Court : Allahabad
Decided on : Oct-06-2006
Reported in : 2007(1)AWC1018
..... the proceedings, the proceedings are bad and the executing court ought to have decided the objection before passing the impugned order. the petitioner claims to be tenant under section 3 of u.p. act no. xiii of 1972 and ought to have been impleaded as a party to the proceedings and the objection of the petitioner was liable to be decided before ..... 26.9.2006.8. i have considered the submissions of the earned counsel for the petitioner.9. the definition of 'tenant' given under section 3 aforesaid of u.p. act no. xiii of 1972 has to be read with section 3(g) which defines 'family' as under:'family' in relation to a landlord or tenant of a building, means, his or her:( ..... passing the impugned order.6. the petition has been filed on the ground that she is 'heir' as defined under section 3(2) of u.p. act no. xiii of 1972. section 3 which defines tenant' is as under:3. in this act, unless the context otherwise requires:(a) 'tenant', in relation to a building, means a person by whom its rent .....
Tag this Judgment!Court : Allahabad
Decided on : Oct-09-2006
Reported in : AIR2007All39; 2007(1)AWC329; [2007(2)JCR340(All)]
..... in respect of which the market value of the instrument is to be determined but it is also equally evident that on plain reading of the various sections of the act and giving them harmonious construction, the market value of instrument of conveyance is referable to only one date i.e. the date of execution of the ..... value in a given instrument brought for registration should be taken to be correct unless circumstances 'exist which suggest fraudulent evasion....pr. 12. power under section 47-a of the act can only be exercised when the registering officer has reason to believe that the market value of the property, which is the subject of conveyance, has ..... single judge as well as division bench of this court.50. we would further add, for future guidance, as to when 'penalty' can be imposed under section 47-a of the act. in the instant ease, the assistant commissioner (stamps), kanpur, on receiving the file from district stamp officer, apart from determining deficiency in stamp duty to .....
Tag this Judgment!Court : Allahabad
Decided on : Oct-09-2006
Reported in : (2009)20VST819(All)
rajes kumar, j.1. present revision under section 11 of the up trade tax act (hereinafter referred to as the 'act') is directed against the order of the tribunal dated 11th september 2003 relating, to the assessment year. 1994-952. the question involved in the present revision relates ..... -2000 (40), dated october 25, 2000.19. goods for indoor or outdoor games or sports m or i 3 percent, except those including in any other notification issued under the act but including rubber, bladders of various kinds of balls, toys. swings, jhoola, medals, cups, trophies, badges, whistles, gut (string) rackets, grips for rackets, bats, balls kits (rubber, ..... properties but whether they do or do not possess medicinal properties claimed by their manufacturers, the fact remains that they are used for dental cleanliness which is an essential act of toilet. in fact, medicinal properties are claimed even in respect of large number of items of cosmetics such as lotions, creams, snows and powders but that does .....
Tag this Judgment!Court : Allahabad
Decided on : Oct-09-2006
Reported in : (2007)210CTR(All)171; [2007]288ITR278(All)
..... is not satisfied about the correctness or completeness of the account of the assessee, he may make an assessment in the manner provided under section 144 of the act. for ready reference, section 145 of the act, as it stood during the relevant period, isrepro0duced below:145. method of accounting.(1) income chargeable under the head 'profits and gains ..... some other accounts book to be maintained over and above what was required by rule 6-f of the rules, recourse to the provisions of sub-section (1) of section 145 of the act could not be taken. the aforesaid decision is of no help to the applicant as, in the present case, we find that the applicant ..... that admittedly the stock register was not produced by the applicant either before the assessing authority or before the appellate assistant commissioner in the appeal preferred under section 246 of the act. however, an effort was made, for the first time, to produce it before the income tax appellate tribunal. as the stock register had not been .....
Tag this Judgment!Court : Allahabad
Decided on : Oct-09-2006
Reported in : 2007(1)AWC56
..... the court, by two or more persons, even though no special damage has been caused to such persons by reason of such public nuisance or other wrongful act.(2) nothing in this section shall be deemed to limit or otherwise affect any right of suit which may exist independently of its provisions.7. in the present case the plaintiff came with ..... -claim.5. while replying to the aforesaid arguments raised from the side of the appellant, the counsel appearing for the respondents defendants referred to the provisions of sub-section (2) of section 91 of the code and has submitted that the provisions of subsection (1) will not apply in the cases nor would limit the right of the defendants to ..... , c.p.c.6. in order to consider the applicability of section 91, c.p.c. in the present context, it would be proper to quote the same as below:91. public nuisance.--[(1) in the case of a public nuisance or other wrongful act affecting, or likely to affect, the public, a suit for a declaration and injunction or for .....
Tag this Judgment!Court : Allahabad
Decided on : Oct-10-2006
Reported in : 2007(1)AWC1050
..... a university of local authority constituted for the purpose of local self government and includes a government componay within the meaning of section 617 of the companies act, 1956 in which the state government has prepondering interest;(c) 'retrenched employee' means a person who was appointed on a post under the government or a public corporation on or .....
Tag this Judgment!Court : Allahabad
Decided on : Oct-11-2006
Reported in : AIR2007All70; 2007(2)AWC1466
..... argument advanced from the side of the appellant, a perusal of the order of lower appellate court itself shows that without making any specific reference to section 68 of indian evidence act, it has very much dealt upon that point and has referred to the evidence given from the side of the plaintiff in support of his pleadings ..... the plaintiff respondent in the present case actually challenges the validity of the impugned sale deed and he was not obliged under the aforesaid proviso of section 68 of indian evidence act to produce the attesting witnesses to rebut the correctness of this document in as much as the challenge made by the plaintiff in the pleadings against ..... tried to emphasise that the lower appellate court has not specifically adverted to the findings recorded by the trial court in respect of the implication of section 68 of indian evidence act in order to arrive at an otherwise conclusion and therefore in the light of the case law of santosh hazari v. purushottam tiwari air 2001 .....
Tag this Judgment!Court : Allahabad
Decided on : Oct-13-2006
Reported in : AIR2007All77; [2007]137CompCas292(All)
..... way, the cases are being sent to the drt, lucknow for fresh disposal on remand.9. the drat is a appellate tribunal constituted under section 8 of the act. section 22 of the act provides procedure and powers of the drt and drat and a perusal thereof shows that appellate tribunal exercises all such powers as are exercisable by ..... in different provisions and there is no reason to read the 'court' as inclusive of 'tribunal' or vice-versa for the purpose of section 31 of the act. therefore, in my view, section 31 would have no application in respect to a case pending before a tribunal, if another tribunal is established subsequently having a different territorial jurisdiction ..... jurisdiction since drat, allahabad has no power to transfer a case filed in one tribunal to another tribunal except after following the procedure laid down under section 17-a of the act.5. learned counsel for the bank, on the contrary, submitted that the order of drat, allahabad is self speaking and well reasoned needs no .....
Tag this Judgment!Court : Allahabad
Decided on : Oct-13-2006
Reported in : 2007(1)AWC14
..... being sent to the d.r.t., lucknow for fresh disposal on remand.9. the d.r.a.t. is a appellate tribunal constituted under section 8 of the act. section 22 of the act provides procedure and powers of the d.r.t. and d.r.a.t. and a perusal thereof shows that appellate tribunal exercises all such ..... terms differently indifferent provisions and there is no reason to read the 'court' as inclusive of tribunal' or vice-versa for the: purpose of section 31 of the act. therefore, in my view, section 31 would have no application in respect to a case pending before a tribunal, if' another tribunal is established subsequently having a different territorial jurisdiction ..... powers as are exercisable by the tribunal itself on the question of fact as well as law. section 22 of the act is reproduced as under:procedure and powers of the tribunal and the appellate tribunal.--{1) the tribunal and the appellate tribunal shall not be bound by the .....
Tag this Judgment!Court : Allahabad
Decided on : Oct-13-2006
Reported in : 2007CriLJ1373(FB)(All);
..... , we do not pass any sentence of imprisonment against him as substantive punishment because he is entitled to the benefit of the children act, 1951. instead, we sentence him to pay a fine of rs. 25,000/- under section 302 i.p.c. this amount of fine shall be deposited by the accused appellant mohammad hanif within a period of two months ..... appellant could not be more than 151/2 years on the date of incident (29.9.1978).23. u.p. children act, 1951 was in force at the relevant time on 29.9.1978. section 2(4) of the u.p. children act 1951 (u.p. act no. 1 of 1952) defines a child to mean a person under the age of 16 years ..... appellant cannot be sentenced to imprisonment for any term even in default of payment of fine as per section 27 of the u.p. children act 1951, it would be just and proper to impose upon him a fine of rs. 25,000/- under section 302 i.p.c. the same should be paid as compensation to the wife of the deceased ghasitey .....
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