Court : Allahabad
Reported in : AIR1959All626
..... the income of the assessee for the purposes of the assessment of the tax.it has been strenuously contended by the learned counsel for the assessee that under clause (iii) of section 128 of the act the words used are 'including all employments remunerated by salary or fees' and inasmuch as dearness allowance is neither salary nor fees it is not liable to be included in income for the purposes of the assessment ..... of rule 128 provides is that even employments, remunerated by salary will be included in the expression 'trades, callings and vocations' and there is nothing either in the notification or section 128 of the municipalities act which provides that while computing the income of the appellant his dearness allowance should be excluded and the assessment should be made only on the net salary.it is true that dearness allowance is not salary. ..... 1916, that the municipal board of sitapur in exercise of the powers conferred by section 128 (1) (iii) of the said act, has imposed with effect from may 1, 1949, a tax on inhabitancy, (sic) of the sitapur municipality at the following ..... we have already said above that there are no provisions either in the municipalities act or the rules framed by the sitapur municipality which would justify the exclusion of the amounts paid as provident fund or as premiums, while ..... as regards the second question, there is no provision either in the municipalities act or the rules which justifies exclusion of the amounts paid either by way of provident fund or as .....
Tag this Judgment!Court : Allahabad
Reported in : [1975]98ITR480(All)
..... that has not the effect of creating no interest in trust property in favour of his wife who is the beneficiary under the settlement a 'trust' is defined in section 3 of the indian trusts act, and reading the section, it becomes clear that though the legal title in the trust property vests in the trustees, what he gets under the trust by accepting the trust is only an obligation ..... the tribunal held that the provisions of section 5(1)(viii) of the gift-tax act had been ignored by the departmental officers as the gift in this case was in ..... sect-ion 5 provides that gift-tax shall not be charged under this act in respect of certain gifts described in clauses (i) to (xvi) ..... subject to the other provisions contained in this act, there shall be charged for every financial year commencing on and from the 1st day of april, 1958, a tax (hereinafter referred to as gift-tax) in respect of the gifts, if any, made by a ..... that that may be the position under the trusts act, but, by reason of the definition of 'transfer ..... in proceedings under the gift-tax act for the assessment year 1958-59, the gift-tax officer valued the properties involved ..... 000 under section 5(2) of the act and brought the value of the ..... this act has been enacted in the year 1958 by parliament to provide ..... these three clauses--(xii), (xxii) and (xxiv)--together, it is clear that interest in property is itself property, and grant of interest in property by one to another would be a transfer of property within the meaning of the act. .....
Tag this Judgment!Court : Allahabad
Reported in : 4Ind.Cas.488
..... following terms: 'but the rule of law is clear that where one by his words or conduct wilfully causes another to believe the existence of a certain state of things and induces him to act on that belief so as to alter his own previous position, the former is concluded from averring against the latter a different state of things as existing at the same time. ..... : 'the learned counsel, who argued the present case on either side, were agreed that the terms of the indian evidence act did not enact as law in india anything different from the law of england on the subject of estoppel and their lordships ..... meaning may be, so conducts himself that a reasonable man would take his conduct to mean a certain representation of facts, and that it was a true representation, and that the latter was intended to act upon it in a particular way, and he with such belief does act in that way to his damage, the first is estopped from denying that the fact's were as represented. ..... if these two elements according to him, exist, then the person who acted, omitted to act or behaved in a certain manner must be estopped from denying the truth of that thing which ..... he, on the authority of section 115 of the indian evidence act, contends that when one person, by his act or omission intentionally causes or permits another person to believe a thing to be true and to act upon such belief, neither he nor his representative shall be allowed to deny the truth of that thing in any suit or proceeding between himself .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1964All572
..... by day or night, with such assistants as he considers necessary, any premises which he has reason to suspect are being used for purposes connected with the promotion or conduct of any prize competition in contravention of the provisions of this act; (b) to search the premises and the persons whom he may find therein; (c) to take into custody and produce before a magistrate all such persons as are concerned against whom a reasonable complaint has been made or credible ..... profession, or to carry on any occupation, trade or business is not an unrestricted one: under clause (6) of the article the state can impose, in the interest of the general public, reasonable restrictions on the exercise of such right section 4 of the act prohibits the promotion or conduct of certain prize competitions, and not all, and the prohibition shall be intra vires if it is found that the restriction imposed is a reasonable one and is to the interest of the general public.9. ..... to sum up, by promoting and conducting prize competitions in question from bulandshahr, the applicants contravened the provisions of section 4 of the act and were rightly convicted of the offence punishable under section 9 of the act however, their conviction under section 11 of the act also was not proper in any case, was not necessary section 11 has been incorporated to punish those persons who do any of the specified acfs with ft view to the promotion or conduct of any prize competition .....
Tag this Judgment!Court : Allahabad
Reported in : 1999(1)AWC853; (1999)1UPLBEC575
..... 'principles of statutory interpretation' has succinctly expounded the proposition as under :'purely administrative bodies are also bound to act justly and fairly which may bring in the requirement of natural justice, as also the duty to give ..... scope of provision of section 35 (3) which reads as follows : '35 (3) any appointment or promotion made contrary to the provisions of the act, statutes, rule's, or regulations or in any irregular or unauthorised manner shall be terminated at any time without notice ..... that an appointment could be terminated at any time without notice if the same had been made contrary to the provisions of the act, statutes, rules or regulations or in any irregular or unauthorised manner ..... . in the purported exercise of its discretion, act on the dictation of another body or person......authorities directlyentrusted with the statutory discretion's, be that executive officers or members of distinct tribunals, are usually entitled and are often obliged to take ..... services are to be terminated in view of change in the position of law and not on ground of demerits or misdemeanour of the individual candidates, it is not necessary to hear the individuals before their services are terminated.acting at the behest of superior officers.21 ..... . the government has a duty to act fairly and to adopt a nail-studded procedure, which is fair play in action, 'natural justice' and legitimate expectation' are thus- regarded as a facet of fundamental rights guaranteed by articles 14 and 21 of the .....
Tag this Judgment!Court : Allahabad
Reported in : [1970]26STC386(All)
..... 3-aa are the goods which have been declared to be of special importance in the inter-state trade by section 14 of the central sales tax act, 1956, section 15 where of lays down the conditions and restrictions in regard to the tax on sale or purchase of declared goods within a ..... requirements of justice and equity may be better served by treating the prescribed certificates as complete protections for a selling dealer who, acting reasonably and honestly on the assumption that a registered dealer issuing prescribed certificates will not violate the guarantee to resell in the same condition implied by the ..... raja ram agarwal, appearing for the assessee, on the other hand, contended that the scheme of the act and the rules framed thereunder was such that each right or liability dealt with was determined almost automatically ..... their lordships of the supreme court with regard to provisions under the bengal finance (sales tax) act, (6 of 1941), which had a similar object :there is an understandable reason for the ..... that the state government had ample power to provide any special rules of evidence which may be reasonably necessary for assessment proceedings under the act and, indeed it seems to have been intended by the legislature that the state government should do so. ..... correctness or propriety of the satisfaction of an authority issuing a certificate of registration under the central sales tax act could not be challenged in another proceeding before the assessing sales tax officer.47. .....
Tag this Judgment!Court : Allahabad
Reported in : 1994CriLJ2997
..... the appellant had straightway complied with the directions of the court and if he had reinstated the appellant, he could have been charged to have acted in undue haste and shown bias in favour of the petitioner for which he could be proceeded with departmentally. ..... page 194 he observed: if a person or a corporation is restrained from doing a particular act, that person or corporation commits a breach of the injunction, and is liable for process for contempt, if he or it in fact does the act, and it is no answer to say that the act was not contumacious in the sense that, in doing it, there was no direct intention to ..... while the appellant is found guilty under the contempt of courts act, his apology is accepted and the sentence imposed on him by the learned single ..... prove the actual intention behind an act; a court can approach the question only objectively and is forced to presume the intention from the act done on the maxim that every man is presumed to intend the probable consequences of his act.in 'lal behari v. ..... the writer intended but what effect the words would have upon readers.whatever mens rea is required to constitute the offence of contempt of court is present in the deliberate doing of an act which, the contemner knows, he is forbidden to do. ..... the case hon'ble judges of the supreme court found as follows :-having regard to all these circumstances we find ourseleves unable to conclude beyond all doubt that the appellant had acted wilfuly in this regard. ..... council', 1910-2 ch .....
Tag this Judgment!Court : Allahabad
Reported in : 1983CriLJ1432
..... (4) every such inquiry as aforesaid, shall be deeemed to be a 'judicial proceeding' within the meaning of section 193 and section 228 of the indian penal code.it can be seen that under section 8 of the act, an officer can conduct an enquiry in respect of a person who is forwarded to him under section 7 and who is suspected to have committed an offence; and such an officer may exercise the same powers and shall be subject to ..... them; one of them was arrested initially but later released on bail; the remaining accused were granted anticipatory bail; and thereafter a regular complaint was filed against all of them under section 3(a) of the act, as such, they have become accused even by the time the case was registered by the railway protection force and long before the enquiry under section 9 of the ..... chief executive of the corporation, for offences punishable under sections 174 and 175 i,p.c, on the ground that, though he was summoned to give evidence as contemplated under s: 9 of the act, he attended only once but later failed to attend the enquiry with the necessary documents and, therefore, he deliberately and intentionally disobeyed the instructions contained in the summons served upon him ..... their lordships made that observ-tion having regard to the ratio laid down in bhogilal's case which arose under the foreign exchange act, wherein the provisions made it obligatory that notice should be served on the person called upon to give necessary information and which ordinarily results .....
Tag this Judgment!Court : Allahabad
Reported in : [1968]70ITR293(All)
..... (g) are as follows :'(f) any proceeding for imposition of a penalty in respect of any assessment completed before the 1st day of april, 1962, may be initiated and any such penalty may be imposed as if this act had not been passed;(g) any proceeding for the imposition of a penalty in respect of any assessment for the year ending on 31st day of march, 1962, or any earlier year, which is completed on or after ..... that in cases where best judgment assessment has been made on account of failure to comply with the notice issued under section 142 of the act, the only method of getting that judgment set aside under the income-tax act is to make an application under section 146 of the said act in which all that is open to the assessees is to say that he did not have a reasonable opportunity to comply or was prevented ..... which needs consideration in these special appeals is, that the penalty notices issued to some of the assessees were wholly without jurisdiction, as section 271 of the income-tax act, 1961, under which they had been issued was applicable to cases arising out of assessment for the year before the 1st day of april, 1962. ..... it is not possible to hold that the documents were wholly irrelevant.it was also very seriously contended on behalf on the assessees that under section 132 of the income-tax act, it was incumbent for the commissioner to specify particular documents which had to be searched and in the warrant issued in the present case no such documents were specified. .....
Tag this Judgment!Court : Allahabad
Reported in : 2003(3)AWC1967
..... any holding is held by a firm or co-operative society or association of persons (whether incorporated or not, but not including a public company), its members (whether called partners, share-holders or by any other name) shall, for purposes of this act, be deemed to hold that holding in proportion to their respective shares in that firm, cooperative society or other society or association of persons :provided that where a person immediately before his admission to the firm, co-operative society, or other society ..... in any one of the aforesaid years ; orsecondly, that irrigation facility became available to any land by a state irrigation work coming into operation subsequent to the enforcement of the uttar pradesh imposition of ceiling on land holdings (amendment) act, 1972, and at least two crops were grown in such land in any agricultural year between the date of such work coming into operation and the date of issue of notice under section 10 ; orthirdly, (a) that any ..... (b) that the class and composition of its soil is such that it is capable of growing at least two crops in an agricultural year ;then the prescribed authority shall determine such land to be irrigated land for the purpose of this act.explanation 1 : for the purposes of this section the expression 'effective command area' means an area, the farthest field whereof in any direction was irrigated ; (a) in any of the years 1378 fasli, 1379 fasli and 1380 .....
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