Court : Allahabad
Reported in : 2005(4)AWC3563; 2005(3)ESC2209
..... in bharat barrel & drum mfg. co. private ltd. and anr v. the employees estate insurance corporation, : (1971)iillj647sc ; state of mysore and ors. v. v.k. kangan and ors., : [1976]1scr369 ; govind lal chaggan lal patel v. the agriculture produce market committee and ors., : [1976]1scr451 ; dalchand v. municipal corporation, bhopal and anr,, : 1983crilj448 ; ganesh prasad sah kesari and anr. v. lakshmi narayan gupta ..... any form of amendment, and therefore, it is beyond imagination that it can be eroded by the executive on its whims without any reason. the constitution accords full faith and credit to the act done by the executive in exercise of its statutory powers, but they have a primary responsibility to serve the nation and enlighten the citizens to further strengthen .....
Tag this Judgment!Court : Allahabad
Reported in : 2001(3)AWC2067; (1999)3UPLBEC1689
..... development of new market, areas and for efficient data collection and processing of arrivals in the mandisand for establishment of various markets in the state of u. p. apart from the agricultural producer certain other transactions have also been included within the ambit of levy of fee in which both sides are traders and neither side is ..... in the market area at such rates, being not less than one per centum and not more than two per centum of the price of the agricultural produce so sold, as the state government may specify by notification, and such fee shall be realised in the following manner : (1) if the produce is sold through a ..... and scales in the market. the government of india and the various committees and commissions appointed to study the condition of agricultural markets in the country have also been inviting the attention of the state government from time to time towards improving the conditions of these markets. the proposal to enact a marketing legislation was first .....
Tag this Judgment!Court : Allahabad
Reported in : 2000(3)AWC2139; (2002)3UPLBEC2351
..... as well as the aperture of the connecting apparatus fixed to the main (ferrule) ; as held in air 1988 sc 1009, (paras 7 and 8), municipal corporation greater bombay v. nagpal printing mills and another. the argument of the petitioners, contrary to the above is thus without substance. contention no. viii : 56. ..... of the 21st century. global water consumption rose six fold between 1900 and 1995-more than double the rate of population growth--and continues to grow rapidly with agricultural, industrial, and domestic demand on constant increases.' 11. broadly following salient aspects may be highlighted : (1) access to potable water is entitlement by birth ..... functions satisfactorily. news reports appearing now and then in newspaper bear testimony to the above. severe water crisis. in various cities, particularly (kaval towns in the state), manifested itself in the form of public agitation--like dharna road blockades (chakka jam), etc., sometimes turning into law and order problem. 18. problem is .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1973All596
..... thus evident that the restriction placed on letters patent appeals is with the intention to secure early adjudication of disputes pertaining to agricultural land, and with this aim in view the state legislature can enact law to bar letters patent appeals on subject-matters within its legislative field, even though such appeals fall within ..... of constitutionality cannot be carried to the extent of always holding that there must be some undisclosed and unknown reasons for subjecting certain individuals or corporations to hostile or discriminating legislation. the above principles will have to be constantly borne in mind by the court when it is called upon to ..... [1954]26itr758(sc) ; hans mutter of nurenburg v. supdt, presidency jail. calcutta : 1955crilj876 ; rustom cavasjee cooper v. union of india. : [1970]3scr530 and british coal corporation v. the king. air 1935 pc 158). they are not to be construed in a narrow and pedantic manner, ( : [1954]26itr758(sc) ; united provinces v. mt. atica .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1970All620; [1970]75ITR741(All)
..... legislature to classify is of wide range and flexibility so that it can adjust its system of taxation in all proper and reasonable ways. (khandige sham bhat v. agricultural income-tax officer, air 1963 sc 591). thus, it is for the legislature to choose the -basis for classification. it is not for the courts to judge ..... of law arising out of the tribunal's order passed in the assessment proceedings. the tribunal on 15th september, 1967, referred one question of law relating to the credit balance in the petitioner's sales tax account, which had been treated as an income. the petitioner filed an application in this court under section 66 (2) ..... to sustain the presumption of constitutionality the court may take into consideration matters of common knowledge, matters of common report, the history of the times and may assume every state of facts which can be conceived (dalmia's case, : [1959]1scr279 proposition (e)). 5. the classification may be founded on different bases, namely, geographical or .....
Tag this Judgment!Court : Allahabad
Reported in : (2000)67TTJ(All)247
..... how the assessing officer came to the conclusion that the whole of the purchases from these parties were bogus. similarly in case of m/s bhagwati sales corporation and m/s p.b. traders, the assessing officer should have called for their books of account or should have investigated their business interest. further, ..... required, by applying this principle, no additional requirement of working capital is called for to transact the undisclosed business. inter alia it was argued that the credit transactions in steel trade are very common and assessee could have very well managed the affairs of undisclosed transactions, whatsoever, even without additional funds.the argument ..... for initiation of reassessment proceedings under section 147 that a status of a person, to be reassessed or assessed, must be specified, mentioned and clearly stated in the notice itself.respectfully following the ratio of this decision we are of the opinion that it is a condition precedent for initiation of assessment .....
Tag this Judgment!Court : Allahabad
..... empowers the state government to legislate the law with regard to local government and local authorities, village administration, land and land revenue including assessment and collection of revenue, taxes on agricultural income etc. for convenience, they are reproduced as under:- "5. local government, that is to say, the constitution and powers of municipal corporations, improvement ..... grant and the law to be made for the authorisation of appropriation of moneys out of the consolidated fund of the state to meet such expenditure or grant. 206. votes on account, votes of credit and exceptional grants.- (1) notwithstanding anything in the foregoing provisions of this chapter, the legislative assembly of a ..... of the government of india or the government of a state shall be credited to the public account of india or the public account of the state and no money out of the consolidated fund of india or the consolidated fund of a state shall be appropriated except in accordance with law and for .....
Tag this Judgment!Court : Allahabad
Reported in : [1972]29STC15(All)
..... be struck down by courts. the learned chief justice also pointed out the basic difference between delegation of power of taxation to a municipal corporation and the state government in paragraph 27 of the judgment, material passages wherefrom have been quoted earlier.38. in view of the essential difference between delegation of powers of ..... rate. conferment of reasonable area of discretion by a fiscal statute has been approved by this court in more than one decision : see khandige sham bhat v. agricultural income-tax officer, kasaragod [1963] 3 s.c.r. 809. at the same time a larger statutory discretion placing a wide gap between the minimum and the ..... local area concerned; the necessity of adopting budget estimates each year ; even though the needs may be large they cannot be unlimited ; rates fixed by the corporation have to be submitted to the government for sanction and without such sanction there can be no imposition of tax; rates of taxation fixed, if unreasonable, can .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (2005)95TTJ(All.)489
..... found and seized from the premises of m/s jalan enterprises belonged to the appellant. (d) the share capital/share application money and cash credits relating to corporate persons as well as non-corporate persons were duly recorded in the appellant's books of account for the asst. yrs. 1993-94 to 1996-97 (date of search) ( ..... and non-corporate persons, respectively, during the periods relevant to asst. yr. 1994-95, cannot be appellant's undisclosed income and, therefore, we delete the same.for the reasons as stated above we delete the undisclosed income of rs. 11,83,000 computed by the ao by considering the cash credits to this extent and found credited in ..... stated that the query was outside the scope and purview of chapter xiv-b of the it act i.e., sections 158b(2), 158bh. the assessee-company's reply was the same which was given in the case of cash credits appearing in individual names as mentioned in the preceding paras. the assessee-company however, submitted 50 affidavits of corporate .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1989)28ITD85(All.)
..... as it was submitted that the assessee was liable to pay the above amount to the market committee in terms of section 27(1) of the bihar agricultural produce markets act, 1960.39. as stated above, the assessee's claim was not admitted by the commissioner of income-tax (appeals) in the assessment year 1976-77 and it was this ..... disallowance only to a sum of rs. 5,561. this represented the interest which the assessee was required to pay for late payment of the premium to the life insurance corporation. the commissioner of income-tax (appeals) found that the payment of this amount was required by the l.i.c. by a letter dated 11-4-1980. according ..... maintenance in any particular, way did not affect the legal position. he observed: what has happened factually in this case is that receipts on account of sales tax was not credited to the trading' account. necessarily, therefore, corresponding debit entry on account of sales tax liability could not be made in profit & loss account. but so far as the .....
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