Allahabad Court August 2008 Judgments
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Commissioner, Trade Tax Vs. Ent Nirmata Kalyan Samiti
Court: Allahabad
Decided on: Aug-14-2008
Reported in: (2010)28VST206(All)
Prakash Krishna, J.1. The above four revisions were heard together and are being disposed of by a common judgment. They relate to the assessment years 1990-91, 1991-92, 1992-93 and 1993-94. The dealer-opposite party is a society and carries on the business of coal. It has supplied coal to its members who are brick-kiln owners.2. The only question raised in these revisions is whether inward freight is part of turnover or not. In the memo of revision, the following common question of law has been framed:(i) Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified to hold that inward freight is not part of turnover, only on the ground that it was charged separately?3. The assessing authority held that 'inward freight' is part of turnover and the dealer is not the agent of the brick-kiln owners, the purchasers of the coal. This part of the assessment order has been set aside by the first appellate authority.4. Shri Om Prakash Tripathi, secret...
Commissioner, Trade Tax Vs. Gulshan Sugars and Chemicals Ltd.
Court: Allahabad
Decided on: Aug-14-2008
Reported in: (2010)28VST244(All)
Prakash Krishna, J.1. The dealer-opposite party, a registered limited company, has been carrying on the business of manufacturing and selling calcium carbonate and admitted tax liability of Rs. 19,10,445.62 under the Central Sales Tax Act during the assessment year 1993-94. The assessing authority found that the applicant has charged freight and handling charges separately and in this head it has collected Rs. 68,69,873. It was further found that it has realised a sum of Rs. 75,28,189 from the customers towards the freight and handling charges and as such the dealer-opposite party has charged Rs. 6,58,316 in excess from its customers which shall part of the sale price and it was taxed accordingly. The said part of the assessment order was confirmed by the first appellate authority but has been set aside by the Tribunal in Second Appeal No. 94 of 1999 relating to the assessment year 1993-94 (Central).2. In the memo of revision the following questions of law have been sought to be raised...
The Commissioner, Trade Tax Vs. S/S Amco Binel Pvt. Ltd.
Court: Allahabad
Decided on: Aug-13-2008
Reported in: (2010)27VST202(All)
Prakash Krishna, J.1. The dealer opposite party carries on the business of manufacture and sale of P.V.C. Sheets and has been granted eligibility certificate under Section 4-A of U.P. Trade Tax Act for the period from 19-8-1991 to 18-8-1999. Similar exemption has been granted to it in respect of inter State sales under notification No. 1094 dated 27-7-1991 issued by the State Government in exercise of powers conferred on it under Sub-section (5) of Section 8 of the Central Sales Tax Act (hereinafter referred to as the Act). Under the said notification, the dealer opposite party is entitled to claim total exemption in respect of inter State sales for the two assessment years. In the subsequent years, such a dealer is entitled to exemption at the rate prescribed in Annexure-1 to the notification. The dispute in the present case relates to the third assessment year from the date of grant of eligibility certificate. Under the notification, exemption is granted at 10% of the rate of tax nor...
The New India Assurance Company Limited Through Its Divisional Manger ...
Court: Allahabad
Decided on: Aug-13-2008
Reported in: 2009(1)AWC364
Amitava Lala, J.1. Leave is granted to the appellant to correct the typing error in the valuation column of the memo of appeal by red ink.2. In this appeal the appellant-insurance company has challenged the judgement and order dated 07th May, 2008 passed by the concerned Motor Accidents Claims Tribunal, Bulandshahar in spite of rejection of its application under Section 170 of the Motor Vehicles Act, 1988 (hereinafter called as the 'Act'). It appears that in spite of our judgement as reported in 2007 (4) ADJ 101 (Oriental Insurance Co. Limited v. Smt. Manju and Ors.) delivered following the judgement of the Supreme Court reported in : [2002]SUPP2SCR456 (National Insurance Co. Ltd. Chandigarh v. Nicolleta Rohtagi and Ors.) the appellant did not choose to make any revisional application but waited for a period of six months to get the order reached to the finality and when it has reached to its finality, the appellant has challenged the same by way of present appeal taking a plea that th...
Dewan Sugars Ltd. Vs. Central Govt. Through Secretary, Finance
Court: Allahabad
Decided on: Aug-13-2008
Reported in: AIR2009All2
H.L. Gokhale, C.J.1. Heard Shri Bharatji Agarwal, learned Senior Advocate and Shri Vivek Chaudhary for the petitioner. Mr. S.K. Mishra appears for respondent No. 1. Mr. S. P. Kesarwani, learned Additional Chief Standing Counsel for the State of U. P. appears for respondent Nos. 2 to 6 and Mr. Ravindra Singh, appears for the Co-operative Cane Development Union - Intervener.2. The petitioner is a limited Company manufacturing sugar and is situated in District Moradabad. The petition is filed through its Director Shri Gaurav Dewan. The first respondent to the petition is the Central Government through its Finance Secretary. Respondent No. 2 is the State of U. P. through the Chief Secretary. Respondent No. 3 is the Principal Secretary, Sugar Industry and Cane Development of the State Government. Respondent No. 4 is the Cane Commissioner of the State and respondent Nos. 5 and 6 are District Magistrate and the Tahsildar, Moradabad.3. (i) The petition originally filed, seeks a writ of mandamu...
Swatantra Bharat Paper Mills Pvt. Ltd. Through Its Director Ravi Mohan ...
Court: Allahabad
Decided on: Aug-13-2008
Reported in: 2009(1)AWC667
Vineet Saran, J.1. This is a bunch of writ petitions challenging the notifications dated 24.11.2005 and 23.6.2006 issued under Sections 4 and 6 read with Section 17 of the Land Acquisition Act, 1894 (hereinafter referred to as 'the Act').2. We have heard Sri R.N. Singh, learned Senior counsel assisted by Sri G.K. Singh; Sri U.N. Sharma, learned Senior counsel assisted by Sri Vivek Saran; and Sri S.K. Tyagi on behalf of the petitioners. Dr. Y.K. Srivastava has appeared for the State and Sri Ashwani Kumar Misra for Hapur-Pilakhuwa Development Authority. For the purposes of convenience, Civil Misc. Writ Petition No. 37893 of 2006 is being treated as the leading writ petition.3. The undisputed facts of these cases are that for establishment of a Textile Centre Yojna (scheme) for giving encouragement to Textile industry of the country, a proposal was initiated by the Central Government. Sites from all over India were considered and on 15.3.2005 a decision was taken by the Central Government...
State of U.P. Through Executive Engineer, Irrigation Division Vs. the ...
Court: Allahabad
Decided on: Aug-13-2008
Reported in: [2008(119)FLR478]
Rakesh Tiwari, J.1. Heard standing counsel for the petitioner, Sri R.D. Yadav appearing for workman respondent No. 2 and perused the record. Presiding Officer, labour court, U.P., Bareilly has been arrayed as pro forma respondent No. 1.2. The State Government on being satisfied that an industrial dispute exists made the following reference to the labour court, U.P., Bareilly where it was registered as adjudication case No. 190 of 1992:D;k lsok;kstdksa }kjk fooknxzLr Jfed Jh vksedkj iq= Jh cuokjh yky VkbZfiLV dh lsok;sa fnukad 3-9-91 ls lekIr fd;k tkuk mfpr ,oa oS/kkfud gS A ;fn ugh] rks og fdl ykHk @ {kfriwfrZ ikus dk vf/kdkjh gS ,oa fdl vU; fooj.k lfgr3. On receipt of summons, the workman filed his written statement and rejoinder statement was filed by the employers. The workman filed five documents on 20.7.1995 in support of his case and the parties also led oral evidence before the labour court.4. By the impugned award dated 29.11.1999, the labour court has directed the petitioner e...
State of U.P. and ors. Vs. Nagesh Upadhyay and anr.
Court: Allahabad
Decided on: Aug-12-2008
Reported in: 2008(4)AWC4050
Ashok Bhushan and Arun Tandon, JJ.1. State of U.P. has filed this special appeal against the judgment and order of learned single Judge dated 12th April, 2005, whereby bunch of writ petitions have been allowed by issuing a writ of mandamus restraining the State authorities from recovering the difference between the salary and allowances paid vis-a-vis stipend which should have been paid (for the period of training) to the petitioners, who were selected as Sub-Inspector Civil Police/Platoon Commander, P.A.C. in 1999 Examination and had undergone training in the year 2001-02. A further direction has been issued that if any recovery has already been made, the same shall be restored to the petitioners concerned.2. The facts relevant for deciding the present special appeal are as follows:An advertisement was published by the State of U.P. for recruitment on the post of Sub-Inspector Civil Police/Platoon Commander, P.A.C. in the year 1999. The result of selection was declared on 6th July, 20...
Smt. Ishtiyaq Bano Begum Wife of Late Sri Siddique Hasan Khan, Vs. Add ...
Court: Allahabad
Decided on: Aug-12-2008
Reported in: 2009(1)AWC23
S.U. Khan, J.1. Heard learned Counsel for the parties.This is landlords' writ petition arising out of proceedings for enhancement of rent under Section 21(8) of U.P. Urban Buildings (Regulation of Letting, Rent & Eviction) Act, 1972 initiated against the tenants, respondents No. 3 & 4, who are Basic Shiksha Adhikari, Shahjahanpur and State of U.P. through Collector, Shahjahanpur. In the tenanted accommodation, a school is being run. Tenanted accommodation consists of one hall, two rooms, two verandahs and courtyards. Total area of the accommodation in dispute including open land is about 240 square meters (238 square meters exactly).2. The agreed rent was Rs. 285/- per month. Petitioners landlords' application for enhancement of rent was registered as case No. 01 of 1995, Smt. Ishtiyaq Bano Begum v. Basic Shiksha Adhikari and Ors. on the file of R.C. & E.O./ City Magistrate, Shahjahanpur. City magistrate, Shahjahanpur, through order dated 05.06.2002, enhanced the rent to Rs. 1042/- per...
Smt. Gafooran (D) Through L.Rs. Vs. Xiith Additional District Judge an ...
Court: Allahabad
Decided on: Aug-12-2008
Reported in: 2008(4)AWC4079
S.U. Khan, J.1. This is tenant's writ petition. Landlord respondent No. 3, Sri Sirajudddin, filed S.C.C. Suit No. 341 of 1988 against original petitioner for eviction on the ground of default and for recovery of arrears of rent. Admitted rate of rent is Rs. 18 per month. Property in dispute is residential in nature and contains one room. In the plaint, it was alleged that defendant had not paid rent from 1.7.1984 to 31.3.1988 inspite of notice of demand and termination of tenancy dated 6.4.1988 served on 9.4.1988.2. In para 4 of the plaint it was specifically stated:That defendant without tendering rent to plaintiff began to deposit rent under Section 30(1)(a) of U.P. Act No. 13 of 1972 in proceedings No. 404/70 of 1985, Gafooran Nisa v. Siraj Uddin but on 31.7.1985 the Court of Munsif city passed the orders directing defendant to make payment of rent directly to plaintiff both file was consigned but defendant did not pay rent to plaintiff inspite of his willingness and orders of the C...
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