Court : Allahabad
Decided on : Mar-14-1978
Reported in : AIR1978All255
..... contention was raised in that case that the district judge had no jurisdiction to entertain the appeal. while deciding that point this court said :'under section 21 of the act all proceedings under it shall be regulated by the c. p. c. as far as may be; this meansthat a petition under 3. 13 ..... appeal like section 39(2) of the arbitration act, covered by the decision of the supreme court in union of india v. mohindra supply co. (air 1962 sc 256) : (1962 all lj 1) with the result, that the appellanthas got a further right of appeal to this court under clause 15 of the letters patent.' i am ..... p. 151) :'but, it is now well settled by a decision of this court in bai umiyaben v. ambalal (air 1966 guj 139) that the right of second appeal conferred by section 28 ..... that circumstances, in my opinion, cannot constitute an act of cruelty and i hold accordingly.16. in the result, therefore, this appeal is allowed, the judgment and decree passed by the courts below are set aside and the application filed by the respondent under section 13 of the hindu marriage act stands dismissed with costs throughout. ..... of the hindu marriage act, an appeal would also lie against the appellate decree or order, also finds support from some observations made in patel dharamshi premji v. bai sakar kanji (air 1968 guj 150) and dr. h. t. vira reddi v. kistamma (air 1969 mad 235). in the former case it was observed (at .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-23-1978
Reported in : AIR1979All234
..... the contentions made on behalf of the applicants it would, therefore, be appropriate to refer to the relevant provisions of the u. p. muslim waqfs act, 1960:5. section 10 of the act requires that there shall be established in uttar pradesh two separate boards to be called the 'sunni central board' and the 'shia central board' of ..... and to restrain the defendant no. 1 from issuing any notification for the formation of the board under section 14 of the act. these two reliefs sought for in the application moved under order xxxix. rules 1 and 2 read with section 151 of the code of civil procedure obviously have become infructuous inasmuch as the election for the office ..... the state government nominated sri hashim raza abdi (defendant no. 4), who refused to accept the nomination on the ground that the board as constituted in the year 1970 still existed and only its notification was to be done. sri imtiaz husain and defendant no. 4 in the meantime filed writ petition no. 758 of 1974 in ..... injury if the defendant no. 3 would participate in the meetings of the board.16. further, this court in revision under section 115, code of civil procedure shall not interfere where there is no patent violation of law or any perversity manifested in the order. the scope of the revisional jurisdiction of this court is by now ..... , capriciously or illegally. i, therefore, see no reason to interfere with the impugned orders,17. the revision petition, therefore, fails and is accordingly dismissed with costs. .....
Tag this Judgment!Court : Allahabad
Decided on : Sep-08-1978
Reported in : (1979)9CTR(All)39; [1979]119ITR895(All); [1979]1TAXMAN26(All)
..... engaged in running cold storages at farrukhabad, kamalganj and allahabad. for the assessment years 1969-70 and 1970-71, the assessee filed income-tax returns and claimed relief under section 80-i of the i.t. act, 1961 (hereinafter described as 'the act'). the case of the assessee was that as it was engaged in the activity of production of ..... even if it is accepted that preservation or keeping of potatoes in cold storages amounted to processing, that would not entitle the assessee to claim the benefit of section 80-i inasmuch as it does not prove that the assessee was engaged in the production of processed seeds.9. shri raja ram agarwal, counsel appearing for the ..... tribunal. the appellate tribunal agreed with the view of the aac and held that the assessee was not entitled to any relief under section 80-i. thereupon, on an application under section 256(1) of the act being filed by the assessee, the tribunal, being satisfied that the following question of law arises, referred the same to the ..... of the supreme court in chrestien mica industries ltd. v. state of bihar [1961] 12 stc 150. in that case, the supreme court had after considering the meaning of the expression 'production' within the meaning of the bihar sales tax act, 1947, held that the process of mining of mica is a process of production within the ..... stated above, we answer the question referred to us in the negative, in favour of the department and against the assessee. the cit is entitled to costs which we assess at rs. 200. .....
Tag this Judgment!Court : Allahabad
Decided on : May-25-1978
Reported in : AIR1978All386; [1978(37)FLR118]
..... section (3). but such technical possibilities do not make the law discriminatory. there has to be an intentional and hostile discrimination against an individual or a class. the law must patently act ..... section (3) of section ..... section 20' in section ..... section ..... section ..... sections (3) to (8) of section ..... section ..... section ..... section ..... section ..... section ..... section ..... section ..... section ..... act ..... act, even though the act ..... act ..... section ..... 39(a) and (b). by the forty-second amendment act ..... section 37 ..... section ..... section ..... act ..... act with caution, and which is presumed to act ..... section 37-a ..... acts and regulations ..... act no. 6 of 1972, which enacted section ..... section 37-a of the excise act ..... act no. 6 of 1972, which enacted section ..... section ..... section 37-a and section 20 (2) (b) of the u. p. excise act.51. sub-section (2) of section 37-a says--'without prejudice to the provisions of section ..... section 37-a permits persons falling under section 20 of the u. p. excise act ..... section 37-a of the u. p. excise act ..... section 37-a of the u. p. excise act ..... section 37-a discriminatory. the presumption is that the delegate will act ..... act no. 4 of 1971 the legislature introduced sections 20-a and 20-b to the excise act. section ..... 1970, sampat ray v. state of u. p. a bench of this court in its decision d/- 13-4-1971, held that section ..... section 37-a on the ground that it infringes articles 14 and 19 of the constitution.15. before this submission can be dealt with on merits, the petitioners have to cross another hurdle. article 31-c protects laws, which hive effect to the policy of the state towards securing .....
Tag this Judgment!Court : Allahabad
Decided on : May-11-1978
Reported in : AIR1978All405; [1979]116ITR387(All)
..... and accordingly not laid out wholly and exclusively for purposes of the business ? (2) whether on the facts and in the circumstances of the case, the loss on sale of securities amounting to rupees 16,181/- and rs. 3,071/- for the assessment years 1965-66 and 1966-67 were capital loss and hence not allowable as a revenue deduction. (3 ..... to pay by way of penalty in order to save the goods from being confiscated and lost to it. the penalty paid could, therefore, be regarded as part of the costs of the goods to it. it could also be regarded as an amount expended by it wholly and exclusively for purposes of business because unless the said amount was expended ..... for payment thereof, shall carry interest at the rate of six per cent from such date till the date of payment'.6. u. p. act no. 1 of 1971, which came into force on 11-8-1970 raised the rate of interest to twelve per cent. sub-section (4) provides for levy of penalty, if the tax or the interest payable under the ..... to be treated as tax. it retained its character of interest, though it was recoverable along with the tax.39. in p. s. subramanyam v. simplex mills ltd. : [1963]48itr182(sc) the supreme court held that penal interest chargeable under the income-tax act was not a tax payable by the assessee.40. it is, therefore, not quite correct to say that .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-02-1978
Reported in : AIR1978All201
..... been a non-compliance with any provisions of the constitution. the specific allegation is that there has been a non-compliance with the provisions of section 38 of the act, rule 10 of the conduct of election rules and paragraph 8 and 13 (b) of the election symbol (reservation and allotment) order, 1968 ..... in support of his contention, but cited certain decision to emphasise the point of finality. in the case of baidyanath v. sita ram (air 1970 sc 314), it was held that the power to correct entries in the electoral roll or to include new names could not be exercised after the ..... was any breach of any provision of law as claimed by the petitioner. he prayed for the dismissal of the election petition with special costs.4. the following 3 issues were framed :--1. whether the result of the election of the respondent has been materially affected by the non-compliance ..... declared elected to the u. p. legislative assembly from 22 bijnor constituency.8. the provisions under which the election of kunwar satyabir has been challenged is section 100(1)(d)(iv) of the act which reads as follows:'section 100. ..... election was announced on the 15th june. 1977. kunwar satyabir received 39,936 votes whereas shri kesho saran sharma his nearest rival secured 19,361 votes. he was the congress candidate. shri kranti kumar secured 2372 votes. the total number of votes secured by the remaining 8 candidates was 4720 votes. kunwar satyabir was .....
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