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Allahabad Court October 2007 Judgments

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Oct 24 2007

Ramadhar Pandey Son of Shri Ram Kuber Pandey Vs. State of U.P. Through ...

Court: Allahabad

Decided on: Oct-24-2007

Reported in: [2008(116)FLR524]; (2008)IILLJ456All

Sudhir Agarwal, J.1. Heard Dr. L.A. Siddiqui, learned Counsel for the petitioner and learned Standing Counsel for respondents No. 1 to 3.2. Aggrieved by the orders dated 28.1.2004 and 13.1.2004 passed by the respondents No. 3 and 2, respectively, the petitioner has filed this writ petition seeking a writ of certiorari for quashing the same and also has sought a writ of mandamus commanding the respondents to refund Rs. 25000/-. amount of gratuity, withheld, along with interest at the rate of 12% per annum.3. It is not disputed that during the pendency of the writ petition the respondents have paid a sum of Rs. 19185/- to the petitioner towards alleged withheld gratuity after deducting Rs. 5815/-, pursuant to the two orders which are impugned in this writ petition.4. Learned Counsel for the petitioner contended that the aforesaid deduction is wholly illegal and unauthorised, inasmuch as he has not taken any loan and yet amount of Rs. 5815/- has been deducted from his gratuity illegally. ...


Oct 24 2007

Vijay Kumar Pandey S/O Bharthari Pandey Vs. State of U.P. Through Spec ...

Court: Allahabad

Decided on: Oct-24-2007

Reported in: 2008(2)AWC1382

Sudhir Agarwal, J.1. Sri Ashok Khare, learned Senior Advocate assisted by Sri Amit Srivastava for the petitioner, learned Standing Counsel for respondent No. 1, Sri S.P. Shukla for respondents No. 2, 3 and 4 and Sri P.P. Chaudhary for respondent No. 5.2. The petitioner aggrieved by order dated 31.8.2005 (Annexure-11 to the writ petition) passed by respondent No. 4 cancelling his appointment and appointing respondent No. 5 on the post of draftsman in the pay scale of Rs. 4000-100-6000 has filed this writ petition under Article 226 of the Constitution of India.3. The facts giving rise to the present writ petition, in brief, are that among other posts, one post of draftsman, in the pay-scale of Rs. 4000-6000/-, had been advertised in daily newspaper 'Rashtriya Sahara' by Zila Panchayat, Sant Kabir Nagar on 23 March, 2005. The post of Draftsman was advertised under the general category, i.e. unreserved. The petitioner, respondent No. 6 and others applied for the said post and after holding...


Oct 24 2007

U.P. Steels Ltd. Vs. Commissioner of Income-tax

Court: Allahabad

Decided on: Oct-24-2007

Reported in: [2008]303ITR318(All)

1. We have heard Sri Shubham Agrawal, learned Counsel, for the assessee, and Sri A.N. Mahajan for the Department.2. The following three questions have been referred in this case:1. Whether, on the facts and in the circumstances of the case, the Tribunal was legally right in holding that the sum of Rs. 9,38,575 was to be included in the total income of the assessee under Section 41(1) of the Income-tax Act, 1961?2. Whether, on the facts and in the circumstances of the case, the Tribunal was legally right in holding that the conduct of the assessee in crediting the liabilities to the profit and loss account showed that the liabilities of Rs. 9,38,575 had ceased to exist?3. Whether, on the facts and in the circumstances of the case, the Tribunal was legally right in holding that the liabilities of Rs. 9,38,575 had ceased to exist in the assessment year under reference and there was no possibility of reviving them?3. he detailed facts have been mentioned in the statement of the case.4. The...


Oct 24 2007

Unirex Moulds Private Limited (Now Known as Unirex Electronics Ltd.) V ...

Court: Allahabad

Decided on: Oct-24-2007

Reported in: (2009)20VST227(All)

Bharati Sapru, J.1. Heard learned Senior Counsel Shri Bharatji Agrawal assisted by Shri Piyush Agrawal for the revisionist and Shri B.K. Pandey, learned Standing Counsel for the State.2 This revision petition has been filed by the revisionist against the order of the Trade Tax Tribunal dated December 26, 2002 by which the Trade Tax Tribunal dismissed the appeal of the revisionist before the Trade Tax Tribunal, being Appeal No. 120 of 1998 and has confirmed the order of the Commissioner, Trade Tax dated March 23, 1998 by which the eligibility certificate granted to the revisionist under Section 4A(2) has been cancelled by the authority under the provisions of Section 4A(3) of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, 'the Act').3. The revisionist is a public limited company under the Indian Companies Act, 1956 and had established a new unit at C-4, Industrial Area, Sikan-derabad, District Bulandshahar for the manufacture of television sets. This unit was established by t...


Oct 24 2007

Commissioner of Income-tax Vs. Smt. Susheela Devi Agarwal

Court: Allahabad

Decided on: Oct-24-2007

Reported in: [2010]187TAXMAN220(All)

ORDER1. This is an appeal under Section 260A of the Income-tax Act against the order dated 18-12-1998 passed by the Income-tax Appellate Tribunal 'B' Bench, Allahabad in ITA No. 1906 (All.)/1990 for the assessment year 1988-89. The facts which are not in dispute are as follows.2. The assessee respondent received a lottery/prize money from Directorate of Lotteries, Government of Sikkim out of which a sum of Rs. 8,088 was deducted as tax at source. The assessee claimed before the Income-tax Officer, Ward 'B', Allahabad that she had received a lottery prize to the tune of Rs. 90,000. She claimed exemption on the aforestated amount of Rs. 90,000 under Section 91(1) of the Income-tax Act. The said claim was not accepted by the Assessing Officer and he added back the income from lottery as income in the hands of the assessee. The said order was confirmed by the order dated 21-5-1990 by the Commissioner of Income-tax (Appeals), Allahabad in Appeal No. 23/Ward 4/All./89-90. In further appeal, ...


Oct 23 2007

Mithlesh Kumar Chaturvedi Son of H.P. Chaturvedi Vs. the Registrar, Tr ...

Court: Allahabad

Decided on: Oct-23-2007

Reported in: [2007(115)FLR821]

S.U. Khan, J.1. Through this writ petition initially order dated 28.6.2006 (contained in Annexure-3 to the writ petition) through which respondent No. 1 recognised the constitution of central committee of North Eastern Railway Mazdoor Union (NERMU) was sought to be quashed. In Annexure-3 it is mentioned that in the 46th annual session held in between 22.6.2006 to 24.6.2006 the persons mentioned below were elected as Central office bearers of NERMU in which Shri K.L. Gupta at sl. No. 6 was shown to have been elected as General Secretary. North Eastern Railway Mazdoor Union is respondent no.4 arid has been sued through K.L. Gupta. Further prayer is that respondent Nos. 1 and 2 i.e. Registrar and Deputy Registrar, Trade union be directed to hold election of entire general body, central council and the different 38 branches of NERMU respondent No. 3. Through amendment some paragraphs have been sought to be added in the writ petition including paragraph No. 31-A. Through the said paragraph ...


Oct 23 2007

Narottam Son Chunnu Lal Vs. Ganapati Sahakari Avas Samiti Limited Thro ...

Court: Allahabad

Decided on: Oct-23-2007

Reported in: 2008(1)AWC7

S.U. Khan, J.1. Heard learned Counsel for the parties on several dates.2. This writ, petition has been filed by Judgment-Debtor. Petitioner-Judgment-Debtor executed an agreement for sale in favour of respondent on 16.7.1990 agreeing to sell his land admeasuring 0.83 acres @ Rs. 17,000/- per Biswa and received Rs. 10,000/- as earnest money. Thereafter respondent filed Original Suit No. 281 of 1989 against the petitioner for specific performance of the aforesaid agreement for sale. (In between Rs. 80,000/- had been paid as part of sale consideration). The suit was decreed by Civil Judge (Senior Division) Varanasi on 31.7.1998. Against the said judgment and decree appeal was filed by the petitioner but the said appeal was dismissed for non-payment of the court fees. (Naturally there was no question of any stay order in appeal as it was defective). Thereafter plaintiff filed execution in the form of Execution Case No. 43 of 1998, on 6.10.1998.3. In the operative portion of the decree it wa...


Oct 23 2007

Daya Shanker Son of Ganga and Ram Subhag Singh Son of Babu Ram Singh V ...

Court: Allahabad

Decided on: Oct-23-2007

Reported in: 2008(1)AWC818

S.U. Khan, J.1. Heard learned Counsel for the parties.2. This is defendants' writ petition arising out of a suit filed by original respondents 4 to 8 Kripa Narayan and others and one Sri Prakash Rai against Ganga Mali and State of U.P. through Collector Jaunpur. Ganga Mali died during proceedings before the courts below and was survived and substituted by the original petitioners. The suit was filed under Section 202 of U.P. Zamindari Abolition and Land Reforms Act, 1950 read with Section 64 of U.P. Urban Area Zamindari Abolition and Land Reforms Act, 1957. In the plaint, copy of which is Annexure '1' to the writ petition, it was stated that prior to Zamindari abolition plaintiffs were fixed rate tenants of the property in dispute and after Zamindari abolition they became Bhumidhars. It was further pleaded that the plaintiffs had planted a guava grove in the land in dispute and defendants were sub-tenants of grove land on behalf of the plaintiffs. Suit was filed on 3.1.1966. Plaintiffs...


Oct 23 2007

Hindu Ucchatar Madhyamik Vidyalaya Society (Registered) Through the Se ...

Court: Allahabad

Decided on: Oct-23-2007

Reported in: 2008(1)AWC355

S.U. Khan, J.1. Heard learned Counsel for the parties.2. At the time of arguments learned Counsel for both the parties categorically stated that judgment in the first writ petition (1984 of 1988) would automatically dispose of all other writ petitions and no separate judgment would be required to be delivered in other writ petitions.First Writ Petition:3. A society by the name of Brahman Sabha, Aligarh was got registered on 23.7.1954 (registration No. 127). The objects of the society are social, religious and welfare of Brahman community in general. The aforesaid society established a Junior high School which later on became a higher secondary school recognized as such under Uttar Pradesh Intermediate Education Act 1921. The school was known by the name of Brahman Secondary School, Aligarh. The school was being run under approved scheme of administration as required by U.P. Intermediate Education Act 1921. Scheme of administration was approved on 10.4.1967. According to the petitioner ...


Oct 23 2007

In Re: Elchico Espresso Snacks Bar P. Ltd.; in Re: Elchico Hotels and ...

Court: Allahabad

Decided on: Oct-23-2007

Reported in: [2008]143CompCas133(All); [2009]89SCL362(All)

Sunil Ambwani, J.1. Heard Shri R.P. Agarwal, learned Counsel for the petitioner-companies. The official liquidator, U. P. as well as the Regional Director, Northern Region, Ministry of Corporate Affairs, Noida, have filed their reports.2. The company petition for approving the 'scheme of amalgamation' was advertised in the Hindustan Times (English) published from Lucknow and Amar Ujala (Hindi) published from Allahabad on July 20, 2007. No one, except the official liquidator and the Regional Director, Northern Region, Ministry of Corporate Affairs, Noida, has filed objections to the confirmation petition. An affidavit of service of Shri Naresh Roy, a director of the petitioner-company was filed on July 24, 2007.3. By an order dated July 12, 2007, made in Company Application No. 9 of 2007, the court had noticed that both the transferor and the transferee companies are closely held by members of the same family, with common business interest and while accepting board resolutions of the co...


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