Court : Mumbai
Reported in : AIR1954Bom135; (1953)55BOMLR819; ILR1953Bom1294
chagla, c.j. 1. the assesses is a private limited company and has succeeded to the business of one maneklal chunilal. the assessment on the income of maneklal chunilal was made on 14-6-1937, and the assessment was for the accounting sam vat year 1992. that accounting year closed on 14-11-1936. on 14-3-1939, the income-tax officer served a notice under section 34 upon the assessee company and a further notice was served under section 22(4) to produce certain books of account. the assessee company failed to produce the accounts and thereupon the income-tax officer made a best judgment assessment under section 23(4). an appeal was preferred to the appellate assistant commissioner and finally to the tribunal, who confirmed the assessment, and the question that arises before us is whether the assessee company was liable to be assessed in respect of the income of maneklal chunilal which escaped assessment. 2. the point which has been urged before us by mr. palkhiwala is that the assessee company succeeded to maneklal chunilal on 16-9-1937, and proceedings under section 34 have been taken in respect of the assessment for the samvat year 1992, and inasmuch as the assessee company had not succeeded to maneklal chunilal in the samvat year 1992 but succeeded to him subsequently, the income-tax authorities are not entitled to proceed against the successor in respect of the income of maneklal chunilal which escaped assessment. 3. the answer to this question depends upon, first, whether .....
Tag this Judgment!Court : US Supreme Court
michigan-wisconsin pipe line co. v. calvert - 347 u.s. 157 (1954) u.s. supreme court michigan-wisconsin pipe line co. v. calvert, 347 u.s. 157 (1954) michigan-wisconsin pipe line co. v. calvert argued january 5-6, 1954 decided february 8, 1954 * 347 u.s. 157 appeal from the court of civil appeals of texas, third supreme judicial district syllabus 1. a texas tax on the occupation of "gathering gas," measured by the entire volume of gas "taken," as applied to an interstate natural gas pipeline company, where the taxable incidence is the taking of gas from the outlet of an independent gasoline plant within the state for the purpose of immediate interstate transmission, held invalid under the commerce clause of the federal constitution. pp. 347 u. s. 161 -170. (a) the validity of the tax under the commerce clause depends upon considerations of constitutional policy having reference to the substantial effects, actual or potential, of the tax in suppressing or unduly burdening interstate commerce. p. 347 u. s. 164 . (b) a tax imposed on a local activity related to interstate commerce is valid only if the local activity is not such an integral part of the flow of interstate commerce that it cannot realistically be separated from it. p. 347 u. s. 166 . (c) as here applied, the state has delayed the incidence of the tax beyond the step where production and processing have ceased and transmission in interstate commerce has begun, so that the tax here is not levied on the capture or .....
Tag this Judgment!Court : US Supreme Court
fpc v. niagara mohawk power corp. - 347 u.s. 239 (1954) u.s. supreme court fpc v. niagara mohawk power corp., 347 u.s. 239 (1954) federal power commission v. niagara mohawk power corp. no. 28 argued october 15-16, 1953 decided march 15, 1954 347 u.s. 239 certiorari to the united states court of appeals for the district of columbia circuit syllabus the federal water power act of 1920 has not abolished private proprietary rights, existing under state law, to use waters of a navigable stream for power purposes, and, in computing the amortization reserve of the federal licensee in this case, which is required under 10(d) of that act, as amended, the federal power commission was not justified in disallowing the expenses paid or incurred by the licensee for the use of such rights along the niagara river. pp. 347 u. s. 240 -256. (a) this court accepts the court of appeals' conclusion that this licensee's water rights are valid under the law of new york. pp. 347 u. s. 245 -246. (b) the water rights claimed by this licensee are usufructuary rights to use the water for the generation of power, as distinguished from claims to the legal ownership of the running water itself, and, under new york law, they constitute a form of real estate known as corporeal hereditaments. pp. 347 u. s. 246 -247. (c) even though this licensee's water rights are of a kind that is within the scope of the government's dominant servitude, the government has not exercised its power to abolish them.. pp. 347 u. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1954SC660
jagannadhadas, j.1. these two are appeals by special leave.the two appellants herein along with two others were put up for trial before the special judge of the special court (alipur), calcutta, in respect of three charges, the first against all the four accused in respect of an offence under section 120-b of the indian penal code read with section 420, i. p. c. and section 5(2) of the prevention of corruption act, 1947, the second as against kedar nath bajoria, appellant in cr. a. 84 of 1952 and his son madan lal bajoria, in respect of an offence under section 420 of the indian penal code, and the third against hari ram vaid, appellant in cr. a. 85 of 1952, and his assistant, inder sain bakshi, in respect of an offence under section 5 (2) read with clause (1) (d) of the prevention of corruption act, 1947.kedar nath bajoria and hari ram vaid were both convicted in respect of the charge under section 120-b of the indian penal code. kedar nath bajoria was, in addition, convicted in respect of the charge under section 420 of the indian penal code, while hari ram vaid was, also, convicted in respect of the charge under section 5 (2) read with clause (1) (d) of the prevention of corruption act, 1947. they were both sentenced to imprisonment and fine. the other two, namely, madan lal bajoria and inder sain bakshi, were acquitted. as against the judgment of the trial court there were two appeals, one by each, to the high court. the convictions and sentences were affirmed in a common .....
Tag this Judgment!Court : US Supreme Court
new jersey v. new york - 347 u.s. 995 (1954) u.s. supreme court new jersey v. new york, 347 u.s. 995 (1954) new jersey v. new york no. 5, original. decided june 7, 1954 347 u.s. 995 on report of special master the court, having considered the amended petition of the city of new york, joined by the state of new york, to which is appended the consent of the state of new jersey, the answer filed by the state of new jersey seeking affirmative relief and the answers filed by the commonwealth of pennsylvania and the state of delaware, the evidence and exhibits adduced by the parties, the report of kurt f. pantzer, esquire, special master, and statements from all the parties addressed to the court page 347 u. s. 996 expressing the intention of the parties not to file exceptions or objections to the report, and being fully advised in the premises, now enters the following order: i. report of special master approved. the "report of the special master recommending amended decree," filed may 27, 1954, is in all respects approved and confirmed. ii. 1931 decree superseded. the decree of this court entered may 25, 1931, 283 u. s. 805 , is modified and amended as hereinafter provided and, upon the entry of this amended decree, the provisions of the decree of may 25, 1931, shall be of no further force and effect. iii. diversions by the city of new york enjoined except as herein authorized. the state and city of new york are enjoined from diverting water from the delaware river or its .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1955Bom280; (1955)57BOMLR278; 1955CriLJ1052; ILR1955Bom514
vyas, j.1. this is an appeal by the state of bombay from a judgment of the learned presidency magistrate, 24th court, bombay, acquitting the respondent jamnabai manji keshavji who was charged with having committed an offence under section 471 of the bombay municipal corporation act, 1888, upon an allegation that she refused to comply with a notice given to her by the municipal commissioner for greater bombay, by which notice she was required to provide a tap in the room occupied by mr. vora in the premises belonging to her. 2. the facts of the case are that there are certain premises belonging to the respondent. the said premises consist of a ground floor and two upper floors. on the ground floor, there are two tenements, one of which consists of one room only and the other has seven rooms. the occupant of the one-room tenement is one mr. vora. this room has no water tap in it. the prosecution case is that the area of this room is 390 sq. ft. on the other hand, the respondent's contention is that the area of this room which is in the occupation of mr. vora is 260 sq. ft.mr. alkonde, inspector of the d ward, has deposed to the effect that the area of this room is 390 sq. ft. in the compound of the respondent's premises, there is a water tap. it is situated some distance away from the room occupied by mr. vora. the prosecution says that there is a distance of only 25 paces between mr. vora's room and the water tap in the compound. on the other hand, the respondent's contention .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1956]7STC26(AP)
ordersubba rao, c.j.1. this batch of revisions is filed against the order of the sales tax appellate tribunal holding that the material used to pack the redried tobacco was the subject of sale and was, therefore, liable to sales tax.2. the petitioners m/s. a. s. krishna & co. have a plant for redrying raw tobacco. owners of tobacco give them tobacco for redrying, the petitioners purchase the material necessary for packing, redry the tobacco and pack it before delivering it to the customer. they collect from each customer a consolidated charge for redrying as well as packing. aggregate charges are levied at the rate of one anna per ib. besides a charge of re. 1 per bale. for the years 1950-51, 1951-52, 1952-53 and 1953-54 they were assessed to sales tax on the sale turnover of the packing material. the sales tax appellate tribunal held, that, though tobacco was exempt from sales tax, the packing material was not exempt and that, as the packing materials were transferred to the constituents for consideration the transactions amounted to sales and, therefore, they were liable to sales tax.3. mr. sayee, learned counsel for the appellants, contended that packing is an integral part of the drying process and, therefore, the contract between the parties is one of work and labour and that no sale is involved in the transaction. the learned government pleader, on the other hand, argued that the process of packing is not a part of the drying process but is entirely extraneous to it. as .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1959MP240
b.k. chaturvedi, j. 1. this is defendants' second appeal from the decree passed by the additional district judge, sagar, on 20-9-1956, affirming the decree of 25-1-1956 by the civil judge (class ii), khurai, granting a perpetual injunction restraining the defendants from running a flour-mill close to the house of the plaintiff-respondent in manorama ward of bina town.2. plaintiff-respondent has his house at a distance of 8 or 9 feet from the flour-mill. the allegation of the plaintiff was that the working of the flour-mill caused great trouble to the occupants of the house and the smoke, vibrations and the noise of the mill interfered with their physical comforts. both the courts below have come to the conclusion that the working of the defendants flour-mill in that locality makes such a great noise generally from 2 p.m. to 9 p.m. and some-days from 8 a.m. to 10 p.m. (with a short break) that during that time it is difficult for the occupants of the plaintiff's house to hear their own conversation, and undoubtedly it interferes with their physical comforts. the courts, therefore, granted the injunction solely on the basis of abnormal or unreasonable noise produced by the flour-mill.3. shri k. b. sinha, learned counsel for the appellants, at first challenged the finding. but i find that the plaintiffs evidence is fully corroborated by a railway overseer, three members of the bina municipal committee, by the secretary of the municipal committee and two other independent .....
Tag this Judgment!Court : Chennai
Reported in : (1958)2MLJ308
orderramaswami, j.1. these are revision cases which have been filed against the convictions and sentences by the learned eighth presidency magistrate, g.t., madras, in c.c. nos. 13680 and 13747 of 1956.2. the facts are: the complaints in these cases have been filed by the drugs inspector, madras city against messrs. indian process chemical laboratory, 283, linghi chetty street, madras 1, the proprietrix of the said firm srimati krishna bhamini devi and the manager of the said firm sri v.s. krishnamurthy.3. the charge is that this firm has been stocking and exhibiting for sale and distributing drugs manufactured by their principal firm at bangalore, indian process chemical laboratory. tincture digitalis, b. p. was one of the drugs so stocked and distributed. samples of the tincture digitalis were taken by the drugs inspector, madras and sent for analysis to the government analyst, guindy, and were found to be sub-standard quality. the accused are thus said to have violated the provisions of section 18(a)(1) of the drugs act, 1940, and committed an offence punishable under section 27 of the said act.4. the complaint in c.c. no. 13680 of 1956 related to samples of tincture digitalis b. p. seized on 19th july, 1955, samples bearing batch no. 53412, while c.c. no. 13747 of 1956 related to samples of the same drug seized on 22nd august, 1955, samples bearing batch nos. 53047 and 53097.5. the certificates of analysis by the government analyst as well as the protocols of biological .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1958SC560; (1958)IIMLJ66(SC); [1959]1SCR379; [1958]9STC353(SC)
venkatarama aiyar, j.1. this appeal arises out of proceedings for assessment of sales-tax payable by the respondents for the year 1949-1950, and it raises a question of considerable importance on the construction of entry 48 in list ii of sch. vii to the government of india act, 1935, 'taxes on the sale of goods.' 2. the respondents are a private limited company registered under the provisions of the indian companies act, doing business in the construction of buildings, roads and other works and in the sale of sanitary wares and other sundry goods. before the sales-tax authorities, the disputes ranged over a number of items, but we are concerned in this appeal with only two of them. one is with reference to a sum of rs. 29,51,528-7-4 representing the value of the materials used by the respondents in the execution of their works contracts, calculated in accordance with the statutory provisions applicable thereto, and the other relates to a sum of rs. 1,98,929-0-3 being the price of foodgrains supplied by the respondents to their workmen. 3. it will be convenient at this stage to refer to the provisions of the madras general sales tax act, 1939 (mad. ix of 1939), in so far as they are relevant for the purpose of the present appeal. section 2(h) of the act, as it stood when it was enacted, defined 'sale' as meaning 'every transfer of the property in goods by one person to another in the course of trade or business for cash or for deferred payment or other valuable consideration .....
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