Shri Gaur Dhan Co-Operative ... vs The Collector And District ...
Judges: C Singh
16 May, 1972·On the 4th August, 1970 Babulal Sharma filed a writ petition No. 3587 of 1970 challenging the decision of the Land Acquisition Officer dated 18th June, 1969, rejecting an application purported to have been made by him under Section 49 of the Act, and the order passed on the review application made b...
High Court Of Judicature at Allahabad
The Indian Iron And Steel Co. Ltd. vs Sales Tax Officer And Anr.
Judges: R Gulati, H Seth
15 May, 1972·3. Now, Section 22 has a limited scope. It cannot be used to rectify every type of mistake. In Concrete Spun Pipe Works v. The Sales Tax Officer, Sector V, Kanpur [1969] 24 S.T.C. 48, this court has clearly laid down that the jurisdiction of the assessing authority under Section 22 is confined to th...
High Court Of Judicature at Allahabad
Mst. Abida Khatun vs General Manager, Diesel ...
Judges: S Chandra, M Shukla, K Seth
15 May, 1972·24. The conditions or obligations of employment were referable to the duties of the workman, express or implied. Courts differed on the nature and scope of duty. In Hewitson's case (supra) the majority in the House of Lords took a strict view. It was held that the workman should be under the control...
High Court Of Judicature at Allahabad
Shekhar Chand vs Radhey Shiam And Ors.
Judges: K Srivastava
11 May, 1972·2. Radhey Shiam obtained a money decree against Pirthi Singh and Mangal Sen. The property was put to auction. It was purchased by Shekhar Chand on 15-11-1962 for Rs. 1250/-. The amount was less than the decretal amount due to him. The sale was confirmed on 18-10-1963. At the instance of Radhey Shiam...
High Court Of Judicature at Allahabad
Himalaya Transport And ... vs The State Of U.P. And Ors.
Judges: C Singh
11 May, 1972·2. Section 1 (3) of the Defence of India Act, 1962 prescribed the period during which the Act was to remain in force. Even after the expiry of the period set out therein, Sub-clauses (a), (b), (c) and (d) of this sub-section provided for the continuance of certain orders etc. Counsel for the respond...
High Court Of Judicature at Allahabad
Municipal Board, Farrukhabad vs Babu Ram And Ors.
Judges: S Chandra, K Seth
10 May, 1972·3. It appears that the Municipal Board had under Section 299 of the U. P. Municipalities Act framed and published certain bye-laws for regulating the markets within the municipal limits and also within an area of one mile around the municipal limits of Farrukhabad-cum-Fatehgarh Municipality. The bye...
High Court Of Judicature at Allahabad
Siya Ram And Ors. vs State Of Uttar Pradesh
Judges: S Dwivedi, H Swarup, C Singh
08 May, 1972·2. Whether the document under reference is already properly stamped with a duty of Rs. 2.25?" The facts necessary for an answer to these questions may be shortly stated. Siya Ram, Kailash Nath and Smt. Kunnan Devi executed a document on the 4th of September, 1969, in which there was a recital that t...
High Court Of Judicature at Allahabad
Sri Noor Mohd. vs Sri Nanwa And Anr.
Judges: K Asthana
08 May, 1972·2. Both the courts below have held on the reading of the contents of the notice that the lawyer not having been authorised to receive the arrears of rent the tender made to him would not amount to a compliance of the demand. 3. I have heard at some length the learned counsel for the parties. It was ...
High Court Of Judicature at Allahabad
Seth Banarsi Das Gupta vs Commissioner Of Income-Tax
Judges: S Dwivedi, R Gulati
05 May, 1972·3. Whether, on the facts and in the circumstances of the case, the amounts of Rs. 16,000 and Rs. 41,805 received by the assessee-family from Kashiram and Devi Chand, respectively, constituted its income ? 4. Whether, on the facts and in the circumstances of the case, the following expenses are permi...
High Court Of Judicature at Allahabad
Seth Banarsi Das Gupta vs Commissioner Of Income-Tax And ...
Judges: S Dwivedi, R Gulati
05 May, 1972·5. There are two broad requirements which must be satisfied before any deduction can be allowed under this provision : (i) the expenditure must be expended or laid out wholly and exclusively for the purpose of the business ; and (ii) the expenditure must not be of a personal or capital nature. As re...
High Court Of Judicature at Allahabad
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