Court : Allahabad
Decided on : Nov-08-1973
Reported in : AIR1974All106
..... and that subject has been specifically dealt with in article 348, which provides that notwithstanding anything in the foregoing provisions of this part of the constitution, all acts etc., shall be in the english language. it is thus clear that the provisions contained in articles 345, 346 and 347 are subject to the provisions contained ..... in a language other than the english language unless the parliament by law otherwise provides. thus the power to declare that the authoritative text of any ordinance, act etc., of a state legislative shall, be in a language other than the english language has been vested exclusively in the parliament. the parliament has not made ..... to the transfer of the holding as a whole because if would not involve fragmentation but would involve only a change in ownership. the scheme underlying the act was to consolidate agricultural holdings and to prevent their further fragmentation and also to preserve the land for agricultural purpose. it was not the intention to .....
Tag this Judgment!Court : Allahabad
Decided on : Aug-22-1973
Reported in : 1974CriLJ428
..... money. how can a poor man, who has no money to spend in these courts, expect justice from them?(2) whether it be the courts of hardwar, roorkie, saharanpur or dehra-dun. at some places there is sant ganth (conspiracy) between lawyers and nudges, at others the courts are offered the temptation of wine and women 'madhu bala aur madhu hala.(3 ..... aware of the thorn in the cushion of the editorial chair, it is by all standards a vitriolic statement on his part that the courts in our country do not act on considerations of justice but are influenced by the lure of wealth, wine and women. such downright condemnation betrays an impetuosity which ill becomes an editor. there can be no ..... m.n. shukla, j.1. this case came to us on a reference made by the learned district and sessions judge. saharanpur under the contempt of courts act. 1971. the brief facts of the case are that shri n. c. gupta is the editor and shri surendra pandit is the proprietor of the hindi newspaper 'vidambana' published from .....
Tag this Judgment!Court : Allahabad
Decided on : Aug-08-1973
Reported in : [1974]96ITR97(All)
..... are applicable to the proceedings under the income-tax act. it observed : ' it is... ...surprising that the tribunal took from the representative ofthe department statement of gross profit rates of other cotton mills without showing the statement to the assessee ..... record and all relevant documents before he is called upon to lead evidence in rebuttal. this right has not been taken away by any express provision of the income-tax act. 7. in dhakeshwari cotton mills v. commissioner of income-tax, [1954] 26 i.t.r. 775, 783 (s.c.) the supreme court re-emphasised that the principles of natural justice .....
Tag this Judgment!Court : Allahabad
Decided on : Apr-06-1973
Reported in : [1974]97ITR572(All)
..... been raised in connection with the assessee's business.3. before the income-tax appellate tribunal the assessee based his claim under section 10(2)(xv) of the act as expenditure incurred wholly and exclusively for the purpose of the business. the tribunal has accepted this claim and has held that the assessee was entitled to claim interest ..... raised by the assessee for the purposes of his business and interest payable on such loans would clearly be an allowable expenditure under section 10(2)(xv) of the act.6. the learned counsel for the department does not dispute this position. he, however, argues that the position changed when the cinema business was taken over by a ..... that the share income of a person from a partnership firm carrying on business is income from business and every expenditure allowable under section 10(2) of the act in the computation of the business income is permissible to such a person. it is argued by the learned counsel for the department that while the business is .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-16-1973
Reported in : [1973]92ITR338(All)
..... of the default committed by the assessee of the provisions of section 139(1) and ultimately imposed a penalty of rs. 13,702 under section 271(l.)(a) of the act. the assessee's appeal to the appellate assistant commissioner of income-tax failed. on a second appeal, the income-tax appellate tribunal held that the assessee is not liable to ..... of law has been referred to us :'whether, on the facts and in the circumstances of the case, the penalty levied under section 271(1)(a) of the income-tax act, 1961, was rightly cancelled ?'3. two contentions have been raised by the learned counsel for the department: (1) that the tribunal is wrong in holding that the assessee's ..... not chargeable to income-tax in the case of a registered firm. clearly, the assessee was under no obligation to file any voluntary return under section 139(1) of the act, and, as such, was not liable to any penalty under section 271(1)(a).5. in the alternative the learned counsel for the department argued that even if the .....
Tag this Judgment!Court : Allahabad
Decided on : Sep-12-1973
Reported in : AIR1974All147
..... 'constructing, altering and maintaining streets, culverts, markets, slaughter-houses, latrines, privies, urinals, drains, drainage works and sewerage works'. section 108 of the cantonments act is important. it provides:'108. property:-- subject to any special reservation made by the central government all property of the nature hereinafter in this section specified which has ..... unless it is sufficiently lighted......,..'in summing up his views at page 140 scrutton, l. j. observed that in case governed by the public health act, 1875 the local authority, although under no obligation to light the streets, would be liable for:'......... negligence in putting posts in a highway without warning ..... plaintiffs motor car collided with the bollard and the plaintiff was injured. there was evidence that compulsory street lighting under section 130 of the metropolis management act, 1855 was in full force. slesser, l.j., however, in his judgment did not place any reliance on section 130. he said that the .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-05-1973
Reported in : AIR1973All445
..... gives finality, such a provision does not exclude cases where the provisions of the particular statute have not been complied with or the tribunal has not acted in conformity with the fundamental principles of judicial procedure ......... accordingly a determination by a tribunal of a question other than the one which the statute directs ..... is subject to two exceptions, firstly, where the provisions of the particular statute have not been complied with, and secondly, where the tribunal has not acted in conformity with the fundamental principles of judicial procedure. the supreme court did not say that the jurisdiction of the civil court was not barred also ..... moved an application for permission to file a suit for ejectment under section 3 of the u. p. (temporary) control of rent and eviction act (hereinafter called the act) which permission was granted by the rent control and eviction officer. this permission was set aside by the commissioner in revision; whereupon the respondents filed .....
Tag this Judgment!Court : Allahabad
Decided on : May-15-1973
Reported in : AIR1973All587
..... institution recognised by the board of high school and intermediate education u. p. according to chapter xvii regulation 2 of the regulations framed under the intermediate education act, the rules of education code of u. p. are to apply to all institutions recognised by the board in so far as they are not inconsistent with ..... teachers possessing one of the oriental qualifications, which included the acharya degree was rs. 175-10-215/eb-15-350. section 16-g of the intermediate education act as well as regulations framed thereunder came into force on the 18th february, 1959 and 24th november, 1959 respectively.it was only then that the services of ..... laid down the minimum qualifications for various categories of teachers who could be appointed to teach high school and intermediate classes.after the enforcement of the intermediate education act, respondent no. 3 sri jai ram pathak was fitted in the graduates grade applicable to the teachers appointed to teach high school classes. sri jai ram .....
Tag this Judgment!Court : Allahabad
Decided on : Apr-09-1973
Reported in : AIR1973All476
..... district co-operative development federation against ram samujh tewari. on 5th july, 1961 the petitioner filed an application purporting to be under section 14 of the indian arbitration act (act x of 1940) before the civil judge, pratapgarh bringing out the facts that in terms of the agreement on award had been made by the deputy commissioner on ..... on june 19, 1961. the petitioner moved an application before the civil judge, pratapgarh on july 5, 1961, styled as an application under section 14 of the act, wherein it was alleged that in spite of the award, the opposite party ram samujh tewari had not made any payment towards the decretal amount awarded and, therefore, ..... in his judgment i am also unable to agree with him in respect of certain observations made by him as to the scope of article 178 of the limitation act, 1908. i, therefore, propose to record my self-contained judgment.23. the facts of this case are that the petitioner district co-operative development federation ltd., .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-17-1973
Reported in : [1977]107ITR951(All)
..... on 23rd march, 1955. aggrieved, the assessee went up in appeal. meanwhile, the income-tax officer drew up penalty proceedings under section 28(1)(c) of the indian income-tax act, 1922. the case appears to have been fixed for 9th february, 1956, on which date the assessee addressed a letter to the income-tax officer requesting postponement of the hearing ..... in the circumstances of the case, the appellate tribunal was right in cancelling the levy of penalty under the provisions of section 28(1)(c) of the indian income-tax act, 1922, relating to assessment years 1952-53 and 1953-54, respectively ?'6. we may here notice that the income-tax officer in his order imposing penalty had explained the delay .....
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