Sri Mohammad Nazirul, Haq & Ors. vs Deputy Transport Commissioner ...
Judges:
30 July, 1976·"It is true that the said decisions were given with reference to either section 34(i) of the Income Tax Act or section 14 of the Business Profit Tax Act but so far as the present enquiry is concerned the said sections are pari materia with section 11-A of the Act. In construing the meaning of expres...
High Court Of Judicature at Allahabad
Syed Ahmad And Ors. vs Rais Ahmed And Ors.
Judges: P Bakshi
29 July, 1976·4. Counsel for the opposite parties, on the other hand, has contended that the order dated 24th March, 1976 passed by the Sub-Divisional Magistrate was without jurisdiction. He submits that a preliminary order under Section 145(1) Cr.P.C. must precede the passing of an order attaching the disputed p...
High Court Of Judicature at Allahabad
The Commissioner Of Sales Tax, ... vs M/S. Tilak Ram Arhti, Parikshit ...
Judges:
28 July, 1976·... ... ... ... ... ... ... ... ... Provided that to appeal against an assessment shall be entertained unless it is accompanied by satisfactory proof of the payment of the amount of tax admitted by the appellant to be due, or of such instalment thereof as may have become payable;" Section 9 after am...
High Court Of Judicature at Allahabad
Commissioner, Sales Tax vs Tika Ram Arhti
Judges: C Singh, R Sahai
28 July, 1976·Section 9 before amendment: 9. Appeals-(I)... Provided that no appeal against an assessment shall be entertained unless it is accompanied by satisfactory proof of the payment of the amount of tax admitted by the appellant to be due or of such instalment thereof as may have become payable; Section 9 ...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs Mewalal Kewal Kishore
Judges: C Singh, R Sahai
27 July, 1976·1. The Additional Revising Authority, Allahabad Range, Allahabad, has under Section 11(3) of the U. P. Sales Tax Act, referred the following question of law for the opinion of this court: Whether, under the facts and circumstances of the case, Jhe sales made by the assessee were not inter-State sale...
High Court Of Judicature at Allahabad
State Of U. P. And Anr. vs Kaluwa And Anr.
Judges: D Chandrashekhar
27 July, 1976·2. The plaintiff had been assessed to sales tax for the years 1958-59 and 1959-60. He pleaded before the Sales Tax Officer (appellant 2) that he was only a moulder, that he was moulding articles with the materials supplied by his customers and that he was not selling any goods. He denied having sold...
High Court Of Judicature at Allahabad
Smt. Saraswati Vyas vs Pratap Narain Vyas And Ors.
Judges: S Chandra
26 July, 1976·1. During the pendency of the suit the plaintiff applied that the defendant be called upon to furnish security in the sum of Rs. 700/- for costs of the suit and damages. In the alternative it was prayed that plot No. 20 belonging to the defendant be attached. The defendant Smt. Saraswati Vyas filed ...
High Court Of Judicature at Allahabad
Shiv Sharan Lal S/O Ram Charan Lal ... vs State Of U.P. And Ors.
Judges:
26 July, 1976·(b) a unit at the rate of (fifty paisa per quintal) Provided that in the case of a unit, the tax shall be payable on the quantity of sugarcane actually purchased or, at the option of owner of the unit, on the quantity of sugarcane assumed, in accordance with the provisions of sub-section (1-a) to ha...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs Agrawal Tin Supply Company
Judges: C Singh, R Sahai
23 July, 1976·1. The following question was referred for the opinion of this court : Whether, on the facts and in the circumstances of the case, the drums and tins made of iron and sold by the assessee were taxable at 3 per cent as wares made of any metal or alloy other than brass or aluminium or gold or silver u...
High Court Of Judicature at Allahabad
Chabbel Dass And Co., Sultanpur vs The State Of U.P. And Ors.
Judges: H Swarup, P Prakash
23 July, 1976·"Except where otherwise specified in the contract, the decision of the Superintending Engineer for the time being shall be final, conclusive and binding on all parties to the contract, upon all questions relating to the meaning of the specifications, designs, drawings and instructions hereinbefore m...
High Court Of Judicature at Allahabad
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