Om Shanti Swarup vs Prasanna Kumar
Judges: H Swarup
09 October, 1974·4. The trial court for refusing to exercise the discretion under Section 114 in favour of the tenant took into account three circumstances viz., that even earlier the defendant had failed to pay rent voluntarily and the plaintiff had to file a suit for recovery of the same, that the pleas taken in t...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Shiv Shanker Lal Ram Nath
Judges: S Chandra, H Seth
09 October, 1974·2. The assessee in this case is a partnership firm carrying on business under the name and style of Messrs. Shiv Shanker Lal Ram Nath. The two questions mentioned above arise in connection with its assessment for the year 1962-63. Earlier, seven persons carried on the partnership business under the ...
High Court Of Judicature at Allahabad
Annapurna Biscuit Mfg. Co. And ... vs State Of U.P. And Anr.
Judges: S Chandra, K Seth
08 October, 1974·The petitioners carry on business of manufacture and sale of biscuits at Kanpur. By notifications dated 1st July, 1968 and 18th August, 1967,issued under U.P. Sales Tax Act cooked food, including sweetmeats and confectionery, other than sold in sealed or tinned containers, were made liable to sales ...
High Court Of Judicature at Allahabad
Annapurna Biscuit (Mfg.) Co. And ... vs The State Of U.P. And Anr.
Judges: S Chandra, K Seth
08 October, 1974·1. The petitioners carry on business of manufacture and sale of biscuits at Kanpur. By notifications dated 1st July, 1968, and 18th August, 1967, issued under the U. P. Sales Tax Act, cooked food, including sweetmeats and confectionery, other than sold in sealed or tinned containers, were made liabl...
High Court Of Judicature at Allahabad
Charan Singh vs The Iqbalpur Co-Operative Cane ...
Judges: D Mathur, N Ojha
07 October, 1974·3. The defendants raised an objection to the jurisdiction of the Civil Court and the leained Civil Judge framed the following preliminary issue: "Is the suit cognizable by the Civil Court in the face of Rule 115 of the Rules framed under Section 43. Co-operative Societies Act." 4. Relying upon the d...
High Court Of Judicature at Allahabad
Kunj Behari Lal vs Sales Tax Officer, Moradabad And ...
Judges: S Chandra, Y Nandan, K Seth
07 October, 1974·The material facts giving rise to this reference are that Messrs. Bharat Ice, Oil ,and Allied Industries was a Hindu undivided family firm. Kunj Behari Lal was the Karte of the family, The firm was registered as a 'dealer' under the U. P. Sales Tax Act -- hereinafter referred to as the Act. The firm...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs Fateh Chand Mahajan
Judges: S Chandra, K Seth
04 October, 1974·5. The notification dated 1st October, 1965, has an entry "footwear". There is no other entry in any other notification dealing with shoes of any particular kind, including shoes that are usually worn by sportsmen while participating in sports, like hockey, football, cricket or athletics. If the sho...
High Court Of Judicature at Allahabad
Khazanchi Paper And Board Mill vs Supdt. Of Central Excise
Judges: R Gulati
04 October, 1974·3. It is true that the case of the petitioner was that he had merely shifted his factory from Govindnagar to the Cooperative Industrial Estate after having disposed of the old and worn out machines. But the authorities had been misled by this statement. This is dear from the order of the Supdt., Cen...
High Court Of Judicature at Allahabad
Smt. Vijai Devi And Ors. vs Ram Swarup
Judges: H Swarup
01 October, 1974·"(1) Where and in so far as a decree (or on Order) is varied or reversed, the Court of first instance shall, on the application of any party entitled to any benefit by way of restitution or otherwise, cause such restitution to be made as will, so far as may be, place the parties in the position whic...
High Court Of Judicature at Allahabad
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