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 : Dec-13-1960
Reported in : AIR1967SC408; (1961)IILLJ117SC
..... of procedure which are referred to as rules of natural justice is to ensure fairplay. let us, therefore, see what happened in this case during the inquiry. the inquiry was commenced by the general manager himself and when five witnesses had been examined, ramanatha babu took over the enquiry and examined the general manager as a witness ..... nooh, where the district superintendent of police, presided over the enquiry except when he himself was examined as a witness, and also gave the decision, in an inquiry against a police constable. in substance, however, there is hardly any difference. one can see that in the facts of this case the general manager and ramanatha babu ..... formed practically one entity, with two bodies. at one stage, the first acts as a judge; at a later stage, he steps down as a witness; and the second becomes a judge. there is the further fact here that the person who gave the actual decision had actively been procuring the evidence .....
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 : Dec-09-1960
Reported in : AIR1961SC578; (1961)63BOMLR491; 1961CriLJ725; [1961]3SCR107
..... such property improperly withheld or wilfully misapplied' was a 'punishment' within either art. 20(2) of the constitution or s. 26 of the general clauses act. the learned judges of the high court rejected this contention. though learned counsel for the appellant originally submitted that he was contesting this conclusion of the high court, he did ..... s. 403(1) of the criminal procedure code, by reason of their previous conviction by the magistrate for the same offence under the insurance act and their acquittal in respect thereof by the sessions judge, pleading in addition that when the conviction by the magistrate stood, they had even undergone a portion of the sentence imposed. the ..... indian penal code set aside their conviction under s. 105 of the indian insurance act. the reason for the latter order was the finding of the learned sessions judge that the sanction required by s. 107 of the indian insurance act which was a pre-requisite for the initiation of the prosecution under s. 105 had .....
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 : Nov-25-1960
Reported in : AIR1961SC773; 1961CriLJ794; [1961]2SCR672
..... rules;' ...............................................................9. paragraph 489 : 'a police officer may be departmentally tried under section 7 of the police act - (1) after he has been tried judicially; (2) after a magisterial inquiry under the criminal procedure code; (3) after a police investigation under the criminal procedure code or a departmental enquiry under paragraph 486 iii ..... proceed with a departmental trial without complying with the provisions of sub-paragraph (1) of para. 486 of the police regulations. the learned judges of the high court held that the respondent was charged with committing cognizable offences and therefore sub-paragraph (1) of para. 486 governed the ..... that he had on nine occasions, particulars of which were given in the charge, accepted bribes. it may be mentioned that the magisterial inquiry related to seven of the nine charges alleged against the respondent. the trial was conducted by the superintendent of police and the respondent submitted .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Nov-25-1960
Reported in : AIR1961SC751; 1961CriLJ773; (1970)ILLJ670SC; [1961]2SCR679
..... the rules are mandatory or directory, it would be convenient at this stage to notice broadly the scope and the purpose of the inquiry contemplated by the rules. 33. section 2 of the police act constitutes the police establishment; section 7 empowers specified officers to punish specified subordinate officers who are remiss or negligent in discharge of their ..... a cognizable offence; and it was argued on behalf of the respondent that it amounted to an offence under section 409 of the indian penal code. the learned judges accepted the contention of the respondent. even so, it is said that whatever might have been contentions of the parties, the information given by tika ram to ..... the operation of art. 310. the said words refer, inter alia, to arts. 124, 148, 218 and 324 which provide that the judges of the supreme court, the auditor general, the judges of the high courts and the chief election commissioner shall not be removed from their offices except in the manner laid down in those articles. .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Nov-23-1960
Reported in : AIR1961SC448; 1961CriLJ573; [1961]2SCR610
..... conditions at the time, should all enter into the judicial verdict.' another consideration which has to be kept in mind is that 'the legislature is the best judge of what is good for the community, by whose suffrage it comes into existence............' (see the state of bihar v. maharajadhiraja sir kameshwar singh of darbhanga ..... and bullocks infringes the fundamental right of the petitioners and is to that extent void. (3) now, we come to the madhya pradesh act. several provisions of this act have been challenged before us as imposing unreasonable restrictions on the fundamental right of the petitioners. section 4 deals with prohibition of slaughter of agricultural ..... [1959]1scr629 an ordinance was passed called the uttar pradesh prevention of cow slaughter (amendment) ordinance, 1958. this ordinance was later repealed and replaced by the act. the petitioners say that in the bill as originally drafted the age limit below which slaughter was not permissible was put at 15 years; but the select .....
Tag this Judgment!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 : Nov-15-1960
Reported in : AIR1961SC493; [1961]2SCR371
..... to shall be given or withheld. 'if any other view were taken, the mischief intended to be averted would take place, as the judge could not determine the question without ascertaining the contents of the document, and such inquiry, if it did take place must, for obvious reasons, take place in public : beatson v. skene (1860) 5 h. & ..... 66. it was with this background of the state of the english law that sir james fitzjames stephen drafted the law of evidence which was enacted into the indian evidence act (act 1 of 1872). 67. scrutton, j., in asiatic petroleum company ltd. v. anglo-persian oil company ltd. [1916] 1 k.b. 822 which was a ..... injury to the public interest. 107. the learned advocate-general contends that this construction, if accepted, would give a meaning to the provisions of section 123 of the act which would be contrary to its tenor. he classifies documents relating to 'affairs of state' into noxious and innocuous documents, and contends that documents, whose disclosure would .....
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