Court : Allahabad
Decided on : Apr-17-1973
Reported in : [1973]32STC618(All)
..... of tax to be imposed on bailing hoops was that bailing hoops are declared commodities under section 14 of the central sales tax act and, as such, were liable to tax at the rate of 2 per cent and not at the rate of 10 per cent. this contention was negatived ..... commissioner applied for and has obtained a reference of the question referred to above.3. the question as to whether bailing hoops are declared goods under section 14(iv) of the central sales tax act has been considered by the gujarat high court in the case already referred to and by the madhya pradesh high court in the case of commissioner of ..... for our opinion:whether, on the facts and circumstances of the instant case, the iron hoops are covered by the term 'iron and steel' as denned in section 14(iv) of the central sales tax act ?2. the assessee dealt in iron bailing hoops and jute goods. in the assessment year 1964-65, the assessee's contention in respect of the rate .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-20-1973
Reported in : AIR1973All555
..... relief of temporary injunction claimed by the plaintiff, which has given rise to this revision, was also confined, as already mentioned, to the tubewell.5. section 16 of the code of civil procedure reads as under:'suits to be instituted where subject-matter situate-- subject to the pecuniary or other limitations prescribed by ..... matter and not a matter essential for the grant of relief and accordingly section 16(d) will not be attracted. the contention is not correct. section 38 of the specific relief act speaks about the grant of perpetual injunctions. sub-section fiii) of section 38 says that when the defendant invades or threatens to invade the plaintiff' ..... s right to or enjoyment of the property the court may grant a perpetual injunction in the circumstances detailed in the section. thus .....
Tag this Judgment!Court : Allahabad
Decided on : Aug-03-1973
Reported in : [1974]33STC599(All)
..... circumstances, the remand order passed by the learned assistant commissioner (j.), sales tax, was a proper order?3. at one time this court held the view that section 21 of the act was applicable only where an assessment had once been made by the sales tax officer, but he had failed to assess either in whole or in part the turnover ..... best judgment assessment on a turnover of rs. 3,90,000. the assessee appealed and questioned the legality of the service of the notice under section 21 of the act. the appellate authority held the service as legal and proper but he remanded the case to the sales tax officer as, in his opinion, proper opportunity had not ..... assessment year 1959-60 he neither filed any return nor paid any tax. the sales tax officer served upon the assessee on 19th march, 1964, a notice under section 21 of the act for the assessment year in question. the notice was served by affixation. the assessee did not appear on the appointed date and the sales tax officer made a .....
Tag this Judgment!Court : Allahabad
Decided on : Apr-24-1973
Reported in : AIR1974All88
..... , and the court may in every suit deal with the matter in controversy so far as regards the rights and interests of the parties actually before it. section 60 of the transfer of property act confers a right of redemption on every mortgagor subject to the condition that if he has only a share in the mortgaged property he will not be .....
Tag this Judgment!Court : Allahabad
Decided on : May-15-1973
Reported in : AIR1976All91
..... be referred to the court. the court was considering the scope of a question of law arising out of the order of the tribunal within meaning of section 68 of the indian income tax act. ip our opinion such a case is not helpful ip considering the scope of jurisdiction under article 226 of the constitutions 9. in g. veerappa pillai ..... respective interests, the statement of reasons on which the impugned order under section 7-f was made was drawn up after this personal hearing, and although all that is stated there is that the benefit under the proviso should be given to ..... 1969 all xj 1060. it was observed:--'it is established from the record that the state government gave personal hearing to the parties before disposing of the application under section 7-f, and there is no reason to doubt that the entire material on the record must have been placed before it by the parties according as it supported their .....
Tag this Judgment!Court : Allahabad
Decided on : Sep-10-1973
Reported in : [1974]33STC117(All)
..... to the right of the department to add the turnover of notified goods with that of goods not so notified for purposes of payment of purchase tax under section 3-d(3) of the act.15. for the reasons given above, we answer the question referred to us in the negative and in favour of the assessee. as the assessee in ..... turnover of taxable purchases for purposes of determining if the turnover was entitled to exemption granted by sub-section (3) of section 3-d of the u.p. sales tax act. the contention of the department is that turnover under sub-section (3) of section 3-d means the turnover determined after aggregating the turnover of purchases of both the taxable as well ..... either directly or through another, on his account or on account of others, whether for cash or deferred payment or other valuable consideration....9. section 3-d continued in the same form till it was recast by act. no. 22 of 1964. this shows that the change in the definition of 'turnover' was not to have any effect on the .....
Tag this Judgment!Court : Allahabad
Decided on : Aug-17-1973
Reported in : 1974CriLJ128
..... the sample of tea (milk) which was available with the appellant had deteriorated by the time the summon was received. he never utilised the right under section 13(2) of the act of sending the sample to the director of central food laboratory.it, therefore, follows that mere delay and laches on the part of the complainant in ..... j. as he then was, speaking for the court, said:...it was held by this court in municipal corporation of delhi v. ghisa ram : 1967crilj939 that section 13(2) of the act confers a valuable right to have the sample given to him analysed by the director of the central food laboratory but 'the reason why the conviction cannot be ..... to have the sample analysed by the director on account of laches of the complainant and that he should be acquitted. but, since the appellant never applied under section 13(2) of the act, he cannot complain that he has been deprived of any right. in babulal hargovindas v. state of gujarat : 1971crilj1075 jaganmohan reddy, j. speaking for the .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-29-1973
Reported in : [1974]34STC53(All)
..... that they are not a court in the strict sense of the term. so it is necessary to ascertain whether the word 'court' is used in sub-section (2) of section 14, limitation act, in its wider sense or in its strict sense.19. he contends that as held by dwivedi, j., the judge (revisions) appointed under the u ..... the legislature has deliberately described these functionaries as 'authorities' as distinguished from the 'court', the expression which has been used in the explanation to section 21(2) of the act. further, in section 8(1 a), while making an assessee liable for payment of interest on the tax payable by an assessee, it has been provided that where ..... 16th december, 1960, was not a civil or other competent court within the meaning of the explanation. accordingly, in computing the period of limitation provided by section 21 of the act, (sic) was not entitled to exclude any period during which the assessment proceedings remained stayed as a result of the orders passed by the judge (revisions). .....
Tag this Judgment!Court : Allahabad
Decided on : Aug-08-1973
Reported in : 1974CriLJ133
..... disappearance of evidence by trying to cremate the body. the charge does not indicate that any of the appellant was being tried for giving false information of a crime. under section 342, i. p. c. when the accused were examined no such question was put to them. the evidence is also not sufficient for holding that jagdish kumar gave any ..... shall also be liable to fine....as the dead body , of sashi devi could have provided best evidence of the offence of her murder, the act of making it disappear would amount to an offence under section 201, i. p. c. but in the present case, before the body could be caused to disappear, it was intercepted and the commission of ..... positive conclusion from the circumstances of the case that jagdish kumar had knowledge of the fact that sashi devi had been murdered and had not died a natural death.8. section 201, i. p. c. runs as follows:whoever, knowing or having reason to believe that an offence has been committed caused any evidence of the commission of that .....
Tag this Judgment!Court : Allahabad
Decided on : Sep-18-1973
Reported in : 1974CriLJ384
..... being supplied through this course before it was demolished by the applicants. this water course was thus duly authorised under the law. water-course has been defined to section 3 (2) of the act which runs as follows:water-course means any channel which is supplied with water from a canal, but which is not maintained at the cost of the state ..... belonging to any such channel.this definition clearly shows that water course need not be maintained bv the state government, section 70 (1) and (4) of the act is as follows:70. whoever without proper authority and voluntarily, does any of the following acts, that is to say,(1) damages, alters; enlarges or obstructs any canal or drainage work.(2) ...(3) ...(4) being ..... orderh.n. kapoor, j.1. the applicants have been convicted under section 70 of the u. p, canal and drainage act and sentenced till the rising of the court. that order was maintained in appeal.2. the prosecution case is that the applicants are the owners of plot no. 245 while .....
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