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 : Mar-16-1967
Reported in : (1968)IILLJ21All
..... ground that it was barred by limitation. the petitioner-board want up la appeal under section 17 of the payment of wages act. this appeal was partly allowed on 20 april 1966. the additional district judge held another part of the claim to be barred by time but the main plea of the petitioner-board was rejected and ..... electricity board prays that the order of the additional district judge and the prescribed authority passed under the payment of wages act, 1936, be quashed.2. the state electricity board is a body corporate constituted by the government of uttar pradesh under section 5 of the electricity (supply) act, 1948. in october 1963 the board took over the ..... the finding of the prescribed authority that the notification under section 3(b) of the uttar pradesh industrial disputes act governed the petitioner-board, was upheld.4. .....
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 : Mar-08-1967
Reported in : AIR1968All151; 1968CriLJ438
..... is culpable homicide not amounting to murder. the penal code, therefore, does not contain any definition of culpable homicide not amounting to murder.32. the words 'likely by such act to cause death' occurring in section 299 i.p.c. can only mean that the injuries caused be such that either of the following probabilities may exists, that is to ..... it has therefore, to be seen whether the injuries were caused in the circumstances that it could be said that the appellants had knowledge that they were likely by such act to cause death. baijnath alias baiju was quite unarmed at the time he was attacked. he was mercilessly beaten with lathis by as many as six persons and as ..... s.d. khare, j.1. this is an appeal directed against an order dated 2nd july, 1964, passed by the learned additional sessions judge, varanasi convicting all the five appellants for offences of rioting, culpable homicide not amounting to murder and causing simple hurt and sentencing each of theappellants to imprisonment for life .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-24-1967
Reported in : AIR1968All83
..... in evidence in order to aggravate the offence. however, that would not in any way militate against the reliability of the dying declaration of the deceased. the learned judge fell into the error of thinking that this was an important circumstance affecting the validity of the dying declaration. in this he was not right for the dying declaration ..... to prove the charge. after having given our anxious thought to the whole matter we have reached the conclusion that the finding of acquittal recorded by the learned judge below is wholly erroneous and deserves to be set aside.14. we accordingly allow this appeal,set aside the acquittal of the respondentsand convict them under section 302 ..... one would have expected the deceased to ascribe a prominent part to shyam dutt in the occurrence as we have noticed above, shyam dutt was not assigned any overt act in the actual assault on the deceased. on the other hand, it was moti accused who belonged to another village and was not a direct relation of shyam .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-20-1967
Reported in : [1968]68ITR798(All)
..... prayer that the respondents should be prohibited from proceeding further with the hearing of the case under section 132(1b).the common constitutional question is that section 132 of the act is violative of articles 14 and 19(1)(f) of the constitution and is accordingly void and inoperative. the search and seizure made under section 132 is accordingly illegal. ..... april 14, 1965, the petitioner received a notice dated april 12, 1965, regarding determination of the estimated tax liability under section 132(1b) of the income-tax act, 1961 (hereinafter called the act). april 17 was the date fixed for hearing. the notice was issued after the expiry of the statutory period prescribed by rule 112a of the income-tax rules ..... dwivedi j. - these petitions are connected together as they raise a common question of law. a learned single judge, before whom these petitions were listed for hearing, has referred them to a large bench for decision. they have been listed before us for hearing.in the petition no. .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-20-1967
Reported in : AIR1968All67; (1970)ILLJ241All
..... high court. there is no suggestion anywhere in the judgment of the supreme court that if the governor consults the high court, a committee of the judges of the high court cannot lawfully act for the court. it does not advert to the rules of the court relating to the administrative business of the court. this decision, therefore, cannot ..... by the high court. matters like grant of leave to or transfer of individual officers will have to be considered by all the 39 judges. in the state of west bengal v. n. n. bagchi : (1968)illj270sc the supreme court has held that the word 'control' in article 235 includes disciplinary jurisdiction, and the high court alone can hold ..... rules might be made under article 234, and (b) that these rules required prior consultation of the authorities named before they are made.'33. in bagchi's case, : (1968)illj270sc also, the supreme court read article 234 in the same way. referring to articles 233 and 234, hidayatullah, j. observed at page 779 (of scr)=(at p. 450 .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-20-1967
Reported in : AIR1968All20; 1968CriLJ7
..... upadhya, air 1961 sc 751 it was held:'para 486 is mandatory and if the investigation has not been held under chapter xiv of the criminal procedure code, the subsequent inquiry and the order of dismissal are illegal 'on behalf of the appellant, it has been contended that the term 'departmental action' occurring in paragraph 486 of the ..... . in this view, he refused to grant any relief to the plaintiff. being aggrieved with that order, the plaintiff went up in appeal. the learned civil judge disagreed with the findings of the munsif. he found that the departmental proceedings conducted against the plaintiff were in contravention of the mandatory provisions of paragraph 486 of the ..... directed.5. the only submission made on behalf of the appellant is, that there was no bar in conducting the departmental trial under section 7 of the police act, even before the acceptance of the final report, and the only essential was, that the punishment could be awarded after such acceptance.6. there appears to .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-01-1967
Reported in : [1968]22STC26(All)
..... to permit of their identification with reasonable certainty) are required with reference to an inquiry under the uttar pradesh sales tax act, 1948,------------------------------------------------------(here enter briefly the subject of the inquiry) now pending before me, you are hereby to appear in person summoned---------------------------------------------------------------------to produce ..... witnesses.-the sales tax officer, assistant commissioner (executive), deputy commissioner, additional commissioner, commissioner, assistant commissioner (judicial) and judge (revisions) or the additional judge (revisions) shall have the same powers as are vested in a court under the code of civil procedure, 1908, when ..... referred to as the commissioner) filed two revision applications (one in respect of each of the two years) before the judge (revisions).5. during the course of the hearing of the revision applications the departmental representative made applications for filing certain additional .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-20-1967
Reported in : [1968]22STC60(All)
jagdish sahai, j.1. this reference under section 11(1) of the u.p. sales tax act (hereinafter referred to as the act) has been made by the additional judge (revisions) sales tax, u.p., who has submitted a statement of the case and invited our opinion on the following questions of law :(1) whether under the circumstances ..... after giving an opportunity to the assessee to furnish a certificate from the customs barriers. the commissioner of sales tax filed a revision application against the order of the judge (appeals) sales tax made in connection with the assessment year 1958-59 and the assessee filed one in respect of the assessment order made for the year 1956-57 ..... e., within india, it is not possible to hold that the sales had occasioned export. the view that we are taking finds support from the observations made by the learned judges of the supreme court in ben gorm nilgiri plantations co., coonoor v. sales tax officer, special circle, ernakulam a.i.r. 1964 s.c. 1752 which are as .....
Tag this Judgment!