Court : Allahabad
Decided on : Apr-26-1973
Reported in : [1977]106ITR913(All)
..... treated as a 'reserve' forming part of the assessee's capital for the purposes of assessment to super profits tax for the year under consideration ?'4. under section 4 of the super profits tax act, every company is liable to pay tax in respect of so much of its chargeable profits of the previous year as exceeds the standard deduction. the term ..... r.l. gulati, j.1. this is a reference under section 256(1) of the income-tax act, 1961.2. the assessee is a limited company. daring the assessment year 1963-64, under the super profits tax act, 1963, a question arose with regard to the computation of its capital. the assessee claimed a sum of rs. 8,16,000 as its capital ..... 'standard deduction' has been defined in clause (9) of section 2 as under :'an amount equal to six per cent. of the capital of the company as computed .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-02-1973
Reported in : AIR1973All407
..... by or under this act. under section 142, a bhumidhar has, subject to the provisions of the act, the right to be in exclusive possession of land in respect of which he is a bhumidhar and to use it for any ..... shall be deemed to be settled by the state government with such intermediary who shall subject to the provisions of this act, be entitled to take or retain possession as a bhumidhar thereof. section 130 of the act provides- that a bhumidhar shall have all the rights and be subject to all the liabilities conferred or imposed upon bhumidhar ..... of the land with him by the state government is held subject to the conditions and limitations provided in the zamindari abolition act. section 129 creates the tenure of bhumidhari a bhumidhar is a tenure-holder under the act. in our opinion, the rights of a bhumidhar are tenancy rights in respect of the agricultural holding, end so in .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-29-1973
Reported in : [1973]32STC14(All)
..... respect of paddy could not be rescinded.15. to us it appears that the impugned notification is a composite notification issued sub sub-section (1) of section 3-d and sub-section 21 of the general clauses act. section 3-d(1) authorises the state government to issue notification for the levy of purchase tax. it does not authorise the state ..... that the turnover of first purchases in respect of the goods mentioned in list ii below shall be liable to tax sub-clause (b) of sub-section (1) of section 3-d of the said act at the rate mentioned against each: list i1. foodgrains including cereals and pulses but excluding sawan, kodon, mandua, kisar (or kisari or latri), kisari ..... was to levy purchase tax sub clauses (ii) and (iii) and to rescind all previous notifications whether relating to purchase tax or sales tax sub-section 21 of the general clauses act.16. reverting now to the main contention, what has to be seen is as to whether paddy is a foodgrain or not. foodgrain is a comprehensive .....
Tag this Judgment!Court : Allahabad
Decided on : Sep-05-1973
Reported in : AIR1974All86
..... ghafoor is the landlord of the premises in dispute and the petitioner happened to be tenant thereof. opposite party no. 3 filed an application under section 3 of the old act for permission tofile a suit for ejectment of the petitioner from the premises demised to him in which he was carrying on business in medicines in ..... application. the learned judge in the operative part of the order observed that the application filed by the landlord under section 3 of the old act which would be deemed to be one under section 21 of the act stood allowed. he allowed three months' time to the petitioner to make alternative arrangements and vacate the premises in ..... pending before the commissioner, u. p. urban buildings (regulation of letting, rent and eviction) act of 1972 -- hereinafter referred to as the act -- came into force. as a result of the coming into force of this act, by reason of section 43 sub-section (2) clause (m) thereof, the revision stood transferred to the additional district judge. the .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-20-1973
Reported in : AIR1973All552
..... that normally courts are loath to interfere with orders condoning delay. this, however, is not a rule inflexible and in appropriate cases even an order under section 5, limitation act can be interfered with under article 226 of the constitution. this objection must, therefore, be overruled. as there was considerable controversy as to whether the ..... duty of sending notices, even if it be assumed that a notice was necessary to the state government, was upon the assistant consolidation officer under section 9 of the act. the consolidation officer has to decide such cases as cannot by conciliation or settlement be decided before the assistant consolidation officer. it is no part ..... and notices in c. h. form 5 were also issued showing them as tenure-holders. no objections were filed within the time prescribed under section 9 (2) of the act-subsequently, an objection was filed on 10-2-1970. by the additional collector shahjahanpur, stating therein that the land had been declared as surplus .....
Tag this Judgment!Court : Allahabad
Decided on : Jul-18-1973
Reported in : AIR1974All435
..... plot no. 388 executed a usufructuary mortgage thereof on 31st july, 1884, in favour of smt. mona the predecessor-in-interest of the appellants before us. in 1944 the successors cf the original mortgagor instituted an application under section 12 of the agriculturists' relief act against sons of ram narain who represented a half share in the ..... extinguished. the plot being the mortgagor's sir at the time of the execution of the mortgage, it retained its character as sir in view of section 14 of the act and so the mortgagors were entitled to be recorded as bhumidhar. this objection again had a chequered career before the consolidation authorities. the deputy director ..... two different cases, namely the right to redeem and the right to recover possession are separately dealt with in the transfer of property act. section 60 deals with the right to redeem and section 62 deals with the right to recover possession. though a mortgage may not be a self-liquidating mortgage in the first instance, it .....
Tag this Judgment!Court : Allahabad
Decided on : Jul-31-1973
Reported in : AIR1974All95
..... should reside within the jurisdiction of the court to which he makes the application. it was observed. 'we might also refer to clause (h) of section 39 of the same act, which shows that the legislature contemplates that an applicant for guardianship should reside within the jurisdiction of the court to which he makes the application.' this view ..... within whose jurisdiction the minor ordinarily resided and had property, from being appointed guardian of his person and property. it was taken that clause (h) of section 39 of the act was only a ground for removal and not a bar to appointment. it may be that the law does not prohibit a court from entertaining an application ..... of preventing the minor from going out of india and having a life of greater comfort. the contention has no merit. dismissal of an application under section 7 of the act cannot amount to any preventive order. it does not prohibit the minor from going out of the country. if the government of india grants the passport .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-18-1973
Reported in : AIR1974All36
..... 1. this revision has been filed against the order of the court below holding that it has jurisdiction to deal with the petition filed under section 9 of the hindu marriage act for the relief of restitution of conjugal rights and for other reliefs in the elternative. the court below has held that the husband and wife last ..... resided together in allahabad and hence allahabad court has jurisdiction. section 19 of the hindu marriage act provides that a petition under the act shall be presented to the district court within the local limits of whose ordinary original civil jurisdiction the marriage was solemnized or ..... on the date of institution of the petition in allahabad. the question to be determined was whether husband and wife had last resided together in allahabad. 2. section 19 does not deal with the length of residence, even a short residence may be sufficient to give the court jurisdiction to entertain the petition. the court .....
Tag this Judgment!Court : Allahabad
Decided on : May-17-1973
Reported in : AIR1974All72
..... ejectment on the suit of a landlord transferee. 5. lastly it has been contended by the learned counsel for the appellant that under section 114 of the transfer of property act the plaintiff landlord was not entitled to the relief of forfeiture for non-payment of rent because the decretal amount together with all arrears ..... filed without a notice intimating the intention of determining the lease. the contention of the learned counsel for the appellant on that point is right. section 111(g) transfer of property act expressly provides that the forfeiture can only be effected after the landlord gives notice in writing to the lessee of his intention to determine the ..... 25-6-65. raj dei sold the house to the plaintiffs in november 1966. thereafter in may 1967 plaintiff-respondent sent a notice under section 106 of the transfer of property act demanding rent and terminating the tenancy. the defendant-appellant replied to the notice and disputed the title of the plaintiff and contended that after .....
Tag this Judgment!Court : Allahabad
Decided on : Mar-15-1973
Reported in : AIR1974All102
..... begam v. syed hasan atr 1944 oudh 250 it was held that failure to sue within the period of three years under article 47 of the limitation act after an order under section 145, criminal procedure code does not necessarily bar a subsequent suit. the onus lies on those who plead the bar to show that the necessary conditions are satisfied. ..... for joint possession or partition by a co-sharer inasmuch as on the facts of the present case we find it unnecessary to do so.3. under section 28 of the limitation act the right of a person to claim possession is extinguished if another person takes possession to the exclusion of the rightful owner in assertion of his own ..... profits even after the said order and we are, therefore, of the opinion that the claim of the appellants was not barred by article 47 read with section 28 of the indian limitation act. the consolidation authorities have committed a manifest error of law in taking a contrary view.7. in the result, the appeal is allowed, the judgment of .....
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