Court : Supreme Court of India
Reported in : 1996IXAD(SC)273; AIR1997SC2132; 1996(8)SCALE711; (1997)1SCC494; [1996]Supp8SCR742
ORDER1. Leave granted.2. This appeal by special leave arises from the judgment of the High Court of Patna, made on December 7, 1993 in CWJC No. 11515/92.3. The admitted position is that the respondent was appointed as a Government servant in June 1950 and was sent on Deputation to the Appellant-Board on August 4, 1959. He was absorbed in the Electricity Board on November 25, 1970 and retired from service on April 30, 1984. The question is as to for which period the Board is liable to pay the pension to the respondent? The High Court found that since he was on deputation from the Government service from June 1950 to August 1959, the appellant-Board should pay the pension and recover proportionately the pension from the Government. The Government had declined to bear that burden and, therefore, the Board has come up in appeal in this matter. We have issued the notice to the State Government. The State Government have filed the counter. It is stated in the counter affidavit that under Bih...
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1997]105STC227(AP)
T.N.C. Rangarajan, J.1. This batch of writ petitions challenges the constitutional validity of sections 5F, 5G and 5H of the Andhra Pradesh General Sales Tax Act, 1957 and the Rules thereunder. History of taxation of works contracts : 2. Entry No. 54 of List II of the Seventh Schedule of the Constitution of India reads as follows : 'Taxes on the sale or purchase of goods other than newspapers, subject to the provisions of entry 92-A of List I. Entry 92-A of List I is : Taxes on the sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or commerce.' 3. Thus, the State was enabled to tax the sale where the taxable event occurs inside the State whereas the Centre was entitled to tax the sale or purchase if it is in the course of inter-State trade or commerce. The question arose as to whether works contract could be taxed by the State by enlarging the definition of 'sale' in the sales tax legislation. The Supreme Court h...
Tag this Judgment!Court : Karnataka
Reported in : ILR1997KAR875
ORDERH.L Dattu, J1. The constitutional validity of Explanation to first proviso to subsection (1.A) of Section 5 of Karnataka Sales Tax Act, 1957 ('the Act' for short) as introduced by Section 3 of Karnataka Taxation Laws (Amendment) Act, 1996 w.e.f. 1.4.1996 is under challenge in this batch of Writ Petitions by wholesale dealers in Karnataka, doing business in liquor.2. I may refer to the facts in W.P. 21980-981 of 1996, which is representative of and typifies the content in which of and typifies the content in which the question arises. The petitioners are engaged in the business of Indian Manufactured liquor (IML) and registered as dealers under the provisions of the Act. In the course of business, the petitioners purchase I.M.L from other manufacturers and effect sale of such goods to other retail dealers.3. Before I advert to and evaluate the merits of the contentions, it is appropriate to refer to statutory provisions. The levy of sales tax on certain alcoholic liquors for human ...
Tag this Judgment!Court : Karnataka
Reported in : ILR1997KAR833
ORDERA.J. Sadashiva, J.1. In view of the principal question of law and the reliefs being one and the same, in all these petitions, they were heard together and disposed of by this common order.2. Writ Petition Nos. 9357/96, 10750/96, 10630/96 and 11374/96 are originally filed for quashing the Notification dated March 13, 1996 issued by the Director of Jayadeva Institute of Cardiology, the first respondent in all these petitions, inviting applications for the posts of Assistant Professors in various subjects and, for a writ of mandamus directing the respondent to consider the case of the petitioners for promotion and to prohibit the respondent to resort to appointment to those posts by direct recruitment.3. Writ Petition No. 36710/95 is filed for a writ of mandamus to consider the case of the petitioner for promotion from the post of lecturer to that of an Assistant Professor in Cardiology as per the Cadre and Recruitment Rules produced at Annexure-A and the decision of the Sub-Committe...
Tag this Judgment!Court : Karnataka
Reported in : [1998]111STC351(Kar)
Y. Bhaskar Rao, J.1. This is an appeal filed assailing the order of the Additional Commissioner of Commercial Taxes, Belgaum zone, Belgaum, dated April 18, 1995.2. The brief facts of the case are that the appellant is a dealer registered under the Karnataka Sales Tax Act, 1957 (hereinafter called as 'the Act') dealing in wholesale of the Indian-made foreign liquors (IMFL). The appellant filed the return of turnover disclosing the total and the taxable turnover of Rs. 35,47,530.50 and Rs. 12,75,228.47 respectively for the year 1990-91. The assessment was determined fixing the total turnover at Rs. 35,79,588.13 and the taxable turnover at Rs. 14,25,173.86 and amongst other things held that beer purchased within the State from the breweries during the accounting year 1989-90 and held in closing stock on March 31, 1990 which is the pending stock for the year 1990-91 at Rs. 1,93,330 have to suffer KST under Section 5(3) and not Section 5(1-A) and so it is exigible to tax under Section 5(1-A...
Tag this Judgment!Court : Supreme Court of India
Reported in : 1998VIAD(SC)259; AIR1998SC3021; 1998(5)ALT13(SC); JT1998(5)SC464; 1998(4)SCALE565; (1998)6SCC358; [1998]3SCR1145
M. Jagannadha Rao, J.1. The appellant is the plaintiff in the original suit bearing No. 225 of 1969 on the file of the Additional Civil Judge, Aligarh. The respondent is the defendant. The suit was filed by the plaintiff appellant seeking reconveyance of the property covered by the sale-deed dated 15.7.1964 executed by the plaintiff in favour of the defendant and requiring the defendant to perform the agreement of reconveyance specifically as entered into in the joint application of the plaintiff and defendant dated 20.11.1963 filed in the Insolvency Court and in default praying that the reconveyance deed may be executed by the Court. The extent of land is 5 Bighas and 7 Bighas in village Jarothi.2. The trial court decreed the suit in favour of the plaintiff on 2.1.1970 on condition of the plaintiff paying back Rs. 7000 to the defendant. The said decree was affirmed by the first appellate court on 10.12.1975. However, the Second Appeal 175 of 1976 preferred by the defendant was allowed...
Tag this Judgment!Court : Karnataka
Reported in : (1999)156CTR(Kar)327
ORDERAshok Bhan, J.This judgment shall dispose of WA 3783/1995 arising from the order passed in WP No. 15449/1995 relating to the assessment year 1992-93, 1TRC No. 440/1998 also related to the assessment year 1992-93, WP No. 18303/1996 relating to the assessment year 1991-92 and WP No. 12270/1996 relating to the assessment year 1993-94, as the central dispute between the parties in these cases is same/similar. Difference of facts leading to multiple and divergent proceedings is being indicated. Due to multiple and divergent proceedings different reliefs have to be given which are also being indicated. Facts in different cases are referred to in the order in which they were argued before us by the counsel for the parties.2. At the first instance arguments were addressed in the reference petition ITRC No. 440/1998 relating to the assessment year 1992-93 and facts are narrated from that. Since the writ appeal also relates to the same assessment year facts leading to the filing of the writ...
Tag this Judgment!Court : Supreme Court of India
Reported in : 1999(2)ALD(Cri)481; 1999(2)ALT(Cri)439; 1999CriLJ5002; II(1999)DMC605SC; JT1999(6)SC264; 1999(5)SCALE206; 1999(2)LC1389(SC)
ORDERNanavati, J.1. The appellant has been convicted under Sections 302 and 498A IPC, for causing death of his wife by pouring kerosene over her body and setting her ablaze. The High Court dismissed the appeal as it did not find any good reason to interfere with the judgment of the trial Court.2. We have gone through the evidence and we find that all the eight dying declarations are almost consistent. One of them was made to Doctor H.S. Maharaj (P.W.-1) to whom she was taken for treatment. He has clearly deposed that soon after Meena was admitted in the hospital at 7.30 a.m., she had told him that her husband had poured kerosene on her clothes and set her ablaze. This was told to the doctor when he had tried to ascertain from her how she had received burns. The doctor made a note of it the case papers (Ex. 14). The evidence of Dr. Maharaj thus receives support from contemporaneous document. The doctor had no reason to falsely depose against the accused or to prepare false case papers.3...
Tag this Judgment!Court : Guwahati
J.N. Sarma, J. 1. These cases raise the question of legality, validity and constitutionality of Recovery of Debts Due to Banks and Financial Institution Act, 1993 (hereinafter called 'the Act'), and other actions related to the Debt Recovery Tribunal at Guwahati constituted under the Act ('Tribunal' hereinafter). 2. In all 350 cases were filed before the Debt Recovery Tribunal at Guwahati and out of such proceedings 211 writ petitions were filed before this court and stay was granted in those cases. There are some cases five in number arising out of cases filed by co-operative banks for recovery of their dues. The Debt Recovery Tribunal entertained them. The borrowers/ debtors have challenged this action on the ground that the Tribunal does not have the power to decide a suit filed by a co-operative bank, as the definition of 'bank' in the relevant Act does not cover a co-operative bank. These cases are separated from this bunch and they have been heard separately and separate judgm...
Tag this Judgment!Court : Karnataka
Reported in : [2001]121STC175(Kar)
V.K. SINGHAL, J. 1. All these appeals are disposed of by this common judgment since the controversy is common.2. The facts of Keshoram Surindranath Photo-Mag (P) Ltd., are taken into consideration. The appellant carries on the business of taking photographs and supplying prints thereof, making enlargements from negatives given by the customers and preparing positive prints from the negatives brought by the customers. A consolidated amount is charged depending upon the work involved and the size and number of prints required. It is contended that the photographs of one person cannot be sold to another as it is a non-marketable commodity and the contract is one of pure skill and labour from which the desired results are obtained. After the photograph is taken or film is 'received developing and processing of the film is done under controlled temperature, chemical involvement and time-limit. The quality of print is the result of technical knowledge and expertise. After the film is exposed...
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