Court : Allahabad
Reported in : [1964]54ITR783(All)
..... of income-tax lucknow, wherein a note is added as follows :'(n.b.) the recovery of this very demand is also pressed by the d. m. dehra dun. since i reside in kanpur permanently i would request you to please send for the same here to be consolidated at one place for disposal.'therefore, it is ..... 1956, and therefore they were barred under the provisions of section 46, sub-clause (7), of the act. the petitioner, no doubt, had taken this stand before the income-tax officer, kanpuro, and the income-tax officer, dehra dun. to whom the proceedings were subsequently transpferred and also before the commissioner of income-tax lucknow, and the ..... collector, dehra dun the assessee, however, did not place all his cards on the table nor was the department vigilant enough .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1965All46
..... by notification to the official gazette, as having jurisdiction in respect of the matters dealt with to this act;'in the present case, it is admitted that the state government has specified, by means of a notification the civil judge, dehra dun as the 'district court' for that district. mr. jagdish kishore contends that the effect of the notification ..... a mis-conception of the scheme and the provisions of section 3(b) of the act. that section does not define 'district judge' but a 'district court' and merely because the civil judge. dehra dun becomes a 'district court' for purposes of the act, does not mean that he becomes a district judge in the sense in which that ..... word is used in the bengal, agra and assam civil courts act. section 3 of that act provides for the classes of courts and reads:'there shall .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1931All315
..... lal applies in revision against an order of mr. badhwar who on 2nd april 1929, declared kundan lal to be a tout. it appears that the bar association of dehra dun appointed an enquiry committee and eventually passed a resolution giving the names of seven persons who were asserted to be touts. we note from the resolution which was. eventually submitted ..... duly proved that that resolution' had been passed, any court could accept that finding as evidence of general repute, which is the phrase used in section 36 of the act of 1879. the practical result therefore is that nowadays whilst a court can still proceed under section 36 in the old way and call evidence it can also avoid the ..... we have no power to say that on a revisional application of this kind the order of mr. badhwar must be set aside. mr. ansari and mr. badhwar both acted and gave effect to the resolution and there was no evidence called in rebuttal by kundan lal which was believed by the lower court or by mr. badhwar as sweeping .....
Tag this Judgment!Court : Allahabad
Reported in : (1979)9CTR(All)154; [1981]130ITR699(All)
..... that the penalty could be validly levied upon it under sections 28(1)(a) and 28(1)(b) of the indian income-tax act, 1922?'17. the assessee did not raise an objection that the ito, 'c' ward, dehra dun, had no jurisdiction because, according to the territorial classification, only the ito, 'b' ward, could make the assessment. the ..... the quantum side are, therefore, decided against the assessee.33. in respect of the levy of penalty, the position is that on 21st december, 1946, the ito, dehra dun, made the following report to the commissioner, requesting him to accord sanction to issue notice under section 34 :'shri amar nath gupta and other four partners derived income from ..... murarilal and nanak chand having a share of 10 annas and six annas, respectively.3. for the assessment year 1947-48, the ito, burdwan, intimated the ito, dehra dun, that murarilal's ten annas share in that firm came to rs. 33,217. murarilal in his assessment accepted this, but claimed that the capital invested by him .....
Tag this Judgment!Court : Allahabad
Reported in : 13Ind.Cas.420
..... the appellants 22/40 and to the respondent mrs. powell 28/40 of the sum of rs. 7,768-8 awarded by the superintendent of dehra dun as compensation for certain land taken up under the land acquisition act for public purposes. it is not now disputed that rs. 7,768-8 represent the fair value of the property taken up, and the ..... on the point is quite worthless. the district judge has arrived at the conclusion, as we understand his judgment that occupancy-tenants in the suburbs of the town of dehra dun which include the village in question are practically sub-proprietors who are entitled to transfer their rights and need only pay a quit-rent to the zemindars. in arriving at ..... this conclusion he made use of some remarks made by mr. dampier in a rent rate report for the dehra suburb circle. it is not contended here that these remarks are admissible in evidence. they ought to have been excluded, and even if they are admitted, we consider that .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1952All977
..... date of his originalorder.' the district board in this case levied a tax beyondthe amount prescribed by the professions taxlimitation act. the civil court was held to havejurisdiction to set aside the assessment. 33. again, in district board, dehra dun v.damodar dutt i. l. r. (1944) all. 611, the boardhad brought a suit for the recovery ..... .' in this case it was laid down that the word'assessment' in section 131 of the act meant 'assessment' in accordance with law. this, again, isbased on the rule that any ..... jurisdiction, is challenged, no provision of the act can come into operation. we have, there-fore, come to the conclusion that the learned small causecourt judge was right in holding that, once it is established that kishan datt did not reside within the jurisdictionof the district board of dehra dun, the latter had no rightto impose any tax .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1946All269
..... act. he says:. it is, therefore, a section with an ancestral history. three features of this section call for notice..(2) it ..... opportunity and incentive to conceal their own misdeeds. there seem to me to be no such general reasons applicable to section 235 as led the board in hansraj gupta v. dehra dun mussoorie tramway co. ltd. to say that in england it was difficult to conceive a case in which, so far as limitation was concerned, the section (i.e ..... itself, or by its liquidator, by means of an ordinary action....12. section 235, companies act, 1913, is, therefore, itself a procedure section. to the same effect is what is said by lord eussell of killowen on appeal from this court in hansraj gupta v. dehra dun mussoorie tramway co. ltd. in which he is dealing with section 186, companies .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1930All389
..... -tax act of 1922.2. the assessee is the tehri state. it appears that the state has grown timber within its territory, and annually, it arranges to sell the timber at two places in british india, namely, hardwar in the united provinces and abdullahpur in the punjab. the method of business is this: annual auctions are held at dehra dun and ..... are offered. these offers are communicated to the state capital, and there, on their acceptance, money is deposited by the purchasers, in the imperial bank of india, in its dehra dun branch. it also appears that, later on, the state appointed a certain gentleman, by the name of pandit ghananand, to carry on the sale of timber. he having died ..... was the acceptance of the offer made by the purchaser. we do not think that the matter requires much discussion. the money was received by the imperial bank at dehra dun as the agent of the tehri state. the receipt by the bank was a receipt on behalf of the state. as already stated we answer the question in the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1957All683
..... came to know of the manufacture of the medicine by the plaintiff in 1951 and at once prosecuted him and filed a suit against him in the courts at dehra dun and saharanpur respectively. the application of the defendants for registration of the trade mark was advertised in the trade marks journal and that was sufficient compliance with the ..... may deem just and proper. it is an admitted fact that on 21-8-1942 pandit thakur dutt sharma, defendant no. 2, managing proprietor of the amritdhara pharmacy ltd., dehra dun, defendant no. 1, made an application no. 3813 before the registrar of trade marks, bombay, defendant no. 3, for registration of trade mark amritdhara in class 5 of ..... on 12-5-1941 as required under section 85 of the act and his application no. 13699 for registering his trade mark was pending before him. the defendants 1 and 2 (who will henceforth be referred to as 'the defendants') prosecuted him in the court of the city magistrate, dehra dun (case no. 67 of 1951) for the offences of .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1951All362; [1951]21CompCas266(All)
..... sugar mills ltd. in which it was held that when a high court passes an order under the companies act it exercises an original jurisdiction.10. the proposition that the court exercised civil jurisdiction is supported by (1) dehra dun mussoorie electric tramway co. v. president, council of regency, nabha state : air1936all826 in which it was ..... shows that this court purported to exercise civil jurisdiction when it passed this order. the matter is concluded by a full bench decision of this court in dehra dun mussoorie electric tramway co. ltd. v. president, council of regency, nabha state : air1936all826 . it was held in that case that the proceedings under section ..... not expressly confer original civil jurisdiction upon this court, it is open to the legislature to confer such jurisdiction. by the enactment of section 3, companies act, ordinary original civil jurisdiction has been created for this court so far as company matters are concerned.8. it is contended for the respondents that the .....
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