Court : Allahabad
Reported in : [1955]27ITR447(All)
..... an appeal filed by a principal officer representing those two persons. in that appeal the appellate assistant commissioner could pass an order under section 31 of the act confirming, reducing, enhancing or annulling the assessment. he could not make a new assessment against persons ho were not assessed to income-tax by the income- ..... consisting of himself and three others.the second question raises certain difficulties. the income-tax officer while making the assessment under section 34 of the income-tax act held that the entire income belonged to the association of individuals consisting of mohammad husain and mohammed jan, that mohammad hanif was the 'principal officer' of that ..... above have been referred to us for decision.learned counsel for mohammad hanif has urged that the original notice issued under section 22 of the income-tax act directing mohammad hanif to file his return for the assessment year 1936-37 with reference to the year ending 31st march, 1936, being addressed to .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1955All275; 1955CriLJ754
..... he has madetouching the discharge of such trust, or wilfullysuffers any other person so to do, commits 'criminal breach of trust'.'section 5(1)(c), prevention of corruption act (act 2 of 1947), is as follows: 'a public servant is said to commit the offence of criminal misconduct in the discharge of his duty, if he dishonestly or ..... committed by a public servant without the previous sanction of the authority competent to remove such public servant from office or is it barred by section 6, prevention of corruption act (act 2 of 1947)?' question no. 1.21. it was argued by the learned counsel for the applicant that the offence punishable under section 409,. i. p. c ..... up in revision against the order of discharge and the learned sessions judge set aside this order of discharge holding that the provisions pf the prevention of corruption act (act 2 of 1947) did not repeal the general law as contained in the indian penal code and it was open to the prosecuting authorities to proceed against the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1955All618; 1955CriLJ1443
..... was that although the truck in question was a transport vehicle requiring a fitness certificate, it was exempt from the requirements of section 42 (1) of the act because it was a vehicle belonging to the central government not used in connection with the business of a railway. there is thus sufficient material to establish that the ..... , a motor mechanic of the road transport of the northern railway that a fitness certificate used to be taken out for this vehicle.section 38 of the motor vehicles act provides for the necessity of taking out a fitness certificate for 'transport vehicles' only. from tin's evidence and on these facts the case of the railway authorities ..... the motor vehicle in question is not a locomotive or tractor or a public service vehicle as defined in section 2 (14) 2 (30) and 2 (25) of the act. is it then a goods vehicle? a goods vehicle is defined in section 2(8) as follows:' 'goods vehicle' means any motor vehicle constructed or adapted for use for .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1955All515; [1955]28ITR211(All)
..... report being dated 23-5-1952. on the basis of this report, the government of india, ministry of finance (revenue division) issued an order dated 7-6-1952 under section 8(2) of the taxation on income (investigation commission) act, no. xxx of 1947, directing reassessment of the petitioners' firm and its partners on the escaped income the ..... of the government order dated 7-6-1952.the opposite parties impleaded in this petition are the income-tax investigation commission, new delhi; the government of india, ministry of finance (revenue division), new delhi; the central board of revenue, new delhi, and the income-tax officer, district ii(i), the mall, kanpur. in the petition, the ..... findings in the case of the petitioners. similarly, it is not within the jurisdiction of this court to issue any writ to the government of india, ministry of finance (revenue division), new delhi, in respect of its order dated 7-6-1952.mr. pathak, learned counsel for the petitioners, in view of this position, argued .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1956All14
..... corporation. but the court will not exercise its power if it finds that by modifying the scheme the court will be permitting something which is not warranted by the industrial finance corporation act or which is something against the interest of the corporation. the corporation bad in very strong terms indicated at the time of giving its consent that it would continue ..... methods is impracticable'. with this object in view the indian finance corporation advanced the loan to the company. since the company failed to perform its obligations in respect of repayment of loan, the corporation had power to take certain action against the company. this power is conferred by section 28 of the act, and it consists in either taking over the management .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1956All75
..... law and in the performance of their duties they were negligent. their employer, the u. p. government, is therefore not liable for damages caused by their negligent acts. 17. the second contention put forward by the learned junior standing counsel is also sound. the government is not liable for orders passed by courts of justice. the ..... items of jewellery. 5. the defendant contested the suit and denied the allegation of negligence. further, it was contended that the government was not liable for the tortious acts of its servants. lastly, it was pleaded that the jewellery was worth rs. 4,666/10 only. 6. the learned civil judge held that both the district ..... mohammad farahim khan. in 1923 they were minors and their grandfather, haji mohammad yusuf khan, was appointed their guardian under the provisions of the guardians and wards act by the district judge of aligarh. one anwarullah, who claimed to be their maternal uncle, moved an application before the learned district judge of aligarh on 2-7 .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1956All41; 1956CriLJ11
..... v. krushna chandra : air1954ori117 , where the nagpur view cited above was expressly dissented from. the orissa high court also held that section 2(4) of the act has got retrospective effect. in the present case, therefore, both the courts below were wrong in coming to the conclusion that the applicant was not entitled to separate ..... to have been adopted in -- 'lakshmi ammal v. narayanaswami nai-cker : air1950mad321 . where it was laid down that section 2, sub-clause (4) of the act is retrospective in nature. the decision was founded upon the reasoning that the judicial interpretation should be directed to avoid the consequences which are inconvenient and unjust, if this ..... judge. it has been contended on behalf of the applicant that, having regard to section 2(4), hindu married women's right to separate residence and maintenance act (no. 19 of 1946), the applicant is entitled to separate residence and maintenance from her husband merely on the ground that he has married, for the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1956All187
..... . the plaintiff instituted a suit for ejectment in 1946 but withdrew it on the coming into force of the u. p. (temporary) control of rent and eviction act (act no. iii of 1947). he then obtained permission of the district magistrate, kanpur, for ejecting the defendant and thereafter, giving a notice to the defendant, instituted the ..... to either grant the permission or to refuse it. when authorising him to do so, he was certainly authorising him to perform his functions under the act. the act does not prescribe any special formula for authorisation, nor is there any special form prescribed for this purpose. the inference whether authorisation has been made or ..... to perform the functions of the district magistrate under any law, it was not essential that the expression 'district magistrate' in the control of rent and eviction act must say that includes the additional district magistrate. the definition of the expression 'district magistrate' is not, exclusive and is not to the effect that the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1956All213
..... gives the additional duties of the president. clause (b); of section 51 provides that one of the duties of the president is to watch over the finances and superintend over the administration of the board and bring to the notice of the board any defect therein.a lease is to be sanctioned by the board ..... case is, therefore, distinguishable from the 'facts of the present case. the word 'misconduct' has not been defined anywhere. it has no fixed legal connotation. the act may in certain circumstances amount to gross misconduct and may in other set of circumstances not amount to gross misconduct. whether those circumstances exist in the present case or ..... government against the applicant were quashed and an order was issued by this court prohibiting the state government from proceeding with the proceedings under section 48, municipalities act. the ground on which the petition was allowed was that the allegations, made, against the applicant did not amount to misconduct in the discharge of his .....
Tag this Judgment!Court : Allahabad
Reported in : [1956]29ITR60(All)
..... of the musl im members). each government should also take over the liability to refund a fraction of the excess profits tax under section 10 of the finance act 1942, in respect of the same assessees. (the muslim members agree to the above arrangements provided the corresponding deposits are also transferred to pakistan. they suggest ..... is that the liability to pay rent under a lease does not come within the expression. some obligations have been mentioned like agreements relating to state finance and the grant of financial assistance by the union to any state, but their lordships did not think it desirable to give any exhaustive definition and ..... at punjab. their lordships then observed (at page 383) :'in that context financial obligations would mean obligations arising out of arrangement or agreements relating to state finance such as distribution of revenue, the obligation to grant financial assistance by the union to any state or the obligation of a state to make contributions and .....
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