Allahabad Court January 2007 Judgments
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Jaypee Cement Limited Through Its Senior General Manager (Finance), Sh ...
Court: Allahabad
Decided on: Jan-10-2007
Reported in: (2009)20VST177(All)
Rajes Kumar, J.1. Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as Act) is directed against the order of Tribunal dated 18.08.2006 relating to the assessment year 2002-03 under Central Sales Tax Act (hereinafter referred to as Central Act). 2. Applicant is engaged in the business of manufacture and sales of cement. The factory is situated at Rewa (Madhya Pradesh) and one of the sales depot is situated at Bareilly in U.P. and in the State of Uttaranchal, applicant has depot at Kichcha. There was one sale promoter of the applicant company at Kichcha namely, M/s Shyamji Cement Distributor, Kichcha having its Head Officer at Bareilly. Applicant used to send the cement by way of stock transfer from its Rewa factory to Bareilly depot and also directly to Kichcha depot. It was claimed that the goods were also dispatched from Bareilly depot to Kichcha by way of stock transfer and, thereafter, same were sold to the various parties of Uttaranchal. On 03.01,2004...
Majhola Distillery and Chemical Works Vs. Commissioner of Trade Tax
Court: Allahabad
Decided on: Jan-10-2007
Reported in: (2008)16VST141(All)
Rajes Kumar, J.1. Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as'Act') is directed against the order of Tribunal dated 8th March, 2000 for the assessment year 1989-90 under U.P. Trade Tax Act. '2. Applicant is a Co-operative Society, registered both under the U.P. Trade Tax and Central Sales Tax Act. Applicant is a unit owned by U.P. Co-operative Sugar Factories Limited, Lucknow and is registered under the Co-operative Societies Act. It has a distillery named as Majohla Distillery and Chemical Works at Majhola, district Pilibhit. On 13.07.1986 applicant entered into a contract with M/s Chemical Consultants and Engineers, Maharashtra for the establishment of effluent treatment plant on turn key basis at its unit. The copy of the contract is annexure-1 to the revision petition. This contract was executed during the year under consideration and the last payment upto 31.03.1990 was to be made at Rs. 132 crores. Against the payment made to the contractor...
Committee of Management, P.L.J.L. Rastogi Inter College and anr. Vs. S ...
Court: Allahabad
Decided on: Jan-10-2007
Reported in: 2007(2)AWC1205
S.N. Srivastava, J.1. Impugned herein is the order dated 11th September, 2000 passed by Special Judge, Moradabad whereby application 3C was allowed and decree was also amended by which plaintiff appellant was made liable to pay simple interest at the rate of 16% from the date of restoration of Lecturer's grade. The correction was effected accordingly in the decree prepared on 14.1.1992.2. The matrix of necessary facts is that plaintiff respondent Munna Lal Agarwal instituted a suit for the relief of declaration that the order dated 6.4.1981 passed by defendant No. 2 whereby earlier order dated 22.1.1980 was rescinded, was quite unauthorized, illegal, inoperative and void attended with further relief for a decree for recovery of a sum of Rs. 8,121.69 P with pendente lite and future interest @ Rs. 60 per month. The other allied reliefs were also claimed. In the ultimate analysis, the trial court substantially dismissed' the suit in so far as it related to the relief for declaration but a...
Jagat Bhan Singh Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Jan-10-2007
Reported in: 2007(2)AWC1718
ORDERS.N. Srivastava, J.1. Challenge in this petition is to the order dated 6.5.1997, passed by Sub-Divisional Officer, Patiali, district Etah and also the appellate order dated 21.2.2005 passed by the Commissioner, Agra Division, Agra.2. The dispute in the instant writ petition revolves round the Fair Price Shop situated in Gram Panchayat Majhola Gram Sabha Musiyar Tahsil Block Patiyali district Etah being run by the petitioner. Subsequently, the licence of the said shop was initially suspended and ultimately, the licence was rescinded.3. The main plank of the argument advanced across the bar is that the impugned order is a cryptic order which does not deal with the detailed reply submitted to the charge-sheet by the petitioner and by this reckoning, the order passed by the Sub-Divisional Officer is no order in the eye of law.4. It would transpire from a perusal of paragraph 8 of the counter-affidavit that the petitioner was issued charge-sheet to which the petitioner submitted his re...
Ratan Hari Rolling Mills Ltd. Vs. the Commissioner of Trade Tax
Court: Allahabad
Decided on: Jan-10-2007
Reported in: (2009)25VST299(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 15th March, 2000 relating to the assessment year, 1983-84.2. The applicant was carrying on the business of manufacture and sales of iron bars and claimed to have maintained books of account in the regular course of business and disclosed gross and net turnover at Rs. 2, 31, 61, 439.63 and Rs. 2,26,47,703.63 respectively. Assessing authority rejected the books of account and estimated the taxable turnover at Rs. 2, 50,00,000/-. Applicant filed appeal before the Deputy Commissioner (Appeals) Trade Tax, Kanpur, which was allowed in part. Deputy Commissioner (Appeals) Trade Tax, Kanpur vide order dated 2nd June, 1988 upheld the rejection of the books of account but has estimated the taxable turnover at Rs. 2,31,50,000/-. Being aggrieved by the order of the Deputy Commissioner (Appeals) Trade Tax, Kanpur, applicant as well as...
The Commissioner, Trade Tax Vs. JaIn Enterprises
Court: Allahabad
Decided on: Jan-10-2007
Reported in: (2009)20VST539(All)
Rajes Kumar, J.1. Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as'Act') is directed against the order of Tribunal dated 06.10.1998 for the assessment year 1987-88.2. The short question involved in the present is that whether wood-wool is a product of timber, liable to tax @ 6% or as an unclassified item @ 8%. Assessing authority taxed the turn over of wood-wool @ 8% treating it as unclassified item. Order of the assessing authority has been confirmed in appeal. Tribunal, however, has accepted the plea of the dealer/opposite party (hereinafter referred to as 'Dealer') and held wood-wool liable to tax @ 6% as product of timber.3. Heard learned Counsel for the parties.4. Relevant notification No. ST-II-5785/X-10(1)-80-U.P. Act XV/48-Order-81, dated 07.09.1981 relating to the product of timber or wood-wool is reproduced herein below:Notification No. ST-II-5785/X-10(1)-80-U.P. Act XV/48-Order-81, dated 07.09.1981SI. Description of goods Point of tax Rate ...
Ram Dayal Vs. Collector and ors.
Court: Allahabad
Decided on: Jan-10-2007
Reported in: [2007(113)FLR743]
Devi Prasad Singh, J.1. Heard the learned Counsel for the petitioners. The grievance of The petitioner is that he is working on the post of Seasonal Collection Amin since 1978 but his services have not been regularized till date.2. The submission of the learned Counsel for the petitioner is that the services of the persons junior to the petitioner have been regularized in the year 2001, but petitioner's case has not been considered for regularization by the opposite parties in accordance to the relevant Government Order.3. Learned Counsel for the petitioner has invited attention of this Court towards the Government Order dated 29th of August, 2001 (Annexure No. 9) and proceeded to submit that petitioner's past experience of almost 28 years should be taken into consideration by the opposite parties.4. On the other hand, learned Standing Counsel submits that for regularization of the services, it shall always be incumbent on the authorities to consider the satisfactory services rendered ...
Assistant Commissioner of Income Vs. Smt. Meera Devi
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Jan-09-2007
Reported in: (2007)108TTJ(All.)88
1. This is an appeal filed by the Revenue against the order of learned CIT(A) in deleting the addition of Rs. 69,95,000 added under Section 68 of IT Act.2. The facts of the case are that the assessee had taken a petrol pump in auction. For this purpose it raised loans mainly from two relatives namely Smt. Meena Jaiswal, from whom a sum of Rs. 36,25,000 was raised and Smt. Anita Jaiswal who gave a loan of Rs. 33,70,000. The auction of petrol pump was conducted by Bharat Petroleum. The assessee invested a sum of Rs. 70,47,100 in purchasing the pump. A sum of Rs. 52,100 was claimed to be her own investment from past savings. In order to verify the genuineness of the loan transactions and creditworthiness of the two creditors, the AO issued commission under Section 131(1)(d) to Asstt. CIT, Faizabad, who recorded the statement of both the ladies.The two ladies admitted to have advanced the aforesaid loan to the assessee. In her statement, Smt. Meena Jaiswal stated that she received loan fr...
Allahabad Dugdh Utpadak Sahkari Sangh Limited Vs. Commissioner, Trade ...
Court: Allahabad
Decided on: Jan-09-2007
Reported in: (2009)20VST276(All)
Rajes Kumar, J.1. These three revisions under Section 11 of UP Trade Tax Act (hereinafter referred to as 'Act') are directed against the order of Tribunal dated 18.01.2006 relating to the assessment years 1990-91, 91-92 and 92-93.2. Applicant is a co-operative society, engaged in the business of manufacture and sale of milk, ghee, paneer and cream etc. In all the three revisions the dispute relates to the taxability of such milk, which according to the applicant was milk prepared by mixing of White butter and milk powder in natural milk to increase the quality of milk. It was claimed that the applicant was selling the milk of specified standard and to maintain the said standard in the milk white butter and milk powder etc. have been added. For the assessment year 1990-91 assessing authority granted the exemption on the sale of such milk in the original assessment proceeding. Subsequently, re-assessment proceeding under Section 21 of the Act was initiated and the tax had been assessed o...
Kailash Chandra Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Jan-09-2007
Reported in: 2007(1)AWC687
S.U. Khan, J.1. This writ petition arises out of proceedings under U. P. Imposition of Ceiling on Land Holdings Act, 1961. Notice under Section 10(2) of the Act was served upon the original respondent No. 3 Babu Ram father of petitioner, in the year 1974. In the notice it was proposed to declare an area of 5.3 acres of agricultural land belonging to original respondent No. 3 to be declared as surplus. Objections were filed which were rejected by prescribed authority. By order dated 21.6.1976 prescribed authority declared 7.62 acres of irrigated land belonging to original respondent No. 3 as surplus land. Appeal filed against the said order was also dismissed by the District Judge through Judgment and order dated 12.8.1977. Against the said order writ petition was filed being Writ Petition No. 3865 of 1977 by the respondent No. 3. Writ petition was allowed on 28.3.1979 and matter was remanded to the appellate court for deciding the appeal afresh. Judgment of the earlier writ petition ha...
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