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...
Tag this Judgment!Court : Allahabad
Decided on : Apr-04-1973
Reported in : [1974]97ITR285(All)
C.S.P. Singh, J. 1. The Income-tax Appellate Tribunal, Allahabad, has under Section 256(1) of the Income-tax Act, 1961, referred the following two questions for our opinion : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the word 'month' occurring in Section 271(1)(a)(i) referred to English calendar month? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the penalty should be calculated with reference to the tax found due on the date of the completion of the assessment after deducting, inter alia, taxes paid by the assessee as advance tax and tax as per provisional assessment ?' 2. The assessee did not file his return for the assessment year 1958-59 by November 15, 1958, up to which date the Income-tax Officer had allowed time. The return was filed on February 18, 1959, after about three months of the expiry of that date. After the assessment had been completed on April 1, ...
Tag this Judgment!Court : Allahabad
Decided on : Sep-12-1973
Reported in : AIR1974All240
Mehrotra, J. 1. This special appeal is directed against the order of a learned single Judge of this Court dismissing the writ petition filed by petitioner who is the appellant before us. The salient facts of the case are these : The petitioner is a tenant in a shop situated in Bazar Amroha Gate, Moradabad. Shri Ram Kumar, respondent No. 4, is the landlord of the shop. The landlord moved an application under Section 3 of the U. P. (Temporary) Control of Rent and Eviction Act, 1947 for permission to evict the petitioner in 1954. A compromise was effected between the landlord and the tenant in the said proceedings whereunder the tenant was to retain half of the shop while the remaining shop was to be given to the landlord. The application for permission was disposed of in terms of the compromise. It seems, however, that the compromise was not given effect to and the tenant continued to be in occupation of the entire shop and he began to pay the increased rent of Rs. 65/- instead of the or...
Tag this Judgment!Court : Allahabad
Decided on : Nov-29-1973
Reported in : [1974]34STC53(All)
H.N. Seth, J. 1. At the instance of the assessee, this Court required the Additional Revising Authority, Sales Tax, Varanasi, to state the case and to refer the following question for its opinion :Whether the assessment order for the year 1952-53 was barred by limitation?2. The assessee was a partnership-firm, which in the year 1952-53, dealt in bullion and ornaments. Its assessment for that year was completed by the Sales Tax Officer, Varanasi, on 23rd June, 1962. According to Section 21(2) of the U.P. Sales Tax Act, as it stood at the relevant time, no assessment order under the Act, in respect of a particular year, could be made after the expiry of four years from the end of that year. However, the explanation added to that sub-section provided that in computing the period of limitation provided for making the assessment, the period during which the assessment proceedings relating to the dealer remained stayed under the order of any civil or other competent court had to be excluded....
Tag this Judgment!Court : Allahabad
Decided on : Jul-20-1973
Reported in : [1974]33STC381(All)
H.N. Seth, J.1. At the instance of Messrs. Indodan Milk Products Ltd., a dealer in condensed milk, etc., the Additional Judge (Revisions), Sales Tax, referred the following question in respect of the assessment years 1964-65 and 1965-66 to this court for opinion:Whether, in the facts and circumstances of the case, condensed milk is taxable under the Central Sales Tax Act in view of Notifications Nos. S.T. 911/X dated 31st March, 1956, and S.T. 776/X-900(16)-64 dated 16th February, 1965, of the U.P. Sales Tax Act and read with Section 8(2A) of the Central Sales Tax Act2. While hearing these references, a Division Bench of this Court felt that the case of Nestle's Products India Ltd. v. Commissioner of Sales Tax [1963] 14 S.T.C. 606, in which it has been held that condensed milk is not milk within the meaning of Section 4 (a) of the U.P. Sales Tax Act, requires reconsideration. Accordingly, it referred these cases to a Full Bench and that is how they have come up before us.3. During the ...
Tag this Judgment!Court : Allahabad
Decided on : May-02-1973
Reported in : AIR1973All516
ORDERH.N. Seth, J.1. By these petitions under Article 226 of the Constitution, the Life Insurance Corporation of India seeks that the orders dated 12th of June, 1970, passed by the State Government, dated 19th of November, 1969, passed by the Commissioner, Allahabad Division Allahabad and the Government Order No. 6324E/XXXVIS-202-63 dated 3rd December, 1965 be quashed.2. Briefly stated the facts leading to two petitions are that the petitioner Life Insurance Corporation of India is a tenant in premises No. 40, Mahatma Gandhi Marg, Allahabad at monthly rent of Rs. 333.67 and is carrying on the Life Insurance business therein. Respondent No. 5, Sri K. S. Gandhi, is the landlord. The plot of land on which premises No. 40, Mahatma Gandhi Marg stands was held on lease by Sri K. S. Gandhi. Period of that lease has since expired. The State Government issued Government Order No. 6324-H/XXXVII-202-63, dated 3rd of December, 1965 laying down the principles for renewal of such leases. It provided...
Tag this Judgment!Court : Allahabad
Decided on : Sep-18-1973
Reported in : AIR1974All290
ORDERPrem Prakash, J. 1. This is a petition under Article 226 of the Constitution of India asking for an appropriate writ, order or direction to quash the show cause notice (Annexure 7) issued by the Secretary, Board of High School and Intermediate Education (U. P.) and restrain the Board from cancelling the result of the petitioner's Intermediate Examination 1970; also mandamus has been sought for directing the Board and the Principal of the J. P. Intermediate College, Lakhimpur Kheri to issue the petitioner's High School Examination Certificate.2. The Board of High School and Intermediate Education established by the Intermediate Education Act, 1921 (to be hereinafter referred to as the Act) is, inter alia, conferred power to conduct examinations at the end of the High School and Intermediate course, to publish the results of its examination and admit candidates to its examinations. The petitioner appeared as a regular candidate in the year 1968 in the High School Examination through...
Tag this Judgment!Court : Allahabad
Decided on : Apr-09-1973
Reported in : AIR1973All476
Omprakash Trivedi, J.1. This revision has been referred for decision to Full Bench by order of Hon'ble the Chief Justice, dated 17-4-1972 on the ground that there appeared to be a conflict between the two Division Bench decisions of this Court reported in Shri Ram v. Shripat Singh : AIR1957All106 and Rahmetullah v. Vidya Bhusan : AIR1963All602 .2. The facts leading to this reference, so far as material for our present purposes, are as follows:There was a written agreement dated 9-2-1959 between the District Co-operative Development Federation Ltd., Pratapgarh, petitioner, and Ram Samujh Tewari, opposite party, by which Ram Samujh Tewari was appointed Thekedar for running a brick kiln. One of the terms of the agreement was that in case of dispute between the parties arising out of the agreement the same would be referred for arbitration by the Deputy Commissioner, Pratapgarh. In accordance with this stipulation an application was moved by the petitioner before the Deputy Commissioner al...
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