Court : Allahabad
Decided on : Dec-11-2003
Reported in : 2004(2)AWC1258
..... was a legally wedded wife on the date of accident, is a question which is incidental to the determination to the dependents who are entitled to the compensation. section 168 of the motor vehicles act, 1988, not only authorises the claims tribunal to make an award determining the amount of compensation, which appears to it to be just, but also to specify .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-11-2003
Reported in : 2004(2)AWC1757; (2004)2UPLBEC1235
..... permissible in law to remove him without complying with the requirement of law, as required under the facts and circumstances of a particular case. sub-section (2a) of section 48 of the act, 1916 provides for a procedure of removal stipulating that after considering any explanation that may be offered by the president and making such enquiry as ..... made by them, we do not consider it proper to issue any direction to the respondent no. 1 to hold enquiry against the respondent no. 2 under section 48 of the act, 1916. however, the authorities, which are dealing with the grievances of the petitioners, must conclude the enquiry expeditiously in accordance with law.51. with these ..... officebearers sought to be removed.10. in state of u. p. and anr. v. nand kumar agrawal : jt2000(7)sc302 , while considering the provisions of section 48 of the act 1916, the hon'ble supreme court held that personal hearing is not contemplated in the said provision, though of course, if the authorities think it fit, they .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-11-2003
Reported in : [2004]136TAXMAN81(All)
orderm. katju, j.heard learned counsel for the parties.2. these two income-tax appeals under section 260a of the income tax act are being disposed off by a common judgment.the questions of law involved in these two appeals are as follows:'1. whether, on the facts and circumstances of ..... to the account named as 'deferred credit interest receivable account' was merely hypothetical income and not real income of the assessee/appellant and was taxable under the income tax act, 1961 2. whether the income tax appellate tribunal erred in law in appreciating and applying the correct concept of real income (either actually received or accrued), as laid ..... 191 (sc) and godhra electricity co. ltd's case (supra).18. learned counsel for the department has contended that in 1989 there was an amendment in the companies act, 1956 and thereafter all the companies are liable to maintain accounts on mercantile basis only. hence he submitted that the assessee cannot claim to maintain the transactions relating to .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-11-2003
Reported in : (2004)188CTR(All)195; [2004]266ITR647(All)
..... godhra electricity co. ltd. v. cit : [1997]225itr746(sc) .15. learned counsel for the department has contended that in 1989 there was an amendment in the companies act, 1956, and thereafter all the companies are liable to maintain accounts on mercantile basis only. hence, he submitted that the assessee cannot claim to maintain the transactions relating to interest ..... to the account named as 'deferred credit interest receivable account' was merely hypothetical income and not real income of the assessee-appellant and was taxable under the income-tax act, 1961 ?(ii) whether, the income-tax appellate tribunal erred in law in appreciating and applying the correct concept of real income (either actually received or accrued), as ..... m. katju j.1. heard learned counsel for the parties. these two income-tax appeals under section 260a of the income-tax act, 1961, are being disposed of by a common judgment.the questions of law involved in these two appeals are as follows :'(i) whether, in the facts and .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-10-2003
Reported in : (2008)11VST742(All)
..... said notification reads as follows:in exercise of the powers under clause (b) of section 4 of the uttar pradesh sales tax act, 1948 (u.p. act no. xv of 1948), read with section 21 of the uttar pradesh general clauses act, 1904 (u.p. act no. 1 of 1904), and in supersession of all previous notifications issued under the aforesaid ..... order-79 dated june 30, 1979.in exercise of the powers under clause (b) of section 4 of the u.p. sales tax act, 1948 (u.p. act no. xv of 1948), read with section 21 of the u.p. general clauses act, 1904 (u.p. act no. 1 of 1904), the governor is pleased,-(1) to rescind, with effect from ..... sale or purchase of the goods mentioned in column 2 of the schedule hereunder by the persons or the class of persons mentioned therein, from tax under the said act of 1948, subject to the conditions, if any, specified in column 3 thereof. schedule---------------------------------------------------------------------------------1. ...2. ...3. institutions in u.p. certified by theall .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-10-2003
Reported in : (2004)IIILLJ324All; (2004)2UPLBEC1577
..... any commission, and rs. 9,000 per annum in the aggregate in the case of persons drawing wages including commission, or commission only.'clause (d) of section 2 of the act, 1976, was amended as under :'sales promotion employee' means any person by whatever name called (including an apprentice) employed or engaged in any establishment for hire ..... it is the pre-dominant nature of the services that will be the true and proper test .......... when, as in this case, as disclosed from section 15 of the act as also the provisions of the scheme, the primary duties of an employee and the dominant purpose, aim and object of employment was to carry out only ..... covered by any of the four exceptions of the definition. the court was considering : whether the medical representatives were workmen within the definition as provided under section 2(s) of the central act. the court placed reliance upon large number of its judgments, including western india match co. ltd. v. their workmen, air 1964 sc 472 ; may .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-10-2003
Reported in : 2004CriLJ2672
..... -- pure or simple. some kinds of order may fall in between the two. by a rule of harmonious construction, we think that the bar in sub-section (2) of section 397 is not meant to be attracted to such kinds of intermediate orders. they may not be final orders for the purposes of article 134 of the constitution, ..... sessions judge appears to have rightly allowed the revision against the order dated 20/22-7-1995 passed by the sub divisional magistrate concerned. the emergency provisions of section 146 of the code were definitely not worth invoking. there was absolutely no material available before the magistrate on 20/22-7-1995 to record his satisfaction about ..... yet it would not be correct to characterize them as merely interlocutory orders within the meaning of section 397(2).. ... .... yet for the reasons already alluded to. we feel no difficulty in coming to the conclusion, after due consideration, that an order rejecting the .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-08-2003
Reported in : 2004(1)AWC233
..... is taken, it can disrupt the entire scheme for which the acquisition is being done. abadi land is also land within the meaning of the definition in section 3(a) of the land acquisition act, and hence it can be acquired.4. the petitioner has filed a supplementary affidavit. annexure-sa-2 is the letter of the under secretary of the state ..... the plot. this point has also been dealt with in manveer singh's case (supra). it was held therein that the definition of the word 'land' in section 3(a) of the land acquisition act includes buildings by a legal fiction vide chaturbhuj pandey v. collector. air 1969 sc 255 (paras 8 and 9) ; s.p. gupta v. state of u. p ..... land is sought to be acquired for a public purpose, namely, for the planned industrial development in district gautam budh nagar through greater noida. the provisions of section 17(1) of the land acquisition act have also been applied.2. a division bench of this court in manveer singh and anr. v. state of u.p. and ors., 2003 (1) awc 116 .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-03-2003
Reported in : [2006]146STC108(All)
..... also been annexed. on the basis of the aforesaid material, it has been argued that the initiation of proceeding under section 21 of the act was justified. relevant part of section 21 of the act is as follows:section 21. assessment of tax on the turnover not assessed during the year.--(1) if the assessing authority has reason to believe ..... turnover has escaped assessment.9. in the case of commissioner of sales tax v. tata engineering & locomotive co. reported in 1980 uptc 588, a notice under section 21 of the act was issued on march 25, 1976. learned standing counsel relied upon letter dated march 27, 1976 which referred to the telephonic talks and mentions 'kuch din ..... applying mind came to the conclusion that the turnover of the assessee has escaped assessment'. the court further held that it is settled that proceedings under section 21 of the act could be reopened on material on record. in the absence of any material or anything to show that the information was conveyed between 19th march .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-01-2003
Reported in : 2004(1)AWC5
..... section 3 (a) of the act. even though the supreme court in air 1995 sc 676 and air 20o1 sc 2251. has held that after the death of the tenant all ..... suit.2. in the plaint no date of construction has been given hence from bare reading of the plaint, it is not clear whether u. p. act no. 13 of 1972 applied to the shop in dispute on the date of filing of the suit or not. in the plaint it has not been ..... their tenancy.3. under the general law after the death of the tenant all his heirs inherit the tenancy. even under u. p.act no. 13 of 1972, in case of non-residential building all the heirs of the tenant inherit the tenancy by virtue of definition of tenant given under ..... s.u. khan, j. 1. this revision under section 25, p.s.c.c. act, has been filed by gauri shankar gupta, whose impleadment application in s.c.c. suit no. 42 of 2001 has been rejected by additional .....
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