Court : Allahabad
Decided on : Oct-09-2003
Reported in : 2004(1)AWC876
..... sons of amar nath.318 shri pal son of mahadeo, thereafter ram pratap and bhagwan din sons of shripal. 4. various objections were filed under section 9 of the u. p. consolidation of holdings act regarding three khatas. with regard to khata no. 8 objection was filed by ram bodh and basudeo claiming half share in the khata. objections were ..... tejna having claimed right as widow before date of vesting petitioners will be entitled to succeed smt. tejna in accordance with the provisions of sections 171 and 172 of the u. p. zamindari abolition and land reforms act, after the death of smt. tejna.12. the claim of petitioners with regard to khata no. 121 has also to be accepted in ..... shall be deemed to be admitted to the occupation of a holding within the meaning of his section.'15. section 48 of the oudh rent act, 1886 deals with the right of the heir of a deceased tenant. section 48 of the act is quoted below :'48. rights of the heir of a deceased tenant.--(1) when a statutory tenant dies, his heir .....
Tag this Judgment!Court : Allahabad
Decided on : Oct-08-2003
Reported in : AIR2004All115; 2004(1)ARBLR521(All)
..... thirty days from receipt of a request by one party from the other party, the appointment shall be made by the chief justice. sub-section (6) of section 11 of the act applies in three contingencies in a case wherein an appointment procedure is already agreed upon by the parties. these three contingencies are as follows :--( ..... them being essentially to aid the constitution of an arbitral tribunal immediately, just by appointing an arbitrator without wasting any time.34. therefore, the application under section 11(6) of the act is allowed. i appoint justice kamleshwar nath (retired) as an arbitrator. he will get rs. 3,000/- (rs. three thousand only) per day ..... advocate for the applicant and shri umesh chandra for the opposite parties at length on the contentions raised before passing an order appointing an arbitrator under section 11 of the act.13. so far as the first and second contentions raised by the learned counsel for the opposite parties are concerned, after seeing the counter affidavit, .....
Tag this Judgment!Court : Allahabad
Decided on : Sep-29-2003
Reported in : (2003)185CTR(All)1; [2004]265ITR224(All)
..... , was substituted by the income-tax (22nd amendment) rules, 2001 issued by the cbdt. the petitioner is also challenging the validity of section 17(2)(vi) of the it act, 1961, as inserted by the finance act, 2001 on the ground that it has delegated essential legislative powers and that it is violative of articles 19(1) and 246 of the ..... of officers of airport authority of india.3. before dealing with the controversy in this case, we may refer to section 17(2)(vi) of the it act which states that for the purposes of sections 15 and 16 and of that section perquisite includes 'value of any other fringe benefit or amenity as may be prescribed'. the expression the 'value of ..... considered as an income saved. in that event it could undoubtedly be treated as 'fringe benefit' or 'amenity' given to the employee.11. in view of section 17(2)(vi) which has been introduced by finance act, 2001, the earlier decision in the case of v.m. salgaocar & bros. (p) ltd v. cit : [2000]243itr383(sc) is not applicable .....
Tag this Judgment!Court : Allahabad
Decided on : Sep-29-2003
Reported in : [2003]133TAXMAN482(All)
..... annexure-1 to the writ petition is the new rule framed by the central board of direct taxes (hereinafter referred to as the cbdt) under section 295 read with section 17(2) of the income tax act. a perusal of the same shows that the value of the perquisite provided to the employee directly or indirectly by the assessee or to any ..... an income saved. in that event it could undoubtedly be treated as 'fringe benefit' or 'amenity' given to the employee.15. in view of the section 17(2)(vi) which has been introduced by the finance act, 2001, the earlier decision in the case of v.m. salgaocar & bros. (p) ltd. v. cit : [2000]243itr383(sc) is not applicable in ..... income tax (22nd amendment) rules, 2001 issued by the central board of direct taxes. the petitioner is also challenging the validity of section 17(2)(vi) of the income tax act, 1961 as inserted by the finance act, 2001 on the ground that it has delegated essential legislative powers and that it is violative of articles 19(1) and 246 of .....
Tag this Judgment!Court : Allahabad
Decided on : Sep-29-2003
Reported in : 2004(1)AWC159; (2004)1UPLBEC77
..... different from those of the regular ministerial clerks and staff of the office of the board. for example, some respondents were just carrying documents and papers from one section to another or carrying typewriters, files, examination copies, roll numbers etc. from one room to another in the premises of the board's office. a clerk in ..... official work as performed by the clerks or officials of the board. they were merely assisting the clerks by carrying files, documents and papers. some times they acted as messengers. their job was not done independently. they were manual workers and labourers employed for specific purposes.6. it is alleged in para 8 of the ..... the parties.3. the petitioner no. 3, board of high school and intermediate education, u.p., is a statutory body established under the u.p. intermediate education act, 1921, as amended from time to time. its headquarter is at allahabad. it is an examining body that holds board of high school and intermediate examinations every year .....
Tag this Judgment!Court : Allahabad
Decided on : Sep-26-2003
Reported in : (2004)1UPLBEC170
..... . in such a situation, it is for the respondent to establish his case. the department is not expected to examine those other employees in the officer to show that their acts or records could not have formed the basis of wrong notings made by the respondent.'7. in the case of tara chand vyas v. chairman and disciplinary authority and ors .....
Tag this Judgment!Court : Allahabad
Decided on : Sep-26-2003
Reported in : (2004)1UPLBEC201
R.B. Misra, J.1. In the present writ petition the petitioner has sought to quash the order dated 30.3.1994 (Annexure-3 to the writ petition), whereby the General Manager, Kanpur Jal Sansthan, Kanpur, has rejected the application of petitioner for getting employment on compassionate ground under the 'U.P. Recruitment of Dependent of Government Servant Dying-in-Harness Rules, 1974' (in short called as Dying-in-Harness Rules).2. Heard Mrs. Duga Tiwari, holding brief of Sri Ajay Sharma, learned Counsel for the petitioner and non-appears for the respondent.3. This writ petition is of the year 1994, therefore, a detailed order dated 16.5.2003 was passed, whereby the General Manager, Kanpur Jal Sansthan was issued a fresh notice in addition to dasti to give the response by next date of hearing. However, no response has been given by the respondent, therefore, the writ petition is decided on the available documents after hearing the learned Counsel for the petitioner.4. According to the petiti...
Tag this Judgment!Court : Allahabad
Decided on : Sep-23-2003
Reported in : (2004)1UPLBEC636
..... on temporary basis in ama, agra. some of them were promoted also on temporary basis. they were treated as superior employees. in 1996 their hospital was registered under societies registration act. on 18.2.97, the state government wrote a letter that the employees will be treated on deputation (annexure-3 to the writ petition). accordingly option was called from the .....
Tag this Judgment!Court : Allahabad
Decided on : Sep-23-2003
Reported in : (2003)185CTR(All)146
..... income. the assessment were completed accordingly.10. in para 22 of the writ petition it is alleged that the petitioner had been filing annual returns of salaries under section 206 of the it act in form no. 24 as prescribed under rule 37 of the it rules. these returns were examined and scrutinized by the ito and were duly accepted. the ..... value as per the chart mentioned in para 17 of the petition. the petitioner has alleged that the aforesaid order was in the nature of a direction under section 142a of the it act. as for the petitioner the aforesaid communication was in the nature of an order that the petitioner should deduct the tax at source from the salary of ..... the directions, copies of which are annexures 8 to 12 to the writ petition, could not be given under any provision of the it act. in our opinion this contention is not correct. in our opinion under section 144a, there is power in the inspecting commissioner (now dy. cit) to issue the direction referred to in annexures 8 to 12 .....
Tag this Judgment!Court : Allahabad
Decided on : Sep-22-2003
Reported in : (2003)185CTR(All)136; [2003]264ITR646(All)
..... for the appellant.14. the next question, which arises in this appeal, is as to whether the respondent is a financial company under section 2(5b) of the interest-tax act. section 2(5b) of the it act as it stands today defines a financial company as follows :'(5b) 'financial company' means a company, other than a company referred ..... company which carries on, as its principal business, the business of acceptance of deposits from its members and which is declared by the central government under section 620a of the companies act, 1956 (1 of 1956), to be a nidhi or mutual benefit society;(va) a residuary non-banking company other than a financial company referred to ..... discount on promissory notes and bills of exchange drawn or made in india, but does not include ;(i) interest referred to in sub-section (1b), of section 42 of the reserve bank of india act, 1934 (2 of 1934).(ii) discount on treasury bills.'7. shri bharatji agarwal, learned counsel for the appellant contended that since the earlier .....
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