Court : Chennai
Reported in : (1985)IILLJ509Mad
1. This writ petition is for certiorari to quash G.O.Ms. No. 1482 (Labour) dated 4th July, 1984, in and by which the Government of Tamil Nadu directed a reference of the dispute between the workmen and the management of the Boiler Auxiliaries Project of Bharat Heavy Electricals Ltd., Ranipet, North Arcot District in respect of bonus for the accounting years 1981-82 and 1982-83. 2. The facts of the case are as follows : The Supervisor Union, BHEL/BAP, Ranipet, raised an industrial dispute against the management of Boiler Auxiliaries Project of BHEL, Ranipet over the issue of payment of bonus for the years 1981-82 and 1982-83. Conciliatory talks were held by the Commissioner of Labour in this dispute. The other unions functioning in the establishment, viz., Boiler Auxiliaries Project, Anna Workers Union, Ranipet also participated in the conciliatory talks. Since no settlement was possible the Commissioner of Labour sent a conciliation failure report to the Government. Thereupon, consider...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Amritsar
Reported in : (1993)46ITD104(Asr.)
1. The appeal of the Revenue for the assessment year 1975-76, and the cross-objection relating thereto are conveniently considered together and disposed of by a common order.2. The major objection of the Revenue through its first ground is about the cost of construction of a cinema building by the assessee-firm and the addition made on account of unexplained investment. The Income-tax Officer made an addition of Rs. 6,56,186, which represented the difference between the cost of construction as per the Departmental Valuation Officer of Rs. 23,76,505 and the cost of construction as per the assessee's books of Rs. 17,20,320. It was pointed out from para 8 of the order of the Commissioner of Income-tax (Appeals) that the Departmental Valuation Officer made valuation five times and each time the cost of construction worked out was different. The first assessment which was made by the Income-tax Officer by order dated March 28, 1979, was set aside by the Commissioner of Income-tax (Appeals)...
Tag this Judgment!Court : Delhi
Reported in : 1983(12)ELT258(Del)
Sachar, J. 1. This group of petitioners was heard together as common points arose in all these petitions. The arguments were addressed in C.W. 2131/1982. A part from details as to the quantity to be imported and the dates there is no difference and the judgment in this case will govern the other writ petitions also. 2. The petitioners import defective/secondary grade stainless steel circles. The said material is broadly used in the consumption of industries engaged in the manufacture of the utensils in the country. By Section 12 of the Customs Act, 1962 (hereinafter to be called the 1962 Act) duty of Customs shall be levied at such rates as may be specified under the Customs Tariff Act, 1975 (hereinafter to be called the 1975 Act). Goods having been received the petitioner presented their bill of entry for clearance to the Customs Authorities. The petitioners claim that they were entitled to clear the goods by paying rate of duty under entry No. 73.15(1) in the schedule to 1975 Act, wh...
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 : 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...
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 : Gujarat
Reported in : 1981ACJ207; AIR1980Guj172; (1979)2GLR371
Nanavatl, J. 1. The question of law, and of some importance, which arises in these revision applications for our consideration is whether a consignor who is not an owner of a part of the goods consigned by him (whom we shall call 'consignor-non-owner' for the sake of convenience) along with his own goods and under the same parcel way bill, is competent to file a suit for recovery of compensation from the Railway administration for loss, destruction, deterioration or damage caused to the goods as a result of delay or detention on the part of the Railway administration in their carriage? This question being common ~to all these revision applications, they are all disposed of together by this common judgment.2. The acts in all these cases are similar; and, therefore, we will refer to the representative facts of Civil Revision Application No. 272 of 1977 wily. It arises out of Regular Civil Suit No. 3963 of 1970 filed in the Small Cause Court at Ahmedabad, by M/s.Tolaram, Hariram and K. A....
Tag this Judgment!Court : Chennai
Reported in : (1980)15CTR(Mad)378; [1979]120ITR827(Mad)
Sethuraman, J.1. All these references raise a common point. In T.C. No. 842 of 1977, relating to the assessment year 1969-70, the following question has been referred to this court :' Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee is entitled to relief under Section 35B in respect of expenses after February 29, 1968, incurred by the branches in Kulalumpur and Penang '2. In. T.C. No. 115 of 1976, relating to the assessment year 1970-71, the following question has been referred :' Whether, on the facts and in the circumstances of the case, the assessee is entitled to weighted (sic) under Section 35B of the Income-tax Act, 1961, in respect of the overhead charges incurred by it for the maintenance of its branches at Penang and Kulalumpur for the assessment year 1970-71 ?'3. There is apparently an omission of the word ' deduction ' after the word ' weighted ', where we have added the expression ' sic '.4. In T.C. No...
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 : Mumbai
Reported in : [1974]97ITR334(Bom)
Tulzapurkar, J.1. In this reference as many as 10 questions have been referred to this court for its opinion, some at the instance of the assessee and some at the instance of the department and the basic or primary facts out of which these several questions arise may be stated thus : There is a public limited company called the Amalgamated Electricity Co. Ltd., which carries on the business of supplying electrical energy, originally to Bulsar, Bhiwandi and Belgaum. On 1st April, l951, it took over two other electric supply companies known as Ajmer Electric Supply Co. Ltd. and Jalgaon Electric Supply Co. Ltd. under separate amalgamation agreements sanctioned by this court by two orders dated 20th July, 1951. Copies of the orders sanctioning the amalgamation together with agreements of amalgamation in the case of each have been annexed as annexure 'A' to the statement of the case. The Amalgamated Electricity Co. Ltd. also purchased the undertakings with all the assets minus certain asset...
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