Allahabad Court January 2007 Judgments
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Jameel Ahmad Alias Mathu Vs. Smt. Kumud Trivedi and ors.
Court: Allahabad
Decided on: Jan-09-2007
Reported in: 2007(2)AWC1715
Rakesh Tiwari, J.1. Heard counsel for the parties and perused the record.2. The petitioner has challenged the order dated 31.3.2004 passed by the revisional court whereby the revision under Section 25 of the Provincial Small Causes Courts Act against the order dated 5.4.2003 passed by the Judge, Small Causes Court, Kanpur Nagar decreeing S.C.C. Suit No. 566 of 1989 filed by the plaintiff/respondent No. 1 for ejectment and arrears of rent.3. It is also prayed in the writ that the remand order dated 13.12.1999 whereby the revision filed by respondent No. 1 against the order dated 18.4.1995 passed by Judge Small Causes Court was allowed be remanded to the Court below for its decision afresh.4. Brief facts of the case are that respondent No. 1 filed S.C.C. Suit No. 566 of 1989 on 12.8.1989 against Smt. Patraji widow of Bachchu Lal resident of 15/228, Civil Lines, Kanpur Nagar alleging that she was tenant of one khapraildar. i.e., room having roof made of tiles in premises No. 5/228, Civil ...
Commissioner of Trade Tax Vs. Packaging Innovators
Court: Allahabad
Decided on: Jan-09-2007
Reported in: (2009)22VST226(All)
Rajes Kumar, J.1. Present revision under Section 11 of the U. P. Trade Tax Act, 1948 (hereinafter referred to as, 'the Act') is directed against the order of the Tribunal dated July 14, 2004 relating to the assessment year 2003-2004.2. Dealer/opposite party (hereinafter referred to as, 'the Dealer') was carrying on the business of ink. One of the consignment loaded in vehicle No. U. P. 78-N/6152 was checked by the Assistant Commissioner (Mobile Squad), Kanpur on January 1, 2003. On checking, two challan Nos. 1145 and 1444 dated January 1, 2003 were produced. On verification it was found that in the challans, registration number was printed in six digits. The serial number was stamped and there was a difference in the number. On these facts, the genuineness of the challans was doubted. A show-cause notice was issued asking the dealer to produce the books of account for verification. Dealer could not produce the challan book for verification and submitted that it was lost. The Assistant ...
Munna Lal Sons and Co. Vs. Commissioner of Trade Tax
Court: Allahabad
Decided on: Jan-09-2007
Reported in: (2009)20VST609(All)
Rajes Kumar, J.1. Present revision under Section 11 of the U P. Trade Tax Act, 1948 (hereinafter referred to as 'the Act') is directed against the order of the Tribunal dated May 30, 2000 relating to the assessment year 1997-98 under the U.P. Trade Tax Act.2. The applicant was carrying on the business of manufacture and sales of sandal wood oil and perfumery. The assessing authority had rejected the books of account mainly on account of non-maintenance of manufacturing account under Section 12(2) of the Act and difference in stock found at the time of survey dated July 23, 1997. Claim of job-work had also been rejected and it was treated as inter-State sales. The assessing authority had estimated the suppressed sales at Rs. 75 lacs on the purchases and also levied the tax under Section 3AAAA of the Act at Rs. 3 lacs. In first appeal, the turnover of suppressed sales was reduced to Rs. 30 lacs. Being aggrieved by the order of the first appellate authority, applicant filed second appeal ...
Commissioner of Trade Tax Vs. Arihant Trading Company
Court: Allahabad
Decided on: Jan-09-2007
Reported in: (2009)20VST483(All)
Rajes Kumar, J.1. Present revision under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, 'the Act') is directed against the order of the Tribunal dated January 7, 2000 relating to the assessment year 1989-1990 under the U.P. Trade Tax Act, 1948.2. Dealer/opposite party (hereinafter referred to as, 'the dealer') was carrying on the business of coal. Coal was imported through truck as well as railway. During the course of assessment proceedings, dealer claimed that the freight was paid directly by the purchaser to the railway and at the time of taking the delivery of the goods, dealer paid freight, which would not be part of the turnover. However, in respect of the coal imported through the truck, freight incurred for bringing the coal at the destination, the same was included in the turnover. It was claimed that on the basis of orders from the purchasers, the coal was imported through the railway and the dealer had only received the price of coal and commission a...
Surendra Tripathi Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Jan-09-2007
Reported in: [2008(116)FLR867]
Devi Prasad Singh, J.1. Heard learned Counsel for the parties.According to the petitioner, he was engaged on the post of Nikashi Munshi/clerk in north Kheri forest division on 23.11.1977 as daily wager employee. Since then he has been working continuously. It has been stated that almost every year fresh orders were issued from time to time. Lastly he was appointed on 1.6.1986 as daily wager and since then he had worked continuously till the date of his termination. According to the petitioner's Counsel petitioner's services has been dispensed with by oral order on 11.8.1989.2. The submission of the petitioner's Counsel is that at the time when services of the petitioner were dispensed with, several persons junior to the petitioner were working in the same region and oral order was passed without following the principle of first come last go. It has also been pleaded in the writ petition that order was passed in violation of provisions of Section 6-N and. other provisions of the U.P. In...
Swami Rameshwar Prapannacharya Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Jan-08-2007
Reported in: 2007(1)AWC682
S.U. Khan, J.1. Heard learned . counsel for the parties.2. The question involved in this writ petition is as to whether respondent No. 3-Swami Abheyshwar Prapannacharya is President of the society known by the name of Brahmrishi Sri Devrahababa Surveshwar Kalyan Mahamandal (hereinafter referred to as Society).3. The society is a registered society, copy of its byelaws has been annexed as Annexure-3 to the writ petition. The objects of the society mentioned in Clause 3 of the byelaws are predominantly religious and educational in nature. The area of the activities of the society mentioned in the byelaws is quite large however it is basically related with Triveni Sangam Bandh (Allahabad) area. The society was basically founded by Sri Swami Surveshwar Prapannacharya Brahmachariji Maharaj who was a disciple of Devraha Baba a religious Guru. Under Clause 6 (1) of the byelaws, he was made President for life with omnipotent powers (Survadhikari). It is also provided under the said clause that...
Smt. Neelam Saxena W/O Late Prem Narain, Vs. State of U.P. Through the ...
Court: Allahabad
Decided on: Jan-08-2007
Reported in: 2007(2)AWC1747
S.N. Srivastava, J.1. Impugned herein is the order dated 10.11.2004 passed by respondent No. 3 on the Misc. Application dated 13.4.2004 filed by petitioner No. 1 for payment of the difference of interest in M.A.C Case No. 40 of 1998 which may have accrued to them under the Fixed Deposit Scheme.2. It would appear from the record that by means of award dated 30.6.1998, the Motor Accident Claims Tribunal arrayed as respondent No. 3 in the instant petition awarded a sum of Rs. 4,17,500/- payable by National insurance Company arrayed as respondent No. 4 attended with direction that the amount falling in the shares of petitioners 2,3 and 4 shall be deposited in Fixed Deposit Scheme and for a fixed period. It would further transpire that in compliance of directions of the Court, the National Insurance Company deposited the entire amount alongwith interest in the account of District Judge. It would further appear that Instead of depositing the amount in Fixed Deposit Scheme as directed by the ...
Dukhi Singh Son of Raj Deo Singh Vs. State of U.P. Through Its Secreta ...
Court: Allahabad
Decided on: Jan-08-2007
Reported in: [2007(113)FLR1072]
S. Rafat Alam and Sudhir Agarwal, JJ.1. This intra court appeal, under the Rules of the Court, is preferred against the judgment dated 11.11.2003 dismissing the appellant's Civil Misc. Writ Petition No. 16366 of 2001 claiming regularisation and quashing the order dated 12.7.2000 refusing to deploy him on the ground that he was retrenched on 1.9.1992.2. We have heard Shri Anil Kumar Singh, learned Counsel for the appellant and perused the judgment under appeal.3. It is an admitted position that the petitioner-appellant was engaged as daily wager on 1.11.1990 in the Public Works Department and continued till 31.8.1992. The petitioner thereafter neither approached the concerned authorities for his further engagement as daily wager nor raised his grievance before any other appropriate Court and for the first time, as it appears from the record, requested the Executive Engineer, Public Works Department on 24.8.2000 for giving him employment. However, when his request was not accepted, he ap...
Indian Oil Corporation Limited Vs. State of Uttar Pradesh and ors.
Court: Allahabad
Decided on: Jan-08-2007
Reported in: (2007)10VST282(All)
A.K. Yog, J.Background in brief1. The petitioners filed writ petitions challenging constitutional validity of the U.P. Tax on Entry of Goods Act, 2000 (referred as 'the Act') on the ground that tax levied under it was not 'compensatory' and hence violative of Articles 301 and 304, Constitution of India (called 'the Constitution') relying upon the apex court judgments in the case of Atia-bari Tea Co. Ltd. v. State of Assam AIR 1961 SC 232 and Automobile Transport (Rajasthan) Ltd. v. State of Rajasthan AIR 1962 SC 1406 (7 Judges) wherein apex court, dealing with the case of 'motor vehicles', observed:.it seems to us that a working test for deciding whether a tax is compensatory or not is to enquire whether the trades people are having the use of certain facilities for the better conduct of their business and paying not patently much more than what is required for providing the facilities....2. The respondents, on the other hand, contended that 'tax' levied as 'entry tax' under the Act, w...
Bank of Baroda Vs. Central Government Industrial Tribunal-cum-labour C ...
Court: Allahabad
Decided on: Jan-08-2007
Reported in: [2007(115)FLR622]; (2008)ILLJ358All
Narayan Shukla, J.1. Through the present writ petition the petitioner has assailed the award dated January 17, 1996 passed by the Presiding Officer, Central Government Industrial Tribunal, Kanpur in Industrial Dispute No. 188 /1989, whereby the claim of the opposite party No. 2 has been allowed and the concerned workman has been directed to be reinstated in service.The petitioner has challenged the same, inter alia, on the ground that the workman having been engaged on casual basis at different intervals does not get any right for absorption on regular basis and the Tribunal has committed a manifest error in recording the contrary finding because a direction issued by the Tribunal is contrary to the spirit of Recruitment Rules.2. Briefly relevant facts of the case are that one Ayaz Ahmad was engaged by the petitioner on August 16, 1985 as a casual labour on daily wage basis. His services as casual labour were utilized by the Bank at its Rastamau Branch of: Lucknow region. According to ...