Smt. Roori Devi vs Asst. Custodian General And Ors.
Judges: V Oak, S Singh
31 March, 1970·(e) "property" includes any property, right or interest, but does not include a mere right to sue or a cash deposit in a bank. Section 5. Vesting of evacuee property in the Custodian. (1) Subject to the provisions of this Ordinance, all evacuee property situated in the United Provinces shall vest in...
High Court Of Judicature at Allahabad
District Co-Operative ... vs Commissioner, Sales Tax
Judges: S Chandra, R Gulati
27 March, 1970·1. The Additional Revising Authority, Sales Tax, Varanasi, has referred the following question of law for the opinion of this court:- Whether 'coal dust' in which the assessee deals, comes within the description 'coal' mentioned in Notification No. St-911/X dated 31st March, 1956, or is a commodity ...
High Court Of Judicature at Allahabad
Amrish Chandra Surendra Kumar vs Commissioner, Sales Tax
Judges: S Chandra, R Gulati
20 March, 1970·4. At the instance of the assessee the revising authority has submited the following questions of law for our opinion: (1) In a case in which assessee's appeal has been dismissed on the point of limitation only, without entering into merits of acceptance or rejection of accounts or of quantum and th...
High Court Of Judicature at Allahabad
Roopnarain Ramchandra vs Commissioner Of Income-Tax
Judges: R Pathak, T Mukerjee
18 March, 1970·For the reasons stated hereunder, the Commissioner of Income-tax, Uttar Pradesh, Lucknow, hereby transfers under Sub-section (7A) of Section 5 of the Indian Income-tax Act, 1922 (XI of 1922), the case particulars of which are mentioned in column 3 of the schedule hereto annexed, to the Income-tax Of...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Shiv Nath Prasad
Judges: R Pathak, T Mukerjee
18 March, 1970·4. The assessee then appealed to the Tribunal. Before the Tribunal it was contended on behalf of the assessee that the sales tax collected by it was not a trading receipt at all. It had to pay the entire amount collected by it to the Government. It was argued that the assessee maintained its account...
High Court Of Judicature at Allahabad
Shadi Cycle Industries vs Commissioner Of Sales Tax
Judges: S Chandra, R Gulati
17 March, 1970·(2) If the answer to question No. (1) is in the affirmative, whether such leather covers were taxable as unclassified goods or leather goods or as accessories of cycle or as cycle parts? 2. The dispute between the assessee and the revenue relates to assessment year 1961-62 and concerns the turnover ...
High Court Of Judicature at Allahabad
State Of U.P. And Ors. vs Vishweshwar Dayal
Judges: V Oak, J Lal
16 March, 1970·3. The learned single Judge however allowed the writ petition on another point. It has been found that a good deal of leave was due to the petitioner in his leave account in December, 1967, The result of the order dated 11-12-1967 was that the petitioner was unable to avail of that leave. This posit...
High Court Of Judicature at Allahabad
Vidhydhar Dube And Ors. vs Har Charan And Ors.
Judges: A Kirty, H Swarup
16 March, 1970·3. The court below also came to the conclusion that the plaintiffs had no right to withdraw the suit under Order 23, Rule 1 (1), Civil P. C. without leave of the Court at the appellate stage. 4. The learned counsel for the applicant has contended that the court below was in error in holding that the...
High Court Of Judicature at Allahabad
Ganga Saran And Ors. vs Naryan Das
Judges: G Prasad
16 March, 1970·2. The plaintiff and the defendants are co-owners of a shop, the share of the plaintiff being one half. The shop needed some urgent repairs. The plaintiff called upon the defendants to make the repairs and take from him half of the cost. In the alternative he asked the defendants to allow him to hav...
High Court Of Judicature at Allahabad
Ramashanker Pathak vs The Collector, Central Excise, ...
Judges: D Mathur, M Shukla
13 March, 1970·(b) for the sole purpose of enabling any person to receive any pension or charitable allowance."; It shall be found that prior to the amendment affidavits made for the immediate purpose of being filed or used in any Court or before an officer of any Court were exempted from duty; but as a result of ...
High Court Of Judicature at Allahabad
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