Court : Supreme Court of India
Decided on : Jul-27-1989
Reported in : JT1989(3)SC228; 1989(2)SCALE77; (1989)4SCC55; [1989]3SCR591; 1990(1)LC11(SC)
..... paragraph 4(d) of the plaint, plaintiff pleaded that the suit land was not 'land' and was not banjar (waste) and did not come within section 154(1)(i) to (vii) of the act and, therefore, there was no vesting in law. the proprietor, according to the plaintiff, grew fuel wood and partly used the property as ghat wars ..... . 4. the only other submission advanced on behalf of the plaintiff for our consideration is that the disputed property did not constitute 'land' as defined in section 3(13) of the act and, therefore, the right, title and interest of the appellant as proprietor of the property was in no way affected by the provisions of the ..... the case of haiti v. sunder singh : [1971]2scr163 settled the legal position that a claim under section 11 of the act for declaration of bhumidari right was not maintainable in the civil court in view of section 185 of the act read with schedule i and exclusive jurisdiction for adjudication of such claims vested in the appropriate revenue court. .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Feb-03-1989
Reported in : AIR1989SC1167; 1989(22)ECC1; 1989(23)LC193(SC); 1989(40)ELT266(SC); JT1989(1)SC196; 1989(1)SCALE267; (1989)1SCC724; [1989]1SCR445; [1989]73STC228(SC); 1989(1)LC593(SC)
..... the high court on this point has been reported as mahi traders v. state of tamil nadu : (1980) 45 s.t.c. 327.3. the relevant entry in section 14 of the cst act reads:14(1)(iii) hides and skins, whether in a raw or dressed state.the short case of the department is : (a) that leather splits or cuttings are ..... of getting leather of uniform thickness from dressed skins. such splits cannot be treated as dressed hides and declared goods. the expression 'raw or dressed skin' in section 14 of the central sales tax act has a distinct connotation and it cannot be extended to leather bits obtained in a process. these splits are of much lesser value and cannot be equated ..... finishing touches.5. we have heard learned counsel on both sides at length and come to the conclusion that the assessees are entitled to the benefit of sections 14 and 15 of the cst act in respect of the two items in question. as far as the first item is concerned, it is common ground that leather splits are nothing but cut .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-11-1989
Reported in : 1992Supp(2)SCC312
..... charges of services and providing amusement etc. no such thing is, however, found in his restaurant ....(emphasis supplied)6. the constitutional validity of the provisions in sub-section (5) of section 39 of the act were not assailed in the writ petition. similar provisions, accompanied by similar proviso, have been held valid. at the stage at which the respondents approached the high court ..... food said to have been sold by the respondents in their restaurants.3. against the respective orders of assessment the respondents filed appeals provided for in the statute. section 39(5) of the act contemplates that no appeal shall be entertained unless it is filed within sixty days from the date of the order appealed against and the appellate authority is satisfied .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-01-1989
Reported in : AIR1990SC678; (1989)4SCC550; [1989]Supp1SCR8
..... of the landlord. the said clause (s) reads as follows:any suit for the eviction of a tenant instituted on any ground mentioned in sub-section (1) of section 3 of the old act, or any proceeding out of such suit (including any proceeding for the execution of a decree passed on the basis of any agreement, compromise or ..... save the buildings from rain-water and fire and that these constructions were not such as would make the tenants liable for ejectment within the meaning of section 3 of the act of 1947. it was further contended that these constructions had been made with the knowledge and consent of the landlord. the learned trial judge, which in ..... materially altered the accommodation or in the alternative is likely to substantially diminish its value. these are the disjunctive requirements. this court had occasion to construe section 3(1)(c) of the act of 1947 in babu manmohan das shah and ors. v. bishun das : [1967]1scr836 and was confronted with the question whether the landlord was .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Feb-08-1989
Reported in : AIR1989SC836; (1989)1CompLJ280(SC); (1989)76CTR(SC)9; [1989]176ITR155(SC); JT1989(1)SC226; 1989(1)SCALE367; (1989)1SCC760; [1989]1SCR570
..... assessee and allowed the appeal, whereupon at the instance of the revenue the aforesaid question was referred and the case was stated to the high court under section 66(1) of the 1922 act. the high court found for the assessee and against the revenue. that has led : to the present appeal by special leave.3. as pointed out ..... while the explanation contained in section 23 a (1) of the act required that in course of the previous year the shares were freely transferable by the holders to other members of the public, the company came to ..... on transfer of shares was removed. so was the limit on number of shareholders. on the basis of the amendment the assessee claimed relief under section 23 a (1) of the 1922 act by pleading that all the statutory requirements were satisfied. the income tax officer refused to accept the stand of the assessee on the 1 ground that .....
Tag this Judgment!Court : Supreme Court of India
Decided on : May-02-1989
Reported in : AIR1990SC1664; (1989)77CTR(SC)168; [1989]178ITR140(SC); (1989)3SCC698; [1989]2SCR880; [1989]74STC146(SC); 1989(2)LC391(SC)
..... the previous year are rs. 75/- or more per day per individual. if a hotel is within this class then section 5 brings to charge the hotel's 'chargeable-receipts' as defined under section 6 of the act.the act was passed on 4-12-1980 and came into force on 9-12-1980 when it received the assent of the president ..... a bearing on the application of the contentions urged in support of the challenge to the constitutionality of the act, section 3 reads:3. (1) subject to the provisions of sub-section (2) and sub-section (3), this act shall apply in relation to every hotel wherein the room charges for residential accommodation provided to any person at any time during the ..... hotel or any place appurtenant thereto and where the hotel is situate in a part of building, in any other part of the building.section 6 provides:6(1) subject to the provisions of this act, the chargeable receipts of any previous year of an assessee shall be the total amount of all charges, by whatever name called, received by .....
Tag this Judgment!Court : Supreme Court of India
Decided on : May-03-1989
Reported in : AIR1989SC1719; (1990)1GLR407; [1989]178ITR345(SC); JT1989(2)SC399; 1989Supp(2)SCC210; [1989]3SCR1
..... to an assessee in part b state. in the present case also, the saurashtra income-tax ordinance having been repealed not by the indian income-tax act but by section 13 of the finance act, 1950, a similar difficulty had come into existence, and hence we fail to see how it can be said that the government had no good ..... this court and while it was pending there, on may 8, 1956, the central government issued a notification in exercise of its powers conferred on it by section 12 of the finance act, 1950, whereby an explanation was added to the aforesaid paragraph 2 as follows:for the purpose of this paragraph, the expression 'all depreciation actually allowed under ..... make such provision, or give such direction, as appears to it to be necessary for removing the difficulty.4. in exorcise of the powers conferred upon it by section 12 of the finance act, 1950, the central government issued an order known as 'taxation laws (part b states), (removal of difficulties) order 1950'. clause (2) of the order of .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-19-1989
Reported in : AIR1989SC2187; JT1989(3)SC694; 1989(2)SCALE602; (1989)4SCC732; [1989]Supp1SCR153
..... judgment that in providing this ground for eviction, the legislature of the state of rajasthan decided to give effect to the provisions of clause (g) of section 111 of the transfer of property act, the judgment now where lays down that the denial of title must be anterior to the eviction petition nor does it say that the provisions relating ..... in the case before us, we find that the denial of landlord's title by the tenant has been expressly made a ground for eviction under section 10(2)(vi) of the a.p. rent act which we have already set out earlier. in view of this, the entire basis for the argument that the denial of title must be anterior ..... in the state of andhra pradesh. section 10 of the a.p. rent act deals with eviction of tenants. sub-section (1) of that section prohibits eviction of tenants except in accordance with the provisions of that section or sections 12 and 13 of that act. the relevant part of sub-section (2) of section 10 of the a. p. rent act runs as follows:(2) a landlord .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Aug-18-1989
Reported in : AIR1989SC2278; 1989(24)ECC362; 1989(25)LC289(SC); 1989(43)ELT195(SC); [1990]185ITR440(SC); JT1989(3)SC404; 1989(2)SCALE329a; (1989)4SCC275; [1989]3SCR873; [1990]76STC411(S
..... facts are otherwise, then the position would be different. it is true that the tribunal has come to a conclusion that there was failure in terms of section 11a of the act. section 35l of the act, inter alia, provides that an appeal shall lie to this court from any order passed by the appellate tribunal relating, among other things, to the determination ..... sustain an order of the tribunal beyond a period of six months and up to a period of 5 years in view of the proviso to sub-section (1) of section 11-a of the act, it had to be established that the duty of excise had not been levied or paid or short-levied or short-paid, or erroneously refunded by ..... the goods out of the factory gate without payment of duty was itself sufficient, according to shri ganguly, to infer that the appellants came within the mischief of section 11a of the act. we are unable to accept this position canvassed on behalf of the revenue. as mentioned hereinbefore, mere failure or negligence on the part of the producer or .....
Tag this Judgment!Court : Supreme Court of India
Decided on : May-02-1989
Reported in : AIR1989SC1890; 1989CriLJ2124; 1989(2)Crimes423(SC); JT1989(3)SC451; 1989(1)SCALE1313; 1989Supp(1)SCC560
..... judgment affirmed the convictions recorded by the trial court but modified the sentence of death to imprisonment for life while retaining the rigorous imprisonment for 3 years under section 201 ipc.22. the learned counsel appearing on behalf of the appellant assailed the judgment of the high court, inter-alia, contending :(1) that the prosecution ..... . 307 of 1977 preferred by the appellant, ashok kumar chatterjee challenging the correctness and legality of the judgment made by the trial court convicting him under sections 302 and 201 ipc and sentencing to death and to undergo rigorous imprisonment for 3 years respectively.2. the facts of the case briefly stated are as ..... the judgment passed by the high court of madhya pradesh at jabalpur disposing criminal reference no. 1 of 1977 submitted by the learned sessions judge, raipur under section 366(1) of the criminal procedure code for confirmation of the sentence of death awarded by him in session trial no. 5 of 1977 and the criminal appeal no .....
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