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Allahabad Court January 2000 Judgments

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Jan 06 2000

Hira Lal Ratanlal Vs. Commissioner of Sales Tax

Court: Allahabad

Decided on: Jan-06-2000

Reported in: [2000]120STC606(All)

P.K. Jain, J. 1. Heard Sri Shashi Kant Gupta, learned counsel for the revisionist and Sri Arvind Kumar, learned Standing Counsel.2. Regular assessment for the assessment year 1973-74 was passed on March 28, 1978. The assessee aggrieved by the order filed first appeal which was allowed on September 2, 1981. Department felt aggrieved and filed second appeal before the Tribunal which was dismissed on August 17, 1988. Simultaneously, while passing the assessment order the assessing authority issued notice under Section 21 on March 28, 1978 itself and the assessment order was passed on February 28. 1979. The dealer filed first appeal and the first appellate authority remanded the matter to the assessing authority. Tribunal dismissed second appeal of the revisionist. This order of the Tribunal has been challenged in the revision, under Section 11 of the U.P. Trade Tax Act.3. Sri Shashi Kant Gupta, learned counsel for the revisionist submits that there was no material before the assessing aut...


Jan 05 2000

Mannan Rai Vs. Deputy Director of Consolidation Balia and Others

Court: Allahabad

Decided on: Jan-05-2000

Reported in: 2000(2)AWC1012

B. Dikshtt, J. 1. Petitioner Mannan Rai is an objector under Section 9 (2) of U. P. Consolidation of Holdings Act in respect of Khata Nos. 71 and 77 on which, in the basic years, names of Jagarnath, Shivji and Ram Lal opposite parties were recorded.Admittedly the disputed land belonged to Ratan. Petitioner claimed that he is adopted son of Ratan and, therefore, entitled to succeed. The petitioner in support of his case filed a registered adoption deed dated 7.5.1957 executed by Ratan. He examined Jeera as witness in support of his case, who is attesting witness of the deed. He also filed a school leaving certificate showing Ratan to be his adoptive father and a first information report dated 28.6.1957 wherein Ratan has stated that petitioner is his adopted son. The objections filed by petitioner were rejected by Additional Consolidation Officer Sikanderpur, Ballla. by order dated 6.11.1973. The petitioner preferred two appeals as there were two objections in respect of two sets of plot...


Jan 05 2000

Agra Development Authority Vs. Special Land Acquisition Officer, Agra ...

Court: Allahabad

Decided on: Jan-05-2000

Reported in: 2000(2)AWC1065; (2000)1UPLBEC292

N.K. Mitra, C.J.1. This bunch of writ petitions arises out of land acquisition proceedings initiated pursuant to Notification dated 30.1.1989 under Section 4(1) and declaration made vide Notification dated 8.2.1992 issued under Section 6 read with Section 17(4) of the Land Acquisition Act. (in short the 'Act'). By means of Notifications aforestatedland admeasuring 734.50 acres situate in four villages Chamrauli. Basai, Tora and Makhwali was acquired for construction of buildings, plots and commercial centres under the planned development scheme known as Taj Nagri Phase II of Agra Development Authority, in short 'A.D.A.'2. It appears that a number of writ petitions including Writ Petition No. 5452 of 1990 were filed challenging the acquisition proceedings in respect of lands situate in village Basal and Tora. However, pending such writ petitions the award dated 29.2.1992 was made under Section 11 of the Act. Writ petitions came to be allowed by a Division Bench of this Court vide Judgme...


Jan 05 2000

Brij Raj Meena Vs. State of U.P.

Court: Allahabad

Decided on: Jan-05-2000

Reported in: (2000)2CompLJ1678(All)

ORDERB.K. Rathi, J.1. This is a petition under Section 482, Cr.P.C. to quash the chargesheet and the proceedings of Criminal Case No. 2218 of 1996 State v. Brij Raj Meena and Ors. under Sections 147, 148, 504, 506, 323, 343, 395, 100, 217, 384, 297, 320, 193, 176, 177, 302/120B and 201/34, I.P.C. P.S. Bheempura, District Ballia, pending in the Court of Chief Judicial Magistrate, Ballia.2. The relevant facts are that the petitioner is at present working as Supreintendent of Police. Azamgarh and at the time of incident he was posted as Superintendent of Police, Ballia. The Station Officer, Bheempura Sri Ram Barai Yadav on 7-4-1995 at 1.00 a.m. lodged an F.I.R. at Crime No. 47 of 1995, in which it was mentioned that he along with the police party was on patrol duty when bomb were hurled upon their jeep, in which the Station Officer and the driver of the jeep received injuries. That in this crime one Atal Behari Misra, was over powered by the villagers and during the arrest he also receive...


Jan 04 2000

Param Hans Singh Vs. State of U.P. and Others

Court: Allahabad

Decided on: Jan-04-2000

Reported in: 2000(2)AWC1056; (2000)1UPLBEC312

Aloke Chakrabarti, J.1. This writ petition was heard along with Civil Misc. writ petition Nos. 47781, 47785, 47793, 48529. 48844, 48912, 49015, 49241 and 49242 of 1999.2. Pacts relevant for disposal of this writ petition and other connected matters are that an advertisement was published in daily newspaper dated 8.4.1997 notifying a selection for the posts of Excise Constables in the Excise Department of the State of Uttar Pradesh. A selection committee consisted of four officers of the Excise Department considered the cases of the applicants including the petitioner taking their height measurement as also measurement of chest before and after expansion. Petitioner along with several other candidates were found fit and eligible and names of such selected candidates were notified by order dated 28.8.1997. Upon due compliance of further requirements including medical certificate by the Chief Medical Officer, appointment letters were issued to the selected candidates Including the petitio...


Jan 04 2000

Kanhoria Pipe and Fitting Company Vs. Commissioner of Sales Tax

Court: Allahabad

Decided on: Jan-04-2000

Reported in: [2001]121STC415(All)

P.K. Jain, J.1. Heard Shri Piyush Agrawal, learned counsel for the revisionist and Sri S.P. Kesharwani, learned Standing Counsel appearing for the opposite party.2. The dispute relates to the turnover of Rs. 2,30,000 which the assessee claimed to be of locally purchased goods. The dealer produced bills of local purchase but the same were not accepted by the authorities below on the ground that the selling dealers had given fake registration numbers on the sale vouchers. The department took the view that the dealer had imported the goods and thereafter sold the same in the State of U.P.3. The revisionist deals with the business of purchase and sale of galvanized pipes etc. It is not disputed that sale of galvanized pipes by the manufacturer or importer only is taxable. The assessee has claimed that he made entire purchases from the State of U.P. In support thereof he produced purchase bills. Simply because on the purchase vouchers the registration numbers of the selling dealers were fou...


Jan 03 2000

Pradeep NaraIn Sharma and Another Vs. Satya Prakash Pandey

Court: Allahabad

Decided on: Jan-03-2000

Reported in: 2000(1)AWC678

D. K. Seth, J. 1. By an order dated December 3, 1999, the learned District Judge, Varanasi, had decreed the S.C.C. Suit No. 15 of 1999 ex parte. In the said order, the rate of rent was found as Rs. 2,000 per month and that the revisionists defendants were defaulter for the period January, 1997 till March. 1999 and he accordingly directed payment of arrears of rent at the said rate. Mr. P. K. Ganguly, learned counsel for the revisionists contends that even if an ex parte decree is passed, the learned court has to apply its mind and it cannot accept the pleadings made out in the plaint as a gospel truth. Even in case of ex parte decree, the plaintiff has to prove his case and show that he is entitled to the relief sought for. From the judgment, it does not appear that the Court had applied its mind. On the other hand, it suffers from various infirmities as is evident from the order itself. He further contends that the Court had failed to comply with the provisions of Rule 10, Order VIII ...


Jan 03 2000

Mohmed Rafiqbhai and ors. Vs. Assistant Commissioner of Income Tax

Court: Allahabad

Decided on: Jan-03-2000

Reported in: (2000)67TTJ(All)191

ORDERR.K. Bali, A.M.These three appeals relating to Shri Mohmed Rafiqbhai Ghoghabon, M/s Appollo Hotel, Bhavnagar and Shri Mohmed Nadeem involved common points and are therefore disposed of by a common order for the sake of convenience.2. All the three appeals are first appeals directed against separate orders (it. 19-3-1998, passed by the Assistant Commissioner, Inv. Cir. 1, Bhavnagar under section 158BD read with section 158BC of the Income Tax Act, 1961.3. Briefly the facts are that all the three assessees along with Smt. Mumtazbanu Mohmed Rafiqbhai Ghoghabori were regularly assessed to income-tax by the Income Tax Officer, Ward-5, Bhavnagar. There was a survey conducted by the officers of the IT department on 2-8-199 at the business premises of Smt. Mumtazbanu Ghoghabori-Proprietor of Manali Restaurant and Hotel White Rose. Smt. Mumtazbanu Ghoghabori is a wife of Shri Mohmed Rafiqbhai Ghoghabori who holds general power of attorney for doing business on behalf of Smt. Mumtazbanu Gho...


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