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-07-2003
Reported in : [2003]131STC523(All)
..... tax at 7.5 per cent under notification dated november 23, 1998. the railway is a central government department and is hence authorised under the u.p. trade tax act under section 3-g to issue form iii-d to its supplier on the purchase of material, and on the jssue of form iii-d the rate of tax is 5 per ..... decision of the seven judge-bench of the supreme court it is settled that the test of reasonability pervades the entire constitution, and no authority can act arbitrarily. hence although the commissioner has power under section 8-c(3-a) to direct that cash security should be given for issuing form xxxi, yet the commissioner cannot fix the cash security at an ..... stone ballast for rs. 1,500 approximately including central sales. for the import of stone ballast into u.p. the petitioner requires form xxxi as envisaged by section 28-a of the u.p. trade tax act.section 8-c(3-a) entitles the commissioner, trade tax to issue directions for issue of form xxxi to the dealers after taking cash security .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-07-2003
Reported in : (2003)3UPLBEC2407
..... of name of a workman from muster-roll amounts to retrenchment. the word 'retrenchment' has been defined both in central and u.p. act. section 2(oo) of the industrial disputes act is extracted below:-'retrenchment means the termination by the employee of the service of a workman for any reason whatsoever, otherwise than as a punishment ..... in uptron india ltd. (supra) which was a decision from this court, the apex court held that the latter part of clause (bb) of section 2(oo) of the industrial disputes act, namely, termination in pursuance of a stipulation to that effect in the contract was confined to fixed term employment referred in earlier part. therefore, in ..... behalf contained therein; or(c) termination of the service of a workman on the ground of continued ill-health.'7. the definition in section 2(s) of the u.p. industrial disputes act, 1947 is extracted below:-''retrenchment' means the termination by the employer of the service of a workman for any reason whatsoever, otherwise than .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-07-2003
Reported in : AIR2003All230; 2003(2)AWC1011; (2003)1UPLBEC718
..... or maintaining the health, safety and convenience of the inhabitants of the rural area of the district and for the furtherance of the administration of this act. sub-section (2) of section 239 enumerates various subjects upon which bye-laws can be framed.10. the question with regard to distinction between a fee and tax has been subject ..... made aware about any proceedings for framing of bye-laws by the zila panchayat, agra. these bye-laws were never published as required by section 239 read with sub-section (2) of section 242 of the act, while previous publication is mandatory. in paragraph 17 of the writ petition, it has been mentioned that the fee which is being sought ..... s not given the details of any special services provided to the persons from whom the fee was realised. the power to impose tax under the act has been given under section 123. it also provides that a preliminary proposal for imposition of tax shall be framed which shall be passed by a special resolution. the zila panchayat .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-05-2003
Reported in : (2003)1UPLBEC736
..... submitted that the district magistrate has found that prima facie the appellant is guilty of financial and other irregularities and power under proviso of section 95(l)(g) of up. panchayat raj act, 1947 (hereinafter referred to as the act) has rightly been exercised. the learned standing counsel has also submitted that rule 4 empowers the state government to direct for preliminary ..... , it shall not be necessary to follow the procedure laid down in the provisions of rule 3. it is not disputed that complaint against appellant was by up-pradhan. section 28 of the act provides that every member or servant of a nyaya panchayat, gram panchayat, joint committee or any other committee constituted under this ..... of the indian penal code. up-pradhan being member of gram panchayat is a public servant within the meaning of section 28 of the act. the complaint against the appellant being filed by up-pradhan, the procedure as prescribed in rule 3 to sub-rule (1) to (5) was not attracted and no fault .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-28-2003
Reported in : II(2003)ACC363
..... respondents in the proceedings under section 166 of the motor vehicles act on account of the untimely death of rajesh, who was aged about 22 years in an accident involving the offending motor vehicle.2. the tribunal after considering the ..... of the amount paid to the claimants from the owner/insured in accordance with law.8. as prayed, the amount of rs. 25,000/- deposited in this court under section 173 of the motor vehicles act be remitted to the concerned motor accident claims tribunal so that it may be adjusted against the amount to be paid to the claimants. ..... s.p. srivastava, acj.1. heard the learned counsel for the insurer-appellant.2. the insurer appellant has filed this appeal under section 173 of the motor vehicles act feeling aggrieved by the award of an amount of rs. 2,84,000/- as compensation together with simple interest at the rate of 9% per annum to the claimant .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-24-2003
Reported in : [2003(96)FLR1090]; 2009AIRSCW5490
..... year 1993.6. the objections have been decided by the deputy director of the corporation by his impugned order dated october 17, 2002 issued under section 45a of the act authorising him to determine the contribution after giving reasonable opportunity of hearing to the principal or immediate employer or the person in charge of the factory ..... manufacturing activity and the treatment and eventual discharge of the effluent and thus the process was not found to be manufacturing process as defined under section 2(k) of the factories act, 1948.9. counsel for the corporation, on the other hand, submitted and relied upon a full bench decision of punjab and haryana high court ..... is used by force of electric power to dispense petrol/diesel and thus the establishment is covered under the definition of 'factory' under sub-section (12) of section 2 of the act in which manufacturing process is carried out with the aid of power employing more than ten persons.7. counsel for the petitioner contends that the .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-24-2003
Reported in : AIR2003All182
..... their reference in which they have been used in the cross-examination to draw inference against him. even if a part of statement is treated as an admission, sections 17 and 31 of evidence act (1 of 1872) make it clear that an admission is not conclusive proof of the matter admitted. an admission merely suggests an inference to the court on ..... ) whereas the authorised seal issued by poll authorities was the seal bearing 'arrow mark' (swastik seal).3. amrish, respondent no. 2, filed an election petition under sections 19/20 of the u.p. municipalities act, 1916, challenging petitioner's election. in paragraphs 10 to 15 of writ petition, it was stated that all 1246 votes were invalidated on the ground that they .....
Tag this Judgment!