Court : Allahabad
Reported in : AIR1978All405; [1979]116ITR387(All)
..... its character as a trader. it is not a loss incidental to business so as to be deductible while computing the assessable profits of the business under section 28 of the act. in my opinion the law laid down in kamlapat's case is not sound.41. on fact the position is that the assessee in the present ..... sentenced to imprisonment. the assessee was, however, let off only with penalty. the customs authorities confiscated the goods, the assessee being given an option under section 183 of the sea customs act to pay the penalty. the assessee paid a sum of rs. 11,02,500/-as penalty for the release of the confiscated goods and also a ..... obtained a provisional licence to import artificial silk yarn. the provisional licence was, however, not confirmed. one sri kalyanam, claiming himself to. have influence in the ministry of finance, got the licence of the assessee duly confirmed. on its basis the assessee imported the goods. subsequently the customs authorities found that the licence was invalid, being a .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1977All403
..... impugned order, the trial court rejected the objection raised on behalf of the defendant and held that the suit was maintainable and was not barred by section 32 of the arbitration act, feeling aggrieved, the defendant has come up in the instant revision and in support and opposition of the revision, i have heard the learned counsel for ..... has placed reliance on basant lal v. surendra prasad : air1957pat417 . a reference has also been made to mangal singh v. nawab singh : air1962all219 , prem sagar chawla v. security and finance (p.) ltd. (air 1968 delhi 21) (fb) and jawahar lal berman v. union of india : [1962]3scr769 . on the other hand, sri h. s. joshi, learned ..... pronouncement byimplication lays down that after the award has been made the rule of the court and a decree has been passed thereon under section 17 of the arbitration act, then no application under section 33 could lie for setting aside the award. this follows from the clear law laid down in the said case that the limitation .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1967All341
..... of extraction of opium or for seeds. with the enactment to the opium and revenuelaws (extension of application) act, 1960, the opium act, 1857 was extended to the pargana of jaunsar bawar. section 8 of the opium act provides for the issue of licences to cultivators who may choose to engage in cultivating poppy. the petitioners allege ..... with their right of cultivation of poppy and also be directed to issue licences to the petitioners under the provisions of the opium act.3. in answer the under-secretary in the ministry of finance (department of revenue and company law), government of india, has filed an affidavit. the case taken by the union of india ..... a view to control the production of opium. those rules were consolidated and enacted as regulation xiii of 1816 by the gov ernor general in council. by section iii of that regulation, the cultivation of poppy and manufacture of opium except on account of government or with their sanction were prohibited. elaborate rules for cultivation .....
Tag this Judgment!Court : Allahabad
Reported in : (1994)ILLJ482All
..... . air 1990 sc 1017 6. the last submission of learned counsel challenging the impugned orders is on the ground of mala fide exercise of authority under section 3 of u.p. act of 1978. in this connection it has been submitted that the employees have started agitation against management and have gheraoed the factory and the office for which ..... that the proceedings under u.p. act of 1978 for the recovery of the amount as arrears ..... (hereinafter referred to as act of 1985) and the scheme for financial assistance and rehabilitation of petitioner's factory is under consideration of the board of industrial finance and reconstruction (in short b.i.f.r.) and the pro- i ceedings under the u.p. act of 1978 are barred under section 22 of the aforesaid act, it has been submitted .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1962All486
..... case and can, therefore, be conveniently disposed of together. they arise out of an application made by the official liquidator of the jwala bank ltd., (in liquidation) under section 235 of the companies act of 1913. the application was filed against seven persons, three of them being the present appellants. the seven persons were sri jwala prasad, sri g.g. buty, sri ..... carries on any trade and which accepts deposits of money from the public merely for the purpose of financing its business as such manufacturer or trader shall not be deemed to transact the business of banking within the meaning of this clause''.in the act, as it was originally enacted, part iiia providing for special provisions for speedy disposal of winding up .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1973All382
..... /4th share. it was urged that the lease, being for a period of more than one year and not being registered, was not admissible in evidence under section 49. registration act. the lahore hish court held that as a lease or as a document to prove title, it was not admissible, but there was no reason why the ..... relating to therealization of the tahbazari dues was astipulation in respect of an immovable property of the value of above. rs. 100/-and required registration under section 17(1)(b). registration act. the argument was sought to be met by the plea that though the document required registration the purpose for which it was being relied upon was ..... speedy manner. once other areas are also brought under consolidation operations, the same law and the same procedure will govern those areas also. the paucity of staff and finance may compel a state not to bring the whole state, or a whole district, under consolidation operations simultaneously. the restriction on use and transfer of property is a .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1981All72
..... forms in which it was imposed in that country. suffice it to say that toll is now an important part of public finance and is recognised by the indian constitution.6. the language of section 2 of the act of 1851 itself indicates the criteria on which the tolls can be levied on construction of bridges. according to the words used ..... staff for the realisation of its revenues and the tolls could be collected by the said staff. this argument, however, is fallacious and cannot be accepted. section 2 of the act of 1851 itself indicates that the central or the state government may place the collection of tolls under the management of such personsas may appear to it proper ..... , the statement indicates that in spite of the realisations made, a sum of rs. 13,32,630/-was still due to the government under the provisions of section 2 of the act. this remarkable result has been achieved by adding interest on the principal amount actually spent at rates varying from 7% to 10% and also by adding the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1958All587
..... expressed by the election tribunal and which neither party has attempted to support (before us. the election tribunal-expressed its opinion that section 117 of the be. presentation of the people act was ultra vires the parliament as it imposed an unreasonable restriction on the fundamental right of challenging an election by an election petition. ..... challan, by itself, shows that the deposit is in favour of the' election commission, so that the challan satisfied the requirements of section 117 of the representation of the people act.8. the only other point that remains relates to the rejection of the other objection raised by the present petitioner that the paragraphs ..... account, it appears, was laid down by the government of india, ministry of finance, by their letter no. d-490-bi/52 dated 22nd january, 1952. the letter invited a reference to section 117 of the representation of the people act under which a provision was made that every election petition was required to be accompanied .....
Tag this Judgment!Court : Allahabad
Reported in : 2000(1)AWC729
..... president of india promulgated. protection of human rights ordinance, 1993 (ordinance no. 30 of 1993) on 28.9.1993 which was later replaced by the act ; section 3 of the act provides that the central government shall constitute a body to be known as the national human rights commission (hereinafter referred to as n.h.r.c.) ..... of his suggestions and the view of the division bench of this court telling that a logical sequence would have been a final notification under section 21(2) of the act, the letter further indicated that substantial percentage of the complaints received in his office pertain to this state and a state commission will provide quicker ..... the question. tata cellular, strongly relied upon by the learned additional advocate general, also laid down to the effect that the government is the guardian of the finances of the state and is expected to protect its financial interest, yet the courts concern regarding its power of judicial review should be whether it committed an .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1984All28
..... of 'prize chit' beyond permissible proposition. as stated earlier, since the scheme under consideration taken as a whole, does not fall within the ambit of section 2(e) of the act inasmuch as some of the essential requirements contained in the definition are missing from the present scheme, we are constrained to hold that the ban imposed by ..... amount shall be split-up and a part of it would be utilised as his contribution or subscription. reading the definition of 'prize chit'. as contained in section 2(e) of the act once again, we find that the existence of 'transaction' or 'arrangement' postulates mutuality of ideas. not only that the 'member' who deposits the amount under ..... beneficent its intention, beyond the fair and ordinary meaning of its language.'14. the supreme court further in the case of state of madhya pradesh v. azad bharat finance co. (air 1967 sc 2761 has held that the penal statute should if possible be construed in such a manner that a person who has not committed or abetted .....
Tag this Judgment!