Court : Supreme Court of India
Reported in : AIR1997SC2523; [1997]226ITR625(SC); JT1997(5)SC529; 1997(4)SCALE271; (1997)5SCC482; [1997]Supp1SCR394
ORDERK. Venkataswami. J.1. In all these cases the scope of Section 22 of the Income Tax Act, 1961 (hereinafter called the 'Act') arises for consideration.2. Brief facts are necessary to appreciate the question that arises for our consideration.3. The respondent in Tax Reference Case Nos. 9-10/86 is a company and an assessee under the Act (hereinafter called the 'assessee'). It owns four flats bearing Nos. 231, 232, 241 and 242 in a building call as 'Silver Arch' on Nepeansea Road, Bombay. The builders of the said building are M/s. Malabar Industries Pvt. Ltd. Out of the four aforesaid flats, two were directly purchased by the respondent-company from the builders and the other two were purchased by its sister concern and subsequently by the assessee. The possession of the flats was taken after payment of consideration in full some time in August, 1973. It is common ground that all these flats have been let out to various persons. The rental income from these flats was included in the Re...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2004SC346; 2004(3)BLJR1971; 2004CriLJ2050; (2004)2GLR1078; JT2004(Suppl1)SC94; 2004(4)SCALE375; (2004)4SCC158; 2004(2)LC1041(SC)
Arijit Pasayat, J. 1. Leave granted.2. The present appeals have several unusual features and some of them pose very serious questions of far reaching consequences. The case is commonly to be known as ''best Bakery Case''. One of the appeals is by Zahira who claims to be an eye-witness to macabre killings allegedly as a result of communal frenzy. She made statements and filed affidavits after completion of trial and judgment by the trial Court, alleging that during trial she was forced to depose falsely and turn hostile on account of threats and coercion. That raises an important issue regarding witness protection besides the quality and credibility of the evidence before Court. The other rather unusual question interestingly raised by the State of Gujarat itself relates to improper conduct of trial by the public prosecutor. Last, but not the least that the role of the investigating agency itself was perfunctory and not impartial. Though its role is perceived differently by the parties,...
Tag this Judgment!Court : Supreme Court of India
Reported in : JT1995(3)SC136; 1995(2)SCALE401; (1995)4SCC104; (1995)2UPLBEC937
P.B. Sawant, J.1. The short question involved in these matters is whether after the coming into force of the All India Council for Technical Education Act, 1987 [hereinafter referred to as the 'Central Act'] the State Government has power to grant and withdraw permission to start a technical institution as defined in the Central Act. In the present case, the technical institutions with which we are concerned are the respondent Engineering Colleges which are being run in the State of Tamil Nadu.2. To understand the issue, we will refer to the facts in C.A. Nos. 1634-35/1990 1634-35/1990 . The State Government under G.O.M. No. 429 dated 17th April, 1984 issued by the Education, Science and Technology Department had permitted private managements to start new Engineering Colleges under the self-financing scheme without any financial commitment to the Government, but subject to the fulfilment of certain conditions. The first respondent, viz. Adhiyaman Educational Research Institute [for sho...
Tag this Judgment!Court : Supreme Court of India
G. S. Singhvi, J. 1. Leave granted. 2. The importance of teachers and their training has been highlighted time and again by eminent educationists and leaders of society. The Courts have also laid considerable emphasis on the dire need of having qualified teachers in schools and colleges. 2.1 In Ahmedabad St. Xavier's College Society v. State of Gujarat (1974) 1 SCC 717, A.N. Ray, C.J., observed: Educational institutions are temples of learning. The virtues of human intelligence are mastered and harmonised by education. Where there is complete harmony between the teacher and the taught, where the teacher imparts and the student receives, where there is complete dedication of the teacher and the taught in learning, where there is discipline between the teacher and the taught, where both are worshippers of learning, no discord or challenge will arise. An educational institution runs smoothly when the teacher and the taught are engaged in the common ideal of pursuit of knowledge. It is, th...
Tag this Judgment!Court : Supreme Court of India
Reported in : 2006(4)BomCR773; JT2006(4)SC201; 2006(3)SCALE675; (2006)9SCC1
C.K. Thakkar, J.1. Leave granted.2. The present appeals are directed against the judgment and order passed by the High Court of judicature at Bombay, on September 28, 2005 in Writ Petition Nos. 6172 of 2005, 4769 of 2005 and cognate matters. Writ Petition No.4769 of 2005 was filed by Sant Dnyaneshwar Shikshan Shastra Mahavidyalaya for an appropriate writ, direction or order, quashing and setting aside the order dated December 28, 2004 passed by the State of Maharashtra by which the petitioner was informed that the State of Maharashtra had taken a policy decision not to grant 'No Objection Certificate' ('NOC' for short) to any institution for starting new B.Ed. college for the academic year 2005-06. It was also decided to communicate the said policy decision to the Maharashtra University stating that if necessity will arise in the next year, applications for the institutions would be considered at that time. A decision was also taken to bring it to the notice of National Council for Tea...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1993SC2178; JT1993(1)SC474; 1992(2)SCALE703; (1993)1SCC645; [1993]1SCR594
ORDER1. We have had the benefit of going through the two judgments of our learned Brothers B.P. Jeevan Reddy and S. Mohan, JJ. We are in agreement with the judgment of Brother B.P. Jeevan Reddy, J. except to the extent indicated below.2. The question which arose in the case of Miss Mohini Jain v. State of Karnataka: : [1992]3SCR658 , as also in the present cases before us, is whether a citizen has a Fundamental Right to education for a medical, engineering or other professional degree. The question whether the right to primary education, as mentioned in Article 45 of the Constitution of India, is a Fundamental Right under Article 21 did not arise in Mohini Jain's case and no finding or observation on that question was called for. It was contended before us that since a positive finding on that question was recorded in Mohini Join's case it becomes necessary to consider its correctness on merits. We do not think so.3. Learned arguments were addressed in support of and against the afores...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2005SC2014; 2005(2)ALD69(SC); 2005(3)CTC555; 2005(2)ESC184; JT2005(2)SC521; 2005(2)KLT154(SC); (2005)3SCC212; (2005)2UPLBEC1647
K.G. Balakrishnan, J.1. These appeals are filed by the State of Andhra Pradesh challenging the decision of the Division Bench of the High Court of Andhra Pradesh in Writ Appeal Nos. 1571 of 1997; 84 of 1998; and 85 of 1998. By the impugned Judgment, the Division Bench partly confirmed the judgment of the learned Single Judge and held that Section 20(3)(a)(i) of the Andhra Pradesh Education Act, 1982 (in short 'the A.P. Act') is void and inoperative and the State Government had no legislative competence to pass such a legislation as the State provision was in the field already occupied by the enactment made by the Parliament, namely, All India Council of Technical Education Act, 1987 (hereinafter being referred to 'AICTE Act'). It was held that in view of Section 10 of the AICTE Act with regard to establishment of technical institutions in general, the said special enactment legislated by the Parliament would prevail over the A.P. Act to the extent of its repugnancy.2. The Writ Petition...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2004SC4016; 2005(5)ALLMR(SC)353; (2004)3CompLJ199(SC); JT2004(4)SC181; 2004(3)SCALE396; (2004)12SCC118
Y.K. Sabharwal, J. 1. The main question to be examined in these matters is whether the mining activity in area upto 5 kilometers from the Delhi-Haryana border on the Haryana side of the ridge and also in the Aravalli hills causes environment degradation and what directions are required to be issued. The background in which the question has come up for consideration may first be noticed.2. The Haryana Pollution Control Board (HPCB) was directed by orders of this Court dated 20th November, 1995 to inspect and ascertain the impact of mining operation on the Badkal Lake and Surajkund - ecologically sensitive area falling within the State of Haryana. In the report that was submitted, it was stated that explosives are being used for rock blasting for the purpose of mining; unscientific mining operation was resulting in lying of overburden materials (topsoil and murmur remain) haphazardly; and deep mining for extracting silica sand lumps is causing ecological disaster as these mines lie un re...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2003SC1956; 2003(3)ALT1(SC); 2003(3)SCALE88; (2003)9SCC564; [2003]2SCR832; (2003)2UPLBEC1001
S.B. Sinha, J.1. Whether the State of Andhra Pradesh had the legislative competenceto enact Andhra Pradesh State Council of Higher Education Act, 1988 (Act16 of 1988) (hereinafter called as 'the 1988 Act') is the core questioninvolved in these appeals which arise out of a judgment and order passed bythe Andhra Pradesh High Court in Writ Petition No. 17222 of 1988. 2. The fact leading to filing of the Writ Petition by the respondent herein questioning the vires of the 1988 Act arose in the following circumstances:3. The Central Government evolved a National Education Policy in the year 1986 pursuant whereto and in furtherance whereof, recommendations were made for creating a State Level Planning for coordination of the High Education through Councils of Higher Education. Such councils were proposed to be set up as statutory bodies having regard to the fact that there did not exist any effective machinery for planning and coordination of higher education at the State level vis-a-vis impl...
Tag this Judgment!Court : Supreme Court of India
Reported in : (2006)4CompLJ450(SC); 111(2004)DLT345(SC); 2004(5)SCALE405; (2004)6SCC588
Y.K. Sabharwal, J. 1. This case about unauthorized industrial activity in Delhi in residential area has a protracted background. The present examination is confined to the issue of industrial activity in residential/non-conforming areas to decide what directions may be issued to put an end to such illegal activity. As a result of orders passed from time to time, hazardous and noxious industries and heavy and large industries ('H' Category) have been shifted out of Delhi. Some of extensive industries ('F' category) have also been shifted out of Delhi. As per the State Government, non-polluting 'F' category industries have not been yet shifted. The question is what should be done about continued unauthorized use contrary to Master Plan and Zonal Plan by remaining 'F' category and 'B' to 'E' category (light and service industries) and household industries ('A' category industries). These industries are continuing in residential/non-conforming areas. Such activity is mostly in residential ...
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