Court : Supreme Court of India
Decided on : Dec-01-1967
Reported in : AIR1968SC829; 1968CriLJ1013; 1968MhLJ413(SC); [1968]2SCR515
..... . 304a ipc, s. 3 read with s. 112 of the motor vehicles act and under s. 89 of the same act. it convicted the second appellant under s. 201 ipc, s. 5 as well as under s. 89 of the motor vehicles act. these convictions were affirmed by the learned sessions judge of satara in appeal and by the high court in revision. 5 ..... . the conviction of the first appellant under the provisions of the motor vehicles act was not challenged before us, but we fail to see how the second appellant ..... could have been convicted either under s. 5 or under s. 89 of the motor vehicles act. in convicting .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-12-1967
Reported in : AIR1967SC1537; [1967]3SCR617; [1967]20STC273(SC)
..... 4-a, section 12, section 14, section 15, or sub-sections (1) and (2) of section 16 and may make such inquiry or cause such inquiry to be made and, subject to the provision of him of this act, may pass such order thereon as he thinks fit.' 10. sub-section (2) provided, insofar as it is material : 'the deputy ..... or invalid in the absence of the order of assessment being served upon the assessee. once the competent authority makes an assessment under the madras general sales tax act after scrutinising the return submitted by the assessee, and after giving the assessee a reasonable opportunity of proving the correctness and completeness of any return submitted by him ..... order cannot be deemed to have expired and the deputy commissioner had no jurisdiction under s. 32 of the madras general sales tax act i of 1959 to revise the order. in recording their conclusions the learned judges followed the judgment in the state of madras v. m/s a.m. safiulla & company in which the rule was stated .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Oct-19-1967
Reported in : AIR1968SC453; (1968)70BOMLR198; 1968(0)KLT292(SC); 1968MhLJ500(SC); [1968]1SCR813
..... to head a commission of enquiry reamins as part of the high court and if the commission of enquiry is not working continuously he is entitled to sit and act as a judge of the high court in the intervals. it is not disputed that dutta j. was heading a commission of enquiry of this temporary nature, and as such we are ..... deal with the two contentions in that order. 6. we are of opinion that the learned chief justice was not right when he held that dutta j. could not act as a judge of the high court while he was working as a commission of enquiry. learned attorney-general appearing for the state of assam did not support that view. it also ..... has been brought before us by special leave and it is urged on behalf of the appellant that it was not correct to hold that dutta j. could not act as a judge of the high court while he was working as a commission of enquiry and further that dutta, j. had no jurisdiction while at sibsagar to entertain the petition and .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Feb-27-1967
Reported in : AIR1967SC1643; 1967(0)BLJR818; [1967]2SCR762
..... . the best exposition of the constitution is that which it has received from contemporaneous judicial decisions and enactments. we find a rare unanimity of view among judges and legislators from the very commencement of the constitution that the fundamental rights are within the reach of the amending power. no one in the parliament doubted ..... this court expressly decided that fundamental rights could be abridged by a constitutional amendment. this view was acted upon in all the subsequent decisions and was reaffirmed in sajjan singh's case : [1965]1scr933 . two learned judges then expressed some doubt but even they agreed with the rest of the court in upholding the validity ..... with the view expressed therein, but two learned judges were inclined to take a different view. but, as that question was not raised, the minority agreed with the conclusion arrived at by the majority on the question whether the seventeenth amendment act was covered by the proviso to art. 368 of the constitution. the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Aug-09-1967
Reported in : AIR1968SC59; [1968]1SCR148
..... , records and documents, so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceeding under this act. provided that such accounts, registers and documents shall not be retained for more than thirty days at a time except with the permission of the ..... 5. provided that before ordering the confiscation of goods under this sub-section the officer shall give the person affected an opportunity of being heard and make an inquiry in the prescribed manner : provided further that the officer ordering the confiscation shall give the person affected option to pay in lieu of confiscation - (a) in ..... with which we are particularly concerned. it is in these term : '(1) any officer empowered by the government in this behalf may, for the purpose of this act, require any dealer to produce before him the accounts, registers, records and other documents and to furnish any other information relating to his business. (2) all accounts, .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-12-1967
Reported in : AIR1968SC457; (1968)70PLR603; [1968]1SCR497
..... to get the release-deeds set aside. on november 28, 1995, the appellant filed the suit out of which the present appeal has arisen in the court of the subordinate judge firs class, delhi, claiming that the release-deeds in question were of no effect as being in fraud of the creditors. he claimed a declaration that the building in ..... application was allowed and finally the constitutional question relating to the validity of s. 12 of the 1954 act was considered by a division bench of the high court. it may be mentioned here that it had been decided by the subordinate judge that the civil court had jurisdiction and the matter is not in dispute before us. when the matter ..... came to the high court, the appellant further challenged the amendment made to the 1950-act by which clause (m) of s. 10(2) was amended as ultra .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-11-1967
Reported in : AIR1968SC478; [1968]1SCR479; [1968]21STC138(SC)
..... . 3. the principal question that falls for decision in these appeals in whether the transactions with which we are concerned herein are sales. section 2(h) of the act defines 'sale' thus : 'sale' with all its grammatical variations and cognate expressions means every transfer of the property in goods by one person to another in the ..... the iron & steel (control of production and distribution) order, 1941 (which will hereinafter be referred to as the order), which was issued under the defence of india act 1939. it was argued on behalf of the appellant that it was the controller who determined the persons to whom the goods were to be supplied, the price at ..... question. according to the appellant, the turnovers in question could not have been considered as sales and consequently they could not have been brought to tax under the act. the appellant asserts that deliveries in question were made under compulsion of law and there was no agreement between the parties. they were made in pursuance of the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-29-1967
Reported in : AIR1968SC599; [1968]1SCR705; [1968]21STC212(SC)
..... into contracts of purchase of cane offered by the canegrowers on prescribed terms and conditions. 11. in the indian steel & wire products ltd. v. state if madras : [1968]1scr479 , the court held that sales of steel products authorised by the controller under cls. 4 and 5 of the iron and steel (control of production and distribution) order, ..... cane required for use, consumption or sale in a khandsari unit.' 3. also the following sub-sections (kk) and (kkk) were inserted in s. 2 of the principal act : '(kk) 'khandasari sugar' means sugar produced by open-pan process in a khandasari unit from sugarcane juice, or from rab or gur or both, containing more than ..... under art. 32 of the constitution, the petitioners ask for an order declaring that s. 21 of the andhra pradesh sugarcane (regulation of supply and purchase) act, 1961 (andhra pradesh act no. 45 of 1961) is unconstitutional and ultra vires and a direction prohibiting the respondents from levying tax under s. 21 and to refund the tax already .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-03-1967
Reported in : AIR1967SC1857; [1971(21)FLR59]; (1968)ILLJ257SC; [1967]3SCR377
..... directions. the board is also invested by statute with extensive powers of control over electricity undertakings. the power to make rules and regulations and to administer the act is in substance the sovereign power of the state delegated to the board. the board is, in my judgment, 'other authority' within the meaning of ..... , generation, supply and distribution of electricity and for that purpose to make, alter, amend and carry out schemes under ch. v of the electricity (supply) act, 1948, to engage in certain incidental undertakings; to organise and carry out power and hydraulic surveys; to conduct investigation for the improvement of the methods of transmission ..... appeal is electricity board of rajasthan jaipur (hereinafter referred to as 'the board') a body corporate constituted on 1st july 1957, under the electricity (supply) act, 1948 (no. 54 of 1948) before the constitution of the board the supply of electricity in the state of rajasthan was being controlled directly by a department .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Aug-30-1967
Reported in : [1968]1SCR381; [1968]21STC51(SC)
..... to have been levied or collected during the aforesaid period shall be deemed always to have been validly levied or collected in accordance with law........'. 7. by this act therefore the parliament removed the ban contained in art. 286(2) of the constitution retrospectively but limited only to the period between april 1, 1951 and september ..... affidavits were taken into evidence. having preferred no objection before the high court it is not now open to the appellant to say that the high court acted illegally in taking those affidavits in evidence. it was submitted for the respondent that the transactions themselves took place in 1955, nearly 12 years back and ordinarily ..... of dealings would not be retained beyond five years. counsel for the respondent referred in this connection to a rule framed under the madras general sales tax act. in these circumstances it was hardly worthwhile for the high court to remand the case for a fresh investigation. we therefore reject the argument of the appellant .....
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