Allahabad Court July 2003 Judgments
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Cit Vs. Padampat Singhania
Court: Allahabad
Decided on: Jul-22-2003
Reported in: [2004]136TAXMAN200(All)
ORDERThe following question has been referred to us for opinion :'Whether on the facts and in the circumstances of the case, on a proper interpretation of rule 3 of the Income Tax Rules, 1962 and section 2(24)(iv) of the Income Tax Act, 1961, the Tribunal was justified in holding that the value of the perquisite of free imported car with chauffeur provided to the assessee by J.K. Cotton Spg. & Wvg. Mills Co. Ltd., of which he was a Director, should be the same as in the case of an employee of the company?'2. However, before we could start the case on merits, we asked the learned counsel for the parties that as to what would be the total amount of tax involved in this matter. Sri Upadhyay respectfully stated that total amount involved in the matter is more than Rs. 6000-7000, for the reason that total valuation of the subject matter has been made to the extent of Rs. 15,000 only.3. In CIT v. Smt. Prakashwati : [1994]210ITR567(All) of this court and in CWT v. Executors of Late Shri D. T....
Cit Vs. Subhash Chand Dinesh Chand Katha and Allied Ind. (P) Ltd.
Court: Allahabad
Decided on: Jul-22-2003
Reported in: [2005]144TAXMAN473(All)
ORDERThe following question has been referred to us for opinion:'Whether on the facts and in the circumstances of the case, the learned Tribunal was legally justified in allowing consequential relief in Surtax case also ?'2. The matter relate to the assessment year 1975-76. The appellate authority had granted certain reliefs to the assessee under the Income Tax Act as well as under the Companies (Profit) Surtax Act, 1964. As the Tribunal dismissed the appeal under the Income Tax Act, as a consequence thereof, it also dismissed the appeal under the Surtax Act.3. We are of the considered opinion that as Surtax was dependent upon the income-tax and the appeal under the Income Tax Act filed by the revenue has been dismissed, the Tribunal was justified in dismissing the appeal under the Surtax Act in the consequence thereof. ...
Swaraj Ashram Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Jul-21-2003
Reported in: 2003(4)AWC2849; (2004)ILLJ80All
D.P. Singh, J.1. Heard counsel for the parties.2. This writ petition arises out of proceedings under Minimum Wages Apt, 1948 (hereinafter referred to as the Act) wherein writ of prohibition has been sought restraining the respondents from proceeding with penal action against the petitioner.3. Brief facts which are necessary for decision of this writ petition are that Swaraj Ashram is a Society registered under the U.P. Societies Registration Act and receives financial aid from the Khadi and Village Industries Commission which is a corporation established under a Central Act. It is asserted that the main object of the society is to provide engagement to weavers, spinners, etc. in their village homes and to encourage khadi and village industry. It is also stated that it runs on a no profit basis. The functioning of the organisation is such that the weavers and spinners do the entire work at their own homes and they are not paid regular wages, but they are given remuneration in accordance...
Suhag Kanch Udyog Vs. State of U.P. and anr.
Court: Allahabad
Decided on: Jul-21-2003
Reported in: 2003(4)AWC2851b
D.P. Singh, J.1. Heard learned counsel for the parties.2. These groups of writ petitions, substantially raise identical issues with some differences on facts which is immaterial for their decision. Therefore, all of them can be disposed of together. For the sake of convenience, facts of Writ Petition No. 5159 of 1987 are being noted and the said writ petition shall be the leading case.3. The primary question raised in the present writ petitions are, whether the State Government was justified in delegating its power under Section 6J (2) of the U. P. Industrial Disputes Act. Subsidiary to it, it has also been urged that the petitioner had been deprived of full opportunity of hearing.4. This writ petition is substantially based on the observations of a learned single Judge of this Court dated 16.8.1983. The observations is quoted in paragraph 3 of the writ petition. The petitioner had contended that they are entitled to the benefit of Section 6J. Earlier when the petitioners had approache...
Keserwani Zarda Bhandar Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Jul-21-2003
Reported in: (2003)3UPLBEC2254
M. Katju, J.1. These two writ petitions are being disposed off by a common judgment.2. Heard learned Counsel for the parties.3. In Writ Petition No. 7756 of 1995 the prayer of the petitioner is for quashing the impugned demand dated 14.2.1995 Annexure -1 to the writ petition demanding Mandi fee from the petitioner and asking him to obtain licence under Section 17 of the U.P. Krishi Utpadan Mandi Adhiniyam, 1964 (hereinafter referred to as 'the Act'). The petitioner has also prayed for a mandamus directing the respondent Mandi Samiti, Allahabad not to charge any Mandi fee or tax on the Zafrani Patti and Zafrani Zarda manufactured by the petitioner firm and not to interfere with the petitioner's business of sale and purchase of the above items.4. In Writ Petition No, 40925 of 1997 the petitioner has prayed that the item 'tobacco' mentioned in the Schedule to the Act be declared ultra vires.5. The petitioner is a partnership firm dealing with tobacco. As alleged in Paragraph 3 of the writ...
Ramesh Kumar Vs. Union of India (Uoi), Through Betwa River Board, Thro ...
Court: Allahabad
Decided on: Jul-21-2003
Reported in: (2003)2UPLBEC1728
R.K. Dash and Onkareshwar Bhatt, JJ. 1. Heard learned Counsel for the petitioner. None appears for the respondents.2. One Moti Lal has filed an application for impleadment as respondent. Prayer is refused and impleadment application is rejected.3. This writ petition is filed seeking following reliefs :-'(i) issue a writ, order or direction in the nature of certiorari quashing the impugned auction notice dated 30.5.2003, passed by respondent No. 2 (Annexure No. 2);(ii) issue a writ, order or direction in the nature of mandamus directing and commanding the respondents to allow the petitioner to perform his fishing rights, which were lost because of apathy of respondents between 16.6.2002 to 15.6.2003;(iii) issue any other writ, order or direction, which this Hon'ble Court may deem fit and proper in the circumstances of the case; and (iv) Award the cost of the petition in favour of the petitioner.'4. Sri S.F.A. Naqvi, learned Counsel for the petitioner submits that the petitioner entered ...
Ram AdhIn and ors. (In Jail) Vs. State of U.P.
Court: Allahabad
Decided on: Jul-18-2003
Reported in: 2004CriLJ1899
U.S. Tripathi, J.1. This appeal has been directed against the judgment and order dated 7-12-1988 passed by 5th Additional Sessions Judge, Etawah in S.T. No. 228 of 1986 convicting the appellants Ram Adhin, Ram Naresh and Hari Om under Sections 147, 307 read with Section 149 and 302 read with Section 149, I.P.C. and sentencing each of them one year R.I. under Section 147, I.P.C., 5 years R.I. and fine of Rs. 1000/- under Section 307 read with Section 149, I.P.C. and imprisonment for life under Section 302, read with Section 149, I.P.C. and convicting the appellants Mulayam Singh, Mohar Singh and Dharam Pal Singh under Sections 148, 307 read with Sections 149 and 302 read with Section 149, I.P.C. and sentencing each of them one year R.I. under Section 148, I.P.C., 5 years R.I. and fine of Rs. 1000/- under Section 307 read with 149, I.P.C. and imprisonment for life under Section 302 read with Section 149, I.P.C. All the substantive sentences were ordered to run concurrently.2. The prosecu...
Ambedkar Rashtriya Kalyankari Samiti (Dr.) and anr. Vs. State of U.P. ...
Court: Allahabad
Decided on: Jul-18-2003
Reported in: (2003)3UPLBEC1968
M. Katju, J.1. This writ petition has been filed against the impugned order dated 1.7.2003 passed by the Regional Food Controller, Varanasi, respondent No. 2, copy of which is Annexure 13 to the writ petition.2. Heard learned Counsel for the petitioner and learned Standing Counsel.3. It is alleged in Paragraph 3 of the writ petition that the Petitioner No. 1 is a Society registered under the Societies Registration Act whose registration was renewed for five years from 30.6.2002 vide Annexure-1 to the writ petition. It is alleged in Paragraph 4 of the writ petition that the object of the Society is to extend service to the public and provide various facilities with the collaboration of the State agencies. The Petitioner No. 1 also provides transportation facilities through contract. The Petitioner No. 2 is the Manager of Petitioner No. 1.4. It is alleged in Paragraph 5 of the writ petition that the petitioner Society entered into a contract for three years with the Regional Food Control...
Madhuwan Nagar Sahkari Avas Samiti Ltd. and anr. Vs. Agra Development ...
Court: Allahabad
Decided on: Jul-17-2003
Reported in: (2003)3UPLBEC2507
M. Katju, J.1. This petition furnishes a typical instance of a widespread malady which has infected our Society and the body politic, namely the belief in the rich and mighty of our country that they arc above the law.2. By means of this writ petition the petitioners have prayed for a mandamus directing the respondents not to demolish the houses in Jangjeet Nagar, Agra or the houses of any individual member of the petitioner Society and to regularise the colony of the petitioners on payment of compounding fee.3. The petitioner No. 1 is a Society registered under the Societies Registration Act. It purchased land from agriculturists, which is recorded as abadi land. On that land the Society members have constructed residential houses and the colony is known as Jangjeet Nagar. The Society has 200 members, all of whom have been allotted plots in the colony. It is alleged in Paragraph 3 of the petition that out of them 100 have constructed full-fledged houses and are residing therein and th...
New India Assurance Company Ltd. Vs. Ahmed HussaIn and anr.
Court: Allahabad
Decided on: Jul-17-2003
Reported in: III(2003)ACC665
S.P. Srivastava, J.1. Heard the learned Counsel for the insurer-appellant.2. The appellant has filed the present appeal under Section 30 of the Workmen's Compensation Act feeling aggrieved by the award of Workmen's Compensation Commissioner determining an amount of Rs. 2,13,060/- as compensation to which the dependants of the deceased Shah Nabi @ Guddu were found entitled to on account of his untimely death in an accident involving the motor vehicle, arising out of and in the course of his employment as the cleaner of the offending motor vehicle - a truck bearing registration No. U.P.-25-G-8123. The offending motor vehicle had been insured by the present appellant covering the risk.3. Learned Counsel for the appellant has strenuously urged that even on the finding returned by the Commissioner, it is apparent that at the time of the accident the offending motor vehicle was being driven by the cleaner - Shah Nabi @ Guddu and m this view of the matter since there was no evidence to show t...
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