Court : Supreme Court of India
Decided on : Nov-21-1960
Reported in : AIR1961SC459; [1961]2SCR537
..... 1938) 60 c.l.r. 263 and has elaborately considered the distinction between a tax and a fee. the learned judge examined the scheme of the act and observed that 'the material fact which negatives the theory of fees in the present case is that the money raised ..... if the same standard is employed as a measure for any other tax that tax becomes a tax on income. the learned judge then proceeded to add that if the answer to this question is to be given in the affirmative then certain taxes which ..... of the general revenues by a proper method of appropriation as is done in the case of other government expenses'. the learned judge no doubt added that the said circumstance was not conclusive and pointed out that in fact there was a total absence of ..... the test must be whether the legislative declaration covers the field or not. judged by this test there can be no doubt that the field covered by the impugned act is covered by the central act liii of 1948. 25. it still remains to consider whether section 2 .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-15-1960
Reported in : AIR1961SC604; [1961]41ITR751(SC); 1961(1)MhLj55; [1961]3SCR279
..... such expenditure. lord president said at page 534 : 'well that is for the case quite correct, but it must be taken, as you must always take a judge's dicta, secundum materiam subjectum of the case that is decided. but to say that expression of lord esher's lays down that you must take each year ..... referred was : 'whether the expenses incurred for the maintenance and upkeep of immature rubber threes constitute a permissible deduction within the meaning of s. 5(j) of act xxii of 1950 ?' in all the references the questions were answered in the negative and against the appellant. 2. the appeals relate to three accounting years 1950, ..... agricultural income-tax reference nos. 15, 18 and 19 of 1955. in the first reference the question raised was : 'whether under the travancore-cochin agricultural income act, 1950 in calculating the assessable agricultural income of a rubber estate already planted and containing both the mature yielding rubber trees and also immature rubber plants which have not .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-11-1960
Reported in : AIR1960SC1028; [1960(1)FLR112]; (1960)IILLJ251SC; [1960]3SCR508
das gupta, j.1. this appeal is against an order of the judge, labour court, delhi, in an application under s. 33c of the industrial disputes act by the respondent, k. c. sud, by which the court computed the amount due to the petitioner by way of gratuity under an award to be rs. 80.42 np ..... entitled to recover gratuity under this scheme in addition to the compensation, he had admittedly received already in accordance with the provisions of s. 25f of the industrial disputes act. in support of this contention it is urged that the gratuity which the respondent claims is in essence the same thing as compensation for his retrenchment and to allow him ..... compensation under s. 25f or not would depend on the construction of the material terms of the scheme considered in the light of the provisions of s. 25f of the act. 5. on the very day this pronouncement was made the court also delivered judgment in brahmachari research institute v. its workmen : (1959)iillj840sc in which the question as indicated .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-05-1960
Reported in : AIR1961SC674; (1961)63BOMLR434; [1961]2SCR890
..... classification between the two kinds of proceedings at the commitment stage based upon a very relevant consideration, namely, whether or not there has been a previous inquiry by a responsible public servant whose duty it is to discover crime and to bring criminals to speedy justice'. it will thus be seen that the ..... necessary to ascertain whether there was reasonable classification or not. assuming that the said observations are obiter, even then, they record the considered opinion of five learned judges of this court. the view we have expressed also is consistent with the said observations. 12. our view could now be expressed in the following propositions : ..... to the elaborate and prolonged committal proceedings and stepped in to amend the code in that respect. the whole of section 207a has been inserted by act xxvi of 1955. while the section simplified the procedure in regard to commitment proceedings instituted on a police report, it confined the existing procedure to proceedings .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-05-1960
Reported in : AIR1961SC532; [1961]2SCR828
..... writ was applied for in the madras high court for restraining the election commission from enquiring into the alleged disqualification of the respondent. a single judge of the high court of judicature of madras issued a writ of prohibition restraining the election commission, a statutory authority constituted by the president of ..... case the income-tax investigation commission located in delhi was investigating the case of the petitioners under section 5 of the taxation on income (investigation commission) act, 1947, although the petitioners were assessees belonging to uttar pradesh and their original assessment were made by the income-tax authorities of that state. it ..... to contempt. (9) even if the officers physically reside outside its territorial jurisdiction, the high court can always reach them under the contempt of courts act, if they choose to disobey the orders validly passed against the union government which cannot easily by visualized or ordinarily be expected. (10) the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-12-1960
Reported in : AIR1961SC1170; [1961(2)FLR529]; (1961)ILLJ540SC; [1961]3SCR185
..... manager, shall during the continuance of an inquiry or appeal, discharge or dismiss any workman.' 5. section 24 provides that every order made or direction issued under the provisions of this government ..... words :- 'save with the written permission of the regional conciliation officer or the additional regional conciliation officer concerned, irrespective of the fact whether an inquiry is pending before a regional conciliation board or the provincial conciliation board or an appeal is pending before the industrial court, no employer, his agent or ..... another act, the rule cannot apply in resolving a conflict between general and special provisions in the same legislature instrument. this suggestion does not find support in either principle or authority. the rule that general provisions should yield to specific provisions is not an arbitrary principle made by lawyers and judges but .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-22-1960
Reported in : AIR1961SC1135; [1961]41ITR135(SC); [1961]1SCR770
..... of the tribunal is final on a question of fact, an issue of law if the tribunal arrives at its decision by considering material which is irrelevant to the inquiry, or by considering material which is partly relevant and partly irrelevant, or bases its decision partly on conjectures, surmises and suspicions. it is contended that on the ..... appellant did with his share of the money and the tribunal rightly pointed out that the father took cover under 'mixing of investments.' these were relevant considerations for judging the probability of the story. the tribunal also rightly pointed out that the fact that bai aloo was not assessed did not make the story any more probable. ..... dated october 7, 1955, and by its order dated march 8, 1956, dismissed the application of the appellant for a reference under section 66 of the income-tax act, 1922. 9. the appellant unsuccessfully moved the bombay high court by means of a petition under section 66(2). this petition was summarily dismissed by the high court .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-05-1960
Reported in : AIR1961SC832; [1961]2SCR918
..... particulars therein specified. under r. 7 it is provided that the decree shall bear the date, the day on which the judgment was pronounced, and it directs that when the judge has satisfied himself that the decree has been drawn up in accordance with the judgment he shall sign the decree. it is, therefore, clear that the drawing up of the ..... to whether the presentation of the appeal on december 23, 1959, is in time or not would depend upon the construction of section 12, sub-section (2) of the limitation act. we have already noticed that the period prescribed for filing the present appeal is 90 days from the date of the decree. section 12, sub-section (2) provides, inter ..... not concerned in the present case. in law the appeal is not so much against the judgment as against the decree; that is why article 156 of the limitation act prescribes a period of 90 days for such appeals and provides that the period commences to run from the date of the decree under appeal. therefore there is no doubt .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-20-1960
Reported in : AIR1961SC221; [1961]1SCR728
..... point remaining for consideration is as to whether the publication of the notification under s. 3(1) which was treated by the subordinate judge to be the disobedience, has been established to be 'the act' of the state. the entirety of the argument on this part of the case was rested on the terms of art. 154(1 ..... to within the prohibition. the same argument was addressed to the high court and was repelled by the learned judges and in our opinion correctly. in the first place, the only 'notification' contemplated by the provision of the act immediately relevant to the suit, was a notification under s. 3(1). such a notification has the statutory ..... ghatwali estate of handwa situated within the state, instituted against the state bihar, in the court of the subordinate judge, dumka, on the 20th november, 1950, title suit 40 of 1950 inter alia for a declaration that the act was ultra vires of the bihar legislature and was therefore 'illegal, void, unconstitutional and inoperative' and that the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Aug-25-1960
Reported in : AIR1961SC4; (1961)63BOMLR138; 1978CriLJ1281; [1961]1SCR341
..... want of proper arrangements for effective regulation of wages or for other causes the wages of labourers in a particular industry were very low'. the learned judge then pointed out that conditions of labour vary under different circumstances and from state to state, and the expediency of including a particular trade or industry ..... dawakhana v. union of india : 1960crilj671 . one of the questions raised in that case was whether s. 3(d) of drugs and magic remedies (objectionable advertisements) act, 1954, exceeded the permissible limits of delegated legislation. the principle has been restated by kapur, j., at p. 566 thus : 'this means that the legislature having ..... they often find it convenient and necessary to delegate subsidiary or ancillary powers to delegates of their choice for carrying out the policy laid down by their acts. the extent to which such delegation is permissible is also now well-settled. the legislature cannot delegate its essential legislative function in any case. it must .....
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