Allahabad Court September 2005 Judgments
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Sangam Eent Nirmata Samiti Through Its President Shri Uma Shanker Ailw ...
Court: Allahabad
Decided on: Sep-12-2005
Reported in: 2006(1)AWC482
R.K. Agrawal, J.1. By means of the present writ petition filed under Article 226 of the Constitution of India, the petitioners, Sangam Eent Nirmata Samiti, Allahabad through its President Sri Uma Shanker Ailwani and Pratap Eent Udyog, Andawa Village, Phoolpur, Allahabad through its partner Devendra Pratap Singh, seek the following relief:-'(i) a writ, order or direction in the nature of mandamus declaring the enhancement of licence fee from Rs. 2000/- to Rs. 10,000/- vide notification dated 01.10.2002 (Annexure -1) as ultra vires and unconstitutional;(ii) a writ, order or direction in the nature of prohibition restraining the respondents from realising enhanced licence fee of Rs. 10,000/- instead of Rs.2000/- for renewal of petitioners licence for running its brick kiln vide notification dated 01.10.2002 published in U.P.Gazette dated 12.10.2002 (Annexure-1);(iii) any other suitable writ order or direction which this Hon'ble Court may deem fit and proper in the circumstances of the cas...
Oriental Insurance Co. Ltd. Vs. Motor Accidents Claims Tribunal/Sevent ...
Court: Allahabad
Decided on: Sep-12-2005
Reported in: 2006ACJ2468
Rakesh Tiwari, J.1. Heard counsel for the parties and perused the record.2. This writ petition has been filed against the judgment and award dated 8.5.2001 passed by the Motor Accidents Claims Tribunal/Seventh Addl. District Judge, Allahabad in Prem Kanta Paul v. R.C. Kushwaha M.A.C.P. No. 290 of 2000.3. The petitioner is insurance company incorporated under the Indian Companies Act and is engaged in the business of insurance, as a nationalised company being one of the group companies of General Insurance Corporation of India and is a 'State' within the meaning of Article 12 of the Constitution.4. A claim petition was filed by Prem Kanta Paul, respondent No. 2, resident of Ishai Basti, Naini, Allahabad before the Motor Accidents Claims Tribunal, respondent No. 1 claiming compensation from the petitioner in respect of death of her husband who died in motor accident on 30.12.1999. The deceased Yohan B. Paul, husband of respondent No. 2, was employed as class IV employee in the Ordnance C...
Dinesh Chand JaIn Son of Shri Prakash Chand Jain, Proprietor Ashok Ent ...
Court: Allahabad
Decided on: Sep-09-2005
Reported in: (2006)203CTR(All)92; [2006]280ITR567(All)
Rajes Kumar, J.1. In the present writ petition, petitioner seeks the following relief:'(i) issue a writ, order or direction in the nature of certiorari quashing the impugned notice dated 9.12.1998 under Section 148, of the Act for the assessment year 1995-96 issued by the respondent (Annexure-3 to the writ petition).(ii) issue any other suitable writ, order or direction in favour of the petitioner as this Hon'ble Court may deem fit and proper in the circumstances of the case; (iii) award costs of this petition to the petitioner.'2. Brief stated facts giving rise to the present writ petition are that the petitioner is engaged in the business of manufacture and sales of pan masala including Wah Gutkha in the name of Ashok Enterprises. The petitioner business and residential premises were searched by the income-tax authorities. At the same time the business premises of Rajeev Bansal, Proprietor of M/s S.B. Agencies, Nayaganj, Kanpur was also searched, who is alleged to be a bulk purchaser...
Bijendra Tiwari S/O Satendra Prasad Tiwari (In Jail) Vs. State of U.P.
Court: Allahabad
Decided on: Sep-09-2005
Reported in: I(2006)DMC354
Ravindra Singh, J.1. Heard Sri P.N. Misra, Senior Advocate assisted by Sri Apul Misra learned counsel for the applicant, learned A.G.A. and Sri S.K. Pandey learned counsel for the complainant.2. This application is filed by the applicant Bijendra Tiwari with a prayer that the applicant may be released on bail in case Crime No. 446 of 2005, under Sections 498A and 308 I.P.C. P.S. Prem Nagar, District Bareilly.3. From the perusal of the record it reveals that in the present case the F.I.R. was lodged by Sri Ram Kumar Sharma at P.S. Prem Nagar on 17.5.2005 at 10.05 a.m. in respect of the incident which had occurred on 16.4.2005 at 2 p.m., with the allegation that the marriage of Smt Ruchi Tiwari the daughter of the first informant was solemnized with the applicant about three years prior the alleged occurrence. The daughter of the first informant was subjected to cruelty by the applicant and other co-accused persons, to fulfill the demand of dowry because they were demanding Rs. 2 lac. On...
Ratan Lal Agrawal Vs. the Commissioner of Wealth-tax
Court: Allahabad
Decided on: Sep-09-2005
Reported in: (2006)202CTR(All)421; [2006]280ITR573(All)
Rajes Kumar, J.1. Income-tax Appellate Tribunal, Allahabad has referred the following question under Section 27(1) of the Wealth Tax Act (hereinafter referred to as 'Acf') for opinion of this Court, which relates to the assessment year 1975-76 to 1982-83 relating to the penalty under Section 18(1)(a) of the Act.'. Whether on the facts and in the circumstances of the case, Tribunal was justified i holding that the ratio of the decision in the case of Ambika Cements, reported in 1987 S.T.D., 1 was not applicable and that the penalty under section 18(1)(a) of the Act was exigible ?'2. The brief facts of the case are follows:The applicant (hereinafter referred to as 'Assessee') was carrying on money lending business. The business and residential premises of the assessee were searched on 29.07.1975 during the emergency by the police and all account books etc. were seized which were handed over to the sales-tax department and later on requisitioned by the Income-tax department. The applicant...
The Commissioner of Income-tax (Central) Vs. Raj Motors
Court: Allahabad
Decided on: Sep-09-2005
Reported in: (2006)201CTR(All)461; [2006]284ITR489(All)
Rajes Kumar, J.1. At the instance of the Revenue, the Income Tax Appellate Tribunal, Allahabad has referred the following question under section 256(1) of the Income-tax Act (hereinafter referred to as 'the Act') relating to the assessment year 1982-83 for opinion to this Court:'Whether in law and in circumstances of the case, the Hon'ble Income-tax Appellate Tribunal was justified in allowing assessee's claim of Rs. 2,76,419/- representing Case price difference, holding that the liability accrued and arose during the accounting period relevant to the assessment year under consideration as a result of final agreement dated 20.9.1981?'2. The brief facts of the case are as follows.3. The assessee-opposite party (hereinafter referred to as the 'assessee') deals in sales of motorcars and their spare parts as a dealer of M/S Premier Automobiles Ltd. During the course of assessment proceedings for the assessment year 1982-83, it was noticed that the assessee had debited a sum of Rs. 2,76,419...
Kaptan Singh Raghav Son of Late Heera Singh and Smt. Neelam Raghav Wif ...
Court: Allahabad
Decided on: Sep-09-2005
Reported in: II(2005)DMC871
Ravindra Singh, J.1. Heard Sri M.P.S. Chauhan learned counsel for the applicant, learned A.G.A. and Sri R.P. Singh learned counsel for the complainant.2. This application is filed by the applicant Kaptan Singh Raghav with a prayer that the applicant may be released on bail in case Crime No. 138 of 2005, under Sections 498A, 323, 324, 307, 506 I.P.C. and Sections 3/4 Dowry Prohibition Act P.S. Quarsi, District Aligarh.3. From the perusal of the record it appears that in the present case the F.I.R. was lodged by one Smt Anita Raghav the daughter-in-law of the applicant on 24.2.2005 at 1.30 a.m. in respect of the incident which had occurred from 23.2.2005 to 28.2.2005.4. According to prosecution version the applicant was demanding a sum or Rs. One lac as dowry. To fulfill the demand of dowry the first informant was subjected to cruelty and the applicant was pressurizing the first informant for leaving the house and in case the demand of dowry was not fulfilled she will be murdered. Prior ...
India Casting and Krishi Udyog Through Its Proprietor Mohd. Irfan Ahma ...
Court: Allahabad
Decided on: Sep-09-2005
Reported in: 2006(1)AWC212
Janardan Sahai, J.1. There were certain electricity dues against respondent No. 5 M/s S.K. Glass works. The dues were recovered as arrears of land revenue. Certain plant and machinery of S.K. Glass were brought to sale in an auction held on 29.5.2004. The petitioner India Casting & Krishi Udyog was the purchaser. The auction sale was confirmed on 23.6.2004. It appears that objections under Rule 285-I of the U.P. Z.A. & L. R. Rules were filed by the respondent M/s. S.K. Glass Works on 13.8.2004. The objections were allowed by the Commissioner, Varanasi Division by his impugned order dated 16.10.2004. The auction sale was set aside and it was directed that fresh auction sale be held. The Commissioner held that there was material irregularity in the publication and sale. He found that 30 days clear notice between the dates of the proclamation of sale and the sale itself was not given. This constitutes breach of Rule 285-A of the U.P.Z.A. & L.R. Rules. It was also found that the sale procl...
Technical Glass Industries Vs. the Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-09-2005
Reported in: (2006)202CTR(All)33; [2006]281ITR61(All)
Rajes Kumar, J.1. This appeal under Section 260A of the Income Tax Act (hereinafter referred to as 'Act') is directed against the order of Tribunal dated 07.11.2002 for the assessment year 1991-92.2. The aforesaid appeal has been admitted by this Court vide order dated 21.4.2003 on the following questions of law:-'(ii) Whether on the facts and circumstances of the case, the Tribunal was legally correct in holding that the assesseee was the owner of the demand drafts of the aggregate value of Rs. 12,79,433/- and addition for the same had rightly been made in its hand, by invoking the provisions of Section 69/69A of the Act?(iv) Whether in the absence of any material having been brought on record to show that it was the assessee who made investment in the said demand drafts of the value aggregating Rs.12,79,433/- (Rs. 7,36,921/- + Rs.5,42,512/-), the Tribunal was legally correct in holding that the provisions of Section 69 were applicable and in further taking a view that source of inves...
Samarjeet Singh Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Sep-09-2005
Reported in: 2006(3)AWC2750; [2005(107)FLR1075]
Pradeep Kant and K.S. Rakhra, JJ.1. Heard learned Counsel for the petitioner Sri S.K. Tewari and Sri Navneet Agarwal for the State.2. This is part-heard matter of this Bench since before and, therefore, it has been listed today before this Bench for hearing.3. The petitioner, who was Lekhpal in Tehsil Amethi, district Sultanpur, was dismissed from service after departmental inquiry vide order dated 15.6.1987. The petitioner preferred statutory appeal on 30.6.1987. The appeal, according to the petitioner, remained pending for considerable period and despite repeated reminders being made, the appellate authority (District Magistrate) did not pass any order on the appeal. Feeling aggrieved the petitioner preferred a claim petition under Section 4 of the U.P. Public Services (Tribunal) Act, 1976 (hereinafter called 'the Act') in the year 2000. In the claim petition, the petitioner averred that he filed the statutory appeal on 30.6.1987, which was registered in the office of the District Ma...
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