Court : Allahabad
Decided on : Feb-10-2003
Reported in : (2003)2UPLBEC1072
..... is that extrajudicial confession is not simply a weak type of evidence, but is also not an independent piece of evidence in consonance with provisions of section 3 of the evidence act. for consideration by the courts it is required to inculpatory also. an exculpatory confession is not to be taken into consideration, unless some independent ..... confessional statement of one accused is concerned, it may be taken into consideration against the other accused, if it fulfills the conditions laid down in section 30 of the evidence act. one of the conditions is that the confession must implicate the maker substantially to the same extent as the other accused person against whom, ..... discharge from service which was allowed prior to the said incident and as a consequence thereof, the petitioner was discharged by the officer commanding under section 22 of the army act. it is submitted that in view of this, the petitioner was not in active service and the general court martial has no jurisdiction to .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-10-2003
Reported in : [2003]132TAXMAN67(All)
..... on generator from u.p. financial corporation, kanpur. in the re-assessment proceedings the income tax officer relied on the definition of actual cost' as mentioned in section 43 of the act and reduced the cost of generator by the cost of subsidy received by the assessee on generator. consequently, the amount of depreciation was also reduced. the matter travelled ..... grant of depreciation under section 32 of the income tax act, 1961?'2. during the course of the assessment proceedings the assessee claimed full depreciation on generator. the cost of the generator was rs. 2,13,277 ..... question has been referred to this court for its opinion :'whether the tribunal was correct in law in ignoring definition of actual cost as given in section 43(1) of the income tax act, 1961 and in holding that the subsidy of rs. 41,277 was not to be deducted from the value of the generator in the matter of .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Decided on : Feb-10-2003
Reported in : (2004)89ITD642(All.)
..... 26th april, 1990 in i.t.a.no.449(alld) of 1987 allowing the appeal of the assessee partly, copy of the notice dated 12-3-1981 under section 148 of the income-tax act and reply filed before the a.o. during the course of argument, we have directed both the ld.counsel for the assessee and ld.d.r. to ..... in view the above discussions, we allow the appeal of the assessee by setting aside the impugned orders of the authorities below and cancel the penalty under section 271(1)(c) of the income-tax act.32. this appeal by the assessee is filed on the following effective grounds of appeal: "1. because the learned commissioner of income-tax (appeals) was ..... of house. rs. 15,300/-(4) unexplained investment in the construction of house .. rs. 25,500/- ----------------- 7. the a.o. also initiated penalty proceedings under section 271(1)(c) of the income-tax act vide assessment order dated 28th march, 1985. the action of the a.o. was challenged before the cit(a) and the ld.cit(a) confirmed the addition .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-13-2003
Reported in : 2003(2)AWC1321; [2003(97)FLR221]; (2003)IILLJ732All; (2003)2UPLBEC1147
..... learned counsel for the petitioner that the workman was not entitled to payment of interest has no force. a perusal of section 7(3) and (3a) of the payment of gratuity act would show that if the employer does not make arrangement to pay the gratuity within thirty days, when it becomes payable, ..... government' has been defined under the payment of gratuity act, 1972 and also under the u. p. industrial disputes act, 1947. for ready reference, section 2(a) of payment of gratuity act and section 2(a) of the u. p. industrial disputes act are quoted hereinbelow :2. definition.--in this act, unless there is anything repugnant in the subject or ..... board of trustees and the state board of trustees constituted under section 5a and section 5b respectively of the employees provident fund and miscellaneous provisions act, 1952 (19 of 1952). or the 'indian airlines' and 'air india' corporations established under section 3 of the air corporations act, 1953 (27 of 1953), or the life insurance corporation .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-13-2003
Reported in : 2003CriLJ4644
..... regard was prepared. the statements of all the three witnesses are consistent and there is no discrepancy in the same.4. it has been contended that the provisions of section 42 of the act have not been complied with in the present case inasmuch as sub inspector khanjan lal gangwar, p.w. 1 had prior information that the appellant had in his ..... reported in 2001 (2) jic 632 : (air 2001 sc 3190) supreme court that taking down in writing the information is not essential.5. it has been contended that section 50 of the act has not been complied with. the facts of the case show that the contraband was recovered not from personal search of the appellant but from the bag which he ..... singh himself says that he was present at the police station when the case was registered and he took the seized article in his custody as is required under section 55 of the act. he has also stated that he had sent the sample of the seized contraband to the chemical examiner. he has stated that on the seized contraband he .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-21-2003
Reported in : 2003(2)AWC1312; [2003(97)FLR202]; (2003)IILLJ793All; (2003)1UPLBEC890
..... .9.1999, theaforesaid order suffered modification and it was provided as a condition of stay that the petitioner employer would observe in compliance with the requirements of section 17b of the act. on 24.5.2002, the matter again came up before the court on which date the petition was admitted and as an interim measure, it was ..... of the mills. in support of this submission, the learned counsel drew attention to the fact that the employer has already complied with the requirements of section 17b of the industrial disputes act in pursuance of the interim order of this court and, therefore, payment of full back-wages may be reduced to a permissible limit. i am ..... no dispute that the workman had worked for three years in unbroken continuity and by this reckoning, he was entitled to the protection as contemplated in section 6n of the industrial disputes act. lastly, he submitted that the workman was entitled to be resituated in service in the facts and circumstances of the case.4. the matter was .....
Tag this Judgment!Court : Allahabad
Decided on : Mar-03-2003
Reported in : (2003)2UPLBEC1240
..... conclusion that there was sanctioned map remanded the matter back to the prescribed authority. against the aforesaid, the respondent no. 5 filed a revision under section 15-a of the act, which was allowed vide order dated 24.1.1987 and the case was remanded before the controlling authority. after remand the controlling authority again deliberated upon ..... the prescribed authority claiming that the petitioner was constructing his house in a regulated area without sanction of map. on issuance of show cause notice under section 10 of the act dated 30.5.1985, the petitioner filed a detailed objection against the said notice. the prescribed authority vide its order dated 30.7.1986 held that ..... purchased plot no. 146/1 having an area of 3 biswas and 10 dhurs. after the aforesaid purchase the petitioner moved an application under section 180 of the u.p. municipalities act for sanction of the plan for construction. this sanction was granted by the municipal board vide its order dated 25.2.1982. it is .....
Tag this Judgment!Court : Allahabad
Decided on : Mar-04-2003
Reported in : 2004ACJ1507; [2003(97)FLR530]; (2003)IIILLJ178All
..... to the person entitled to compensation to choose whether he would seek the remedy available under the motor vehicles act or the workmen's compensation act. the provisions contained in section 168 of the motor vehicles act stipulate that motor accident claims tribunal has to determine the amount of compensation which appears to it to be just ..... the risk.3. it may be noticed that the application filed by the dependants of the deceased shyamvir singh @ pappu had been filed under section 163a of the motor vehicles act.4. the motor accident claims tribunal vide the impugned judgment and award after carefully considering the evidence brought on record by the parties, had ..... for the insurer-appellant and shri b.p. verma, learned counsel for the claimants-respondents.2. the appellant has filed the present appeal under section 173 of the motor vehicles act feeling aggrieved by the award of an amount of rs. 4,08,000 determined as just compensation which the dependants of the deceased shyamvir singh .....
Tag this Judgment!Court : Allahabad
Decided on : Mar-05-2003
Reported in : 2003(3)AWC1931b
..... , which has already been taken by the authorities mentioned therein by action filing the appeals. it has already been noticed that the registrar under section 21 of the punjab university act, 1947, is authorized to represent the university in all legal proceedings, except where there is a decision of the senate to the contrary. while ..... representing the university, in view of the provisions under section 21 of the punjab university act, the registrar would obviously be taking several steps in prosecution of the legal proceedings. the registrar would not be totally a stranger in the ..... marathwada university's case (supra).a perusal of the said decision of the apex court in punjab university's case (supra), shows that under section 21 of the punjab university act, 1947, the registrar of the university had power to represent the university in all legal proceedings. however, the decision to initiate any legal .....
Tag this Judgment!Court : Allahabad
Decided on : Mar-07-2003
Reported in : AIR2003All304
..... not charge any extra amount for this.10. to appreciate the submissions made in this case we may refer to certain relevant provisions of the act.section 2 (g) of the act defines entertainment as follows :''entertainment' includes any exhibition, performance, amusement, game, sport or race (including horse race) to which persons are admitted ..... , control and distribution equipment, designed to provide cable service for reception by multiple subscribers.'13. by the same amendment of 1995 after section 4-b of the principal act the following section has been inserted :'4-c. tax on cable service-- (1). the proprietor of a cable television network providing cable service shall ..... cable television network and includes the proprietor of a hotel who provides cable service in the hotel through his own cable television network:'section 3 of the amendment act inserted clause (7) after section 3 (6) which reads :'(7) where in a hotel, entertainment by way of cable service is provided in rooms or .....
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