Allahabad Court July 2007 Judgments
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S.K. Traders Through Its Proprietoress Smt. Kavita Maheshwari Vs. Addi ...
Court: Allahabad
Decided on: Jul-13-2007
Reported in: (2009)26VST601(All)
R.K. Agrawal, J.1. By means of the present writ petition filed under Article 226 of the Constitution the petitioner M/s S.K. Traders through its proprietress Smt. Kavita Maheshwari, seeks the following relief:(i) to issue a writ, order or direction, in the nature of writ of certiorari quashing the notices dated 4.3.2002 (Annexure 4 to the petition) issued by respondent No. 2.(ii) to issue a writ, order or direction, in the nature of writ of certiorari, quashing the order dated 1.6.2001 (Annexure 3 to the petition) passed by respondent No. 1.(iii) to issue a writ, order or direction in the nature of writ of certiorari quashing the entire proceedings under Section 21(2) for the assessment year 1994-95.(iv) to issue a writ, order or direction which this Hon'ble Court may deem fit and proper in the circumstances of the case.(v) to award the cost of the petition to the petitioner.FACTS OF THE CASE:2. The brief facts of the case giving rise to the present petition are as follows:The petition...
Bhola Nath Carpets (Pvt.) Ltd. Vs. the Commissioner of Income Tax
Court: Allahabad
Decided on: Jul-13-2007
Reported in: (2008)217CTR(All)360; [2008]299ITR413(All)
R.K. Agrawal, J.1. The Income-tax Appellate Tribunal, Allahabad has referred the following question of law under Section 256(2) of the Income-tax Act, 1961, hereinafter referred to as 'the Act', for opinion to this Court.Whether on the facts and in the circumstances the Tribunal was justified in law in holding that the penalty imposed Under Section 271B on 23-10-90, was not barred by limitation in view of the provisions of Section 275 of I.T. Act?2. The present reference relates to the Assessment Year 1986-87 in respect of the penalty imposed under Section 271B of the Act.3. Briefly stated the facts giving rise to the present reference are as follows.4. The applicant is a private limited company engaged in the business of carpet etc. Its accounts are required to be audited by a Chartered Accountant under Section 44AB of the Act, For the Assessment Year 1986-87, for which previous year of the applicant ended on 31st March, 1986, the applicant was required to get its accounts audited and...
Adarsh Kumar and Aahish Kumar Both Sons of Shri Krishna Kumar Gupta Vs ...
Court: Allahabad
Decided on: Jul-13-2007
Reported in: AIR2008All2; 2007(4)AWC3458
Arun Tandon, J.1. Petitioners, Adarsh Kumar and others made an application under Section 31 of the Indian Stamp Act for determination of the value of the property, which was to be subject matter of transfer and for determination of the stamp duty payable accordingly.2. According to the petitioner the Sub Registrar on 22.07.2007 submitted a valuation report in respect of the land as well as the stamp duty payable thereon, which was fixed at Rs. 86,300/-. After such determination, the report was placed before the Collector Stamp, who vide order dated 26.07.2007 directed the Sub Registrar to communicate the decision so taken qua the stamp duty payable on the transaction under Section 31 of the Act.3. After such determination a sale-deed in respect of the property in question was registered on 09.08.2004 and stamp duty of Rs. 83,600/- was paid in respect thereto with reference to valuation report referred above. On the strength of the sale-deed, mutation in the revenue record is also alleg...
National Insurance Company Ltd. Through Assistant Manager Legal, Natio ...
Court: Allahabad
Decided on: Jul-13-2007
Reported in: 2007(4)AWC3756
Amitava Lala, J.1. The appeal has been preferred by the insurance company from a Judgment and award dated 09th March, 2007, whereunder a sum of Rs. 1,79,500/- has been awarded in favour of the parents in case of death of a five years' old child.2. The award has been challenged on two grounds; firstly, there was a breach of policy; and secondly, there is no deduction on the quantified income. Mr. S.K. Mehrotra, learned Counsel appearing for the appellant, relied upon a recent Judgment of the Supreme Court reported in 2007 (2) T.A.C. 8 (S.C.) New India Assurance Co. Ltd. v. Vedwati and Ors. to establish that when there is a breach of policy, insurer has no liability to pay any amount to the claimants in case of any accident. We have gone through the background of the facts and we found from the relevant factual portion, particularly as in paragraph-3 of such judgement, that it was held by the tribunal that passenger travelling in a goods vehicle graciously was also entitled to claim comp...
Ram Palat Chaturvedi (Deceased) by L.Rs. Vs. Chandra Bali Shastri and ...
Court: Allahabad
Decided on: Jul-13-2007
Reported in: 2007(4)AWC4071
V.C. Misra, J.1. Heard S/Sri A.K. Upadhyay learned Counsel for the appellant, Dr. H.N. Tripathl learned Counsel for the respondent-defendant No. 2 and R.N. Singh senior advocate, G.K. Malviya and A.K. Rai advocates on behalf of the applicants.2. The present second appeal was filed on 20.5.1997 thereafter the sole appellant Smt. Shyama Devi moved an Application No. 192395 of 2006, dated 13.9.2006 with a prayer to dismiss her present second appeal as withdrawn/not pressed through her learned Counsel Sri A.K. Upadhyay. This withdrawal application is supported by an affidavit duly sworn by the appellant. Before the said withdrawal application could be disposed of one Shiva Kant Mishra moved an Impleadment Application No. 2216517 of 2006, dated 11.10.2006 with a prayer to be impleaded as appellant-proposed plaintiff through his learned Counsel supported by an affidavit sworn by him. Another Application No. 89125 of 2007 dated 4.4.2007 has been moved by one Girish Singh for being impleaded a...
Fareed Khan Alias Fareed Ahmad Vs. A.D.J. Court No. 1 and anr.
Court: Allahabad
Decided on: Jul-13-2007
Reported in: 2008(2)AWC1623
Poonam Srivastav, J.1. Heard learned Counsel for the petitioner.2. The order impugned in the instant writ petition is dated 29.5.2007, passed by the Additional District Judge, Court No. 1, Unnao, in Rent Appeal No. 5 of 2005, under Section 24(2) of U.P. Act No. 13 of 1972 (hereinafter referred to as the Act).3. The shop in question having an area of 1.511 square meter bearing No. 103, situated in Mohalla Mubarij Nagar, Sadar Bazar Chauraha, Unnao was released under Section 21(1)(b) of the Act.4. The Apex Court disposed of S.L.P. vide order dated 29.4.1994 with a direction that the tenant shall handover possession of the shop in question to the landlord for reconstruction within one month of sanction of the plan over the building complex, which the landlord proposes to construct and thereafter one shop shall be re-let and possession shall be delivered to the tenant after completion of the same. This entire exercise was liable to be carried out within a period of fifteen months from the ...
Chunnilal Vs. Smt. Dullar and ors.
Court: Allahabad
Decided on: Jul-12-2007
Reported in: AIR2007All202; 2007(4)AWC4068
ORDERTarun Agarwala, J.1. The plaintiffs filed a suit for partition claiming 4/21 share in the property in suit. The plaintiffs contended that the property in question originally belonged to Shiv Dihal which was inherited by his three sons Bhola, Garib and Mangru in equal shares. Bhola had three sons from his first marriage through Sundari, namely, Sandlu, Tunnu and Chunni Lal and three sons from his second wife Dullar, namely, Munni Lal, Mehi Lal and Pannal Lal, Bhola died on 7-4-1961. It was alleged that defendant No. 1 Garib had 1/3 share, defendant No. 2 Mangru had 1/3 share and defendant Nos. 2 to 5, namely, Sandlu, Tunnu and Munni Lal had 3/21 share in the property of Bhola whereas the plaintiffs had 4/21 share. On these allegations the plaintiffs claimed partition to the share of 4/21 in the property in dispute. During the pendency of the suit, Sandlu and Tunnu died and the plaint was amended and the plaintiffs also claimed a portion of the share of Tunnu claiming that the plain...
Dinesh Chandra Agnihotri Son of Shri Kamal NaraIn Agnihotri Vs. Distri ...
Court: Allahabad
Decided on: Jul-11-2007
Reported in: [2007(115)FLR433]
Vineet Saran, J. 1. The petitioner was appointed as Lab Boy on 1.7.1989 in the college of the Respondent No. 3. He continued to work on such post. However sometimes in the year 1998, without there being any order passed against him, he was not permitted to work and was also not paid his salary. The petitioner thus filed this writ petition initially with the prayer for a direction in the nature of mandamus commanding the respondents to permit him to work as Lab Boy in the respondent-institution and pay him his regular salary, including arrears, in accordance with law. Along with the counter affidavit the respondent-institution filed a copy of the order of suspension dated 26.3.1998 as well as copy of the charge sheet dated 6.4.1998, copy of the enquiry report dated 29.4.1998 and copy of the order dated 22.7.1998 whereby the services of the petitioner had been terminated. Thereafter by means of amendment, the petitioner has challenged the aforesaid orders.2. I have heard learned Counsel ...
Sanneer Electricals Vs. Commissioner, Trade Tax
Court: Allahabad
Decided on: Jul-11-2007
Reported in: (2008)16VST130(All)
Vikram Nath, J.1. Heard learned Counsel for the parties. With the consent of the learned Counsel for the parties, this revision is being disposed of finally at the admission stage itself in view of the peculiar facts and circumstances of the case.2. The dispute relates to the assessment year 1998-99. The questions of law framed by the applicant are as follows:Substantial questions of law:I. Whether the Trade Tax Tribunal, Bench-I, Ghaziabad, was justified in allowing the appeal, filed by the Trade Tax Department, and remanding the matter back to the assessing authority despite the fact that it is the last court for finding of fact.II. Whether the Trade Tax Tribunal, Bench-I, Ghaziabad, was justified in remanding back the matter to the assessing authority although the whole material and record were placed before it.III. Whether the Trade Tax Tribunal, Bench-I, Ghaziabad, erred in law in remanding back the matter to the assessing authority on the ground of opportunity to the Trade Tax De...
New Hind Transport Co. Through Its Partner Sri Labho Ram Vs. Mrs. Nipp ...
Court: Allahabad
Decided on: Jul-10-2007
Reported in: 2007(4)AWC3749
Amitava Lala, J.1. This is an appeal of the appellant/owner of the vehicle challenging the modified award dated 18th December 1985 by which the original award of the self same date, whereunder both the owner and insurance; company were fastened with joint and several liability, was modified. The contention of the learned Counsel appearing for the appellant/owner of the vehicle is that no notice was given to him before such modification of the award.2. Incidentally on query of the Court he contended that the learned Counsel appearing for the Insurance Company was also the Counsel of the owner and no change was obtained from him. Therefore, it cannot be construed by the Court at this belated stage, that the modification of the award was made without hearing the parties.3. Leaving aside such technical plea, if we go to the merit of the modified award and the original award side by side, we shall be alble to find that only dispute is determination of the liability of the owner vis-a-vis th...
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