Commissioner Of Income-Tax vs Rampur Timber & Turnery Co. Ltd. on 12 November, 1971
Equivalent citations: [1973]89ITR150(ALL)
JUDGMENT
Satish Chandra
forest produce; as also the validity of the U.P. Transport of Timber and Other Forest Produce Rules, 1978 (in short the Rules ... cubic meter of capacity per lorry load of different quality of timber and other forest produce; and the 5th Amendment to the Rules
Prakash Timbers Pvt. Ltd. And Other vs Smt. Sushma Shingla And Another on 7 July, 1995
Equivalent citations: AIR1996ALL262, [1997]89COMPCAS770(ALL), AIR 1996 ALLAHABAD ... Rules').
2. The brief facts are that Prakash Timbers Private Limited, appellant No. 1 was incorporaied as a company in the year
Government of Uttar Pradesh amending the U.P. (Transport of Timber and other Forest Produce) Rules, 1978 (hereinafter referred to as "the Rules ... tonne of lorry load on timber and other forest produce was payable by the person carrying or transporting the forest produce which the petitioners were
Naini Timber Traders vs Commissioner Of Trade Tax U.P. Lucknow on 19 January, 2010
Author: Bharati Sapru
Bench: Bharati Sapru
Court No. - 33
Case ... SALES/TRADE TAX REVISION No. - 93 of 2002
Petitioner :- M/S Naini Timber Traders
Respondent :- Commissioner Of Trade Tax U.P. Lucknow
Petitioner Counsel
decisions on the question whether standing sisham and nim trees are standing timber within the meaning of Section 2(6) of the Registration ... anything which is attached to the earth, 'but not standing timber, growing crops nor grass'. If the trees are standing timber, they would
Singh Timber Traders & Others vs State Of U.P. & Others on 23 December, 2014
Equivalent citations ... Reserved
Civil Misc. Writ Petition No.72465 of 2011
M/s Singh Timber Trader and others ........ Petitioners
Vs.
State of U.P. and others ........ Respondents
under Rules 3/28 U.P. Transit of Timber and other Forest Rules, 1978 Complaint/Seizure Report dated 20-2-1996 (as contained in Annexure ... vehicle. Provisions of Indian Forest Act and U.P. Transit of Timber and other Forest Produce Rules, 1978 are also not applicable in its case
fastened to anything attached to the earth, but shall not include standing timber, growing crops or grass."
On a perusal of the language ... earth are immovable property unless they fall within the description of standing timber.
15. Learned counsel for the appellant contends that timber includes trees which
wajib-ul-arz as meaning no more than 'loppings or fallen timber,' and decided the issue in favour of the zamindar ... defendant 3, Surja Barhai, who had cut them down and appropriated the timber. The remaining defendants 4 to 39 were persons who either as occupancy