt. Ltd. Vs. Cegat
Court: Allahabad
Decided on: Apr-22-1997
Reported in: 1997(73)LC277(Allahabad)
ORDERM.C. Ararwal, J.1. By this petition under Article 226 of the Constitution of India, the petitioner challenges the orders dated 28.12.1995 and 11.3.1996 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi in Appeal Nos. E/1130-1133/95-NB and E/1132-1133/95-NB respectively under the proviso of Section 35F of the Central Excises and Salt Act, 1944.2. When the petition first came up before this Court on 30th of April, 1996 it was ordered as under:However, it is provided in the meantime that if the petitioner furnishes security other than cash and bank guarantee in respect of the amount of pre-deposit directed by the learned Tribunal vide order dated 28.12.1995 the latter shall accept the same and proceed to hear and decide the appeals No. E/1130-1132/95-NB expeditiously so that justice may not be denied to the petitioner for want of available fund to satisfy the condition of pre-deposit.3. The learned Standing Counsel for the respondents was granted two week...
Hem Electric Manufacturing Company Pvt. Ltd. Vs. Superintendent of Ce ...
Court: Allahabad
Decided on: Apr-22-1997
Reported in: 1997(72)LC15(Allahabad)
1. The contention of the petitioner is that against the order of the adjudicating authority an appeal was filed (See appeal memo, Annexure-12 to the Writ Petition). It is averred that with the appeal memo the petitioner also made stay and waiver applications, which are pending.2. The grievance of the petitioner is that without awaiting decision on the stay and waiver application the respondents are rushing up with the recovery.3. Upon hearing the parties, the petition is disposed of finally directing the Appellate Tribunal Customs, Excise and Gold (Control), New Delhi, respondent No. 4 to decide the stay and waiver application, if any made, within two weeks from the date a certified copy of this order is produced before him by the petitioner who undertakes to produce the same within one week from today. Until decision on stay and waiver application by respondent No. 4, no further steps will be taken by the respondents to recover the impugned duty.4. If steps as aforesaid are not taken ...
Ashok Kumar Misra Vs. L.H. Sugar Factory Ltd.
Court: Allahabad
Decided on: Apr-21-1997
Reported in: (1998)ILLJ32All
R.A. Sharma, J.1. Service of the appellant who was an employee of L.H. Sugar Factory, Pilibhit (hereinafter referred to as the Sugar Factory) was terminated by the management in 1993. Against the said order he filed a Writ Petition No. 11783 of 1993 before this Court in which an interim order was passed by this Court. During the pendency of the above writ petition, petitioner was transferred by the management from Pilibhit to Lucknow. Against the transfer order he filed a second Writ Petition No. 39915 of 1994. Both these writ petitions have been dismissed by the learned Single Judge on two grounds, namely, (i) the petitioner has an alternative remedy before the Industrial Tribunal/Labour Court constituted under the Industrial Disputes Act and (ii) writ petition against private sugar factory is not maintainable. Being aggrieved by the Judgment of the learned single Judge, the appellant has filed two special appeals Nos. 213 of 1997 and 214 of 1997.2. Sri K.P. Agarwal, learned counsel f...
Amar Nath Misra and Another Vs. the District Inspector of Schools, Bal ...
Court: Allahabad
Decided on: Apr-17-1997
Reported in: AIR1997All358
ORDERR.A. Sharma, J.1. There are three different groups in the Committee of Managementof Shahee Mangal Pandey Inter College, Nagwan, Ballia (hereinafter referred to as the College), each claiming the exclusive right to manage the College on the basis of elections of the Managing Committee held by them on different dates. The Commitleeof Management of which Sri Manager Singh was the manager is said to have been elected on 28-6-1990. The Committee of Management of which Sri Amar Nath Misra was the Manager is slated to have been elected on 18-5-1991. The third faction of the Management of which Sri Nagendra Kumar Palhak, was the Manager claims to have been elected on 15-6-1992. There being dispute amongst the three diffferent groups regarding the right to manage theCollcgc.lhe matter was referred to the Deputy Director of Education under Section 16-A(7) of the U.P. Intermediate Education Act (hereinafter referred to as the Act)). The Deputy Director of Education vide order dated 19-6-1993...
Commissioner of Income-tax Vs. Purshottam Das Rais
Court: Allahabad
Decided on: Apr-17-1997
Reported in: (1997)143CTR(All)382; [1998]229ITR557(All); [1997]95TAXMAN171(All)
1. The Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, has referred the following question under Section 256(2) of the Income-tax Act, 1961 (for short, 'the Act'), for opinion of this court :'Whether the Tribunal was legally correct in holding that in the case of the partner of a registered firm, deduction under Section 80L of the Income-tax Act is allowable in respect of his share income in the firm as allocated in terms of the provisions of Section 67(2) of the Act ?'2. The facts as stated in the statement of case by the Appellate Tribunal are that the assessee is an individual, that during the accounting year corresponding to the assessment year 1974-75 he was a partner in Purshottam Das Rais, Gorakhpur, that the said firm had interest income, inter alia, that the income from interest accrued mainly on fixed deposit receipts or on bank accounts; consequently, the assessee claimed deduction under Section 80L of the Act in respect of his share in the income of the aforesaid...
Anil Shoe Corner Vs. Commissioner of Trade Tax
Court: Allahabad
Decided on: Apr-15-1997
Reported in: [2003]133STC64(All)
M.C. Agarwal, J. 1. By this revision petition under Section 11 of the U.P. Trade Tax Act, the dealer revisionist challenges an order dated December 9, 1994, passed by the Trade Tax Tribunal, Meerut, whereby it partly allowed the dealer's second appeal and reduced the assessed turnover.2. I have heard Sri R.R. Agarwal. learned counsel for the revisionist, and Sri C.S, Singh, learned Standing Counsel for the Commissioner.3. The revisionist deals in purchase and sale of shoes. During the year under consideration, the dealer had shown sales for Rs. 25,700 of shoes purchased from the registered dealers and it was claimed that the sale was exempt from tax. The books of account were not accepted by the assessing officer, who estimated the turnover at Rs. 1,35,000 out of which he estimated the sales to the extent of Rs. 1,15,000 representing the sale of shoes out of tax-paid U.P. purchases and sales worth Rs. 20,000 were held to be taxable. The dealer appealed to the Assistant Commissioner (Ju...
Shriram Pistons and Rings Ltd. Vs. Commissioner, Trade Tax
Court: Allahabad
Decided on: Apr-15-1997
Reported in: [2003]133STC39(All)
M.C. Agarwal, J. 1. By this revision petition under Section 11 of the U.P. Trade Tax Act the dealer revisionist challenges an order dated March 15, 1996, passed by the Trade Tax Tribunal, Ghaziabad, whereby it partly allowed the dealer's appeal and confirming orders of the authorities below on certain points remitted the matter to the assessing officer for decision on certain other points.2. I have heard Sri Bharat Ji Agarwal, Advocate assisted by Sri Rakesh Kumar Agarwal, learned counsel for the revisionist and Sri C.S. Singh, learned Standing Counsel for the Commissioner, respondent.3. The first point relates to a turnover of Rs. 7,07,740 which according to the dealer was transfer of stock to its Delhi branch while the authorities below have treated the same to be inter-State sales made to M/s. Inalsa Pvt. Limited of Delhi.4. The dealer admittedly, has a depot at Delhi from where it conducts its business. During the year under consideration the goods worth Rs. 67,15,831 were sent to ...
Alladiya Old Iron Scrap Dealer Vs. Commissioner of Trade Tax
Court: Allahabad
Decided on: Apr-15-1997
Reported in: 1999(107)ELT19(All); [2003]133STC73(All)
M.C. Agarwal, J.1. By this revision petition under Section 11 of the U.P. Trade Tax Act, the dealer challenges the order dated September 13, 1996 passed by the Trade Tax Tribunal, Moradabad whereby it allowed Commissioner's second appeal and held the sale of iron scrap made by the dealer taxable.2. I have heard Sri M. Manglik, learned counsel for the revisionist and Sri U.K. Pande, learned counsel for the Commissioner-respondent.3. Admittedly, the revisionist deals in iron scrap which it purchases from others. The assessing officer estimated the turnover at Rs. 3 lacs out of which sales to the extent of Rs. 1,28,800, that were made against form III-B, were treated as exempt and the rest of the sales which have been described as sales of goods purchased from unregistered dealers amounting to Rs. 1,71,200 were taxed. On appeal, the Assistant Commissioner held that the sale of iron scrap is taxable when it is made by manufacturer or importer and that the present dealer was neither an impo...
Devendra Kumar Misra Vs. State of U.P.
Court: Allahabad
Decided on: Apr-15-1997
Reported in: 1998CriLJ2348
ORDERS.R. Singh, J.1. This application for bail has its genesis in case crime No. 139 of 1996 and 140 of 1996 under Section 8/20(2), 23 of the N.D.P.S. Act registered at P.S. Shoharatgarh Distt. Sidharthnagar. The incident is of 21-9-1996, On that date around 15.30 hours, according to the prosecution case, a police party of P.S. Shoharathgarh was conducting vehicle checking at the Khunuwa inter-section. One of the vehicles checked by the Police at the Inter-section, was the Jeep bearing registration No. MMY 3117, which was on its way to Naugarh. On a diligent search of the passengers in the Jeep, the applicant and co-accused Ram Vilas were found to have been in possession of contraband namely, Charas contained in plastic cane and plastic bag respectively each weighing 7 kilos. Both the accused persons blabbed to the Police that they had smuggled the contraband from Nepal without any authority. The police accordingly arrested and asked them if they wanted to be searched in the presence ...
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