Court : Supreme Court of India
Reported in : AIR1977SC505; 1977LabIC230; (1977)3SCC332; [1977]2SCR587; 1977(9)LC97(SC)
..... pro motion to the higher post including the deemed date of promotion, the government of maharashtra has no power, in view of the proviso to section 115(7) of the states reorganisation act, to alter his conditions of service to his pre judice. this argument is being advanced for the first time in this court, but, apart from ..... 1960 the payment is restricted to the period after that date, i.e. after the 1st may 1960. (4) this circular memorandum issues with the concurrence of the finance department vide that department unofficial reference no. 561/v, dated the 2nd february, 1965. by order and in the name of government of maharashtra. sd/- k.p. ..... of reorganisation of states. that circular, by its language, is designed to meet cases in which a government servant, apart from the provisions of the states reorganisation act and apart from problems arising out of reorganisation of states, was denied his rightful seniority but is later accorded a due and appropriate place in the seniority list. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1977)3SCC584; [1977]2SCR621
..... that the respondent performed in part the agreement alleged by the appellant. it has been said by the appellant that the high court should have appreciated that section 55 requires a positive act of readiness and willingness on part of the transferee to perform the agreement. in the present case the respondent who was the transferee under the agreement did ..... suit of the appellant was not maintainable. it was said that the appellant was not competent to maintain the suit by reason of provisions contained in sections 39 and 55 of the indian contract act. the gist of the contention is that the appellant could not put an end to the contract if there was failure on part of the ..... performance in part by the respondent of the contract between the parties.11. in fry on specific performance, sixth edition, at page 276 it is stated that 'the acts of part performance must be such as not only to be referable to a contract such as that alleged, but to referable to no other title: and that the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC988; [1977]106ITR895(SC); 1987LabIC1670; (1977)2SCC467; [1977]2SCR654
..... tax officer treated the total benefit of rs. 57,804/- received by the assessee from these two companies, as his 'income' under section 2(6c)(iii) of the income-tax act, 1922 which was introduced by the finance act, 1955 with effect from 1-4-1955, and charged it to tax along with some other items of income. 4. the assessee ..... item of rs. 53,398/- received by the assessee from bharat union agencies pvt. ltd. was not a 'benefit or perquisite' within the contemplation of section 2(6c)(iii) of the 1922 act because, firstly, the constituents of this item were not cash amounts but gifts or bounties, and secondly, the receipt of this benefit by the assessee was ..... and phrases', permanent edition pp. 504-505 vol. 8. 11. before dealing with this contention, it will be appropriate to examine the material part of section 2(6c)(iii) of the 1922 act, which runs as follows:(iii) the value of any benefit or perquisite, whether convertible into money or not, obtained from a company either by a director .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC993; [1977]107ITR784(SC); (1977)1SCC867; [1977]2SCR645
..... in assam. according to the definition of 'person' as given in section 2(m) of the act, person includes an undivided or joint hindu family. section 3 is the charging section. according to this section, agricultural income-tax at the rate or rates specified in the annual assam finance acts subject to the provisions of section 6 shall be charged for each financial year in accordance with, and ..... subject to, the provisions of this act on the total agricultural income of the previous year of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC894; (1977)2SCC15; [1977]2SCR678; 1977(9)LC171(SC)
..... to his mother, the second appellant, and that since she was a widow she came squarely within the protective provision of the proviso to clause (a) of section 32f(1) of the act. the first respondent, however, contested the partition and further pressed the plea that even if the agricultural lands had been divided since the house and the money- ..... the first respondent had become the owner, a proceeding for the determination of the purchase-price of these lands was initiated by the tribunal, as provided under section 32g of the act. although notice was not given to the second appellant appeared before the tribunal, urged the case that the land held by the first respondent was set apart ..... court on the proviso and challenged before us by shri wad in c. a. 2007 of 1969 and by shri tarkunde in c a. 129 of 1968. 4. in civil appeal no. 129 of 1968 the legal scenario is similar. the family owned lands and other assets and there was a partition on november 7, 1956 confined to agricultural land only .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1128; (1977)2SCC1; [1977]2SCR757; 1977(9)LC143(SC)
..... 1968, of the high court of madhya pradesh. it arises out of these facts:2. the appellants were owners of 7.36 acres of land being a part of khasra no. 47/1 in the area of village manglipeth district seoni, madhya pradesh. on november 4, 1963, a notification under section 4 read with sub-section (1) of section 17 of the land acquisition act ..... 19, 1964, on which date the collector had taken over possession of the land.3. dissatisfied with the collector's award, the appellants made an application under section 18 of the act for reference to the district court for enhancement of the compensation. the collector accordingly made a reference. the additional district judge, seoni, who heard the reference, ..... much more than the rate of rs. 450/- per acre awarded by the collector and the high court.17. in their application dated 1710-1965, under section 18 of the act, the appellants stated that similar land in the immediate vicinity had been sold at the rate of rs. 1,250/- per acre and another plot at .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1825; (1977)79BOMLR553; 1977MHLJ205(SC); (1977)2SCC670; [1977]2SCR828
..... gold possessions and the like are incidental to the parliamentary power and purpose and the gold control act, 1968 and the rules made thereunder are valid (vide, for example, banthia's ease : [1970]1scr479 . several sections of the act, some rules and a few rulings were read before us to drive home the point that ..... judicial per spective and then it is easy to understand the syndrome of village and working class indebtedness. there are commercial tendings, banking loans and institutional/finances. there are friendly loans, and occasional accommodations. there are liabilities arising from various circumstances between citizen and citizen and citizen and state. but the ..... the institutional agencies are called for especially in the context of the declaration of moratorium on rural debt which may affect the flow of non-institutional finance. 2. there are about 75 million marginal farmers with less than one hectare of operational holding, 20 mil lion artisans and 47 million agricultural labourers .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1302; 1977CriLJ812; (1977)2SCC405; [1977]2SCR952; 1977(9)LC240(SC)
..... to, or exchange with, any person not being an authorised-dealer, any foreign exchange.section 23(1)(a) provides :if any person contravenes the provisions of section 4, section 5, section 9, section 10, sub-section (2) of section 12, section 17, section 18a or section 18b or any rule, direction or order made thereunder, he shall(a) be liable ..... sale proceeds of the foreign currency entrusted to him for sale by someone else. on february 14, 1966 the second appellant, director, enforcement directorate, ministry of finance, asked the respondent to show cause why the indian currency recovered from his possession, which admittedly was the sale proceeds of foreign currency, should not be ..... the words 'in respect of' accruing in section 23(1b) of the foreign exchange regulation act, 1947. for a proper appreciation of the question, it is necessary to refer to two other sections of the act, section 4(1) and section 23 (1)(a), before we turn to section 23 (1b). section 4(1) lays down :except with the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1142a; [1977]107ITR101(SC); (1977)2SCC719; [1977]3SCR26
..... .' such an uncertainty, however, is not present in the instant case. the submission of mr. hathi, therefore, cannot be accepted.10. the present case rests upon section 24 of the act. that, section so far as material for our purpose reads as follows:24 (1) where any assessee sustains a loss of profits or gains in any year under any of ..... loss with regard to the illegal business in groundnut seeds which was carried on in two places, veraval and rajkot. this set off is permissible under section 10 (2) of the act because it is only by setting off of the loss of the particular business in groundnut seeds that true profit with regard to that particular business can ..... the commissioner of income-tax, the two questions set out above were, referred to the high court under section 66(1) of the act the high court relying upon its earlier judgment in the commissioner of income-tax v. s.c. kothari (1968) 69 ftr 1 answered both the questions in the affirmative in favour of the assessee. that decision was, .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1210; (1977)2SCC715; [1977]3SCR38; 1977(9)LC263(SC)
..... a slightly different form. the high court agreed with the view of the trial judge that when once the government abolished the first settlement committee it became incapable of acting and section 8(1)(b) became applicable. it also agreed with the trial court and found that there was nothing in the terms of the arbitration clause in ex,-1 ..... clause in the following terms; in the matter of dispute, the case shall be referred to the settlement committee consisting of a superintendent engineer, an officer of the finance department of the rank of at least deputy secretary and an accounts officer, all to be nominated by the government for arbitration whose decision will be final.disputes arose ..... ground that the facts of the case are similar to the one in civil revision petition no. 107 of 1966 out of which c.a. no. 2070 of 1968 arose and dismissed the petition on the same grounds. in this appeal before us the learned counsel for the appellant adopted the arguments advanced by the counsel in c. .....
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