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-19-1967
Reported in : AIR1969All304
..... this court could issue an appropriate writ, order or direction by virtue of sub-section (2) of section 52 of the consolidation of holdings act while not accepting this argument, the learned judge said:'it does not appeal to me that section 52 (2) is of any assistance. the order of this court in the writ petition ..... the deputy director of consolidation passed in an objection under section 12 of the consolidation of holdings act. the learned single judge, while declining to interfere, said:'the writ petition arises out of an objection under section 12 of the act. even if the writ petition was to be allowed and the objection under section 12 is remitted ..... court should exercise discretion for interfering with the; order of the deputy director of consolidation. the learned judge did not dismiss the petition. on the ground that after the confirmation of the statement of proposals, this court cannot act under article 220 of the constitution. it may also be noticed that the petitioner did not ask for .....
Tag this Judgment!Court : Allahabad
Decided on : May-19-1967
Reported in : AIR1969All317
..... or sections of the population.55. we are then asked to consider the provisions of the adhiniyam itself in order to apply the well-recognised mode of judging whether the provisions of an enactment are hit by article 14 of the constitution after ascertaining the object of an enactment. from amongst the decisions cited on ..... now state lists and belong exclusively to parliament and before that to the central legislature. yet under a large number of laws enacted before the government of india act, 1935, came into force, power was conferred on local government and local authorities to impose taxes on such activities. this was obviously in conflict with section ..... an order passed by the assessing authority and section 16 provides for a revision application against any order 'made by the appellate or assessing authority under this act'. section 20 confers on the assessing authority, the appellate authority or the revising authority the power to rectify any mistake apparent on the face of the record .....
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 : 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 : Jul-28-1967
Reported in : [1968]38CompCas16(All)
..... taken by me. the facts of that case are that the industrial bank ltd. went into liquidation and was being wound up under the supervision of the district judge. the district judge passed an order against two. persons requiring them to pay a certain amount. thereupon the sons of one of those persons instituted a suit in the court of ..... the liquidator a party. one of the objections taken by the liquidator was that, as the leave of the court under section 171 (now section 446) of the companies act had not been obtained, the suit could not be commenced against the bank. the learned munsif sustained the liquidator's objection and dismissed the suit, notwithstanding the fact that the ..... court can grant the desired leave on an application which was filed on a date on which the suit was barred by limitation. section 446 of the indian companies act, in so far as it is material for the present purpose, reads thus:'when a winding-up order has been made or the official liquidator has been appointed as .....
Tag this Judgment!Court : Allahabad
Decided on : Jul-28-1967
Reported in : [1968]38CompCas620(All)
..... 8. the expression ' admitted in evidence ' has not been defined in the act. there cannot, however, be any doubt that the expression 'admitted in evidence ' stands in contradistinction to the expression 'tendered in evidence ' or ' produced in evidence '. ..... as the suit was compromised and because there is no order in writing admitting the three documents mentioned above in evidence, the provisions of section 61 of the act are not applicable. the question requiring consideration is as to what do the words ' makes any order admitting any instrument in evidence as duly stamped ' mean. ..... of stamps (collector under the indian stamp act), has been made to this court under section 61 of the indian stamp act (hereinafter referred to as the act). in suit no. 7 of 1961, united bank oj india v. ram chandra kapur of the court of the second additional civil judge, varanasi, a large number of documents were .....
Tag this Judgment!Court : Allahabad
Decided on : Aug-02-1967
Reported in : AIR1968All333; 1968CriLJ1320
..... against them was insufficient. out of the other group who were not arrested on the spot and the evidence against whom was purely of identification, the trial judge acquitted mohan and harihar singh for want of sufficient proof. he, however, convicted the remaining seven accused persons and sentenced them to various terms of imprisonment. ..... 1963. they were put up for identification on 1st february, 1964 and 22nd february, 1964. after due investigation and obtaining sanction for the prosecution under the arms act, charge-sheets were submitted against all the eleven accused persons. 4. the prosecution in support of its case in all examined 28 witnesses. out of them, ..... bhargahna after having made preparations to commit dacoity at the house of khurram chamar. jagnu, sumer and jawahar were further charged under section 25(a) of the arms act. jagnu, mohan, sumer and harihar singh were acquitted. the remaining seven, namely, mahesh singh minna, ram pal singh, ram singh, jawahar, chhotey lal and .....
Tag this Judgment!Court : Allahabad
Decided on : Aug-02-1967
Reported in : AIR1969All342
..... of 1954, seem to proceed upon a distinction between rectification of errors under sections 8 and 9 of the act and the more elaborate proceedings under section 12 of the act, which may even raise questions of title referable, through a civil judge, to the arbitrator, but there the similarity ends. it may be mentioned here, in passing, that this scheme was ..... which has been made by sub-section (2) of section 23 is in regard to the reference made to the civil judge and which had not been disposed of till then. it will be seen that section 21 of the act envisages proceedings up to the stage of an appeal and does not cover revisions filed under section 48 of the ..... case of sheoraj singh, that case is 1967 r. d. 51. in banshidhar's case the learned judge expressed the opinion that there being no provision in the act that orders passed in objection under section 9 of the act (equivalent to section 12 of the old act), if the objections are decided after the stage of objections under section 20 of the .....
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 .....
Tag this Judgment!