Court : Allahabad
Decided on : Aug-07-2006
Reported in : (2009)20VST873(All)
..... , 4 and 5 of the central sales tax act, were liable to be excluded under section 3f(2) of the act. it was claimed that the goods imported were the electrical goods. the assessing authority held that the goods imported were the cables, terminal unit, explosion proof, heater, panels, transmitter, etc., and not the electrical goods and liable to tax at 10 per cent ..... . in respect of the claim of deduction relating to the imported goods being covered under sections 3, 4 and 5 of the central sales tax act, the assessing authority held that such issue has not .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-02-2006
Reported in : 2006(1)AWC388
..... age above 18 years, a copy of medical examination report is also appended as annexure-6 to the writ petition. a case as case crime no. 426 of 2005 under section 347, 504, 506 ipc was registered against shivram alias lalla babu son of surendra kumar and three others regarding the illegal detention of the petitioner i.e. km. kanchan. the .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-03-2006
Reported in : 2006(1)AWC787
..... . as such, the lease was granted in favour of the petitioner before november 10, 1980. the specific contention of the petitioner is that under the aforesaid sub-section (6) of section 27, no notice for cancellation of the lease granted in favour of the petitioner could thus be issued after november 10, 1987. in the present case, the ..... -section may be made,-(a) in the case of any settlement made or lease ..... the admission stage itself.3. the impugned order has been passed under section 27(4) of the u.p. imposition of ceiling on land holdings act, 1960, which is subject to section 27(6) of the act, which reads as under:27(6). the commissioner acting of his own motion under sub-section (4) may issue notice and an application under that sub .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-03-2006
Reported in : (2006)202CTR(All)503; [2006]285ITR23(All)
..... and what was built in its place was only a new furnace. the tribunal therefore, allowed the claim of the assessee on the language of sub-section (2) of section 32a of the act.4. we have heard shri r.k. upadhyaya, learned standing counsel for the revenue. nobody has appeared on behalf of the respondent-assessee.5. the ..... that the assessee had not installed any new furnace. it had only got repaired the old furnace and, therefore, was not entitled for investment allowance under section 32a of the act inasmuch as no new machinery or plant had come into existence. the submission is misconceived. the tribunal has recorded a categorical finding to the effect that the ..... by the tribunal, we are of the considered opinion that inasmuch as a new furnace has come into existence, the assessee was rightly allowed investment allowance under section 32a of the act.we accordingly answer the question of law referred to us in the affirmative i.e., in favour of the assessee and against the revenue. there shall .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-04-2006
Reported in : 2006CriLJ1429
..... .p. by concealing the true and real facts whereby he obstructed in the administration of justice and is liable to be punished for committing criminal contempt under section 12 of the contempt of courts act, 1971. in view of this, the charge leveled against the contemner is fully proved and he is liable to be punished for the same.17. let a ..... him with sword. net ram consequently died on the spot. whereafter smt. surajmukhi, wife of net ram deceased, was taken towards the jungle of the village. thereafter the case under sections 302/366 ipc. was registered against the accused.3. during the course of investigation, the name of accused bhagwan das was also come into light on the basis of the .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-04-2006
Reported in : 2006CriLJ1421
..... provided that no police officer below the rank of a deputy superintendent of police shall investigate any offence punishable under section 161, section 165 and section 165a 1pc or under section 5 of the said act without the order of a magistrate of the first class. in h.n. rishbud : 1955crilj526 the investigation was entirely completed by an ..... that even if there is some irregularity in the investigation, the charge-sheet on its basis is not rendered illegal. in this connection reference may be made to section 21 of the decision of apex court in union of india v. prakash p. hinduja : 2003crilj3117 . the said paragraph is being extracted hereunder:21. an ..... case notwithstanding that the other offence was not cognizable. if that was the position, then as the applicants were also allegedly involved in an offences under sections 325 and 308 ipc, which are clearly cognizable offences, hence the investigating officer had the power of investigating the case even without an order of the magistrate .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-05-2006
Reported in : 2006(1)AWC992
..... which shall also be shortly noticed while noticing the judgment in some detail. it is, however, relevant to refer to some of the provisions of the 1920 act. section 3 of the act provided that first chancellor, pro-chancellor and vice chancellor shall be the persons appointed by notification of the governor general in council. the university was enacted as ..... in paragraph 23 of the azeez basha's judgment and is also clear from previous history of the establishment of the university. the other provisions of the act, namely, sections 3 and 4 were also taken into consideration in paragraph 6 of the judgment in azeez basha's case which provided that first chancellor, pro-vice-chancellor ..... basis of judgment in azeez basha's case so as to hold that aligarh muslim university is a minority institution and as to whether the amendment by 1981 act in sections 2(1) and 5(2)(c) are valid.98. learned counsels appearing for aligarh muslim university as well as union of india have referred to and relied .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-05-2006
Reported in : [2006(108)FLR824]
..... shape of the reference as it was, could not go into this fundamental issue because the industrial tribunal while deciding the issue under section 4k of the act or while acting as court deciding a reference under section 10 of the act has a limited jurisdiction which is confined to the order of reference itself. labour court/industrial tribunal is not closed with powers ..... sought a reference. a reference was made under section 4k of the act in terms as given below:kya sevaupklp dwara dinak 24.1.93 se 14.10.93 tak ke gai talabandi uchit athwa vaidhanik hai yadi ha/nahi to sambandhit ..... the case are that the workmen of the petitioner union went on an illegal strike on 23.1.1993 without due compliance of section 6 s (2) of u.p. industrial disputes act, 1947 (hereinafter referred to as the act).3. on the next date i.e. 24.1.1993 a lock out was declared by the employer. aggrieved, the workmen union .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-06-2006
Reported in : [2006]287ITR318(All)
..... learned counsel for the department, sri bharatji agarwal, and held that the interest on securities cannot be taken to be interest within the meaning of section 2(7) of the act and therefore no substantial question of law is involved. the tribunal has relied upon the judgment of the allahabad high court.5. the same question ..... taken into consideration for the purpose of assessing chargeable interest.3. sri pradeep agarwal tracing the history of the interest-tax act and in particular the definition given under section 2(7) of the interest-tax act prior to october 1, 1991, and by comparing the definition given thereafter says that a substantial question of law arises in ..... authority which has assessed the amount of total chargeable interest at rs. 68,10,23,228 was under section 8(1) of the interest-tax act and directed for initiating penalty proceedings under section 13 of the interest-tax act, has been set aside. this amount of total chargeable amount allegedly was much in excess of the total .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-06-2006
Reported in : 2006(1)AWC908
..... of the courts below directing confiscation of the vehicle. one other point has been raised here that the additional collector who conducted the confiscation proceedings under section 22 of the excise act was not authorised and there is no authorization on record. 1 find that this point was not even urged before the a.d.m. or the ..... the ruck, it will be difficult to reach the conclusion that the revisionist was totally unaware of this illegal use of this vehicle. moreover, under section 72(5)(b) of the excise act, the owner of vehicle can only prevent the confiscation of the vehicle, if he can prove to the satisfaction of the collector that it was ..... not the revisionist were present on the spot. the revisionist is said to be the owner of the truck. the arrested persons were challaned under section 60 of the u.p. excise act and confiscation proceedings were initiated before the district magistrate, saharanpur.4. i have perused the judgement of the appellate court and the judgement of the .....
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