Court : Allahabad
Decided on : Apr-13-1973
Reported in : AIR1973All596
Mathur, J. 1. Special Appeal No. 499 of 1972 is by Hakim Singh, petitioner against the order of the learned Single Judge of this Court dismissing his Writ Petition No. 3306 of 1970, wherein the judgments and decrees of the Board of Revenue and the Additional Commissioner in a revenue suit under Section 229-B of the U. P. Zamindari Abolition and Land Reforms Act were challenged. This appeal was preferred even though under the Uttar Pradesh High Court (Abolition of Letters Patent Appeals) (Amendment) Ordinance, 1972. (U. P. Ordinance No. 12 of 1972) (hereinafter referred to as the Amending Ordinance), later replaced by the Uttar Pradesh High Court (Abolition of Letters Patent Appeals) (Amendment) Act, 1972. (hereinafter referred to as the 'Amending Act') such an appeal was not maintainable. In the Special Appeal the petitioner has challenged the constitutionality of the Amending Ordinance and the Amending Act. At the time of the hearing of the Special Appeal at the stage of admission the...
Tag this Judgment!Court : Allahabad
Decided on : Dec-20-1973
Reported in : [1975]35STC174(All)
Satish Chandra, J.1. The assessee is a chemist. He prepares medicine mixtures according to doctors' prescriptions and sells them. The disclosed turnover amounted to Rs. 8,744. The assessing officer disbelieved the quantum and assessed the assessee to sales tax under Section 3-A of the U. P. Sales Tax Act as a manufacturer after determining the turnover at Rs. 20,000. The Sales Tax Officer rejected the contention of the assessee that he was not a manufacturer. On appeal the findings as well as the quantum were affirmed. The assessee took the matter in revision.2. The Additional Judge (Revisions) held that in view of the decision of this court in Dr. Sukh Deo v. Commissioner of Sales Tax, U.P. [1963] 14 S.T.C. 581, to the effect that there cannot be a manufacture unless the resulting produce is a commercially different article, the assessee cannot be said to have manufactured a commercially different article. The view of the High Court was affirmed by the Supreme Court in Commissioner of...
Tag this Judgment!Court : Allahabad
Decided on : Aug-24-1973
Reported in : AIR1974All1b
Asthana, J.1. The basic question, common to all these cases referred to a Full Bench, is whether the relationship between the parties was that of pure master and servant unregulated or uncontrolled by any statutory provision and the servant was not entitled to the relief of injunction or declaration of nullity of removal from service and his remedy lay in a suit for damages for breach of contract.Second Appeal No. 2973 of 19712. The first case referred is Second Appeal No. 2973 of 1971 which arises out of a suit for permanent injunction to restrain the defendant-appellants from interfering with the plaintiff-respondent in the discharge of his duty as Principal including functioning as such for all intent and purposes of the Vaish Degree College, Shamli, District Muzaffarnagar, later on known as Vyparik Varg Degree College, Shamli, hereinafter referred to as Vaish College.3. Admittedly Sri Laxmi Narain, the plaintiff-respondent, was the permanent Principal of the Vaish College. He was a...
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