Court : Allahabad
Reported in : AIR1965All86; [1964]15STC505(All)
..... not exercise its jurisdiction under article 226 when the statute under which tax is sought to be levied provides a remedy by way of an appeal, but the high court has jurisdiction to decide whether the taxing authority has arrogated to himself power which he does not possess, or where the taxing authority threatens to recover tax on an interpretation of statutes which is erroneous.15. these observations also ..... sales tax act provides a complete machinery for obtaining relief in respect of any improper orders that maybe passed by the sales tax authority; and a person who is aggrieved by any action of the sales tax authorities, cannot in law be permitted to abandon resort to that machinery and to invoke the jurisdiction of the high court under article 226 of the constitution when he has an adequate remedy by way of an appeal, revision etc ..... . various high courts held that 'business' for the purposes of the sales tax act should be understood in a commercial sense, that is to say, it is an organised activity carried on with a view to earn profit or ..... in abraham's case : [1961]41itr425(sc) the supreme court ruled that an aggrieved person cannot be permitted to abandon resort to statutory machinery and to invoke the jurisdiction of the high court under article 226 of the constitution when he had adequate remedy open to him by an ..... lordships went on to observe:'but the high court did entertain the petition and has also granted leave to the appellant to appeal to this court. ..... factories rules, 1950 .....
Tag this Judgment!Court : Allahabad
Reported in : [1964]15STC50(All)
..... 1506,that the rule that the party who applies for the issue of a high prerogative writ, should before he approaches the court, have exhaust ed other remedies open to him under the law is not one which bars the jurisdiction of the high court to entertain the petition or to deal with it but is rather a rule which courts have laid down for the exercise of their discretion.the wide proposition that the ..... duty to be performed it was obligatory for such authority to decide the reference under the stamp act judicially and for the determination of such a question the legislature intended that the party to be affected by the decision of the board of revenue should be given a hearing: it was held by the supreme court that principles of natural justice stood violated when such party was not given a hearing.5. ..... -tax officer though he may not be a court and it may be open to him to consider evidence and draw inferences which cannot be justified by or admissible under the indian evidence act, nevertheless he must act according to the principles of justice, equity and ..... dated the 18th of january, 1963, refused to entertain the petitioner's application under section 30 of the act on the ground that the petitioner had not paid the tax admitted by him nor as determined by the ..... also committed a patent error of law in refusing to entertain the application, under section 30 of the act, on the ground that the condition precedent for the entertainment 6f such an application was that the tax admitted .....
Tag this Judgment!Court : Allahabad
Reported in : (1900)ILR22All168
..... the case of the plaintiffs is that these properties passed to them under their prior purchase of the 20th november 1885, which they say was confirmed by the high court with the effect that the confirmation related back to the date of the sale, and therefore their purchase of the 20th november 1885, must be given priority over the defendants' purchase of ..... on that date had already been filed; and, secondly, because, even assuming the institution of the suit to have come first, it clearly had not become 'contentious' within the construction placed by this court and other high courts upon section 52 of the transfer of property act, 1882, at the time of the sale on the same day. ..... under the code as it then stood no appeal lay from the order of the executing court, but under the decisions of this and other high courts a regular suit lay at the instance of the auction purchasers to set aside the order and to have the ..... that second ground is that by reason of the collusive nature of the proceedings terminating with the high court's decree of may 1888, the sale of the 20th november 1885, must be deemed never to have been confirmed quoad these defendants and the order of the 5th may 1886 setting aside the ..... decision the plaintiffs appealed to the high court, which, on the 14th may 1888, reversed the first court's decree and allowed the claim. ..... the judgment and decree of the high court in the first place awarded the plaintiffs 'possession of the property in suit, to wit, mauza saidpur together .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1961All381
..... the courts' power to hear first appeals from the order of district judge is conferred not by section 96 of the code but by section 20 of the bengal, agra and assam civil courts act, 1887; the court's jurisdiction to hear all other appeals is derived either from some statute or from clause 7 of the united provinces high courts (amalgamation) order rend with clause 10 of the letters patent. 9. ..... it is common ground that the only provision in part ix or part x or in the rules which restricts the application of the code to appellate proceedings in a high court is order 49, rule 3 which provides that order 41, rule 35 (relating to the date and contents of a decree) shall not apply. ..... it was noticed that there was on the point conflict of opinion between the various high courts which, in the opinion of the learned judges, rendered the reconsideration of the decision in mt. ..... these letters patent ceased to have effect on the 26th july, 1948, on the coming into force of the united provinces high courts (amalgamation) order, 1948, but by clause 7 of that order the present high court had conferred on it all such original, appellate and other jurisdiction as was on the day preceding the coming into force of the order exercisable by either the former high court at allahabad or the chief court in oudh.3. ..... the amount included a sum claimed by him on account of salary for the period 1-6-1950 to 30-6-1958 and also certain compensation and travelling expenses, etc. .....
Tag this Judgment!Court : Allahabad
Reported in : (1994)ILLJ707All; (1993)1UPLBEC378
..... the last argument of the learned counsel for the appellant is that under article 229 of the constitution the chief justice of the high court is conferred with the exclusive power of appointment of the staff and servants of the high court and to terminate their services and if the state legislature makes any law abrogating the said power of the chief justice it would be ultra vires and, therefore, u.p. ..... can the judgment delivered by the court and the seal of the high court be handed over to a private person for preparation of certified copies of the judgment, so far as the illustration given by the learned counsel for the respondents about preparation of paper books out side the court is concerned under the rules of the court, in exceptional cases, it can be done only by the permission of the chief justice of the court. ..... industrial disputes act can be applied to the staff including class iii and class iv employees, working in the high court on the administrative side for whom power to frame rules has been conferred on the chief justice of the high court by article 229 of the constitution subject to the law made by the state legislature? 5. ..... it must be mentioned at this stage that so far as the power of dismissal is concerned, the position under the constitution of 1950 is not open to any argument or doubt. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1967All93; 1967CriLJ291
..... he appears to have made it a vain prestige issue, inasmuch as it was he who was in direct charge of realisation of stand-fee and the order of prohibition issued by the high court related directly to his department, so, in order to defer the implementation of the high court's order as much as possible, he intentionally took recourse to raising frivolous objection by pointing out to the executive officer on 3-4-1965 the so called 'defect of the order being uncertified', even though he knew ..... however, when the rule came up for hearing on 6-12-1950, the order of the magistrate had already been carried out: nevertheless the high court remarked 'but it was abundantly clear that there was considerable delay in carrying out the order'.the corporation in its reply had stated that it had not committed any contempt of court and had not deliberately flouted or disobeyed the order of the magistrate and further ..... the demand inspector has put forward all sorts of false pleas to show his bona fides and justification of his acts and conduct, which are utterly belied by the following facts and circumstances:(1) the demand inspector evidently knew that under rule 1 of the byelaws for the regulation of stands within ..... time exhibits a and b reached the demand inspector, they bore the seal of authenticity in the shape of the orders passed by the officer incharge as well as the executive officer to the effect that the high court's order must be obeyed with all promptitude. ..... the seal of ..... word 'seal' ..... seal .....
Tag this Judgment!Court : Allahabad
Reported in : 2000(3)AWC2512; (2000)3UPLBEC2052
..... respectively) to consider the application (as contained in annexure-4) filed for her appointment against any post in this court in view of the proposal placed on 22.5.2000 before hon'ble the chief justice by the president of high court bar association of this court at the time of his welcome address which he had also accepted. ..... he went on to emphasize that even though the petitioner, from the submission made by her counsel, appears to be possessing a graduate degree, but she has not applied, despite advertisement made by this court, for her appointment against any class iii post and consequently there was no question for affording any opportunity to her to appear in the ensuing examinations which are going to be conducted for the purposes ..... learned counsel for the petitioner referred to several judgments of this court wherein some observations have been made in relation to powers of the high court which, in our view, do not apply to the facts and circumstances of ..... see in the peculiar circumstances any justification for issuance of a notice to the high court bar association.8. ..... under the constitutional ethics and philosophy, the state being a welfare state is required to act in favour of citizens and similarly situated persons : that it were the lawyers who during freedom struggle of the country had laid their lives, and are still playing a dominant role in the present ..... a copy of the writ petition under postal certificate on 22nd june, 2000 (the postal seal is not clearly legible).4. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1996All375
..... similar view (at page 1773) :'it is hardly necessary to emphasize that consideration of judicial propriety and decorumrequire that if a learned single judge hearing a matter is inclined to take the view that the earlier decisions of the high court, whether of a division bench or of a single judge, need to be reconsidered, he should not embark upon that inquiry sitting as single judge, but should refer the matter to a division bench or, in a ..... specifies the parameter:'the reference was answered in these terms, 'it would follow as a settled principle that the law specifically laid down by the full bench is binding upon the high court within which it is rendered and any and every veild doubt with regard thereto does not justify the reconsideration thereof by a larger bench and thus put the law in a ferment afresh. ..... ram chand 'it is hardly necessary to emphasise that considerations of judicial propriety and decorum require that if a learned single judge hearing a matter is inclined to take the view that the earlier decisions of the high court, whether of a division bench or of a single judge, need to he reconsidered, he should not embark upon that enquiry sitting as a single judge, but should refer the mailer to a division bench, or- in a ..... not only provision of section 4-b of punjab act was upheld, the high court further declared section 9(1) of the haryana act to be valid by reversing the decision ..... dated 10-4-1950 was valid and it required the municipal board to fill up the ..... sealed. .....
Tag this Judgment!Court : Allahabad
Reported in : (2009)26VST601(All)
..... (supra) the apex court has held that the high court ignoring, the well-sealed law that against a mere issuance of a show-cause notice a court should be reluctant to interfere, purported to go into the facts and quashed the ..... the dealer, for any assessment year or part there of, has escaped assessment to tax or has been under assessed or has been assessed to tax at a rate lower than at which it is assessable under this act, or any deductions or exemptions have been wrongly allowed in respect thereof, the assessing authority may, after issuing notice to the dealer and making, such inquiry as it may consider necessary, assess or reassess the ..... madras high court has held as follows:the supreme court had occasion to consider a similar imitation prescribed in section 132(5) of; the income tax ..... has been entered into outside the,; state or that the goods have been delivered to the lessee, outside the state.explanation-ii - notwithstanding anything contained in this act, two independent sales or purchases shall, for the purposes of this act, be deemed to have taken place-(a) when the goods are transferred from a principal to his selling agent and from the selling, agent to his purchaser ..... . order of assessment s set aside and the case is remanded for reassessment by any authority under the provisions of this act or by a competent court, the order of re-assessment may be m;.le within one year from the date of receipt by the assessing authority of the copy of the order remanding the case, .....
Tag this Judgment!Court : Allahabad
Reported in : (1875)ILR1All1
..... the officer who arrested them reports his having done so, and forwards the men to the magistrate, whereupon the magistrate, acting judicially, as appears from the heading to his proceeding, commits them to jail as persons implicated in a charge of murder, whose case was pending in appeal before the high court, and he orders that they shall be detained in jail until the appeal has been disposed of. ..... ]++[section 81 :--any european british subject who is detained in custody by any person, and who considers such detention unlawful, mayright of european bri- apply to the high court, which would have jurisdiction overtish subject under deten- him in respect of any offence committed by him at the placetion to apply for order where he is detained, or to which he would be entitled to appealto produce his ..... a case is called for by itself or reported for orders, or comes to its knowledge, the high court, as a court of revision, has only powers to deal with it under the provisions of that section, and the power of the court are defined in these terms:--'if it appears to the high court that there has been a material error in any judicial proceeding of any court subordinate to it, it shall pass such judgment, sentence or order thereon as it thinks fit. ..... ]*[section 303:--every warrant for the commitment of a person to custody shall be in writing and signed and sealed by the judge or magistrate whoform and direction of issues it, and shall be directed to some jailor or other officerwarrant of .....
Tag this Judgment!