Court : Allahabad
Reported in : 7Ind.Cas.680
..... . in 1822 the government in regulation vii of 1822 expressed it as their wish and intention that in revising the existing settlement of gorakhpur, the efforts of the revenue officers should chiefly be directed not to any general and extensive enhancement of the jama, but to the object of equalizing the public furthers and of ascertaining, settling and recording the rights, interests, privileges and properties of ..... their decisions upon this point, we remand the suit to the court of first instance, through the lower appellate court, under the provisions of order xli, rule 23, of the code of civil procedure, with directions to re-admit it under its original number in the file of pending suits and dispose of it according to ..... time.' paragraph 14 of the wajib-ul-arz of the later settlement which is in the chapter relating to 'the remaining rights of the co-sharers' is headed, 'pre-emption and transfer by gift and the disposal ..... chapters. the first chapter is headed 'chapter i, an account and description of the ..... settlement officers was re-called to the direction to settlement officers, which call the attention of settlement officers to the fact that (i) the formation of the record-of-rights is a judicial, act ..... therein.' chapter ii is headed 'haquq baqimanda bahami hissedaran'--the rights which remain in existence among the share-holders--and in the 14th paragraph of this chapter, just where we would expect to find ..... 74).31. in the second chapter should be recorded under paragraph 14 the ..... into four .....
Tag this Judgment!Court : Allahabad
Reported in : (1886)ILR8All99
..... that is to say, an order may, under section 144, be directed to the public generally, when frequenting or visiting a particular place, to abstain from a certain act; but this provision has no applicability to an order of the nature contained in the magistrate's proclamation, which was directed to a portion of the community, and had no concern with the public generally, frequenting or visiting a particular place.11. ..... the provisions of chapter x contemplate orders to be directed to, and served on persons individually, and that opportunity shall be given to show wise against the order; and service of the order is to be made on the person canst whom the order is made, if practicable, in the manner provided for service of summons; and it is only if such order cannot be so served, that it be notified by proclamation published in such manner as the local government may by rule direct (section 134).9. ..... it is only in emergent cases, to which chapter xi applies, that an order may be made ex parte, and any exception is allowed to the general rule that it shall be directed to a particular individual.10. ..... i notice this point as the public prosecutor referred to chapter xi, and particularly this part of section 144, to support the action of the magistrate in issuing the proclamation. ..... his powers to deal with public nuisances tare contained in chapters x and xi of the criminal procedure code.8. .....
Tag this Judgment!Court : Allahabad
Reported in : [1974]95ITR171(All)
..... the supreme court held that assuming that the scheme of chapter xxii-a introduced in the income-tax act, 1961, by the finance act, 1964, is governed by entry 97 of the union list, there is no prohibition against parliament enacting in a single statute, matters which call for the exercise ..... by the finance act, 1972, certain amendments were made to the income-tax act, 1961, as a result of which the winnings from lotteries and gains from certain other ..... tax act itself shows that the sources mentioned in the income-tax act are 'not exhaustive and they can be expanded as indeed they have been expanded from time to time, a major expansion of the sources of income liable to income-tax was made by the income-tax and excess profits tax (amendment) act, 1947 (act ..... it is true that the wanchoo commission in the direct taxes enquiry committee report mentions that winnings from lotteries should be taxed under a separate legislation by parliament under entry 97 of the union list, ..... whereof added ' capital gains ' as the sixth source of income in section 6 of the income-tax act, 1922, and enlarged the definition of the word ' income ' in section 2(6c) by adding ' capital ..... ) upheld the validity of the amendment by holding that the word 'income' in entry 54 in list i of the seventh schedule to the government of india act, 1935, should be given its widest connotation in view, of the fact that it occurs in a legislative head conferring legislative power and it included a capital gain and it will .....
Tag this Judgment!Court : Allahabad
Reported in : (1979)9CTR(All)169; [1979]116ITR811(All)
..... 2) act, 1967 or section 2(6)(d) of the finance act, 1968, so as to be entitled to concessional rates of tax in the assessment ..... 1974-75, it had claimed relief under section 2(8)(c) of the finance act, 1974 (20 of 1974). ..... full power to remand a case for considering a particular materialon the record and may give directions for a fresh finding, which in hisopinion is needed for the actual decision in the ..... another question which has been referred to us is :'whether the aac was justified in directing the ito to look into the claim of deduction of bonus afresh and then to allow the same keeping in view the practice followed ..... be mainly engaged in the business of......manufacture or processing of goods.........if the income attributable to any one or more of theaforesaid activities included in its total income of the previous year (as computed before making any deduction under chapter via of the income-tax act) is not less than fifty-one per cent. ..... the aac was right in consideringit and directing the ito to look into the matter and to find out what wasthe past practice, since there was no material to look into this plea, andthen to proceed ..... import licences were received by the assessee as a direct result ofexporting carpets to the foreign countries. ..... the phrase 'attributable to' in mind it cannot be gainsaid that the import entitlement or its sale proceeds were received from sources, though other than the actual manufacturing and export of carpets, directly connected with that activity. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1982)2ITD654(All.)
..... furnished before the lower authorities or even before us to show that the co-operative cane development unions or cooperative cane development councils, to whom payments were made, were financed wholly by the government and had it not been so, it would not have been necessary for the assessee-company to approach the cbdt for the issue of a clarification ..... any income is to be made in a later assessment year, the tax on such income shall be payable by deduction at source or by advance payment in accordance with the provisions of chapter xvii and on this basis, it was argued by him that the purpose of the various provisions under chapter xvii of the act was to expedite or ensure collection of tax and if there was no tax to be levied and no assessment to be made in a later assessment ..... to the assessment years 1971-72 to 1978-79 (except 1974-75) in the case of gauri factory branch, the assessment years 1969-70 to 1973-74, 1977-78 and 1978-79 in the case of padrajna factory branch and the assessment years 1969-70 to 1973-74, 1977-78 and 1978-79 in the case of kathjuiyan factory branch, the assessee-company made payments by way of interest to co-operative ..... shall pay within the prescribed time limit the sum so deducted to the credit of the central government or as the cbdt directs, in support of the contention that section 201(1) refers to only such person who, having deducted the tax at source, fails to pay the same as required by the preceding section and this does not apply to a case .....
Tag this Judgment!Court : Allahabad
Reported in : (1983)34CTR(All)78; [1983]143ITR793(All); [1983]12TAXMAN351(All)
..... be deemed to be mainly engaged in the business of......manufacture or processing of goods......if the income attributable to any one or more of theaforesaid activities included in its total income of the previous year (as computed before making any deduction under chapter vi-a of the income-tax act) is not less than fifty-one per cent. ..... which also manufactured and exported carpets and derived income from the sale of import licences, that the assessee is an industrial company within the meaning of clause (d) of sub-section (7) of section 2 of the finance act, 1966. ..... tribunal allowed the appeals, set aside the order of the aac, restored the appeals to their original numbers and directed the aac to hear the appeals on merits and according to law. ..... set aside the order of the ito dated march 31, 1978, and directed him to revise the assessments for the years 1966-67 and 1967-68 by charging tax at the rate of 55% in place of 65%. ..... quently, he issued a show-cause notice under section 154 for rectification of the mistake on the ground that the tax should have been charged at sixty-five per cent.3. ..... may also point out that while dealing with the appeal of the assessee for the assessment year 1970-71 the tribunal, by its order dated march 24, 1973, held, following its decision in the case of e. ..... the aac, by his order dated september 20, 1973, held that the assessee-company is mainly engaged in the business of manufacture and processing of goods and is entitled to be classified as an industrial .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1994All340
..... petitioner was compelled to file a writ petition in this court and a division bench of this court, vide its order dated 21st of may, 1991, directed the collector of stamps, lucknow to dispose of petitioner's application for refund of the stamp papers within a period of two months from the date of the filing of the certified copy of the order. ..... board of revenue, directed the a.d.m: (finance and revenue) to decide the petitioner's application in accordance with the provisions of the act and the rules. ..... in canara bank, sadar bazar, new delhi and the petitioner-company will be entitled to withdraw the said amount with the permission of mrtpc and in the manner the mrtpc so directs regard being had to the interest of the various investors who invested the amount with the petitioner-company.17. ..... having agreed to the said order before the metropolitan magistrate did not comply with the said order which led to a situation that the petitioner-company had to file a writ petition in this court wherein a direction was given tothe central bureau of investigation to deposit the stamp papers with the collector. ..... reference to provisions for refund in.stamp act; period of limitation extended inthe cases of special hardship - the refund or renewal of the value of spoiled stamps shall be made strictly inaccordance with sections 49 to 55, chapter v of stamp act, and the applications must be made within the periods prescribed by section 50. .....
Tag this Judgment!Court : Allahabad
Reported in : [2003]130STC202(All)
..... this state, which is not in other states, keeping in view the commodity being declared as a commodity of special importance under section 14 of the 1956 act, limiting imposition of sales tax at 4 per cent in inter-state sales coupled with the 1957 act preceded by taxation inquiry commission reports including letter of the finance minister, affects the free-flow of this commodity or it impedes its movement within the meaning of article 301. 81. it is also relevant to point out in this context ..... are subject to certain powers of legislation by parliament or the legislature of a state ; (2) the freedom declared by article 301 does not mean freedom from taxation simpliciter, but does mean freedom from taxation which has the effect of directly impeding the free-flow of trade, commerce and intercourse ; (3) the freedom envisaged in article 301 is subject to non-discriminatory restrictions imposed by parliament in public interest (article 302) ; (4) even discriminatory or preferential legislation may be made by ..... the commission expressed its concern at the fact that tobacco and tobacco products were subjected to a very high level of taxation by the states as well as by the central at para 32 of chapter viii of the report, which is reproduced below :'the main question to be considered in relation to the sales tax or special taxes on tobacco and tobacco manufacturers is their incidence in relation to the central excise duties. .....
Tag this Judgment!Court : Allahabad
Reported in : (1995)129CTR(All)247; [1996]217ITR191(All); [1995]83TAXMAN565(All)
..... by the finance act, 1985, it was clarified that the total income on which deduction is to be computed is the total income computed before making any deduction under this clause and chapter vi-a. ..... the appellate assistant commissioner upheld the view taken by the assessing officer but on appeal the income-tax appellate tribunal took the view that such deduction is to be granted on the basis of the total income as it stood prior to deduction ..... (viii) in respect of any special reserve created by a financial corporation which is engaged in providing long-term finance for industrial development in india, an amount not exceeding- (a) in the case of a financial corporation whose paid-up share capital does not exceed three crores of rupees, ..... further direct that the assessee-respondent will get the costs of this reference from the commissioner of income-tax which we ..... we have heard learned standing counsel for the commissioner of income-tax at whose instance the reference in question has been made as well as learned counsel ..... deduction has to be restricted with reference to the net total income as defined in section 2(45) of the act has not been accepted in any of the cases referred to above. ..... and in the circumstances of the case, the income tax appellate tribunal is correct in holding that deduction under section 56(1)(viii) should be regulated with reference to the total income computed before making any deduction under section 36(1)(viii) of the income-tax act, 1961 ?' 2. ..... of 1973 (1083 .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1996All219; (1995)3UPLBEC2006
..... for a transitional area, municipal council for a small urbanarea and a municipal corporation for a larger area; (iii) article 243-r provides for all seats in a municipality being filled in by direct election, parliamentarians and the legislators being the ex-officio members and the nomination without right to vote of the persons having special knowledge or experience in municipal administration; (iv) article 243-a provides for the ..... provisions for urban planning including town planning, area given in chapter xiv of the act, regulation of the land use and construction of buildings are the subject-matter of chapter xiii of the act, planning for economic and social development are the part of chapter xiv, roads and bridges are the functions already assigned; water supply is the subject-matter of chapter xi of the act, fire service is the subject already existing in section 114 ..... (ix) article 243-y lays down that the finance commission constituted under article 243-i shall also review the financial position of the municipalities and make recommendations to the governor as regards the principal for distribution of proceeds of taxes, duties, tolls, and such recommendations being placed before the legislature; (x) article 243-za provides for the super-intendence, direction and control of the preparation of electoral rolls ..... the opinion of some of the judges constituting the majority in bharti's case air 1973 sc 1461, rule of law is a basicstructure of the constitution apart from democracy. .....
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