Court : Allahabad
Reported in : AIR1970All51; 1970CriLJ132
Oak, C.J.1. The question before the Full Bench is :'Whether the dictum of this Court in the case of Parbhoo v. Emperor, 1941 All LJ 619 = (AIR 1941 All 402) (FB) to the effect that the accused who puts forwarda plea based on a general exception in the Indian Penal Code is entitled to be acquitted if upon a consideration of the evidence as a whole (including the evidence given in support of the plea based on such a general exception) a reasonable doubt is created in the mind of the Court whether the accused person is entitled to the benefit of the said exception is still good law'.2. I have read the judgment prepared by my learned brother Mathur, J. In my opinion, the statement of law in Parbhoo's-case : AIR1941All402 is not accurate, and needs qualification.Section 105, Indian Evidence Act, states:'When a person is accused of any offence, the burden of proving the existence of circumstances bringing the case within any of the General Exceptions in the Indian Penal Code, or within any s...
Tag this Judgment!Court : Allahabad
Reported in : AIR1970All316
Pathak, J. 1. The District Board, Bareilly, by resolution No. 3 dated February 18, 1928, imposed circumstance and property tax in exercise of the powers Conferred by Section 108 of the District Boards Act, 1922. By Notification No. 2049/ II/IX-342-11930 dated November 29, 1933 made by the State Government under Section 114 (d) of the Act, it was provided:'The total amount of the tax on circumstances and property imposed by a District Board on any single assessee shall not, in any year, exceed the sum of Rs. 2,000.'The tax continued to be levied for many years.2. On April 20, 1958 the U.P. Antarim Zila Parishad Ordinance 1958 was enacted providing for the establishment of Antarim Zila Parishads for the interim administration of local self-Government in rural areas facilitating the establishment of Zila Parishads for the co-ordinated administration of affairs concerning economic and social planning and local Seif Government in the districts in Uttar Pradesh, The Ordinance was replaced by...
Tag this Judgment!Court : Allahabad
Reported in : AIR1970All620; [1970]75ITR741(All)
R.L. Gulati, J. 1. This is a petition under Article 226 of the Constitution and the facts giving rise to it are briefly these. 2. The petitioner is a partnership firm which runs a flour, oil and rice mill at Bareilly, in the name and style of M/s. Raghunandan Prasad Mohan Lal. On December, 29, 1959, it filed its return for the assessment year 1959-60 showing a net profit of Rs. 22,674. Later, a revised return was filed by it on February 1, 1962, showing a loss of Rs, 3,940, on the ground that in the earlier return the liability for sales tax had not been deducted. The Income-tax Officer did not accept the petitioner's return and by his order dated March 30, 1964 assessed it at a net income of Rs. 82,662. The petitioner appealed. At the time of the hearing of the appeal the Appellate Assistant Commissioner of Income-tax found that there were certain deposits in the petitioner's bank account which had not been properly explained and the partners had not withdrawn any amount from the part...
Tag this Judgment!Court : Allahabad
Reported in : (1895)ILR17All294
Banerji, J.1. The suit in which this appeal has arisen was brought by the respondents for the establishment of their right as reversioners to the estate of one Madho Singh, and for a declaration that the alleged adoption of the appellant by Madho Singh was void and ineffectual. One of the grounds on which the alleged adoption was impeached was that the appellant was the son of the sister of Madho Singh's mother. The Court below having held the adoption alleged by the appellant to be invalid, this appeal has been preferred, and the only question which we have to consider and. determine is whether the adoption of the mother's sister's son by a person belonging to one of the three regenerate classes is valid according to Hindu law. The parties are Thakurs, that is, members of the regenerate class of Kshatriyas. It is not alleged that an adoption such as has been set up in this case valid according to any special custom prevailing in the caste or in the locality to which the parties belong...
Tag this Judgment!Court : Allahabad
Reported in : AIR1973All596
Mathur, J. 1. Special Appeal No. 499 of 1972 is by Hakim Singh, petitioner against the order of the learned Single Judge of this Court dismissing his Writ Petition No. 3306 of 1970, wherein the judgments and decrees of the Board of Revenue and the Additional Commissioner in a revenue suit under Section 229-B of the U. P. Zamindari Abolition and Land Reforms Act were challenged. This appeal was preferred even though under the Uttar Pradesh High Court (Abolition of Letters Patent Appeals) (Amendment) Ordinance, 1972. (U. P. Ordinance No. 12 of 1972) (hereinafter referred to as the Amending Ordinance), later replaced by the Uttar Pradesh High Court (Abolition of Letters Patent Appeals) (Amendment) Act, 1972. (hereinafter referred to as the 'Amending Act') such an appeal was not maintainable. In the Special Appeal the petitioner has challenged the constitutionality of the Amending Ordinance and the Amending Act. At the time of the hearing of the Special Appeal at the stage of admission the...
Tag this Judgment!Court : Allahabad
Reported in : AIR1974All1b
Asthana, J.1. The basic question, common to all these cases referred to a Full Bench, is whether the relationship between the parties was that of pure master and servant unregulated or uncontrolled by any statutory provision and the servant was not entitled to the relief of injunction or declaration of nullity of removal from service and his remedy lay in a suit for damages for breach of contract.Second Appeal No. 2973 of 19712. The first case referred is Second Appeal No. 2973 of 1971 which arises out of a suit for permanent injunction to restrain the defendant-appellants from interfering with the plaintiff-respondent in the discharge of his duty as Principal including functioning as such for all intent and purposes of the Vaish Degree College, Shamli, District Muzaffarnagar, later on known as Vyparik Varg Degree College, Shamli, hereinafter referred to as Vaish College.3. Admittedly Sri Laxmi Narain, the plaintiff-respondent, was the permanent Principal of the Vaish College. He was a...
Tag this Judgment!Court : Allahabad
Reported in : [1988]115ITR473(All)
H.N. Seth, J.1. These are four petitions under Article 226 of the Constitution. As all petitioners in these petitions are claiming reliefs in similar circumstances, we have, with the consent of parties, treated all these petitions and affidavits filed therein as constituting one record and have heard them together,2. Smt. Manju Tandon, wife of Triloki Nath and Smt. Bina Tandon, wife of Ashok Kumar, are petitioners in Writ Petition No. 637 of 1976. Their respective husbands are related to each other as brothers and they reside at 169, Jijmau, Kanpur. Smt. Savitri Tandon, wife of Kailash Nath Tandon, petitioner in Writ Petition No. 638 of 1976, is the mother-in-law of the two petitioners in Writ Petition No. 637 of 1976, and she along with other members of the family also resides in house No. 169, Jajmau, Kanpur. Smt. Hira Devi Tandon, wife of Bhola Nath Tandon, petitioner in Writ Petition No. 639 of 1976, along with her daughter-in-law, Smt. Girja Devi Tandon, wife of Vijai Narain Tando...
Tag this Judgment!Court : Allahabad
Reported in : [1978]115ITR473(All)
H. N. SETH J. - These are four petitions under art. 226 of the Constitution. As all petitioners in these petitions are claiming reliefs in similar circumstance, we have, with the consent of parties, treated all these petitions and affidavits filed therein as constituting one record and have heard them together.Manju Tandon, wife of Triloki Nath and Bina Tandon, wife of Ashok Kumar, are petitioners in Writ Petition No. 637 of 1976. Their respective husbands are related to each other as brother and they reside at 169, Jajmanu, Kanpur. Savitri Tandon, wife of Kailash Nath Tandon petitioner in Writ Petition No. 638 of 1976, is the mother-in-law of the two petitioners in Writ Petition No. 637 of 1976, and she along with other members of the family also resides in house No. 169, Jajmanu, Kanpur. Hira Devi Tandon, wife of Bhola Nath Tandon, petitioner in Writ Petition No. 639 of 1976, along with her daughter-in-law, Girja Devi Tandon, wife of Vijai Narain Tandon, and Vina Devi Tandon, wife of...
Tag this Judgment!Court : Allahabad
Reported in : [1979]117ITR719(All)
K.C. Agrawal, J.1. This is a petition under Article 226 of the Constitution of India for quashing the notice dated March 12, 1976, issued under Section 148 of the I.T. Act, 1961 (hereinafter referred to as 'the Act'), and for a writ of mandamus directing the ITO, 'A' Ward, Circle I, Varanasi, not to proceed with the reassessment of the petitioner-company in pursuance of the said notice.2. The petitioner is a registered company incorporated under the Indian Companies Act, 1956, having its registered office at Renukoot, District Mirzapur. It is a subsidiary company of Messrs. Hindustan Aluminium Corporation Ltd., Renukoot, District Mirzapur. The petitioner is engaged in the business of generation and supply of power. The petitioner filed three income-tax returns for the assessment year 1968-69, the corresponding financial year of which was 1st January, 1967, to 31st December, 1967. The first return was filed on 19th July, 1968, disclosing a loss of Rs. 6,36,43,978. The second return was ...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1984)9ITD206(All.)
1. This is an appeal filed against the order dated 21-2-1980 of the learned Commissioner (Appeals) by the U.P. Forest Corporation--the assessee ('the corporation') for the assessment year 1976-77.2. The corporation was constituted by the UP State Government under Gazette Notification dated 25-11-1974 under Section 3(1) of the U.P.Forest Corporation Act, 1974 ('the 1974 Act')- It is a body corporate having perpetual succession and a common seal capable of suing and being sued in its corporate name. It has power to acquire, hold and dispose of property. The Act was brought into existence to provide for the better preservation supervision and development of forests and better exploitation of forest produce within the State and for matters connected therewith. Section 3(3) provides that the corporation shall, for all purposes, be a local authority. Section 14 of the 1974 Act enumerates its functions, they being:-- (a) to undertake removal and disposal of trees and exploitation of forest r...
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