Court : Allahabad
..... . charge no.8 related to fraudulent misappropriation of rs.94,500/- from out of the gram shiksha nidhi of rs.25,11,676/- transferred by the asstt. finance and account officer, sarv shiksha abhiyan, siddharth nagar on 27.10.2004. by transferring this amount to various branches an excess amount of rs.94,500/- transferred ..... by mistake. it was fraudulently transferred to the saving account no.5701 of shri krishna dutt shukla, whereas this amount was to be returned to the asstt. finance and accounts officer.6. charge no.9 related to instructions written on the information sent to the chilhia branch at the time of transfer of rs.1,69 ..... disciplinary authority found that the petitioner holding the responsible post of branch manager could not have ignored his responsibilities. the petitioner did not use his common sense and acted wholly irresponsibly. the disciplinary authority observed that the petitioner admitted in the oral enquiry before him, that he was aware of the conduct of shri misra and .....
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..... 2006, decided on 23.02.2006. in the said case, the court found that the tribunal had not considered the provisions of section 142a of the act which was introduced by finance act no. 2 of 2004 with retrospective effect. this again really has not answered the issue. 15. the issue for consideration is, whether the assessing ..... assessing officer was not justified in making reference to the departmental valuation officer, ignoring the retrospective effect of the provisions of section 142a of the act? section 142a was inserted by the finance act, 2004 with retrospective effect from november 15, 1972. the high court, after considering various judgments, was of the view that the income tax ..... finance (no.2) act, 2004 with effect from 15.11.1972 to confer power on the assessing officer, to refer the matter to the valuation officer which earlier had not been conferred. 9. earlier, there was a provision being section 55a to ascertain the fair market value of a capital asset for the purposes of chapter .....
Tag this Judgment!Court : Allahabad
1. The petitioner took Term Loan as well as Cash Credit Facility from the respondent no.4-State Bank of India for installing SSI Unit.2. The petitioner defaulted in respect of the aforesaid Loan and Facility. Consequently, recovery proceedings have been initiated against the petitioner. Recovery Citation dated 26.2.2011 has been issued in this regard. Copy of the Citation dated 26.2.2011 has been filed as Annexure 6 to the Writ Petition. As per the said Citation, an amount of Rs. 5,02,836/- plus other charges is due from the petitioner.3. Counter Affidavit has been filed today on behalf of the respondent no.4-State Bank of India. 4. Shri Alok Kumar Srivastava, learned counsel for the petitioner states that the petitioner does not propose to file any Rejoinder Affidavit. 5. As per the averments made in paragraph 3 of the said Counter Affidavit, the said loan was given under the State Sponsored Scheme, and accordingly, the Recovery Certificate dated 24.2.2011 (Annexure CA-3 to the Counte...
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..... to complete the investigation promptly and within the statutory time frame. the deeming fiction of correlating the release on bail under sub- section (2) of section 167 with chapter xxxiii i.e. sections 437 and 439 of the code, was to treat the order as one passed under the latter provisions. once the order of release is by ..... in fraud one gains at the loss of another. even most solemn proceedings stand vitiated if they are actuated by fraud. fraud is thus an extrinsic collateral act which vitiates all judicial acts, whether in rem or in personam. the principle of 'finality of litigation' cannot be stretched to the extent of an absurdity that it can be utilized ..... cannot be believed that the petitioner was not aware regarding running of said factory, may be by his tenant. in light of the provision of the central excise act, the statement of the coaccused is very much relevant which establishes that prima-facie, connivance of the petitioner in running the factory cannot be denied. even if it .....
Tag this Judgment!Court : Allahabad
..... 51.) see also thompson v. palmer, 49 c.l.r. 547; grundt v. great boulder, 59 c.i.r.675; central newbury car auctions v. unity finance (1957)1 q.b.371sd.mn25.though estoppel is described as a mere rule of evidence, it may have the effect of creating substantive rights as against the person estopped ..... implied bar is untenable. it is useful to note the provisions of the u.p. land revenue act, 1901, (hereinafter called the act, 1901). chapter 4 contains a provision for revision of maps and records. a record operation is contemplated under the act, 1901, in which a dispute regarding entries are checked and corrected. the scheme of section 54 ..... of disputes of all nature including rules in relation of land, mistakes in the revenue records and shares of tenure holders etc. 33. section 4 of the act, 1953, empowers the state government to issue declaration, notification notifying a district or part thereof for consolidation operations. section 5 provides for effect of notification issued under .....
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..... of the mandi parishad are governed under the u.p. agricultural produce marketing committee (centralized service regulation) [in short referred to as "centralised service regulations"]. chapter ii of the service regulations deals with the strength of officers and staff. regulation 4(1) says that the strength of the officers and staff and of ..... however, the writ petition preferred by one anusham mishra registered as anushman mishra vs. state of u.p. and others [writ petition no. 1093 (sb) of 1994] was decided on 13.11.2000 and the writ petition was dismissed on the ground that the services of anshuman mishra, who was working as assistant engineer for ..... authorities of the market committees proceeded to appoint employees on the sweet will of the concerned authorities without in any way bothering for the provisions of the act and the rules framed thereunder. it is interesting to note that the market committees claimed themselves to be local authorities for the purpose of obtaining exemption .....
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..... chaurasia and indra sharma in government service. this decision, therefore, does not lay down any binding precedent. 10. in writ petition no. 17064 of 1994, devi charan saraswat (supra) again nothing has been discussed but the court proceeds to observe that learned standing counsel has not disputed that petitioner is a ..... manner consistent with the constitutional scheme. the apex court very categorically held: "the high courts acting under article 226 of the constitution, should not ordinarily issue directions for absorption, regularization or permanent continuance unless the recruitment itself was made regularly ..... to comply with the requirements of article 14 read with article 16 of the constitution. ...................." 48. it further held that the high courts, acting under article 226 of the constitution should not ordinarily issue directions for absorption/regularization or permanence unless the recruitment itself was made in a regular .....
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..... be heard prior to submission of report under section 173 cr.p.c., while in the present case investigation is still in progress, therefore, present case is covered under chapter 12 cr.p.c., thus, the accused has no right to be heard during the course of investigation. reliance in this regard has been placed in the judgement of ..... before the concerned magistrate at the time of passing of the said order and the learned counsel for the applicants has relied upon the judgement of this court reported in 1994 acc allahabad 720 in the matter of brij lal v. state of u.p. in support of his contention and has argued that such counterfeit currency can not ..... ordinary crime and such crimes not only adversely effect the economy of the country but is also crime against society. 14. according to section 114(e) of the indian evidence act, 1872, there is presumption regarding existence of any fact, which the court thinks likely to have happened, regard being had to the common course of natural events, human .....
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..... evidence collected during search; in substance, there was no material difference in assessment proceeding whether the search was valid or invalid. post finance act 1995 position changes by finance act, 1995 (iii) the finance act 1995 inserted chapter xivb titled 'special procedure for assessment of search case' with effect from 1.7.1995. (iv) this was done to make ..... period. there is also no exemption for interest and penalty. (ix) the position of assessment in post finance act 1995 is as follows: (a)in case a search is valid then assessment for the block period under chapter xiv b or assessment for six previous assessment years under section 153a to 153c can be done; (b ..... search or requisition. the words 'undisclosed income' was also explained in the chapter xiv-b. (v) a flat rate of tax at 60% was charged for the block period. changes by finance act 2003 (vi) the aforesaid procedure was again changed by the finance act 2003. now, the procedure for assessment in case of search is governed .....
Tag this Judgment!Court : Allahabad
..... qualifications for the post. the supreme court held interpreting regulations 101, 103, 104, 106, 107 and regulation 105-a of chapter iii of the regulations made under section 16g of the u.p. intermediate education act that if vacancy in non-teaching cadre for the time being does not exist in any recognised aided institutions, then the appointment ..... the person to claim appointment on ex-cadre post. learned standing counsel has relied upon the judgments of the supreme court in umesh kumar nagpal v. state of haryana & ors., 1994 (68) flr 1191; state of bihar & ors. v. samsuz zoha, jt 1996 (6) s.c. 7; director of education (secondary) & anr. v. pushpendra kumar & ors., (1998) 5 ..... comparison will neither serve rule of equality nor rule of equity. it is well known principle of law that two wrongs do not make one right and that illegal act should not be perpetrated in the name of serving the principle of equality. the equality is served of adhering to the rule of law, and not by violating .....
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