Sri Ganesh Prasad vs The State Of U.P. And Ors.
Judges: S Chandra, N Ojha
29 March, 1974·2. It was urged by learned counsel for the appellant that the writ petition not haying been dismissed summarily but having been admitted, the learned Single Judge was not right in dismissing it on the date of the final hearing on the ground that the appellant had an alternative remedy. Reliance was ...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs Mohd. Farooq
Judges: S Chandra, H Seth
29 March, 1974·1. The question referred to us is : "whether small nails used as shoe material was taxable as hardware within the meaning of Notification No. ST-1367/X-1045(19)-1960 dated 5th April, 1961? 2. A Division Bench of this Court in Commissioner of Sales Tax v. Aftab Husain Imdad Husain [1970] 25 S.T.C. 47...
High Court Of Judicature at Allahabad
Amar Chand Ojha vs The Sales Tax Officer And Ors.
Judges: S Chandra, H Seth
29 March, 1974·1. Amar Chand Ojha has filed this petition under Article 226 of the Constitution, seeking to challenge the proceedings for recovery of sales tax for the year 1965-66 assessed on the firm Kani Ram Nand Kishore, from him. 2. During the assessment proceedings the petitioner appeared before the Sales Ta...
High Court Of Judicature at Allahabad
Nagrat Paints vs Union Of India (Uoi)
Judges: S Chandra, Gulati
28 March, 1974·2. On receiving these two notices of demand the petitioner made two representations to the Assistant Collector, Central Excise, Kanpur, those Representations were forwarded to the Superintendent, Central Excise, S.R.P. IV. Kanpur. for adjudication. That authority without giving any notice to the pet...
High Court Of Judicature at Allahabad
The Mirzapur Electric Supply ... vs The State Of Uttar Pradesh And Ors.
Judges: G Mathur, J Sinha
28 March, 1974·5. In Writ Petition No. 4814 of 1973, the Bareilly Electricity Supply Company Limited is the main petitioner. It holds a generating and distributing licence under the Indian Electricity Act, 1910. The Board, in 1961, declared a scheme in respect of the area of the petitioner company. Negotiations to...
High Court Of Judicature at Allahabad
Lala Lakshmipat Singhania vs Commissioner Of Income-Tax
Judges: S Chandra, H Seth
28 March, 1974·2. The facts leading to the present reference briefly stated are that the assessee, L. Lakshmipat Singhania, was a director of J. K. Jute Mills Co. Ltd. in the years 1955-56 and 1956-57. He resigned as a director in the year 1956. Later on he was appointed as a financial adviser to the J.K. Jute Mil...
High Court Of Judicature at Allahabad
Lala Lakshmipat Singhania vs Commissioner Of Income-Tax, ...
Judges:
28 March, 1974·Section 2(24) of the Income-tax Act defines income as including, - "(i)....... (ii)....... (iii)...... (iv) The value of any benefit or perquisite, whether convertible into money or not, obtained from a company either by a director or by a person who has a substantial interest in the company, or by ...
High Court Of Judicature at Allahabad
Income-Tax Appellate Tribunal vs Madan Mohan
Judges: S Chandra, H Seth
27 March, 1974·3. The department went up in appeal to the Tribunal. The Tribunal held that the exemption given by Clause (c) of Section 34(1) was total. In other words, the value of the residential house is not only excluded from the estate duty but is also excluded for the purposes of determining estate duty. Cla...
High Court Of Judicature at Allahabad
Sholamal Zalim Singh vs Commissioner Of Sales Tax
Judges: S Chandra, H Seth
27 March, 1974·I find the explanation of the assessee unsatisfatory. The account books do not show that the assessee had taken any amount to his house. The account books should show every transaction of cash. It may be pointed out that the contention of the department that a sum of Rs. 1,600 was utilised for suppr...
High Court Of Judicature at Allahabad
Kallu Ram vs The State Of Uttar Pradesh
Judges: H Swarup
26 March, 1974·2. Learned Counsel for the applicant contends that Section 3 of the Act is ultra vires. The relevant portion of the section runs as follows: Whoever is found or is proved to have been in possession of any railway property reasonably suspected of having been stolen or unlawfully obtained shall, unles...
High Court Of Judicature at Allahabad
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