Allahabad Court April 2004 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Agarwal Trading Company Vs. Commissioner of Trade Tax
Court: Allahabad
Decided on: Apr-12-2004
Reported in: (2008)11VST201(All)
Prakash Krishna, J.1. The present revision is directed against the order dated March 28, 1994 passed by the Trade Tax Tribunal, Ghaziabad, in Second Appeal No. 263 of 1992.2. Raising a short controversy present revision has been filed for the assessment year 1986-87. The applicant, a commission agent deals in the food grains, tilhan, etc. Its books of account have been accepted. The only controversy involved in the present case is regarding the taxability of the turnover of food grains amounting to Rs. 16,75,196.81 alleged to have purchased on behalf of ex U.P. principal. The authorities below have negatived the claim of the applicant that these purchases were made on behalf of ex U.P. principal and were inter-State purchase and hence were exempt under Section 3(a) of the Central Sales Tax Act, 1956. The ground for not granting exemption as claimed by the dealer-applicant is, that these purchases were not made, on the facts of the present case, on behalf of ex U.P. principal. The quest...
Brij Mohan Agarwal Vs. Assistant Commissioner of Income Tax
Court: Allahabad
Decided on: Apr-09-2004
Reported in: (2004)188CTR(All)562; [2004]268ITR400(All)
M. Katju, J.1. This writ petition has been filed challenging the notice under Section 148 of the IT Act dt. 14th Nov., 2002 Annex. 6 to the writ petition.2. Heard learned counsel for the parties.3. The petitioner is a HUF and Brij Mohan Agarwal is the Karta of the family. The relevant asst. yr. 2001-02.4. It is alleged in para 6 of the petition that the main source of income of the petitioner is from house property. The petitioner enjoys income from the house property which is said to be commercial premises.It is alleged in para 7 of the petition that during financial year 1999 the petitioner purchased 8,400 shares of M/s Charismatic Tradelinks Ltd. and the purchase of these shares was duly shown in the relevant income-tax return for that year. True copy of the purchase certificate dt. 4th June, 1999 has been annexed as Annex. 1 to the writ petition.It is alleged in para 8 of the petition that during asst. yr. 2001-02, the aforesaid shares were sold to one M/s Yadav & Co. In para 9 of ...
Tirath Raj Upadhyay Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Apr-09-2004
Reported in: 2004(3)AWC2827; (2004)2UPLBEC1652
Sunil Ambwani, J.1. Heard Sri K.K. Misra for petitioner and learned Standing Counsel for respondent.2. In pursuance of order dated 27th January, 2004 Sri Kripal, Deputy Director of Education (Madhyamik), Vth Region, Varansi and Sri Brij Mohan Maurya, District Inspector of Schools, Jaunpur appeared in person on 27th February, 2004 and thereafter on 12th March, 2004.3. The petitioner retired working as Assistant Teacher in Sri Bashnav Bhagawan Deshraj Surya Adarsh Sanskrit Mahavidyalaya, Udai Bhanpur, Kulaha, Jaunpur on 30th June, 1996. After his retirement, his service record was sent to the office of Joint Director of Education, Vth Region, Varansi, for payment of pension. After about four years, the pension was sanctioned on 4th August, 2000 by pension payment Order No. 8079-82. The total outstanding pension dues were calculated Rs. 1,74,401.55. A note appended to the order provided that the sanctioned amount of pension upto December, 1999 shall be paid through the Officer of District...
Girraj Prasad Vs. Smt. Tribeni Devi (Deceased by Lr)
Court: Allahabad
Decided on: Apr-09-2004
Reported in: AIR2004All348
Prakash Krishna, J.1. This is defendant's second appeal. It arises out of original suit No. 171 of 1974 filed by Smt. Triveni Devi, for declaration and cancellation of a gift deed dated 15-12-1962 executed by her in favour of the present defendant appellant, who is the nephew of her husband.2. The suit was instituted on the allegations that the plaintiff is the exclusive owner and in possession of two houses Nos. 1711 and 1722 situate in Mohalla Anta Para. She has been residing over a portion of the house and the rest is in possession of the tenants. She is an illiterate old and Pardanasheen lady and is not aware about the legal formalities. The defendant-appellant used to visit the plaintiff off and on and served her about 10 years ago when she was ill. The defendant provided medicine etc. After gaining her confidence he one day suggested that to save her property and to exclude the other brothers of the defendant who would be otherwise legal heirs after the death of the plaintiff exe...
Shanker Dayal Nigam Vs. Director, Higher Education and ors.
Court: Allahabad
Decided on: Apr-09-2004
Reported in: (2004)2UPLBEC2046
Sunil Ambwani, J.1. Heard Sri R.K. Nigam for petitioner and learned Standing Counsel. Sri P. Padia appears for the College.2. The petitioner has prayed for quashing the order dated 13.1.2004 of the Joint Director of Education (Higher Education), Allahabad by which he has refused to relax the maximum age of the petitioner and to give approval to the irregular appointment of petitioner made in April, 2003, after four years of the advertisement dated 26.3.1999. The petitioner has also prayed for regularising of his services the petitioner as Stenographer in the grade of Rs. 4500-7000 from retrospective effect giving him all the consequential benefits as per selection proceedings already drawn and approved.3. The facts giving rise to this petition are that the petitioner was engaged as Stenographer in Bundelkhand College, Jhansi on daily wages since 1995. The post was advertised for selection on 26.3.1999. The selections were required to be made under Statutes 19.3(c) and (d) of the First ...
Vijay Karan Singh Vs. U.P. State Road Transport Corporation and ors.
Court: Allahabad
Decided on: Apr-09-2004
Reported in: [2004(101)FLR1060]; (2004)3UPLBEC2387
Sunil Ambwani, J.1. Heard Ms. Anu Jaiswal for petitioner and Sri M.P.S. Niranjan for respondent-Corporation.2. The petitioner was appointed as Junior Clerk in Central Workshop of U.P. State Road Transport Corporation at Kanpur, and was posted at the sub-section Training Centre, Kanpur. By an order dated 25.10.1980 passed by Deputy Technical Engineer on 27.10.1980, he was placed under suspension. An FIR was lodged against the petitioner and other officers reporting that Sri K.G.N. Khare, Junior Foreman, and the petitioner working as Junior Clerk in the Training Center prepared false payment sheets and forwarded it to the Account Department after its verification from time office; for payment of wages to the apprentices. Sri Phool Mohd. Qadari, Clerk in the Accounts Section was also found to be involved in conspiracy as he did not take any notice of the over writings, and cuttings in the payment sheets prepared by the petitioner. It was reported that a sum of Rs. 29,835.30 was embezzled ...
Commissioner, Sales Tax Vs. Kunwar Saheb and Co.
Court: Allahabad
Decided on: Apr-09-2004
Reported in: [2004]137STC195(All)
Prakash Krishna, J.1. This is Commissioner's revision under Section 11(1) of the U.P. Sales Tax Act, 1948. The following question of law has been framed in the memo of revision :'Whether the Sales Tax Tribunal was legally justified to hold that the resultant glass strips and other glass items cut out from a glass sheet do not fall under the definition of 'manufacture' despite the fact that Section 2(e-l) of the U.P. Sales Tax Act, 1948 indicates otherwise ?'2. Heard the counsel for the parties and perused the record. Dispute relates to the assessment year 1984-85. In the relevant assessment year the dealer did not admit any tax liability on the sale of looking glass. The assessing authority treating the dealer as manufacturer of looking glass determined the turnover and imposed the tax on self-manufactured looking glass along with other items. This order has been set aside by the first appellate authority and confirmed by the Tribunal by the order under revision.3. The first appellate ...
Commissioner, Sales Tax Vs. Bharat Rope Store
Court: Allahabad
Decided on: Apr-09-2004
Reported in: (2008)11VST236(All)
Prakash Krishna, J.1. Question of law that arises as to whether the turnover of badh (baan) sold by the assessee should be taxed at the rate of 2 per cent as per entry No. 55. Entry No. 55 of Notification No. ST-2-5785/X-10(1)-80-U.P. dated September 7, 1981 reads as follows:December 24, 1986 (copy annexure 55. Yarn of all kinds except those covered by any M or I 2 per cent other notification.2. Heard the counsel for the parties and perused the record.The dealer-opposite party deals in badh (baan), rassi, jute, pattal, etc. The assessing authority for the assessment year in question 1984-85 by its order dated October 7, 1988 found that the turnover of imported badh (baan) in U.P. is taxable at the rate of 6 per cent. This part of the assessment order was confirmed in appeal by the Assistant Commissioner 0udi-cial) dated June 28, 1989. The Tribunal concluded that badh (baan) is covered within the definition of 'yarn of all kinds' and as such is taxable at the rate of 2 per cent. Feeling...
Commissioner of Sales Tax Vs. Chandra Rice Mill
Court: Allahabad
Decided on: Apr-09-2004
Reported in: (2007)9VST647(All)
Prakash Krishna, J.1. This revision is directed against the order dated December 24, 1991 passed by the Trade Tax Tribunal, Bench II, Moradabad in Appeal No. 935 of 1991.2. The dealer-opposite party is a rice miller and is registered both under the U. P. Sales Tax Act, 1948 as well as the Central Sales Tax Act, 1956. They are also holding recognition certificate granted under Section 4-B of the U. P. Sales Tax Act for the purposes of manufacturing rice out of paddy. The present revision arises out of penalty proceeding under Section 4-B(6) of the U. P. Sales Tax Act. The dealer-opposite party has sent the notified goods, i.e., rice, after manufacturing it on consignment basis at Rs. 3,50,192.50. The department took an objection that the dealer-opposite party has violated the terms of Section 4-B of the Act and initiated penalty proceedings on this transaction. The case of the dealer-opposite party in the penalty proceeding was that it has deposited tax on the corresponding paddy for th...
Om Prakash Yadav Vs. Central Administrative Tribunal, Allahabad Bench ...
Court: Allahabad
Decided on: Apr-08-2004
Reported in: 2004(4)AWC3430; [2004(101)FLR1100]; (2004)2UPLBEC2064
Umeshwar Pandey, J. 1. Heard the learned Counsel for the petitioner as well as Sri Vivek Saran, Additional Standing Counsel for Union of India.2. Petitioner has challenged the judgment and order dated 9.10.2001 whereby the petitioner's representation was rejected. The facts giving rise to the application were that the petitioner was earlier working as Foreman in Military Farm, Meerut and subsequently on abolition of the post of Foreman, he had been reverted to the post of Tractor Driver. This order was challenged before the Tribunal on the ground that there is no justification for abolition of the post of Foreman as the requirement in the Military Farm was there and that he was working on the post of Tractor Driver.3. The Tribunal considering the facts and circumstances as brought on record, has held that the post which was held by the petitioner as Foreman in the Military Farm, had been abolished and he had no right to make the claim for his retention on that post. Accordingly, the or...
- ‹ Prev
- 3
- 4
- 5
- 6
- 7
- 8
- 9
- 11
- 12
- 13
- Next ›
- Last »