Court : Allahabad
Reported in : AIR1982All451
..... . on 4th sept 1980, however, this notification dated 15th dec. 1978, was also rescinded.8. in the, mean time, the parliament emended the motor vehicles act by act no. 47 of 1978 by introducing amendment in section 47. by this amendment, the parliament provided a scheme of preference. by inserting sub-sections (1), (1a ..... grant of stage carriage permits (except in respect of routes or areas for which schemes have been published under section 68-c of the motor vehicles act, 1939) to all eligible applicants. consequent upon the issuance of the said notification, another notification was issued laying down the procedure while considering the applications ..... and to providing greater employment and securing equitable distribution thereof it was considered necessary to amend sections 47, 50, 55, 57 and 64 of the motor vehicles act, 1939, suitably. accordingly, in the public interest and with the aforesaid objects in view the motor vehicles (uttar pradesh amendment) ordinance, 1972, was promulgated. .....
Tag this Judgment!Court : Allahabad
Reported in : (1987)60CTR(All)84; [1986]159ITR785(All); [1986]26TAXMAN454(All)
..... bhatt : [1965]55itr415(sc) , where it was held that whether assessment proceedings initiated against a person are barred by limitation under section 34(3) of the indian income-tax act, 1922, can and ought to be raised by him before the income-tax officer and that is not a point which can be legitimately agitated in writ proceedings. reliance was ..... the writ petition, it was held (p. 207):'mr. sastri next pointed out that at the stage when the income-tax officer issued the notices, he was not acting judicially or quasi-judicially and so a writ of certiorari or prohibition cannot issue. it is well-settled however that though a writ of prohibition or certiorari will not ..... particular statute. but, where the action of an officer is barred on admitted facts or on the face of it, then as the jurisdiction of the officer to act depends on initiation of the proceeding within the time, in such a case resort to art. 226 for obtaining relief is not inappropriate provided the other conditions for seeking .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1986)16ITD210(All.)
..... (supra). in the case of cosmopolitan trading co. {supra), in one of the years, it was found that the financial position of the debtor had become bad and the assessee acted in response to the call of commercial expediency and sound business methods in changing over to the mercantile system of accounting insofar as the commission and interest receivable were concerned ..... fact there was no agreement even with bhadohi cold storage or carpet traders for charging of any interest and that the charge of interest by the assessee was an unilateral act. he specifically pointed out that no such interest was credited by bhadohi cold storage in its books of account. his second submission was that there was no accrual of interest .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1987All362
..... counsel submitted that appointmentof chief executive officer under section 17 of theact by the state government withoutconsulting the board was invalid. it was urgedthat the act does not furnish any guideline ifsuch a person shall not be other than hindu.according to learned counsel the chiefexecutive officer was responsible under section ..... violated clause (d) of article 26. power of inspection by stategovernment under section 32 was also challenged.it was urged that if provisions of the act wereread in proper perspective then in reality itamounted to laying down religious affairs oftemple in the manner considered by thelegislature. reliance was placed on para. 25of ..... temple was constructed, collecting large donations and administered both religious and secular affairs of temple have not been included in the board. from various acts passed by different legislatures which came up for consideration before the courts it appears that whenever management of temple or math was taken over by .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1988All1
..... the law, as mentionedabove, the controversy whether the suit couldbe filed by the society, the society is notentitled to be registered under section 20 of thesocieties registration act does not arise fordecision in this case. the suit, we have heldabove, was filed by the plaintiffs on the basisthat they were members of muslimcommunity. 22. ..... view taken by the patna full (division ?) bench is:'we are, therefore, of the view that the expression charitable purpose as used in the societies registration act does not embrace purpose which are religious or predominantly religious. if that be the correct view of law there cannot be any doubt that the inspector general of ..... the learned single judge, the argument was that the society masjid was not entitled to be registered on account of prohibition contained in section 20 of societies registration act, therefore, the society was incapacitated from filing the suit and, as such, the suit could not be dismissed on the ground of having not been filed .....
Tag this Judgment!Court : Allahabad
Reported in : II(1987)ACC192
..... mohammad israr ahmad against a scooter belonging to one satya prakash. the case set up by the claimant was that the claimant was going on a scooter along with one bal kishan agrawal from bareilly to ramganga. a mini bus was coming from the side of ramganga. an accident took place and, consequently, satya prakash, the claimant, sustained a fracture in ..... by the tribunal on merits the argument is that the insurance company can only challenge the award on the grounds, specifically mentioned in section 96(2) of the motor vehicles act, 1939 (hereinafter referred to as the act).10. in reply, the learned counsel for the insurance company has placed before me the provisions of section 110-c (2a) of the ..... act, which provides as under:110-c (2a). where in the course of any inquiry, the claims tribunal is satisfied the-- (i) there is collusion between the person making the claim .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1989)29ITD98(All.)
..... remind ourselves that the legislature made provision for time within which any proceeding either assessment, penalty, etc., could be initiated and finalised under the income-tax act, wealth-tax act, etc. but as far as the completion of the estate duty assessment once validly initiated, there is no time limit prescribed. we do not intend ..... the valuation shown in the statement of account filed about 3 decades ago. the appellate controller also considered the provisions of section 71 of the estate duty act and also commentaries and decisions of other various high courts relating to that point as evident in the appellate order. after considering all these implications, the ..... proceedings must be completed within a reasonable time. different case laws were cited in that regard.7. it was submitted also that section 73a of the act placed limitation for commencement of proceedings or reassessment from which it could be seen that the intention of the legislature was to prescribe reasonable period of .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1988All79
..... , dated february 19, 1987 issued by the- state government in exercise of its powers under section 29 of u. p..regulation of cold storages act, 1976 (the 'act', in brief) fixing the maximum hiring charges which a licencee may charge for storing potatoes in the cold storage including any other service rendered in ..... public interest would mean encouragement of the growth or proliferation of the cold storages or any other action which may subserve the dominant object of the act preservation of agricultural produce which includes potatoes ensuring continued availability of the produce to the community at large throughout the year and mitigation of hardship to ..... notification on the ground that the recommendation of the advisory board that cold storages constructed after october, 1983 might be exempted from the operation of the act was wrongly disregarded by the stategovernment is also unsustainable. we are concerned here with the validity of the fixation of maximum charges under section 29. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1988All305
..... principles enunciated therein cannot be applied. he also pointed out that the full bench has not taken into consideration the provisions of section 13 of the general clauses act according to which words in singular include the plural. thus, it was contended that the word landlord' would include its plural i.e. landlords. where there ..... or implied, of the other co- lessors for launching the proceedings. it is urged that what was implicit in this finding was that the applicant landlord was acting for and on behalf of the entire body of landlords, if not with express consent atleast impliedly while collecting rent from the tenant and when launching eviction proceedings ..... and a tenant who pays it to the one whom he recognises as landlord. the complications of estoppel or even the concept of the transfer of property act need not necessarily or inflexibility be imported into the proceeoings under the rent control law tried by special tribunal under a special statute.' (emphasis provided)'in this .....
Tag this Judgment!Court : Allahabad
Reported in : [1989(59)FLR153]; (1990)ILLJ273All
..... parties thereto, with the result that the workmen notwithstanding such a settlement could raise an 'industrial dispute' on the identical matter agreed upon by their union. by the same amending act, the definition of 'settlement' was also amended, as the original definition contemplated only 'a settlement arrived at in the course of conciliation proceedings'. this sub-section provides that a settlement ..... aforesaid transfer order was passed at the behest of the general secretary of the staff association.7. sub-section (1) of section 18 of the industrial disputes act, which was introduced by the amending act of 1956, was enacted to remedy a defect in the existing law. prior to the amendment, there was no provision to make such settlements binding even on .....
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