Allahabad Court October 2007 Judgments
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Modi Spinning and Weaving Mills Vs. Commissioner, Trade Tax
Court: Allahabad
Decided on: Oct-04-2007
Reported in: (2008)13VST432(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 June 22, 2002 relating to the assessment year 1970-71 under the Central Sales Tax Act, 1956 (hereinafter referred to as 'the Central Act').2. The applicant was engaged in the business of manufacture and sales of cotton yarn, etc., and claimed to have a depot at Delhi. It was claimed that during the year under consideration, yarn worth Rs. 1,65,04,387 had been transferred to Delhi depot by way of stock transfers. The assessing authority rejected the claim of stock transfers and treated the movement of goods to Delhi depot as inter-State sales. It appears that the matter went to the Tribunal. Similar dispute also arose in the assessment year 1969-70. In the assessment year 1969-70, the assessing authority rejected the claim of stock transfer, but the same was accepted by the first appellate authority and confirmed b...
V.K. Industries Vs. Commissioner, Trade Tax
Court: Allahabad
Decided on: Oct-04-2007
Reported in: (2009)20VST691(All)
Rajes Kumar, J.1. Present two 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 June 21, 2006 relating to the assessment year 1999-2000 both under the U.P. Trade Tax Act, 1948 and the Central Sales Tax Act, 1956.2. The applicant was carrying on the business of manufacture and sales of optic-fibre cable accessories, such as optical fibre cable joint closure, fibre distribution frame, fibre termination box, aerial fibre-optic cable suspension accessories, etc., used in the optical fibre digital and other networking system as per design and technical specifications of the department of Telecommunication, Ministry of Communication, Government of India.3 The claim of the applicant was that the aforesaid items were liable to tax at 2.5 per cent under entry No. 75 of the Notification No. T.I.F. 2-2375/XI-9(251)/97-U.P. Act-15-48-Order-98, dated November 23, 1998 and at four per cent with effec...
Commissioner of Income Tax Vs. Late Janardhan Dass Through L/H Shyam S ...
Court: Allahabad
Decided on: Oct-04-2007
Reported in: (2008)218CTR(All)404
1. An agricultural piece of land measuring 30 Kachcha Bighas owned by assessee Shri Janardan Das (since deceased) was acquired by the State Government by issuing notifications dt. 14th Jan., 1977 and 12th May, 1977 under the Land Acquisition Act. Its possession was taken on 26th June, 1977. But, the assessee received the compensation on 12th July, 1977. The assessee purchased the agricultural land on 15th May, 1977 (sic) which happened within two years from the date of receipt of compensation. Therefore, it was submitted that in view of Section 54B of the IT Act, the assessee was not liable to pay capital gains. This was not accepted by the ITO who took the view that the possession was taken over on 6th June, 1977 and the land was purchased by the assessee out of the compensation amount beyond period of two years. The case of the assessee was that the possession was taken on 26th of June, 1977 and the compensation was received on 12th July, 1977, therefore no capital gain was liable be...
Vinai Krishna Gaur Son of Sri Kailash Nath Gaur Vs. State of U.P. and ...
Court: Allahabad
Decided on: Oct-03-2007
Reported in: 2008CriLJ1153
M.K. Mittal, J.1. This application has been field under Section 482 Cr.P.C. for quashing the proceedings in criminal case No. 1082 of 2001 under Sections 409, 420. IPC, P.S. Cantt, District Allahabad, pending in the Court of 5th A.C.J.M., Allahabad along with charge sheet dated 21.12.2000 arising out of the crime No. 126 of 2000.2. Brief facts of the case are that opposite party No. 2 Sri T.M. Khan, O.S. D, Litigation, High Court, Allahabad, filed a first information report on 28.6.2000 in which it has been alleged that accused applicant was posted as Cashier/Section Officer and Incharge of the Oath Commissioner's Coupons (hereinafter referred as Coupons) and defalcated large amount of money to the tune of Rs. 7,87, 266.00 from employees welfare fund. In this connection a complaint was made by Sri D.P.N. Tripathi the then Vice President of High Court Ministerial Officers Association, Allahabad on 9.3.1199 to the Registrar alleging that the accused had defalcated a large amount of money...
Gyanendra Kumar Sharma Son of Rajesh Kumar Sharma and ors. Vs. State o ...
Court: Allahabad
Decided on: Oct-03-2007
Reported in: AIR2008All77; 2008(1)AWC292
H.L. Gokhale, C.J.1. Heard Mr. Shashi Nandan with Abhishek Srivastava and Mr. M.D. Misra in support of these appeals. Mr. Abhinav Upadhyay, Mr. K.S. Kushwaha and Mr. G.C. Upadhyay, learned Standing Counsel appear for the State Government. Mr. Ajit Singh appears for the U.P. Rajarshi Tandon Open University. Indira Gandhi National Open University has been sewed.2. Both these appeals raise an important question with respect to the interpretation of State Government Order dated 10.7.2007 as to whether thereunder the students who have taken the B.Ed. degrees by distant education from these open Universities (as against the face to face method) are eligible to be considered for the Special Basi Training Course, 2007 (Special R.T.C.), which is being conducted for enhancing the strength of the Primary Teachers in the State of U.P.3. The appellants/petitioners are students of the above two Open Universities and have taken the B.Ed, degrees by distant education. Through their writ petitions, the...
Gurprasad Ramprasad Agencies Vs. Commissioner, Trade Tax
Court: Allahabad
Decided on: Oct-03-2007
Reported in: (2009)20VST368(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 August 6, 2007 relating to the assessment year, 1982-83 by which the appeal filed by the applicant was dismissed and the appeal filed by the Commissioner of Trade Tax was allowed.2. Heard Sri S.D. Singh, learned Counsel for the applicant and Sri K.M. Sahai, learned Standing Counsel.3. With the consent of both the parties, present revision is being disposed of.4. Learned Counsel for the applicant submitted that the business of the applicant had been closed in the year 1985 for ever and no business had been carried on at 33/20 Chowk, Kanpur. He submitted that the Tribunal has passed the ex parte order on the ground that no one appeared on the date fixed on July 26, 2007. He submitted that the applicant was not served with any notice for the date fixed on July 26, 2007 and had no information about the said date. He s...
Pushpendra Singh Son of Sri Mahesh Chandra Yadav and Hemvir Singh Son ...
Court: Allahabad
Decided on: Oct-01-2007
Reported in: [2007(115)FLR1135]
Rakesh Tiwari, J.1. Heard counsel for the parties and perused the record.The petitioner who was appointed as Police Constable has come up in this writ petition against the order of termination of his services dated 12.9.2007 passed by the Senior Superintendent of Police, Agra. The counsel for the petitioner submits that since the fundamental right of the petitioner as guaranteed under Article 311(2) of the Constitution has been violated, hence he has come up in this writ petition before this Court.2. He also submits that Rule 8(2) of the Uttar Pradesh Police Officers of the Subordinate Ranks (Punishment and Appeal) Rules, 1991 provides that no Police Officer shall be dismissed, removed or reduced to rank except after proper inquiry and disciplinary proceedings as contemplated in the enquiry.3. The counsel for the petitioner further submits that the petitioner has not been afforded an opportunity of hearing before passing the impugned order of termination hence, the principle of natural...
Sheikh Barik Ali (D.) by L.Rs. Vs. Ixth Additional District Judge and ...
Court: Allahabad
Decided on: Oct-01-2007
Reported in: 2007(4)AWC4178
S.U. Khan, J.1. Inspite of sufficient service no one has appeared on behalf of contesting respondents. Heard learned Counsel for the petitioner.2. Property in dispute is wakf property. The wakf was created through registered deed dated 10.3.1892. On 23.11.1911 the then mutwalli of the wakf executed a lease deed of part of the land comprised in the aforesaid wakf deed in favour of Hafiz Mohammad Haleem with permission to raise constructions, on annual rent of Rs. 350. The lease deed was executed for 99 years starting from 1.1.1912. After the death of original lessee Hafiz Mohd. Haleem the lessee's rights were inherited by S. M. Bashir. Respondents 3 to 5 Sheo Devi and others, wife and sons of late Babu Ram Mishra instituted O.S. No. 57 of 1954 before Civil Judge, Kanpur against S.M. Bashir for recovery of Rs. 30,000 and odd. The suit was decreed. Thereafter execution application was filed seeking recovery of the decretal amount from the properties in dispute bearing Nos. 13/387, 13/388 ...
Commissioner, Trade Tax Vs. Prince Tourists Bus Service
Court: Allahabad
Decided on: Oct-01-2007
Reported in: (2008)13VST412(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 March 3, 2003 relating to the assessment year, 1996-97 by which the Tribunal has confirmed the order of the first appellate authority.2. The dealer-opposite party (hereinafter referred to as 'the dealer') had provided buses to M/s. BPL Sanyo Utilities and Appliances, Noida and Escort Yamaha Motors Limited under the agreement for the transportation of their employees from their residence to factory and factory to their residence at a specified amount. The assessing authority levied the tax on the amount received under Section 3F of the Act treating the transaction as transfer of right to use the goods. The first appellant authority allowed the appeal and deleted the tax. The first appellate authority held that under the agreement, buses were provided only for the transportation of the employees from their residenc...
Shanker Lal Chaubey Vs. Commissioner, Trade Tax
Court: Allahabad
Decided on: Oct-01-2007
Reported in: (2008)14VST102(All)
Rajes Kumar, J.1. These are three revisions arising from the order of the Tribunal dated August 26, 2002 all for the assessment year 1993-94.2. In all three revisions, since the common facts are involved, the same are being disposed of by a common order. The Tribunal has also disposed of three separate appeals of the three parties by a common order as the common facts and questions were involved.3. The brief facts of the case are that all the three parties, who are applicants in the present revisions, obtained transit passes at the Shree Nagar check-post, Hamirpur for the transportation of the goods through the State of U. P. meant for delivery at Patna, State of Bihar. Under the provisions of Section 28B of the U. P. Trade Tax Act, 1948 the said three transit passes were to be surrendered at the exit check-post, namely, Naubatpur while leaving the State of U. P. When the assessing authority received the information that the alleged three transit passes were not surrendered at the Naub...
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