Gappumal Kanhaiyalal vs Commissioner Of Income-Tax, C. P. ...
Judges:
31 August, 1944·As the last point concerns only one of the tax is I will deal with it first. I agree with the Tribunal that the water tax is a true tax and not a payment for water supplied. The proceeds of the tax are employed in supplying water at least within certain limits of amount to the whole community. Nobod...
High Court Of Judicature at Allahabad
Gappumal Kanahiyalal vs Commissioner Of Income-Tax, ...
Judges:
31 August, 1944·2. The gist of the matter is that the assessee maintains: (1) that the amounts paid on account of house-tax and water-tax are not part of the annual value of the property within the meaning of Section 9, Income-tax Act; (2) that the amounts paid on account of these taxes should be deducted from the ...
High Court Of Judicature at Allahabad
Nawab Col. Dr. Sir Hafiz Mohd. ... vs Shiam Lal And Ors.
Judges:
30 August, 1944·4. Defendants 1 to 3 went up in appeal. The learned Civil Judge found that mauza Chhatari had ceased to be an agricultural village. He held further that the materials of the disputed house were not supplied by the plaintiff. In his opinion the conversion of the residential house into a shop was not ...
High Court Of Judicature at Allahabad
Shivkali Goswami vs Emperor
Judges:
28 August, 1944·The Ordinance does not in any way, in my judgment, run counter to Clauses 20 or 21. Those clauses constitute this Court as a Court of appeal or a Court of revision from the criminal Courts exercising jurisdiction within the territorial limits of the jurisdiction of this Court. The tribunal sitting a...
High Court Of Judicature at Allahabad
Shamlal Prag Narain vs Commissioner Of Income-Tax, U. P. ...
Judges:
17 August, 1944·The Income-tax Officer in making assessment for the year 1937-38 disallowed certain items on account of alleged depreciation in machinery and on account of interest paid by the applicants, the assessee. The applicants, then appealed to the Assistant Commissioner, who with sight modifications, affirm...
High Court Of Judicature at Allahabad
Khuda-I-Tala Through K.B. Qazi ... vs Mt. Hamida Khatoon
Judges:
16 August, 1944·4. It would thus appear that in spite of the notice which the plaintiff appellant received on 19th October 1937, he entertained no doubt at all as to the fact that the defendant-respondent had a good title to the property covered by the agreement. He remained absolutely silent and took no further st...
High Court Of Judicature at Allahabad
Amar Nath vs Dwarka Das Jai Kishun Das
Judges:
15 August, 1944·2. The plaintiff-respondent produced the deed of sale transferring the ornaments to him executed by Mt. Jiwan Kunwar on 29th September 1934. The consideration, a sum of Ks. 8000, was paid by means of a cheque drawn by Dwarka Das Jai Kishen Das on the Imperial Bank in favour of Mt. Jiwan Kunwar. The ...
High Court Of Judicature at Allahabad
Mustafa Khan vs Ram Bharosey
Judges:
14 August, 1944·ORDER Waliullah, J. 1. This is an application in revision against an order passed by the Judge of Small Cause Court of Cawnpore. The learned Judge has held that the execution application filed by the applicant was barred by time. The opposite party - judgment-debtor - was admittedly an agriculturist...
High Court Of Judicature at Allahabad
Jugal Singh Alias Jugal Kishore vs Lochan Singh And Ors.
Judges:
09 August, 1944·4. We have heard the learned Counsel for the parties and in our opinion this appeal has got no force and must be dismissed. It has been argued that under the decree No. 31 of 1928 Darbari Lal was not vested with any title in the property in village Nehrai. His title was contingent on the payment of ...
High Court Of Judicature at Allahabad
Surya Pal Singh vs Netrapal Singh
Judges:
09 August, 1944·1. This is a defendant's appeal arising out of a suit for recovery of profits for the years 1342 to 1345 F. for Rs. 135-8-4 by a cosharer against the lambardar under Section 226, Agra Tenancy Act (3 of 1926). Various defences were raised but the. two with which I am concerned at this stage, were tha...
High Court Of Judicature at Allahabad
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