Court : Supreme Court of India
Reported in : AIR1976SC1790; [1976]103ITR785(SC); (1976)4SCC446; [1976]SuppSCR145
..... of the company preceding the date of liquidation shall be so included.by the finance act, 1955, the proviso to sub-clause (c) of clause (6a) was omitted. there was a further amendment made by the finance act, 1956, and clause (c) to the amended section read as follows :'dividend' includes--(c) any distribution made to the shareholders of ..... tea estates ltd. v. state of kerala : [1963]48itr83(sc) and anglo-american direct tea trading co. ltd. v. commissioner of agricultural income-tax, kerala : [1968]69itr667(sc) . in the case of karimtharuvi tea estates ltd. it was observed while dealing with the income derived from the sale of tea grown and manufactured by the ..... by ddt co. and tt co. yielded agricultural income, it would follow that those lands did not constitute capital asset as defined in section 2(4a) of the. act. clause (iii) appended to section 2(4a) expressly states that capital asset does not include any land from which income derived is agricultural income. any gain arising from .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1976SC1207; 1976CriLJ945; (1976)2SCC521; [1976]SuppSCR172; 1976(8)LC610(SC)
..... constitution itself provides in minute details the legislative powers of the parliament and the state legislatures. the same feature is noticeable in the case of the judiciary, finance, trade, commerce and services. it is thus quite detailed and the whole of it has to be read with the same sanctity, without giving undue weight ..... powerful and intelligent public opinion but also of the control by the houses of parliament, wrested from the crown in the course of instoric constitutional struggles, over the finances of the nation. dicey distinguished this peculiarly british constitutional law from 'political ethics' which, according to him, was 'mis-called constitution law'. it was not, ..... and for a period of six months thereafter. the act of 1962 expired on july 10, 1968.429. the maintenance of internal security act. 26 of 1971, (misa), was brought into force on july 2, 1971 in the shadow of hostilities with pakistan. section 3(1) of that act provides as follows :3. (1) the central government .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1976SC1678; [1976]103ITR772(SC); (1976)2SCC973; [1976]SuppSCR505; 1976(8)LC566(SC)
..... hindu undivided family had dissolved on june 22, 1956 as accepted by the income tax officer vide his order dated march 26, 1.962 passed under section 25-a of the act and the act did not provide any machinery for imposition of the penalty on the hindu family after its disruption, the imposition of penalty on march 20, 1958 ..... contention by its order dated march 6, 1963. thereupon the commissioner of income-tax, u.p. made an application before the income-tax appellate tribunal under section 66(1) of the act requesting that the following question of law arising from its decision be referred to the high court :--whether in the facts and circumstances of the case the ..... .550/- to the income of the appellant and imposed on it a penalty of rs. 26,000/-. meanwhile, on march 19, 1957, an application under section 25-a of the act was made to the income tax officer for an order recording partition of joint family property in definite portions, which according to the application had taken place amongst .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1976SC1924; 1976CriLJ1521; (1976)3SCC629; [1976]SuppSCR587
..... at farrukhabad at about 4 p.m. on the very day. the appellant shyam narain was arrested at about 2-40 p.m. on the same day under section 122 of the railway act for crossing the railway lines at fatehgarh.5. the appellants denied the charge that they had committed the murder of ram sanehi and stated that they were involved ..... the high court had before it not only the appeal filed by the accused but also a reference made by the sessions court for confirmation of the capital sentence under section 374 of the crpc. time and again this court has pointed out that on a reference for confirmation of the sentence of death, the high court is under an ..... obligation to proceed in accordance with the provisions of sections 375 and 376 of the criminal procedure code. under these sections the high court must not only see whether the order passed by the sessions court is correct but it is under an obligation to examine the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1976SC1935a; [1976]105ITR92(SC)
..... expressed so far as the concept of 'disposition' is concerned, by jenkins l. j., in in re stratton's disclaimer relating to section 45 of the finance act, 1940 (which runs similar in strain to section 2(15)). noting the strength of the sweeping and unparticularized reference to 'a debt or other right', jenkins l.j., repelled the ..... in the language even if it expands with the spirit of the statute. 9. it is good to remember that the indian act has some english genetic touch, being largely based on the english finance acts of 1854 onwards. this historical factor has current relevance for one reason. we may usefully refer to, although we may not be ..... a somewhat contrary intention to the application of the ejusdem generis rule. we may derive instruction from green's construction of the identical expression in the english act (section 45(2)). the learned author writes:a disclaimer is an extinguishment of a right for this purpose. although in the event the person disclaiming never has any .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1976SC1929; 1976CriLJ1527; (1976)3SCC684; [1977]1SCR1
..... of the prevention of food adulteration rules (for short, the rules), a complaint was lodged for selling adulterated food within the meaning of section 2(i) of the prevention of food adulteration act (hereinafter called the act) read with section. 7(1) and 16(l)(a) and rule 44(e). evidence was led to make out a prima facie case. the accused ..... must be found.8. once this position is made plain, the penalty that the appellants must suffer is fool-proof. section 16 lays down the penalties and classifies them. we are particularly concerned with section 16(l) of the act which itself clubs together many categories out of which we have to pick out only two for the purposes of this ..... of adulteration but is made up of a contravention of any of the other provisions of the act or of any rule made thereunder. in the present case we have already found that the accused is guilty of an offence of adulteration of food under section 2(i)(a). therefore, proviso (ii) is out. proviso (i) will be attracted, .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1976SC1967; 1976CriLJ1539; (1976)3SCC690; [1977]1SCR98; 1976(8)LC726(SC)
..... the order dated 20 august, 1975 of the high court at jabalpur convicting the appellant and sentencing him to suffer imprisonment till the rising of the court under section 4 of the act and to pay a fine of rs. 100/-. the high court however accepted the apology of the appellant for the purpose of remitting the punishment under the proviso to ..... section 12(1) of the act and remitted the sentence and ordered the appellant to pay (he paper book costs and to bear his own costs.2. the appellant is a district magistrate of ..... the appellant to show cause why he should not be committed for contempt in exercise of the powers of the court under article 215 of the constitution read with section 10 of the act.11. the appellant appeared before the high court on 13 august, 1975. the case was adjourned to 14 august, 1975 to enable the filing of a reply .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1976SC1964; 1976LabIC1213; (1977)IILLJ106SC; (1976)4SCC745; [1977]1SCR128; 1976(8)LC729(SC)
..... is no majority of opinion all opinions shall be placed before the chief justice and the opinion concurred by him shall be given effect to. section 13 of the hyderabad high court act deals with powers of administrative bench of the high court. the administrative bench shall have power inter alia to sanction, suspension, fines, dismissal.8 ..... such orders as may be passed by the chief minister shall be communicated to the person charged.7. under the hyderabad high court act 3 of 1337 fasli corresponding to the year 1937 section 12 provides for the administrative bench consisting of at least two judges appointed by the chief justice. the chief justice may constitute ..... behalf of the appellant that the government of its own came to the conclusion that compulsory retirement was the proper punishment, and, therefore, the government did not act on the recommendation of the chief justice.17. the report of the chief justice referred to the report of the enquiring judge. the enquiring judge held that .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1976SC2403; 1976(2)KarLJ189; (1976)4SCC9; [1977]1SCR178
..... is to be awarded, we would be doing nothing short of supplanting at least the law as found clearly laid own in section 27 of the bangalore act read with section 23 of the acquisition act. we think that the division bench of the karnataka high court had seriously misdirected itself in not giving effect to obvious meanings ..... acquisition was not applicable here at all, was one of the strongest arguments for holding that it is covered by the general provisions applied by section 27 of the bangalore act. an acquisition proceeding without providing for award of compensation on some principle is unthinkable. such a situation would have invited an attack on the ..... and expansion it provides for acquisition of land also. it does not, however, contain a separate code of its own for such acquisitions. but, section 27 of the bangalore act lays down :27. provisions applicable by the acquisition of land otherwise than by agreement.the acquisition otherwise than by agreement of land within or without .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC381; (1976)4SCC441
..... no. 3 of the offence under section 324 for voluntarily causing hurt to babu shaikh and sentenced him to suffer rigorous imprisonment for one year, the substantive sentences of imprisonment against accused no. ..... and unsustainable and accepting the prosecution evidence as substantially true, the high court convicted accused nos. 1, 2 and 3 of the offence under section 302 read with section 34 for in tentionally causing the death of the deceased and sentenced each of them to suffer imprisonment for life and also in addition convicted accused ..... 3 being directed to run concurrently. all the three accused thereupon preferred the present appeal under section 2(1)(a) of the supreme court (enlargement of criminal appellate jurisdiction) act, 1970.2. the case of accused no. 2 stands on an entirely different footing from that of accused nos. 1 .....
Tag this Judgment!