Court : Allahabad
Decided on : Apr-30-1973
Reported in : 1974CriLJ430
..... cri lj 1564. the trial magistrate, taking a lenient view of the offence, awarded a sentence of rs. 500/- under section 16 of the act and when ultimately the matter came in re-vision before the kerala high court, a notice for enhancement was issued. it was ..... basis of the decision turned on the question of substantial justice. in ram dai! v. state : air1969all109 the minimum sentence under section 16 was awarded by the trial court. in revision in this court, it was urged that the punishment was rather excessive but ..... article of food is one which is not covered by section 16(1)(a)(i) but has been imported or manufactured for sale or stored, sold or distributed in contravention of any of the provisions of the act or of any rule made thereunder.(b) the court, ..... k.b. srivastava, j.1. the petitioner radha krishna was convicted under section 16(1)(a)(i). prevention of food adulteration act for contravention of section 7(i) of that act, and sentenced to pay a fine of rs. 500/- and in default of payment .....
Tag this Judgment!Court : Allahabad
Decided on : Mar-22-1973
Reported in : 1973CriLJ1344
..... during the period. since his case does not fall under article 5 of the constitution he is not a citizen of india and is a foreigner. section 3 of the foreigners act gives wide powers to the central government for prohibiting, regulating or res- tricting the enter of foreigners into india or their departure therefrom or their ..... the term 'foreigner' has not been defined in the order. it will therefore, have the same meaning as assigned to it under the foreigners act, 1946- according to section 2(a) of the foreigners act 'foreigner' means a person who 'is not a citizen of india.'11. article 5 of the constitution defines citizenship at the commencement of the ..... not applicable to him and hence his detention is illegal.5. the foreigners (internment) order. 1962 was framed in exercise of the powers conferred by sections 3, 4 and 8 of the foreigners, act. 1946 (31 of 1946) read with the foreigners law (application and amendment) ordinance, 1962.6. in order to examine the contentions raised on .....
Tag this Judgment!Court : Allahabad
Decided on : Mar-01-1973
Reported in : [1974]33STC108(All)
..... assessed at rs. 4,09,82,067.40 by an assessment order dated 21st february, 1970. thereafter, the petitioner received a notice dated 22nd march, 1971, under section 21 of the act for the aforesaid assessment year. after several hearings the sales tax officer framed a supplementary assessment estimating the escaped turnover at rs. 6 lacs and levying an additional tax ..... has been laid down by this court in laxmi oil mills, varanasi v. commissioner of sales tax 1972 u.p.t.c. 363,4. that apart an assessment under section 21 must be based upon some material and cannot be arbitrary or capricious depending upon the ipse dixit of the sales tax officer. the estimate of the escaped turnover at ..... from a perusal of the impugned assessment order it is manifest that the sales tax officer did not seem to have a precise idea of the scope and ambit of section 21. that provision comes into play only if the assessing authority has reason to believe that the whole or a part of the turnover of a dealer has, for .....
Tag this Judgment!Court : Allahabad
Decided on : Apr-19-1973
Reported in : [1974]93ITR27(All)
..... buying and selling of goods over and above the separate fees prescribed for many of those services and as such that income had rightly been assessed under section 10(6) of the income-tax act which provides that a tax is to be payable by an assessee under the head 'profits and gains of business, profession or vocation'. a trade, professional or ..... income-tax authorities and the tribunal held that the money collected by the association as laga was liable to be assessed as income of the association under section 10(6) of the income-tax act. learned judges of the kerala high court held that there was nothing in the case to justify an inference that the laga collected was a collection for .....
Tag this Judgment!Court : Allahabad
Decided on : Mar-14-1973
Reported in : [1973]32STC621(All)
..... the commissioner, the judge (revisions) has referred the following two questions for the opinion of this court :(1) whether, for the purposes of determining the liability of tax under section 3-d of the u.p. sales tax act, the definition of 'turnover' or the definition of 'turnover of purchases' shall apply ?(2) whether the turnover of sales of foodgrains determined under ..... the turnover of purchases of foodgrains determined under section 3-d of the u.p. sales tax act shall be amalgamated for the purposes of determining the liability of tax ?4. section 3 is the charging section for the levy of sales tax, sub-section (1) whereof provides :(1) subject to the provisions of this act, every dealer shall, for each assessment year, pay a tax .....
Tag this Judgment!Court : Allahabad
Decided on : Oct-10-1973
Reported in : (1974)IILLJ389All
..... the order terminating the respondent's services could not he sustained before the labour court. in the circumstances, having regard to the provisions of section 200 of the indian contract act the resolution could not validate the dismissal order, dated 27th june, 1971.9. learned counsel for the petitioner lastly urged that the labour court ..... to the time of transaction and has complete retrospective efficacy. the ratification in the eye of law is equivalent to previous authority. section 200 of the contract act, however, lays down that an act done by one person on behalf of another, without such other persons authority, which if done with authority would have the ..... principle and agent but that principle cannot be made applicable to validate the agent's action which affected a third party. section 196 of the indian contract act lays down that if a certain act done by an agent, even though initially without any authority, stands validated if the principal ratified the same subsequently. it .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-19-1973
Reported in : [1973]31STC625(All)
..... hence this reference.3. the relevant notification is st-3124/x-1012(4) dated 1st july, 1966. it is a notification under section 3-a of the act and prescribes a rate of 6 per cent. on the turnover of 'paper other than hand-made paper'. the contention put forth ..... their turnover was liable to tax at the general rate of 2 per cent., as prescribed by the charging section 3 of the u.p. sales tax act (hereinafter referred to as the act). the sales tax officer, on the other hand, obviously relying upon a notification dated 1st july, 1966, ..... 'food colours' and 'syrup essences' which are descriptive of the class of goods the sales of which are to be taxed under the act have to be construed in the sense in which they are popularly understood by those who deal in them and who purchase and use them. ..... r.l. gulati, j.1. this is a reference under section 11(1) of the u.p. sales tax act. the additional judge (revisions), sales tax, lucknow, at the instance of the assessee, has referred the following question .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-23-1973
Reported in : 1973CriLJ1098
..... , contended that the evidence adduced on behalf of the prosecution was insufficient to prove that the recovered articles were 'railway property' as defined by section 2(d) of the act. by section 2 'railway property' is defined to include any goods, money or valuable security or animal belonging to or in the charge or possession of a ..... that the evidence fell short of proving that the goods were used or intended to be used in the construction, operation or maintenance of railway. section 3 of that act was attracted only when it was shown that the accused was in posession of railway stores which are used or intended to be used in the ..... construction, operation or maintenance of railway. in the instant case the accused was tried and convicted of an offence under section 3 of the railway property (unlawful possession) act, 1966, which carries within its sweep the unlawful possession of railway property or of such property reasonably suspected of having been stolen, irrespective .....
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