Court : Supreme Court of India
Decided on : May-06-2008
Reported in : 2008BusLR469(SC); (2008)216CTR(SC)289; [2008]301ITR309(SC); 2008(8)SCALE223; 2008AIRSCW4096
S.B. Sinha, J.1. Leave granted.2. Interpretation and/or application of the provisions of Section 115WB of the Income Tax Act, 1961 (for short, 'the Act') providing for imposition of tax on 'fringe benefits' is in question herein.3. Before embarking upon the said question, however, we may notice the basic fact of the matter.Appellant is incorporated under the laws of the Commonwealth of Australia. It is engaged in the business of providing Mobile Offshore Drilling Rig (MODR) along with crew on a day rate charter hire basis to drill offshore wells. The MODR operates offshore (upto 200 nautical miles off the coast of India). Allegedly, having regard to the harsh working environment and purported to be in line with global practices typical to such industry, the employees who may be residents of various countries including Australia, USA, UK, France etc. work on the MODR on a 'commuter basis'. They come to India, stay in the Rig for 28 days and go back to their own country being their place...
Tag this Judgment!Court : Supreme Court of India
Decided on : May-27-2008
Reported in : AIR2008SC2763; 2008(4)ALD11(SC); 2008(4)AWC3426(SC); 2008(56)BLJR2012; (SCSuppl)2008(4)CHN201; 2008(4)CTC355; (2008)7MLJ826(SC); 2008(8)SCALE698; 2008(2)LC733(SC); 2008AIRSCW4595; 2008(3)CivilLJ470; 2008(4)Supreme153; 2008(3)LH(SC)2237
S.B. Sinha, J.1. Leave granted.2. Whether a disciple attached to a Mahant in one of the establishments run by a Religious Trust will have locus standi to maintain an appeal from an order of the District Judge allowing an application filed by the Trust under Section 92(1)(f) of the Code of Civil Procedure, 1908 (for short, 'the Code') is the short question which arises for consideration in this appeal. 3. One Swami Sarupanand was the founder of the Math. He was disciple of Swami Advaitanand. The latter was a religious preceptor of great learning and had a large following. Swami Sarupanand took his Samadhi at Meerut in March 1936 and according to his wishes Swami Atmavivekanand became the Mahant. He was succeeded by Swami Harsewanand who in turn was succeeded by Swami Harshankaranand. Swami Harshankaranand died on 22.02.1993. He had three disciples; Sarnanand, Premanand and Smt. Tapesara. Premanand died on 10.06.2005. He was succeeded by Swami Shankaranand. Appellant is said to have succ...
Tag this Judgment!Court : Supreme Court of India
Decided on : Oct-20-2008
Reported in : 2008(6)ALT46(SC); 2008(2)CTLJ479(SC); [2009(1)JCR110(SC)]; JT2008(12)SC371; 2008(14)SCALE476:2008AIRSCW94
Arijit Pasayat, J.1. Since common points are involved in these appeals, they are disposed of by this common judgment.2. Writ Petitions were filed by the appellants before the Andhra Pradesh High Court praying for quashing the order passed by the State Government in Memorandum No. 8817/M.II(1)/2001-6, dated 4.2.2002 and the consequent demand notice issued by the Director of Mines and Geology and the proceedings of the Deputy Director, Mines and Geology. The appellant in each case is engaged in the business of construction, engineering and civil works. In each case the appellant had participated in the tenders invited by the Bharat Heavy Electricals Ltd. (in short `BHEL') for the purpose of executing their part of the contract which is with NTPC for levelling and grading. BHEL had awarded the contract to the appellant- company for execution of the work. According to the appellant, the material required for the purpose of execution of the contract in terms of the specifications prescribed...
Tag this Judgment!Court : Supreme Court of India
Decided on : Mar-07-2008
Reported in : AIR2008SC1661; JT2008(13)SC648; 2008(3)SCALE416; 2008AIRSCW1882
S.B. Sinha, J.1. These Appeals arising out of a common judgment.2. We would, at the outset, place on record that three trials were held one after the other and the judgments therein were delivered also one after the other in relation to an incident which took place one after the other but wherefor only one First Information Report had been lodged.3. On or about 30th June, 1999 at 2.30 p.m., Rachhpal Singh along with Sawinder Singh and Hardev Singh had an altercation with one Resham Singh S/o Subeg Singh. Rachhpal Singh inflicted a knife injury on the right wrist and chest of Resham Singh. He picked up the knife from which was with Pargat Singh II S/o Shangara Singh who was accompanying him. Resham Singh fell down. Hardev Singh and Sawinder Singh also allegedly inflicted 'dang' blows on Resham Singh. An alarm was raised by Resham Singh's father Subeg Singh. Resham Singh died on the spot.The said incident is the subject matter of Criminal Appeal No. 326 of 2007.4. As an off shoot to the ...
Tag this Judgment!Court : Supreme Court of India
Decided on : Mar-07-2008
Reported in : JT2008(13)SC613; 2008(4)SCALE125; (2008)13VST538(SC); 2008AIRSCW2233
S.B. Sinha, J.Leave granted.1. Appellant is a company registered under the Companies Act, 1956. It runs a distillery. It obtained a licence under the trade name of 'Normandy Breweries and Distilleries' for manufacture of liquor under the Kerala Abkari Act (1 of 1077).2. It was registered as a dealer both under the Kerala General Sales Tax Act (the Act) as also under the Central Sales Tax Act.3. It demised the factory in favour of one 'Eagle Distillery (P) Ltd.' (Lessee) by a Deed of Lease dated 1st December, 1984, wherefor requisite approval was granted by the Government of Kerala on or about 27th April, 1985.4. The Sales Tax Authorities were intimated thereabout by communications dated 4th May, 1985 and 30th May, 1985.The said letters read as under:'4th May, 1985I am writing this letter to inform you that I have leased out the Distillery unit in Cheemeni, Kasargod District to Eagle Distilleries Pvt. Ltd., having their registered office at Bangalore, Karnataka, for a period of 5 years ...
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-29-2008
Reported in : AIR2008SC2177; 2008(4)ALLMR(SC)408; 2008(3)AWC2772(SC); (SCSuppl)2008(3)CHN86; 2008(4)CTC649; 2008(8)SCALE185; (2008)5SCC194; 2008AIRSCW3344; 2008AIRSCW3344
S.B. Sinha, J.1. Leave granted.2. Interpretation and application of Section 29 of the State Financial Corporations Act, 1951 (for short 'the Act') is the core question involved herein. 3. Before, however, adverting to the said question, we may notice the basic factual matrix of the matter. Appellant No. 1 is a partnership firm. It was constituted in the year 1973. It established a factory at Kadrabad in the town of Modi Nagar, U.P. A loan of Rs. 3.96 lakhs was applied for but a sum of Rs. 3.14 lakhs was sanctioned in 1974. Appellant No. 1 was in possession of 1100 sq. yards in Khasra Plot No. 397M, Khata No. 80 situated in Village Kadrabad Pargana Jalalabad. The factory is situated on a land measuring 800 sq. yards. The schedule of the land which was the subject matter of mortgage in favour of the respondent - Corporation reads as under:All that piece or parcel of land measuring 800 sq. yards out of Seven Biswas and Five Bigamain, bearing Khasra plot number 397 M Khata No. 80, situate ...
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-30-2008
Reported in : AIR2008SC3182; 2008(5)CTC554; [2008(118)FLR438]; (2008)IIILLJ584SC; (2008)7MLJ490(SC); 2008(7)SCALE726; 2009(1)SLJ129(SC)
S.B. Sinha, J.1. Leave granted in both the matters.2. These two appeals arise out of a judgment and order dated 20th May, 2005 rendered by the Division Bench of the Orissa High Court at Cuttack in WP No. 2333 of 1991.3. Writ Petitioner (Respondent in appeal arising out of SLP ) No. 18997 of 2005 and Appellant in the connected appeal) was appointed as a Management Trainee in the Punjab National Bank (Bank). She was duly selected by the Banking Service Recruitment Board, Delhi. An offer of appointment was made to her favour on or about 28th July, 1986 inter alia on the following terms and conditions:2. TRAINING/PROBATION/CONFIRMATIONYou will be on training/probation for a period of 2 years from the date of your joining the Bank and you will be considered for confirmation in the service, subject to your satisfactory report on your training, passing Bank's confirmation test and receipt of satisfactory report from the Police authorities about your character and antecedents. You may also be ...
Tag this Judgment!Court : Supreme Court of India
Decided on : May-14-2008
Reported in : 2008(8)SCALE106; 2008AIRSCW6743
S.B. Sinha, J.1. The core question involved in this appeal is the effect of the application of internal circulars issued by the Department of Telecommunications (DOT) in the contracts entered into by and between the parties hereto in respect of as regards inter-connection links provided by it.2. Civil Appeal Nos. 6341-6342 of 2003, 1 of 2004, 537 of 2004 and 2015 of 2004 involve the question of payment of charges. Civil Appeal No. 6375 of 2003 involves the question as to the effect of pre-mature surrender of fifteen leased circuits of 2 MBPS which had been obtained by BPL from DOT during the period January 1997 to June 1998. Civil Appeal No. 3448 of 2006 involves a dispute in relation to minimum guarantee period for 2 MBPS leaded lines.3. Judgments were delivered by the Telecom Disputes Settlement and Appellate Tribunal, New Delhi (TDSAT) on various dates, viz., 1.04.2003, 17.02.2003, 8.09.2003 and 3.03.2006.4. Before, however, we consider the views taken by the Tribunal, we may notice...
Tag this Judgment!Court : Supreme Court of India
Decided on : Jul-24-2008
Reported in : 2008(2)ALD(Cri)301; 2008(3)ALT(Cri)472; JT2008(8)SC411; 2008(10)SCALE536; 2008AIRSCW5578; 2008(3)Crimes141; 2008(4)LH(SC)2972
Arijit Pasayat, J.1. Challenge in this appeal is to the judgment of a Division Bench of the Allahabad High Court allowing the appeal filed by the State of U.P. questioning the judgment of acquittal passed by learned Additional Sessions Judge, Special Judge (E.C. Act), Mainpuri in Sessions Trial No. 169 of 1993. Two persons i.e. the present appellant and his wife Smt. Kapoori Devi were tried for offence punishable under Section 302 read with Section 34 of the Indian Penal Code, 1860 (in short the `IPC') for the murder of one Jagat Singh (hereinafter referred to as the `deceased'). The trial Court directed acquittal of the appellant primarily on the ground that there was discrepancy between the ocular evidence and the medical evidence, independent witnesses were not examined. In appeal filed by the State, the High Court held that while the acquittal of Smt. Kapoori Devi (A-2) was correct, the same was not sustainable so far as the present appellant is concerned.2. Background facts in a n...
Tag this Judgment!Court : Supreme Court of India
Decided on : Mar-13-2008
Reported in : AIR2008SC1797; 2008(2)ALLMR(SC)827; [2008]143CompCas176(SC); [2008(3)JCR142(SC)]; JT2008(4)SC183; 2008(4)KarLJ56; (2008)5MLJ713(SC); 2008(4)SCALE473; (2008)5SCC176; 2008(3)CivilLJ896; 2008(3)AIRKarR280; 2008AIRSCW2480
S.B. Sinha, J.INTRODUCTION1. Interpretation of Section 29 vis-`a-vis Section 31 of the State Financial Corporations Act, 1951 (for short 'the Act') is in question in these appeals which arise out of a judgment and order dated 26.03.2003 passed by a Division Bench of the Karnataka High Court in Writ Petition Nos. 37209 & 37907 of 2000, 24452 of 2001, 13354 and 16614 of 2002.FACTUAL BACKDROP2. Respondents herein furnished sureties and/ or guarantees in respect of the loans taken by the industrial concerns (Respondent - Company) We may notice the fact of the matter from the case of AP Rocks Private Limited (Writ Petition No. 37209 and 30907 of 2000) before the High Court. AP Rocks Private Limited is an industrial concern. It approached the appellant - Corporation for grant of loan in the form of non-convertible debenture facility to the extent of 100 lakhs to meet its working capital requirements. 3. Respondents who were Directors of Company executed deeds of guarantee dated 15.05.1996 an...
Tag this Judgment!