Allahabad High Court Weekly Round Up: August 1 To August 7, 2022

NOMINAL INDEX Kusum Lata Yadav v. State Of U.P. And 4 Others 2022 LiveLaw (AB) 349 M/s Bindal Smelting Pvt. Ltd. versus Commissioner of Trade Tax, Lucknow 2022 LiveLaw (AB) 350 The Commissioner Commercial Tax U.P. Lucknow Versus S/S G.S.C. Toughened Glass 2022 LiveLaw (AB) 351 Rashmi Srivastava v. State Of U.P. Thru. Prin. Secy. Secondary Education Lko.Asssss 2022 LiveLaw (AB) 352 Poonam Kushwaha v. State Of U.P. And 3 Others 2022 LiveLaw (AB) 353 Susheel Kumar v. State Of U.P. Thru. Prin. Secy. Home Lucknow 2022 LiveLaw (AB) 354 Sidhique Kappan v. State Of U.P.Thru.Prin.Secy.Home Lko. 2022 LiveLaw (AB) 355 Ravi Sarthi And 2 Others v. State Of U.P. Thru. Prin. Secy. Higher Education,Lko. And 4 Others 2022 LiveLaw (AB) 356 Lakhan @ Babblu v. State of U.P. 2022 LiveLaw (AB) 357 Kuldeep Sharma @ Kuldeep Hindu v. State of U.P. 2022 LiveLaw (AB) 358 Anurag Sharma v. State of U.P 2022 LiveLaw (AB) 359 Mohan Singh v. State of U.P. and Another 2022 LiveLaw (AB) 360 M/S Bcits Pvt. Ltd. v. Purvanchal Vidhyut Vitran Nigam Ltd. And Another 2022 LiveLaw (AB) 361 ORDERS/JUDGMENTS OF THE WEEK "Death Date Immaterial Under UP Govt's Ex-Gratia Payment Policy If COVID Was Detected Within 30Days Of Local Polls Duty": Allahabad HC Case citation: Kusum Lata Yadav v. State Of U.P. And 4 Others [WRIT - C No. - 28249 of 2021] Case citation: 2022 LiveLaw (AB) 349 Stressing that the protection of the life of the individuals engaged in election duty during COVID-19 is an absolute duty of the State, the Allahabad High Court has ordered the State Government to release the ex-gratia payment to the dependents of such individuals who died due to COVID in and around their election duty during COVID-19 second wave (April-May 2021). The bench of Justice Attau Rahman Masoodi and Justice Vikram D. Chauhan also held that if a person, who was admitted to the hospital as a COVID patient, died due to heart failure or any other reason, even then, such death will be considered a COVID Death and the government shall be liable to provide an ex-gratia amount to the relatives of the deceased. Land Transferred After Cut-Off Date, Applicant Not Entitled To Trade Tax Exemption Under U.P. Trade Tax Act: Allahabad High Court Case Title: M/s Bindal Smelting Pvt. Ltd. versus Commissioner of Trade Tax, Lucknow Case citation: 2022 LiveLaw (AB) 350 The Allahabad High Court has ruled that the conditions enumerated in Exemption Notification No. KA-NI-2-3867, dated 22.12.2001, for availing exemption from Trade Tax under Section 4-A of the U.P. Trade Tax Act, 1948, are mandatory in nature and have to be strictly complied with. The Single Bench of Justice Alok Mathur held that since the land was not transferred to the applicant before the cut-off date as prescribed under the said Exemption Notification, the applicant could not be considered as a "new unit" and hence, it was not eligible for trade tax exemption under Section 4-A. 10% VAT Payable On Insulated Glass: Allahabad High Court Case Title: The Commissioner Commercial Tax U.P. Lucknow Versus S/S G.S.C. Toughened Glass Case Citation: 2022 LiveLaw (AB) 351 The Allahabad High Court has held that 10% Value Added Tax (VAT) is payable on insulated glass. The single judge bench of Justice Saumitra Dayal Singh has observed that insulated glass is nothing but double glazed dual sheet (DGDS). The department has filed the revision against the order passed by the Trade Tax Tribunal. In that order, the Tribunal has allowed the assessee's appeal and held that insulated glass manufactured and sold by the assessee falls within the general description of 'plain glass-panes'. Therefore, it is excluded from Notification No. 1273 dated April 25, 2001 as amended from time to time. Accordingly, insulated glass has been held taxable as an unclassified commodity at the rate of 10%. Right To Change Name Is A Facet Of Fundamental Right Under Article 19(1) (a) Of Constitution Of India: Allahabad High Court Case title - Rashmi Srivastava v. State Of U.P. Thru. Prin. Secy. Secondary Education Lko.Andors Case Citation: 2022 LiveLaw (AB) 352 The Allahabad High Court has observed that the right to change the name is a facet of a fundamental right as guaranteed under Article 19(1) (a) of the Constitution of India and that such a right cannot be denied. Essentially, the bench of Justice Pankaj Bhatia observed this while hearing the plea of a lady (named Rajni Shrivastava) who wanted to change her name to 'Rashmi Srivastava', however, her application regarding this was rejected by the UP Secondary Education board. Habeas Corpus Pleas Should Not Be Used To Exert Pressure Upon Police To Speed Up Their Investigation: Allahabad High Court Case title - Poonam Kushwaha v. State Of U.P. And 3 Others [HABEAS CORPUS WRIT PETITION No. - 402 of 2022] Case Citation: 2022 LiveLaw (AB) 353 ...

Allahabad High Court Weekly Round Up: August 1 To August 7, 2022

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