Court : Allahabad
Reported in : (1991)98CTR(All)249; [1992]196ITR743(All)
..... proceedings initiated against the assessee without issuing such fresh notice are illegal. it is after this judgment that parliament enacted the taxation laws (continuation and validation of recovery proceedings) act, 1964, appropriately amending section 225 and providing that, in a case of reduction of tax in appeal or other proceeding, it is not necessary ..... , thesituation would have been different if the act contained a provision which kept such an order of attachment alive and subsisting in cases where the assessment order which gave rise to the demand (consequent ..... a situation, the order of attachment issued under section 226(3) cannot survive ; it has no independent existence. unless there is a provision in the act or the rules which keeps the order of attachment alive and subsisting notwithstanding the setting aside of the assessment order, it cannot survive. in other words .....
Tag this Judgment!Court : Allahabad
Reported in : 1998(3)AWC1712
..... committee or a sub-committee appointed for the purpose may, at any time, alter or amend the assessment list:(a) by entering therein the name of any person or any property which ought to have been entered or any property which has become liable to taxation after the authentication of the assessment list ; or (b) by substituting therein for the ..... of review by the executive committee in respect of its earlier order. so far as section 213 of the act is concerned, it does not provide for review of its own order. it is a settled principle of law that unless review is specifically provided for such power cannot be inher in the authority but the exception to the ..... said interpretation would be unless the statute otherwise implies such a situation, the review cannot be wholly barred. in section 213 of the said act, it has been provided that the .....
Tag this Judgment!Court : Allahabad
Reported in : (1998)2UPLBEC1217
..... a court of appeal. he certainly has a power under section 68 of u.p. state universities act to correct the invalid and incorrect decision. it has been further stated by learned counsel for the petitioner that by amendment made in statute in 1980 relevant subject matter would cannot shukla-yajurveda equivalent to rigveda. we are ..... article 14 of the constitution of india lays down that every person who is qualified has equal right for consideration on the post. it deals with equality before law. article 16 of the constitution of india deals with equal opportunity in the matter of public employment. arbitrariness and unreasonableness in the matter of procedure followed for ..... adequate degree and is proficient for teaching in rig-veda, the concerned subject. the chancellor had, however, lost sight to this fact and committee error of law resulting into miscarriage of justice.5. it is further submitted in para no. 15 of the writ petition that department of veda consists of six subjects namely-rig .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1997All323
..... 11. i may now move to the question of the scope of section 115, c.p.c. this section in the c.p.c. has been amended for the state of u.p. and the law that stands for u.p. slates that the high court in cases arising out of original suits or other proceedings of the value of rs. 20 ..... 2 to invoke the provisions of order 7, rule 11, of the code of civil procedure which are required to be adjudicated with reference to the amended pleading alone. the civil judge is commanded to act accordingly and not as per the interpretation put forward by him or by any one else.' it was indicated that the civil judge was required to ..... the validity of registration of the plaintiffstrade mark is questioned, by the defendants orwhere in any such suit, the defendants raise a-defence of any infringement under section 30 ofthe act and the plaintiffs question the validity ofthe registration of the defendant's trade mark,the issue as to the validity of the registration ofthe trade mark concerned shall be determinedonly .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1973All532; [1973]90ITR73(All)
..... remuneration made by a firm to any partner of the firm;' the sub-section was added to the main enactment under amending act no. vii of 1939. before the incorporation of this sub-section there was some controversy and the law laid down generally was that the nature of the payment must be looked into to determine whether the payment was made as ..... matters, on the supposition that the intention was to cover only those payments which has been made voluntarily by the firm to its partner. it is a settled law that even in taxation matters it is not open to read into the enactment words which are not there or to disregard words which are actually to be found in it. see the ..... be interpreted as it is and a different meaning cannot be given simply because it was applied differently to an assessee. to avoid double taxation it shall be open to that person to seek remedy according to law.12. to sum up the payment of rs. 23,422/- to the members of the board of management, who were partners of the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1985All356
..... merely because of some mistake, negligence, inadvertence or even infraction of the rules of procedure. 'the court always gives leave to amend the pleading of a party, unless it is satisfied that the party applying was acting mala fide, or that by his blunder, he had caused injury to his opponent which may not be compensated for by an ..... proposed to be set up by the amendment (mulla : civil p.c. vol. ii, 14th edition : 1018). if the amendmentsought is ..... : (see ganesh trading co. v. moji ram : [1978]2scr614 ). the law does not stand on mere technicality but it is a relevant consideration that there is no injustice caused in the process to the other side. leave to amend will not be given if the party applying is acting mala fide : as where there is no substantial ground for the case .....
Tag this Judgment!Court : Allahabad
Reported in : (1987)61CTR(All)228; [1987]168ITR481(All)
..... in the explanation is fifteen days from the date of the search. there is no power vested in the commissioner to extend that period of time. when the law provides for a specific period of time and does not give the authority, as to who is to entertain such an application for enlarging time, the time so ..... the petitioner. thereupon, the income-tax officer, vide his letter dated february 11, 1985, invited the petitioner's attention to the explanation 2 to section 273a of the act which reads as under :'explanations.--where any books of account, other documents, money, bullion, jewellery or other valuable article or thing belonging to a person are seized under ..... for the two assessment years. but the income-tax officer directed the department to issue penalty notice under sections 271(1)(a), 271(1)(c) and 273 of the act in respect of both these assessment years. thereupon, notices have been served upon the petitioner and the income-tax officer, central circle, meerut, is proceeding in the matter .....
Tag this Judgment!Court : Allahabad
Reported in : 1998(4)AWC104
..... attaining that age but before attaining the age of eighteen years. explanation.--this clause applies whether the marriage was solemnized before or after the commencement of the marriage laws (amendment) act, 1976 (68 of 1976).' 11. the conditions laid down by the legislature is required to be proved by the persons who presents the petition for dissolution ..... to be a distant maternal uncle of the wife. he has categorically stated that after marriage, the husband has been making some demand from his father-in-law who is a retired personnel and not in a position to fulfil the demand, which has resulted into dispute. he has further stated that he-too had ..... , and its grammatical variations and cognate expressions shall be construed accordingly. (***) (1a) either party to a marriage, whether solemnized before or after the commencement of this act, may also present a petition for the dissolution of the marriage by a decree of divorce on the ground : (i) that there has been no resumption of .....
Tag this Judgment!Court : Allahabad
Reported in : 1999(3)AWC1872
..... ) every person who. as aconsequence of theacquisition of estatesbecomes an asami undersections 11. 13 or 21; (b) every person who was admitted before the commencement o', the uttar pradesh land law (amendment) act, 1977 by a bhumidhar or sindar or, after such commencement, by a bhumidhar as a lessee of the land comprise in his holding in accordance with the provisions of this ..... u. p. zamindari abolition and land reforms rules, 1952, shall be and be always deemed to have been made under the u. p. zamindari abolition and land reforms act. 1950 as amended by the uttar pradesh land laws (second amendment) act, 1961, as if this section has been in force on all material dates and shall accordingly continue in force until altered or repealed or .....
Tag this Judgment!Court : Allahabad
Reported in : [1970]25STC218(All)
..... carrying on the business of buying or selling the goods in uttar pradesh whether for commission, remuneration or otherwise.' an explanation, added by the u.p. sales tax (amendment) act, 1959, reads:explanation.-a factor, a broker, a commission agent or arhati, a del credere agent, an auctioneer, or any other mercantile agent by whatever name called, ..... the principal for determining his liability to sales tax? 2. the u.p. sales tax act was amended by the u.p. sales tax (amendment) act, 1959, with effect from 1st april, 1959, and we are concerned with the provisions of the act as they stood then.3. section 3 provides that every dealer shall for each assessment year ..... specified deductions from the gross turnover. the scheme, therefore, appears to be this that for determining whether a dealer falls within the net of taxation spread by the u.p. sales tax act, one of the considerations to be examined is : 'is his gross turnover of the assessment year in excess of the prescribed limit?' if it .....
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