Court : Supreme Court of India
Reported in : AIR1950SC134; (1950)52BOMLR719; [1950]181ITR472(SC); [1950]1SCR335
Kania, C.J. 1. This is an appeal from a decision of the High Court of Judicature at Bombay upon a reference made by the Income-tax Appellate Tribunal, Bombay, under section 66(1) of the Indian Income-tax Act. The respondent firm, the assessees, carried on business of manufacturing and dealing in oil during the relevant accounting periods. They are a registered firm under the Income-tax Act and are residents in Bombay. They own three mills at Bombay and one at Raichur for manufacturing oil from groundnuts. The oil produced at Raichur is sold partly at Raichur and partly in Bombay. Their liability to pay income-tax in respect of their whole profits is not disputed under the Income-tax Act. The question is in respect of their liability under the Excess Profits Tax Act for the oil manufactured at Raichur, but sold in Bombay. 2. The assessees contend that in respect of such oil a portion of the profits earned by them is attributable to their business of manufacturing oil at Raichur and that...
Tag this Judgment!Court : Supreme Court of India
Reported in : [1950]18ITR472(SC)
KANIA, C.J. - This is an appeal from a decision of the High Court of Judicature at Bombay upon a reference made by the Income-tax Appellate Tribunal, Bombay, under Section 66(1) of the Indian Income-tax Act. The respondent firm, the assesses, carried on business of manufacturing and dealing in oil during the relevant accounting periods. They are a registered firm under the Income-tax Act and are residents in Bombay. They own three mills at Bombay and one at Raichur for manufacturing oil from groundnuts. The oil produced at Raichur is sold partly at Raichur and partly in Bombay. Their liability to pay income-tax in respect of their whole profits is not disputed under the Income-tax Act. The question is in respect of their liability under the Excess Profits Tax Act for the oil manufactured at Raichur, but sold in Bombay.The assessees contend that in respect of such oil a portion of the profits earned by them is attributable to their business manufacturing oil at Raichur and that portion ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1954SC155; (1954)56BOMLR280; [1954]25ITR50(SC); [1954]1SCR444
Mahajan, J.1. This is appeal from the Judgment of the High Court of Judicature at Bombay delivered on a reference under Section 66(1) of the Indian Income-tax Act, 1922, whereby the High Court answered the first referred question in the negative.2. The assessment in question concern the year 1943-44. A Hindu undivided family was carrying on business in Bombay, Madras and the Mysore State. Its business was taken over by a registered firm on March 17, 1942. For the purpose of this appeal however this circumstance is not material. The case has been dealt with on the assumption that a single assessee carried on business from October 10, 1948, to November 8, 1942, the relevant accounting year. According to the accounts of the assessee, during this period the Mysore branch purchased goods from the Bombay head office and the Madras branch of the value of Rs. 2,45,455. The Income-tax Officer estimated these purchases of the Mysore branch in British India at Rs. 3,00,000 and its profits at Rs. ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1955SC196; 1955CriLJ526; [1955]1SCR1150
Jagannadhadas, J. 1. These are appeals by special leave against the orders of the Punjab High Court made in exercise of revisional jurisdiction, reversing the orders of the Special Judge, Delhi, quashing certain criminal proceedings pending before himself against these appellants for alleged offences under the Penal Code and the Prevention of Corruption Act, 1947. The Special Judge quashed the proceedings on the ground that the investigations on the basis of which the appellants were being prosecuted were in contravention of the provisions of sub-section (4) of section 5 of the Prevention of Corruption Act, 1947, and hence illegal. In Appeal No. 95 of 1954 the appellants are two persons by name H. N. Risbud and Indar Singh. In Appeals No. 96 and 97 of 1954 H. N. Risbud above mentioned is the sole appellant. These appeals raise a common question of law and are dealt with together. The appellant Risbud was the Assistant Development Officer (Steel) in the office of the Directorate-General...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1955SC661; [1955]2SCR603; [1955]6STC446(SC)
Das, Actg. C.J.1. This appeal, filed under a certificate of fitness granted by the High Court of Patna, is directed against the judgment of that High Court pronounced on the 4th December, 1952 whereby it dismissed the application made by the appellant company under article 226 of the Constitution praying for an appropriate writ or order quashing 'the proceedings issued by the opposite parties for the purpose of levying and realising a tax which is not lawfully leviable on the petitioners' and for other ancillary reliefs. 2. The relevant facts appearing from the petition filed in support of the appellant company's aforesaid application are as follows : The appellant company is an incorporated company carrying on the business of manufacturing and selling various sera, vaccines, biological products and medicines. Its registered head office is at Calcutta and its laboratory and factory are at Baranagar in the district of 24 - Perganas in West Bengal. It is registered as a dealer under the ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1960SC633; 1960CriLJ1002; [1960]2SCR821
Subba Rao, J.1. This appeal raises the question of interpretation of the words 'in the interest of public order' in Art. 19(2) of the Constitution. 2. The facts are not in dispute and they lie in a small compass. The respondent, Dr. Ram Manohar Lohia, is the General Secretary of the Socialist Party of India. The U.P. Government enhanced the irrigation rates for water supplied from canals to cultivators. The party to which the respondent belongs resolved to start an agitation against the said enhancement for the alleged reason that it placed an unbearable burden upon the cultivators. Pursuant to the policy of his party, the respondent visited Farrukhabad and addressed two public meetings wherein he made speeches instigating the audience not to pay enhanced irrigation rates to the Government. On July 4, 1954, at 10 p.m. he was arrested and produced before the City Magistrate, Farrukhabad, who remanded him for two days. After investigation, the Station officer, Kaimganj, filed a charge-sh...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1960SC845; [1960]3SCR250
Gajendragadkar, J. 1. In accordance with the directives issued by the Prima Ministers of India and Pakistan, on September 10, 1958, the Commonwealth Secretary, Ministry of External Affairs, Government of India and the Foreign Secretary, Ministry of Foreign Affairs and Commonwealth, Government of Pakistan, discussed 10 items of dispute between the two countries and signed a joint note recording their agreement in respect of the said disputes and submitted it to their respective Prima Ministers; and with a view to removing causes of tension and resolving border disputes and problems relating to Indo-Pakistan Border Areas and establishing peaceful conditions along those areas, the Prima Ministers, acting on behalf of their respective Governments, entered into an agreement settling some of the said disputes and problems in the manner set out in the said joint note. This agreement has been called the Indo-Pakistan Agreement and will be referred to hereafter as the Agreement. 2. In the prese...
Tag this Judgment!Court : Supreme Court of India
Reported in : (1982)3SCC24; 19831SCR145;
1. This reference to the Constitution Bench raises a question in regard to the constitutional validity of death penalty for murder provided in Section 302, Penal Code, and the sentencing procedure embodied in Sub-section (3) of Section 354 of the CrPC, 1973.2. The reference has arisen in these circumstances :Bachan Singh, appellant in Criminal Appeal No. 273 of 1979, was tried and convicted and sentenced to death under Section 302, Indian Penal Code for the murders of Desa Singh, Durga Bai and Veeran Bai by the Sessions Judge. The High Court confirmed his death sentence and dismissed his appeal.3. Bachan Singh's appeal by special leave, came up for hearing before a Bench of this Court (consisting of Sarkaria and Kailasam, JJ.). The only question for consideration in the appeal was, whether the facts found by the Courts below would be "special reasons" for awarding the death sentence as required under Section 354(3) of the CrPC 1973.4. Shri H.K. Puri, appearing as Amicus Curiae on behal...
Tag this Judgment!Court : Supreme Court of India
Reported in : (1982)3SCC24; [1983]1SCR145a
R.S. Sarkaria, J.1. This reference to the Constitution Bench raises a question in regard to the constitutional validity of death penalty for murder provided in Section 302, Penal Code, and the sentencing procedure embodied in Sub-section (3) of Section 354 of the CrPC, 1973.2. The reference has arisen in these circumstances :Bachan Singh, appellant in Criminal Appeal No. 273 of 1979, was tried and convicted and sentenced to death under Section 302, Indian Penal Code for the murders of Desa Singh, Durga Bai and Veeran Bai by the Sessions Judge. The High Court confirmed his death sentence and dismissed his appeal.3. Bachan Singh's appeal by special leave, came up for hearing before a Bench of this Court (consisting of Sarkaria and Kailasam, JJ.). The only question for consideration in the appeal was, whether the facts found by the Courts below would be 'special reasons' for awarding the death sentence as required under Section 354(3) of the CrPC 1973.4. Shri H.K. Puri, appearing as Amicu...
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...
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