Allahabad Court March 2003 Judgments
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Magnum Papers Private Limited Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Mar-11-2003
Reported in: [2006]143STC445(All)
Prakash Krishna, J. 1. This is second round of litigation in the High Court. The petitioner is a new unit under Section 4-A of the U.P. Trade Tax Act, 1948 (hereinafter referred to as 'the Act'). Aggrieved by the order dated January 19, 1988 passed by the Divisional Level Committee, by which eligibility certificate to the petitioner has been denied, the petitioner has preferred the above writ petition.2. The petitioner established a new unit for the manufacture of paper. The date of production is December 6, 1982. The unit was registered under the Factories Act on February 18, 1983. The first purchase of the raw material is dated November 4, 1982 and the date of first sale is February 22, 1983. The petitioner has also obtained licence under the Central Excise Act, which is dated December 3, 1982. The State Government by Government Order No. 8244 dated September 30, 1982 floated a scheme for sales tax exemption to new units set up in the State of Uttar Pradesh. The petitioner filed an a...
Commissioner, Trade Tax Vs. Harishanker
Court: Allahabad
Decided on: Mar-11-2003
Reported in: [2006]143STC420(All)
R.K. Agrawal, J.1. The present revision has been filed against the order dated January 21, 1997 passed by the Trade Tax Tribunal, Varansai, in Second Appeal No. 308 of 1997, relating to assessment year 1995-96.2. Briefly stated the facts giving rise to the present revision are that the opposite party is acting as city booking agency under the supervision and control of Railways. It appears on March 3, 1996, that the Trade Tax Officer (Mobile Squad), Mirzapur, checked the Vehicle No. D.S.D. 7713 in which 15 items of brass utensils were being sent from city booking agency, Mirzapur to Railway Station, Mirzapur. No document (bilty/chalan) was found in the survey/checking. The goods were detained and subsequently it was released on deposit of cash security of Rs. 18,000. The application filed by the opposite party under Section 13A(6) of the U.P. Trade Tax Act, 1948 (hereinafter referred to as 'the Act') was rejected. However, in the appeal filed under Section 10 of the Act, the Tribunal h...
Chaurasia Sandalwood Industries Vs. Dy. Cit
Court: Allahabad
Decided on: Mar-11-2003
Reported in: [2003]131TAXMAN506(All)
M. Katju, J.Heard learned counsel for the appellant and Shri A.N. Mahajan for the department.2. This is an Income Tax Appeal under section 260A of the Income Tax Act, and the relevant assessment year is 1989-90. The books of account of the assessee for this year were rejected as they were found to be incorrect, and the true income of the assessee could not be ascertained from these books. Hence a best judgment assessment was resorted to. The gross profit rate fixed by the assessing authority was 12 per cent which was reduced by the Commissioner (Appeals) to 10 per cent and further reduced by the Income Tax Appellate Tribunal to 8 per cent. .3. Learned counsel for the appellant submitted that even this rate is too high and the gross profit rate of 6.22 per cent disclosed by the assessee should have been accepted. We do not agree with this submission. It is settled law that there is a certain degree of guess work in a best judgment assessment vide Ganga Prasad Sharma v. CIT : [1981]127IT...
Mahendra Kumar Sewti Devi Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Mar-10-2003
Reported in: [2003]263ITR589(All)
1. This is an application under Section 256(2) of the Income-tax Act, 1961, in which the following question has been referred to us for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that partial partition dated April 1, 1973, was invalid as Smt. Sewti Devi, a party to the said partition, was on partition neither allocated any share nor otherwise compensated in lien of non-allocation of share ?'2. Learned counsel for the assessee has invited our attention to the decision of a Division Bench of this court in the case of CIT v. Brahma Swarup and Sons [2002] 253 ITR 604. This decision is distinguishable. In the present case the finding of fact recorded by the Tribunal in para. 4 of its order is that the mother, Smt. Sewti Devi, was allocated no portion of the properties under division nor was she compensated in lieu of the loss of her share in the said properties. We are in agreement with the view taken by the learned Tri...
i.C.i. India Limited Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Mar-10-2003
Reported in: [2003]134STC286(All)
Rajes Kumar, J.1. This is a revision filed under Section 11 of the U.P. Sales Tax Act, 1948 against the order of Tribunal dated September 3, 1990 relating to the assessment year 1982-83.2. The brief facts of the case are that the applicant was carrying on business of manufacture and sales of chemical fertilisers and was registered under the U.P. Sales Tax Act as well as under the Central Sales Tax Act. Applicant purchased electrical goods worth Rs. 5,75,000 from M/s. Bharat Heavy Electricals Limited, Bhopal and for the import of said electrical goods issued one form XXXI No. FY-101782. When the vehicle reached at Masaura check-post on January 6, 1983 the driver of the vehicle submitted bill, builty and form XXXI No. FY-101782. On verification, check-post officer found that in form XXXI details of the bill, builty was not filled and though there was stamp of the applicant but there was no signature of any officer. However, in form XXXI the description of the goods, quantity and value we...
Latoori Singh Vs. Chairman, Aligarh GramIn Bank
Court: Allahabad
Decided on: Mar-10-2003
Reported in: (2004)ILLJ103All
Ashok Bhushan, J. 1. We have heard Sri S.N. Varma, senior advocate assisted by Sri Yeshwant Varma for the appellant and Sri I.M. Tripathi advocate for the respondent.2. This Special Appeal has been filed by the appellant against the judgment of the learned single Judge dated December 3, 2002 passed in Writ Petition No, 48308 of 2002 Sri Latoori Singh v. Chairman, Aligarh Gramin Bank, allowing writ petition in part. Facts giving rise to this Special Appeal briefly stated are; The respondent Latoori Singh is working as Officer Scale II in Aligarh Gramin Bank. A disciplinary enquiry was initiated by the bank against the respondent by issuing chargesheets dated July 31, 2002 and August 9, 2002, the Enquiry Officer was appointed by the disciplinary authority on September 4, 2002 in accordance with the Aligarh Gramin Bank (Officers and Employees) Service Regulations, 2000 with respect to chargesheet dated July 31, 2002. Another Enquiry Officer was appointed by the order dated September 11, 2...
Sushil Kumar Dwivedi Vs. Basic Shiksha Adhikari and ors.
Court: Allahabad
Decided on: Mar-10-2003
Reported in: (2003)2UPLBEC1216
Ashok Bhushan, J.1. We have heard Sri Ashok Khare, Senior Advocate assisted by Sri P.N. Ojha, learned Counsels appearing for the appellant and Sri A.P. Sahi and Sri R.S. Singh, the learned Counsels appearing for the respondent Committee of Management.2. The Special Appeal has been filed by the appellant challenging the judgment dated 5.12.2002 passed by the learned Single Judge in Civil Misc. Writ Petition No. 37030 of 2002 (Sushil Kumar Dwivedi v. Basic Shiksha Adhikari, Banda and Ors.) dismissing the writ petition filed by the appellant.3. Facts giving rise to this Special Appeal briefly stated are :-Tilhar Junior High School, Oran, district Banda is a recognised Junior High School. A post of Head Master in the institution fell vacant for which an advertisement was issued by the Management dated 2.10.1994. The appellant applied in pursuance of the said advertisement and was selected for appointment as Head Master and appointment order dated 25.11.1994 was issued in favour of the appe...
Chairman, Aligarh GramIn Bank Vs. Latoori Singh
Court: Allahabad
Decided on: Mar-10-2003
Reported in: (2003)2UPLBEC1267
Ashok Bhushan, J.1. We have heard Sri S. N. Verma, Senior Advocate assisted by Sri Yashwant Verma for the appellant and Sri I.M. Tripathi. Advocate for the respondent.2. This Special Appeal has been filed by the appellant against the judgment of the learned Single Judge dated 3.12.2002 passed in Writ Petition No. 48308 of 2002, Sri Latoori Singh v. Chairman, Aligarh Gramin Bank, allowing the writ petition in part.3. Facts giving rise to this Special Appeal briefly stated are :-The respondent Latoori Singh is working as Officer Scale II in Aligarh Gramin Bank. A disciplinary enquiry was initiated by the bank against the respondent by issuing charge sheets dated 31.7.2002 and 9.8.2002, the Enquiry Officer was appointed by the disciplinary authority on 4.9.2002 in accordance with the Aligarh Gramin Bank (Officers and Employees) Service Regulations, 2000 with respect to charge sheet dated 31.7.2002. Another Enquiry Officer was appointed by the order dated 11.9.2002 in respect to charge she...
Smt. Bhoori Vs. Additional Sub-divisional Magistrate/Election Tribunal ...
Court: Allahabad
Decided on: Mar-07-2003
Reported in: 2003(2)AWC849; (2003)2UPLBEC1384
Sunil Ambwani, J.1. Heard Sri Ashok Khare, senior advocate, assisted by Sri N. K. Pandey for petitioner and Sri K. A. Ansari and Rajiv Sisodia, advocates for contesting respondent No. 2. With the consent of parties, under the Rules of the Court, this writ petition is being disposed of at the admission stage.2. The writ petitioner has challenged an order dated 26.11.2002 passed by Election Tribunal/Additional Sub-Divisional Officer, Amroha in pending election petition No. 34/28 of 2000 under Section 12C of the U. P. Panchayat Raj Act, 1947 challenging the election of petitioner Smt. Bhoori as Pradhan of village Hatauwa, Post Diduall, Block-Joya, District Jyotiba Phulenagar by which he had directed recount of votes.3. This is a seventh writ petition arising out of the same pending election petition. Brief facts of events which have led upto the date when the impugned order dated 26.11.2002 was made by the Election Tribunal are that petitioner was returned as elected Pradhan of Gram Panch...
Girish Chandra Sonkar Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Mar-07-2003
Reported in: 2003(3)AWC1893
R.B. Misra, J.1. Heard Sri Triveni Shanker, learned counsel for the petitioner as well as Sri S.S. Sharma learned standing counsel along with Sri Deepak Sharma, learned standing counsel for the State.2. In the writ petition, a mandamus has been sought directing the respondents to prepare the list of selected candidate for the purposes of interview on the conditions prescribed in the advertisement and the rules and to take fresh interview after declaration of fresh list. Further, prayer has been made seeking direction of mandamus directing the respondents to declare the result of the examination and for issuance of appointment letter and not to issue appointment letter of the candidates selected on the basis of interview held on 23.3.1999 and 24.3.1999 wherein the marks obtained by the candidates in the High School and Intermediate has been considered. It appears that the State Government issued a notification under the Uttar Pradesh Procedure for Direct Recruitment for Group 'C' posts ...
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