Court : Allahabad
Decided on : Mar-20-1967
Reported in : [1968]21STC127(All)
..... 'fertilizers' of any particular kind. on the face of it, the term includes fertilizers of every kind whether chemical or non-chemical. the view adopted by the learned judge (revisions) amounted to restricting the scope of the general and simple term 'fertilizers' to non-chemical or natural fertilizers. it amounts to introducing the qualifying word 'non- ..... would be covered by the entry 'chemicals of all kinds'.12. in s.t.r. no. 469 of 1964 industrial gases ltd. v. commissioner of sales tax [1968] 21 s.t.c. 124, decided on 6th december, 1966, the question to be answered was whether oxygen prepared by means of an industrial process fell within the ..... state government realised the resulting position under the law as it stood till then.7. the view adopted by the learned judge (revisions) that the term 'fertilizers'used in the first notification under section 4 of the act does not cover 'chemical fertilizers' appears to us to be too narrow and unwarranted. the notification itself does not .....
Tag this Judgment!Court : Allahabad
Decided on : May-18-1967
Reported in : [1968]70ITR796(All)
..... workable...'mr. gulati urged that, if the interpretation placed on section 22(4) by the learned single judge is accepted, the provisions would be unworkable. we may point out that section 22(4) is not the only provision in the act enabling the income-tax officer to examine the relevant documents. sub-section (3) of section 23 provides ..... under section 22(1) for purposes of action under section 22(4) of the act.the learned single judge was, therefore, right that, in the circumstances of the present case, no notice could be served upon the respondent under section 22(4) of the act. since the notice itself was invalid, no assessment could be done on the footing ..... that the respondent failed to comply with the notice issued under section 22(4). the learned single judge was justified in quashing the assessment order dated november 30, 1961.the appeal .....
Tag this Judgment!Court : Allahabad
Decided on : May-10-1967
Reported in : (1967)IILLJ767All
..... of the bench. he held that article 310 was subject to the exception expressly provided in the constitution. it is not subject to the acts or the rules that may be framed under article 309. with respect, i am not in agreement with the observations of mishra, j. ..... case of barium chemicals, ltd. v. co. law board a.i.r, 1967 s.c. 295, under section 237(b) of the companies act, 1956, the central government could order an investigation if in its opinion the circum-stances set out in sub-clause (i), (ii) or (iii ..... the supreme court was followed in this court in kedar nath pandey v. state of uttar pradesh : (1968)iillj6all .4. for the petitioner reliance was placed upon a decision of the patna high court. tarak nath ghosh v. government of india ..... : (1968)illj376pat . there mishra, j., held that the pleasure of the president means that no employee can necessarily insist upon continuation .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-21-1967
Reported in : 1969CriLJ73
..... 18 other persons while the proceeding which was started against yunus was against yunus and five other persons. daring the course of those proceedings on the 29th march 1968, an application was moved on behalf of najeebullah to add 16 parsons more in the party of yunus and to proceed against those additional persona also under sections ..... by the learned additional district magistrate.the report of the circle inspector, the substance of which has already been reproduced by me undoubtedly failed to specify any overt act on the part of sixteen persona in question. it is rather vague. the opinion of the circle officer that the number of persons in the patty of yunus ..... of the code of criminal procedure and the notice issued to the opposite party appears to have force. section 112, criminal p.c. enjoins that when a magistrate acting under section 107, section 108, section 109 or section 110 deems it necessary to require any person to show cause under such section, he shall make an order .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-07-1967
Reported in : 1970CriLJ123
..... . apan could not, as such exercise any of the functions of a food inspector.6. the milk for the purpose of being tested under the act was purchased by sri i.p. apan on 24th september, 1968, on which date he was not a validly appointed food inspector and the sample could not as such be taken by him under section 11 ..... if the state government was satisfied that he continued to possess adequate knowledge and competence as food inspector. the-appointment of sri i.p. apan was made on 80th march 1968, while the prevention of food adulteration sot, 1954 came into force on 1st june 1955. the appointment was, therefore, after the expiry of the period of four years and since ..... of the sot. section 12 of the act, however, empowers even a private citizen to purchase milk for being sent to the public analyst. that section reads .....
Tag this Judgment!Court : Allahabad
Decided on : Jul-26-1967
Reported in : 1969CriLJ952
..... to them. accordingly he recorded an acquittal of the respondents.9. learned counsel for the state has not challenged the findings of facts arrived at by the learned trial judge. it is, however, urged that simply because sri rastogi failed to observe the provisions of section 165, criminal p.c., inasmuch as he did not record in writing ..... ohaukidar.4. sri rastogi and the two constables, who had received injuries in the occurrence, were medically examined by dr. jitendra verm (p. w. 9) on 18-10-1968 at the district hospital, banda, between 9 and 9.50 p.m, who found six contusions, two contused wounds and three abrasions on sri rastogi, four contusions on constable krishna ..... his office within the meaning of first part of section 99 of the indian penal code. it was observed further that it was difficult to hold that he was acting in good faith and, therefore, the second part of section 99 was also not attracted to the case. accordingly the conviction and sentences of the appellants under sections .....
Tag this Judgment!Court : Allahabad
Decided on : Mar-23-1967
Reported in : AIR1968All65; 1968CriLJ225
..... rule 3, c. p. c.2. the court further observed that kali charan appeared to have committed perjury and it was in the interests of justice that an inquiry should be made into the offence which appeared to have been committed by him under section 193 ipc. but the court considered it fair that a notice should issue ..... complaint should not be filed against him for perjury. the facts are these. he filed a second appeal in this court from the decree of the civil and sessions judge, agra, reversing that of the munsif, agra, and dismissing his suit for the ejectment of the respondents. during the hearing of the appeal the respondents filed an application ..... learned counsel stated that on such occasions the advice of counsel is sometimes decisive, and had kali charan been given the advice which he should have be might have acted differently4. i have given this matter my anxious consideration on the one hand, this court thinks that periury of a very reprehensible nature appears to have been committed .....
Tag this Judgment!Court : Allahabad
Decided on : Mar-14-1967
Reported in : AIR1968All18
..... case they had miserably failed on these findings, he refused to grant any relief being aggrieved with that order, the plaintiffs went up in appeal. the learned civil judge disagreed with the view of the trial court, and found that there existed an old village pathway and the plaintiffs were fully entitled to get the relief, without proving ..... damage the position would not be in any manner affected by the mere fact that the other residents of the village had equally suffered by reason of the defendants' act. for the simple reason that the obstruction was on a village path, in which though the residents of that particular locality were commonly interest ed. each had ..... satisfied that the plaintiffs specifically put forward their case in the plaint and no new case was built up by the court below the findings recorded by the civil judge are perfectly sound and need no interference 12. no other point was pressed 13. the appeal is devoid of merit, andmust fail. accordingly, the appeal is dismissed .....
Tag this Judgment!Court : Allahabad
Decided on : Jul-11-1967
Reported in : [1969]23STC324(All)
..... rate of 18 per cent., cannot lead to the conclusion that the latter provision is discriminatory. the two statutes deal with two different things. while judging the validity of section 8 of the act, recourse cannot be had to the provisions of the code of civil procedure. the code of civil procedure deals with interest to be added to the ..... prescribed in that behalf or, if the return submitted by him appears to the assessing authority to be incorrect or incomplete, the assessing authority shall, after making such inquiry as he considers necessary, determine the turnover of the dealer to the best of his judgment and assess the tax on the basis thereof:provided that before taking action ..... .c. 398 and bharat barrel and drum mfg. co. v. l.k. bose and ors. a.i.r. 1967 s.c. 361). in the last case the learned judges of the supreme court relied upon the following observations of lord parmoor in local government board v. arlidge [1915] a.c. 120:-where, however, the question of procedure is raised .....
Tag this Judgment!Court : Allahabad
Decided on : Aug-07-1967
Reported in : [1968]21STC295(All)
..... and that accordingly the appellant has been rightly taxed.20. it may be noticed in passing that the appellant's writ petition was dismissed summarily by the learned single judge on the ground that the appellant should avail of the statutory remedy of appeal from the order of the sales tax officer. it seems to us that the ..... wood and other things. repelling this argument, shelat, j., observed :but it is now well-settled that while interpreting items in statutes like the sale tax acts, resort should be had not to the scientific or the technical meaning of such terms but to their popular meaning or the meaning attached to them by those dealing ..... at [1967] 19 s.t.c. 469] the supreme court held that charcoal is 'coal' within the meaning of that expression in the madhya pradesh general sales tax act. it was argued on behalf of the state of madhya pradesh that while coal is technically understood as a mineral product, charcoal is manufactured by human agency from products like .....
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