Court : Allahabad
Reported in : (1980)19CTR(All)345; [1981]132ITR647(All)
..... satguru, even after the execution of the deed constituting the central council, had no intention to alter his position as sant satguru or to divest himself of the control of the property. it has been seen that it was also held that the regulations relating to the central council and the provisions of the so-called trust ..... kind was done by the swami bagh group. once the members of the faith associated themselves to form a charitable society which was registered under the societies registration act, 1860, a charitable trust came into existence. the dayal bagh group framed and passed its constitution and rules and bye-laws for maintaining several institutions established by it ..... for the time being, to alter his position as sant satguru or to divest himself of the control of the property and to create a trust for a public purpose of a charitable or religious nature such as is contemplated by act 14 of 1920. on the other hand, the regulations relating to the central council and the provisions .....
Tag this Judgment!Court : Allahabad
Reported in : (1997)143CTR(All)428; [1997]226ITR411(All); [1997]92TAXMAN524(All)
..... the apparent sale consideration and, therefore, the appropriate authority had no jurisdiction to order the purchase of the property in question under section 269ud of the act.20. learned counsel for the respondents contended that the petitioner who agreed to purchase the property in question has no right to maintain this petition and ..... , learned standing counsel, contended that this aspect of the matter is not relevant to the issue because the term 'apparent consideration' has been defined in the act and such a liability cannot be included in the 'apparent consideration'. the contention is correct so far as the determination of 'apparent consideration' is concerned, but ..... writ petition.4. in a lengthy petition, several grounds, including the one about the constitutional validity of the provisions contained in chapter xx-c of the act have been set up. the constitutional validity of the provisions of preemptive purchase was upheld by the supreme court in c.b. gautam v. union of india .....
Tag this Judgment!Court : Allahabad
Reported in : 1998(3)AWC1840
..... the powers on the basis of the said interim order and that on the strength of the interim order dated 13.6.1996, he was entitled to act as the controller of the wakf board. further this court could not confer jurisdiction upon any authority or court, by means of an interim order, where there existed none. ..... est.32. it was also urged by learned counsel for the contesting respondents, that in view of section 6 of general clauses act. repealing act cannot be given effect to, till board is re-constituted, and the controller, as there existed no board in uttar pradesh. was entitled to continue in the office. in support of his argument, ..... decisions do not relate to interpretation of u. p. muslim waqfs act, 1960. they deal with the provisions of other acts like arbitration act. displaced persons (debt adjustment) act. 1951, u. p. (temporary) control of rent and eviction act, 1947. u. p. urban buildings (regulation of letting. rent and eviction) act. 1971 etc. as 1 fully agree with the view taken .....
Tag this Judgment!Court : Allahabad
Reported in : 1999(3)AWC2525; (1999)2UPLBEC1562
..... fallacy of the submission is apparent as it was in complete disregard of definition of the word 'agricultural produce' in the act which includes all produce whether agricultural, horticultural, animal husbandry or otherwise as specified in the schedule. the legislative power to add or include and define a word even artificially ..... , sterilized and chemicalized with an avowed object of making it more hygienically superior so that the chances of catching infection by the persons/animals undergoing medical treatment may be minimized. there is no warrant for the submission that the process of chemicalization of cotton involves a manufacturing activity ..... in the writ petition, a glance of the relevant provision of the act is indispensable. this provision reads as follows :'2 (a) 'agricultural produce' means such items of produce ofagriculture, horticulture, viticulture, apiculture, sericulture, pisciculture, animal husbandry or forest as are specified in the schedule, and includes admixture of .....
Tag this Judgment!Court : Allahabad
Reported in : AIR2002All1; (2001)3UPLBEC1941
..... the banks had no discretion in the matter and all the terms and conditions of the transaction of loan under a notified state sponsored scheme was controlled by the state government. such disbursement of loans by the banks was clearly different from their normal banking business. 17. section 3 provides for recovery ..... (i) for establishing, expanding moderning renovating or running any industrial undertaking; or (ii) for purposes of vocational training; or (iii) for the development of agriculture, horticulture, animal husbandry or agro-industry; or (iv) for purposes of any other kind of planned development; or (v) for relief against distress; (f) 'banking company' means the ..... 1980]2scr1015 observed as follows in para 6 of the reports :-- '.........in order to decide this question, itis necessary to determine the object of the act....... the act is passed with the object ofproviding a speedier remedy to the state government to realise the loans advanced by it or by the uttar pradesh financial .....
Tag this Judgment!Court : Allahabad
Reported in : (2004)188CTR(All)361; [2004]266ITR453(All)
..... settlement commission under section 245-i or by any order of the appellate authority or revising authority under section 246 254(1) or 263/264 of the income-tax act giving rise to the demands for which the recovery proceedings were initiated in the year 1972 itself when one of the writ petitions was filed. however, it is obvious ..... amounts have not been paid by the assessee-defaulter. the recovery certificate was issued on march 21, 1982, i.e., much before the addition of rule 68b by the finance act, 1992. rule 68b has been inserted with effect from june 1, 1992, which is prospective. hence, in our opinion, rule 68b applies in respect of recoveries in pursuance of ..... , 1979, is annexure 11a to the writ petition. it is alleged that the sale of the properties is barred by rule 68b of the second schedule to the income-tax act.8. by the impugned notice dated march 26, 1997, published in the newspaper rashtriya sahara dated march 28, 1997, the properties 170 and 360 sahebganj, padrauna, have been .....
Tag this Judgment!Court : Allahabad
Reported in : (1988)69CTR(All)213; [1989]175ITR384(All)
..... days without obtaining the approval of the commissioner for such retention within the meaning of sub-section (8) of section 132 of the income-tax act, 1961 ('the act' for short). thereupon, the petitioners filed this writ petition praying that the retention of the books beyond 180 days is absolutely illegal and the ..... marked. taxation laws, even with most liberal construction in favour of the department, have never veered round interpretation of a provision which may permit authorities to act contrary to law. otherwise, the entire legal concept of strict interpretation of the provisions of law of escaped assessment or proceedings being barred by time, etc ..... j.)63. it is true that what applies to judicial proceedings applies with greater force to quasi-judicial proceedings. quasi-judicial tribunals or authorities required to act judicially are not bound by the technical rules of evidence. they enjoy greater latitude in this behalf.64. even otherwise, the only touchstone for reception .....
Tag this Judgment!Court : Allahabad
Reported in : AIR2006All243; 2006(3)AWC2299
..... petitioner being its member has no right to challenge the same in democratic system of working. petitioner has even exposed himself of being expelled by the society for his act of filing writ petition against the 'desire' or 'decision' of the society.8. writ petition at the instance of the petitioner, in view of the admitted position ..... show its grievance over these ' model bye laws'. the petitioner (as individual) in case of his genuine grievance, can, if so advised, approach registrar societies (under societies act) for redressal of his grievance. the writ petition is deserves to be dismissed as infructuous.7. it is, therefore, clear that 'model bye laws' have been adopted by ..... bar association.7. that the bar council of india, vide chapter 3, has framed rules in exercise of powers under section 49(1)(ah) of the advocates act, 1961 to meet such contingency but on account of lack of provision for its enforcement no effective measures could be taken.8. that keeping in view the above .....
Tag this Judgment!Court : Allahabad
Reported in : 2000CriLJ4125
..... so that what is 'b-war-rant' and in what manner section 267 now can be said to control the issuance thereof is assimilated without leaving anything to doubt.1. the prisoners act, 190013. this act was passed (act no. 3 of 1900) as it was thought expedient to consolid the law relating to prisoners confined by ..... the appendix-series. appendices a and b contain further instructions under the manual while appendix c is the rules framed under the u.p. prisoners release on probation act 1938. appendix e, ee further instructions about juvenile and youthful offences. appendices g to r, however, deal with management of factory, various kinds of labour, standard ..... reproduced below:-542. power to presidency magistrate to order prisoner in jail to be brought up for examination.- (1) notwithstanding anything contained in the prisoners' testimony act, 1869, any presidency magistrate desirous of examining, as a witness or an accused person, in any case pending before him, any person confined in any jail .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1971All297
..... advantage of the latter's position and use it against the lessee. the accommodation which was formerly in the tenancy of the appellant was govered by the u. p. rent control act whereas the accommodation in suit to which he shifted on the plaintiff's request was built after 1951 and was, therefore, exempt from the operation of the rent ..... control act. the landlord evidently could not be allowed to take advantage of this unfortunate position and thereby seek to eject the defendant. in these circumstances the suit filed by the landlord ..... constructed in the year 1958 and was let out to the defendant on a monthly rent of rs. 40/-, that the house being new, the u. p. control of rent and eviction act did not apply, that as the defendant did not pay rent, notice of demand and ejectment was issued to him, that on receipt of the notice the defendant .....
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