Court : Kolkata
Reported in : [1973]88ITR257(Cal)
Masud, J.1. In this reference under Section 66(2) of the Indian Income-tax Act, 1922, the following question has been referred to this court:' Whether, on the facts found by the Tribunal or on record and in the circumstances of the case, the Tribunal was justified in holding that Section 15C of the Indian Income-tax Act, 1922, was applicable to the new production units added to the existing production units of the assessee at Belur, Alupuram and Muri in respect of buildings, plants and machineries and directing exemption to be granted under the aforesaid section accordingly '2. The relevant assessment year is 1960-61, the corresponding previous year being the calendar year ended on December 31, 1959. The assessee-company is a manufacturer of aluminium ingots from ores. In the earlier years it had four manufacturing centres at Belur, Kalwa, Alupuram, and Hirakud. In the present accounting year one more was added at Muri and also there were additional extensions to the existing factories...
Tag this Judgment!Court : Kolkata
Reported in : AIR1939Cal210
Derbyshire, C.J.1. This is an appeal from a decision of Lort-Williams J., delivered on 29th May 1936, wherein he gave judgment for the plaintiff for Rs. 4000 and costs and made a declaration that the plaintiff was entitled to reject a boiler with accessaries. The plaintiff, the present respondent, carries on business as an ink and sealing-wax maker under the name of the Bengal Industrial Company at Cossipore, a few miles out of Calcutta. The defendant, a German gentleman, for some years had carried on business in Calcutta as a manufacturer's agent and an import-merchant dealing mainly in papers, stationery and machinery for making paper. The parties for some years previous to 1932 had business dealings with each other. In 1932, the plaintiff wished to start the manufacture of carbon paper and with that object in view, he consulted the defendant from time to time, and the defendant assisted him with advice, and also procured same formulae for the preparation of carbon-paper. In 1932, th...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1982SC149; 1981Supp(1)SCC87; [1982]2SCR365
P.N. Bhagwati, J.1. These writ petitions filed in different High Courts and transferred to this Court under Article 139 of the Constitution raise issues of great constitutional importance affecting the independence of the judiciary and they have been argued at great length before us. The arguments have occupied as many as thirty five days and they have ranged over a large number of issues comprising every imaginable aspect of the judicial institution, Voluminous written submissions have been filed before us which reflect the enormous industry and vast erudition of the learned Counsel appearing for the parties and a large number of authorities, Indian as well as foreign, have been brought to our attention. We must acknowledge with gratitude our indebtedness to the learned Counsel for the great assistance they have rendered to us in the delicate and difficult task of adjudicating upon highly sensitive issues arising in these writ petitions. We find, and this is not unusual in cases of th...
Tag this Judgment!Court : Supreme Court of India
1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL ORIGINAL JURISDICTION TRANSFERRED CASE (CIVIL) No.245/2020 LALIT KUMAR JAIN .PETITIONER(S) VERSUS UNION OF INDIA & ORS. ..RESPONDENT(S) WITH W.P.(C) No.117/2021, W.P.(C) No.1371/2020, W.P.(C) No.1420/2020, W.P.(C) No.1353/2020, T.P.(C) No.1252/2020, W.P.(C) No.1276/2020, W.P.(C) No.1287/2020, T.P. (C) No.1285/2020, T.P.(C) No.1325/2020, W.P.(C) No.1364/2020, T.C.(C) No.257/2020, W.P.(C) No.1434/2020, W.P.(C) No.38/2021, W.P.(C) No.1419/2020, T.P.(C) No.1202/2020, T.P.(C) No.1220/2020, T.P.(C) No.1203/2020, T.P.(C) No.1193/2020, T.P.(C) No.1196/2020, T.P.(C) No.1289/2020, T.P.(C) No.1323/2020, T.P.(C) No.1333/2020, T.P.(C) No.1292/2020, T.P.(C) No.1299/2020, T.P.(C) No.1331/2020, W.P. (C) No.1342/2020, T.P.(C) No.1339/2020, W.P.(C) No.1348/2020, W.P.(C) No.1344/2020, W.P.(C) No.1343/2020, T.C.(C) No.250/2020, T.C.(C) No.251/2020, T.C. (C) No.247/2020, T.C.(C) No.253/2020, T.C.(C) No.252/2020, T.C.(C) No.248/2020, T.C.(C) No.254/2020, T.C....
Tag this Judgment!Court : Karnataka
Reported in : 1999(1)KarLJ603
1. Corruption in a civilised society is a disease like cancer, which if not detected in time is sure to malignise the polity of country leading to disastrous consequences. It is termed as plague which is not only contagious but if not controlled spreads like a fire in a jungle. Its virus is compared with HIV leading to AIDS, being incurable. It has also been termed as Royal thievery. The socio-political system exposed to such a dreaded communicable disease is likely to crumble under its own weight. Corruption is opposed to democracy and social order, being not only anti people, but aimed and targeted against them. It affects the economy and destroys the cultural heritage. Unless nipped in the bud at the earliest, it is likely to cause turbulence shaking of the socio- economic-political system in an otherwise healthy, wealthy, effective and vibrating society.2. The menace of corruption was found to have enormously increased by first and second world war conditions. The corruption, at th...
Tag this Judgment!Court : Supreme Court of India
Reportable IN THE SUPREME COURT OF INDIA CIVIL ORIGINAL JURISDICTION Writ Petition (Civil) No.708 of 2020 Gujarat Mazdoor Sabha & Anr. The State of Gujarat ...Petitioners Versus ...Respondent JUDGMENT Dr Dhananjaya Y Chandrachud, J Index A B C D E F G H I The Notifications Grounds of challenge The power under Section 5 of the Factories Act, 1962 Precedent on public emergency and security of the state Interpreting public emergency in Section 5 Scheme and objects of the Factories Act, 1962 Social and economic value of overtime Constitutional vision of social and economic democracy Summation 1 PART A1Invoking its powers under Section 5 of the Factories Act, 19481, the State of Gujarat has exempted factories from observing some of the obligations which employers have to fulfil towards the workmen employed by them. The government justifies the action on the ground that industrial employers are faced with financial stringency in the economic downturn resulting from the outbreak of COVID -19....
Tag this Judgment!Court : Chennai
Reported in : AIR1996Mad364
ORDER1. This writ petition coming on for hearing on Wednesday, the 6th, Thursday, the 7th and Friday, the 9th day of December, 1995 upon perusing the petition and the affidavit filed in support thereof the order of the High Court, dated 10-10-95 and made herein and the counter and reply affidavits filed herein and the records relevant to the prayer aforesaid and comprised in the return of the respondents herein to the writ made by the High Court, and upon hearing the arguments of Mr. K. Ravi, Advocate for the petitioner, and of Mr. R. Krishnamoorthy, Senior Counsel assisted by Mr. S. Rajeswaran, Advocate for the respondents, and having stood over for consideration till this day, the Court made the following order:--The prayer in the writ petition is to issue a writ of declaration the entire paragraph 9.00 and paragraphs 11 and 12 of Schedule Part I of the Schedule to the Revised Terms and Conditions of Supply of Electricity formulated by the 1st respondent in B.P.Ms. (FB) No. 61 dated ...
Tag this Judgment!Court : Kolkata
Reported in : [1991]188ITR717(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1975-76, the following questions of law have been referred to this court :(1) Whether, on the facts and in the circumstances of the case and having regard to the provisions of the Income-tax Act and Rules and the Indian Electricity Act, 1910, the assessee was entitled to triple shift depreciation allowance on its plant and machinery ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee-company is entitled to depreciation at 10 per cent. in respect of its overhead cables and wires 2. Shortly stated, the facts are that the assessee is engaged in the business of supply of electrical energy to the consumers of Hooghly, Chinsurahand Bansberia. The assessee-company purchased high voltage electrical energy from the West Bengal State Electricity Board and distributed the same by reducing the voltage and transmitt...
Tag this Judgment!Court : Supreme Court of India
Reported in : 2009AIRSCW4319; JT2009(9)SC142; 2009(8)SCALE685; (2009)12SCC110
R.V. Raveendran, J.1. The appellant runs a barge repair workshop on a private land at Oudossim, Cortalim on the banks of river Zuari within the jurisdiction of Panaji Port. According to the appellant, there are two types of barge workshops: one is dry dock workshop, and the second is where the barges anchored in the river along side the workshop are repaired. Appellant's workshop falls under the second category as it undertakes repair of barges only when the barge is floating above the waterline. About 1300 sq. mtrs. of the river area adjoining the workshop is used by the anchored barge under repair. The Zuari being a tidal river, the water level therein recedes during low tide and rises back during high tide. Consequently, the barge under repair moored alongside the river bank, would settle on the riverbed during low tide and rise with the water during high tide.2. Appellant opened its workshop in the year 1983, after securing a NOC dated 25.7.1983 from the Captain of Ports, Governmen...
Tag this Judgment!Court : Sikkim
Reported in : 1981CriLJ695
Man Mohan Singh Gujral, C.J.1. This Reference under Article 228 of the Constitution of India and Section 432 of the Cr. P.C. made by the learned Sessions Judge of Sikkim at Gangtok by his order dated 28th of Nov., 1979, brings to the forefront the question of the constitutional validity of the Sikkim Criminal Procedure Act. 1976 (hereinafter called the 'Sikkim Act') in the light of the provisions of Article 371-F (k) of the Constitution of India. The answer to this question would finally settle the procedure to be followed by the Courts in Sikkim in respect of the trials of criminal cases pending therein. The circumstances leading to this Reference may first briefly be stated.2. The controversy involved has a close link with the judicial history of Sikkim during the last three decades. Though from the historical point of view the period does not relate to distant past yet the procedural atmosphere is surrounded with such mystery as if excavation of pre-historic culture is needed to unr...
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