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Appeal No. LXVI of 1949.
Appeal from the High Court of judicature, Bombay, in a reference under section 66 of the Indian Income tax Act, 1022.
K.M. Munshi (N. P. Nathvani, with him), for the appel lant. ' M.C. Setalvad, Attorney General for India (H. J. Umrigar, with him), for the respondent. 1950.
May 26.
The judgment... | The charge created in respect of municipal property tax by section 212 of the City of Bombay Municipal Act, 1888, is an "annual charge not being a capital charge" within the mean ing of section 9 (1) (iv) of the Indian Income tax Act, 199.2, and the amount of such charge should therefore be deducted in computing the in... | Pursuant to the directions of the Income tax Appellate Tribunal, the Income tax Officer, determined the assessee 's capital gains under section 12B of the Income tax Act, 1922.
He did not, however, make any order under section 23(3) of the Act, nor did he issue a notice of demand under section 29 of the Act.
The assess... | In 1865, the Government of Bombay called upon the prede cessor in title of the Corporation of Bombay to remove some markets from a certain site and vacate it, and on the appli cation of the then Municipal Commissioner the Government passed a resolution approving and authorising the grant of another site to the Municipa... | The respondent Company was assessed to wealth tax for the assessment year 1957 58 and the respondent claimed deduction of an amount laid out for setting up a new unit.
The licence for setting up the new unit was granted in 1955; the construction of the factory building was completed by December 1957; the erection of th... | The appellant company was a dealer in ghee and groundnut oil etc.
The Deputy Commercial Tax Officer assessed it to sales tax for the year 1948 49 on a turnover of Rs. 28,69,151 and odd.
Similarly for the year 1949 50 the appellant was assessed to sales tax on a turnover of Rs. 28,72,o83 and odd.
The appellant challenge... | The respondent 's appeal against an order of assessment was rejected by the Appellate Assistant Commissioner and he, thereafter appealed to the Appellate Tribunal.
The Tribunal, after having granted some adjournments, dismissed the appeal for default in appearance On a day fixed for the hearing, purporting to do so und... | The appellant firm filed appeals against orders assessing it to income tax and super tax for the years 1945 1946 and 1946 1947 beyond the time prescribed by section 30(2) of the Income tax Act.
The appeals were numbered, and notices were issued for their hearing under section 31.
At the hearing of the appeals before th... | In respect of the assessment for the assessment year 1974 75, the appellant assessee preferred an appeal before the Appellate Assistant Commissioner.
During the hearing of the appeal, the assessee raised an additional ground as regards its liability to Purchase Tax and claimed a deduc tion of Rs.11,54,995.
After giving... |
Civil Appeal No.94 of 1949.
107 834 Appeal from a judgment and decree of the High Court of Judi cature at Patna in Appeal from Appellate Decree No. 97 of 1946 (Mannohar Lall and Mukherji JJ.) dated 23rd Decem ber, 1947, confirming the judgment of the District Judge of Purulia in Appeal No. 159 of 1944.
S.P. Sinha (P. K... | An agreement for a lease, which a lease is by the Indian declared to include, must be a document which effects an actual demise and operates as a lease.
It must create present and immediate interest in land.
Where a litigation between two persons A and B who claimed to be tenants under C was settled by a compromise dec... | The respondent imported 2,000 drums of mineral oil and the appellant confiscated 50 drums and imposed a personal penalty.
The appeal of the respondent was dismissed by the Central Board of Revenue.
The respondent filed a petition under article 226 of the Constitution in the Calcutta High Court.
A Full Bench of the High... | The petitioners, who were land owners of Himachal Pradesh, challenged the constitutional validity of the Himachal Pradesh Abolition of Big Landed Estates and Land Reforms Act, 1953 (Himachal 15 of 1954), said to have been passed by the Legislative Assembly of the State of Himachal Pradesh functioning under the Himachal... | The respondent had agreed to transport coal from the appel lant 's colliery to the railway station.
The appellant had to keep the road in repair and arrange for petrol and had to make the payment for the actual coal despatched by the 10th of the following month.
The appellant complained that he was suffering loss as th... | The plaintiff respondent instituted a suit in the court of the Additional Subordinate Judge, Gauhati, against the Union of India and the Northern Frontier Railway represented by the General Manager, having its headquarters at Pandu.
Pandu is within the jurisdiction of the Subordinate judge.
The claim was for the recove... | A Hindu father executed a registered deed of trust giving away his properties to public charities and appointed himself and two others as trustees.
The son in assertion by his right to a moiety share therein started to alienate them.
There was litigation between the trustees and the son which ultimately ended in a comp... | The appellant assessee is a company carrying on the business of manufacturing and selling Textile at Porbunder (formerly a princely State) in Saurashtra in the State of Gujarat.
No income tax was levied by the former Porbunder State prior to 1948.
In 1949 the princely State of, Porbund er integrated into newly formed S... | FACTS
challenge in this appeal is to the judgment of a division bench of the madhya pradesh high court dismissing the writ appeal filed by the appellant on the ground that it was not maintainable.
the appeal was filed u/s.2(1) of the m.p.uchacha nyayalay (khand nyaypeth ko appeal) adhiniyam,2005.
it was held that the o... |
iminal Appeal No. 40 of 1951, 127 Appeal from the Judgment and Order dated the 1st June, 1951, of the High Court of Judicature in Assam (Thadani C.J. and Ram Labhaya J.,) in Criminal Reference No. I of 1951, arising out of Judgment and Order dated the 15th November, 1950, of the Court of the Additional District Magistr... | The question whether a Magistrate is "personally interested" in a ease within the meaning of section 556, Criminal Procedure Code, has essentially to be decided the facts of each case.
Where an officer as a District Magistrate exercising his powers under section 7(1) of the Essential Supplies (Temporary Powers) Act, 19... | The appellant, a firm dealing in buying and selling jute with headquarters at Calcutta, used to purchase raw jute grown in Orissa and despatch them in bags from Cuttack and Dhanmandal Railway Station to the Railway Mills Siding Station in Calcutta.
The goods were booked in the name of the buyer "KB & Co" through its li... | The appellant and its workmen, represented by their unio.n called the Indoxco Labour Union, Jamshedpur, made a joint application to the Government referring certain disputes to the Industrial Tribunal.
The application stated that the number of workmen employed in the undertaking affected were those employed in the comp... | The appellant (in Criminal Appeal No. 553/89) was prose cuted for selling adulterated supari with admixture of saccharin.
He filed a petition in the Kerala High Court under section 482 of the Criminal Procedure Code for quash ing the criminal proceedings which was dismissed by a single judge.
Against the decision of th... | The appellant State of West Bengal was carrying on trade as owner and occupier of a market at Calcutta without obtaining a licence as required under section 218 of the Calcutta Municipal Act, 1951.
The respondent Corporation of Calcutta filed a complaint against the State for contravention thereof.
The trial Magistrate... | The three respondents, who were the General Manager, the Assistant Manager and the Secretary of the Laxmi Devi Sugar Mills Ltd., were charged under sections 12, 13 and 26 of the United Provinces Shop and Commercial Establishment Act, 1947, for contravening the provisions of the Act relating to holidays, leave and maint... | A Jagirdar executed a deed on August 5, 1949 in favour of the appellant for the sale of logs of a specified girth to be obtained from cutting the trees in his forests.
On February 19, 1951 the Forest Officer of the ' respondent State prevented the appellant and the Jagirdar from cutting the trees.
On the coming into fo... | % The question which arose for determination in this case was whether a Letters Patent Appeal would lie to a Division Bench of the High Court of Gujarat from an interlocutory order of a Single Judge of that High Court in the course of the trial of an election petition filed under the Representation of the People Act, 1... |
Appeal No. 388 of 1960.
Appeal by special leave from the judgment and order dated February 3, 1959, of the Patna High Court in Election Appeal No. 10 of 1958.
section P. Varma, for the appellant.
L. K. Jha and D. Govardhan, for respondent No. 1.
L. K. Jha and K. K. Sinha, for respondent No. 2. 1960.
November 17.
The Ju... | The appellant was a member of a joint Hindu family which carried on the business of Government stockists of grain under a contract with the Government of Bihar.
His nomination for election to the Bihar Legislative Assembly was rejected on the ground that he was disqualified under section 7(d) of the Representation of t... | The respondent was appointed as a Sub Inspector of police in a temporary post in 1955.
He was discharged from service on July 13, 1957.
A Writ Petition filed by him in the Allahabad High Court was allowed on August 4, 1959 and consequently he was re instated in service on December 15, 1959.
Thereafter, on January 21, 1... | Under Rule 2 of the Bihar Public Works Department Code, the Governor of Bihar took a decision on 7.4.1958 providing that 25% of the posts of Assistant Engineers in the Bihar Engineering Service, Class II (the Service) were to be filled by promotion, subject to availability of suitable hands, from Overseers in the Bihar... | The appellant who had agricultural income from his Zamindari was assessed to income tax for the four assessment years, 1944 45, to 1947 48.
The income tax authorities did not include in his assessable income, interest received by him on arrears of rent, in view of a decision of the Patna High Court, but subsequently th... | Election for the office of Pramukh of a block was held under the provision of the Uttar Pradesh Kshettra Samitis and Zilla Parishads Adhinayam, 1961.
On one of the ballot papers, the second respondent had a third preference recorded in his favour and a second preference in favour of another candidate who was eliminated... | The State filed an application under section 378(3) of the Cr.P.C, 1973, for leave to appeal against the acquittal of the respondents, of the charges under section 302 and 302/149 I.P.C., by the Trial Court.
The application, although made under section 378(3) contained all the requisites for a memoran dum of appeal.
Th... | By an office memorandum of the Central Government issued on the 4th January 1957, in respect of posts filled by promotion through competitive examinations limited to departmental candidates, reservations at 12 1/2% and 5 1/2% of vacancies were provided for Scheduled Castes and Scheduled Tribes respectively.
By an earli... | The respondents, who lost the State Assembly elections as candidates of the Mezo National Front(MNF) from different constituencies of Mizoram, challenged the election of the Congress (I) candidates on the ground of corrupt practices in the High Court.
The appellants the returned candidates raised certain preliminary ob... |
Appeal No. 198 of 1954.
Appeal from the judgment and order dated October 16, 1952, of the former Nagpur High Court in Misc. Petn.; No. 1231 of 1951.
M. section K. Sastri, for the appellant.
H. L. Khaskalam, B. K. B. Naidu and I. N. Shroff, for the respondent.
64 502 1960.
November 18.
The Judgment of the Court was deli... | The appellant was the Ruler of the State of Baster which was later integrated with the State of Madhya Pradesh.
He was recognised by the President as a Ruler under article 366(22) of the Constitution.
The respondent resumed certain lands belonging to the appellant under the Madhya Pradesh Abolition of Proprietary Right... | In 1945 one R who was the thekadar of the proprietary rights of a village, sued the appellants and the respondents, other than the first respondent Board of Revenue, for their ejectment under section 171 of the U.P. Tenancy Act.
alleging that the appellants had illegally sub let the lands to the respondents.
The appell... | The respondent admitted the execution of two Hundis in suit which were tendered and marked as exhibits but denied consideration and raised the plea that the hundis exhibited were inadmissible in evidence as at the time the suit was filed in 1949 they had not been stamped according to the Stamp Law.
When the hundis were... | The areas in question which were parts of two estates belonging to the appellants, called Gangole A and Gangole C, were situated in what was known as the Godavari Agency tract which was governed by the Scheduled Districts Act, 1874.
By section 92 of the Government of India Act, 1935, no Act of the Provincial Legislatur... | One B who held a large number of shares in the appellant company, transferred two blocks of 100 shares each to his son and daughter in law.
The transferees applied to the company to register the transfers.
Purporting to act under article 47B of the Articles of Association of the company the directors of the company res... | The petitioners challenged the constitutional validity of the Bombay Tenancy and Agricultural Lands (Vidarbha Region and Kutch Area) Act, 1958, which extended the provisions of the Bombay Tenancy and Agricultural Lands (Amendment) Act, 1956, to Vidarbha and Kutch.
That Act was declared valid by this Court in Sri Ram Na... | The respondent gave notice to the appellants terminating the lease of agricultural land situated within two miles of the limits of the Municipality and filed a suit for eviction.
The suit was contested, inter alia, on the ground that under the provisions of the Bombay Tenancy Act, 1939, the defendants had acquired tena... | In 1951 three pieces of land belonging to the appellant situated in Bihar were acquired by the State of Bihar for a public purpose.
When appeals against the judgment of the District Judge enhancing the compensation payable in respect of these lands were pending before the Patna High Court the West Bengal (Transfer of T... |
Appeals Nos. 155 to 160 of 1956.
Appeals from the judgments and orders of the Bombay High Court dated July 6, 1954, in Special Civil Applications Nos. 393, 395, 409 and 632 of 1954; July 19, 1954, in Special Civil Application No. 1205 of 1954; and July 30, 1954, in Special Civil Application No. 1309 of 1954.
Purshottam... | The appellants held personal inams which were governed by Bombay Acts Nos.
II and VII of 1863 by virtue of which they held their lands on payment of land revenue which was less than the full assessment.
After.
coming into force of the Bombay Personal Inams Abolition Act, 1952, the appellants who were affected by it Cha... | These appeals arose out of a representative suit filed on behalf of the creditors of defendants I to 6 who hat executed a trust deed on August 26, 1936, conveying their properties to three trustees with authority to dispose of the one and distribute the ale proceeds ratably amongst the creditors.
The trust deed require... | Certain lands were situated in the erstwhile State of Baroda before it became a part of the State of Bombay by merger.
The Bombay Tenancy and Agricultural Lands Act, 1948, was extended to Baroda on August 1, 1949.
Suits were filed in the Civil Court by appellants landlord , against the respondents who were their tenant... | The appellants who were descendants of a former ruling chief and had lost their exemption from land revenue as a result of the operation of section 3 of the C.P. & Berar Revocation of Land Revenue Exemptions Act, 1948, applied for a pension or money grant under the provisions of section 5 of the Act.
their petition was... | The Education Society of Bombay (respondent No. 1) has been running a recognised Anglo Indian School called Barnes High School at Deolali which receives aid from the State of Bombay.
J and G are its Directors.
English is used in the said school as the medium of instruction.
The mother tongue of the Anglo Indians is Eng... | Held, per MAHAJAN, MUKHERJEA, DAs and CHANDRASEKHARA AIYAR, JJ.
(PATANJALI SASTRI C.J. dissenting).
Section 12 of the Bombay Public Safety Measures Act, 1947, in so far, at any rate, as it authorises the Government to direct particular "cases" to be tried by a Special Judge appointed under the Act does not purport to p... | After the estates and tenures of proprietors or tenure holders had passed to and became vested in the State by virtue of the Bihar Land Reforms Act, 1950, the Revenue Authorities interfered with the rights of those ex proprietors and ex tenureholders to hold Melas on lands which were occupied by them thereafter as occu... | H & S filed a suit against the appellant for recovery of money and during the pendency of the suit a document was executed on the 7th February, 1949, whereby H & S transferred to the respondents all book and other debts due to them together with all securities for the debts and all other property to which they were ent... |
iminal Appeal No. 68 of 1958.
Appeal by special leave from the judgment and order dated July 11, 1957, of the Allahabad High Court (Lucknow Bench), Lucknow, in Criminal Appeal No. 515 of 1955, arising out of the judgment and order dated October 31, 1955, of the Special Judge, Anti corruption, Lucknow, in Criminal Case ... | The appellant, who was working as a Loco Foreman, was found to have accepted a sum of Rs. 375 from a Railway Contractor.
The appellant 's explanation was that he had borrowed the amount as he was in need of money for meeting the expenses of the clothing of his children who were studying in school, The Special judge acc... | The appellant 's election to the M.P. Legislative Assembly in February 1957 was challenged by an election petition mainly on the allegation ,that he was disqualified from being a candidate as he held certain offices of profit under the Government.
The trial Judge allowed the election petition holding that the appellant... | The appellant Board passed a special resolution on September 28, 1956, imposing water tax in Hapur and a notification by the Uttar Pradesh Government was published in the Uttar Pradesh Gazette under section 135(2) of the U.P. Municipalities Act (2 of 1916) notifying the resolution.
Fifteen house owners of Hapur who rec... | The appellant who was charged for the offences (a) under section 120B I.P.C. (b) under section 161 I.P.C. read with section 5(2) and 5(1) (d) of the Prevention of Corruption Act 1947 and (c) under section 5(2) read with section 5(1) (a) of the Prevention of Corruption Act 1947 was acquitted by the special judge holding... | The respondent was holding the post of an Assistant to the Additional Development Commissioner, Planning, Bangalore.
A departmental enquiry was held against him and the Enquiry Officer recommended that the respondent be reduced in rank.
After considering the report of Enquiry Officer, the Government issued a notice cal... | The appellant company retired three of its workmen and the industrial dispute thus arising was referred to the Labour Court, Gorakhpur, for adjudication The reference was registered by the Labour Court as Adjudication Case No. 93 of 1960.
The parties filed their written statement and proceedings went on resulting in th... | The appellant who was an employee of the State Government in the Horticulture department, was on deputation with the Central Government.
In May, 1952 he was selected by the State Public Service Commission as Landscape Architect on a temporary basis.
From time to time he sought extension of time for joining the post and... | The respondent was appointed as a Sub Inspector of police in a temporary post in 1955.
He was discharged from service on July 13, 1957.
A Writ Petition filed by him in the Allahabad High Court was allowed on August 4, 1959 and consequently he was re instated in service on December 15, 1959.
Thereafter, on January 21, 1... |
minal Appeal No. 124 of 1959.
Appeal by special leave from the judgment and order dated June 19 and 20, 1959, of the former Bombay High Court in Criminal Appeal No. 411 of 1959 arising out of the judgment and order dated March 17, 1959, of the Presidency Magistrate XX Court, Mazagaon, Bombay in Case Nos.
1952 54/P of 1... | During the search of the premises of the appellant No. 1 a complete working still was found which was being worked by the appellant No. 1 and his servant, appellant No. 2.
The presidency Magistrate was satisfied that a working still and 516 illicit liquor were found.
The appellant No. 1 was examined under section 342 o... | The appellant was running a Octroi Clearing Agency at 'Mulund Check Post ' in the State of Maharashtra.
He used to attend to certain transactions of Montgomery Transport Co. also.
On December 16, 1968, a truck of the said transport company arrived at the Check Post with a machine to be delivered to M/s. Imperial Tobacc... | % The question which arose for determination in this case was whether a Letters Patent Appeal would lie to a Division Bench of the High Court of Gujarat from an interlocutory order of a Single Judge of that High Court in the course of the trial of an election petition filed under the Representation of the People Act, 1... | The appellant Co operative Housing Society Ltd. made some unauthorised constructions in a 36 storeyed building.
The Bombay Municipal Corporation issued a show cause notice calling upon the society to show cause as to why the upper eight floors of the building should not be demolished so as to limit the development to t... | The appellant instituted a suit for the recovery of money against the respondents in a Court in Gwalior State in May 1947.
The respondents who were residents in U. P. did not appear before the court and in November 1948 the Gwalior Court passed an ex partc decree.
On September 14, 1951, the Gwalior Court transferred th... | Civil Appeal Nos. 931 of 1977 and 200 of 1978 relate to the same dispute though arose from, two suits and separate judgements.
Civil Appeal No. 931 of 1977 arose out of the suit for possession by the Gram Panchayat against the descendants of the grantee of inam.
The suit was dismissed by the Trial Court and was confirm... | The appellant, a public limited company, was a lessee of four cinema houses situated within the municipal limits of Poona City where it used to exhibit cinematograph films.
The respondent, the Municipal Corporation of Poona, in exercise of its power under section 59(1) (XI) of the Bombay District Municipal Act, 1901, l... | In 1931 the respondent, a registered firm, was appointed the sole selling agents and distributors for the Hyderabad State of 376 cigarettes manufactured by V (a limited company)/ under the terms of a resolution of the Board of Directors, the agency commission being a discount of 2% on the gross selling price.
In 1939 a... |
Appeal No. 198 of 1954.
Appeal from the judgment and order dated October 16, 1952, of the former Nagpur High Court in Misc.
; No. 1231 of 1951.
M. section K. Sastri, for the appellant.
H. L. Khaskalam, B. K. B. Naidu and I. N. Shroff, for the respondent.
64 502 1960.
November 18.
The Judgment of the Court was delivered... | The appellant was the Ruler of the State of Baster which was later integrated with the State of Madhya Pradesh.
He was recognised by the President as a Ruler under article 366(22) of the Constitution.
The respondent resumed certain lands belonging to the appellant under the Madhya Pradesh Abolition of Proprietary Right... | The appellant, a Cotton Mill in Indore in Holkar State was taxed in respect of profits, gains and income under the Indore Industrial Tax Rules, 1927 by the then Ruler of Indore.
The Holkar State merged into the State of Madhya Bharat which acceded to India.
The Rajpramukh of the new State promulgated an Ordinance No. 1... | The petitioners challenged the constitutional validity of the U.P. Sugarcane (Regulation of Supply and Purchase) Act of 1953, and two notifications issued by the State Government on September 27, 1954 and November 9, 1955, the former under sub sec.
1(a) read with sub sec.
2(b) of section 16 of the impugned Act providin... | The appellants, a Hindu undivided family, carrying on business in the former State of Mysore, were assessed under the Mysore Income tax Act for the year of assessment 1949 50 corresponding to the year of account July 1, 1948, to June 30, 1949.
The Indian Income tax Act came into force in that area in April 1, 1950, and... | The petitioners challenged the constitutional validity of the Bombay Tenancy and Agricultural Lands (Vidarbha Region and Kutch Area) Act, 1958, which extended the provisions of the Bombay Tenancy and Agricultural Lands (Amendment) Act, 1956, to Vidarbha and Kutch.
That Act was declared valid by this Court in Sri Ram Na... | % The lands of the appellant were situated on the banks of the river Tapti known for its frequent floods.
They were sought to be acquired under the Land Acquisition Act, 1894.
The preliminary notification declaring the intention to acquire the said land was issued under section 4 of the act and published in the Governm... | After the estates and tenures of proprietors or tenure holders had passed to and became vested in the State by virtue of the Bihar Land Reforms Act, 1950, the Revenue Authorities interfered with the rights of those ex proprietors and ex tenureholders to hold Melas on lands which were occupied by them thereafter as occu... | The appellants and others were the Zamindars of a village in which certain lands were given on Theka to the Respondent and others on 6th March, 1948, the Zamindari having vested on 30th June, 1952.
Disputes arose between the appellants and the respondents during the pendency of proceedings under the U.P. Consolidation ... |
Appeal No. 285 of 1959.
Appeal by Special Leave from the Judgment and Decree dated the 13th July, 1956, of the Patna High Court in M. J. C. No. 404 of 1954.
M. C. Setalvad, Attorney General for India and section P. Varma, for the Appellants.
A. V. Viswanatha Sastri, Suresh Aggarwala and D. P. Singh, for the Respondent.... | The appellant Corporation was assessed to sales tax under section 13(5) of the Bihar Sales Tax Act, 1947, on the price of machinery and equipment, amounting approximately to Rs. 42,63,305, supplied to two contractor firms on the basis of an agreement which it entered into with them for the construction of a dam.
The ag... | The Project and Equipment Corporation of India Ltd. was formed in 1971 as a wholly owned subsidiary company of State Trading Corporation, a Government of India Undertaking.
In 1976 it was separated and since then it functions as a separate Government of India Undertaking.
The appellant who joined the service under the ... | The appellant company was manufacturing and selling black and galvanised steel tubes and pipes.
In the assess ment proceedings for the years 1982 83 and 1983 84 under the Kerala General Sales Tax Act, 1963 the appellant contended that since the galvanised pipes manufactured by it were "declared goods" they were not lia... | The appellants belonging to the Revenue Department of Gujarat State were allocated to the Panchayat Service when the Gujarat Panchayats Act, 1961 came into force and their allocation became final under section 206A(2) of the Act.
Thereafter they went on deputation as Circle Inspectors in the State service but were late... | In Civil Appeal No. 855(N) of 1979 and Civil Appeal No. 2665 of 1991 the issue raised was common and relating to the date of merger of the two departments of the Government of India, in the field of mines and minerals, namely (i) Exploration Wing of the Indian Bureau of Mines (IBM) and (ii) Geological Survey of India (... | The respondents brought a suit for a mandatory injunction directing the removal of certain masonry structure on suit site and for a permanent injunction restraining the appellants from encroaching upon the suit property and from causing obstruction to the right of way of the residents of the village.
They claimed that ... | Respondent No. 1 a Private Limited Company, was sanctioned a loan of Rs.30 lakh by the Appellant Corporation for the setting up of a factory.
To secure this loan a mortgage deed of certain properties was executed by the Company and Respondents 2 to 4 as its directors had executed a personal Surety Bond without any secu... | The appellant was a member of a joint Hindu family which carried on the business of Government stockists of grain under a contract with the Government of Bihar.
His nomination for election to the Bihar Legislative Assembly was rejected on the ground that he was disqualified under section 7(d) of the Representation of t... |
Appeal No. 353 of 1959.
Appeal from the judgment and order dated April 22, 1958, of the Punjab High Court (Circuit Bench) at Delhi in Civil Writ No. 257 D of 1957.
M. C. Setalvad, Attorney General of India, section N. Andley, J. B. Dadachanji Rameshwar Nath and P. L. Vohra, for the Appellant.
G. section Pathak, R. L. A... | One Sharda Singh, respondent, who was an employee of the appellant mills was dismissed for disobeying the orders of the managing authority.
He filed an application before the Industrial tribunal under section 33 A of the , contesting his dismissal on various grounds, whereupon the tribunal passed an order to the effect... | One of the items in dispute referred to the Industrial Tribunal for adjudication, which was the subject matter of this appeal, related to the demand of the Workers ' Union that the appellant company must provide quarters to its employees in terms of the Bihar Government Scheme and undertake immediate construction for t... | The Government of Uttar Pradesh under section 3 of the U.P. , and the Statutory orders framed thereunder referred certain.
disputes between the respondent Ice Factories and the respective workmen to an Industrial Tribunal.
The Tribunal heard the matters but failed to pronounce its award in open court, as required under... | The respondent was a Government servant in one of the departments of the Bombay Government.
He was sent on deputation to another department and after serving there for a long period and getting a number of promotions he was re verted back to his parent department and ordered to be posted at a considerably lower grade, ... | The appellants filed three suits (the earliest of the three suits was filed on December 18, 1945) for possession of lands claiming that K, the last owner of the lands died on August 15, 1945.
Those suits were dismissed on August 3, 1951, as premature on the ground that the fact of the death of K had not been establishe... | The appellant firm filed appeals against orders assessing it to income tax and super tax for the years 1945 1946 and 1946 1947 beyond the time prescribed by section 30(2) of the Income tax Act.
The appeals were numbered, and notices were issued for their hearing under section 31.
At the hearing of the appeals before th... | The appellant.
was tried by the Sessions judge and acquitted of the charge of murder.
On appeal the High Court convicted him and sentenced him to imprisonment for life.
The appellant applied for and was granted a certificate under Art 134 (1) (c) of the Constitution for appeal to the Supreme Court on the ground that th... | A dispute regarding amendment of rules relating to privilege leave etc.
arose between the Ahmedabad Millowners ' Association and the union of workmen employed in the textile industry.
After conceliation proceedings were declared by the Conciliator to have failed, the union referred the dispute to the Industrial Court u... |
87 of 1959.
Petition under article 32 of the Constitution of India for enforcement of Fundamental Rights.
M. P. Amin, Dara P. Mehta, P. M. Amin; section N. Andley, J. B. Dadachanji, Rameshwar Nath and P. L. Vohra for the petitioners.
A. V. Viswanatha Sastri, R. Ganapathy Iyer, P. Kesava Pillai and T. M. Sen, for the re... | The petitioners challenged the constitutional validity of the Orissa Mining Areas Development Fund Act, 1952, which by section 3 empowered the State Government to constitute mining areas for the purpose of providing them with certain amenities after hearing objections from the lessees, by section 4 to impose and collec... | The appellant sued the State of Orissa for a declaration that the Orissa Estates Abolition Act of 1951 was in its application to the Kanika Raj, of which he was the Raja and owner, invalid, unconstitutional and ultra vires the State Legislature and for an injunction restraining the State of Orissa from taking any actio... | The Bill which came to be enacted as the Rajasthan Land Re forms and Resumption of Jagirs Act was prepared in the Ministerial Department of the Government of Rajasthan.
It was approved by the Rajpramukh on 8 2 1952, and reserved for the consideration of the President, who gave his assent to it on 13 2 1952.
By notifica... | No question of infringement of any fundamental right under article 21 arises where the detention complained of is by a private person and not by, a State or under the authority or orders of a State, and the Supreme Court will not, therefore, entertain an application for a writ of have a corpus, under article 32 of the ... | The petitioner, the Editor of the Searchlight, an English daily newspaper published from Patna, was called upon to show cause before the Committee of Privileges of the Bihar Legislative Assembly why he should not be proceeded against for the breach of privilege of the Speaker and the Assembly for publishing an inaccura... | The areas in question which were parts of two estates belonging to the appellants, called Gangole A and Gangole C, were situated in what was known as the Godavari Agency tract which was governed by the Scheduled Districts Act, 1874.
By section 92 of the Government of India Act, 1935, no Act of the Provincial Legislatur... | The Assam Acquisition of Land for Flood Control and Prevention of Erosion Act, 1955, was passed before the Constitution was amended by the Constitution (Fourth Amendment) Act.
As the Act did not apply to the lands which were taken possession of before it came into force, the Assam Acquisition of Land for Flood Control ... | The appellant and his mother (the lessors), granted a lease of an open site in the town of coimbatore to Abirama Chettiar under a registered 'deed dated September 19,1934.
The annual rent stipulated under the lease was Rs. 10,80 and the period of the lease was 20 years.
The term under the lease was that the land was to... |
Appeal No. 364 of 1957.
Appeal from the judgment and order dated February 22, 1956, of the former Bombay High Court in I.T.R. No. 31/1955.
N. A. Palkhivala and I. N. Shroff, for the Appellants.
A. N. Kripal and D. Gupta, for the Respondent. 1960.
November 22.
The Judgment of the Court was delivered by SHAH, J.
This is ... | The appellants were shareholders of a company known as Navjivan Mills Ltd. which held a large number of shares of the Bank of India.
The Bank with the object of increasing their share capital offered some more shares to the Mills for a price including premium which was about half the market value.
The Mills purchased a... | The appellant No. 1 is a private limited Company incor porated under the Indian Companies Act.
The Company had at all relevant times 7 share holders and the total number of shares subscribed and paid up was 2010 shares.
The appellant No. 2 is a shareholder and a whole time Director of the Company.
Consequent upon the d... | The Governor General of India, finding that on account of mismanagement and neglect a situation had arisen in the affairs of the Sholapur Spinning and Weaving Company Ltd. which had prejudicially affected the production of an essen tial commodity and had caused serious unemployment amongst a certain section of the comm... | These appeals by special leave arose from applications made by the respondents, who were employed as timekeepers in the time office of the Central Railway Workshop and Factory, Parel, Bombay, claiming payment of overtime wages under the (4 of 1936).
The case of the respondents was that they were workers within the mean... | The appellant company carried on the business of manufacturing textile goods at Indore and had offices at Indore and Bombay.
During its account years 1942 to 1947 it supplied goods to the Indian Stores Department, Government of India.
The purchase orders were placed by the latter with the appellant at Indore which was ... | The appellant company having its registered office at Calcutta, with branches at Bombay, Delhi, Lucknow, has a principal factory Cum branch at Madras.
The registered office and the various branches are registered as dealers both under the Central Sales Tax Act and the local Sales Tax Acts.
The appellant company in resp... | The appellant advanced various sums of money to the res pondent, in lieu of which the respondent passed a deposit receipt for 12 months from August 1, 1939 to July 31, 1940 On June 16, 1944 the appellant filed a suit to recover the amount with interest on the allegation that the amount became due on May 17, 1941 when t... | D. B and J were partners in a firm which carried on the business entitled the Ambala Flour Mills.
On April 29, 1948 J filed a suit for the dissolution of the firm.
The litigation ended with the judgment of the Panjab High Court delivered on September 25, 1951.
According to the judgment the partnership stood dissolved w... |
iminal Appeal No. 80 of 1963.
Appeals by special leave from the judgment and order dated March 26, 1963, of the Punjab High Court in Criminal Mis.
No. 186 of 1963.
Criminal Appeals Nos.
86 to 93 of 1963.
Appeal by special leave from the judgment and order dated February 21, 1963 of the Punjab High Court in Criminal Mis... | The appellants were detained under r. 30(l) of the Defence of India Rules made by the Central Government under section 3 of the Defence of India Ordinance, 1962.
They applied to the Punjab and Bombay High Courts under section 491(1)(b) of the Code of Criminal Procedure and their case was that sections 3(2)(15)(i) and 4... | The appellants migrated to India in 1947 from West Pakistan.
To begin with, they were given temporary allotment of land in two villages.
In 1949, land was allotted to them on quasi permanent basis, and they have remained in possession of the same eversince.
Originally, land was classified into two kinds: urban and agri... | The respondents were convicted under Section 20 of the Forward Contracts.
(Regulation) Act, 1952.
The District Magistrate found the firms and persons in management of business guilty of the offences with which they were charged and inflicted a consolidated fine of Rs. 2000/ with the direction that they would suffer sim... | The petitioner was appointed as Excise Sub Inspector in February 1964 in the State of U.P. and was later promoted as Excise Inspector on ad hoc basis on February 24, 1972.
He was confirmed as Excise Sub Inspector w.e.f. April 1, 1967.
Though promoted on ad hoc basis, the petitioner has continuously been working as Exci... | The accused was tried and convicted by a Special judge for offences under section 161 of the Indian Penal Code and section 5 of the Prevention of Corruption Act.
On appeal the whole proceedings were quashed as being ab initio invalid for want of proper sanction.
The authorities accorded fresh sanction and directed the ... | The appellant was convicted under section 8 read with section 16 of the Prevention of Food Adulteration Act by the Sub Divisional Magistrate, Jalaun and sentenced to six months rigorous imprisonment, the minimum sentence awardable under the P.O.F.A. 1950.
In appeal the Session Court reversed it, but in further appeal b... | Section 36(1) of the East Punjab Public Safety Act, 1949, (Punj.
5 Of 1949), which was passed in the wake of the partition disturbances in India with a view to ensure public safety and the maintenance of public order, provided that offences mentioned therein land committed in the area declared to be dangerously disturb... | On the application for pre mature release, made by the respondent, who was undergoing sentence of life imprisonment and had served a period of eleven and a half years the High Court directed that the respondent 's mercy petition pending before the Governor, should be decided within three months.
Since this was not done... |
Appeal No. 405 of 1957.
Appeal from the judgment and order dated May 15, 1956, of the Calcutta High Court in I.T.R. No. 20 of 1953.
section Mitra, B. Das and section N. Mukherjee, for appellants Nos. 2 to 41.
A. N. Kripal and D. Gupta, for the respondent.
November 23.
The Judgment of the Court was delivered by HIDAYATU... | By a notification dated November 2, 1864, a piece of land forming part of the Panchannagram Estate which was permanently settled under Regulation 1 of 1793, was acquired by the Government of Bengal at the instance of the justices of the Peace for the Town of Calcutta, which was a corporation established under the provi... | These appeals arose out of a representative suit filed on behalf of the creditors of defendants I to 6 who hat executed a trust deed on August 26, 1936, conveying their properties to three trustees with authority to dispose of the one and distribute the ale proceeds ratably amongst the creditors.
The trust deed require... | The appellant had filed a suit in the High Court of Calcutta for a declaration that the properties set out in the schedule belonged to a joint family and that the trust created by the father of the plaintiff/appellant in respect of the said properties was void.
Pending the suit, a Receiv er was appointed by Justice A.N... | The lands in question owned by a Trust, of which the appellant was the Managing Trustee, were leased to respond ent.
On his failure to pay rent the Trust filed a suit for his ejectment.
The District Munsiff passed the decree on condition that the appellant would pay the respondent, costs of the building or superstructu... | After the land in suit was sold in June, 1957, for an ostensible sum of Rs. 1,35:000/ , the appellants and respondents 1 to 3 instituted two separate suits for pre emptions in which the sale price inserted in the sale deed was also questioned.
The two suits were consolidated and the plaintiffs in each suit were joined ... | The second respondent, who is the predecessor in inter est of the first respondent, had on.
26th September, 1946 leased out the land in dispute to the appellant at the first instance for a period Of 10 years.
The lease however provid ed to the lessee/appellants option of extension at enhanced rent, twice for successive... | In 1958, the Government of West Bengal, being of the view that the appellant company which enjoyed a monopoly in the supply of gas in Calcutta was negligent in looking after the interest of the consumers appointed a Committee to enquire into the unsatisfactory condition of supply of gas in Calcutta and to suggest remed... | FACTS
three civil appeals, stemming from three revision petitions to the high court of orissa under the orissa estates abolition act, 1951.
the high court, after deciding various issues, remanded the cases to the compensation officer under the act, after over-ruling most of the contentions pressed before it by the appe... |
Appeal No. 405 of 1957.
Appeal from the judgment and order dated May 15, 1956, of the Calcutta High Court in I.T.R. No. 20 of 1953.
section Mitra, B. Das and section N. Mukherjee, for appellants Nos. 2 to 41.
A. N. Kripal and D. Gupta, for the respondent.
November 23.
The Judgment of the Court was delivered by HIDAYATU... | By a notification dated November 2, 1864, a piece of land forming part of the Panchannagram Estate which was permanently settled under Regulation 1 of 1793, was acquired by the Government of Bengal at the instance of the justices of the Peace for the Town of Calcutta, which was a corporation established under the provi... | In pursuance of a Housing Scheme the Tamil Nadu Housing Board, Madras had allotted residential plots over the land acquired under the Land Acquisition Act, to different groups of applicants including the low income group on terms and conditions stipulated in the lease deed Exh.
B 3 sometime in the year 1963.
After a la... | The respondents acquired appellant 's land under the Land Acquisition Act.
The Land Acquisition officer awarded compensation at the rate of Rs. 3000/ per acre.
In a reference under section 18, the Additional District Judge enhanced the compensation to Rs. 800/ per katha (1/32 of an acre).
On appeal by the State, the Hi... | The appellant, a working journalist who was appointed on November, 1961 as a Staff Correspondent in the Calcutta Office of the respondent company while working as such at Calcutta, applied on 29 April, 1975 to the Government of West Bengal under sub section
(1) of section 17 of the Working Jour nalists and Newspaper Em... | V, the father of the appellants had a brother R who died childless leaving behind him his widow, N.
After R 's death a series of litigation started between V & N. V filed a suit in 1913 against R. for waste committed by her husband 's estate and was appointed a receiver in that suit.
In that suit, he got a decree, V as... | A suit (No. 1262/53) Challenging the notification under Section 4 of the Land Acquisition Act dated 10 10 1952 issued by the former Government of Bombay and later another notification under Section 6 of the Act dated 14 8 1953 (issued during the pendency of the suit), notifying that the final plots Nos. 41.
42 and 43 w... | The appellant State issued a notification under section 4 of the West Bengal Estates Acquisition Act, 1953 covering the land comprised in the tea garden of the respondent company.
The Revenue Officer issued notices to the respondent company initiating proceedings for assessment of rent.
The Company objected stating tha... | In these two appeals the same questions of law arise and the facts in C.A. No. 166 of 1962 are similar to those in C.A. 167 of 1962 which are stated below.
The appellant in C.A. No. 167 of 1962 is the owner of certain lands situated in the city of Kanpur.
The land is occupied by a Mill and godowns and no part of the la... |
minal Appeal No. 118 of 1959.
Appeal by special leave from the judgment and order dated July 2, 1957, of the Calcutta High Court in Criminal Appeal No. 101 of 1956 arising out of the judgment and order dated January 16, 1956, of the Second Court of the Municipal Magistrate, Calcutta, in case No. 208B of 1955.
C. B. Agg... | The first appellant No. 1 sent a consignment of mustard oil in a tank wagon from Firozabad, U. P. to itself at Calcutta where it took delivery of the wagon from the railway authorities.
The Food Inspector took samples of the oil from the wagon which on analysis were found to be adulterated.
The appellants were prosecut... | The appellant was convicted of selling adulterated butter under sections 406 and 407 read with section 488 of the Calcutta Municipal Act as extended to the Municipality of Howrah on a complaint filed by the Sanitary Inspector on January 2, 954 which was signed in token of sanction by the Health Officer of the said muni... | The respondent Board realised terminal tax on goods experted by the appellants.
In suits filed by the appellants for refund of the amounts which they claimed were collected without authority of law, the respondent Board pleaded that the levy was in accordance with law and that the suits where barred by limitation.
The ... | Dismissing the appeal by special leave, the Court: ^ HELD: Though a direction by the Magistrate to the accused to give his specimen writing when the case is still under investigation would surely be in the interests of the administration of justice, Section 73 of the Evidence Act does not enable the Magistrate to give ... | Section 6 of the Taxes on Entry of Goods into Calcutta Metropulitan Area Act, 1970 provides for imposition of levy and collection of taxes on the entry of every specified goods into Calcutta Metropolitan Area (for consump tion, use or sale therein) from any place outside that area at such rate not exceeding the rates s... | The appellants are two different trade unions of Barauni Refinery of the respondent, Indian Oil Corporation Limited (IOCL).
The IOCL is comprised essentially of two divisions: (1) Marketing Division, and (2) Refinery and Pipe Lines Division.
The age of superannuation of the staff in the Marketing Division was 60 years ... | The petitioner appellant carrying on the business of exporting frozen meat of buffaloes, sheep and goat, sought to establish an abattoir, meat processing plant and a cold storage in a riots prone area near Bombay.
The site was situated on the bank of a river whose water is used for purposes of drinking and washing, bes... | The appellant (holder of an inam in Madhya Pradesh) served a notice an his tenant, the respondent, terminating to tenancy on the ground that he wanted the land for personal cultivation and filed a suit for ejectment.
The trial court decreed the suit.
During the pendency of the appeal in the District Court, article 32 o... |
Appeal No.110 of 1957.
Appeal by special leave from the judgment and order dated February 25, 1955, of the former Bombay High Court in I.T.R. No. 57/X of 1954.
N. A. Palkhivala and I. N. Shroff, for the Appellant.
A. N. Kripal and D. Gupta, for the Respondent.
November 24.
The Judgment of the Court was delivered by KAP... | The appellant firm imported dates from abroad partly by steamer and partly by country craft.
At the relevant time import of dates by steamers had been prohibited by Government (1) [1945] 1 3 I.T.R. Supp.
(2) ; 652 notification, and the consignments which were imported by steamer were, therefore, confiscated by the cust... | The respondent company purchased certain machinery for Rs. 89,000 and sold it for the same value, but in the books of account the written down value of the machinery was shown in the year of account as Rs. 73,392.
The Income Tax Officer in computing the assessable income of the company added the difference, i.e. Rs. 15... | The appellant imported 1,65,000 pieces Chinese silver dollars from Tibet through Sikkim State under two Reserve Bank import licences.
As there were two licences the dollars were divided into two lots.
One lot bore the mark 'H.D. ' and the other 'H.N. ' The appellant made two applications hearing Nos. 32 and 34 to the O... | The Industrial Tribunal, Ahmedabad, on a dispute referred to it under section 10(2) of the took up for consideration four demands for basic wages and adjustment, dearness allowance, gratuity and retrospectivity of the demands of the workmen.
The Tribunal gave its award on 30th of November 1971 which was published on 20... | These two appeals were preferred against the decision of the Nagpur High Court in an appeal under 'section 19(1)(f) of the Defence of India Act, 1939, modifying an award of compensation made 1178 under section 19(i)(b) of that Act in respect of certain premises requisitioned by the Government under 75(A) of the Rules f... | The respondent assessee filed voluntary income tax returns for some assessment years after the date prescribed by Sub s.(l)of.139 of the Income Tax Act, 1961.
The Income Tax officer treated the assessee as being in default and imposed penalties under cl.
(a) of Sub s.(1) of s.271 of the Act.
In appeal before the Appell... | The assessee in these appeals is an Hindu Undivided Family The assessment years in question are ranged from 1942 43 to 1953 54.
The assessee filed its returns for these years in time.
The assessee 's account books showed considerable cash credits in the name of some relations of the second respondent, the Karta of the ... | To avoid the decision of this Court in A. B. Abdul Khadir vs The State of Kerala, , wherein rules framed for the issue of licences and payment of fee for storage of tobacco were 'held to be invalid, the appellant State promulgated Ordinance I of 1963 which was later replaced by Luxury Tax on Tobacco (Validation) Act 9 ... |
Appeal No.110 of 1957.
Appeal by special leave from the judgment and order dated February 25, 1955, of the former Bombay High Court in I.T.R. No. 57/X of 1954.
N. A. Palkhivala and I. N. Shroff, for the Appellant.
A. N. Kripal and D. Gupta, for the Respondent.
November 24.
The Judgment of the Court was delivered by KAP... | The appellant firm imported dates from abroad partly by steamer and partly by country craft.
At the relevant time import of dates by steamers had been prohibited by Government (1) [1945] 1 3 I.T.R. Supp.
(2) ; 652 notification, and the consignments which were imported by steamer were, therefore, confiscated by the cust... | The Income tax Officer issued a notice to the assessee under section 34 on the ground that two items of the assessee 's income, namely forest income and interest income, were not included in the original assessment for the year 1942 43.
In response the assessee filed a return fully disclosing his interest income but ra... | The appellant company was carrying on business in Bombay as commission agents.
In the course of assessment proceedings for the year 1954 55, the Income tax Officer noticed from the ssee 's boo s of account that the assessee had business connections with certain nonresident parties and found that the transactions disclo... | The appellant company made a claim under section 5 of the Income tax (Double Taxation Relief) (Indian States) Rules, 1939, for refund of the income tax paid by it in an Indian State.
The claim was rejected by the Income tax Officer as time barred.
The Commissioner of Income tax and the Central Board of Revenue refused ... | Respondent No. 1 imported consignments of wool material and claimed that the imported goods were wool waste and hence not liable to customs duty.
The goods were examined by an Expert Committee, who appalled that the goods were other than wool waste.
Based on the Committee 's opinion, the Additional Collector or Customs... | In computing the total earned income of the appellant company for the calendar year 1959, the Income Tax Officer disallowed a claim for deduction of Rs. 80,255 in respect of liability for payment of tax under the Wealth Tax Act, 27 of 1957 incurred by the company.
The order of the Income Tax Officer was confirmed in ap... | The appellant assessee a company manufactured cement which was sold partly in the State of Rajasthan and partly outside the State.
The sales tax returns relating to the sales were filed by the assessee under the Rajasthan Sales Tax Act, 1954 and under the before the Assessing Authority for the period August 1, 1973 to ... | The appellant made a gift in 1951 of certain ordinary and preference shares in a company to.
his wife and on the date of transfer the value of the shares was Rs. 69,730.
After the company had converted the preference shares into ordinary shares the appellant 's wife sold most of the shares held by her for Pa. 1,54,800,... |
Appeal No. 358 of 1958.
645 Appeal by special leave from the judgment and order dated 8th March, 1956, of the former Bombay High Court in I.T.R. No. 55 of 1955.
A. N. Kripal and D. Gupta, for the appellant.
N. A. Palkhivala and B. P. Maheshwari, for the respondents.
November 24.
The Judgment of the Court was delivered ... | For the purposes of its business the respondent borrowed a certain sum of money from the Bank of India on a pronote executed jointly by him and one Kishorilal in accordance with a commercial practice of carrying on business by borrowing money from Banks on joint and several liability.
The money was divided half and hal... | The appellant an owner of a mango grove has been deriving income by was of fruits and fallen trees.
In the year 1939 40 he claimed this income to be agricultural income and therefore immune to income tax.
The Assessing Authorities negatived the claim of the appellant.
The High Court in the year 1963 held the income to ... | The respondents filed a suit against the petitioner in 1954 for the possession of certain property and for mesne profits and obtained decree in their favour.
The petitioner 's appeal to the High Court was dismissed in April 1959 and a petition for special leave to appeal to this Court was granted in June, 1959.
Thereaf... | In Appeal No. 1347(N) 1977 by special leave against the interlocutory orders dated 21 4 1977 of the Company Judge of the Calcutta High Court in the company petition No. 85/75, filed by the respondents sections 397/398 of the Companies Act, '1956, complaining of oppression by majority and praying for certain reliefs aga... | This appeal raised a short question as to the interpretation of sub section (4)(a) of section 4 of the Bombay Rents, Hotel and Lodging House Rates (Control) Act, 1947 ("the Bombay Rent Act").
The appellants were the sub tenants of the respondent No. 1 Firm in respect of the premises called Gala No. 4 in a godown.
Respo... | The appellant was appointed as Store Keeper cum Accountant in one of the branches of the Madhya Pradesh Khadi and Village Industries Board, a body corporate constituted under the M.P. Khadi and Village Industries Act, 1959.
His services were terminated by an Order dated 23.9.1964 after giving one month 's notice.
The t... | The respondent was a firm carrying on business in different lines.
It was assessed to income tax under section 23(4) of the Income tax Act, 1922 for the assessment year 1949 50 on the ground that notices issued under section 22(2) and (4) had not been complied with.
Later on, that assessment 412 was cancelled.
However,... | The Income tax Officer found that the respondents ' books of accounts were unreliable and after assessing income for Fasli year 1357, corresponding to the year 1946 47, issued notice to the respondents on December 22, 1949, under section 40 of the Hyderabad Income tax Act to show cause why penalty should not be levied ... |
Appeal No. 285 of 1959.
Appeal by Special Leave from the Judgment and Decree dated the 13th July, 1956, of the Patna High Court in M. J. C. No. 404 of 1954.
M. C. Setalvad, Attorney General for India and section P. Varma, for the Appellants.
A. V. Viswanatha Sastri, Suresh Aggarwala and D. P. Singh, for the Respondent.... | The appellant Corporation was assessed to sales tax under section 13(5) of the Bihar Sales Tax Act, 1947, on the price of machinery and equipment, amounting approximately to Rs. 42,63,305, supplied to two contractor firms on the basis of an agreement which it entered into with them for the construction of a dam.
The ag... | One of the items in dispute referred to the Industrial Tribunal for adjudication, which was the subject matter of this appeal, related to the demand of the Workers ' Union that the appellant company must provide quarters to its employees in terms of the Bihar Government Scheme and undertake immediate construction for t... | The appellants who were manufacturers of cigarettes and tobacco in the State of Bihar contested the levy of sales tax on sales effected by them during the financial years 1949 5o and 1950 51 on the ground that as a direct result of every sale effected by them the goods concerned were delivered outside the State of Biha... | After a preliminary decree was obtained by the appellants (mortgagees of an Estate including both Bakasht lands and other lands), the Bihar Land Reforms Act, 1950 came into force.
The appellant filed petition for passing final decree.
The Estate mortgaged vested in the State as a result of a notification issued under s... | The appellant Board passed a special resolution on September 28, 1956, imposing water tax in Hapur and a notification by the Uttar Pradesh Government was published in the Uttar Pradesh Gazette under section 135(2) of the U.P. Municipalities Act (2 of 1916) notifying the resolution.
Fifteen house owners of Hapur who rec... | In 1945 one R who was the thekadar of the proprietary rights of a village, sued the appellants and the respondents, other than the first respondent Board of Revenue, for their ejectment under section 171 of the U.P. Tenancy Act.
alleging that the appellants had illegally sub let the lands to the respondents.
The appell... | K the mortgagee of certain Mokarrari tenures obtained a decree on his mortgage and put it into execution.
Pending execution, C the mortgagor having failed to pay the rent of the mortgaged and some other tenures they became liable to be sold for the realisation of the arrears of rent under a certificate issued for the p... | The respondent, a partnership firm of which the second respondent was a partner, carried on business as manufacturers of bidis at various places in the State of Madhya Pradesh.
Being unable to secure sufficient tendu leaves locally, the firm took leases for the collection of such leaves in Bihar & Maharashtra.
They act... |
No. 528, of 1959.
Appeal from the judgment and order dated September 20, 1957, of the former Bombay High Court in I.T.R. No. 15 of 1957.
Hardayal Hardy and D. Gupta, for the appellant.
R. J. Kolah, section N. Andley, J. B. Dadachanji, Rameshwar Nath and P. L. Vohra, for the respondent.
635 1960.
November 24.
The Judgme... | A consent decree was passed against the assessee awarding maintenance to his wife and children.
The decree did not create any charge upon the income of the assessee.
The assessee claimed in the assessment of income tax deduction of the amount paid under the decree from his total income.
Held, that the assessee was not ... | The appellant brought a suit for possession of land against respondent Birdhi Lal, under Ss. 180 and 183 of the Rajasthan Tenancy Act, 1955.
The Assistant Collector, Baran, dismissed the suit, but the Revenue Appellate Authority allowed his appeal and held that Birdhi Lal was a trespasser.
A further appeal by Birdhi La... | During the pendency of the appeal by the State against an arbitrator 's award made on July 29, 1955 enhancing the original amount of compensation the Government deposited the extra amount, which the assessee was permitted to withdraw on May 9, 1956 on furnishing security.
During the assessment proceedings for the relev... | The assessee company, which derived its income from the manufacture and sale of sugar and confectionery, was as sessed for the years 1958 59 by the Income Tax Officer under the Income Tax Act, 1922 by making additions of Rs.48,500 for cane cost, Rs.67,500 for shortage in cane, and Rs.21,700 for salary of outstation sta... | The assessee respondent was assessed to income tax as a representative assessee of ten non resident companies.
The companies were grouped under three heads six in Group A, three in Group B and one in Group C.
In regard to the companies under Group A, the assessee had no direct agree ment but had dealings by virtue of i... | Assistant Sales Tax Officers serving in connection with the affairs of the former States of Madhya Pradesh and Hyderabad, on the appointed date, were allocated to the new State of Bombay under section 115 of the (Act No. XXXVII) with effect from November 1, 1956.
The Assistant Sales Tax officers from the former States ... | The appellant assessee was issued a notice under Section 23A of the Income tax Act, 1922.
The assessee contested the same.
At the same time, it set apart a sum of Rs. 6,52,000 in its books for the year ending 31st March 1956, to meet the contingency that may arise if his plea failed.
During the year 1958 59 an amount o... | At the sale held by the Official Liquidator under the orders of the Bombay High Court, the appellant a public limited company, purchased the "Hirji Textile Mills" minus its goodwill and its workmen who were discharged earlier.
The appellant invested some fresh capital in the business, renovated the machinery and employ... |
Appeal No. 270 of 1959.
Appeal by special leave from the judgment and order dated December 23, 1957, of the Allahabad High Court (Lucknow Bench) at Lucknow in Civil Miscellaneous Application (0.
J.) No. 86 of 1954.
C. B. Aggarwala, G. C. Mathur and C. P. Lal, for the appellants.
Achhru Ram, section N. Andley, J. B. Dad... | The respondent was posted as officer incharge of a police station when complaints were received by the District Magis trate that the respondent was receiving bribes.
The District Magistrate got an enquiry made by the Sub Divisional Magistrate and forwarded the report toghether with his own endorsement to the Superinten... | The appellants obtained a decree against the respondent in the court of Sub Judge, Bankura (West Bengal) on December 3, 1949.
On March 28, 1950 they applied to the court which passed the decree to transfer the decree with a certificate of non satisfaction of the court at Morgan in the then State of Madhya Bharat.
It wa... | The appellant was appointed as a non official member of the State Sales Tax Appellate Tribunal for a period of two years from 17.7.1958, under sub section(2) of Section 4 of the Mysore Sales Tax Act, 1957.
The appointment was extended from time to time and continued upto 8.2.1972.
By a letter dated 8.2.1972, the respon... | The appellant, an officer of the Forest Department challenged the provisional integrated gradation list of Forest Officers of the former Andhra and Hyderabad States published under the provisions of the States Reorganisation Act, 1947, in his writ petition, contending that (a) the inter se seniority between the appella... | The Appellant was a tenant of the Respondent.
The Respondent was in Central Government service and was allotted Government residential accommodation.
By a general order, the Government directed that all Government servants who had their own dwelling houses at the place of posting should vacate the Government accommodat... | The appellant was at the relevant dates posted as Subordinate Judge at Masulipatam and Amalapuram.
Charges were made against him of bribery and serious irregularities in the discharge of official duties, and they were enquired into by one of the judges of the Madras High Court who sent his reports on August 2o, ,953, a... | The appellant was appointed on probation as the Principal of the Model Inter College, Thora on August, 28, 1967.
His period of probation was extended by one year and thereafter by a letter dated June 30, 1969 addressed to him with a copy of a resolution dated 27th April, 1969 passed by the Managing Committee wherein va... | In response to a show cause notice dated March 15, 1957, under section 28(1)(c) of the Income Tax Act, before imposing a penalty for deliberate concealment of its income, the appellant, through its authorised representative, voluntarily agreed to a slum of Rs. 15,000/ being treated as income of Hindu Undivided Family.
... |
No. 528, of 1959.
Appeal from the judgment and order dated September 20, 1957, of the former Bombay High Court in I.T.R. No. 15 of 1957.
Hardayal Hardy and D. Gupta, for the appellant.
R. J. Kolah, section N. Andley, J. B. Dadachanji, Rameshwar Nath and P. L. Vohra, for the respondent.
635 1960.
November 24.
The Judgme... | A consent decree was passed against the assessee awarding maintenance to his wife and children.
The decree did not create any charge upon the income of the assessee.
The assessee claimed in the assessment of income tax deduction of the amount paid under the decree from his total income.
Held, that the assessee was not ... | By a writ petition under Article 226 of the Constitution the respondent challenged the validity of a notice under section 226( 3 ) of the Income tax Act, 1961, in respect of tax due from him for the four assessment years from 1960 61 to 1963 64 and penalty for the assessment year 1962 63.
For the assessment year 1961 6... | Under section 22A(2) of the Saurashtra Ordinance No. 2 of 1948, an appeal lay to a Division Bench of the Saurashtra High Court Tom a judgment of a single Judge of that High Court in the exercise of its appellate jurisdiction, if the Judge certified that the, case was a fit one for appeal.
The , merged the Part 'B ' Sta... | A Hindu undivided family consisting of the father (Karta) and his three sons carried on business.
Land was acquired in the name of the Karta and the price was paid out of the books of the family, and a building was constructed on the land.
Another building was constructed on another plot of land.
On a partial partition... | The assessee respondent was assessed to income tax as a representative assessee of ten non resident companies.
The companies were grouped under three heads six in Group A, three in Group B and one in Group C.
In regard to the companies under Group A, the assessee had no direct agree ment but had dealings by virtue of i... | It appears that proceedings under r. 12(5) of the Central Sales Tax (Orissa) Rules 1957 and under sub section
(4) of section 12 of the Orissa Sales Tax Act, 1947 were initiated against the petitioners for the assessment year 1980 81 in relation to assessment of tax on sales in the course of inter state trade and commer... | The respondent assessee claimed deductions in his assessments relating to the assessment years 1962 63 to 1964 65 in respect of payments of interest on loans taken from Kalinga Foundation Trust and others and certain dividend transactions relating to the shares of Kalinga Tubes, Ltd. The Income Tax officer issued a let... | The appellant used to invest his cash surplus in shares and securities and maintained an account book called Book No. 1 relating thereto.
During the period from 1930 to 1941 42 he purchased a large number of shares and securities which by the accounting year 1941 42 were of a value Rs. 1491 lacs.
He sold certain shares... |
o. 273 of 1951.
Appeal under articles 132 (1) and 134 (1)(c) of the Constitution of India from the Judgment and Order dated I3th October, 1950, of the High Court of Judicature at Patna (Shearer, Ramaswami and Sarjoo Prosad JJ.) in Miscellaneous Judicial Case No. 220 of 1949.
S.K. Mitra (K. Dayal, with him), for the app... | Section 4 (1) (a)of the Indian Press (Emergency Pow ers) Act (XXIII of 1931) is not unconstitutional as the restrictions imposed on freedom of speech and expression by the said section are solely directed against the undermining of the security of the State or the overthrow of it and are within the ambit of article 19(... | In the writ petition filed before this Court regarding alleged handcuffing of a practising advocate, contrary to law, while he was being taken to the court after he had been arrested on the charge of a criminal offence, it was alleged that the Union Government and the Delhi Administration had not issued necessary instr... | On the allegations that the appellant in the Criminal Appeal along with two other accused were in possession of railway property which they had obtained under forged railway receipts, the Inspector of the Railway Protection Force lodged a complaint against the three accused that they were guilty of offences under secti... | Appellant No. 1 filed a petition challenging the election of the first respondent from the Lambi Assembly Constituency ( 'reserved seat) in the district of Ferozepur, Punjab, at the 1967 general election.
It was urged in the petition that the nomination paper of appellant No. 2 had been wrongly rejected by the Returnin... | The petitioner challenged the appointment of Respondent No. 1 as Deputy Prime Minister of India on the ground that the oath administered to him as such was not the oath in accordance with the prescription of the Constitution.
The petition was contested by Respondent No. 1 and the Union of India.
It was contended for th... | Some employees belonging to West Bengal Civil Service (Executive) filed a writ petition before the High Court, praying for a direction to the State Government to frame appropriate seniority rules.
The High Court passed an inter im order directing the State Government to frame seniority rules and determine the inter se ... | The appellant in this appeal had been assessed to Income Tax which was reduced on appeal but that assessment was set aside by the Income Tax Appellate Tribunal on the ground that the Indian Finance Act of 1939 was not in force during the assessment year in Chota Nagpur.
On a reference by the Tribunal the High Court con... | The fact that the High Court, in a reference under section 374 of the Code of Criminal Procedure, has to appraise the evidence for itself and has to arrive at its own independent conclusion would not prevent this Court from interfering with the order of the High Court if the High Court reverses the judgment of the tria... |
Appeal No. 358 of 1958.
645 Appeal by special leave from the judgment and order dated 8th March, 1956, of the former Bombay High Court in I.T.R. No. 55 of 1955.
A. N. Kripal and D. Gupta, for the appellant.
N. A. Palkhivala and B. P. Maheshwari, for the respondents.
November 24.
The Judgment of the Court was delivered ... | For the purposes of its business the respondent borrowed a certain sum of money from the Bank of India on a pronote executed jointly by him and one Kishorilal in accordance with a commercial practice of carrying on business by borrowing money from Banks on joint and several liability.
The money was divided half and hal... | In assessment proceedings under the Wealth Tax Act for four assessment years the assessee claimed a deduction in the computation of his net wealth on account of income tax, wealth tax and gift tax liabilities.
The Wealth Tax Officer allowed only part of the deductions claimed The appeal of the assessee was dismissed by... | The appellant had filed a suit in the High Court of Calcutta for a declaration that the properties set out in the schedule belonged to a joint family and that the trust created by the father of the plaintiff/appellant in respect of the said properties was void.
Pending the suit, a Receiv er was appointed by Justice A.N... | In response to a show cause notice dated March 15, 1957, under section 28(1)(c) of the Income Tax Act, before imposing a penalty for deliberate concealment of its income, the appellant, through its authorised representative, voluntarily agreed to a slum of Rs. 15,000/ being treated as income of Hindu Undivided Family.
... | These Civil appeals and special leave petitions centred round one point, namely, the validity of the Bombay Motor Vehicles Tax Act, 1958 as amended by Section 3 of the Maharashtra Act XIV of 1987 and Section 6 of the said Act as amended by Maharashtra Act XXXIII of 1987 and the Maharashtra Act IX of 1988.
Section 3 of ... | The respondents filed a suit against the petitioner in 1954 for the possession of certain property and for mesne profits and obtained decree in their favour.
The petitioner 's appeal to the High Court was dismissed in April 1959 and a petition for special leave to appeal to this Court was granted in June, 1959.
Thereaf... | Sub section (1) Of section 35 of the Indian Income tax Act, 1922, provided: the Income tax officer may on his own motion rectify any mistake apparent from the record and shall rectify any such mistake which has been brought to his notice by an assesses : Provided that no such rectification shall be made, having the eff... | The appellant .company reduced its capital and the reduction was confirmed by the High Court.
On November 4 , 1954, i.e. during the course of the appellant 's accounting year ending November 30, 1954, the Registrar of Companies issued the requisite certificate under section 61(4) of the Indian Companies Act.
The surplu... |
Appeal No. 270 of 1959.
Appeal by special leave from the judgment and order dated December 23, 1957, of the Allahabad High Court (Lucknow Bench) at Lucknow in Civil Miscellaneous Application (0.
J.) No. 86 of 1954.
C. B. Aggarwala, G. C. Mathur and C. P. Lal, for the appellants.
Achhru Ram, section N. Andley, J. B. Dad... | The respondent was posted as officer incharge of a police station when complaints were received by the District Magis trate that the respondent was receiving bribes.
The District Magistrate got an enquiry made by the Sub Divisional Magistrate and forwarded the report toghether with his own endorsement to the Superinten... | The respondents in all these appeals are "extra depart mental agents" within the meaning of Rule 2(b) of the Posts and Telegraphs Extra Departmental Agents (Conduct of Service) Rules, 1964 issued under the authority of the Government of India.
They were either dismissed or removed from service during the period between... | An industrial dispute was referred by the Government of Uttar Pradesh for adjudication to the Adjudicator, Kanpur.
,Me Adjudicator held that the Malis were workmen under the U.p.
but they were not Industrial employees and hence were not entitled to claim dear food allowance under the Government order dated December 6, ... | A Complaint was filed by the Special Railway Magistrate against the appellants, Balbir Singh and Ram Shankar, members of Delhi Police Force, alleging that the Search Memos which were signed by the sub Inspector Balbir Singh did not bear any signature of the witness Ram Shankar at the time when the said Search memos wer... | The question as to which Court is competent to make a com plaint under section 476 A read with section 195(3) of the Code of Criminal Procedure where none wag made by the Court in which the offence was committed or its successor Court, will depend on the nature of the proceeding in which the offence was committed, whet... | The petitioners were convicted under section 302 read with section 34 I.P.C. and were sentenced to death on November 26, 1977.
The High Court upheld the conviction and sentence on July 18, 1978.
The petitioners ' Special Leave Petition against the judgment of the High Court was dismissed on March 5, 1979 and the Review... | The appellant in this appeal was convicted by the Presidency Magistrate, Bombay, of an offence under section 66(b) of the Bombay Prohibition Act (Act XXV of 1949) and sentenced to undergo imprisonment till the rising of the court and to pay a fine of Rs., 250 or in default to undergo rigorous imprisonment for one month... | The appellant firm was assessed to sales tax under the pro visions of the Bihar Sales Tax, 1944, for three periods commencing from October 1, 1947, and ending on March 31, 1050.
Its claim for certain deductions was disallowed, and its applications in revision under section 24 Of the Act to the Board of Revenue, Bihar, ... |
Appeal No. 119 of 1959.
Appeal by special leave from the judgment and order dated January 9, 1958, of the Allahabad High Court (Lucknow Bench), Lucknow, in Civil Misc.
Application No. 115 of 1955.
683 C. B. Agarwala and C. P. Lal, for the appellants.
G. section Pathak, Achru Ram, section N. Andley, Rameshwar Nath, J. B... | The respondent was a sub Inspector of Police.
A complaint was received by the Superintendent of Police that the com plainant was carrying currency notes of Rs. 650 in a bundle when he was stopped by the respondent and his person was searched, that the respondent opened the bundle of notes and handed over the notes one ... | A money suit against the appellant was dismissed by the trial court but the first appellate court passed an ex parte decree against him.
The appellant 's property was sold in execution and purchased by the decreeholder.
The appellant went to the High Court which set aside the exparte decree and remanded the suit.
The a... | The appellants and the five respondents were displaced persons.
The Deputy Custodian of Nizamabad District allotted about 60 acres of land to the five respondents.
The allotment was by way of lease.
There was no condition imposed upon them that they should cultivate the lands personally.
While the lease was continuing ... | The appellant Board passed a special resolution on September 28, 1956, imposing water tax in Hapur and a notification by the Uttar Pradesh Government was published in the Uttar Pradesh Gazette under section 135(2) of the U.P. Municipalities Act (2 of 1916) notifying the resolution.
Fifteen house owners of Hapur who rec... | The respondent Municipality issued a notice under sub section
(1) Of section 153A of the Bombay District Municipal Act, 1901, as adapted and applied to the State of Saurashtra and as amended by Act XI Of 1955, calling upon the appellant to show cause why it should not be directed to discharge the effluent Of it 's chem... | The Estate of Maharaja Man Singh of Ayodhya Raj devolved on his death successively on his two widows and thereafter, according to V the plaintiff a minor on his grandfather G, who died in 1942.
Respondent claimed the estate as adopted son of the junior widow of the Maharaja.
V filed a petition for leave to sue in forma... | % As a result of the order passed by the High Court, proceedings under section 44(2a) of the West Bengal Estates Acquisition Act, 1953 were re opened by the Special Revenue officer and final orders were passed on 9.2.1982.
The Ist respondent preferred an appeal against this order before the 9th Additional District Judg... | On May 14,1959 ,a number of documents were seized from the possession of the respondent by the Enforcement Officer in execution of a search warrant.
The search warrant was issued by the Chief Presidency Magistrate under sub section
(3) of section 19 of the Foreign Exchange Regulation Act, 1947.
The Director of Enforcem... |
Appeal No. 353 of 1959.
Appeal from the judgment and order dated April 22, 1958, of the Punjab High Court (Circuit Bench) at Delhi in Civil Writ No. 257 D of 1957.
M. C. Setalvad, Attorney General of India, section N. Andley, J. B. Dadachanji Rameshwar Nath and P. L. Vohra, for the Appellant.
G. section Pathak, R. L. A... | One Sharda Singh, respondent, who was an employee of the appellant mills was dismissed for disobeying the orders of the managing authority.
He filed an application before the Industrial tribunal under section 33 A of the , contesting his dismissal on various grounds, whereupon the tribunal passed an order to the effect... | The appellant, a working journalist who was appointed on November, 1961 as a Staff Correspondent in the Calcutta Office of the respondent company while working as such at Calcutta, applied on 29 April, 1975 to the Government of West Bengal under sub section
(1) of section 17 of the Working Jour nalists and Newspaper Em... | In the State of Madhya Pradesh vs V. P. Sharma, ; this Court held that once a declaration under section 6 of the Land Acquisition Act 1894 was made the notification under section 4(1) of the Act was exhausted and there could be no successive notifications under section 6 with respect to land in a locality specified in ... | The appellant, with its head office at Kanpur in U.P., runs two woollen mills one of which is in Dhariwal in the State of Punjab.
The raw material purchased by the head office at Kanpur was sent from various centres to the mills and no raw material used in the mills was purchased locally or within the area of the Marke... | These appeals arose out of a representative suit filed on behalf of the creditors of defendants I to 6 who hat executed a trust deed on August 26, 1936, conveying their properties to three trustees with authority to dispose of the one and distribute the ale proceeds ratably amongst the creditors.
The trust deed require... | In the Civil Suit No. 203 of 1955, on the original side of the Bombay High .
Court, filed by the decree holder/respondent against the appellant/judgment, debtor for recovery of certain amount of money, summons were served on the judgment debtor who after filing his written statement absented himself, and did not take a... | The respondent Delhi Cloth Mills has a complex over an area of 63 acres at Bara Hindu Rao and Kishan Gnaj, Delhi, which is a nonconforming area and the industry of the kind in which the mill is engaged in was required to be shifted consequent upon the enforcement of Master Plan prepared by Delhi Development Authority u... | The respondent, filed petitions under Am.
226 and 227 in the Assam High Court asking that notifications by the State Government of the transfer of one District & Sessions Judge and the appointment and posting of another be quashed on the ground that the High Court alone could make the transfers and.
in any event, the H... |
Appeal No. 119 of 1959.
Appeal by special leave from the judgment and order dated January 9, 1958, of the Allahabad High Court (Lucknow Bench), Lucknow, in Civil Misc.
Application No. 115 of 1955.
683 C. B. Agarwala and C. P. Lal, for the appellants.
G. section Pathak, Achru Ram, section N. Andley, Rameshwar Nath, J. B... | The respondent was a sub Inspector of Police.
A complaint was received by the Superintendent of Police that the com plainant was carrying currency notes of Rs. 650 in a bundle when he was stopped by the respondent and his person was searched, that the respondent opened the bundle of notes and handed over the notes one ... | One Raja Sahib took a lease from the District Board, Allahabad,.
with respect to the realisation of bayai and bazar dues on the sale of commodities in the bazar.
The appellant was his employee to collect these dues.
A peon of Raja Sahib asked Shyam Lal, P.W. 2, who had sold linseed to Mewa Lal, respondent No. 2, to com... | On August 19, 1964, officers belonging to the Department of the appellant raided and searched the premises of a company and foreibly removed certain accounts and goods.
The respondents challenged the department 's action by writ petitions filed in the High Court under article 226 of the Constitution praying that the ar... | The appellant had issued notice to the respondents under section 34(1)( of the Income Tax Act, 1922 in respect of an escaped income of Rs. 47,595 for the assessment year 1944 45.
The case of the respondents was that the impugned notice was bad because the Income Tax Officer proceeded against the respondents without obt... | The appellants were the office bearers of a sugar concern.
A complaint with the police was registered against them under sub rule 3 of Rule '3 of the Sugarcane (Control) Order, 1955 read with section 7 of the , On the ground that they had failed to pay to the sellers within the time prescribed the price of the sugarcan... | The appellant was born on January 7, 1915.
He joined the Editorial Staff of the Civil and Military Gazette, Lahore, towards the end of 1938 and continued to serve the Civil and Military Gazette upto January 7, 1943, when he joined the Army.
During the Second World War he was granted an Emergency Commission in the Army ... | The respondent in the two appeals was compulsorily retired by an order dated 20 4 74 under Rule 16(3) of the All India Services (Death cum Retirement) Rules, 1958.
The respondent challenged the said order by filing a Writ Petition before the Andhra Pradesh High Court.
A single Judge of that Court allowed the petition.
... | A money suit against the appellant was dismissed by the trial court but the first appellate court passed an ex parte decree against him.
The appellant 's property was sold in execution and purchased by the decreeholder.
The appellant went to the High Court which set aside the exparte decree and remanded the suit.
The a... |
Appeal No. 419 of 1958.
Appeal by special leave from the judgment and order dated August 20, 1957, of the Calcutta High a Court in Income tax Reference No. 1 of 1956.
Hardyal Hardy and D. Gupta, for the appellant.
N. C. Chatterjee, Dipak Choudhri and B. N. Ghosh, for the respondent.
November 28.
The Judgment of the Cou... | The business of the respondent club was to run race meetings on a commercial scale.
The club did not own any horse, and therefore did not employ jockeys.
it was a matter of some importance to the club that there were jockeys of requisite skill and experience in sufficient numbers who would be available to the owners an... | The respondent was an owner of an estate in Madhya Pradesh.
Under the provisions of the Madhya Pradesh Abolition of Proprietary Rights (Estates, Mahals, Alienated Lands) Act, 1950 the respondent 's estate was vested in the State and he became entitled to compensation.
The compensation was to be paid at the rate of ten ... | The appellant State issued a notification under section 4 of the West Bengal Estates Acquisition Act, 1953 covering the land comprised in the tea garden of the respondent company.
The Revenue Officer issued notices to the respondent company initiating proceedings for assessment of rent.
The Company objected stating tha... | In Income Tax Officer, Kolar Circle and Anr.
vs Seghu Buchiah Setty. , this Court held that the recovery proceedings initiated against the assessee respondent on the basis of the original demand notice were had as it was of the view that the amount of tax assessed when reduced as a result of the appellate orders a fres... | The appellant firm was assessed to sales tax under the pro visions of the Bihar Sales Tax, 1944, for three periods commencing from October 1, 1947, and ending on March 31, 1050.
Its claim for certain deductions was disallowed, and its applications in revision under section 24 Of the Act to the Board of Revenue, Bihar, ... | By an order dated May 25, 1954, the Supreme Court granted the petitioners in the case special leave to appeal against the judgment and order of the High Court at Calcutta.
In accordance with the order, the petitioners furnished the security amounts directed to be deposited within the time specified in the order.
The Re... | The appellant assessee filed a memorandum of appeal to the Assistant Commissioner, Sales Tax, stating therein that the amount of admitted tax had been paid and forfeited the statement by an affidavit.
Before the hearing, he produced a certificate from the Sales Tax Officer that the tax had been paid.
The Assistant Comm... | In assessment proceedings under the Wealth Tax Act for four assessment years the assessee claimed a deduction in the computation of his net wealth on account of income tax, wealth tax and gift tax liabilities.
The Wealth Tax Officer allowed only part of the deductions claimed The appeal of the assessee was dismissed by... |
Appeal No. 517 of 1958.
Appeal from the judgment and order dated October 31, 1957, of the Kerala High Court in O. P. No. 215 of 1957.
G. B. Pai and Sardar Bahadur, for the appellant.
Hardyal Hardy and D. Gupta, for the respondents.
November 29.
The Judgment of the Court was delivered by SHAH, J.
C. A. Abraham hereinaft... | The appellant who was carrying on business in food grains in partnership with another person submitted the returns of the income of the firm for the accounting years even after his partner 's death.
It was found that certain income of the firm was concealed and the Income tax Officer not only assessed the firm to tax f... | The respondent was carrying on business as an excise con tractor in the Civil and Military Station of Bangalore in the State of Mysore, called the retroceded area.
The jurisdiction ' over this area was originally exercised by the Governor General in Council by virtue of an agreement with the Maharaja of Mysore, and the... | The appellant who was the registered holder of 500 shares of a company executed a deed dated January 19, 1953, by which he assigned to his wife the right, title and interest to all dividends and sums of money which might be declared or might become due on account or in respect of those shares for the term of her natura... | The appellants were assessees under the Income Tax Act under the jurisdiction of the Income Tax officer, Nellore since a number of years on 23 1 1973, the Central Board of Direct Taxes sent a notice to the appellants under section 127(1) of the Income Tax Act proposing to transfer their case files for facility of inves... | An air parcel declared by the consigner to contain rasogollas and other edibles was found to contain Rs. 51,000 worth of Indian currency notes.
The parcel was booked to be sent from Calcutta to Hong Kong.
The consignor 's name as given.
on the parcel was found to be false and on investigation the suspicion of the custo... | The respondent stocked 'bunker coal ' at Candle Island in the State of Madras.
They sold the coal to steamers calling at the port of Cochin in the State of Travancore Cochin and delivered it there.
The respondent was assessed to sales tax on such sales for the year 1951 52 and 1952 53.
, The respondent contended that n... | In response to a show cause notice dated March 15, 1957, under section 28(1)(c) of the Income Tax Act, before imposing a penalty for deliberate concealment of its income, the appellant, through its authorised representative, voluntarily agreed to a slum of Rs. 15,000/ being treated as income of Hindu Undivided Family.
... | The right of appeal is a matter of substantive right and not merely a matter of procedure, and this right becomes vested in a party when the proceedings are first initiated in, and before a decision is given by, the inferior Court and such a right cannot be taken away except by express enactment or necessary intendment... |
Appeal No. 419 of 1958.
Appeal by special leave from the judgment and order dated August 20, 1957, of the Calcutta High a Court in Income tax Reference No. 1 of 1956.
Hardyal Hardy and D. Gupta, for the appellant.
N. C. Chatterjee, Dipak Choudhri and B. N. Ghosh, for the respondent.
November 28.
The Judgment of the Cou... | The business of the respondent club was to run race meetings on a commercial scale.
The club did not own any horse, and therefore did not employ jockeys.
it was a matter of some importance to the club that there were jockeys of requisite skill and experience in sufficient numbers who would be available to the owners an... | The assessee was running a business of plying buses and during its previous year ending on August 16, 1959, the buses had been plied for part of the year but were sold thereafter.
The Income tax Officer assessed the difference between the sale price of the buses and their written down value to tax as profit under the s... | By an order dated 31st December, 1968, the sales tax officer found from the turnover of the respondent firm as revealed from the quarterly returns filed by the assessee that is disclosed an assessable income.
He proceeded to make a provisional assessment in respect of the portion of the assessment year 1968 concerned p... | ' Eldee ', one of the branches of the respondent had advanced a loan to another concern, 'Castle '.
The respondent claimed under section 15C of the Income Tax Act, exemption from tax in respect of 6 % of the capital employed in 'Eldee ' as a newly established undertaking and sought to include in the computation of the ... | In Appeal No. 1347(N) 1977 by special leave against the interlocutory orders dated 21 4 1977 of the Company Judge of the Calcutta High Court in the company petition No. 85/75, filed by the respondents sections 397/398 of the Companies Act, '1956, complaining of oppression by majority and praying for certain reliefs aga... | Respondents Nos. 2 to 14 were appointed to the cadre of Income tax Officers, Class I, against vacancies reserved for Scheduled Caste and Schedules Tribes, as a result of a competitive examination or test as envisaged by sub rule (3) of Rule 6.
The Petitioner was similarly appointed to the same cadre but against a vacan... | The then Satguru of the appellant Creed was assessed for the assessment years 1937 38, 1938 39 for the first time.
He was a retired Govt.
servant.
His pension as well as the income from the institution were assessed together.
On appeal, the Assistant Commissioner of Income tax confirmed the assessments made by the Inco... | The appellant, a banking company incorporated in the United Kingdom, carries on banking business in India and is assessed under the Income Tax Act, 1961.
The appellant filed a return of its income for the assessment year 1972 73.
During the assessment proceedings the Income Tax Officer issued a notice under section 142... |
Appeal No. 327 of 1959.
Appeal from the order dated June 28, 1956, of the Bombay High Court at Nagpur in Misc.
First Appeal No. 15 of 1954.
98 774 A. V. Viswanatha Sastri, Shankar Anand and A. G. Batnaparkhi, for the appellant.
K. N. Rajagopal Sastri, as amicus curiae.
November 29.
The Judgment of the Court was deliver... | In a civil suit the respondent obtained a decree against his employer the appellant company for a sum which included com pensation for wrongful termination of his service, arrears of salary, interest and costs of the suit, and then applied for execution of the decree.
The Income tax Officer served a notice upon the res... | The respondent was a company dealing in shares and securities and belonged to a group of companies all controlled by the same persons.
In the year of account, corresponding to the assessment year 1951 52, the respondent sold the shares relating to Madhusudan Mills Ltd., which it had acquired sometime earlier, suffering... | The appellant was employed in the service of the former Indian State of Hyderabad prior to the coming into force of the Constitution of India.
On the coming into force of the Constitution of India, the said State became a part of the territory of India as a Part State and the Appellant continued in the service of that ... | The appellant who was the registered holder of 500 shares of a company executed a deed dated January 19, 1953, by which he assigned to his wife the right, title and interest to all dividends and sums of money which might be declared or might become due on account or in respect of those shares for the term of her natura... | The appellant who was residing at House No. 546 situated at Dhantoli area at Nagpur was evicted from the said prem ises on the ground of bona fide requirement of its landlord.
Therefore he became an "evicted person" within the meaning of section 2(2) of the Central Province and Berar Letting of House and Rent Control O... | The respondent who was a District and Sessions Judge in the erstwhile State of Pepsu was removed from service on April 7, 1953 by an order passed by the President of India who was then in charge of the administration of the State.
A representation made by the respondent on May 18, 1955, was considered by the Council of... | Respondent No. 1 a Private Limited Company, was sanctioned a loan of Rs.30 lakh by the Appellant Corporation for the setting up of a factory.
To secure this loan a mortgage deed of certain properties was executed by the Company and Respondents 2 to 4 as its directors had executed a personal Surety Bond without any secu... | For the academic year 1983 84, there was a vacancy for the post of Lecturer in Sanskrit, in the College managed by the appellant Trust.
The said post was reserved for candidate from backward classes.
The first Respondent, not belonging to any backward class, applied for the post, even before the appellant Trust issued ... |
Appeal No. 650 of 1957.
Appeal from the judgment dated July 13, 1956, of the Patna High Court in Miscellaneous Judicial Case No. 665 of 1954.
R. Ganapathy Iyer and R. H. Dhebar, for the appellant.
A. V. Viswanatha Sastri and R. C. Prasad, for the respondent.
November 29.
The Judgment of the Court was delivered by HIDAY... | The appellant who had agricultural income from his Zamindari was assessed to income tax for the four assessment years, 1944 45, to 1947 48.
The income tax authorities did not include in his assessable income, interest received by him on arrears of rent, in view of a decision of the Patna High Court, but subsequently th... | An assessment order was passed in respect of the turn over of the appellant firm for the year 1975 76 by the Sales Tax Officer on 7.2.1979.
Thereafter, the Sales Tax Officer issued a notice under s.21 of the Uttar Pradesh Sales Tax Act, 1948, proposing to make a reassessment on the ground that the mandi cess and arhat ... | In respect of the assessment for the assessment year 1974 75, the appellant assessee preferred an appeal before the Appellate Assistant Commissioner.
During the hearing of the appeal, the assessee raised an additional ground as regards its liability to Purchase Tax and claimed a deduc tion of Rs.11,54,995.
After giving... | The appellant encashed high denomination currency notes of the value of Rs. 87,5oo and was called upon by the Incometax Officer to submit a return for the relevant year.
The appellant made three statements, discrepant in material particulars, at different stages as to how he received the amount.
The Income tax Officer ... | The United Provinces Agricultural Income tax Act, 1949, authorised imposition of a tax on agricultural income within the State, and the agricultural income tax and super tax were charged on the total agricultural income of the previous year of the assessee.
For the purposes of the Act the Collector and the Assistant Co... | The respondent was a company incorporated in the former Patiala State with its registered office in the territory of Pepsu, a Part B State.
For the assessment years 1948 49 and 1949 50 in respect of the amounts of income tax and super tax which it failed to deduct from out of the remuneration paid to its managing agent... | The appellant company, a registered partnership firm, filed its income tax returns for the years 1956 57 and also for 1957 58 respectively showing a total income of ' Rs. 7,44,551/ , after claiming a deduction of a sum of Rs. 43,116/ , being the amount of interest paid by the assessee on the debts incurred for the part... | For the assessment years 1956 57 and 1957 58, the appellant was, assessed to sales tax in respect of Vanaspati and oil under the U.P. Sales Tax Act, 1948.
By a notification issued on March 31, 1956 under section 3 A(2), the rate of tax on Vanaspati was fixed at one anna per rupee at the point of sale by the manufacture... |
Appeal No. 55 of 1950.
Appeal by special leave from the Judgment and Order dated March 18.
1949, of the High Court of Judicature at Bombay (Chagla C. J. 178 and Ten dolkar J.) in Income tax Reference No. 5 of.
1948, arising out of order dated September 27, 1947, of the Income tax Appellate Tribunal, Bombay Bench 'A ', ... | The appellant mills had insured its building, plant and machinery with various insurance conapanies against fire and had also taken out some policies of the type known.
as " consequential loss policies " which insured against loss of profits, standing charges and agency commission.
The mills were completely destroyed b... | There was a cash credit in November 13, 1947, in the capital, account of the Appellant assessee whose accounting period was from November 13, 1947 to November 1, 1948.
The Income tax Officer assessed the said credit as income from undisclosed sources in the assessment for the assessment year 1949 50.
The Appellate, Ass... | In respect of the assessment year 1949 50, the appellant while submitting his return disclosing his turnover of the sale of oil, included therein the value of the hydrogenated oil that he sold and claimed a deduction under r. 18 of the Turnover and Assessment Rules in respect of the value of the groundnuts which had be... | The appellant took lease of an open land for construction of buildings suitable for residential, business, industrial or office purposes.
The appellant brought suits in the City Civil court, Bombay, for the recovery of arrears of rent in respect of premises built on the said open land, all within the city of Bombay thu... | The appellant was a public limited company doing the business of jute and manufacturing of jute goods.
It followed the mercantile system of accounting.
Before the Income tax Officer in connection with the assessment year 1955 56 the appellant claimed a deduction on account of assessed sales tax.
The demand of sales tax... | An assessment order was passed in respect of the turn over of the appellant firm for the year 1975 76 by the Sales Tax Officer on 7.2.1979.
Thereafter, the Sales Tax Officer issued a notice under s.21 of the Uttar Pradesh Sales Tax Act, 1948, proposing to make a reassessment on the ground that the mandi cess and arhat ... | The Income tax Officer, Madura, issued notice under section 18A (1) of the Indian Income Tax Act, 1922, for payment of advance tax.
R, the then manager of the Hindu Undivided family availed of the option to submit a revised estimate for the years 1946 47 and 1948 49.
The assessment of these two years were completed res... | The appellant company purchased machinery worth Rs.2,81,741 in the year 1957 and gave it on hire to another company which insured the machinery.
In the year 1966, a fire broke out in the lendee company causing extensive damage to the machinery of the appellant.
On a settlement of the insurance claim the lendee company ... |
Appeal No. 93 of 1959.
Appeal by special leave from the Award dated May 13, 1957, of the Industrial Tribunal, Bombay, in Reference (I.T.) No. 166 of 1955.
R. J. Kolah, section N. Andley, J. B. Dadachanji, Rameshwar Nath and P. L. Vohra, for the appellants.
K. B. Chaudhury and Janardan Sharma, for the respondents Nos. 1... | The workmen of the appellant company claimed four months, wages including dearness allowance as bonus for the year 1952, and retrospective operation of the increased wage scale to be fixed by the Industrial Tribunal from March 1, 1952.
The appellant agreed to the increased wage scale suggested by the Tribunal but wante... | The appellant firm was assessed to sales tax under the pro visions of the Bihar Sales Tax, 1944, for three periods commencing from October 1, 1947, and ending on March 31, 1050.
Its claim for certain deductions was disallowed, and its applications in revision under section 24 Of the Act to the Board of Revenue, Bihar, ... | Under an award in an industrial dispute, it was held that the appellants workmen were entitled to half wages from a certain date to the date they resumed duty.
After the final disposal of the companies ' appeal, the workmen were allowed to resume duties.
Thereafter, a dispute arose as to the amount to which the workmen... | The appellant carries on the business of metal process ing i.e. beat treatment of metals.
In 1963 it established a factory with about 32 workmen called "No. I Unit".
In the year 1975 another factory called "No. II unit" was estab lished for carrying on the same kind of business employing about 75 workmen about 200 yard... | The respondents assessees were engaged in the manufacture of mild steel rods, bars or rounds.
They claimed that as the articles manufactured by them fell under item 1 of the list set out in the Fifth Schedule, they were entitled to a higher rate of development rebate specified in section 33(1) (b) (B) (i) (a) and to re... | The respondent assessee built up a factory for the manufacture of paper and paper boards, which started production on 7.5.1964.
The respondent claimed that the duty in respect of the paper boards manufactured in the factory during the period 7.5.1964 to June 1966 was payable at the concessional rates allowed by the Gov... | An Industrial Dispute arose between the appellant and its workmen in respect of the claim made by the workmen (respondents) for bonus for the year 1959.
The respondents claimed that they were entitled to get bonus equivalent to three months ' salary including dearness allowance, The appellant claimed deductions on the ... | The appellant, a real estate company, was engaged in the business of letting out its property on lease, Besides it was also rendering various services to its tenants such as electricity and water supply, washing and cleaning, lift services, electrical and sanitary repairs on payment basis.
For rendering these services ... |
Appeal No. 650 of 1957.
Appeal from the judgment dated July 13, 1956, of the Patna High Court in Miscellaneous Judicial Case No. 665 of 1954.
R. Ganapathy Iyer and R. H. Dhebar, for the appellant.
A. V. Viswanatha Sastri and R. C. Prasad, for the respondent.
November 29.
The Judgment of the Court was delivered by HIDAY... | The appellant who had agricultural income from his Zamindari was assessed to income tax for the four assessment years, 1944 45, to 1947 48.
The income tax authorities did not include in his assessable income, interest received by him on arrears of rent, in view of a decision of the Patna High Court, but subsequently th... | Rangi Lal and his son Chander Sen constituted a Hindu undivided family.
They had some immovable property and the family business.
By a partial partition the HUF business was divided between the two and thereafter it was carried on by a partnership consisting of the two.
The house property of the family continued to rem... | The appellant who was carrying on business in food grains in partnership with another person submitted the returns of the income of the firm for the accounting years even after his partner 's death.
It was found that certain income of the firm was concealed and the Income tax Officer not only assessed the firm to tax f... | The assessee was incorporated as a Private Limited Company in March, 1947 with G as its Managing Director and it took over the business of the trading company carried on by 'D ' in Delhi.
D was the brother in law of G and was placed in charge of the management of the business of the Delhi Branch of the assessee and he ... | After negotiations in 1953 with the concerned Department of the Government of India and the Reserve Bank, a Company, incorporated in U.K. advanced large sums by way of loans to its subsidiary in India, namely the assessee, for subscribing for shares in some Indian Companies.
The correspondence showed that the U.K. Comp... | The assessee firm applied for renewal of its registration under s.26A, Income Tax Act, 1922, in May 1958, stating that the income of the previous year, which ended on March 31, 1958, had been divided among the partners.
The Department Tribunal and the High Court did not believe that the previous year 's income had been... | During the course of the hearing of an appeal against an assessment order made under the Wealth Tax Act for the assessment year 1964 65, the respondent who was the assessee, claimed deduction of an amount in the computation of net wealth which inter alia included the income tax and wealth tax liabilities created in con... | The respondent firm was assessed to income tax for the assessment years 1947 48, 1948 49 and 1949 50 under section 23(3).
The Income tax Officer renewed the registration of the firm under section 26A of the Income tax Act and passed an order under section 23(6) allocating the shares of the various partners.
The respond... |
Appeals Nos. 490 and 491 of 1958.
Appeals from the judgment and decree dated February 18, 1955, of the Madras High Court in Second Appeals Nos.
2038 and 2039 of 1950.
N. R. Raghavachariar, M. R. Krishnaswami and T. V. R. Tatachari, for the appellant.
R. Ganapathi Iyer and D. Gupta, for the respondent.
November 29.
The ... | The appellants, who were dealers in Cotton yarn, obtained a license under the Madras General Sales Tax Act, 1939 (IX of 1939).
Section 5 of that Act exempted such dealers from pay ment of sales tax under section 3 of the Act subject to such restrictions and conditions as might be prescribed, including the conditions as... | By a notification dated April 15, 1948 .the
Government of India extended the Assam Sales Tax Act, 1947 to the Administered Area in Shillong under section 4 of the Extra Provincial Jurisdiction.
Act, 1947.
The instrument of accession by which the administration of the Indian Princely State, of Mylliem in the Shillong Ad... | The appellant used to invest his cash surplus in shares and securities and maintained an account book called Book No. 1 relating thereto.
During the period from 1930 to 1941 42 he purchased a large number of shares and securities which by the accounting year 1941 42 were of a value Rs. 1491 lacs.
He sold certain shares... | The appellants who carry on the business in vegetable ghee purchased vegetable ghee from outside U. P. in the name of four fictitious firms.
In their return of sales tax they did not include the sale proceeds of these transactions on the ground that they had purchased from the four firms and that under a notification m... | The petitioners who were building contractors in the State of Punjab were assessed to tax by the sales tax authorities on the supply of materials in construction works treating it as a sale, acting under the provisions of the East Punjab General Sales Tax Act, 1948.
The petitioners challenged the legality of the assess... | The petitioner, a merchant, carrying on business in "bullion and specie" and gold and silver ornaments was a registered 'dealer ' under the Orissa Sales Tax Act, 1947.
The Government purporting to exercise its authority under section 6 of the said Act issued a notification on July 1, 1949 exempting certain articles fro... | In 1944 the respondent instituted a suit for the recovery of money due under an award dated July 31, 1935, whereby the appellant and his brother were directed to pay a certain amount to the respondent.
The suit was dismissed by the trial Court 238 but on appeal the High Court passed a decree on March 9, 1951.
During th... | The Income tax Officer found that the respondents ' books of accounts were unreliable and after assessing income for Fasli year 1357, corresponding to the year 1946 47, issued notice to the respondents on December 22, 1949, under section 40 of the Hyderabad Income tax Act to show cause why penalty should not be levied ... |
Appeal No.232 of 1960.
Appeal from the Judgment and Order dated October 6, 1958, of the Bombay High Court in Income Tax Reference No. 10 of 1958.
R. J. Kolah, Dwaraka Das, section N. Andley, Rameshwar Nath, J. B. Dadachanji and P. L. Vohra for the Appellants.
Hardyal Hardy and D. Gupta for the Respondent.
November 29.
... | A who was the Dewan of the State of Bhavnagar before responsible government was introduced in the State, was granted a monthly pension of Rs. 2,000 by the Maharaja of the State by an order dated January 15, 1948.
On March 1, 1948 the State of Bhavnagar was merged in the United States of Saurashtra and the Maharajah cea... | The Income tax Officer, Bangalore commenced a proceeding under section 34 of the Mysore Income tax Act for reassessment of the income of the respondents for the assessment year 1949 50 and served a notice in that behalf in March 1951, on the respondents.
The Income tax Officer determined the total income of the respond... | This appeal by special leave was directed against the order of the High Court asking the Income tax Appellate Tribunal under section 66(4) Of the Income tax Act to submit a supplementary ' statement of case on points, which were never raised by the parties nor decided by the Income tax Authorities or the Tribunal.
The ... | The appellant company filed a suit against the respondents in the court of the Senior Subordinate Judge, Gurgaon, for the specific performance of an agreement for the purchase of ' certain land by the company from the respondents.
Part of the land in question became the subject of proceedings under the Land Acquisition... | Assistant Sales Tax Officers serving in connection with the affairs of the former States of Madhya Pradesh and Hyderabad, on the appointed date, were allocated to the new State of Bombay under section 115 of the (Act No. XXXVII) with effect from November 1, 1956.
The Assistant Sales Tax officers from the former States ... | The respondent, a Central Government officer was trans ferred from Calcutta to Jaipur by an order dated 14th March, 1985 and relieved of his duty the next day.
He, however, filed a writ petition before the High Court and obtained an interim injunction.
The writ petition was subsequently transferred to the Central Admin... | The appellant was the Mahant of the Asthal Estate in Bihar which was in the management of a Receiver appointed by the Civil Court in a suit relating to the estate.
On appeal the question that arose for decision in this Court was whether the appellant Mahant was liable to be assessed under the Bihar Agricultural Income ... | Under the Madhya Bharat Municipalities Act, 1954, the Municipal Corporation determined the house lax payable by the appellant in respect of his house with effect from April 1, 1954.
On appeal by the appellant regarding assessment, the Additional District Judge remanded the case to the Corporation for a fresh decision a... |
Appeals Nos. 98 and 99 of 1957.
Appeals from the judgment and order dated August 31, 1954, of the Madhya Pradesh High Court in Civil Misc.
Case No. 9 of 1953.
R. Ganapathi Iyer and D. Gupta, for the appellant in C. A. No. 98 of 1957 and respondents in C. A. No. 99 of 1957.
section K. Kapur and Naunit Lal, for the respo... | In order to put the sugar industry on a stable footing, for which it was necessary to develop the cane area, the Ruler of the erstwhile Gwalior State by an order dated 27 7 1946 sanctioned the levy of cess of one anna per maund on all sugar cane purchased by the respondent company.
When the Government of Madhya Bharat,... | The respondents in the above appeals are owners of certain lands which are to be compulsorily acquired udder Madras Lignite (Acquion of Land) Act, 1953.
This Act came into force on August 20, 53 before article 31 of the Constitution was amended by the Constituion (Fourth Amendment) Act, 1955.
By the said Act substantia... | For the purpose of protecting the smaller manufacturers from the cometition of larger manufacturers, the Government of India, by a notification dated 21 July 1967, amended by notification dated 4 September, 1967, declared a concessional rate of duty to those manufacturers who had filed a declaration before 4 September ... | The States of Orissa, Bihar and Madhya Pradesh levied a cess which was based on the royalty derived from mining lands.
The cess was levied by these States under their respective statutes viz. Orissa Cess Act, 1962, Bengal Cess Act, 1880 (as applicable to the State of Bihar), Madhya Pradesh Upkar Adhiniyam 1981 and Madh... | The petitioner was at one time the Ruler of an erstwhile princely State which ceded to the Dominion Government in 1948.
A Jagirdar, who was the owner of a half share in a Jagir of villages contained in that princely State, became entitled to compensation for the trees standing thereon under the provisions of the Bombay... | In the State of Uttar Pradesh, sugarcane was produced by the sugar mills through the 'hydraulic process ' and by the power crushers through the 'open pan process '.
Both the mills as also the crushers drew their raw material, namely sugarcane from sugarcane growers.
In order to facilitate production by the sugar mills,... | The Government of West Bengal referred under section 10(1) of the , five issued for adjudication by the Industrial Tribunal.
The dispute was between the respondents workmen working at the Barkeeper branch of the appellant company 's workshop.
All the shares of the appellant are owned by the Central (Government.
and its... | The Government of U. P. appointed a Court of enquiry under sections 6 and 10 of the United Provinces , and referred to it the present dispute.
The Court of enquiry submitted its report to the Government, whereupon the Government issued a notification in July, 1950, directing the various sugar factories to pay bonus to ... |
15 of 1959, 14 of 1960 and 21 of 1959.
Petitions under article 32 of the Constitution of India for enforcement of Fundamental Rights.
Frank Anthony and J. B. Dadachanji, for the petitioners (In Petns.
Nos. 15 and 21 of 1959).
612 H. J. Umrigar, O. P. Rana and A. G. Ratnaparkhi, for the petitioners (In Petn.
No. 14 of 1... | In Mohd. Hanif Quareshi vs The State of Bihar the Supreme Court held that a total ban on the slaughter of bulls, bullocks and she buffaloes after they had ceased to be useful was not in the interests of the general public and was invalid.
Thereafter, the Bihar Legislature passed the Bihar Preservation and Improvement o... | The appellants, two of the electors of the Akola Constituency of the Madhya Pradesh State Assembly, filed an Election Petition against Respondent No. 1, the successful candidate in the election held on December 13, 1951, and the three other respondents who having been validly nominated went to the polls but were defeat... | Dismissing the writ petitions but partly allowing, the Court ^ HELD: By Iyer, J. (on behalf of Y. V. Chandrachud, C.J., P. N. Bhagwati. J. and himself) 1.
Section 433A of the Code of Criminal Procedure Code as introduced With effect from 18 12 1978 is constitutionally valid.
May be, penologically the prolonged terms pr... | The respondent rice millers obtained permits under clause (3) of the Southern States (Regulation of Export of Rice) Order, 1964, for exporting "broken rice" from Andhra Pradesh to Kerala but were intercepted for allegedly transporting "whole rice" for "broken rice".
The rice was seized, and samples analysed in the pres... | The petitioners challenged the validity of the orders issued by the State of Mysore under article 13(4) of the Constitution on July 10, 1961, and July 31, 1962.
The petitioners contended that they had applied for admission to the Pre Professional Class in Medicine in the Karnatak Medical College, Hubli and they would h... | These three groups of special leave petitions/appeals/writ petitions concern the policy and legality of the levy of Court fees under the Provisions of the Karnataka Court Fees and Suits valuation Act, 1958, the PG NO 155 PG NO 156 Rajasthan Court Fees and Suits Valuation Act, 1961 and the Bombay Court Fees Act, 1959.
T... | The point in controversy in this appeal was whether SS. 207 and 207A inserted into the Code of Criminal Procedure by the amending Act 26 of 1955, violated the provision of article 14 of the Constitution and were, therefore, invalid in law.
The appellants were committed for trial to the Court of Session by the inquiring... | The petitioner, the editor of a newspaper, was detained under r. 30(1)(b) of the Defence of India Rules, 1962.
He filed a petition under article 32 of the Constitution for a writ of habeas corpus challenging the legality of the detention order on various grounds.
Dismissing the petition, HELD:Rule 30 (1) (b) cannot be ... |
Appeal No.232 of 1960.
Appeal from the Judgment and Order dated October 6, 1958, of the Bombay High Court in Income Tax Reference No. 10 of 1958.
R. J. Kolah, Dwaraka Das, section N. Andley, Rameshwar Nath, J. B. Dadachanji and P. L. Vohra for the Appellants.
Hardyal Hardy and D. Gupta for the Respondent.
November 29.
... | A who was the Dewan of the State of Bhavnagar before responsible government was introduced in the State, was granted a monthly pension of Rs. 2,000 by the Maharaja of the State by an order dated January 15, 1948.
On March 1, 1948 the State of Bhavnagar was merged in the United States of Saurashtra and the Maharajah cea... | The appellant, a partnership firm, was assessed by the Sales Tax Officer, who estimated the turnover for the Calendar year 1971, and for the first six months of the year 1972 and made two orders of assessment dated 26 March 1973 under section 33 of the Bombay Sales Tax Act, 1959 levying Sales Tax and penalty.
Against t... | In the Civil Suit No. 203 of 1955, on the original side of the Bombay High .
Court, filed by the decree holder/respondent against the appellant/judgment, debtor for recovery of certain amount of money, summons were served on the judgment debtor who after filing his written statement absented himself, and did not take a... | This appeal by special leave was directed against the order of the High Court asking the Income tax Appellate Tribunal under section 66(4) Of the Income tax Act to submit a supplementary ' statement of case on points, which were never raised by the parties nor decided by the Income tax Authorities or the Tribunal.
The ... | The Income tax Officer, Companies Circle, Bombay treating the petitioner as an agent of a non resident issued a notice of demand under section 156 read with section 210 of the Indian Income tax Act, 1961.
By this notice the petitioner was called upon to pay advance tax as agent of the foreign principal during the finan... | The respondent was a firm carrying on business in different lines.
It was assessed to income tax under section 23(4) of the Income tax Act, 1922 for the assessment year 1949 50 on the ground that notices issued under section 22(2) and (4) had not been complied with.
Later on, that assessment 412 was cancelled.
However,... | A consent decree was passed against the assessee awarding maintenance to his wife and children.
The decree did not create any charge upon the income of the assessee.
The assessee claimed in the assessment of income tax deduction of the amount paid under the decree from his total income.
Held, that the assessee was not ... | The appellant created a trust in 1955 by transferring certain securities held by him to a bank as trustee.
One of the beneficiaries of the trust was the appellant 's minor daughter M.
The income accruing to M under the trust during the previous years relevant to the assessment years 1957 58, 1958 59, 1959 60 and 1960 6... |
Appeal No. 517 of 1958.
Appeal from the judgment and order dated October 31, 1957, of the Kerala High Court in O. P. No. 215 of 1957.
G. B. Pai and Sardar Bahadur, for the appellant.
Hardyal Hardy and D. Gupta, for the respondents.
November 29.
The Judgment of the Court was delivered by SHAH, J.
C. A. Abraham hereinaft... | The appellant who was carrying on business in food grains in partnership with another person submitted the returns of the income of the firm for the accounting years even after his partner 's death.
It was found that certain income of the firm was concealed and the Income tax Officer not only assessed the firm to tax f... | The question for decision in this appeal was whether a single transaction of sale of land measuring about three quarters of an acre was an adventure in the nature of trade so as to make it liable to income tax.
The assessee appellant, an Engineer by profession, was engaged in various business activities including that ... | The Income tax Officer found that the respondents ' books of accounts were unreliable and after assessing income for Fasli year 1357, corresponding to the year 1946 47, issued notice to the respondents on December 22, 1949, under section 40 of the Hyderabad Income tax Act to show cause why penalty should not be levied ... | An air parcel declared by the consigner to contain rasogollas and other edibles was found to contain Rs. 51,000 worth of Indian currency notes.
The parcel was booked to be sent from Calcutta to Hong Kong.
The consignor 's name as given.
on the parcel was found to be false and on investigation the suspicion of the custo... | The appellant, a registered partnership firm, was the managing agent of (he respondent.
After submitting its resignation to the board of directors of the respondent company, the appellant filed a suit claiming a sum of money in accordance with an agreed scheme.
The appellant firm consisted of 5 partners with effect fro... | The appellant (since deceased) was being assessed as the Karta of the Hindu Undivided Family consisting of himself, his mother, his wife and three sons until the assessment years 1948 49.
For the assessment year 1949 50 and subse quent years upto 1961 62 he filed a return in his individual capacity claiming that there ... | The appellant was a shareholder of a company known as Mafatlal Gagalbhai and Co., Ltd. The Company with its registered office at Bombay was at all material times resident in British India.
It was also doing business in the former Baroda State and used to keep its profits derived in that State with Mafatlal Gagalbhai In... | The appellant, a dealer in pulses in Vijayawada in Madras State made certain sales outside the State during the assessment year 1949 50.
The appellant claimed exemption from sales tax of sales effected outside the State during the year but the Deputy Commercial Tax Officer disallowed the claim.
A first appeal and a rev... |
Appeals Nos. 490 and 491 of 1958.
Appeals from the judgment and decree dated February 18, 1955, of the Madras High Court in Second Appeals Nos.
2038 and 2039 of 1950.
N. R. Raghavachariar, M. R. Krishnaswami and T. V. R. Tatachari, for the appellant.
R. Ganapathi Iyer and D. Gupta, for the respondent.
November 29.
The ... | The appellants, who were dealers in Cotton yarn, obtained a license under the Madras General Sales Tax Act, 1939 (IX of 1939).
Section 5 of that Act exempted such dealers from pay ment of sales tax under section 3 of the Act subject to such restrictions and conditions as might be prescribed, including the conditions as... | Under an agreement dated July 11, 1945, the appellants were appointed managing agents of the Coimbatore Spinning and Weaving Co. Ltd., for 20 years, and certain remuneration was provided for them including 10% commission on the net profits of the company due and payable yearly immediately after the accounts of the comp... | On 30th June, 1969, State Government issued a notifica tion under Section 8A of the Karnataka Sales Tax Act, 1957, providing a package of reliefs and incentives including one concerning relief from payment of sales tax.
A further notification dated 11th August, 1975 was issued, envisaging certain modified procedures fo... | The respondents in the above appeals are owners of certain lands which are to be compulsorily acquired udder Madras Lignite (Acquion of Land) Act, 1953.
This Act came into force on August 20, 53 before article 31 of the Constitution was amended by the Constituion (Fourth Amendment) Act, 1955.
By the said Act substantia... | The question for determination in the appeal was whether the Union of India was entitled to levy and recover arrears of excise duty on cotton cloth for the period April 1, 1949, to March 31, 1950, payable by the respondent, a cloth mill in the State of Rajasthan, under the Rajasthan Excise Duties Ordinance, 1949.
After... | The petitioner Company carrying on the business of manu facturing bidis and having its head office at Jabalpur in the State of Madhya Pradesh made certain purchases of tobacco in the State of Bombay.
The Sales Tax Officer assessed the petitioner to a purchase tax under the provisions of the Bombay Sales Tax Act, 1953.
... | The assessee Oil refinery, predecessor in interest to the respondent Corporation in one of the appeals had registered itself as a dealer under the Bombay Sales Tax Act, 1959.
During the Calendar year 1961, it had purchased sulphuric acid from a chemical company for processing and refining crude oil and manufacturing ke... | The respondents as plaintiffs brought the suit, out of which the present appeal arises, under the provisions of 0. 21, r. 63 Of the Code of Civil Procedure for a declaration that the deed of trust executed in favour of the appellant deity was a sham and fictitious document and the properties covered by it were liable t... |
Appeal No. 395 of 1959.
Appeal by special leave from the Award dated November 25, 1957 of the Industrial Tribunal, Bombay, in Reference (I. T.) No. 24 of 1956.
N. C. Chatterjee, D. H. Buch and K. L. Hathi, for the appellants.
M. C. Setalvad, Attorney General for India, J. B. Dadachanji and section N. Andley, for the re... | Section 20(1) of the (XXVII of 1953), read with the proviso, is a perfectly reasonable provision and in the interest of the employees and it is not correct to say that it can apply only to the direct recruits of the existing air 812 companies and not at all to loaned employees working under them.
The two conditions of ... | The six employees in the Tin Plate Co. of India Ltd. were adjudged insolvents.
They were members in a Provident Fund of the said company, having certain amounts standing to their credit in the Fund.
The appellants creditor of the said employees filed applica tions under section 4 of the Insolvency Act against the compa... | By an order dated August 20, 1943, the Appellate Tribunal directed that certain deductions claimed by the assessee should be allowed.
The matter came back to the Income tax Officer and he made an order on September 26, 1945, but did not issue any fresh notice of demand.
The assessee appealed to the Appellate Assistant ... | In Income Tax Officer, Kolar Circle and Anr.
vs Seghu Buchiah Setty. , this Court held that the recovery proceedings initiated against the assessee respondent on the basis of the original demand notice were had as it was of the view that the amount of tax assessed when reduced as a result of the appellate orders a fres... | The respondent was appointed as a temporary clerk in an engineering division of the Government.
The attempt of another clerk to impersonate and appear for him in a depart mental examination was detected.
The Executive Engineer obtained explanations from both the clerks and reported the matter to the Superintending Engi... | In APSRTC vs Rammohan Rao (Civil revision petition No. 1598/1968, dated April 25, 1969), the High Court of Andhra Pradesh held: (i) that wages under section 2(iv)(d) of the Payment of Wages Act included gratuity and (ii) that Rule 8.01 of the Hyderabad Government Railway Establishment Code, 1949, did not stand alone an... | The appellant was posted as the Local Purchase Officer at the Army Ordnance Depot in Poona district.
In connection with the purchase of some engineering tools, charges were brought against him under section 5(1)(d) read with section 5(2) of the Prevention of Corruption Act, for having procured pecu niary benefit for a ... | The appellant Union and the respondent company through their communications dated January 24,1957, April 24,1957 and May 1,1957 concluded an agreement relating to various items of industrial disputes which inter alia provided that the employer had agreed not to contest the issue whether field force including salesmen w... |
Appeals Nos. 12 and 13 of 1951.
Appeals from the Judgment and Decree dated the 17th/21st February, 1947, of the High Court of Judicature at Calcutta (Mukherjea and Biswas JJ.) in Appeal from Original Order No. 62 of 1946 with cross objectiou and Civil Revision Case No. 657 of 1946 arising out of Judgment and Order date... | A Subordinate Judge dismissed an application by a decree holder for adjournment of an execution case and by the same order dismissed the execution case itself without informing the decree.
holder 's pleader that the application for adjournment had been dismissed and asking him whether be had to make any submission in 1... | The right of appeal is a matter of substantive right and not merely a matter of procedure, and this right becomes vested in a party when the proceedings are first initiated in, and before a decision is given by, the inferior Court and such a right cannot be taken away except by express enactment or necessary intendment... | The appellant, who was a Ruler of a former Indian State, had money dealings with the respondent.
They referred their disputes to an arbitrator who made his award directing the appellant to pay.
a certain sum of money, in installments.
The award also stated that the existing documents relating to debts on lands would re... | Respondent No. 1 obtained a mortgage decree for Rs. 1,14,581/14/6 against one Rao Raja Inder Singh (the judgment debtor).
The mortgage money was advanced under three mortgages, and the mortgaged properties consisted of Jagirs and some non Jagir immovable property.
The latter property was sold in execution and Rs. 33,75... | By a lease dated 14th December 1948, the respondent plaintiff gave to the appellant defendant on lease two plots Nos. 12 and 13 situated at Sitaladevi Temple Road, Mahim for a period of 15 years commencing from 1st December 1948 at the yearly rent of Rs. 10,200/ payable in equal quarterly instalments of Rs. 2,550/ in a... | The Corporation of Calcutta is not precluded from taking proceedings under section 363 of the Calcutta Municipal Act, 1923 by reason of its having taken proceedings prior thereto under section 488 of the Act read with Rule 62 of Schedule XVII.
The question of inconvenience to neighbours is not relevant for the purpose ... | Respondent No. 1 in the appeals instituted a suit for partition against his younger brothers and sisters, and the heirs of his deceased brothers.
The plaintiff was the eldest among the brothers and sisters.
The 1st and 2nd Defendants were his brothers, the 3rd Defendant his sister, the 4th and 5th Defendants, the widow... | The Income tax officer, Dacca, acting under the Bengal Agricultural Income tax Act, 1944, sent by registered post a notice to the Manager of an Estate belonging to the Tripu ra State but situated in Bengal, calling upon the latter to furnish a return of the agricultural income derived from the Estate during the previou... |
Appeal No. 327 of 1959.
Appeal from the order dated June 28, 1956, of the Bombay High Court at Nagpur in Misc.
First Appeal No. 15 of 1954.
98 774 A. V. Viswanatha Sastri, Shankar Anand and A. G. Batnaparkhi, for the appellant.
K. N. Rajagopal Sastri, as amicus curiae.
November 29.
The Judgment of the Court was deliver... | In a civil suit the respondent obtained a decree against his employer the appellant company for a sum which included com pensation for wrongful termination of his service, arrears of salary, interest and costs of the suit, and then applied for execution of the decree.
The Income tax Officer served a notice upon the res... | For the assessment years 1961 62 and 1962 63, the corresponding valuation dates of which were March 31, 1961 and March 31, 1962, assessment orders were made under the Wealth Tax Act on March 24, 1961 and March 23, 1962 respectively while the notice of demands were served on the assessee on April 11, 1961 and April 11, ... | The appellants had applied for compensation to the Jagir Abolition Officer under section 13 of the Bombay Merged Territories and Areas (Jagir Abolition) Act, 1953 in respect of their proprietary jagirs.
Against the orders of the said officer they preferred appeals to the Revenue Tribunal which were dismissed for non pr... | The respondent, as plaintiff, filed a suit against the appellant, as defendant, in the Original side of the Bombay High Court for the enforcement of its claim for a large amount of over Rs. 40 lakhs.
The appellant not only contested the claim but also made a counter claim.
The appellant made a request that in the event... | The appellant encashed high denomination currency notes of the value of Rs. 87,5oo and was called upon by the Incometax Officer to submit a return for the relevant year.
The appellant made three statements, discrepant in material particulars, at different stages as to how he received the amount.
The Income tax Officer ... | The appellant created a trust in 1955 by transferring certain securities held by him to a bank as trustee.
One of the beneficiaries of the trust was the appellant 's minor daughter M.
The income accruing to M under the trust during the previous years relevant to the assessment years 1957 58, 1958 59, 1959 60 and 1960 6... | The appellant land owner held lands in excess of 30 standard acres as on 6.4.1960.
He filed a return as required by the Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act, 1961 and an enquiry was initiated by the Authorised Officer concerned under Section 9(2)(b) of the Act.
Several objections raised by the appe... | The respondent was appointed on 15.7.1962 as a Chemistry lecturer in Kulohaskar Ashram Agriculture Intermediate College run by the appellant society.
By a communication dated 20.6.1963, he was informed by the management that his services were no longer required after 15.7.1963.
He filed a civil suit for permanent injun... |
Appeals Nos. 776 and 777 of 1957.
Appeals by special leave from the judgment and order dated September 25, 1956, of the Bombay High Court in Income tax Application No. 48 of 1956; and from the judgment and order dated March 17,1954, of the Income tax Appellate Tribunal, Bombay, in E.P.T.A. Nos. 757, 903 and 944 of 1948... | The appellant carried on various businesses and one such was the running of a Theatre and Restaurant.
In October, 1943, a subsidiary company was formed which was using the premises of the Theatre under a lease granted to it from April, 1944.
In working out the capital of the two companies for excess profits tax, a clai... | The Appellant Bank which was registered under the Co operative Societies 'Act, 1922, received, in the relevant account years, by way of interest on deposits with the Imperial Bank of India certain sums of money.
The Income tax Officer assessed the aforesaid sums under section 12 of the Indian Income tax Act 1922, as in... | The Income tax Officer found that the respondents ' books of accounts were unreliable and after assessing income for Fasli year 1357, corresponding to the year 1946 47, issued notice to the respondents on December 22, 1949, under section 40 of the Hyderabad Income tax Act to show cause why penalty should not be levied ... | This appeal by special leave was directed against the order of the High Court asking the Income tax Appellate Tribunal under section 66(4) Of the Income tax Act to submit a supplementary ' statement of case on points, which were never raised by the parties nor decided by the Income tax Authorities or the Tribunal.
The ... | In the assessment year 1957 58, the Wealth Tax Officer had included a sum of Rs.4,90,775 representing the market value of certain immovable properties in respect of which, although the assessee had received full consideration money, he had not executed any registered sale deeds in favour of the vendees.
The question wa... | The appellant created a trust in 1955 by transferring certain securities held by him to a bank as trustee.
One of the beneficiaries of the trust was the appellant 's minor daughter M.
The income accruing to M under the trust during the previous years relevant to the assessment years 1957 58, 1958 59, 1959 60 and 1960 6... | On being challenged, the Bombay High Court, following its earlier decision in Paritosh Bhupesh Kumarsheth and other vs Maharashtra State Board of Secondary and Higher Secondary Education, Pune and another, AIR 1981 Bombay 895, declared clauses (1) and (2) of Rule 37 of Goa, Daman and Diu Secondary and Higher Secondary ... | It appears that proceedings under r. 12(5) of the Central Sales Tax (Orissa) Rules 1957 and under sub section
(4) of section 12 of the Orissa Sales Tax Act, 1947 were initiated against the petitioners for the assessment year 1980 81 in relation to assessment of tax on sales in the course of inter state trade and commer... |
Appeals Nos. 187 and 190 of 1960.
Appeals from the judgment dated 22nd January, 1957, of the Punjab High Court (Circuit Bench), Delhi, in Civil Reference No. 6 of 1953.
Veda Vyasa, section K. Kapur and K. K. Jain, for the appellant.
B. Ganapathi Iyer and D. Gupta, for the respondent.
November 30.
The Judgment of the Co... | The object with which the appellant company was formed was to promote and regulate the business in shares, stocks and securities etc., and to establish and conduct a Stock Exchange in order to facilitate the transaction of such business.
Its capital was divided into shares on which dividend could be earned.
it provided... | In each of the two appeals before the court, suits had been filed by landlords under the Delhi and Ajmer Rent Control Act, 1952, for ejectment on the ground that the tenants had erected certain structures without the authority of the landlords and in violation of the conditions of ease between the landlord and the conc... | In an ejectment suit under the Delhi & Ajmer Rent Control Act, 1952, the trial Judge decreed the suit and on appeal under s.34 of the Act the Additional District Judge confirmed 934 the decision.
The Act did not provide for a second appeal, and under section 35 (1) a revision was filed against the Order of the Addition... | During consolidation proceedings in a village, under the Uttar Pradesh Consolidation of Holdings Act, 1954, a question of title arose, and the Consolidation Officer referred the question to the Civil Judge who referred it to an arbitrator appointed under section 37 of the Act.
The Arbitrator submitted his award to the ... | The appellant firm M/s. Kishinchand Chellaram was assessed to tax for the assessment year 1947 48, the relevant accounting year being the year ending 6th April, 1947.
The concerned Income Tax Officer on an information that a sum of Rs. 1,07,350 purported to have been sent by the assessee by a telegraphic transfer throu... | The appellant was a chartered accountant and a partner of a firm of auditors.
This firm acted as auditors of two companies, among others, registered under the Indian , the entirety of the shares of one of which are owned by the Union Government and the entirety of the shares of the other by the West Bengal Government.
... | The assessee was incorporated as a Private Limited Company in March, 1947 with G as its Managing Director and it took over the business of the trading company carried on by 'D ' in Delhi.
D was the brother in law of G and was placed in charge of the management of the business of the Delhi Branch of the assessee and he ... | The appellant firm was assessed to sales tax under the pro visions of the Bihar Sales Tax, 1944, for three periods commencing from October 1, 1947, and ending on March 31, 1050.
Its claim for certain deductions was disallowed, and its applications in revision under section 24 Of the Act to the Board of Revenue, Bihar, ... |
Appeals Nos. 776 and 777 of 1957.
Appeals by special leave from the judgment and order dated September 25, 1956, of the Bombay High Court in Income tax Application No. 48 of 1956; and from the judgment and order dated March 17,1954, of the Income tax Appellate Tribunal, Bombay, in E.P.T.A. Nos. 757, 903 and 944 of 1948... | The appellant carried on various businesses and one such was the running of a Theatre and Restaurant.
In October, 1943, a subsidiary company was formed which was using the premises of the Theatre under a lease granted to it from April, 1944.
In working out the capital of the two companies for excess profits tax, a clai... | The assessee was a public limited company.
, Under article 37 of its.
Articles of Association the Directors could at any time in their discretion and without assigning any reason decline to register any proposed transfer of shares.
The question in income tax proceedings relating to the assess ment years 1952 53 and 195... | The appellant held shares in a company the Board of Directors of which by a resolution dated August 30, 1950 declared interim dividends.
The appellant received a dividend warrant dated December 28, 1950 for a certain amount being the interim dividend in respect of its share holdings in the company.
The appellant 's yea... | The assessee, in CA 1546 of 1974, M/s British India Corporation Ltd. claimed capital Reserve, Stocks and Stores Reserves, Bad and doubtful debts Reserves, Obsolescence reserve, Loans and Insurance reserve, investment reserve and forfeited moneys reserves as "standard deduction" as defined in section 2(a) of the in the ... | One Maganlal Parbhudas who was a Director of the assessee company held 6,344 shares out of a total of 10,000 shares of the company and he made a gift of 1000 shares to each of his five sons.
During the accounting period the company had eight Directors including the said Maganlal Parbhudas and two of his sons and they h... | In 1956 a notice was issued to the respondent under section 34(1)(a) of the Indian Income tax Act, calling upon him to make a return on the ground that his income had escaped assessment for the year ending 31st March, 1949 The respondent contended that notice under section 34 of the Act could not be issued to him becau... | An application by the respondent for permission to build a cinema on a site within the City of Bombay was rejected by the Commissioner of Police, Bombay.
The respondent applied for reconsideration of his application and the Commissioner, acting on the advice of the Cinema Advisory Committee, granted the application on ... | The appellant was a chartered accountant and a partner of a firm of auditors.
This firm acted as auditors of two companies, among others, registered under the Indian , the entirety of the shares of one of which are owned by the Union Government and the entirety of the shares of the other by the West Bengal Government.
... |
Appeal No.424 of 1957.
Appeal by special leave from the judgment and order dated January 25, 1955, of the Patna High Court in Misc.
Judicial Case No. 621 of 1953.
N. C. Chatterjee and R. C. Prasad, for the appellant.
K. N. Rajagopal Sastri and D. Gupta, for the respondent.
791 1960.
November 30.
The Judgment of the Cou... | In 1945 the appellant who was a Zamindar granted licences to different parties to prospect bauxite.
Under the licence the licensee had the right to enter upon the land to prospect, dig and prove all bauxite lying in or within the land and to take away and appropriate samples of bauxite in reasonable quantities not exce... | The State acquired the land of the appellant.
The Collector made an award under the Land Acquisition Act as a result of which the appellant received Rs. 2,81,822/ , which included a sum of Rs. 48,660/ as interest upto the date of the award. 'The Income tax Officer included Rs. 48,660/ (the said interest) in the total i... | In March 1967, after obtaining the satisfaction of the Commissioner the appellant issued a notice under section 148 of the Income Tax Act, 1961 stating that he had reason to believe that the respondent 's income chargeable to tax for the assessment year 1958 59 had escaped assessment.
The respondent replied that the I.... | The appellant, a registered dealer under the Punjab General Sales Tax Act, 1948 despatched some part of the manufactured goods outside the state, without paying the tax on the taxable raw material consumed in the manufacture of such goods.
The assessing authority issued a show cause notice for the assessee 's failure t... | In respect of the accounting years ending March 31, 1957 and March 1958 respectively on the voluntary returns submitted by the respondent, the Income Tax Officer 'E ' Ward District II (1) Calcutta completed the assessment for these years (1957 58 and 1958 59) on total incomes of Rs. 7000/ and Rs. 7500/ respectively, th... | Under a circular issued in 1962 by the Central Board of Revenue under section 5(8) of the Indian Income tax Act, 1922 the assessing authorities were directed to permit British Shipping Companies to elect to be assessed on the basis of a ratio certificate granted by the U.K. authorities regarding the income or loss and ... | On the ground that 50% of the transactions recorded in a rough note book detected and seized by the Inspecting officer from the Head office of the firm were not entered in the regular books of accounts maintained by the assessee, the Sales Tax officer made an addition of 10% to the admitted turnover and completed the a... | In assessment proceedings under the Wealth Tax Act for four assessment years the assessee claimed a deduction in the computation of his net wealth on account of income tax, wealth tax and gift tax liabilities.
The Wealth Tax Officer allowed only part of the deductions claimed The appeal of the assessee was dismissed by... |
Appeal No. 264 of 1956.
Appeal by special leave from the Judgment and Order dated June 29, 1954, of the Bombay High Court in Appeal No. 127 of 1953.
A. V. Viswanatha Sastri, Hemendra Shah, section N. Andley, J. B. Dadachanji, Rameshwar Nath and P. L. Vohra, for,the Appellant.
J. C. Bhatt, C. J. Shah and Naunit Lal, for... | Various contracts for sale of goods had been made between the parties in Bombay each of which contained an arbitration clause.
Disputes having arisen in March, 1952, in respect of these contracts, they were referred to arbitration and a composite award was made on October 7, 1952, against the respondent.
One of these d... | % In respect of sale of raw petroleum coke by petitioner to respondent there were three agreements, providing for sale, petitioner 's right to shift raw petroleum coke at the risk and expense of the respondent in case of failure of Respondent to shift the same as agreed, and the Respondent 's liability to pay interest ... | The appellants migrated to India in 1947 from West Pakistan.
To begin with, they were given temporary allotment of land in two villages.
In 1949, land was allotted to them on quasi permanent basis, and they have remained in possession of the same eversince.
Originally, land was classified into two kinds: urban and agri... | In 1945 the first respondent Trustees of Port of Bombay, granted lease of plot owned by them for the purpose of erecting a godown for carrying on commercial activities at a monthly rent of Rs. 925.
In 1946 the lessee erected a permanent godown.
In 1958, he granted lease of the said godown to the petitioners.
The first ... | A drilling contract was entered into by the appellant and the respondent which provided that in the case of dif ferences arising out of the aforesaid contract, the matter shall be referred to arbitration, that the arbitration proceedings shall be held in accordance with the provisions of the Indian , and that the valid... | The respondents were lessees of the appellants for a period of 5 years from March 1, 1943.
They were protected tenants under the Bombay Tenancy and Agricultural Lands Act, 1948.
They contended that the appellants landlords could not claim eviction, because, being protected tenants their lease was extended by statute up... | The appellant company was engaged in the manufacturing of airconditioning and refrigeration equipment under a proper licence.
On January 21, 1970 the appellant cleared from the factory cooling coils, condensers and compressors and supplied the same to M/s. Ravi Cold Storage, Ahmedabad for putting up a cold storage and ... | The appellant and the, respondent nominated their arbitrator who heard the matter at length and the proceedings had reached a stage when an award might have been pronounced.
It was then that the appellant chose to obstruct the further progress of the proceedings by raising the plea that there was no, concluded contract... |
Appeals Nos. 187 and 190 of 1960.
Appeals from the judgment dated 22nd January, 1957, of the Punjab High Court (Circuit Bench), Delhi, in Civil Reference No. 6 of 1953.
Veda Vyasa, section K. Kapur and K. K. Jain, for the appellant.
B. Ganapathi Iyer and D. Gupta, for the respondent.
November 30.
The Judgment of the Co... | The object with which the appellant company was formed was to promote and regulate the business in shares, stocks and securities etc., and to establish and conduct a Stock Exchange in order to facilitate the transaction of such business.
Its capital was divided into shares on which dividend could be earned.
it provided... | The appellant firm M/s. Kishinchand Chellaram was assessed to tax for the assessment year 1947 48, the relevant accounting year being the year ending 6th April, 1947.
The concerned Income Tax Officer on an information that a sum of Rs. 1,07,350 purported to have been sent by the assessee by a telegraphic transfer throu... | The Income tax Officer, by his order dated October 9, 1952, assessed the respondent for the assessment year 1952 53 and gave him credit for Rs. 50,603 15 0 as representing interest on tax paid in advance under section 18 A(5) of the Income tax Act.
On May 24, 1953, the Indian Income tax (Amendment) Act, 1953, came into... | The appellant company which carried on business in tea garden tools and requisites and also acted as agents for selling tea, derived the bulk of its income from selling commission on tea.
The assessment year in question is 1950 60.
In the relevant previous year which ended on June 30, 1958 the assessee for the first ti... | The respondent company purchased certain machinery for Rs. 89,000 and sold it for the same value, but in the books of account the written down value of the machinery was shown in the year of account as Rs. 73,392.
The Income Tax Officer in computing the assessable income of the company added the difference, i.e. Rs. 15... | The appellant assessee filed a memorandum of appeal to the Assistant Commissioner, Sales Tax, stating therein that the amount of admitted tax had been paid and forfeited the statement by an affidavit.
Before the hearing, he produced a certificate from the Sales Tax Officer that the tax had been paid.
The Assistant Comm... | For the assessment years 1956 57 and 1957 58, the appellant was, assessed to sales tax in respect of Vanaspati and oil under the U.P. Sales Tax Act, 1948.
By a notification issued on March 31, 1956 under section 3 A(2), the rate of tax on Vanaspati was fixed at one anna per rupee at the point of sale by the manufacture... | The appellant, a sterling company carrying on business in tea with its Head office in the United Kingdom, invested in the shares of other tea companies in different parts of the world, and had a hundred per cent share holding in an Indian subsidiary.
The appellant was assessed under the Indian Income Tax Act 1922.
For ... |
Appeal No. 264 of 1956.
Appeal by special leave from the Judgment and Order dated June 29, 1954, of the Bombay High Court in Appeal No. 127 of 1953.
A. V. Viswanatha Sastri, Hemendra Shah, section N. Andley, J. B. Dadachanji, Rameshwar Nath and P. L. Vohra, for,the Appellant.
J. C. Bhatt, C. J. Shah and Naunit Lal, for... | Various contracts for sale of goods had been made between the parties in Bombay each of which contained an arbitration clause.
Disputes having arisen in March, 1952, in respect of these contracts, they were referred to arbitration and a composite award was made on October 7, 1952, against the respondent.
One of these d... | The respondent company was a manufacturer of edible and non edible oils and was registered as a " dealer " under the United Provinces Sales Tax Act, 1948.
Its year of account commenced on June 1, and ended on May 31 of the next year.
Under section 7(1) of the Act read.
with rule 39 of the rules framed thereunder the re... | Certain lands were situated in the erstwhile State of Baroda before it became a part of the State of Bombay by merger.
The Bombay Tenancy and Agricultural Lands Act, 1948, was extended to Baroda on August 1, 1949.
Suits were filed in the Civil Court by appellants landlord , against the respondents who were their tenant... | This appeal to the Supreme Court was from a reversing decree of the Bombay High Court in a suit for possession of certain immovable properties.
The suit was dismissed by the trial court on 20 12 1946, the value of properties being found to be over Rs. 10,000.
The decree of the High Court allowing the plaintiff 's claim... | % A contract was entered into by the parties in 1970 71.
The award was made by the Arbitrator in 1982.
The award was challenged before the subordinate Judge who upheld the same.
Appeal to the High Court against the order of the Subordinate Judge was dismissed.
The petitioners moved this Court by special leave against t... | A mortgage deed was executed by the respondent company and one of its directors in favour 'of the State of Kerala.
It was provided inter alia by the terms of the deed that in consideration of the State granting a loan of a sum of Rs. 2.5 lakhs to the company, the latter would supply to the State 3,000 tons of ground ,n... | The appellant in the appeals was the tenant of the demised premises who was inducted as a monthly tenant for the purpose of conducting the ice cream business carried on by her husband.
The letting was done on an agreement dated December 29, 1975 by the landlord respondent which was to become effective from January 1, 1... | This was an appeal by certain textile mills of Ahmedabad against a scheme for gratuity awarded by the Industrial Court.
The Labour Association, the respondent, gave a notice of change under section 42(2) of the Bombay Industrial Relations Act, 1946 (Bom.
XI of 1947), intimating the Mill Owners ' Association that they w... |
Appeal No. 30 of 1958.
Appeal by special leave from the judgment and order dated March 24, 1955, of the Punjab High Court in Civil Reference No. 3 of 1953.
Gopal Singh, for the appellants.
K. N. Rajagopala Sastri and D. Gupta, for the respondent.
212 1960.
August 17.
The Judgment of the Court was delivered by HIDAYATUL... | The appellant entered into contract with Government for the supply of goods, and in the assessment year 1942 43 Rs. 10,80,653 and in the assessment year 1943 44, Rs. 7,45,336 were assessed as its income by the Income tax Officer.
The supplies to Government were made for.
Jaipur by the appellant, and payment was by cheq... | The appellant assessee was a cooperative society engaged in the business of banking The previous year relevant to the assessment year 1963 64 was the year ending June 30, 1962.
The business income of the assessee was exempt under the provisions of Section 80(1) as it then stood.
During the aforesaid accounting yew, the... | Respondent, an Income tax Officer, called an assessee to his house and took a sum of Rs. 800 from him.
Immediately afterwards a search was made and the respondent, after some evasion, produced the money.
The respondent 's defence was that he had taken the money as a loan and not as illegal, gratification.
The Special j... | The Income tax Officer issued a notice to the assessee under section 34 on the ground that two items of the assessee 's income, namely forest income and interest income, were not included in the original assessment for the year 1942 43.
In response the assessee filed a return fully disclosing his interest income but ra... | The Karta of a Hindu undivided family was assessed to Incometax from year to year until the assessment year 1953 54 either as an individual or as the Karta.
But later, the Income Tax Officer issued notices to him under section 34(1) of the Income tax Act, 1922, for the assessment years 1951 52 to 1953 54 and under sect... | The respondent assessee built up a factory for the manufacture of paper and paper boards, which started production on 7.5.1964.
The respondent claimed that the duty in respect of the paper boards manufactured in the factory during the period 7.5.1964 to June 1966 was payable at the concessional rates allowed by the Gov... | The appellant company was carrying on business in Bombay as commission agents.
In the course of assessment proceedings for the year 1954 55, the Income tax Officer noticed from the ssee 's boo s of account that the assessee had business connections with certain nonresident parties and found that the transactions disclo... | Prior to the constitution of the assessee firm, its partners were members of a Hindu undivided family which carried on money lending business in India and in Malaya and which was assessed to tax under the Income Tax Act, 1918.
There was a partition in the family on June 2, 1938, and thereafter its members continued the... |
y of the view that the almost unanimous opinion of experts is that after the age of 15, bulls.
bullocks and buffaloes are no longer useful for breeding, draught and other purposes and whatever little use they may have then is greatly offset by the economic disadvantages of feeding and maintaining unserviceable cattle d... | In order to put the sugar industry on a stable footing, for which it was necessary to develop the cane area, the Ruler of the erstwhile Gwalior State by an order dated 27 7 1946 sanctioned the levy of cess of one anna per maund on all sugar cane purchased by the respondent company.
When the Government of Madhya Bharat,... | The petitioners carry on business as Shroffs and Bankers.
The Income tax Department searched various premises of the petitioners and seized a sum of Rs. 12 lakhs in cash from the petitioners, under section 132 and 132A of the Income tax Act.
The petitioners contended that the said amount represented the stock in trade ... | The respondents who were licensees for the whole sale vend of denatured spirit in their writ petitions before the High Court contended that levy of fees on denatured spirit was not justified because (i) the State was not providing any service to the trade and (ii) since it is the Parliament which has the power to levy ... | Some of the proprietors of the former State of Madhya Pradesh granted to the several petitioners rights to take forest produce, mainly tendu leaves, from the forests included in the Zamindaris belonging to the proprietors.
The agreements conveyed to the petitioners in addition to the tendu leaves other forest produce l... | The petitioner is a Judicial Member of the Central Administrative Tribunal.
In this writ petition he claims equality of the Members of the Administrative Tribunal with the Judges of the High Court, or even the Vice Chairman of the Tribunal, in the matter of pay, and age of superannua tion.
The Central Administrative Tr... | (14 of 1947) section 18 Applicability of.
The appellant company had its establishments in a number of States in the country.
In its establishment at Kanpur there were two unions, one of which, the Shramik Sangh, was affiliated to the Federal Union comprising of some of the trade unions in the various establishments whi... | The election of the appellant to the Madhya Pradesh Legislative Assembly from Khategaon constituency was challenged on two grounds: (1) That the nomination paper of one of the contesting candidates was wrongly rejected by the Returning Officer; and (2) that there was a violation of section 123 of the Representation of ... | The firsf petition is on behalf of one thousand Dairy Mates and the other on behalf of 280 workers as Junior Plant Operatives and semiskilled Operatives.
The grievance of Dairy Mates is that although they perform the duties of semi skilled workers they have been wrongly classified as unskilled workers and paid salaries... |
Appeal No. 51 of 1951.
Appeal from the Judgment and Decree dated the 11h September, 1945, of the High Court of Judicature at Allaha bad (Brand and Waliullah JJ.) in First Appeal No. 212 of 1942 arising out of the Judgment and Decree dated the 28th February, 1942, of the Court of the Civil Judge of Azamgarh in Original ... | Under Mahomedan law a person who has charge of the person or property of a minor without being his legal guardian, i.e., a de facto guardian, has no power to convey to another any right or interest in immoveable property which the transferee can enforce against the minor.
The question whether the transaction has result... | The respondents, who were the Khadims of the tomb of Hazrat Khwaja Moin ud din Chishti of Ajmer challenged the constitutional validity of the Durgah Khwaja Saheb Act, 1955 (XXXVI of 1955) and certain specified sections by a petition filed under article 226 of the Constitution in the Rajasthan High Court.
The High Court... | The Raja of an impartible Estate in U.P. executed certain Gujaranama deeds in 1949 including one in favour of the respondent, his younger brother.
After the U.P. Zamindari and Land Reforms Act, 1950 (U.P. Act 1 of 1951) came in force the respondent made an application before the Rehabilitation Grants Officer under sect... | A mortgagor executed two deeds of mortgage in favour of the father of the appellants for Rs. 1600 and Rs. 1000 in respect of certain lands.
Both the mortgages were possessory mortgages but the land was leased back to the mortgagor for a stipulated rent.
The mortgagor died leaving behind him three sons, one adult and tw... | The respondent No. 1, a Central Board constituted under the United Provinces Muslims Waqf Act, 1936, by a notification under section 5(1) Of the Act dated February 26, 1944, took into ' management the properties of a Darga Sharif and on October 18, 1946, the appellants, three of the five members of the Managing Committ... | A Hindu widow in the Punjab came into possession of her husband 's land on his death in 1917.
She continued in possession till 1954 when on an application made by certain collaterals of her late husband the Naib Tehsildar effected a mutation in favour of the collaterals.
On the basis of the Naib Tehsildar 's order the ... | The appellant 's father, a Talukdar of the Estate of Khajur gaon, executed a simple mortgage of his proprietary interest in the estate consisting of sixty seven villages to the Allahabad Bank Ltd. While execution proceedings were pending, the U. P. Zamindari Abolition and Land Reforms Act, 1950, came into force from Ju... | The father of respondent No. 1, who was the Zamindar, filed a suit for the eviction of Ramprasad, the father of appell ants, from certain plots of land.
The suit was decreed and the Zamindar took possession of the land.
Ramprasad filed an appeal before the Additional Commissioner but the same was dismissed .
He preferr... |
Appeal No. 328 of 1959.
Appeal by special leave from the judgment and order dated 23rd February, 1956, of the Bombay High Court in Income tax Reference No. 34 of 1955.
K. N. Rajagopala Ayyangar and D. Gupta, for the appellant.
Rameshwar Nath, section N. Andley, J. B. Dadachanji and P. L. Vohra, for the respondent.
Dece... | One of the persons who entered into a partnership was a minor and in the instrument of partnership he was described as a full partner with equal rights and obligations with the other adult partners.
The deed of partnership which was signed by the minor was produced before th e Registrar of Firms f or registration and h... | In 1956 a notice was issued to the respondent under section 34(1)(a) of the Indian Income tax Act, calling upon him to make a return on the ground that his income had escaped assessment for the year ending 31st March, 1949 The respondent contended that notice under section 34 of the Act could not be issued to him becau... | The appellants were shareholders of a company known as Navjivan Mills Ltd. which held a large number of shares of the Bank of India.
The Bank with the object of increasing their share capital offered some more shares to the Mills for a price including premium which was about half the market value.
The Mills purchased a... | Two joint stock companies entered into agreements with a former Princely State for the grant of agricultural land on payment of fair and equitable land revenue.
Later the two companies formed into a partnership firm.
On the merger of the State with the Union of India, the Assessing Authority under the U.P. Agricultural... | The appellant firm which carried on business as forest lessees and timber merchants in the former Kapurthala State was assessed to, and paid, income tax, for the account year 1945 46 under the Income tax law which was then in force in the said State.
Subsequently Kapurthala State integrated into what was known as Pepsu... | The appellants, in execution of a decree passed in a suit filed by them under section 180 of the U.P. Tenancy Act, 1939, on December 2, 1948 took back possession of the land in dispute from the respondent Nos. 4 and 5 (respondents for short).
On the advent of the U.P. Zamindari Abolition and Land Reforms Act, 1950 ( '1... | The appellant encashed high denomination currency notes of the value of Rs. 87,5oo and was called upon by the Incometax Officer to submit a return for the relevant year.
The appellant made three statements, discrepant in material particulars, at different stages as to how he received the amount.
The Income tax Officer ... | Held (Per section R. DAs, ACTING C.J., VIVIAN BOSE, BHAGWATI and B.P. SINHA, JJ.
JAGANNADHADAS J., dissenting) that section 5(1) of the Taxation on Income (investigation Commission) Act, 1947 (Act XXX of 1947) is ultra vires the Constitution as it is discriminatory and violative of the fundamental right guaranteed by a... |
Appeal No. 328 of 1959.
Appeal by special leave from the judgment and order dated 23rd February, 1956, of the Bombay High Court in Income tax Reference No. 34 of 1955.
K. N. Rajagopala Ayyangar and D. Gupta, for the appellant.
Rameshwar Nath, section N. Andley, J. B. Dadachanji and P. L. Vohra, for the respondent.
Dece... | One of the persons who entered into a partnership was a minor and in the instrument of partnership he was described as a full partner with equal rights and obligations with the other adult partners.
The deed of partnership which was signed by the minor was produced before th e Registrar of Firms f or registration and h... | The appellant was a company registered in the erstwhile Baroda State.
In connection with the assessment year 1942 43 the Income tax Officer Ahemdabad held that certain sale proceeds were received by the appellant in British India and the profit thereon was taxable under the Indian income tax Act, 1922.
One of the items... | The respondent, a firm consisting of four partners, was registered under the Indian Income tax Act, 1922.
For the assessment year 1946 47 it claimed to set off a sum of Rs. 1,05,641, as its share of the loss in respect of certain transactions said to have been carried on in the name of D by another partnership between ... | The respondent manufactures cigarettes at its factory upon which Excise Duty is levied by the Assistant Collector of Central Excise, Calcutta Division.
The rates varied according to the provisions of Finance Act, 1951, and 1956 and the Additional Duty of Excise (Goods of Special Importance) Act, 1957.
The Company was r... | Two joint stock companies entered into agreements with a former Princely State for the grant of agricultural land on payment of fair and equitable land revenue.
Later the two companies formed into a partnership firm.
On the merger of the State with the Union of India, the Assessing Authority under the U.P. Agricultural... | The appellant, a firm of Surat, had a branch at Bangkok, to which it exported cloth, and the branch also made purchases locally and sold them.
During the war the business of the branch had been in abeyance, but was re started after the termination of the hostilities.
in its return for the assessment year 1949 50 the ap... | The appellant company, carrying on business as manufacturer of iron and steel, with its factory and works at Jamshedpur in Bihar, was assessed to sales tax for two periods prior to the Constitution, under the Bihar Sales Tax Act, 1947 (No. XIX Of 1947), enacted by the Bihar Legislature in exercise of its exclusive powe... | Two persons, B and C, formed a partnership firm on April 20, 1936, and the firm was dissolved on March 31, 1948.
I and C along with R formed a second firm on July 30, 1941, and it was dissolved on March 31, 1949.
B and C along with five others formed a third firm on December 1, 1941, and it was dissolved on January 1, ... |
Appeal No. 222 of 1960.
Appeal from the judgment and order dated December 15, 1959, of the Punjab High Court (Circuit Bench), Delhi, in R. F. Appeal No. 77 D of 1954.
G. section Pathak and B. C. Misra, for the appellant.
Mukat Behari Lal Bhargava and J. P. Goyal, for respondents Nos. 1 to 7. 1960.
December 5.
The Judgm... | The respondents filed a suit for specific performance against the appellant which was dismissed on March 12, 1954.
On March 24 the respondents made an application for a certified copy of the judgment and decree.
The decree was not drawn up and the respondents were supplied a certified copy of the judgment and the memo ... | The appellant Bank filed a suit for the recovery of the amount of loan together with interest thereon granted to Respondent No. I who had not only executed a promissory note but also a bond hypothecating the standing crop of his lands situated at Khandu and Surjipada in Rajasthan.
Respondents 2 and 3 being guarantors f... | In response to a notice from the assessing authority under the Punjab General Sales Tax Act that the appellant had not filed a return in respect of the assessment year 1959 60, the appellant claimed that the firm had ceased to do any work since February.
1961 and that a formal document to that effect was executed in Au... | Respondent No. 1 in the appeals instituted a suit for partition against his younger brothers and sisters, and the heirs of his deceased brothers.
The plaintiff was the eldest among the brothers and sisters.
The 1st and 2nd Defendants were his brothers, the 3rd Defendant his sister, the 4th and 5th Defendants, the widow... | The question involved in this appeal was whether under the customary law of the Punjab a sister was a preferential heir in respect of her brother 's self acquired property, to a collateral.
The respondent, the sister, relied on a custom, which she termed a special custom, and on that basis claimed her brother 's proper... | The appellant is a resident of Tripura State.
He assert ed that he belonged to the Laskar community which was in cluded in State records in the Deshi Tripura community and in the former State of Tripura this community had always been treated as Scheduled Tribes, and the members of the community freely enjoyed all the b... | The respondent, who was the landlord under whom the appellant was a tenant, obtained a decree for eviction and damages against the appellant.
The respondent filed an execution application on July 19, 1960.
In answer to it the appellant flied objections by initiating proceedings under O. 21, r. 2(2) C.P.C. on September ... | In these two appeals the same questions of law arise and the facts in C.A. No. 166 of 1962 are similar to those in C.A. 167 of 1962 which are stated below.
The appellant in C.A. No. 167 of 1962 is the owner of certain lands situated in the city of Kanpur.
The land is occupied by a Mill and godowns and no part of the la... |
Appeal No. 222 of 1960.
Appeal from the judgment and order dated December 15, 1959, of the Punjab High Court (Circuit Bench), Delhi, in R. F. Appeal No. 77 D of 1954.
G. section Pathak and B. C. Misra, for the appellant.
Mukat Behari Lal Bhargava and J. P. Goyal, for respondents Nos. 1 to 7. 1960.
December 5.
The Judgm... | The respondents filed a suit for specific performance against the appellant which was dismissed on March 12, 1954.
On March 24 the respondents made an application for a certified copy of the judgment and decree.
The decree was not drawn up and the respondents were supplied a certified copy of the judgment and the memo ... | By an order dated August 20, 1943, the Appellate Tribunal directed that certain deductions claimed by the assessee should be allowed.
The matter came back to the Income tax Officer and he made an order on September 26, 1945, but did not issue any fresh notice of demand.
The assessee appealed to the Appellate Assistant ... | The appellant brought a suit for possession of land against respondent Birdhi Lal, under Ss. 180 and 183 of the Rajasthan Tenancy Act, 1955.
The Assistant Collector, Baran, dismissed the suit, but the Revenue Appellate Authority allowed his appeal and held that Birdhi Lal was a trespasser.
A further appeal by Birdhi La... | On 23rd August, 1970, when the respondent was travelling by car, alleged to be belonging to his brother, from Ambala to Batala, the Customs officer intercepted him near the Beas river and forcibly taken along with the driver, Gurunam Singh to the Customs House at Amritsar.
The respondent along with the driver was searc... | The assessee (respondent) owner of an estate known as "Tekari Rai" executed an indenture of trust dated January 20, 1941 whereby the "Tekari Rai" and certain Zamindari properties owned by her were conveyed to certain named trustees to be held in trust, subject to conditions specified therein.
This deed was created with... | In the course of consolidation proceedings under the U.P. Consolidation of Holdings Act, 1953, questions arose amongst the members of a family regarding the title to certain properties.
Respondent No. 1 filed objections to the original entries in respect of lands in Khata No. 72 and 73 on the basis that he was the son ... | The appellant agreed on July 4, 1956 to purchase certain lands from the respondents for Rs. 12,000.
A memorandum reciting that Rs. 2,000 were paid as advance by the appellant to the respondents was executed by both parties.
Three days later the respondents informed the plaintiff by a letter that only a sum of Rs. 350 w... | The Income tax officer, Dacca, acting under the Bengal Agricultural Income tax Act, 1944, sent by registered post a notice to the Manager of an Estate belonging to the Tripu ra State but situated in Bengal, calling upon the latter to furnish a return of the agricultural income derived from the Estate during the previou... |
Appeals Nos. 37 & 38 of 1957.
Appeals from the judgment and order dated August 30, 1955, of the former Bombay High Court in Appeals Nos.
55 and 56 of 1955, arising out of the judgment and order dated June 23, 1955, of the said High Court in Misc.
Application No. 80 of 1955.
C. K. Daphtary, Solicitor General of India, B... | Section 2(5) of the , properly construed, does not by itself confer the power on the appropriate Government to make a reference.
That power is really contained in section 10(i) of the Act.
In deciding whether it should or should not make a reference under section 12(5) of the Act the appropriate Government need not bas... | This appeal raised a short question as to the interpretation of sub section (4)(a) of section 4 of the Bombay Rents, Hotel and Lodging House Rates (Control) Act, 1947 ("the Bombay Rent Act").
The appellants were the sub tenants of the respondent No. 1 Firm in respect of the premises called Gala No. 4 in a godown.
Respo... | The respondents assessees were engaged in the manufacture of mild steel rods, bars or rounds.
They claimed that as the articles manufactured by them fell under item 1 of the list set out in the Fifth Schedule, they were entitled to a higher rate of development rebate specified in section 33(1) (b) (B) (i) (a) and to re... | An industrial dispute with regard to the raising of the age of retirement of the clerical staff employed in the Refinery Division of the respondent oil Company at Bombay from 55 to 60 years was referred to the Industrial Tribunal.
The workmen contended that there was a trend in the Bombay region to fix the age of retir... | A firm doing business in Bombay entrusted goods worth Rs. 35,500 the Railway for delivery in Delhi.
The goods were consigned to "self" and the firm endorsed the railway receipts to a Bank against an advance of Rs. 20,000 made by the Bank to the firm.
The firm also executed a promissory note in favour of the Bank for th... | The petitioner was serving as an officiating Teleprinter Supervisor at Jaipur when the employees of the Posts and Telegraphs Department went on strike from the midnight of July 11, 1960, throughout India and there was a similar strike at Jaipur.
The petitioner 's case was that he was on duty that day from 12 noon to 8 ... | The appellant company dismissed some workmen after a domestic enquiry holding them guilty on a charge of 'go slow ' action.
The respondents raised an industrial dispute.
The Industrial Tribunal found that the dismissal of the respondents could not be sustained as there was no specific mention of 'go slow ' in the charg... | The appellant in both the appeals carried on the busi ness of a carrier and transported goods on hire.
It had its principal office at Bombay and branch offices at various other places.
The respondent in the first appeal a dealer in cardamom entrusted a consignment of cardamom to the appellant at its branch office at Bo... |
Appeal No. 200 of 1960.
Appeal from the Judgment and Order dated the 19th March, 1959, of the Mysore High Court, Bangalore, in Writ Petition No. 263 of 1957.
K.Srinivasan and R. Gopalakrishnan, for the appellant.
A. N. Kirpal and D. Gupta, for the respondent.
December 5.
The Judgment of the Court was delivered by SHAH,... | The appellants, a Hindu undivided family, carrying on business in the former State of Mysore, were assessed under the Mysore Income tax Act for the year of assessment 1949 50 corresponding to the year of account July 1, 1948, to June 30, 1949.
The Indian Income tax Act came into force in that area in April 1, 1950, and... | The religious Mutts, of which the appellants were Mathadhipatis, were situated in the District of South Kanara which formerly was in the State of Madras.
Section 76(1) of the Madras Hindu Religious and Charitable Endowments Act, 1951, the law applicable to the Mutts, provides that in respect of services rendered by the... | Respondent 1, a conductor of the Mysore Government Road Transport Department was dismissed.
for misconduct on 25 1 1961.
The legality of the said dismissal order was questioned in the High Court under article 226 with a further prayer to declare that he had continued in service since the date of his suspension and comm... | The respondent imported 2,000 drums of mineral oil and the appellant confiscated 50 drums and imposed a personal penalty.
The appeal of the respondent was dismissed by the Central Board of Revenue.
The respondent filed a petition under article 226 of the Constitution in the Calcutta High Court.
A Full Bench of the High... | By an election petition two electors of the constituency, the appellants, challenged the election of the first respondent to, the Mysore Legislative Assembly in 1967 from the Jamkhandi constituency.
It was alleged inter alia that the first 'respondent had ceased to be a person ordinarily resident within the constituenc... | The appellant was registered as a dealer under the various Sales Tax Acts in force in Bombay from time to time i.e. Bombay Acts 5 of 1946, 3 of 1953 and 51 of 1959.
In the course of its assessments to sales tax for the periods from 1st April, 1948 to 31st March, 1950, and from 1st April 1950 to 31st March, 1951, the ap... | The constituent members of the appellant Association, who carried on business in iron and steel articles were assessed to sales tax for the years 1953 54 and 1954 55 under a notification dated October 24, 1953, issued by the State of Madhya Bharat under section 5(2) of the Madhya Bharat Sales Tax Act, Samvat 2007, (Act... | The respondent was assessed to sales tax in the State of Kerala for the year 1962 63 in March, 1964.
In December, 1965 the Sales Tax Officer issued notice under R. 33 of the Travancore Cochin General Sales Tax Rules, 1950 in force at that time for reopening the original assessment on the ground that certain turnover ha... |
Appeal No. 200 of 1960.
Appeal from the Judgment and Order dated the 19th March, 1959, of the Mysore High Court, Bangalore, in Writ Petition No. 263 of 1957.
K.Srinivasan and R. Gopalakrishnan, for the appellant.
A. N. Kirpal and D. Gupta, for the respondent.
December 5.
The Judgment of the Court was delivered by SHAH,... | The appellants, a Hindu undivided family, carrying on business in the former State of Mysore, were assessed under the Mysore Income tax Act for the year of assessment 1949 50 corresponding to the year of account July 1, 1948, to June 30, 1949.
The Indian Income tax Act came into force in that area in April 1, 1950, and... | The appellant (since deceased) was being assessed as the Karta of the Hindu Undivided Family consisting of himself, his mother, his wife and three sons until the assessment years 1948 49.
For the assessment year 1949 50 and subse quent years upto 1961 62 he filed a return in his individual capacity claiming that there ... | The assessee firm carried on business at Bangalore in the State of Mysore, which at the relevant time was a Part B State.
It was appointed as the sole selling agent for certain areas in Ceylon in respect of tiles and ridges manufactured by the principal at Feroke in British India.
According to the agreement between the... | The husband of the respondent died in October 1944.
For the assessment year 1945 46, his estate was assessed to income tax on a total income of Rs. 22,160.
In January 1946, the respondent encashed 584 high denomination notes of the value of Rs. 5,84,000.
There were proceedings for re assessment of the total income of t... | The assesses Company used to purchase sugarcane from the sugarcane growers to prepare sugar in its factory, in which a very large percentage of shares was owned by the Government of Mysore.
As a part of its business operation it entered into written agreements with the sugarcane growers and advanced them seedlings, fer... | The then Satguru of the appellant Creed was assessed for the assessment years 1937 38, 1938 39 for the first time.
He was a retired Govt.
servant.
His pension as well as the income from the institution were assessed together.
On appeal, the Assistant Commissioner of Income tax confirmed the assessments made by the Inco... | The first respondent was the founder and Managing Director of a company, the second respondent in the appeal, which was incorporated in the State of Mysore and conducted a Prize Competition called the R. M. D. C. Cross words through a weekly newspaper printed and published at Bangalore.
This paper had a wide circulatio... | In respect of his assessment to wealth tax for the assessment years 1957 58, 1958 59 and 1959 60, the appellant filed returns in the status of a Hindu Undivided Family.
His family at the material time consisted of himself, his wife and two minor daughters.
The appellant claimed to be assessed in the status of a Hindu U... |
Appeal No. 328 of 1960.
Appeal from the order dated March 4, 1958, of the Punjab High Court, Chandigarh, in Civil Reference No. 29 of 1952.
A. V. Viswanatha Sastri, R. Ganapathy Iyer and G. Gopalakrishnan, for the appellant.
Hardyal Hardy and D. Gupta, for the respondent.
December 6.
The Judgment of the Court was deliv... | The assessee, an electricity supply undertaking, received certain sum of money for new service connections granted to its customers.
Part of this amount was spent for laying mains and service lines.
The Income tax Officer treated the entire amount as trading receipt.
In appeal the Appellate Assistant Commissioners excl... | The assessee, resident in British India, had some money in deposit with a concern in Bhavnagar, outside British India.
On April 7, 1947, he transferred part of it to a concern in Bombay.
He was assessed to tax on this amount under section 4(i)(b)(iii) of the Income tax Act.
The assessee contended that to attract the ap... | The Appellant Bank which was registered under the Co operative Societies 'Act, 1922, received, in the relevant account years, by way of interest on deposits with the Imperial Bank of India certain sums of money.
The Income tax Officer assessed the aforesaid sums under section 12 of the Indian Income tax Act 1922, as in... | The respondent who carried on business was prosecuted under section 13 of the Hoarding and Profiteering Ordinance of 1943 on a charge of selling goods at an unreasonable price.
He was finally acquitted and claimed in his assessment for a subsequent year that the sum of Rs. 10,895 which he had spent in defending himself... | The assessee company, which derived its income from the manufacture and sale of sugar and confectionery, was as sessed for the years 1958 59 by the Income Tax Officer under the Income Tax Act, 1922 by making additions of Rs.48,500 for cane cost, Rs.67,500 for shortage in cane, and Rs.21,700 for salary of outstation sta... | The assessee is a private limited company and was the Managing Agent of two other companies.
All the shares held by the assessee company as its investments were the shares of those two companies.
The Income tax authorities held that the assessee company was an 'investment company ' within the scope of section 23A of th... | The then Satguru of the appellant Creed was assessed for the assessment years 1937 38, 1938 39 for the first time.
He was a retired Govt.
servant.
His pension as well as the income from the institution were assessed together.
On appeal, the Assistant Commissioner of Income tax confirmed the assessments made by the Inco... | On the ground that 50% of the transactions recorded in a rough note book detected and seized by the Inspecting officer from the Head office of the firm were not entered in the regular books of accounts maintained by the assessee, the Sales Tax officer made an addition of 10% to the admitted turnover and completed the a... |
Appeal No. 37 of 1955.
Appeal from the judgment and order dated December 7, 1954, of the Jammu and Kashmir High Court in Criminal Misc.
No. 76 of 2011.
Vir Sen Sawhney, for the appellant.
C. K. Daphtary, Solicitor General of India, B. R. L. Iyengar, R. H. Dhebar and T. M. Sen, for the respondents.
Sardar Bahadur, for t... | The High Court of.
Jammu and Kashmir, relying on the decisions of this Court in Election Commission, India vs Saka Venkata Subba Rao; , and K. section Rashid and Son vs The Income Tax Investigation Commission etc.
; , , dismissed an application for a writ made by the appellant against the Union of India and Anr.
under ... | The second respondent had been an employee of the Central Railway as a daily rated casual labourer on specified daily wages since 1941.
He continued to receive his wages at the specified rate until October 1949.
In October 1949 he made an application through an official of the Registered Trade Union a person permitted ... | The right of appeal is a matter of substantive right and not merely a matter of procedure, and this right becomes vested in a party when the proceedings are first initiated in, and before a decision is given by, the inferior Court and such a right cannot be taken away except by express enactment or necessary intendment... | The respondent was appointed a Sub Inspector on probation in the Orissa Police Force.
A notice was served on him to show cause why he should not be discharged from service " for gross neglect of duties and unsatisfactory work ".
He submitted his explanation and asked for opportunity to cross examine certain witnesses.
... | The appellant.
was tried by the Sessions judge and acquitted of the charge of murder.
On appeal the High Court convicted him and sentenced him to imprisonment for life.
The appellant applied for and was granted a certificate under Art 134 (1) (c) of the Constitution for appeal to the Supreme Court on the ground that th... | On the allegations that the appellant in the Criminal Appeal along with two other accused were in possession of railway property which they had obtained under forged railway receipts, the Inspector of the Railway Protection Force lodged a complaint against the three accused that they were guilty of offences under secti... | The appellant was a State Judicial Service officer in the grade of Additional District & Sessions Judge.
Consequent upon the decision of the State Government to reorganise the Higher Judicial Service it was decided that a number of posts of the cadre of Additional District & Sessions Judges be abolished and the incumbe... | This appeal is directed against the order of the Gujarat High Court upholding the order dated the 15th November, 1977 passed by the State of Gujarat whereby the amounts of gratu ity and pension payable to the appellant on superannuation were reduced by 50 per cent.
The appellant was born on January 15, 1909 and after o... |
Appeal No. 37 of 1955.
Appeal from the judgment and order dated December 7, 1954, of the Jammu and Kashmir High Court in Criminal Misc.
No. 76 of 2011.
Vir Sen Sawhney, for the appellant.
C. K. Daphtary, Solicitor General of India, B. R. L. Iyengar, R. H. Dhebar and T. M. Sen, for the respondents.
Sardar Bahadur, for t... | The High Court of.
Jammu and Kashmir, relying on the decisions of this Court in Election Commission, India vs Saka Venkata Subba Rao; , and K. section Rashid and Son vs The Income Tax Investigation Commission etc.
; , , dismissed an application for a writ made by the appellant against the Union of India and Anr.
under ... | The election of the respondent, who was returned to the Lok Sabha in a bye election in 1981, was challenged by the appellant under section 80 of the Representation of the People Act, 1951, on a number of grounds, including the allegations of corrupt practice of undue influence, hiring and procuring of vehicles for carr... | The appellant J who was enrolled as an advocate in the Chief Court of Sind in May 1947 came to India at the end of the year 1948, and practiced in the Courts at Delhi.
The Chief Justice of Punjab High Court prohibited the appellant from practicing as an advocate in the Courts of Delhi.
At 962 the time the appellant was... | The first respondent, in 1938, obtained a decree against the appellants branch of a joint family, and in 1941, commenced proceedings for the execution of the decree in Allahabad.
Meanwhile, in 1939, a final decree had been passed in a suit for partitioning the family properties among the members of the joint family, an... | During the pendency of a civil writ petition in the Allahabad High Court, one N moved an application under section 476, Code of criminal Procedure, for making a complaint under section 93, Indian Penal Code, against T. A single judge who was seized of the case rejected the application.
Thereupon N presented an appeal a... | The appellant was appointed as Store Keeper cum Accountant in one of the branches of the Madhya Pradesh Khadi and Village Industries Board, a body corporate constituted under the M.P. Khadi and Village Industries Act, 1959.
His services were terminated by an Order dated 23.9.1964 after giving one month 's notice.
The t... | The respondent was a Government servant in one of the departments of the Bombay Government.
He was sent on deputation to another department and after serving there for a long period and getting a number of promotions he was re verted back to his parent department and ordered to be posted at a considerably lower grade, ... | The respondent was appointed on 15.7.1962 as a Chemistry lecturer in Kulohaskar Ashram Agriculture Intermediate College run by the appellant society.
By a communication dated 20.6.1963, he was informed by the management that his services were no longer required after 15.7.1963.
He filed a civil suit for permanent injun... |
Appeal No. 37 of 1952.
Appeal from the Judgment and Decree dated the 24th September, 1948, of the High Court of Judicature at Madras (Menon and Mack, JJ.) in A.A.O.No.
688 of. 1945 arising out of Judgment and Decree dated the 1st October 1945 of the Court of the ' District Judge of Anantapur in Original Petition No. 15... | Where, in an arbitration under section 21 of the Indian Arbitration Act, the arbitrator took statements from each of the parties in the absence of the other and made an award: Held, that it is one of the elementary principles of the administration of justice, whether by courts or by arbitration by lawyers or merchants,... | The appellant is an Advocate.
Gautam Chand was one of his old clients.
The complainant Respondent No. l engaged the appellant on being introduced by Gautam Chand to file a Suit against Shri section Anantaraju for recovery of a sum of Rs.30,098 with Court costs and interest in the Court of City Civil Judge at Bangalore.... | One C had obtained a lease of a cinema house which was to expire in May 1942.
In the meantime litigation ensued between the owners of the cinema house, and the High Court appointed receivers to administer the property.
In 1940 one I offered to take a lease of the cinema house for 21 years.
The High Court offered C the ... | Respondent Dorothea and one Prafulla Kumar Mitra were married under the Special Marriage Act, 1872, in January 1952.
Respondent asked for a divorce in 1961 and obtained a decree on May 2, 1962 and as per the decree she was to be paid Rs. 300.0 per month as alimony until she remarries.
Respondent levied execution of the... | The respondent gave notice to the appellants terminating the lease of agricultural land situated within two miles of the limits of the Municipality and filed a suit for eviction.
The suit was contested, inter alia, on the ground that under the provisions of the Bombay Tenancy Act, 1939, the defendants had acquired tena... | Defendant No. 1 was the Sthanee of Kavalappara estate which was an impartible estate governed by Marumakkathayam law.
The plaintiffs claimed maintenance based on a family custom entitling the members to maintenance out of the entire income of the Sthanam.
Past maintenance was claimed as also future maintenance from the... | The appellant in a suit against respondents claimed recovery of possession of the properties in Schedules 1, 2 and 3 as the sole heir of her mother.
She claimed these properties exclusively, under section 12(1) (i) of the Mysore Hindu Law Women 's Rights Act, 1933.
On challenge to her title by respondents she relied on... | In the course of consolidation proceedings under the U.P. Consolidation of Holdings Act, 1953, questions arose amongst the members of a family regarding the title to certain properties.
Respondent No. 1 filed objections to the original entries in respect of lands in Khata No. 72 and 73 on the basis that he was the son ... |
Appeal No. 303 of 1958.
Appeal from the judgment and order dated August 3, 1956, of the Bombay High Court in Incometax Reference No. 10 of 1956.
K. N. Rajagopal Sastri and D. Gupta, for the appellant.
N. A. Palkhivala, section N. Andley, J. B. Dadachanji and Rameshwar Nath, for the respondents.
May 4.
The Judgment of t... | The Income tax Officer found that in the assessment year 1953 54 the respondent assessee company had declared excess dividends amounting to Rs. 1,87,691 and he levied additional income tax on it at 5 annas in the rupee after deducting incometax borne by the profits of the previous year at 4 annas per rupee, a surcharge... | The two questions for determination in this appeal were, (1) whether a settlement under section 8A of the Taxation of Income (Investigation Commission) Act, 1947 (30 Of 1947) made after the commencement of the Constitution was constitutionally valid and (2) whether the waiver of a fundamental right was permissible unde... | The assessee was a share holder in a private limited company whose ordinary business was not money lending business.
He took a loan amounting to over Rs. 4 lakhs from a company.
The Income tax Officer computed the assessee 's income at Rs. 3 lakhs and odd, under section 12(1B) read with section 2 (6A) (e) of the Income... | The appellant made a provision for a sum of Rs.49,19,520/ in his books of account for the discharge of its tax liabil ities.
The appellant claimed deduction of the said amount for computation of his net wealth on the ground that it was a debt owed by the assessee within the meaning of section 2(m) of the Wealth Tax Act... | In the years prior to 1950 the respondent company with headquarters in the erstwhile state of Indore was assessed to tax under the Indore Industrial Rules, 1927 and also under the Indian Income tax Act, 1922 in so far as its income fell within sections 4(1) (a) and 4(1)(c) read with section 42 of the Act.
Depreciation ... | The Income tax Officer, Madura, issued notice under section 18A (1) of the Indian Income Tax Act, 1922, for payment of advance tax.
R, the then manager of the Hindu Undivided family availed of the option to submit a revised estimate for the years 1946 47 and 1948 49.
The assessment of these two years were completed res... | The appellant held shares in a company the Board of Directors of which by a resolution dated August 30, 1950 declared interim dividends.
The appellant received a dividend warrant dated December 28, 1950 for a certain amount being the interim dividend in respect of its share holdings in the company.
The appellant 's yea... | For the assessment year of 1968 69, the assessee appellant, a registered firm, returned a total income of Rs.3,94,483 and a provisional assessment was made.
Subsequently, the Income Tax Officer found that for the said assessment year, the assessee had made an income of Rs. 11,82,056 and deducting therefrom three figure... |
Appeal No. 312 of 1959.
Appeal from the judgment and order dated August 23, 1956, of the Bombay High Court in Income tax Reference No. 21 of 1956.
Hardyal Hardy and D. Gupta, for the appellant.
A.V. Viswanatha Sastri and I. N. Shroff, for the respondent.
December 6.
The Judgment of the Court was delivered by KAPUR, J.
... | The respondent was a registered firm carrying on business as commission agents, and for the purpose of income tax it was treated as the agent of a non resident principal doing business outside India.
Under section 42(1) of the Indian Income tax Act the respondent was deemed to be the assessee and had to pay Rs. 3,78,49... | The appellant, a partnership firm, was assessed by the Sales Tax Officer, who estimated the turnover for the Calendar year 1971, and for the first six months of the year 1972 and made two orders of assessment dated 26 March 1973 under section 33 of the Bombay Sales Tax Act, 1959 levying Sales Tax and penalty.
Against t... | For the assessment years 1961 62 and 1962 63, the corresponding valuation dates of which were March 31, 1961 and March 31, 1962, assessment orders were made under the Wealth Tax Act on March 24, 1961 and March 23, 1962 respectively while the notice of demands were served on the assessee on April 11, 1961 and April 11, ... | One Nanalal Karsandas, who was a brick manufacturer, held a priority certificate for purchasing coal under the Colliery Control Order and purchased a certain quantity of coal from M/s. section G. Rungta Colliery through the respondents who were commission agents.
The respondents applied to the Collector for determining... | For the assessment year 1959 60, the Income Tax Officer disallowed the loss claimed by the Respondent assessee, on the sale of certain shares, to its allied concern, on the grounds that the sale price was much below the market quota tion and that the motive behind the transactions was to set off the loss against the pr... | At the sale held by the Official Liquidator under the orders of the Bombay High Court, the appellant a public limited company, purchased the "Hirji Textile Mills" minus its goodwill and its workmen who were discharged earlier.
The appellant invested some fresh capital in the business, renovated the machinery and employ... | The question for determination in the appeal was whether the Union of India was entitled to levy and recover arrears of excise duty on cotton cloth for the period April 1, 1949, to March 31, 1950, payable by the respondent, a cloth mill in the State of Rajasthan, under the Rajasthan Excise Duties Ordinance, 1949.
After... | The Income tax Officer issued a notice to the assessee under section 34 on the ground that two items of the assessee 's income, namely forest income and interest income, were not included in the original assessment for the year 1942 43.
In response the assessee filed a return fully disclosing his interest income but ra... |
iminal Appeals Nos.
57 and 58 of 1960.
Appeals by special leave from the judgment and order dated November 5/6, 1958, of the Bombay High Court at Nagpur in Criminal Appeal No. 94 of 1958.
Jai Gopal Sethi and G. C. Mathur, for the appellant (in Cr. A. No. 57 of 1960).
G. C. Mathur, for the appellant (in Cr. A. No. 58 of... | On the date fixed for the inquiry the prosecution intimated to the Magistrate that it did not intend to examine any witness in the Magistrate 's Court.
The Magistrate adjourned the inquiry to consider whether it was necessary to record any evidence before commitment.
On the adjourned date he expressed his opinion that ... | A and B were tried together at one trial, A of offences under sections 120 B, 409,477 A and 471 read with section 476 Indian Penal Code and B of offences under sections 120 B,409 read with 109 298 and 471 read with 467 Indian Penal Code.
The Sessions judge who tried them convicted A of all the offences charged and B of... | The appellants were convicted by the High Court for com mitting three murders.
In this case the High Court considered the testimony of one "Parwati", given by her in the committing court.
She was in eye witness of the occurrence according to her testimony in the committing court.
In the sessions court she resiled from ... | In a writ petition filed under article 226 of the Constitu tion impugning his dismissal from service, the respondent contended that since he had not been given a reasonable opportunity of meeting the allegations against him, his dismissal was void.
writ petition was dismissed.
Thereupon, the respondent flied a suit in ... | The appellants father and son (A 1 and A 2) were tried under Sections 302, 201 and 120 B I.P.C. for causing murder of the wife of A.2.
The deceased was married to A 2 in 1961.
Two sons and one daughter were born to them.
Their matrimonial fife was not smooth.
There were frequent quarrels.
It was in the evidence that th... | The appellants along with four others were tried and convicted by the Sessions Judge for the offences of dacoity and murder and sentenced to undergo imprisonment for life.
On appeal the High Court confirmed the conviction and sentence.
Pending that appeal it issued a rule for enhancement of the sentence, and finally th... | Ram Sanehi received two gun shot wounds on his chest, and died within ten minutes.
Two of his children claimed to have witnessed the occurrence.
The dead body was subjected to post mortem only after about 24 hours had elapsed.
The same evening, appellant Subhash surrendered, and appellant Shyam Narain was arrested, tho... | The respondent Municipality issued a notice under sub section
(1) Of section 153A of the Bombay District Municipal Act, 1901, as adapted and applied to the State of Saurashtra and as amended by Act XI Of 1955, calling upon the appellant to show cause why it should not be directed to discharge the effluent Of it 's chem... |
Appeals Nos. 351 356 and 358 369 of 1960.
Appeals by special leave from the Award Part 1 of the Industrial Court, Bombay, in References IC Nos. 261, 297, 238, 241, 248, 263, 266, 271, 301, 302, 257, 237 296: 299, 300, 283 and 284 of 1959.
3 N. A. Palkhivala, I. M. Nanavati, section N. Andley J. B. Dadachanji, Rameshwar... | The respondent, the Textile Labour Association at Ahmedabad, entered into a five years pact with the Ahmedabad Mill Owners ' Association, representing the member mills, in regard to payment of bonus to the employees of the mills for the years 1953 57.
The Labour Union demanded bonus for the year 1958 on the basis of th... | Nine employees of the octroi department, 13 employees of the water works.
department and a time keeper of Nagpur Corporation applied under section 20 of the Minimum Wages Act to the Small Causes Court of Nagpur for overtime wages at the rate of double the wages for the period they worked beyond prescribed hours and hol... | The respondent landlord sought eviction of the appellants tenants under section 12 (1) of the Madhya Pradesh Accommodation Control Act, 1961 on the main ground that the landlord bonafide required the premises for locating his gold and silver ornaments factory after demolishing and reconstructing the building.
The court... | Respondent No. 1 in the appeals instituted a suit for partition against his younger brothers and sisters, and the heirs of his deceased brothers.
The plaintiff was the eldest among the brothers and sisters.
The 1st and 2nd Defendants were his brothers, the 3rd Defendant his sister, the 4th and 5th Defendants, the widow... | In these matters, the petitioners viz., four companies in the private sector, two public sector corporations owned substantially by a State Government, and a private individu al sought clarifications and directions in relation to the orders passed by this Hon 'ble Court on 30.4.87 and 6.10.87 on the Writ Petition.
All ... | The appellant and its workmen, represented by their unio.n called the Indoxco Labour Union, Jamshedpur, made a joint application to the Government referring certain disputes to the Industrial Tribunal.
The application stated that the number of workmen employed in the undertaking affected were those employed in the comp... | In June, 1950, goods belonging to the appellant company were stolen and as the result of an enquiry the respondent was dismissed on the ground of gross negligence and misconduct.
He was prosecuted on a charge of theft but was acquitted in March, 1952, and thereupon he made an application before the Labour Commissioner ... | The appellant employed workmen in his bidi factory who had to work at the factory and were not at liberty to work at their houses; their attendance were noted in the factory and they had to work within the factory hours, though they were not bound to work for the entire period and could come and go away when they liked... |
133 of 1959.
Petition under article 32 of the Constitution of India for enforcement of Fundamental Rights.
A. V. Viswanatha Sastri and G. Gopalakrishnan, for the petitioner.
D. Narasa Raju, Advocate General, of Andhra Pradesh, D. Venkatappayya Sastri and ' T. M. Sen, for respondents Nos.
T. V. R. Tatachari, for respond... | Village P in the State of Andhra Pradesh was originally comprised of a village of the same name and a fairly large hamlet called PP, but in view of the difficulties in the two being treated as one unit for purposes of village administration the Board of Revenue sanctioned the bifurcation of P into two villages, P and P... | The appellant, who was a Matadhipati, moved the High Court for a writ quashing the notice served on him in 1952 by the Executive Officer to band ever to the latter the administration and the properties 253 of the Mutt in enforcement of a scheme framed in 1939 under section 63 of the Madras Act 11 of 1927.
The predecess... | Disposing off the petition, making certain observations and expressing its inability to issue any directions, except awarding costs, the Court. ^ HELD: 1.
Giving directions in a matter like this, where availability of resources has a material bearing, policy regarding priorities is involved, expertise is very much in i... | Section 3 of the U.P. Special Powers Act, 1932 (XIV Of 1932), provided as follows: "Whoever, by word, either spoken or written, or by signs or by visible representations, or otherwise, instigates, expressly or by implication, any person or class of persons not to pay or to defer payment of any liability, and whoever do... | Respondent No. 1 obtained a mortgage decree for Rs. 1,14,581/14/6 against one Rao Raja Inder Singh (the judgment debtor).
The mortgage money was advanced under three mortgages, and the mortgaged properties consisted of Jagirs and some non Jagir immovable property.
The latter property was sold in execution and Rs. 33,75... | The petitioners in Writ Petition 106 of 1980 are working in Group IV Services in various departments of the Government of Andhra Pradesh.
Most of them were appointed after 1974, under the General Rule 10(a)(i)(l) on a purely temporary basis due to the existence of a ban on direct recruitment.
After the lifting of the b... | The petitioners who were displaced persons from West Pakistan put forward certain claims in regard to village houses which they had left there, but which were rejected by the Rehabilitation authorities.
The claims were for amounts above Rs. 20,000 in the case of some of the petitioners and above Rs. 10,000 in the case ... | The appellant Chhotu Singh, who had been granted C.L. III licence for vending country liquor in Village Sawli, applied for permission to shift his liquor shop from Village Sawli to Village Narsi Chaurasta as there was very little demand for country liquor in Sawli with a small population.
The Collector recommended the ... |
l Appeal c, No. 380 of 1957.
Appeal from the judgment and order dated March 8, 1956, of the Bombay High Court in Income tax Reference No. 4 of 1956.
N. A. Palkhivala, section N. Andley, Rameshwar Nath, J. B. Dadachanji and P. L. Vohra, for the appellant.
A. N. Kripal and D. Gupta, for the respondent.
December 7.
The Ju... | During the assessment year, the company had not distributed dividends to the extent of 60% of its profits and an order under section 23A(1) of the Act was passed by the Income tax Officer.
The question referred by the Tribunal to the High Court was whether at the relevant time the assessee company could be deemed to be... | The assessee firm consisted of two partners who were managers of their respective Hindu Undivided Families.
The firm sold its goods to the aforesaid families and the families again sold the goods on their own account.
In income tax proceedings for the years 1959 60, 1960 61 and 1961 62 the firm and the Hindu Undivided ... | The appellant, a firm of Surat, had a branch at Bangkok, to which it exported cloth, and the branch also made purchases locally and sold them.
During the war the business of the branch had been in abeyance, but was re started after the termination of the hostilities.
in its return for the assessment year 1949 50 the ap... | Sahu Jain was a private limited company during the assessment years l952 53 and 1953 54.
All the shareholders of the company are the family member J of Mr. section P. Jain except two employees who held 20 out of 50,000 shares and excepting the three Companies which were also sister concerns.
Under section 23A of the In... | The appellant company was incorporated as an investment company which by its memorandum of association enabled it, inter alia, to deal in investments and properties.
For the purposes of assessment to income tax the appellant claimed, for the assessment year in question, to be treated as an investor and not as a ,dealer... | The assessee company carried on a business of manufacture and sale of textile goods.
The manufacture was made at its mills in Indore which was an Indian State before integra tion and had its own law as to income tax known as the Indore Industrial Tax Rules, 1927.
The sales of textile goods so manufactured were made at ... | In respect of its business as a middleman relating mainly to sales of coal and coke in the course of inter State trade, the appellant firm was assessed to Central sales tax under section 8(2) of the , by the Commercial Tax officer.
The appellant without availing itself of the remedies under the Act, applied for and obt... | % The assessee contended in the gift tax assessment proceedings that the 480 shares in the English Company acquired as gift were not quoted in the stock exchange, that their value be determined on the average break up value indicated by the balance sheets of the Company as on 31.3.1964 and 31.3.1965, and that in view o... |
Appeal No. 108/ 56.
Appeal by special leave from the Judgment and decree dated May 27, 1953, of the Punjab High Court in Regular Second Appeal No. 176 of 1949, against the judgment and decree dated December 20, 1948, of the District Judge, Ludhiana, arising out of the Judgment and decree dated February 6, 1948, of the ... | Under the customary law prevalent amongst the Hindu Jats of Grewal got in Ludhiana, a daughter is a preferential heir to her father in respect of his self acquired property to his collaterals.
Rattigan 's Digest of Customary Law, paragraph 23, which records the correct law on the point, is not in conflict with Riwaji a... | One Lala Gurdin, who had acquired extensive landed property in Kanpur died on December 10, 1861 leaving behind his widow Smt.
Amrit Kuer and three daughters: Smt.
Hazarao Kuer from his predeceased wife, and Smt.
Mewa Kuer and Smt.
Prago Kuer from Smt.
Amrit Kuer.
After the death of Gurdin his entire estate came into th... | The appellant No.1 Maharani was married to a Maharaja in 1960 and the daughter appellant no.2 was born of the wedlock in 1964.
The relationship between the husband and the wife thereafter ceased to be cordial and the appellant started living in Bombay and the Maharaja within his estate in Madhya Pradesh.
It is the case... | The appellant in a suit against respondents claimed recovery of possession of the properties in Schedules 1, 2 and 3 as the sole heir of her mother.
She claimed these properties exclusively, under section 12(1) (i) of the Mysore Hindu Law Women 's Rights Act, 1933.
On challenge to her title by respondents she relied on... | Under the Chanda Patent and the terms recorded in the Wajibul Arz the Dhanora Zamindari was impartible and on the death of the holder it devolved upon his eldest son and in the absence of a legitimate or an adopted son it devolved upon the nearest male relative.
The succession to the Zamindari was subject to the power ... | On the strength of the permission granted by the Revenue Divisional Officer, as required under clause 6 of the Orissa Scheduled Areas Transfer of Immovable Property by Scheduled Tribes Regulation 3 of 1956 and Rule 4 made thereunder, to sell his private property to a non scheduled Tribe person for a sum of Rs. 4000/ , ... | G, a Digamber Jain of the, Porwal sect, died in 1934 leaving behind his widow Smt.
K, his son G who died in 1939 and three grandsons M, P and R.
In 1952 M 's son S filed a suit for partition of the joint family properties.
Rajkumar, claiming to be a son of P adopted by his widow, claimed a 1/4th share in the joint fami... | Some villages made an application before the Assistant Commissioner of Endowments, Orissa, for appointment of non hereditary trustees under section 27 of the, Orissa Hindu Religious Endowments Act, 1951, for Shiva temple which is more than 100 years old and possesses about 24 acres of land.
A new temple was constructed... |
Appeal No. 30 of 1957.
Appeal by special leave from the judgment and order dated September 1, 1955, of the Bombay High Court in Income tax Reference No. 37 of 1952.
N. A. Palkhivala and I. N. Shroff, for the appellant.
K. N. Rajagopala Ayyangar and D. Gupta, for the respondent.
December 7.
The Judgment of the Court was... | One Maganlal Parbhudas who was a Director of the assessee company held 6,344 shares out of a total of 10,000 shares of the company and he made a gift of 1000 shares to each of his five sons.
During the accounting period the company had eight Directors including the said Maganlal Parbhudas and two of his sons and they h... | In respect of the assessment of the appellant to income tax the Income tax Officer excluded the amount of interest on arrears of rent received by him, in view of the decision of the Patna High Court in Kamakshya Narain Singh vs Commissioner of Income tax, [1946] 14 , that this amount was not liable to be taxed, though ... | A dispute regarding amendment of rules relating to privilege leave etc.
arose between the Ahmedabad Millowners ' Association and the union of workmen employed in the textile industry.
After conceliation proceedings were declared by the Conciliator to have failed, the union referred the dispute to the Industrial Court u... | The appellant entered into contract with Government for the supply of goods, and in the assessment year 1942 43 Rs. 10,80,653 and in the assessment year 1943 44, Rs. 7,45,336 were assessed as its income by the Income tax Officer.
The supplies to Government were made for.
Jaipur by the appellant, and payment was by cheq... | Messrs. Shivnarayan Surajmal Nomani were the managing agents of the New Swadeshi Mills of Ahmedabad Ltd. The Nemani group and the appellant company which is the assesses 811 held a substantial number of shares of the said mills.
Sometime in 1944 some difference arose between them and it was decided that the Nemani grou... | The National Syndicate, a Bombay firm, acquired on January 11, 1945, a tailoring business as a going concern for Rs. 89,321 which included the consideration paid for sewing machines and a motor lorry.
Soon after the purchase the respondent found it difficult to continue the business, therefore closed its business in Au... | The assessee company carried on a business of manufacture and sale of textile goods.
The manufacture was made at its mills in Indore which was an Indian State before integra tion and had its own law as to income tax known as the Indore Industrial Tax Rules, 1927.
The sales of textile goods so manufactured were made at ... | The firm consisting of the appellant and another, carrying on managing agency business, was on March 31, 1951, assessed to excess profits tax for the year 1942 and the broken period from January, 1943 to March 4, 1943.
The prescribed notices were served not on the appellant but on the other partner who, under the terms... |
Appeal No. 531 of 1959.
Appeal by special leave from the Award dated October 21, 1957 of the Central Government Industrial Tribunal, Dhanbad, in Reference No. 6 of 1957.
N. Dutta Mazumdar, G. N. Bhattacharjee and B. P. Maheshwari, for the appellants.
M. C. Setalvad, Attorney General of India and R. Gopalakrishnan, for ... | In view of the unqualified and absolute prohibition contain ed in section 31A(1)(c) of the , against payment of bonus to the employees in general insurance business, the exception made by proviso (vii) to that section must be strictly confined to the limits prescribed by the said proviso.
The policy underlying the prov... | A dispute arose between the appellant and his employees in the "Motor Garage department" in respect of the claim made by the employees for retrenchment and other compensation and leave facilities.
The Government of the State of Rajasthan, 'on December 18, 1957, referred under section 10 of the , the above mentioned dis... | The appellant Association was recognised under section 27 read with section 3(23) of the Bombay Industrial Relations Act, 1946 as the Association of employers in Silk and Art Silk Textile Industry within the local area of Greater Bombay.
The respondent Sabha represented the workmen in the Industry.
By a supplementary a... | The workmen demanded bonus for the year 1950 5, on the allegation that the employers had made profits during the relevant year.
The employers resisted the demand on the ground that 879 there was a trading loss in the year and as such no bonus was payable.
To determine the available surplus out of which bonus was to be ... | The respondent was employed by the appellant company, but later on his work and conduct became very unsatisfactory and repeated warnings, both oral and written, did not show any improvement.
A thorough inquiry into his record of service was made and a report was submitted which showed that he was unsuitable to be retai... | The appellant company carried on the work of transforming And transmitting electrical energy.
There was dispute between the company and the respondent whether certain employees of the company like engineers, draughtsmen, clerks, accountants etc.
mentioned in Appendices III, IV and V of the company 's petition before th... | The question was whether the expression 'wages ' as defined in section 2 (22) of the includes 'House ' Rent Allowance ', Night Shift Allowance ' 'Heat, Gas and Dust Allowance ' and 'Incentive Allowance ' paid by an employer to his employees, ^ HELD: By the Court 1.
is a piece of social welfare legislation.
The definiti... | In the former appeal, the appellant is a nationalised Bank.
In 1977, some demands for wage revision made by the employees of all Banks were pending and in support of their demands, a call for a country wide strike was given.
The appellant Bank issued a Circular on September 23, 1977 to its managers and agents directing... |
minal Appeal No. 169 of 1959.
Appeal by special leave from the judgment and order dated March 27, 1958, of the Allahabad High Court in Criminal Appeal No. 785 of 1955.
972 Nuruddin Ahmad and Naunit Lal, for the appellant.
G. C. Mathur and C. P. Lal, for the respondent.
December 7.
The Judgment of the Court was delivere... | The appellant was a Head Constable attached to a malkhana where articles seized in connection with excise offences were kept in deposit.
The appellant was charged under section 5(1)(c) read with section 5(2), Prevention of Corruption Act, 1947, in that he had dishonestly or fraudulently misappropriated or otherwise con... | During consolidation proceedings in a village, under the Uttar Pradesh Consolidation of Holdings Act, 1954, a question of title arose, and the Consolidation Officer referred the question to the Civil Judge who referred it to an arbitrator appointed under section 37 of the Act.
The Arbitrator submitted his award to the ... | The respondents who were working in different capacities in the factory of India Security Press at Nasik, an establishment of the appellant, filed an application before the Central Government Labour Court, Bombay under section 33 C(2) of the claiming overtime wages at double the ordinary rate of wages under section 59 ... | The appellant was appointed to the Indian Police Service in 1935.
in November 1956 he was posted in Andhra Pradesh as Inspector General of Police and in August 1967 he was posted as Special Inspector General of Police for revision of Police Standing Orders.
In that year the Chief Minister of Andhra Pradesh ordered the ... | The Industrial Tribunal, Ahmedabad, on a dispute referred to it under section 10(2) of the took up for consideration four demands for basic wages and adjustment, dearness allowance, gratuity and retrospectivity of the demands of the workmen.
The Tribunal gave its award on 30th of November 1971 which was published on 20... | One S sent a complaint against the first petitioner to the Chief Minister who sent it to the Additional Inspector General of Police who in his turn sent it to the Deputy Superintendent of Police C.I.D., with the endorsement " Register a case and investigate personally ".
The Deputy Superintendent of Police drew up a fi... | The respondent was appointed a Sub Inspector on probation in the Orissa Police Force.
A notice was served on him to show cause why he should not be discharged from service " for gross neglect of duties and unsatisfactory work ".
He submitted his explanation and asked for opportunity to cross examine certain witnesses.
... | The respondent was a Government servant in one of the departments of the Bombay Government.
He was sent on deputation to another department and after serving there for a long period and getting a number of promotions he was re verted back to his parent department and ordered to be posted at a considerably lower grade, ... |
Appeal No. 147 of 1951.
Appeal from the Judgment and Decree dated September 4, 1946, of the late Chief Court of Oudh (now the High Court of Judicature at Allahabad, Lucknow Bench) (Misra and Wallford JJ.) in First Civil Appeal No. 139 of 1941, arising out of the Judgment,and Decree dated October 23, 1941, of the Court ... | The Oudh Estates Act (Act I of 1869) does not interdict the creation of future estates and limitations provided they do not transgress the rule of perpetuities and where a disposition by a will made by a taluqdar does not make the legatee an absolute owner but gives him only an interest for life which is followed by su... | Raja Rajendra Mullick Bahadur of Calcutta executed his last will on 21 2 1887.
The author of the Will was a religious minded Indian, the draftsman of the document was John Hart, an English Solicitor.
The Will open with the words 'I hereby dedicate and make debutter my Thakurbaree '.The
Income Tax Officer issued notices... | One Ramjidas built a dharmasala, a temple and shops appurtenant thereto with the joint family funds on Government land with the permission of the Government.
After his death the other members who were in management and possession of those properties were dispossessed by the State, its officers and the local Municipalit... | Nanak Chand, father of the appellant, a displaced person from West Pakistan and having a verified claim in his name for some land, disappeared some time in December 1954.
A report about his disappearance was lodged by the appellants brother, Dewan Chand, Respondent No. 2, with the local police in Punjab.
The police mad... | % The suit premises consisting of lands and buildings were originally owned by Dewan Bishen Dass a former Prime Minister of the State of Jammu and Kashmir.
The appellants purchased the same from his successor in interest, Purnish Chandra by two sale deeds dated 12.7.1967 and 8.12.1967.
The State Government tried to res... | After a preliminary decree was obtained by the appellants (mortgagees of an Estate including both Bakasht lands and other lands), the Bihar Land Reforms Act, 1950 came into force.
The appellant filed petition for passing final decree.
The Estate mortgaged vested in the State as a result of a notification issued under s... | The appellants and others were the Zamindars of a village in which certain lands were given on Theka to the Respondent and others on 6th March, 1948, the Zamindari having vested on 30th June, 1952.
Disputes arose between the appellants and the respondents during the pendency of proceedings under the U.P. Consolidation ... | The father of the appellant owned considerable agricultural property in Pakistan and he with the members of his family moved over to India on partition.
The appellant 's father had some unsatisfied claim for allotment and on December 29.
1955 he was allotted some plots in Urban area within a certain municipality.
The a... |
Appeal No. 88 of 1957.
Appeal from the judgment and order dated January 18, 1956, of the Rajasthan High Court (Jaipur Bench) in D.B.C. Writ Petition No. 262 of 1954.
section K. Kapur and Ganpat Rai, for the appellants.
N. section Bindra and D. Gupta, for the respondents.
December 7.
The Judgment of the Court was delive... | The jhalawar State Bank was originally a Bank belonging to the ruling State of jhalawar and its assets, including moneys 963 due to it, became vested in the United State of Rajasthan under the covenant executed by the Ruler of Jhalawar along with other Rulers by which the United State of Rajasthan was formed.
On the pr... | The expression "systematic" has been deleted from sub section (3) of section 123 of the Representation of the People Act 1951 by the Amending Act by a candidate or his agent or by any other person with the consent of the candidate or his election agent or by any other person on the ground of his religion, race, caste, ... | The respondent State granted a mining lease to the appellant.
The 5th respondent, whose application was rejected moved the Central Government under rule 54 of the, Mineral Concession Rules, 1960, praying (i) for setting aside the grant in favour of the appellant, and (ii) for grant of the area on lease to him.
The Cent... | In a suit for partition of the joint family properties filed by the respondent against his brother and his sons, appellants 1 to 5 respectively, the latter while admitting the relationship of the respondent and his half share to the family properties, pleaded, inter alia, that the court had no jurisdiction to divide th... | % The respondent, Pollonji Darabshaw Daruwalla, was an appraiser in the Customs Department.
The police searched his residential premises on a suspicion of his complicity in certain offences concerning the export of the Stainless Steel Ware, in the course of the investigation of that case.
Though nothing incriminatory f... | Under Section 56(1)(c) of the Andhra Pradesh (Andhra Area) Estates (Abolition and conversion into Ryotwari) Act, 1948, "where, after an estate is notified, a dispute arises as to (a) whether any rent due from a ryot for any fasli year is in arrear or (b) what amount of rent is in arrear or (c) who the lawful ryot in re... | The land in question was granted by the Ruler of erst while State of Ratlam in favour of ancestors of respondents (Pitaliyas) for installation of a ginning factory.
Ancestors of appellants (Jhalanis) entered into a partnership with Pitaliyas and started a ginning factory on a portion of the said land.
In the revenue re... | The respondent landlord sought eviction of the appellants tenants under section 12 (1) of the Madhya Pradesh Accommodation Control Act, 1961 on the main ground that the landlord bonafide required the premises for locating his gold and silver ornaments factory after demolishing and reconstructing the building.
The court... |
Appeal No. 366 of 1959.
38 Appeal from the judgment and order dated September 18, 1958, of the Calcutta High Court in Income Tax Reference No. 9 of 1955.
section Mitra and section N. Mukherjee, for the appellant.
K. N. Rajagopal Sastri and D. Gupta, for the respondent.
December 8.
section K. DAS, J. This is an appeal o... | The appellant who was the registered holder of 500 shares of a company executed a deed dated January 19, 1953, by which he assigned to his wife the right, title and interest to all dividends and sums of money which might be declared or might become due on account or in respect of those shares for the term of her natura... | The assessee was the Managing Director of a Company originally assessed on a total income of Rs. 43407/ for the assessment year 1959 60.
Thereafter the Income Tax Officer came to know that the assessee had been withdrawing moneys from the Company and that those amounts were liable to be treated as dividend under sectio... | The respondent firm was assessed to income tax for the assessment years 1947 48, 1948 49 and 1949 50 under section 23(3).
The Income tax Officer renewed the registration of the firm under section 26A of the Income tax Act and passed an order under section 23(6) allocating the shares of the various partners.
The respond... | On partition being effected through a suit, a Hindu joint family who has only an interest in the entire joint family property acfamily.
The preliminary decree passed by the Court determined 10/16 as the share of the appellant family and 6/16 as that of the other branch.
Those assets of the erstwhile larger joint family... | The appellant created a trust in 1955 by transferring certain securities held by him to a bank as trustee.
One of the beneficiaries of the trust was the appellant 's minor daughter M.
The income accruing to M under the trust during the previous years relevant to the assessment years 1957 58, 1958 59, 1959 60 and 1960 6... | The right of appeal is a matter of substantive right and not merely a matter of procedure, and this right becomes vested in a party when the proceedings are first initiated in, and before a decision is given by, the inferior Court and such a right cannot be taken away except by express enactment or necessary intendment... | In respect of the accounting years ending March 31, 1957 and March 1958 respectively on the voluntary returns submitted by the respondent, the Income Tax Officer 'E ' Ward District II (1) Calcutta completed the assessment for these years (1957 58 and 1958 59) on total incomes of Rs. 7000/ and Rs. 7500/ respectively, th... | The appellant assessee was a partnership firm carrying on business inter alia of manufacture and erection of cranes.
During the assessment year 1965 66, the assessee entered into two contracts for supply and erection of 3 motion electrical overhead travelling cranes.
The assessee carried out both the contracts and fabr... |
l Appeals Nos. 153 and 154 of 1960.
Appeals by special leave from the Award dated February 5,1959, of the Industrial Tribunal, Bombay, in Reference (I.T.) No. 212 of 1958.
S.D. Vimadalal, section N. Andley and J. B. Dadachanji, for the appellant in C. A. No. 153/60 and Respondent in C.A. No. 154/60.
M.C. Setalvad, Atto... | The question in this appeal was whether the Tribunal was wrong in not allowing the amount paid to a political fund which was permissible as an item of expense and for disallowing the claim for deduction of certain amounts as extraneous income and whether the salesmen and apprentices were entitled to bonus.
168 Held, th... | Aggrieved by an Award of 195, the employees placed before the Company a fresh charter of demands which was mutually settled by a written agreement which provided, inter alia, that the existing rate of dearness allowance should prevail which was adjustable to any future substantial change in the cost of living index of ... | At the sale held by the Official Liquidator under the orders of the Bombay High Court, the appellant a public limited company, purchased the "Hirji Textile Mills" minus its goodwill and its workmen who were discharged earlier.
The appellant invested some fresh capital in the business, renovated the machinery and employ... | The appellant Company issued a letter to its Contractor containing the terms and conditions of a contract of loading packed cement bags from its Packing Plants Into wagons or trucks.
Under Clause 12 there was a stipulation that the Contractor shall be paid a sum for his work at a flat rate of 41 paise for each tonne of... | Under section 12(5) read with 10(1) of the Industrial Disputes Act, if on consideration of a failure report u/s 12(4) from the conciliation officer, the appropriate Government is satisfied and is of opinion that there is an industrial dispute and a case for reference, it may make such reference to the labour court.
On ... | The respondent company, in its factory set up at Madras 1959, introduced slab system of dearness allowance (DA) i.e. the DA paid to the workmen was linked to the cost of living index as well as the basic pay.
The double linked DA scheme, being consciously accepted as basic constituent by the company and its workmen in ... | Section 10(1)(b)(11) of the Banking Companies Act, 1949 provided:" No banking company shall employ any person whose remuneration or part of whose remuneration takes the form . of a share in the profits of the company.
" The dispute between the appellant Banks and their employees related, inter alia, to the question whe... | % The daily rated Vaccinators/lmmunisors working under the Delhi Municipal Corporation for more than eight years sought regularisation of their services and payment of wages at par with regularly appointed incumbents doing the same kind of work.
On a reference the Industrial Tribunal took the view that the workmen conc... |
Appeal No. 370 of 1959.
Appeal by special leave from the judgment and order dated August 6, 1957, of the Bombay High Court, Nagpur, in Misc.
Petition No. 512 of 1956.
M. N. Phadke and Naunit Lal, for the appellant.
Shankar Anand and A. G. Ratnaparkhi, for the respondents Nos. 2 4.
N.P. Nathvahi, K. L. Hathi and R. H. D... | The appellant employed workmen in his bidi factory who had to work at the factory and were not at liberty to work at their houses; their attendance were noted in the factory and they had to work within the factory hours, though they were not bound to work for the entire period and could come and go away when they liked... | The question for decision in this appeal was whether a dispute raised by the workmen ' relating to a person who was not a workman could be an industrial dispute as defined by section 2(k) of the , as it stood before the amendments Of 1956.
The appellants, who were the workmen of Dimakuchi Tea Estate, espoused the cause... | Certain goods which are essential for the manufacturing process in the appellant 's mill were detained by the Excise Authorities for non payment of Central Excise Duty and consequently there was a disruption in the functioning of the appellant 's mill compelling the appellant to stop the working of the mill for the per... | The appellant, R.S. Nayak, filed a complaint against the respondent, A.R. Antualy, a public servant being the Chief Minister of Maharashtra State under sections 161, 165 I.P.C. and section 5 of the Prevention of Corruption Act, 1947 (1947 Act) alleging abuse of office of Chief Minister.
The complaint was rejected on ac... | The appellants, one a Sub Divisional Officer and the other a Naib Tehsildar, were entrusted with the duty of allotting land to displaced persons.
The first respondent forcibly occupied the land allotted to B.
On May 9, 1958, the first appellant ordered that B and other allottees similarly situated would be given posses... | The Industrial Court, Bombay, awarded bonus equal to 4 1/2 months ' wages to the operatives of the Tata Mills Ltd. and directed that those operatives who were no longer in the service of the Mills should be paid the bonus in one lump sum by a fixed date and in such cases claims in writing should be made to the Manager ... | The controversy that requires determination in this appeal is whether piece rated workers are entitled to over time wages for work done beyond the normal hours of 44 3/4 hours and upto 48 hours in a week, i.e. for 3 1/4 hours in a week and the rate at which they should be paid the overtime wages for those hours.
The wo... | The appellant manufactures steel tubes in the outskirts of Ahmedabad city.
It started its business in 1960, went into production since 1964 and waggled from infancy to adulthood with smiling profits and growling workers, punctuated by smouldering demands, strikes and settlement until there brewed a confrontation culmin... |
Appeal No. 506 of 1957.
Appeal from the judgment and order dated July 21, 1955, of the High Court of Andhra, Guntur, in Writ Appeal No. 122 of 1954.
K. N. Rajagopala Sastri and D. Gupta, for the appellant.
T. V. B. Tatachari, for the respondent.
December 8.
, J. This appeal by the State of Andhra is from the judgment o... | The respondent, holding the substantive rank of a Head Constable in the Madras Police Service, was promoted to officiate as a probationary Sub Inspector and, on the completion of the period of probation, placed in the category of approved probationers for confirmation when substantive vacancies arose.
Instead of being ... | The appellant, who was employed in the Punjab Police, was found while working as a Police Censor to have detained certain letters illegally and later to have made use of copies and photographs of the them for blackmail.
He was consequently reverted to his substantive post of head constable on January 14, 1944.
Thereaft... | One V. Krishna Reddy filed an election petition against Veera Reddy, respondent No. 1, a returned candidate in the elections held for the Andhra Pradesh Legislative Assembly in February, 1978 on the ground that the returned candidate was disqualified to be chosen to fill the post under Section 9A of the Representation ... | The first respondent was at the relevant time a Sub Inspector in the service of the State of Assam.
In regard to certain allegations a confidential enquiry was held against him by the Superintendent of Police Anti Corruption Branch who submitted his report to the Government in 1957.
A departmental enquiry was thereafte... | The petitioner was appointed as Excise Sub Inspector in February 1964 in the State of U.P. and was later promoted as Excise Inspector on ad hoc basis on February 24, 1972.
He was confirmed as Excise Sub Inspector w.e.f. April 1, 1967.
Though promoted on ad hoc basis, the petitioner has continuously been working as Exci... | The appellant, Parshotam Lal Dhingra, was appointed to the Indian Railway Service as a Signaller (Telegraphist) in 1924 and was promoted to the post of Chief Controller in 1950, both the posts being in class III Service.
On July 2, 1951, he was appointed to officiate in class II Service as Asst.
Superintendent Railway ... | The respondent, employed as Yard Master in the South Central Railway, was on duty between 14.00 and 22.00 hours on 23rd February '86.
In the absence of a reliever, he was to continue his duty till 8.00 hours on 24th February '86.
He allowed his staff to take meals and since they did not return within a reasonable time,... | The respondent, was selected by the Deputy Inspector General of Police for admission to the Police Training College, and the result declaring him successful was issued by the order of the Inspector General of Police, and his appointment announced in the police Gazette.
While the respondent was serving as a Sub Inspecto... |
Criminal Appeal No. 63 of 1957.
Appeal from the judgment and order dated March 2, 1956, of the Bombay High Court in Cr. A. No. 1258 of 1955.
H. R. Khanna and R. H. Dhebar, for the appellant.
N. section Bindra, for the respondents (Amicus curiae).
December 9.
The following Judgment of the Court was delivered by AYYANGAR... | By article 20(2) of the Constitution "No person shall be prose cuted and punished for the same offence more than once.
" Section 26 of the , provides, "Where an act or omission constitutes an offence under two or more enactments, then the offender shall be liable to be prosecuted and punished under either or any of tho... | The petitioner Company carrying on the business of manu facturing bidis and having its head office at Jabalpur in the State of Madhya Pradesh made certain purchases of tobacco in the State of Bombay.
The Sales Tax Officer assessed the petitioner to a purchase tax under the provisions of the Bombay Sales Tax Act, 1953.
... | The appellant filed suit No. 56 of 1953 against H for recovery of certain monies on the basis of promissory notes.
As the suit was under 0. 7 of the Madras High Court Original Side Rules H was given leave to defend it on furnishing certain security.
Accordingly H executed in favour of the Registrar, Madras High Court, ... | The appellants, in execution of a decree passed in a suit filed by them under section 180 of the U.P. Tenancy Act, 1939, on December 2, 1948 took back possession of the land in dispute from the respondent Nos. 4 and 5 (respondents for short).
On the advent of the U.P. Zamindari Abolition and Land Reforms Act, 1950 ( '1... | The appellant landlord executed a lease in respect of the disputed premises in favour of respondent 2 for three years as far back as 1 4 1942.
In 1948, a suit was brought by the appellant for eviction of the tenant for non payment of rent on the ground of conversion of the user of the premises.
The suit for possession ... | The appellant company, incorporated in India, entered into a contract on June 18, 1945, for the supply of five hundred bales of jute, with the respondent company which was incorporated in England and which had its registered office in London.
The contract, inter alia, provided that in the event of default of tender or ... | The appellant was a chartered accountant and a partner of a firm of auditors.
This firm acted as auditors of two companies, among others, registered under the Indian , the entirety of the shares of one of which are owned by the Union Government and the entirety of the shares of the other by the West Bengal Government.
... | For the year of account ending March 31, 1955, the appellant, a private limited company, earned a total income of Rs. 49,843.
The company declared a ' dividend of Rs. 11,712 on July 13, 1955, and before the close of the year of assessment 1955 55 declared an additional dividend of Rs. 5,612, thereby distributing in the... |
Appeals Nos. 494 and 495 of 1958.
Appeals from the judgment and order dated April 18, 1955, of the Madras High Court in Case referred Nos. 53 of 1952 and 44 of 1953.
Hardayal Hardy and D. Gupta, for the appellant.
A. V. Viswanatha Sastri, R. Ganapathy Iyer, section Padmanabhan and G. Gopalakrishnan, for the respondent.... | The respondents, a firm carrying on business in dyes and chemicals under the name and style of Colours Trading Com pany, with their head office at Madurai and thirteen branch offices in different towns, were the chief representatives in South India of the products of the I. C. I., a manufacturing concern.
M was employe... | The appellant company made a claim under section 5 of the Income tax (Double Taxation Relief) (Indian States) Rules, 1939, for refund of the income tax paid by it in an Indian State.
The claim was rejected by the Income tax Officer as time barred.
The Commissioner of Income tax and the Central Board of Revenue refused ... | In exorcise of the powers conferred by section 29 of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 (Tamil Nadu Act 18 of 1960), the Government of Tamil Nadu by a Notification No. II (2) H. O. 6060/76 dated 21 t November, 1976 exempted the Buildings owned, inter alia by all the co operative societies from ... | The appellant land owner held lands in excess of 30 standard acres as on 6.4.1960.
He filed a return as required by the Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act, 1961 and an enquiry was initiated by the Authorised Officer concerned under Section 9(2)(b) of the Act.
Several objections raised by the appe... | The appellant, at the time a resident of Lahore, was asses sed to income tax on an income of Rs. 49,047 for the assessment year 1944 45 by the Income tax Officer, Lahore.
After the partition in 1947 he shifted to Delhi and resided there.
He was one of the three share holders of a company called Indra Singh and Sons Ltd... | The appellant was carrying on the business of a railway contractor in a place in the district of R.
In April 1943, the Income tax Officer of R which was under the charge of the Commissioner of Income tax, Bengal (Mufassil), served a notice under section 22(2) of the Indian Income tax Act, 1922, on the appellant who in ... | In this appeal by special leave brought by the auction purchaser against the Judgment of the Madras High Court the sole question for consideration is as regards the period of limitation for making a deposit to make an application under Rule 89 of Order XXI of the Civil Procedure Code, 1908 to set aside the sale of immo... | The Respondent firm imported from Japan, "metallised polyester films" which were in the shape of film rolls several metres long.
The goods were cleared on payment of customs duty as well as additional duty/countervailing duty leviable under section 3 of the Customs Tariff Act.
Thereaf ter the Respondent firm moved thre... |
Appeal No. 427 of 1959.
Appeal by special leave from the Award dated February 18, 1958, of the Industrial Tribunal (Textiles) U.P., Allahabad, in Petitions (under section 6 E) Nos.
(Tex.) 3 and 4 of 1957 and 1 of 1958.
M. C. Setalvad, Attorney General for India and G. C. Mathur, for the appellant.
B. P. Maheshwari, for... | Two officers of the appellant were assaulted by the workmen.
In this connection the appellant served notices on eight workmen calling upon them to explain their conduct and to show cause why they should not be dismissed.
In their explanations the workmen denied the charges.
Thereupon a proper enquiry was held according... | The respondent had made an application under section 53 C Of the Companies Act, 1913, with an alternative prayer for winding up against the appellant company, to the District judge, Poona, who had been authorised under the Act to exercise jurisdiction.
While the application was pending the Companies Act, 1913, was repe... | The appellant, an employee of the Northern Railway was removed from service.
His appeal against the order of removal was rejected by the General Manager.
The appellant feeling aggrieved filed a writ petition under article 226.
in the writ petition, the General Manager was joined as a respondent but the Union of India w... | Right from 1939, the demand of jute in the world market was rather lean and with a view to adjusting the production of the jute mills to the demand of the world market, various jute mills formed an Association styled as Indian Jute Mills Association and the appellant is one such member of the said Association.
As per t... | The respondent sought special leave to appeal to the High Court under section 417(3) of the Code of Criminal Procedure, 1898 against the acquittal of the petitioner by the trial court.
The application was made beyond the period of limitation but the High Court condoned the delay under section 5 of the .
In their applic... | The Industrial Tribunal, Ahmedabad, on a dispute referred to it under section 10(2) of the took up for consideration four demands for basic wages and adjustment, dearness allowance, gratuity and retrospectivity of the demands of the workmen.
The Tribunal gave its award on 30th of November 1971 which was published on 20... | Under sections 3 and 8 of the U. P. the Governor issued an Order dated March 10, 1948, making dletailed provisions for the settlement of Industrial Disputes.
Clause 5(a) of the Government Order empowered, among others, a recognised association of employers to refer an industrial dispute for adjudication to the Concilia... | In respect of a dispute between the appellant company and the respondent company which was referred to the arbitration of the Bengal Chamber of Commerce in terms of the arbitration clause contained in the contract entered into on April 6, 1951, an award was made on February 29, 1952, allowing the claim of the appellant... |
Appeal No. 31 of 1960.
Appeal by special leave from the judgment and order dated March 14, 1957, of the Patna High Court in Miscellaneous Judicial Case No. 165 of 1957.
P. K. Chatterjee, for the appellant.
section P. Varma, for respondents Nos. 1 and 4.
Nooni Coomar Chakravarti and B. P. Maheshwari, for respondent No. ... | On the termination of the appellant 's services by his employer an industrial dispute was raised by his union and the question of his dismissal along with a number of other disputes was referred to the Industrial Tribunal.
After several adjournments of the case the management and the union filed a joint petition of com... | The plaintiff filed a suit against his brothers who had for merly constituted a joint family for a declaration that the partnership which had been formed by them after they ceased to be joint in respect of a sugar mill stood dissolved on May 13, 1944, on which date one of the brothers had filed an earlier suit for diss... | The contract workers engaged by the management of the Tata Iron and Steel Company Ltd., Jamshedpur in the perma nent and regular nature of work before February 11, 1981 in (1) transportation of materials within the plant which was not dependent on outside supply, (2) processes connected with manufacturing process, (3) ... | The appellant Co operative Housing Society Ltd. made some unauthorised constructions in a 36 storeyed building.
The Bombay Municipal Corporation issued a show cause notice calling upon the society to show cause as to why the upper eight floors of the building should not be demolished so as to limit the development to t... | The respondent was appointed as a temporary clerk in an engineering division of the Government.
The attempt of another clerk to impersonate and appear for him in a depart mental examination was detected.
The Executive Engineer obtained explanations from both the clerks and reported the matter to the Superintending Engi... | The appellants who were manufacturers of cigarettes and tobacco in the State of Bihar contested the levy of sales tax on sales effected by them during the financial years 1949 5o and 1950 51 on the ground that as a direct result of every sale effected by them the goods concerned were delivered outside the State of Biha... | The appellant entered into a contract with the Government of India.
The contract contained an arbitration clause.
For certain supplies made under the contract the appellant made representations to the Government or payment and for arbitration of disputes.
On or about July 10, 1958 Government refused to refer the matter... | The appellant was employed in the State Bank of Patiala, The Mall, Patiala from July 13, 1973 till August 21, 1974, when her services were terminated.
Despite some breaks in service for a few days, the appellant had admittedly worked for 240 days in the year preceding August 21, 1974.
According to the workman, the term... |
minal Appeal No. 119 of 1958.
Appeal by special leave from the judgment and order dated July 29, 1957, of the Rajasthan High Court, Jodhpur, in Criminal Appeal No. 42 of 1954.
16 122 B. L. Kohli and C. L. Sareen, for the appellants.
section K. Kapur and D. Gupta, for the respondent.
December 9.
The Judgment of the Cour... | There were two rival factions in a certain village one con sisting of Rajputs and the other of cultivators.
On a particular festival day both the groups went to a temple for worship and cultivators who reached the temple first occupied a place therein which was usually occupied by Rajputs.
Subsequently Rajputs arrived ... | Section 29 of the Indian Arms Act, 1878, provided that for prosecution for an offence under section 19(f) of the Act com mitted in the territories north of the jumna and Ganga no sanction was required but sanction was required for the pro. section if the offence was committed in other areas.
j was found in possession o... | Respondent No. 1 obtained a mortgage decree for Rs. 1,14,581/14/6 against one Rao Raja Inder Singh (the judgment debtor).
The mortgage money was advanced under three mortgages, and the mortgaged properties consisted of Jagirs and some non Jagir immovable property.
The latter property was sold in execution and Rs. 33,75... | The petitioner sought admission to a medical college in the State of Maharashtra on the footing that she belonged to the Scheduled Tribe of Mahadeo Koli and submitted several caste certificates, including her father 's Secondary School Leaving Certificate.
The Scrutiny Committee, the expert body for determining such cl... | The three respondents, who were the General Manager, the Assistant Manager and the Secretary of the Laxmi Devi Sugar Mills Ltd., were charged under sections 12, 13 and 26 of the United Provinces Shop and Commercial Establishment Act, 1947, for contravening the provisions of the Act relating to holidays, leave and maint... | Under Section 21(1)(a) of the Rajasthan Civil Courts Ordinance, 1950 the District Court is empowered to entertain an appeal from a decree of the value of only upto Rs.10,000.
Appeals in other cases lie only to the High Court.
In the instant case, a joint family house was brought to auction in satisfaction of an ex part... | These appeals raised the question of constitutional validity of the Vindhya Pradesh Abolition of jagirs and Land Reforms Act, I952 (XI Of 1952).
Applications were made before the judicial Commissioner under article 226 of the Constitution on the ground that various provisions of the Act placed unreasonable restrictions... | The Code of Criminal Procedure, 1973, provides inter alia, by sub section
(3) of section 3.8 that no appeal against an order of acquittal passed by a lower court shall be entertained under sub section
(1) or sub s.(2) except with the leave of the High Court.
A practice was prevalent in the Madhya Pradesh High Court, re... |
o. 160 of 1952) under article 32 of the Constitution of India for the enforcement of fundamental rights.
The facts of the case and arguments of the counsel are stated fully in the judgment.
Petitioner No. I (Aswini Kumar Ghosh) in person.
B. Sen for the respondents.
N. C. Chatterjee (S.N. Mukherjee and B. Sen, with him... | Section 2 of the Supreme Court Advocates (Practice in High Courts) Act, 1951, provided that "notwithstanding anything contained in the (XXVIII of 1926), or any other law regulating the conditions subject to which a person not entered in the roll of advocates of a High Court may be permitted to practise in that High Cou... | In a petition under article 32 of the Constitution the petitioner detenu complained that though the grounds of detention were served on the detenu on the date of arrest (October 20, 1980) the materials and documents on which the order of detention was based were not supplied to him till November 5, 1980 and that his re... | The property of the respondent was acquired under the U. P. Land Acquisition (Rehabilitation of Refugees) Act, 1948.
The respondent challenged the constitutionality of the Act by way of a writ petition and though the High Court dismissed the petition it held that the two provisos to s.11 of the Act were invalid as they... | The appellant, a working journalist who was appointed on November, 1961 as a Staff Correspondent in the Calcutta Office of the respondent company while working as such at Calcutta, applied on 29 April, 1975 to the Government of West Bengal under sub section
(1) of section 17 of the Working Jour nalists and Newspaper Em... | Dismissing the appeal by certificate, the Court ^ HELD: (1) The trichotomy originating with the Government of India (High Court Judges) Order, 1937, continued under section 10(2) of the Independence Act, 1947 and finally adopted by the does not suffer from any legal or constitutional infirmity and, on the other hand, h... | Pursuant to the Indo Pakistan Agreement, 1958, and after this Court 'section Advisory opinion in In re the Berubari Union and Exchange and Enclaves, , Parliament enacted the Constitution (Ninth Amendment) Act, 1960 for cession of part of the territory of India to Pakistan.
In order to implement the provisions of the Ac... | Through this petition filed under Article 32 of the Constitution the petitioner prayed for the issue of a writ in the nature of quo worranto to the respondent K.P. Tewari who had been appointed in November, 1984 as a Minister of the Government of Uttar Pradesh under Article 164(1) of the Constitution by the Governor of... | In respect of its business as a middleman relating mainly to sales of coal and coke in the course of inter State trade, the appellant firm was assessed to Central sales tax under section 8(2) of the , by the Commercial Tax officer.
The appellant without availing itself of the remedies under the Act, applied for and obt... |
Appeal No. 243 of 1959.
Appeal by special leave from the judgment and order dated April 24, 1958, of the Bombay High Court in Special Civil Application No. 874 of 1958.
M. C. Setalvad, Attorney General for India, G. P. Vyas and I. N. Shroff, for the appellant Vithalbhai Patel, section section Shukla, C. T. Daru and E. ... | An award, called the Standardisation Award, fixing the wages for different categories of workers in the textile mills at Ahmedabad was made by the Industrial Tribunal.
The wages of clerks were, however, settled by a subsequent agreement bet ween the Ahmedabad Mill Owners ' Association and the Textile 221 Labour Associa... | This appeal by special leave was confined solely to the question of entitlement of interest on the amount awarded by the Arbitrator for the requisition of the premises under the .
Disposing of the appeal, the Court, HELD: The principles upon which the compensation on this aspect is payable are by now well settled.
This... | The appellant, an employee of the respondent Sahkari Bank was put under suspension and served with a chargesheet during the pendency of the reference under section 4K of the U.P.
It was followed by a domestic inquiry leading to his dismissal.
Thereupon he filed a complaint under section 6 F of the Act before the Indust... | An Industrial Dispute arose between the appellant and its workmen in respect of the claim made by the workmen (respondents) for bonus for the year 1959.
The respondents claimed that they were entitled to get bonus equivalent to three months ' salary including dearness allowance, The appellant claimed deductions on the ... | Section 17(1) of the , makes it obligatory on the appropriate Government to publish the award received by it from the Industrial Tribunal; but, the provision in the section as to time, that the Government shall publish it within a period of thirty days from the date of its receipt, is merely directory and not mandatory... | Aggrieved by an Award of 195, the employees placed before the Company a fresh charter of demands which was mutually settled by a written agreement which provided, inter alia, that the existing rate of dearness allowance should prevail which was adjustable to any future substantial change in the cost of living index of ... | The appellant company, carrying on business in manufacturing and selling textiles at Baroda, received in the assessment years 1942 43 and 1943 44 payments in cheques from the Government of India for the supply of such goods on bills submitted, as agreed upon in prescribed printed forms which provided that the Governmen... | This appeal to the Supreme Court was from a reversing decree of the Bombay High Court in a suit for possession of certain immovable properties.
The suit was dismissed by the trial court on 20 12 1946, the value of properties being found to be over Rs. 10,000.
The decree of the High Court allowing the plaintiff 's claim... |
Appeal No. 279 of 1959.
Appeal by special leave from the judgment and order dated November 18, 1957, of the Kerala High Court in O. P. No. 87 of 1956.
A. V. Sayed Muhammad, for the appellants.
The respondents did not appear.
182 1960.
December 12.
The Judgment of the Court was delivered by HIDAYATULLAH, J.
This is an a... | The respondents were assessed to sales tax under the Travancore Cochin General Sales Tax Act and proceedings were started against them under section 13 of the Act for the recovery of the arrears of Sales Tax as if they were arrears of land revenue.
The proceedings were not fruitful.
Thereafter a prosecution under secti... | The Settlement Officer under the Madras Estates (Abolition and Conversion into Ryotwari) Act, 1948 suo motu made an inquiry as to whether a particular village notified by the State Government was an estate or not within the contemplation of section 9(2) of the Act and held that it was not an "inam estate" within the me... | Section 126 of the Calicut City Municipal Act 30 of 1961 provided for the levy of a timber tax on timber brought into the city.
The proviso to the section exempted from the levy any timber brought into the city in the course of transit to any place outside the city and directly removed out of the city by rail, road or ... | The appellants, in execution of a decree passed in a suit filed by them under section 180 of the U.P. Tenancy Act, 1939, on December 2, 1948 took back possession of the land in dispute from the respondent Nos. 4 and 5 (respondents for short).
On the advent of the U.P. Zamindari Abolition and Land Reforms Act, 1950 ( '1... | The assessee appellant had associated himself with the India Gospel Mission while he was getting his education in the United States of America during 1953 to 1957 and was propagating the ideals of Indian Christian Crusade, U.S.A., an Institution sponsoring religious education in India.
The India Gospel Mission was coll... | The Sales Tax Officer assessed tax for the assessment years 1958 1959 and 1959 60, on the respondent assessee by two separate orders.
The assessee filed appeals against those orders before the Appellate Authority.
On May 10, 1963, when the appeals came up for hearing, the assessee was absent.
The appeals were, therefor... | Allowing the appeal by special leave and answering against the assessee, the Court.
^ HELD: Per Bhagwati,J. (Concurring with Sen and Venkataramiah, JJ.) (1) The expression "Registered dealer" is used in section 8 (ii) in its definitional sense to mean a dealer registered under section 22 of the Bombay Sales Tax Act and... | The appellant company was a dealer in ghee and groundnut oil etc.
The Deputy Commercial Tax Officer assessed it to sales tax for the year 1948 49 on a turnover of Rs. 28,69,151 and odd.
Similarly for the year 1949 50 the appellant was assessed to sales tax on a turnover of Rs. 28,72,o83 and odd.
The appellant challenge... |
13 to 24, 42 and 46 to 54 of 1958.
Petitions under Article 32 of the Constitution of India for enforcement of Fundamental Rights.
M.C. Setalvad, Attorney General for India, Syed Mahmud, J. B. Dadachanji, section N. Andley, Rameshwar Nath and P. L. Vohra, for the petitioners in petitions Nos. 13 18, and 46 54 of 1958.
C... | The Travancore Cochin Land Tax Act, 1955 was passed by the legislature of the State of Travancore Cochin and was amended by Act 10 of 057, by the State of Kerala.
By section 4 Of the Act all lands in the State of whatever description and held under whatever tenure were to be charged and levied a uniform rate of tax to ... | The State of Uttar Pradesh issued two notifications in 1953, by one of which the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950, was extended to certain areas, in which, Pargana Agori which was owned by the respondent was situate, and by the other, it was directed that all " estates" in the area including... | By a notification of the Delimitation Commission dated July 24, 1964 issued in terms of section 10(1) of the , Ujjain City, which had been a general constituency, was notified as reserved for the Scheduled Castes.
The appellant who was a resident of Ujjain and a citizen of India, Mad a petition under article 226 prayin... | The petitioners Ex patwaris under the State of Uttar Pradesh brought the present petition under Article 32 of the Constitution in the Supreme Court alleging that the provisions of articles 14 and 16 of the Constitution had been violated because they bad been denied equality before the law and equal opportunity for empl... | The property regarding which the contention is raised that the fundamental rights of the petitioners under articles 19(1) (f) and 31 ( 1) of the Constitution are alleged to 832 have been infringed is a plot of land within the Municipal limits of Hazaribagli with certain buildings and structures thereon,which originally... | In his election petition challenging the election of the respondent the appellant alleged that the respondent and three other defeated candidates committed various corrupt practices within the meaning of sub sections (1) to (7) of section 123 of the Representation of the People, Act, 1951.
The respondent raised a preli... | Upon the sale of certain village land the appellants filed a suit for pre emption, and a compromise decree was passed allowing pre emption provided the appellants deposited the purchase amountbvacertaindate.
The appellants Posited the amount and got Possession of the land.
Before the appellants deposited 879 the amount... | The Kerala State Legislature felt the necessity of making comprehensive land reforms in the State.
The Kerala Agrarian Relations Act, 1960 (Act IV of 1961) was accordingly passed and received the assent of the President on January 21, 1961.
Some of its provisions were brought into force with effect from February 15, 19... |
Appeal No. 35 of 1959.
Appeal from the judgment and decree dated October 29, 1956, of the Allahabad High Court in Writ Petition No. 327 of 1956.
H. N. Sanyal, Additional Solicitor General of India, J. B. Dadachanji, section N. Andley, Rameshwar Nath and P. L. Vohra, for the appellants.
G. C. Mathur and C. P. Lal, for t... | Entry 52 of List II of the Seventh Schedule to the Consti tution empowered State Legislatures to make a law relating to "taxes on the entry of goods into a local area for consumption, use or sale therein".
The U. P. Legislature passed the U. P. Sugarcane Cess Act, 1956, which authorised the State Government to impose a... | As a result of a notification dated December 30, 1967 under section 59(1) of the Madras General Sales Tax Act and later by Act 2 of 1968 sales of jaggery became liable to tax.
But while by notification under section 17 'palm jaggery was exempted from tax 'cane jaggery ' was not.
The appellants who were dealers in 'cane... | Under section 6 of the Bihar Sales Tax Act, 1947, the Government issued a notification exempting certain goods from the 499 payment of sales tax, including "green vegetables other than potatoes, except when sold in sealed containers".
The appellant who was a producer of sugar can was assessed to sales tax.
He contended... | Under the Sugar and Sugar Products Control Order, 1946, the consuming States intimated to the Sugar Controller of India their requirements of sugar and the factory owners sent statements of stocks of sugar held by them.
The Controller made allotments to various States and addressed orders to the factory owners directin... | These two appeals Civil Appeal No. 3446 of 1987 and Civil Appeal No. 3447 of 1987 were filed in this Court against the judgment of the High Court in the Writ Petition No. 6789 of 1982.
Ratan Prakash Mangal and Kuldip Singh, respondents Nos. 1 and 2 in the Civil Appeal No. 3446 of 1987 and the appellants in Civil Appeal... | The appellants employed about 1,600 seasonal workers and about 650 permanent workers.
The cane crushing process terminated on March 1,2, 1959, and on that day about 1,000 of the 1,600 seasonal workers left for their homes by the evening after receiving their dues.
The remaining seasonal workers continued to work in the... | By virtue of the notifications issued by the Government of Maharashtra in exercise of its powers under section 41 of the Bombay Sales Tax Act, the new industries set up in backward areas for the production of edible as well as non edible oils came to enjoy the benefit of exemption from paying purchase tax/sales tax.
Su... | On suo motu enquiry conducted against the appellant with regard to the nature of the properties in question, the Deputy Charity Commissioner held that the properties were of a public trust.
The appellant 's appeal before the Charity CommissiOner was dismissed.
An application filed under section 72 of the Bombay Public ... |
Appeal No. 516 of 1959.
Appeal from the judgment and order dated September 3, 1957, of the Bombay High Court in Income tax Reference No. 49 of 1957.
J.M. Thakar, section N. Andley, J. B. Dadachanji, Rameshwar Nath and P. L. Vohra, for the appellants.
A. N. Kripal and D. Gupta, for the respondent.
December 12.
The Judgm... | The appellants were partners of two registered firms and another firm which was unregistered.
Their profit and loss for the assessment year 1948 49 were as follows: From registered firms Rs. 11,902 loss, 1,265 loss, total loss Rs. 13,167.
Income from the unregistered firm Rs. 26,110 profit, other income Rs. 262.
The in... | In 1950, the respondent had executed three trust deeds for the benefit of three ladies who were described as his wives, and himself, as the father of their minor children.
After the returns in respect of the assessment year 1955 56, 1956 57, 1957 58 and 1958 59 were filed by the respondent, the Income tax Officer, who ... | The appellant firm M/s. Kishinchand Chellaram was assessed to tax for the assessment year 1947 48, the relevant accounting year being the year ending 6th April, 1947.
The concerned Income Tax Officer on an information that a sum of Rs. 1,07,350 purported to have been sent by the assessee by a telegraphic transfer throu... | For the assessment year 1946 47 the appellant, a Hindu undivided family carrying on business, filed a petition before the income tax Officer, under section 25A of the Indian Income tax Act, 1922, claiming that there had been a partition in the family on April 24,1945.
As regards the income assessable under section 23 O... | The appellant owned a cardamom plantation.
For the assessment year 1957 58, he submitted a return under the Madras Plantations Agricultural Income tax Act, 1955.
The Agricultural Income tax Officer did not accept the return, and 'added to the income the value of stocks of cardamom sold in the accounting year.
The High ... | The appellant company was a dealer in ghee and groundnut oil etc.
The Deputy Commercial Tax Officer assessed it to sales tax for the year 1948 49 on a turnover of Rs. 28,69,151 and odd.
Similarly for the year 1949 50 the appellant was assessed to sales tax on a turnover of Rs. 28,72,o83 and odd.
The appellant challenge... | The then Satguru of the appellant Creed was assessed for the assessment years 1937 38, 1938 39 for the first time.
He was a retired Govt.
servant.
His pension as well as the income from the institution were assessed together.
On appeal, the Assistant Commissioner of Income tax confirmed the assessments made by the Inco... | The Income tax Officer, Bangalore commenced a proceeding under section 34 of the Mysore Income tax Act for reassessment of the income of the respondents for the assessment year 1949 50 and served a notice in that behalf in March 1951, on the respondents.
The Income tax Officer determined the total income of the respond... |
Appeals Nos. 32 and 33 of 1960.
Appeals by special leave from the Award dated February 24, 1959, of the Industrial Tribunal, Bihar, Patna, in Reference nos.
10 of 1959 and 1 of 1955.
M. C. Setalvad, Attorney General for India, Nooni Coomar Chakravarti and B. P. Maheshwari, for the appellant.
B. C. Ghose and P. K. Chatt... | During the course of conciliation proceedings in respect of a dispute between the appellant company and its workmen a settlement was arrived at between the parties on February 18, 1954.
Despite the settlement some of the workmen went on strike on February 23, 1954, but eventually it was called off on March 19 and 20, 1... | In the Delhi region there are four textile units.
namely, the D.C.M., the S.B.M., the B.C.M., and the A.T.M. The D.C.M. and the S.B.M. are under one management.
Since 1940 they had also a common retirement benefit scheme with a scale of gratuity.
The ' workmen in all the units were receiving basic wages plus dearness a... | The Standing Orders of the appellant 's establishment, duly certified under the , dealt, inter alia, with provisions relating to leave to be granted to the workmen.
In I.C. 11 of 1955 the Industrial Tribunal by its award modified the said standing orders and made provisions for certain kinds of leave.
The award came in... | On the refusal of the appellant employer to fix the minimum wages and rates for contract work of the workmen respondents who alleged that they were paid below the level of bare subsistance wage, the dispute was referred to the Industrial Tribunal for adjudication.
The first Tribunal could not fix any minimum basic wage... | The three collieries owned by the appellant company employ over 4,200 workmen.
At the relevant time, there were three Trade Unions functioning at the collieries namely, Madhya Pradesh Koyla Mazdoor Panchayat, Azad Koyla Shramik Sabha and Madhya Pradesh Colliery Workers ' Federation.
At the material time, the Panchayat,... | The question for decision in this appeal was whether a dispute raised by the workmen ' relating to a person who was not a workman could be an industrial dispute as defined by section 2(k) of the , as it stood before the amendments Of 1956.
The appellants, who were the workmen of Dimakuchi Tea Estate, espoused the cause... | Certain goods which are essential for the manufacturing process in the appellant 's mill were detained by the Excise Authorities for non payment of Central Excise Duty and consequently there was a disruption in the functioning of the appellant 's mill compelling the appellant to stop the working of the mill for the per... | The appellant firm held mining lease of a colliery on the condition to continue the work, without voluntary intermission, in a skillful and workman like manner.
The partners fell out amongst, themselves, the work of the colliery stopped, wages of the labourers were not paid, the essential services stopped working, and ... |
Appeals Nos.
137 to 141 of 1958.
Appeals by special leave from the judgment and order dated April 26, 1956 of the Patna High Court in Misc.
Judicial Cases Nos. 362 to 366 of 1955.
A. V. Viswanatha Sastri, section K. Majumdar and I. N. Shroff, for the appellants Nos. 2 to 4 (In all the appeals).
Hardayal Hardy and D. Gu... | The appellant used to invest his cash surplus in shares and securities and maintained an account book called Book No. 1 relating thereto.
During the period from 1930 to 1941 42 he purchased a large number of shares and securities which by the accounting year 1941 42 were of a value Rs. 1491 lacs.
He sold certain shares... | The respondent assessee claimed deductions in his assessments relating to the assessment years 1962 63 to 1964 65 in respect of payments of interest on loans taken from Kalinga Foundation Trust and others and certain dividend transactions relating to the shares of Kalinga Tubes, Ltd. The Income Tax officer issued a let... | In proceedings for assessment to tax for each of the assessment years 1956 57 and 1957 58, the Income Tax Officer reduced the rebate in supertax admissible to the respondent under the Finance Acts of 1956 and 1957 on the view that the respondent bank, which was a public limited company, had distributed dividends exceed... | The appellants were partners in a registered firm which was dissolved on March 24, 1945.
A private limited company succeeded to the business of the firm from March 25, 1945.
For the accounting period April 1, 1944, to March 24, 1945, the firm was assessed to excess profits tax under the Excess Profits Tax Act, 1940.
It... | The appellant assessee is a company carrying on the business of manufacturing and selling Textile at Porbunder (formerly a princely State) in Saurashtra in the State of Gujarat.
No income tax was levied by the former Porbunder State prior to 1948.
In 1949 the princely State of, Porbund er integrated into newly formed S... | The appellant assessee filed a memorandum of appeal to the Assistant Commissioner, Sales Tax, stating therein that the amount of admitted tax had been paid and forfeited the statement by an affidavit.
Before the hearing, he produced a certificate from the Sales Tax Officer that the tax had been paid.
The Assistant Comm... | The appellant filed its returns for the assessment years 1954 55 to 1964 65.
The Income tax Officer passed orders of assessment for the years 1954 55 to 1959 60.
While the appeals to the Appellate Assistant Commissioner for those years, and the, assessment proceedings before the Income tax Officer for the years 1960 61... | For the assessment year (1945 46) the assessable income of the appellant bank was computed by the Income tax Officer by splitting up its income into two heads " interest on securities " and " business income ", and deducting the business loss from interest on securities.
In the previous year the assessment showed a los... |
Appeals Nos. 290 to 292 of 1959.
Appeals by special leave from the judgment and order dated December 6, 1957, of the Kerala High Court in Agricultural Income tax Referred Cases Nos. 15, 18 and 19 of 1955.
C.K. Daphtary, Solicitor General of India, Thomas Vellapally and M. R. K. Pillai, for the appellants (in all the ap... | In computing the agricultural income of a person section 5(f) of the Travancore Cochin Agricultural Income tax Act, 1950, allowed deductions of any expenditure "laid out wholly and exclusively for purpose of deriving the agricultural income".
The assessee who had rubber plantations claimed that the amount expended on t... | While computing the net wealth of the respondent assessee for purposes of wealth tax assessment under the Wealth Tax Act, 1957, the wealth tax officer included certain amount as the value of the assessee 's right to compensation which had accrue;! to him on vesting of his estate in the State of Bihar under the Bihar La... | The State of Travancore Cochin merged with Indian Union on March 7, 1949, but the Travancore Income tax Regulation, VIII of 1096 (Malayalam Era) and the Travancore Taxation on Income (Investigation Commission) Act, II24 (Malayalam Era), continued to apply to that area not withstanding the merger.
On August 6, 1949, the... | Item 5 of entry 4(1) of the First Schedule to the Central Excise and Salt Act, 1944, imposes an excise duty of Rs. 1 10 nP. per kilogram on tobacco other than flue cured and not actually used for the manufacture of cigarettes, smoking mixtures for pipes and cigarettes or birds in the whole leaf form.
Item 6 imposes a d... | Respondent, an Income tax Officer, called an assessee to his house and took a sum of Rs. 800 from him.
Immediately afterwards a search was made and the respondent, after some evasion, produced the money.
The respondent 's defence was that he had taken the money as a loan and not as illegal, gratification.
The Special j... | The respondent rice millers obtained permits under clause (3) of the Southern States (Regulation of Export of Rice) Order, 1964, for exporting "broken rice" from Andhra Pradesh to Kerala but were intercepted for allegedly transporting "whole rice" for "broken rice".
The rice was seized, and samples analysed in the pres... | The respondent was a firm carrying on business in different lines.
It was assessed to income tax under section 23(4) of the Income tax Act, 1922 for the assessment year 1949 50 on the ground that notices issued under section 22(2) and (4) had not been complied with.
Later on, that assessment 412 was cancelled.
However,... | The appellant firm had its factory in the State of Madras, where it manufactured, assembled and sold motor vehicles, spare parts and accessories.
For the assessment year 1952 53, the sales tax authority computed the appellant 's taxable turnover of sales for that year excluding a sum which represented the value of vehi... |
Appeal No. 352 of 1958.
Appeal by special leave from the judgment and order dated July 27, 1956, of the Labour Appellate Tribunal of India, Bombay, in Appeal (Bom.) No. 72 of 1956.
G. section Pathak, J. B. Dadachanji, section N. Andley and Rameshwar Nath, for the appellant.
D. section Nargoulkar and K. R. Choudhuri, fo... | A dispute having arisen between the appellant employer and its workmen regarding the employment of contract labour in the appellant 's mills, the union representing the workmen which is the respondent in the present case after serving notice on the appellant under section 42(2) of the Bombay Industrial Relations Act ma... | The Government of U. P. appointed a Court of enquiry under sections 6 and 10 of the United Provinces , and referred to it the present dispute.
The Court of enquiry submitted its report to the Government, whereupon the Government issued a notification in July, 1950, directing the various sugar factories to pay bonus to ... | The appellant was a mining company with its head office at Nagpur.
The business of the head office was to look after the sale of coal extracted from the collieries.
An employee of the company working in the head office made applications under section 16 of the Central Provinces and Berar Industrial Disputes Settlement ... | The General Manager of the appellant Mills ordered the transfer of four workmen from the appellant mill to a new mill, which had been purchased subsequently.
The only connection between the two mills was the identity of ownership and, but for it, one had nothing to do with the other.
The concerned workmen protested to ... | The appellant paid wages to its workmen in the Carding Department on piece rate basis and in addition, the workmen were entitled to receive further emoluments if their production exceeded a certain norm.
The right to receive these additional emoluments had become a part of the terms of service of these workmen.
In 1948... | A settlement was arrived at between the management of Mankatha Distillery and the workmen 's union before the con ciliation officer.
The Union was not registered under the Indian Trade Unions Act on the date of the said settlement.
The terms of the settlement not having been carried out by the management the respondent... | The appellant applied under section 33(21)(b) of the to the Industrial Tribunal for the Tribunal 's approval of the order passed by the appellant discharging its employee the respondent.
This application was made because certain industrial disputes were pending between the appellant and its employees, but when the matt... | The respondent company, which was incorporated in New York and carried on business in spices, brought a suit in the original side of the Bombay High Court against the appellant for recovery of a sum of Rs. 92,884 4 10 on the basis of a judgment of the Supreme Court of the State of New York affirming two awards obtained... |
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