Allahabad Court November 2006 Judgments
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Krishna Autar Mittal Son of Sri Ram Bharosey Lal and Ghanshyam Das Son ...
Court: Allahabad
Decided on: Nov-22-2006
Reported in: AIR2007All90
Ajoy Nath Ray, C.J. and Ashok Bhushan, J.1. Heard Sri S.K. Verma, Senior Advocate, assisted by Sri Siddhartha Varma for the appellant, Sri B.K. Narain for respondent No. 1 and learned standing counsel.2. This special appeal has been filed against the judgment and order dated 26.9.2006 passed by Hon'ble Single Judge dismissing the writ petition. The writ petition was filed by the plaintiff-appellant challenging the order of the appellate Court, District Judge, Badaun in Appeal No. 6 of 2006, dated 30th March, 2006 by which order the appeal filed by the defendant against the trial Court's decree passed in Original Suit No. 75 of 1991 dated 4th February. 2006 was admitted.3. The Stamp Reporter of the Court has raised objection regarding maintainability of this special appeal. Learned Counsel appearing for the respondents has also supported the objection and contended that this special appeal is not maintainable under Chapter VIII, Rule 5 of the Rules of the Court.4. Sri. S.K. Varma, when ...
Darshan Agroils Limited Vs. State of Uttar Pradesh and anr.
Court: Allahabad
Decided on: Nov-22-2006
Reported in: (2009)20VST619(All)
1. The petitioner sought issuance of form IIIB and form IIIC/1 from the trade tax authorities. The issue of such form to a dealer is governed by rule 12B and rule 25B of the U.P. Trade Tax Rules, 1948. Apparently, the guiding factor for the issuance of such forms is mentioned in the aforesaid Rules themselves, namely that demand for the blank forms should be genuine and reasonable in the opinion of the trade tax authorities.2. The petitioner was not issued forms as desired by it because of which a writ petition was filed by the petitioner being Writ Petition No. 1023 of 2005 which was allowed by the order dated July 26, 2005 requiring trade tax authority to pass a reasoned order regarding issue or refusal of forms sought by the petitioner.3. Pursuant to that decision of this Court dated July 26, 2005, the Deputy Commissioner, Trade Tax, has passed the impugned order dated September 26, 2005, copy of which has been enclosed as annexure 14 to this writ petition, refusing to issue form II...
Ram Shanker Son of Sri Medhai Vs. State of U.P. Through Collector,
Court: Allahabad
Decided on: Nov-21-2006
Reported in: 2007(2)AWC1801
Umeshwar Pandey, J.1. This appeal is filed against the judgment and decree of the lower appellate court dated 2.8.2006 whereby appellant's first appeal was dismissed and the judgment of the trial court has been affirmed.2. The plaintiff appellant filed the suit for permanent injunction to restrain the defendants-respondents from recovering certain sum of Rs. 93,000/- and odd through proceedings started on the basis of a recovery certificate issued to the Collector. The prayer was also made for accounting of the entire deposits made by the plaintiff in the defendant bank and its adjustment towards the loan taken by him from the said bank. The plaintiff along with his brother took loan of Rs. 47,000/- from the defendant bank for purchase of a tractor. The tractor was purchased and some time it remained in joint possession in the name of plaintiff and defendant No. 4. Thereafter on the basis of a compromise between the brother the whole liability was fastened upon the plaintiff to make re...
Commissioner, Trade Tax Vs. Higlo Industries
Court: Allahabad
Decided on: Nov-21-2006
Reported in: (2009)20VST514(All)
Rajes Kumar, J.1. These three revisions under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, 'the Act') are directed against the order of the Tribunal dated August 6, 1999 for the assessment years 1990-91, 1991-92 and 1992-93, by which the Tribunal has deleted the amount of interest under Section 8(1) of the Act.2. It appears that dealer/opposite party (hereinafter referred to as, 'the dealer') had established a new unit for the manufacturing of LPG gas stove and pressure regulator and applied for exemption under Section 4A of the Act on the turnover of the manufactured goods. The exemption application was rejected by the Divisional Level Committee on August 6, 1991. Against the said order dealer filed appeal before the Tribunal and same has also been dismissed and against the order of the Tribunal, dealer filed Trade Tax Revision No. 104 of 1998 before this Court, which is still pending before the Lucknow Bench of this Court. The assessing authority on account...
Munna Lal Vs. Kaishav Prasad Dass and anr.
Court: Allahabad
Decided on: Nov-21-2006
Reported in: 2007(2)AWC1806
Umeshwar Pandey, J.1. Heard Sri S.K. Rai, learned Counsel for the appellant.2. This appeal arises out of the judgment and decree dated 8.8.2006 whereby the plaintiffs appeal has been dismissed and the judgment of the trial court has been affirmed.3. The appellant plaintiff filed a suit for specific performance of a contract and also for permanent injunction stating that an agreement of sale was executed in his favour by defendant No. 2 for a total consideration of Rs. 40,000, out of which Rs. 11,000 was received by him as earnest money. Plaintiffs possession over the disputed property in question was continuing from before the execution of the agreement. The defendant No. 2, however, did not execute the sale-deed in compliance to that agreement inspite of several requests and reminders. Later on it was brought to the knowledge of the plaintiff through reply notice dated 3.7.1995 that the property in question was transferred by defendant No. 2 through a sale-deed dated 30.5.1995 in favo...
State of U.P. Vs. Gulam Rasool S/O Buddhu Khan,
Court: Allahabad
Decided on: Nov-17-2006
Reported in: 2007(1)AWC863
R.C. Deepak, J.1. The State of U.P. has filed this Government Appeal against the judgment and order dated 21.8.1990 passed by Sri B.K. Khare, II Additional Sessions Judge, Banda in Session Trial No. 72 of 1989 whereby he acquitted the respondents Gulam Rasool, Smt. Nazmun, Km. Sitara Khatoon and Amrul Hasan for an offence punishable under Sections 498A, 304B IPC pertaining to Police Station Baberu, Disrict Banda. This Government appeal relates to the death of Mahrun Nishan wife of Samma Khan resident of Village Hardauli, Police Station Baberu, District Banda, who is said to have died of burn injuries on 4.5.1988 at her In-laws' house. In regard to her death Gulam Rasool, the father-in-law of the abovenamed deceased, had made an information Ex.Kha-2 at 5:45 p.m. maintained in the G.D. dated 4.5.1988 at Police Station Baberu mentioning therein that her daughter-in-law Mahrun Nishan sustained burn injuries of self-immolation and died inside her room. On this information, the constable Bab...
Smt. Geeta Srivastava Vs. A.K. Saxena, Judge Family Court and ors.
Court: Allahabad
Decided on: Nov-17-2006
Reported in: 2007(2)AWC1346
Umeshwar Pandey, J.1. Heard learned Counsel for the applicant.This transfer petition under Section 24 of C.P.C. has been filed seeking transfer of five pending matters detailed in paragraph 11 of the petition from the court of Principal Judge Family Court to any other Court in the district.2. There is a complaint against the Presiding Officer of the concerned court in Annexure-3 to the petition, which has been made the entire basis for seeking the transfer. This complaint has been addressed to Hon'ble the Chief Justice spelling out extremely scandalous allegations against the Presiding Officer. The petitioner has not spared even the District Judge of concerned district against whom there is accusation that he has prejudice against her because he wanted to marry his daughter with petitioner's husband earlier to the petitioner's marriage. The comments of the concerned District Judge have been received in this context in which he has though, admitted that the proposal was once made but su...
Smt. Kabita Gupta W/O Sri Subhas Gupta D/O Sri Prem Prakash Gupta Vs. ...
Court: Allahabad
Decided on: Nov-16-2006
Reported in: II(2007)DMC174
V.M. Sahai and Sabhajeet Yadav, JJ.1. The parties are Hindu and were married on 22.11.2002 at Allahabad. The wife came to the husband's house on 23.11.2002. After about four months of marriage the husband filed a petition on 24.4.2003 under Section 12 of the Hindu Marriage Act, 1955 (in brief the Act) for declaring the marriage to be null and void. The appellant, wife on 10.11.2004 filed an application under Section 24 of the Act for litigation expenses and interim maintenance against the respondent, husband. The application filed by the appellant under Section 24 of the Act had been dismissed by the Additional Judge, Family Court, Allahabad on 20.5.2006 as it does not lie. This order is under challenge in the present appeal.2. With the consent of learned Counsel for the parties given on 9.11.2006, this appeal is being finally heard. We have heard Sri Rajesh, learned Counsel for the appellant and SriAmit Kumar assisted by Smt. Renu Rajat, learned ; counsel for the respondent. Learned C...
Deoria Oxygen Company Vs. the Commissioner of Income Tax
Court: Allahabad
Decided on: Nov-16-2006
Reported in: (2007)210CTR(All)509
R.K. Agrawal, J.1. In Income Tax Reference No. 46 of 1988, the Income Tax Appellate Tribunal, Allahabad (hereinafter referred to as 'the Tribunal'), has referred the following four questions of law under Section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for opinion to this Court:1. Whether the Tribunal was legally correct in holding that the assessment made by the Income Tax Officer on an 'Association of Persons', based on the return filed by the partnership firm styled as 'Deoria Oxygen Company' was valid? 2. Whether the Tribunal was legally justified in not following the decision of the Hon'ble High Court in the case of Commissioner of Wealth Tax v. J.K. Srivastava and Sons reported in : [1983]142ITR183(All) , as the same had been rendered under the Wealth Tax Act? 3. Whether the Tribunal was legally correct in holding that framing of assessment on 'Association of Persons' on the basis of return filed by a different 'person' was merely a clerical/techn...
Smt. Neelam Gupta Wife of Sri Nand Kishore Gupta Vs. Commissioner, Kan ...
Court: Allahabad
Decided on: Nov-16-2006
Reported in: 2007(1)AWC991
Rakesh Sharma, J.1. Heard Sri Rajendra Prasad Tiwari, learned Counsel for the petitioner, and learned Standing Counsel for the opposite parties.2. The petitioner has, by means of this writ petition, assailed the impugned order dated 21.1.2003 passed by the Assistant Commissioner (Stamps), Etawah (respondent No. 2) and the subsequent impugned order dated 1.5.2003 passed by the Commissioner, Kanpur Division, Kanpur (respondent No. 1) under Section 47A of the Indian Stamp Act, 1899 (hereinafter referred to as the Act) dismissing the appeal of the petitioner.3. It emerges from the record that the petitioner had purchased 1/18th share of Plot No. 924 situate in Village Kaista Tehsil Jaswant Nagar, District Etawah from one Sri Shiv Prasad alias Shiv Pratap alias Punnoo S/o Sri Shiv Charan Lal, R/o Village Qaista, Town & Tehsil Jaswant Nagar, District Etawah for Rs. 32,000/- on 15.7.2002 and a stamp duty of Rs. 42,000/- was paid at the current circle rate of District Etawah.4. The petitioner'...
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