Court : Allahabad
Decided on : Jan-04-1966
Reported in : [1967]19STC241(All)
M.C. Desai, C.J.1. This is a case referred by the Judge (Revisions) Sales Tax, U.P., under Section 11(1) of the U.P. Sales Tax Act, at the assessee's instance, inviting this Court to answer the following two questions :(1) Whether the word 'successive' used in Section 3-A of the U.P. Sales Tax Act includes the first dealer ?(2) Whether in view of Sections 14 and 15 of the Central Sales Tax Act, Section 7 of the Additional Duties of Excise (Goods of Special Importance) Act, and the definition of 'sugar' as given in the Central Excises Act, the U.P. Government could impose tax on khandsari sugar for the periods (1) 1st April, 1958 to 30th September, 1958 and (2) 1st October, 1958 to 28th February, 1959 ?2. The associated references except Sales Tax Reference No. 9 of 1964 are similar to this and the same questions have been referred. In Sales Tax Reference No, 9 of 1964 the facts are similar but the question referred is :-Whether in view of Section 7 taxation of sugar as defined by Secti...
Tag this Judgment!Court : Allahabad
Decided on : Apr-26-1966
Reported in : AIR1967All341
Satish Chandra, J.1. This and the two companion petitions under Article 226 of the Constitution challenge the constitutional vires of the Opium Act (Act XIII of 1857) whereunder the respondents have completely banned the cultivation of poppy in pargana Jaunsar Bawar in the district of Dehradun.2. The petitioners state that they are the residents of pargana Jaunsar Bawar. Tehsil Chakrata district Dehra Dun and carry oh the occupation of agricultural cultivation in small hilly fields. From times immemorial the petitioners and their ancestors have been cultivating poppy for purposes of using its seed as staple food. It is alleged that poppy is used for preparing Chapati. Dal and even Chatni. Before 1950 there was absolutely no restriction upon the cultivation of poppy for purposes of extraction of opium or for seeds. With the enactment to the Opium and RevenueLaws (Extension of Application) Act, 1960, the Opium Act, 1857 was extended to the Pargana of Jaunsar Bawar. Section 8 of the Opium...
Tag this Judgment!Court : Allahabad
Decided on : Jul-14-1966
Reported in : AIR1967All576; [1967(14)FLR226]; (1967)IILLJ77All
B. Dayal, J.1. These are two connected references by a single Judge of the Court The only question to be answered is:'Does the District Court hearing the appeal under Section 17 of the Payment of Wages Act act as a civil court subordinate to the High Court or function as a persona designate?' The question, as it is framed, confines the answer only to the effect whether the District Court hearing an appeal under Section 17 is a civil court subordinate to the High Court or is a persona designate Section 15 of the said Act provides as follows:'The State Government may, by notification in the Official Gazette appoint any Com-missioner for Workmen's Compensation or other officer with experience as a Judge of a civil court or as a stipendiary Magistrate to be the authority to hear and decide for any specified area all claims arising out of deductions from the wages or delay in payment of the wages, of persons employed or paid in that area.'By Section 17, an order, either dismissing an applic...
Tag this Judgment!Court : Allahabad
Decided on : Feb-23-1966
Reported in : AIR1966All440; [1966]62ITR1(All)
Desai, C.J.1. This statement of a case submitted under Section 66(1) of the Indian Income-tax Act by the Income-tax Appellate Tribunal, Delhi Bench at the instance of the Commissioner of Income-tax, U. P., has been laid before a Full Bench because of the importance of the question arising in it. The question referred by the Tribunal is:--'Whether the personal income of the assessce is immune or exempt from taxation under the Indian income-tax Act?'The assessee is His Highness the Nawab of Rampur and the assessment year is 1952-53.2. His Highness the Nawab of Rampur, who would be referred to as 'the Nawab' for the sake of brevity, was the ruler of the former State of Rampur. Since 1944 there was in force in the State 'The Rampur State Income-tax Act, 1944', the main provisions of which were similar to those of the Indian Income-tax Act. By Section 3, on the enactment of an Act of the Rampur State Legislative Assembly providing for the charging of income-tax for any year at a certain rat...
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