Court : Supreme Court of India
Reported in : AIR1968SC1319; (1969)71BOMLR248; 1968CriLJ1501; 1968MhLJ423(SC); [1968]3SCR766
..... in which the main question for decision is whether the appellants were rightly convicted for offences under sections 304a and 337 of the indian penal code. 2. the facts lie within a narrow compass. the appellants held licences under the indian explosives act 1884, hereinafter called the act, and the rules framed thereunder to manufacture, possess and sell fire works and gum-powder not exceeding ..... 200 pounds and to possess and sell safety fuses. it appears that the appellants had a factory for manufacturing explosives in a house on shad road in latur town. it .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1969SC612; [1969]39CompCas410(SC); [1969(18)FLR336]; [1969]73ITR53(SC); (1969)ILLJ785SC; [1969]1SCR750
..... 8.87 lakhs for development rebate and credited rs. 7 lakhs, being 75 per cent, thereof, to the development rebate reserve. under the second schedule to the bonus act, read with section 4 thereof, the company is required while computing its gross profit to add the development rebate and as footnote 1 in that schedule shows, ' to the extent charged to ..... which may vary according to the length of the proverbial foot of the lord chancellor and is bound to lead to chaos and industrial unrest'. in workmen of india explosives ltd. v. india explosives ltd. (1966) 11 l.l.j. 313, the labour relied on the report of the directors which was to the effect that no income-tax was payable ..... of its claim instead of taking the figure of depreciation from the p. & l. account which was not worked out in accordance with the income-tax act but under section 205 of the companies act, and saying that the company had failed to prove that it was a mistaken figure. in our view, the question as to the correct amount of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1969SC961; 1969CriLJ1435; (1969)1SCC379; [1969]3SCR236
..... sri niwas p.s. 27 so far as the appellant was concerned. the high court accordingly held that charges under sections 302 and 326, ipc and section 3 of the explosive substances act were established against the appellant. as regards nand lal sehgal the high court took the view that there was no independent ..... was sentenced to life imprisonment under section 302 read with sections 109 and 113, ipc and to 5 years' rigorous imprisonment under section 4 of the explosive substances act. both the convicted ..... judgment dated 1st july, 1967 convicted the appellant under section 302, ipc and sentenced him to death. the appellant was also convicted and sentenced to 5 years' rigorous imprisonment under section 3 of the explosive substances act and to 5 years' rigorous imprisonment under section 326 of the indian penal code. nand lal sehgal .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1969SC1160; [1969]74ITR17(SC); (1969)1SCC629; [1969]3SCR804
..... appellant to his step mother were not 'income' of the appellant at all. this in their lordships' opinion is the true view of the matter.when the act by section 3 subjects to charge 'all income' of the individual, it is what reaches the individual as income which it is intended to charge. in the present ..... of compensation earned by it at normal rates on sales effected during the year. next the assessee transferred from the commission account to a special reserve account called the 'explosives ex-agents compensation reserve account', the proportion payable to the ex-agents as compensation, namely, 11/15th (2/5 + 2/5 + 7/5 =11/5 x ..... chemical industries, london, which holds the entire share capital of the assessee. the business of the assessee consists mainly of acting as selling agents in india for a large variety of goods such as chemicals, dyes, explosives etc, manufactured or purchased by its london principals and sold in india. the imperial chemical industries (export) glasgow (hereinafter .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1969)3SCC176
..... 1964, confirming the conviction and sentence imposed on the appellant for offences under sections 148 and 302 ipc, and section 5 of the explosive substances act.2. the appellant, vivian rodrick, was tried by the high court on a charge under section 302 ipc in the iv criminal session of 1964 of the calcutta high court ..... verdict the presiding judge, on september 4, 1964 convicted the appellant under section 302 ipc and sentenced him to death. at the same trial the appellant was also convicted for offences under section 148 ipc and section 5 of the explosive substances act and sentenced to rigorous imprisonment for 2 years and 3 years respectively. ..... one vincent d' rozario and thereby committed an offence punishable under section 302 ipc; and(iii) that on january 13, 1963 the appellant was in possession of explosive substances for unlawful object and thereby committed an offence under section 5 of the explosive substances act.four other persons, stanley rodrick, ranjit mandal, simon das and .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1971SC344; [1970(20)FLR33]; (1969)3SCC925; [1970]2SCR348
..... (circuit bench, delhi) involving the question of the validity of 7 read with rule 5 and its schedule of the delhi factories rules 1950 made under section 112 of the factories act 1948, hereinafter called the act. the impugned rules relate to the grant of a licence for a factory and renewal thereof, the fees being prescribed by the schedule to rule 5 ..... containing the prohibition of employment of women and children near cotton-openers; section 35 in the matter of protection of eyes, section 36 dealing with precautions against dangerous fumes, section 37 relating to explosive or inflammable dust, gas etc., and section 38 relating to precautions in case of fire. under section 39 if it appears to the inspector that any building or part of a building .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1970SC1664; 1970CriLJ1404; (1970)1SCC40; [1970]2SCR517
..... he has been maintaining links with shah syed hussain and other through his friends and relatives. shah syed hussain and his gang since received some arms and explosives from naga rebels for committing acts of sabotage and creating large scale disturbances, particularly in the plains areas along assam nagaland border.that, in the circumstances, shri khetra gogoi's being at ..... of detention dated 24th april, 1968 had automatically lapsed, because that order did not receive the approval of the state government within 12 days as required by section 3(3) of the act. this admission would indicate that, after the expiry of those 12 days, the petitioner's detention was not justified by any valid order passed in law ..... is not the case of the state that any fresh facts which had arisen after the date of revocation on which the state government was satisfied that an order under section 3(1)(a)(ii) may be made. there was a fresh order, but it was not based on any fresh facts.in view of this decision, we .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1971SC870; (1969)3SCC349; [1970]3SCR147; [1970]25STC528(SC)
..... the coffee is delivered to the board, the registered owner or the licensed curer has no rights over the coffee except to receive its price in accordance with section 34 of the act.3. we are not concerned in this petition with any internal sales. the board has elected to make monthly returns and in these petitions taxes on sales made ..... to acquire any kind of property except the one in relation to which there is a restrictive law. thus it is that certain kinds of properties such as narcotic drugs, explosives, property in excess of ceiling placed by law etc. cannot be acquired or held. this restriction curtails the general right and the curtailment must justify itself as a law ..... of these goods being diverted by the assessee for any other purpose. consequently we hold that the sales took place in the course of import of goods within section 5(2) of the act, and are, therefore, exempt from taxation.48. it will be noticed that the sale which was sought to be taxed but was exempted was the sale to .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1971SC217; 1971CriLJ267; (1970)3SCC213; 1971(III)LC63(SC)
..... been recovered on his information the case was registered in p/s saddar jammu for contravening the provisions of india passport act, the enemy agents ordinance, the explosives substances act and sections 224 and 332 of the i.p.c. the case was tried by the special judge who sentenced him to undergo eleven years rigorous imprisonment.'4. ..... the date of detention & as it had not reported within that period the detention was illegal. it, however, appears that section 11 of the act had been amended by the jammu and kashmir preventive detention (amendment) act (j & k) (act viii of 1967) and for the words 'ten weeks' the words 'five months' were substituted.6. the learned counsel ..... the government, vide its order no. isd : 530 of 1970 dated june 25, 1970, ordered that the petitioner be detained under section 3(1)(b) of the jammu and kashmir preventive detention act, 1964. section 3(1)(b) enables the government to make orders to detain a person 'if satisfied with respect to any person who is a .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1970)3SCC227
..... 1964, confirming the conviction and sentence imposed on the appellant for offences under sections 148 and 302 ipc, and section 5 of the explosive substances act.2. the appellant, vivian rodrick, was tried by the high court on a charge under section 302 ipc in the iv criminal session of 1964 of the calcutta high court ..... verdict the presiding judge, on september 4, 1964 convicted the appellant under section 302 ipc and sentenced him to death. at the same trial the appellant was also convicted for offences under section 148 ipc and section 5 of the explosive substances act and sentenced to rigorous imprisonment for 2 years and 3 years respectively. ..... one vincent d' rozario and thereby committed an offence punishable under section 302 ipc; and(iii) that on january 13, 1963 the appellant was in possession of explosive substances for unlawful object and thereby committed an offence under section 5 of the explosive substances act.four other persons, stanley rodrick, ranjit mandal, simon das and .....
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