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 : Allahabad
Reported in : 2004(2)AWC1533
Rakesh Tiwari, J.1. Heard counsel for the parties and perused the record.2. This writ petition has been filed praying, inter alia, quashing of the impugned award dated 20.2.1997 (Annexure-21 to the writ petition) passed by respondent No. 1.3. The case of the petitioner U.P. State Electricity Board (hereinafter referred to as the petitioner-Board), in brief, is that it was constituted under Section 5 of the Electricity (Supply) Act, 1948. Respondent No. 2, Mani Ram, was employed in the petitioner-Board. His date of birth was recorded in his service record as 1.3.1931. He retired from service after attaining the age of superannuation, i.e.; 58 years from the post of High Pressure Welder. A certificate dated 24.10.1997 was issued by the Government of India, Ministry of Supply and Rehabilitation, Department of Supply through the competent authority/Director, National Test House, Alipore, Calcutta, containing the signatures of respondent Mani Ram countersigned by the Chief Inspector of Boil...
Tag this Judgment!Court : Supreme Court of India
REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 4947-4951 OF2014(Arising out of S.L.P. (C) Nos.36274-36278 of 2010) K. Madhava Reddy & Ors. Appellants Versus Govt. of A.P. & Ors. Respondents WITH Contempt Petitions (C) No.445-449 of 2013 JUDGMENT T.S. THAKUR, J.1. Leave granted.2. These appeals are directed against an order dated 9th March, 2007 passed by the High Court of Judicature, Andhra Pradesh at Hyderabad whereby the High Court has set aside the order passed by the State Administrate Tribunal in OA No.6334 of 1997 to the extent the same holds the judgment of this Court in V. Jagannadha Rao and Ors. v. State of Andhra Pradesh and Ors. (2001) 10 SCC401 to be prospective in its application. An order dated 3rd November, 2010 passed by the High Court dismissing a review petition filed by the appellants against the said order has also been assailed. The facts in the backdrop are as under:3. In V. Jagannadha Rao and Ors. v. State of Andhr...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
1. This appeal has been filed against the O1O No. 1/98-C-II dated 5-3-1998 passed by the Commissioner of Central Excise & Customs, Cochin.2. In the impugned order, the Commissioner has held that the appellant's company, M/s. Malabar Soap Works, a sole proprietary concern is not eligible for exemption from payment of excise duty on the Laundry Soap manufactured in their factory situated in a rural area in terms of Notification No. 88/88-C.E. dated 1-3-1988 for the period from 1-4-1993 to 30-11-1995 and/or Notification 28/64-C.E. as amended by Notification 12/94-C.E. dated 1-3-1994. The decision of the Commissioner is strongly challenged by the appellant.2. Shri M. Balagopal, the learned Advocate, appeared for the appellants and Shri R.K. Singla, the learned JCDR, for the Revenue. (i) The requirements for exemption under Notification 88/88-C.E. dated 1-3-1988 have been fulfilled by the appellant as the factory is in a rural area and the same is an 'institution' recognized by the Kha...
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 : 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...
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