Allahabad Court August 2003 Judgments
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Cit Vs. Simbholi Sugar Mills Ltd.
Court: Allahabad
Decided on: Aug-23-2003
Reported in: [2004]136TAXMAN415(All)
ORDERThis Income Tax Reference has been made for our opinion on the following questions of law :'1. Whether on the facts and in the circumstances of the case, the Tribunal was legally correct in upholding the order of the Commissioner (Appeals) on the ground that the machineries on which the extra shift allowance is claimed are not covered by stationery plant as contemplated in clause (iii)-(iv) (I) of Appendix-I of rule 5 of Income Tax Rules, 1962?2. Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in upholding the order of the Commissioner (Appeals) on the ground that the machineries coming in contact with molasses, cane juice, etc., were considered as coming in contact with corrosive chemicals?'2. Heard Shri Majahan, learned counsel for the revenue and Shri S.D. Singh, learned counsel for the respondent-Mill.3. There is no dispute at the Bar that the matter is squarely covered by the judgment of the Honble Supreme Court in Saraswati Indust...
Devidayal Aluminium Pvt. Ltd. Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Aug-22-2003
Reported in: [2006]143STC199(All)
Prakash Krishna, J.1. Whether the appeal filed by the dealer-applicant was maintainable under Section 9 of U.P. Sales Tax Act, 1948, in view of Clause (1-B) of Section 9 of the Act, is the question involved in the present case.2. The dispute relates to the assessment year 1986-87 with regard to inter-State sale. The applicant-dealer in the monthly returns admitted the tax liability at the rate of 2 per cent. The disclosed gross turnover is Rs. 23,45,666.02.3. The assessee admitted sale of pressure cookers, spare parts and aluminium utensils and admitted the tax liability at the rate of 4 per cent covered by form C. It could not produce form C in respect of admitted turnover of the aforesaid items for Rs. 94,599.23. The assessing authority imposed tax at the rate of 10 per cent. In the return the applicant admitted the sale of aluminium coil with and without form C at the rate of 2 per cent. The assessing authority imposed tax on sale of aluminium coil covered by form C at the rate of 4...
Shanta Bai Vs. Life Insurance Corporation of India and ors.
Court: Allahabad
Decided on: Aug-21-2003
Reported in: I(2004)ACC153; II(2004)ACC791; 2004ACJ1614
M. Katju, J.1. This writ petition has been filed for quashing the impugned orders dated 25.11.2000 and 18.12.2001 (Annexure 10 to the petition) and for a mandamus directing the respondents to make payment of the petitioner's insurance claim amounting to Rs. 60,000 with 18 per cent interest.2. Heard the learned counsel for the parties.3. The petitioner is a widow of late Rewa who was working in the railway on the post of khalasi. It is alleged in para 3 of the petition that the petitioner is now old, infirm and sick and is wholly illiterate.4. The petitioner's husband took LIC policy in 1997, copy of which is Annexure 1 to the petition. In 1998 again the petitioner's husband took another policy from LIC known as Bandobasti Bima. The petitioner was a nominee for the policy vide Annexure 2 to the petition.5. In para 9 of the petition it is stated that the insurance policy relating to Table No. 14 is only for the persons who are below 45 years of age and a person above 45 years of age can ...
Commissioner, Sales Tax Vs. Gulati and Co.
Court: Allahabad
Decided on: Aug-21-2003
Reported in: [2005]140STC179(All)
Prakash Krishna, J.1. In these four revisions Commissioner of Sales Tax has raised following questions of law :'Whether, on the facts and in the circumstances of the case, the Sales Tax Tribunal was legally justified to hold that food colour and essences were taxable as foodstuffs or products under Notification No. ST-II-7218/X-6(43)-77 dated September 30, 1977 ?'2. The factual scenario of these revisions is almost undisputed. The dispute relates to the assessment years 1979-80, 1981-82, 1982-83 and 1983-84. The Tribunal by order under revision has concluded that food colour and essences were taxable as foodstuffs or product under the aforesaid notification. Reliance was placed upon the judgment of this Court reported in Anchor Sweet Products v. Commissioner of Sales Tax 1979 UPTC 1290. In that case it was held by this Court that 'gulab jamun mix' sold by the assessee would be 'foodstuffs'.3. The assessee-opposite party is dealer of various items such as empty bottles, biscuits, acryli...
Sanjiv Fabrics Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Aug-21-2003
Reported in: [2004]137STC563(All)
Prakash Krishna, J.1. These four revision petitions arise out of common order dated January 22, 1991 passed by the Trade Tax Tribunal, Meerut, in four Second Appeals Nos. 241 of 1986 (1979-80), ' 211 of 1986 (1981-82), 212 of 1986 (1982-83) and 213 of 1986 (1983-84).2. All the above revisions arise out of penalty order passed under section 10(b) of the Central Sales Tax Act, 1956. The sole controversy involved in all these revisions is as to whether, in the facts and circumstances of the case, penalty under section 10(b) of the Central Sales Tax Act can be imposed or not.3. The common question of law and facts are involved for the assessment years 1979-80, 1981-82, 1982-83 and 1983-84. The applicant is a registered dealer under section 7(2) of the Central Sales Tax Act, 1956 and is carrying on business of manufacture and sale of handloom cloths. He was granted registration under section 7(2) of the Central Act to import raw materials, i.e., 'cotton' and 'cotton yarn' against form C. In...
Shiv Pujan Singh and ors. Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Aug-19-2003
Reported in: 2003(4)AWC3085
Bhanwar Singh, J. 1. All these petitions having issues of common interest are taken-up together for decision.2. All the petitioners have prayed for a writ in the nature of mandamus commanding the respondents to appoint them in Group 'D' services on the posts of Peon and Tracer in accordance with their options. The Government orders (Annexures-1 and 2) whereby restrictions on fresh appointments was imposed, are sought to be quashed by virtue of a writ of certiorari and similarly the order (Annexure-3) issued by the Consolidation Commissioner has also been sought to be annulled.3. The petitioners applied for the posts of Peon and Tracer and in the selection process, they appeared for interview before the Selection Board. Whereas the petitioners No. 1 to 4 of Writ Petition No. 5407 (SS) of 2001, petitioners No. 1 and 2 of Writ Petition No. 153 (SS) of 2002 and the sole petitioner of Writ Petition No. 154 (SS) of 2002 opted for the post of Tracer, the remaining petitioners applied for thei...
Committee of Management, Ram Chandra Singh Khatri Kanya Uchchattar Mad ...
Court: Allahabad
Decided on: Aug-19-2003
Reported in: (2004)1UPLBEC41
R.B. Misra, J. 1. Heard Sri B.D. Mandhyan learned Counsel for the petitioners and Sri Ashok Kumar Singh, Mrs. Rekha Singh and Sri S.S. Sharma, learned Standing Counsel.2. In this petition, the petitioners have challenged the orders dated 30.10.92 and 21.11.92 (Annexure Nos. 13 and 14 to the writ petition) respectively.3. It appears that the respondent No. 4 Smt. Shiv Devi was appointed as a Class IV employee in Ram Chandra Singh Khatri Kanya Uchchattar Madhyamik Vidyalaya, Amroha, District Moradabad on 18.8.1966 and it appears that 1.3.1940 was entered the date of birth of respondent No. 4 in the Service Book, however the correct date of birth 11.8.31 was subsequently mentioned in the returns of the College for the year 1967-68 and on wards After completing the service of 60 years the respondents No. 4 was retired on 31.8.91, however, the authorities have made some objection that when as earlier the year 1940 was entered into, then the subsequent date of birth 11.8.31 entered into the ...
Commissioner, Sales Tax Vs. Arvind Agencies
Court: Allahabad
Decided on: Aug-19-2003
Reported in: [2004]137STC186(All)
Prakash Krishna, J.1. This revision is directed against the order dated January 23, 1992 passed by the Sales Tax Tribunal, Moradabad. The dispute relates to the assessment year 1985-86. The controversy raised by the Commissioner, Sales Tax in this revision is regarding the taxability of Borax. According to him it is taxable as unclassified item. The Tribunal has held that Borax is taxable as mineral at the rate of four per cent.2. Heard the counsel for the parties and perused the record. The controversy involved in the present revision has been set at rest by this Court in Commissioner of Sales Tax v. Vanaspati Agents 1991 UPTC 1320. It has been held that Borax is covered by a Notification No. ST-II-4949/X-10(2)-74 dated May 30, 1975. The relevant portion of the said notification is quoted below :--' 'M' stands for sale by manufacturer in Uttar Pradesh.'I' stands for sale by the importer in Uttar Pradesh.__________________________________________________________________________________...
Committee of Management, Rashtriya Madhyamik Vidyalaya, Through Its Ma ...
Court: Allahabad
Decided on: Aug-19-2003
Reported in: (2003)3UPLBEC2175
V.K. Shukla, J.1. By means of present writ petition, petitioner who claims themselves to be validly elected Committee of Management of the Institution alongwith two other, have filed the present writ petition for quashing the order dated 28.6.2002 (Annexure-20 to the writ petition) passed by the Joint Director of Education (Madhyamik), Vth Region, Varanasi accepting the election of the respondent No. 3 Committee of Management of the Institution.2. In District of Chandauli there is a Society known as Rashtriya Madhyamik Vidyalaya, Rampur Syed Raza, which was duly registered on 12.8.1965 as per the provision contained under Societies Registration Act, 1860. Petitioners No. 2 and 3 claim themselves to be the founder life members of the Society. The aforementioned Society had established a Junior High School known as Rashtriya Madhyamik Vidyalaya, Rampur Syed Raza, District Chandauli and the aforementioned institution upto Junior High School, is being receiving grant-in-aid from the State ...
Sripati Saroj Vs. the Presiding Officer, Labour Court (4) and ors.
Court: Allahabad
Decided on: Aug-18-2003
Reported in: (2004)3UPLBEC2624
Anjani Kumar, J.1. The petitioner-workman aggrieved by the award of the Labour Court, (4), U.P., Kanpur dated 28th November, 1989, passed in Adjudication Case No. 96 of 1987, has approached this Court by means of present writ petition under Article 226 of the Constitution of India, copy whereof is annexed as Annexure-5 to the writ petition.2. The following dispute was referred to before the Labour Court for adjudication:-^^D;k lsok;kstdksa }kjk vius JfedJhifr ljkst] iq= Jh Nsnh yky ifjpkyd] Qrsgiqj fMiks dks vius vkns'k fnukad24-4-1986 }kjk fuycu vof/k 23-7-85 ls 24-4-85 ds vo'ks'k osru ls oafpr djukrFkk fnukad 25-4-86 ls lsok;sa lekIr djuk mfpr rFkk@vFkok oS/kkfud gS ;fn ugha rks lacaf/kr Jfed D;k ykHk@vuqrks'k fjyhQ ikus dk vf/kdkjh gS] fdl frfFk ls ,oa fdl vU; fooj.k lfgr **3. After receipt of the reference, the Labour Court issued notices to both the employers as well as the petitioner-workman, who have put in appearance and filed written statements, rejoinder affidavits and also a...
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