Commissioner Of Sales Tax vs Ramji Prasad Agarwal.
Judges:
10 September, 1976·.......................................... (c) after sub-section (2), the following sub-section shall be inserted and be deemed always to have been inserted, namely :- "(3) Notwithstanding any judgment, decree or order of any Court or authority, no refund shall be allowed of any tax or fee dues unde...
High Court Of Judicature at Allahabad
Mohd. Yaqoob Khan And Anr. vs The Chief Controlling Revenue ...
Judges: R M Sinha, R Sahai
09 September, 1976·2. Whether the bid sheet was an agreement to let tolls for one year reserving an annual rent of Rs. 16,500/- and was chargeable under Article 35 (a) (1), Schedule I-B of the said Act with a duty of Rs. 371.25 ? 3. In case it is not held to be an agreement to a lease, is the bid sheet a mere licence ...
High Court Of Judicature at Allahabad
M/S. Ramsey Pharma Pvt. Ltd. vs Superintendent, Central Excise ...
Judges:
08 September, 1976·6. Before dealing with the rival contentions of Learned Counsel, we shall set the relevant provisions of the Central Excise Act (shortly called the Act), and the rules under the Drugs and Cosmetics Act, 1940. Sub-section (1) of Section 3 of the Act provides, inter alia that duties of excise shall be...
High Court Of Judicature at Allahabad
Smt. Santosh Kumari vs Om Prakash Chopra
Judges: H Swarup
08 September, 1976·2. A husband filed a petition for judicial separation in the Court of the Civil Judge, Dehradun. An objection was taken by the wife to the effect that the Dehradun Court had no jurisdiction as the marriage was performed in Delhi and the parties had also last resided in Delhi. 3. The trial Court on a...
High Court Of Judicature at Allahabad
Raj Singh vs Ram Nivas And Anr.
Judges: H Swarup
08 September, 1976·2. The suit has been filed by the plaintiff for specific performance of a contract of sale of an agricultural land. The contract was, according to the plaintiff, between him and Smt. Onkari. Smt. Onkari had agreed to transfer her one-third share in the agricultural land and had taken an earnest mone...
High Court Of Judicature at Allahabad
Ramsey Pharma Private Ltd. vs Superintendent, Central Excise ...
Judges: D Chandrashekhar, R Sahai
08 September, 1976·(ii) The Central Excise authorities erred in holding that the demand for excise duty was not barred by time under Rule 10 of the Rules." 6. On the other hand, the learned Standing Counsel for the Central Government contended that the design of the label on the bottles of the medicines and on the car...
High Court Of Judicature at Allahabad
Mufti Mohammad Ashfaq vs Smt. Rashkey Jahan And Ors.
Judges: M Mehrotra
06 September, 1976·"The intention of the parties to a document of grant has to be gathered by the words used by the parties themselves. In doing so, the parties must be presumed to have used the words in their strict grammatical sense. If and when the parties have first expressed themselves in one way and then go on s...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs Bakhtawar Singh Bhawar Singh.
Judges:
02 September, 1976·Briefly stated, the relevant facts of the case are these. The assessee did not file any return. The Sales Tax Officer was of the view that since the assessee had filed any return, the entire turnover had escaped assessment. An ex-parte order of assessment was made on 19-4-1963. The assessee filed an...
High Court Of Judicature at Allahabad
V.P. Misra And Ors. vs Commissioner Of Income-Tax And ...
Judges: C Singh, R Sahai
01 September, 1976·1. The petitioners in this case are the heirs of late Bandit K.L. Misra. Wealth-tax assessments for the years 1962-63 to 1967-68 and 1969-70 to 1970-71 were made against the deceased. After these assessments an application for rectification was made before the Wealth-tax Officer. The rectification a...
High Court Of Judicature at Allahabad
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