Court : Allahabad
Reported in : III(2003)BC407; [2006]129CompCas962(All); [2003]43SCL130(All)
..... court is of opinion that it is just and equitable to wind up a company, the court can proceed in the manner as provided under section 434 of the act. these two sections also do not have any provision that such winding up proceedings shall be subject to any proceeding pending before the company law board. as a ..... opposite-party no. 2. previously, the opposite-party no. 2 was a mutual benefit company, which was notified by the government as nidhi company under section 620a of companies act. due to mismanagement and some other reasons, the incan mutual benefit company limited could not function properly and as a consequence, the company committed default in ..... these circumstances, the company cannot be believed to have bona fides regarding payment of the dues of its investors. the company was dealing with the business of finance and invited deposits from the general public at large with repeated assurances that their dues would be duly refunded on maturity with higher rates of interest and it .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1959All220
..... levy. the government then issued the following notification dated 25-6-1955:'in exercise of the powers conferred by clause (b) of sub-section (3) of section 4 of the indian electricity act, 1910 (act ix of 1910), the governor is pleased to sanction the following amendments in the fourth annexure to the mirzapur electric licence, 1929, published ..... order must be struck down as invalid.the respondents on the other hand contend that the omission complained of is not fatal and that under section 114 of the evidence act the court should presume that before passing his order the governor considered the relevant material and as a result formed the opinion required by the law ..... paragraph is confined to a justification of the war cost surcharge, but the first sentence in it is highly significant. it runs:'in order to maintain the finances of the electric supply co. in a healthy condition which is of public interest and to insure that the share-holders got a reasonable return of their investments .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1976All223
..... of the mirzapur college that the vice-chancellor had approved the appointment of akhilesh chandra upadhya as principal of the mirzapur college under section 28 (4) of the gorakhpur university act, 1956.the petitioner has also filed the minutes of the meeting of the selection committee constituted for the purpose of appointment of ..... an extract from the service record of the respondent no. 4, akhilesh chandra upadhya, as maintained in the office of the deputy director of education (finance) higher education, as annexure 2 to the supplementary rejoinder affidavit which shows that the petitioner was designated as a permanent principal of the mirzapur college. this ..... petitioner and the managing committee that the vice-chancellor had accorded approved to the petitioner's appointment as principal of the college under section 31(3-a) of state universities act, 1973.according to the petitioner akhilesh chandra upadhya, respondent 4, was confirmed and made permanent on the post of principal of the .....
Tag this Judgment!Court : Allahabad
Reported in : 2005(100)ECC516; 2005(188)ELT367(All)
..... 1. in that decision the learned single judge considered the notification dated 20.5.1988 issued under rule 8(1) of the central excise rules, 1944 (now section 5a of the act) which exempts goods of the specified description from excise duty if such final products are made from goods of specified description on its excise duty leviable under the ..... schedule has already been paid. referring to the provisions to section 3 of the act and rules 7 and 9 of the rules the learned single judge held in para 10 of his judgment that the duty paid character shall be presumed or ..... of the supreme court vide kunhayammed v. state of kerala, 2000 (72) ecc 681 (sc) : 2001 (6) scc 359 and carjaire equipments india pvt. ltd. v. ministry of finance, 2004 uptc 252.20. moreover, the view of a smaller bench of the supreme court cannot prevail over the view of a constitution bench of the supreme court. also the .....
Tag this Judgment!Court : Allahabad
Reported in : [1993]201ITR84(All); [1993]66TAXMAN174(All)
..... six months of the acceptance of the return. on these premises, it was urged that it was not open to the assessing officer to resort to section 148 of the act. yet another ground of attack is that the petitioner had claimed a certain deduction with respect to certain travelling allowance and that claim was based on the ..... article 226 of the constitution of india for a direction to the assessing officer to furnish the reasons which prevailed with the assessing officer to take action under section 143 of the act. the said writ petition was disposed of at the admission stage itself by an order dated january 27, 1992, directing the assessing officer to disclose and ..... clarification issued by the ministry of finance and also on the circular of the department and, as such, it was wholly unfair and illegal on the part of the assessing authority to have taken action under section 143 of the act on the plea that income had escaped assessment within the meaning of clause .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1950All309
..... jwala bank, filed an application under section 153, companies act proposing a composition scheme and praying for a meeting to be called of the creditors of the bank. this application was opposed by mr. hazari lal kapoor appearing ..... 1st august 1949, one of the creditors, shitala pd. singh, who claimed that a sum of rs. 10,000/- odd was due to him, gave notice under section 163, companies act, and not having received payment, filed an application for compulsory winding up of the jwala bank limited. on 16th september 1949, mr. sanyal, on behalf of the ..... portion of the order no. f. 7/94-f. 1/46, government of india, ministry of finance, new delhi, 6th april 1948, is as follows:'now, therefore, in exercise of the powers conferred by clause (a) of sub-section (1) of section 5 of the said ordinance the central government is pleased with effect from monday the 12th april 1948, .....
Tag this Judgment!Court : Allahabad
Reported in : (1983)37CTR(All)30; [1984]145ITR497(All); [1983]15TAXMAN588(All)
..... linings limited v. ito : [1977]110itr256(mad) , held that sub-rule (3) of rule 19a of the rules being in conflict with section 80j of the act was ultra vires. after this petition was filed in february, 1978, this court also in kota box manufacturing company v. ito : [1980]123itr638(all) , held that sub-rule (3) of rule 19a ..... the difficulty retrospectively with effect from april 1, 1972.5. payment made under an invalid act or rule is a payment under a mistake of law, which cannot be ..... was invalid. the correctness of these decisions does not appear to be in dispute because parliament intervened and by finance (no. 2) act of 1980, a provision was added in section 80j itself to overcome .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1964All395
..... in question was occupied by the petitioner for running 'royal cafe'. the minor mistake in annexure 'e' can thus be disregarded. 66. further, under section 95 of the evidence act the petitioner can adduce evidence to prove to which accommodation the order relates. this he has done by giving facts in his affidavits. he can also rely ..... accommodation: it is not necessary for him to weighwith golden scales the evidence which the claimants may adduce; but once an order has been passedunder section 7 (2) of the act and the allottee takespossession of the accommodation, the matter hasto be considered from a different angle. when anorder of allotment is to be modified or ..... any direction unless the whole of the accommodation is vacant or has fallen vacant or is about to fall vacant. 'accommodation' has been defined in section 2(a) of the act to mean residential and non-residential accommodation in any building or part of a building. a building can thusconsist of more than one accommodation. it will .....
Tag this Judgment!Court : Allahabad
Reported in : 2003(2)AWC1662; (2003)2UPLBEC1726
..... and admissible evidence. the court was not considering the admissibility of the evidence in the context of the provisions of the indian evidence act, 1872.7. section 1 of the evidence act itself provides that it will apply to all judicial proceedings in or before any court, including courts-martial, other than courts-martial ..... the pay scales of tehsildars and naib tehsildars in accordance with the government order dated 6.9.1997. in the meantime, the principal secretary, department of finance, issued government order dated 31.12.1997 laying down the guidelines in respect of the pay fixation in the revised pay scales. according to the said government ..... authorities and administrative tribunals must be careful in evaluating such material and should not glibly swallow what is, strictly speaking, not relevant under the indian evidence act. for this proposition it is not necessary to cite decisions nor text books, although we have been taken through case law and other authorities by counsel .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1934All661
..... both should have reciprocal rights at the time when the money has become due. this would also follow from the use of a similar word 'payable' in section 60, t.p. act, which has now been converted into the word 'due'. the case of a mortgage therefore is a special case and does stand on a peculiar footing. the ..... become payable and limitation had not already run out. i would accordingly dismiss this application in revision.mukerji, j.25. this is a revision under section 25 of the small cause courts act and arises under the following circumstances : the plaintiff who is the applicant before us brought the suit out of which this revision has arisen for ..... money debt had to be identical. the question before us is whether that principle should now be extended further to cases falling even under article 75. limitation act. the limitation act is in a sense a purely arbitrary enactment and the various starting points for purposes of limitation laid down in col. 3 of schedule 1 are equally arbitrary .....
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