Court : Allahabad
Decided on : Dec-12-1973
Reported in : [1975]36STC442(All)
..... light of the observations of the high court and according to law. these observations are equally applicable to a reference under the u. p. sales tax act. section 11(6) of the u. p. sales tax act provides that the revising authority shall thereupon pass such orders as are necessary to dispose of the case in conformity with such judgment. this being the ..... us. in any event, there is no substance in the point. the notification dated 31st march, 1956, was issued in exercise of the powers conferred by section 4 of the u. p. sales tax act. it granted exemption only to goods mentioned in list ii attached to it. rice bran is not mentioned in this list. therefore, the notification dated 7th june .....
Tag this Judgment!Court : Allahabad
Decided on : Sep-11-1973
Reported in : [1975]98ITR349(All)
..... the tribunal was wrong in holding that only rs. 8,082 and not the entire amount paid tothe assessee by the company was dividend within the meaning of section 2(6a)(e) of the act. we, accordingly, answer the question referred to us in the negative and in favour of the department. as no one has appeared for the respondents, there ..... profit and any amount paid as advance or loan to the shareholder to the extent of this amount of accumulated profits will be dividend within the meaning of section 2(6a)(e) of the act. in the case of first income-tax officer v. short brothers (p.) ltd. : [1966]60itr83(sc) .the supreme court had the occasion of interpreting the words ..... facts the income-tax officer held that the entire amount paid by way of loan to the assessee would be dividend income within the meaning of section 2(6a)(e) of the indian income-tax act, 1922, and accordingly he added this amount to the income of the assessee. the assessee went up in appeal and the appellate assistant commissioner .....
Tag this Judgment!Court : Allahabad
Decided on : Apr-04-1973
Reported in : [1974]97ITR285(All)
..... to its final computation by the appellate authorities. 5. inasmuch as the answer to the question referred depends on the interpretation to be put on section 271(1)(a)(i) of the act, we are extracting that section :-- 'in the cases referred to in clause (a), in addition to the amount of the tax, if any, payable by him, a sum equal to ..... had to be deducted, and the penalty had to be workedout on the basis of this reduced amount. the tribunal held that the word 'month' occurring in section 271(1)(a)(i) of the act meant a full calendar month, and inasmuch as the assessee was in default for only two full calendar months, i.e., december and january, the penalty could ..... appellate assistant commissioner worked out the period of default to be of three months and three days, and held that the assessee was liable to penalty under section 271(1)(a)(i) of the act for a default of three months, at the rate of 6% (3x2 of the total tax). two appeals were thereafter filed, one by the department and the .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-11-1973
Reported in : [1975]100ITR424(All)
..... by the supreme court in kedarnath jute mfg. co. ltd. v. commissioner of income-tax : [1971]82itr363(sc) . that was a case of a deduction under sections 10(1) and 10(2)(xv) of the act in respect of sales tax imposed upon the assessee. the sales tax was levied in the relevant accounting year but it was not allowed by the ..... , 1965, by the regional director (food) and, as such, the assessee could not be said to have suffered loss in the relevant previous year.6. under section 10(1) of the indian income-tax act, 1922, which governs the present case, tax is payable by an assessee in respect of profits and gains of a business carried on by him. in computing ..... gulati, j.1. this is a reference under section 66(1) of the indian income-tax act, 1922, at the instance of the commissioner of income-tax, kanpur.2. the assessee is a registered dealer and deals in sugar. the assessment year involved is 1957-58 with .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-05-1973
Reported in : AIR1975All11
..... the disputed well to plot no. 218 and upto decree holders' plot no. 221 and also demolished the stone pillars etc. of the well. it was also held that these acts amounted to interference with decree-holder's right to irrigate their plots in question and it amounted to disobedience of decree for prohibitory injunction. on these findings the appeal was ..... , (1906) ilr 28 all 300, and ram saran v. chatar singh, (1901) ilr 23 all 465). the controversy has now been set at rest by the limitation act, 1963. article 135 of the new act prescribes a period of limitation of three years for an application for enforcement of a decree granting a mandatory injunction whereas the proviso to article 136 expressly .....
Tag this Judgment!Court : Allahabad
Decided on : Aug-10-1973
Reported in : AIR1974All44
..... apply if a revision petition presented by an unsuccessful party in a claim proceeding is rejected by the superior court. if the high court in exercise of its powers under section 115, civil p. c. refuses to interfere in a claim case, it merely amounts to an abstention from exercising jurisdiction and the final order that remains subsisting is ..... with the original decision.' 6. similarly, it was held by a full bench of the travancore-cochin high court that for a suit under article 11-a, limitation act, time runs from the date of the order of the execution court rejecting objection to delivery and not from the date of the order passed on an infructuous and incompetent ..... period of limitation. 4. the learned counsel for the parties were heard at length and my attention was drawn not only to the provisions of article 98 of the limitation act, specially, the words 'final order' but also to the observations made by the travancore-cochin high court in the case reported in air 1955 trav co 51 (govinda .....
Tag this Judgment!Court : Allahabad
Decided on : Mar-01-1973
Reported in : AIR1974All48
..... award. order 23, rule 3, civil p. c. does not contemplate an 'award' in the terminology of 'agreement orcompromise'. it is for this reason that proviso to section 47 of the arbitration act was enacted. similar was the view taken by a full bench of this court in the case of moradhwaj v. bhudar das : air1955all353 . it was observed: 'the words ..... treating it as a compromise or adjustment, but that too cannot be done unless both the parties consent thereto. this requirement about consent is embodied in the proviso to section 47 of the arbitration act. the agreement mentioned in application no. 20-c could not amount to the consent to the award within the meaning of the proviso to ..... be a compromise within the meaning of either order 23, rule 3, civil p. c. or the proviso to section 47 of the arbitration act. none of the cases cited by the learned counsel dealt with the proviso to section 47 of the arbitration act or its effect on the provisions of order 23, rule 3, civil p. c. it is not necessary, .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-02-1973
Reported in : AIR1973All452
..... of vesting. they being hereditary tenants on the date immediately preceding the date of vesting (30th june. 1952), acquired sirdari rights under section 19 of the zamindari abolition act.10. section 180 of the tenancy act is not confined to cases where the land-holder is a male. it operates irrespective of the sex of the land-holder., the plaintiff ..... of an intermediary's grove-land; (b) a sub-tenant of grove-land; (c) a sub-tenant referred to in the proviso to sub-section (3) of section 27 of the united provinces tenancy (amendment) act. 1947; (d) a mortgagee in actual possession from a person belonging to any of the classes mentioned in clauses (b) to (e) ..... to recover possession was barred by limitation. since the defendants were in occupation as trespassers the tenant could recover possession only by a suit under section 180 (1) of the u. p. tenancy act. after the expiry of the period prescribed for such a suit, the tenants' right to recover possession was barred by limitation and, so, .....
Tag this Judgment!Court : Allahabad
Decided on : May-25-1973
Reported in : AIR1973All523
..... revisional order of the district judge could be subjected to a further revision before the high court. it thus became necessary to further amend section 115, civil procedure code. by section 6 of the u. p. act no. 37 of 1972 the revisional power of the high court is confined to cases arising out of original suit of the value of ..... filed in the state of uttar pradesh he may be totally deprived of his right to approach to superior court in revision. the discrimination resulting from section 6 of the amending act renders that provision ultra vires as being violative of article 14 of the constitution. 5. the delay in disposal of suits and the huge accumulation of ..... with material irregularity, the high court or the district court may make such order in the case as it thinks fit.' 4. it was contended that section 6 of the amending act results in discrimination and is ultra vires of the constitution being violative of article 14 thereof. it was urged that suits valued at less than twenty thousand .....
Tag this Judgment!Court : Allahabad
Decided on : Jul-23-1973
Reported in : 1974CriLJ139
..... shop of one umaid ali at safipur and went and arrested him. the case thereafter was registered and investigated, resulting in the prosecution of the petitioner under section 14, foreigners act, for contravention of paragraph 7 of the foreigners order, 1948. the petitioner pleaded that he was an indian citizen; that he had not obtained any ..... india within 24 hours and when this order was not complied with by the petitioner, a case was registered and investigated and resulted in his prosecution under section 14, foreigners act for breach of that order.3. the petitioner made an application, even before the submission of the charge sheet on november 26, 1970 for dropping ..... been a foreigner and further assuming him to have been the person who had obtained the pakistani passport and the indian visa, amounted to an offence under section 14, foreigners act, read with paragraph 7 of the foreigners order. the scope of article 20(2) was stated by the supreme court in maqbool hussain v. state of .....
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