Allahabad Court October 2005 Judgments
Ambesh Balwapuri Son of Sri B.P. Balwapuri Vs. Continental Carbon Indi ...
Court: Allahabad
Decided on: Oct-28-2005
Reported in: III(2006)BC426
Umeshwar Pandey, J.1. Heard learned counsel for the petitioner and Learned A.G.A.2. This petition has been presented for quashing the criminal complaint case No. 1208 of 2005, Continental Carbon India Ltd. v. Betul Tyre & Tube Industries Ltd. and two Ors.3. The precise facts giving rise to this petition are that the opposite party has filed the aforesaid criminal complaint case against the petitioner for the offence punishable under Section 138 Negotiable Instruments Act, alleging that the aforesaid two companies had entered into the business transactions for certain supply of materials by the complainant to the accused company on credit. The supply was made and towards part payment as many as four cheques, as detailed in para-5 of the complaint (Annexure-1), were issued by the company. The complainant-company presented it to its banker for the payment by transfer of the amount from the account of accused company but those cheques were bounced. The complainant company received the cheq...
Tag this Judgment!The Commissioner, Trade Tax Vs. Singhal Brothers
Court: Allahabad
Decided on: Oct-28-2005
Reported in: 2009(234)ELT61(All)
Rajes Kumar, J.1. Present revision under Section 11 of the U.P. Trade Tax Act (hereinafter referred to as 'the Act') is directed against the order of the Tribunal dated 22nd October, 1997 relating to the assessment year, 1988-89.2. The short question involved in the present revision is that whether 'Boroplus' is liable to tax as medicine as held by the Tribunal or liable to tax under the entry of 'All kinds of cosmetics and toilet preparations....' 3. Heard learned Standing Counsel and Sri Bharatji Agrawal, learned Senior Advocate appearing on behalf of the dealer opposite party.4. Learned Standing Counsel submitted that boroplus is Himani product. It is used as a cream to protect the face and skin from dryness etc. He submitted that it is never used to cure any disease or to prevent any disease. It is commonly available in a cosmetic shop and is commonly known as cosmetic item. He submitted that on the basis that it is used for protection of skin, Tribunal has illegally held it as med...
Tag this Judgment!Ponds India Ltd. Vs. the Commissioner of Trade Tax
Court: Allahabad
Decided on: Oct-28-2005
Reported in: [2006]147STC442(All)
Rajes Kumar, J.1. These three revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as 'Act') are directed against the order of Tribunal dated 18.06.1997 for the assessment years 1990-91, 91-92 and 92-93. 2. Short question involved in these revisions are whether the white petroleum jelly, which is commonly known as vaseline is liable to tax under Notification No. ST-ll-5784/X-10(l)-80-U.P. Act 15/48-Order-81, Dated 07.09.1981 under the entry of 'All kinds of cosmetics...' or as medicine. The claim of the applicant is that in the manufacturing of vaseline applicant requires drug licence. Therefore, it is medicine. Assessing authority had not accepted the claim of the applicant and taxed the turn over of vaseline @ 12% under the Notification No. ST-II-5784/X-10(l)-80-U.P. Act 15/48-Order-81, dated 07.09.1981 under the entry of 'All kinds of cosmetics...'. First appeals filed by the applicant were rejected. Applicant filed second appeals before the Tribunal, which have...
Tag this Judgment!Naseem Ahmad Son of Late Mohammad Akhtar Vs. State of U.P. Through the ...
Court: Allahabad
Decided on: Oct-28-2005
Reported in: [2006(108)FLR262]
V.M. Sahai, J.1. The petitioner was working in Subordinate Agriculture Service Grade II. He was notionally promoted to Subordinate Agriculture Service Grade I w.e.f. 3.5.1985 by order dated 29.2.1996 of the Director of Agriculture, Krishi Bhawan, Uttar Pradesh, Lucknow. His pay in the higher promotional post was fixed w.e.f. 3.5.1985 under financial handbook Vol. II Part II to IV 22-B by order dated 13.1.1998. The Assistant Soil Survey Officer, Soil Testing Laboratory, Rawatpur, Kanpur passed pay fixation order on 9.12.2002 and payment of arrears w.e.f. 3.5.1985 the date of notional promotion. The arrears of Rs. 32,174/- was paid on 1.2.2003. However, the Assistant Soil Survey Officer passed another order on 28.4.2003 for recovery of the amount of Rs. 32,174/- paid as arrears to the petitioner on the ground that there was no order for payment of salary for the period during which the petitioner was granted notional promotion. The Assistant Soil Survey Officer stayed the recovery on 30....
Tag this Judgment!MelvIn Powell Vanaspati and Engineering Industries Ltd. Vs. Oswal Chem ...
Court: Allahabad
Decided on: Oct-28-2005
Reported in: [2006]134CompCas574(All); [2007]75SCL257(All)
Sunil Ambwani, J.1. Heard Shri Amit Prasad assisted by Shri Manoj Kumar Singh for the petitioner and Shri Bharat Ji Agarwal assisted by Shri Piyush Agarwal for the respondent Company.2. By an order dated 15.2.2005 a counter affidavit, after overruling the objection by the counsel for the petitioner Company, was taken on record on imposition of costs, on the respondent Company and the matter was directed to be listed for hearing on the admission of the petitioner, for consideration whether the Company Petition should be advertised under Rule 24 of the Companies (Court) Rules, 1959.3. These creditors' winding up petition has been filed by M/s Melvin Powell Vanaspati and Engineering Industries Ltd., with its registered office at 8/1/B, Diamond Harbour Road, Calcutta and M/s Paharpur Cooling Towers Ltd. with its registered office at 8/1/B, Diamond Harbour Road, Calcutta under Section 439 read with Section 433 and 434 of the Companies Act 1956 read with Rule 9 of the Companies (Court) Rules...
Tag this Judgment!Union of India (Uoi) Through Divisional Railway Manager, Northern Rail ...
Court: Allahabad
Decided on: Oct-28-2005
Reported in: 2006(2)AWC1311
B.S. Chauhan, J. 1. This writ petition has been filed for quashing the judgment and order dated 11/1/2000 (Annex. 4), by which the application of the respondent employee has been allowed 'by the Central Administrative Tribunal, Allahabad Bench Allahabad (hereinafter called the Tribunal) directing the department to absorb and regularise the services of the said employee after 11 years of termination of his service and order dated 07/2/2001 (Annex-6) by which the review petition of the Department has been dismissed.2. The facts and circumstances giving rise to this case are that the respondent-employee had worked as a Casual Labourer from 06/1/1984 to 1986. His services were dispensed with for want of work. His case was to be considered for re-employment as per the seniority list of casual labourers as and when the vacancy would arise in the future. The respondent employee filed an application in 1997 for appointment, absorption and regularisation in the Railway Department as Class IV em...
Tag this Judgment!Shyamdhar Mishra, Son of Late Sri Hari Shanker Mishra Vs. State of U.P ...
Court: Allahabad
Decided on: Oct-28-2005
Reported in: 2006(2)AWC1415; [2006(108)FLR760]
Tarun Agarwala, J.1. The father of the petitioner was working as a Lecturer in Economics in S.R.P. National Inter College, Handia, district Allahabad and died in harness on 27.4.1984. The petitioner applied for an appointment on compassionate ground. On 23.10.1992, the petitioner was issued an appointment on the post of an Assistant Clerk. By a notification dated 2.2.1995, Regulation 101 to 107 of Chapter III of the Regulations framed under the Intermediate Education Act, were substituted and Regulation 103 provided that a dependant of an employee, who died in harness could be given an appointment on the post of a teacher, provided he possessed the prescribed requisite academic qualifications. This Regulation 103 was also made applicable to those employees, who died on or after 1.1.1981.2. Based on Regulation 103, as substituted by notification dated 2.2.1995, the petitioner made a representation dated 13.12.1995 to the respondents for being appointed as a teacher on the ground that he...
Tag this Judgment!Cwt Vs. Chhotey Lal
Court: Allahabad
Decided on: Oct-28-2005
Reported in: [2006]155TAXMAN133(All)
ORDERR.K. Agrawal, J. The Income Tax Appellate Tribunal, Allahabad has referred the following questions of law under section 27(1) of the Wealth Tax Act, 1957 (hereinafter referred to as 'the Act') for opinion to this Court:'1. Whether on the facts and in the circumstances of the case, the Tribunal was justified in applying income capitalisation method on average profit for three years in valuing the Cold Storage in dispute and also holding that book value of the assets is to be taken into consideration and capital in firm is not to be added back separately ?2. Whether on the facts and in the circumstances of the case, the Tribunal was justified in concluding that the Cold Storage is an industrial undertaking within the meaning of section 5(1) of the Wealth Tax Act, 1957 and thereby allowing the assessee's claim for deduction under the said provisions ?'2. It may be mentioned here that the Tribunal by a consolidated order dated 19-8-1992 had decided nine reference applications filed by...
Tag this Judgment!Cit Vs. Radla Machinery Exports
Court: Allahabad
Decided on: Oct-28-2005
Reported in: [2006]155TAXMAN131(All)
ORDERR.K. Agrawal, J. The Income Tax Appellate Tribunal, Allahabad Bench, Allahabad has referred the following question of law under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for opinion to this Court:'Whether on the facts and in the circumstances of the case, the Tribunal was, in law, justified in holding that the assessee's claim for investment allowance under section 32A as well as additional depreciation under section 32(l)(iia) on computer is allowable?'2. The reference relates to the assessment year 1984-85.3. Briefly stated, the facts giving rise to the present reference are as follows:The assessee is a registered firm which is engaged in the business of purchase and sale of pumps and electric motors. The firm is also having a computer unit known as M/s. Kay Cee Computers which had shown receipt for programming and data processing from the parties. This unit is installed in a separate office premises of M/s. Radla (P) Ltd. which is a tradi...
Tag this Judgment!Commissioner of Income Tax Vs. Motor Sales Ltd.
Court: Allahabad
Decided on: Oct-28-2005
Reported in: (2006)202CTR(All)509; [2006]283ITR186(All)
R.K. Agrawal, J.1. The Tribunal, Allahabad Bench, Allahabad, has referred the following five questions of law under Section 256(1) of the IT Act, 1961 (hereinafter referred to as 'the Act'), for opinion to this Court:1. Whether there was material justifying Tribunal's finding that there was a corresponding liability in respect of accretion in contingency account No. II amounting to Rs. 7,10,824?2. Whether the Tribunal was justified in law in holding that the accretion in contingency account No. II could not be brought to tax as trading receipt in spite of the fact that the actual sales-tax liability in respect of completed transactions had been duly provided for by transfer from the aforesaid amount?3. Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the sale of vehicles under the hire-purchase agreement is concluded only when the terms of agreement are fully complied with by the hirer or option to purchase is exercised?4. Whe...
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