J.K. Iron And Steel Co. Ltd., ... vs Labour Appellate Tribunal Of ...
Judges: R Dayal, Mukerji
09 April, 1953·9. To extend a certain period is the same thing as to enlarge that period. The words "to extend" and "to enlarge" are synonymous. Whenever any period fixed for doing a certain thing is extended, the extension would commence from the point of time when the earlier period ends. The contention, therefo...
High Court Of Judicature at Allahabad
The State vs Pyarey Mohan Lal Srivastava
Judges: Sapru, Mukerji
08 April, 1953·"7(1) Notwithstanding anything contained in the Code of Criminal Procedure 1898 (Act 5 of 1898) or in any other law the offences specified in Sub-section (1) of Section 6 shall be triable by Special Judges only. ' 2. Every offence specified in Sub-section (1) of Section 6 shall be tried by the Speci...
High Court Of Judicature at Allahabad
Works Manager, Carriage And Wagon ... vs Mahabir
Judges: Sapru, Misra, B M Lal
06 April, 1953·"The seaman who on his way back to his ship has left the public highway with its risks common to all wayfarers and has entered the private premises of the harbour in which his ship lies with its special risks to which only those who have business at the harbour are exposed, seems to me to have come ...
High Court Of Judicature at Allahabad
Simbhaoli Sugar Mills Co. Ltd. vs Commissioner Of Sales Tax, U.P., ...
Judges: Malick, V Bhargava
06 April, 1953·1. This is an application under section 11(2) (b) of the U. P. Sales Tax Act (No. XV of 1048). The order of the Judge (Revisions) Sales Tax, U. P. was passed on 29-11-1950. The applicant then made an application under Section 11 that certain questions may be referred to this Court for decision. This...
High Court Of Judicature at Allahabad
Union Of India (Uoi) vs Firm Vishudh Ghee Vyopar Mandal
Judges: Sapru, Agarwala
02 April, 1953·3. The suit was resisted by the applicant the Union of India, on the ground that the opposite party had supplied adulterated ghee and the adulteration was brought about by fraud practised by the opposite party on the Union of India and the opposite party was not entitled to the money claimed. 4. It ...
High Court Of Judicature at Allahabad
Jethamal Sada Sukh vs Commr. Of Income-Tax
Judges: Malik, V Bhargava
01 April, 1953·2. Whether, in the circumstances of the case, the date of succession for purposes of Section 25 (4), Income-tax Act is the date of actual succession viz. 1-11-41 as fixed in the order passed under Section 25A(1) or the date on which the order is actually passed during the assessment year 1944-45? 3....
High Court Of Judicature at Allahabad
Dwarka Prasad Sheokaran Das, ... vs Commr. Of Income-Tax, U.P., ...
Judges: Malik, V Bhargava
01 April, 1953·"('a) Whether the findings of the Appellate Assistant Commissioner in assessment proceedings are relevant for the purpose of deciding the penalty proceedings; and (b) If so, whether they operate as 'res judicata'?" 2. The assesses in this case is a firm consisting of four partners. During the assess...
High Court Of Judicature at Allahabad
P.C. Dwadash Sherni And Co. Ltd. vs Commr. Of Income-Tax, U.P. And ...
Judges: Malik, V Bhargava
01 April, 1953·"Whether, under the circumstances of the case proviso (b) to Section 28 (1) entitles an assessee who has failed to comply with a notice under Sub-section (2) of Section 22 to prove that he has no income liable to tax or his income is below the assessable limit?" Learned counsel for the Department ag...
High Court Of Judicature at Allahabad
Daya Shanker vs Commissioner, Agricultural ...
Judges: Malik, V Bhargava
01 April, 1953·1. This is an application under Section 24 Sub-section (4), U. P. Agricultural Income-tax Act, 1948 (Act 3 of 1949). Sub-section (4) of Section 24 provides that: "If the Board reject the application under Sub-section (2) or refuse to state the case on such application, the assessee may within three ...
High Court Of Judicature at Allahabad
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