Court : Allahabad
Decided on : Mar-13-1973
Reported in : AIR1973All579
..... that he recommended for the appointment of an authorized controller, as in his opinion serious irregularities existed in the institution which could lead to a serious and explosive situation and that the explanation of the managing committee appeared to be baseless. there is not a single word in his recommendation which may show that in ..... accepted, as is contemplated by section 16-d (4) (5a) of the act.3. on behalf of the respondents it is contended that before making his recommendation to the state government, the director of education served a ..... director of education afforded an opportunity to the petitioner to have its say in the matter before making a recommendation to the state government under section 16-d (3) of the act, nor did the state government give an opportunity to the petitioner to explain why the recommendation made by the director of education be not .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-12-1973
Reported in : [1975]36STC442(All)
..... light of the observations of the high court and according to law. these observations are equally applicable to a reference under the u. p. sales tax act. section 11(6) of the u. p. sales tax act provides that the revising authority shall thereupon pass such orders as are necessary to dispose of the case in conformity with such judgment. this being the ..... us. in any event, there is no substance in the point. the notification dated 31st march, 1956, was issued in exercise of the powers conferred by section 4 of the u. p. sales tax act. it granted exemption only to goods mentioned in list ii attached to it. rice bran is not mentioned in this list. therefore, the notification dated 7th june .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-11-1973
Reported in : [1975]100ITR424(All)
..... by the supreme court in kedarnath jute mfg. co. ltd. v. commissioner of income-tax : [1971]82itr363(sc) . that was a case of a deduction under sections 10(1) and 10(2)(xv) of the act in respect of sales tax imposed upon the assessee. the sales tax was levied in the relevant accounting year but it was not allowed by the ..... , 1965, by the regional director (food) and, as such, the assessee could not be said to have suffered loss in the relevant previous year.6. under section 10(1) of the indian income-tax act, 1922, which governs the present case, tax is payable by an assessee in respect of profits and gains of a business carried on by him. in computing ..... gulati, j.1. this is a reference under section 66(1) of the indian income-tax act, 1922, at the instance of the commissioner of income-tax, kanpur.2. the assessee is a registered dealer and deals in sugar. the assessment year involved is 1957-58 with .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-05-1973
Reported in : AIR1974All473
..... standing timber, growing crops or grass. this definition however does not affirmatively state what shall be regarded as immovable property. this definition is found in general clauses act in section 3(26) which provides:''immovable property' shall include land, benefits to arise out of lands and things attached to the earth, or permanently fastened to anything attached ..... bazar constitutes a benefit arising out of the land and therefore a lease of bazar dues is a lease of immovable property within the meaning of section 3(26), general clauses act. there can be no manner of doubt that the land itself with all the things attached to it and all the benefits arising therefrom is ..... assumed for arguments sake that these documents were genuinely executed, they cannot legally create a lease even for a period of one year. under section 107 of the transfer of property act even a lease for a period of one year can be created either by a registered instrument or by an oral agreement accompanied by .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-05-1973
Reported in : AIR1975All11
..... the disputed well to plot no. 218 and upto decree holders' plot no. 221 and also demolished the stone pillars etc. of the well. it was also held that these acts amounted to interference with decree-holder's right to irrigate their plots in question and it amounted to disobedience of decree for prohibitory injunction. on these findings the appeal was ..... , (1906) ilr 28 all 300, and ram saran v. chatar singh, (1901) ilr 23 all 465). the controversy has now been set at rest by the limitation act, 1963. article 135 of the new act prescribes a period of limitation of three years for an application for enforcement of a decree granting a mandatory injunction whereas the proviso to article 136 expressly .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-03-1973
Reported in : AIR1974All104
..... institution of the second appeal in this court, the appeal would not be deemed to be 'pending'; hence no order for abatement can be passed under sub-section (2) of section 5 of the said act. the argument was that an order for abatement can be passed only when a suit, appeal or revision is 'pending' and not otherwise; and as, ..... to entertain the appeal, and the appeal would, therefore, not be deemed to be pending. hence no order for abatement can be passed under sub-section (2) of section 5 of the said act inasmuch as an order for abatement can be passed only when a suit, appeal or revision is pending in a competent court. this contention is sought ..... or with respect to any other matter in regard to which a suit or application could be 'filed' under the provisions of this act. this section 49 was, however substituted by the present section by the u. p. act no. xxxviii of 1958 which,as indicated heretofore, provides that no civil or revenue court shall entertain any suit or proceeding with .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-30-1973
Reported in : [1974]94ITR129(All)
..... were left to the co-operative societies. 20. coinciding with the enactment of the 1956 act, parliament amended the indian income-tax act, 1922, by the finance act of 1955. it introduced sub-sections (3), (4) and (5) to section 14 of that act. by these provisions exemptions were granted from income-tax. these provisions provided : ' ..... intention can be gleaned from the provision read as a whole. in our judgment, no such contrary intention is deducible from section 10(29) or from the rest of the act. it appears to us that the word ' marketing ' has been used in the wider sense to include the various activities ..... the exemptible income is in respect of letting of godowns or warehouses for storage, processing or facilitating the marketing of commodities. 4. section 28 of the agricultural produce (development and warehousing) corporation act, no, 28 of 1956, provided that the state governments may, with the approval of the central warehousing corporation, establishstate warehousing corporations. .....
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 : Nov-13-1973
Reported in : AIR1974All285
..... it instead of currency notes. he, however, held that the goverment was not liable for the loss of the currency notes from this envelope in view if section 33 of the indian postoffice act read with rule 175 of the indian post office rules. the suit was not decreed against the defendant no. 3 also because it was found that there ..... device without tampering with the seals put on the envelope. he was of the opinion that this wrongful act was done by some employee of the post office in the course of his employment for which government was liable and that section 33 read with rule 175 did not afford any protection to the postal department. the suit was accordingly ..... suspicion but cannot displace the conclusion afforded by the seals.7. i am in respectful agreement with the above observations made by the learned judges of patna high court. section 33 which defines the liability of the post office for loss or damage to articles sent by post under insured cover is by its own terms subject to the .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-08-1973
Reported in : AIR1974All106
..... the claim of the gaon sabha was upheld. the appeal filed by the petitioners was dismissed by the settlement officer (consolidation) and their revision under section 48 of the act was also dismissed by the deputy director of consolidation by his order dated 26-3-1966. the petitioners then moved the present writ petition. 3. ..... to transfer the whole of her agricultural holding without the prior permission of the settlement officer (consolidation) as required by section 5 (1) (c) (ii) of the act.4. section 5 (1) (c) (ii) of the act enacts that no tenure-holder, except with the permission in writing of the settlement officer (consolidation) previously obtained shall transfer ..... english text which shall prevail over the hindi version and according to the english text the expression 'any holding' occurring in clause (ii) of section 5 (1) (c) of the act does not include the 'whole holding' so that it is not necessary to obtain the permission of the settlement officer (consolidation) for the transfer .....
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