Court : Delhi
Decided on : Jan-22-1976
Reported in : [1978]48CompCas277(Delhi)
S.S. Chadha, J. 1. The plaintiff has instituted the present suit for the recovery of Rs. 1,85,784.86 comprising of Rs. 1,27,373 as principal and Rs. 58,411.46 as interest by way of damages against the defendant bank in the following circumstances.2. A contract for the supply of ground-sheets was entered into on October 1, 1945, between the late Department of Supply of the Dominion of India and one Rati Lal Kameshwar Lal Bhatt of Bombay, who has been carrying on business under the name and style of M/s. R.K. Bhatt, by acceptance of tender No. SY/43488/SUP-I/R-2/1194. The quantity of the ground-sheets was reduced to 31,450 by letter dated April 21, 1947, the price whereof amounted to Rs. 2,34,892-3-0. The contractor M/s. R.K. Bhatt obtained payment of the full price payable in respect of 31,450 ground-sheets supplied by him under the said contract between April 28, 1947, and August 6, 1947.3. It is alleged in the plaint that one Mohinder Pal Singhal who was employed at the relevant time ...
Tag this Judgment!Court : Chennai
Decided on : Feb-05-1976
Reported in : (1977)ILLJ132Mad
K. Veeraswami, C.J.1. Whether the Pasteur Institute of Southern India, Coonoor, and the Council of Scientific and Industrial Research, Madras, arc industries within the meaning of the Industrial Disputes Act, 1947 is the common question for decision in these otherwise unrelated matters. By an order dated May 22, 1970, the State Government declined to refer for adjudication the non-employment of one A. Jesudoss in the Institute, and certain demands raised by its work-men through the Institute Staff Union. The Government did so on the view that the institution could not be considered as an industry for the purposes of Section 2(j) of the Industrial Disputes Act. The Staff Union unsuccesstully moved under Article 226 of the Constitution for a direction to the State Government to reconsider the question of making a reference. 'That is the subject-matter of the will appeal. The Additional Registered of Trade Unions, Madras, by an older dated July 24, 1973, cancelled the registration dated A...
Tag this Judgment!Court : Gujarat
Decided on : Feb-12-1976
Reported in : AIR1978Guj13; (1977)GLR424
1. The plaintiffs appellants filed Civil Suit No. 2736 of 1975 in the City Civil Court, Ahmedabad on Sept. 10, 1975 claiming a permanent injunction against the defendants respondents restraining them from exhibiting the cinematographic picture named 'Jai Santoshl Maa'. Defendant-respondent No. 1 is a name and style of business carried on by defendant-respondent No. 2, who had produced the said movie. Defendant-respondent No. 3 is the Director of the movie and defendant respondent No. 4 had written the Them thereof Defendant-respondent No. 5 is the distributor and defendants-respondents Nos. 6 to 14 are the theatres wherein the aforesaid movie was exhibited in the City of Ahmedabad After filing of the suit the plaintiffs to* out a notice of motion for a temporary injunction restraining the exhibition of the movie by the defendants. On notice being given to the defendants, they appeared and showed cause. After hearing both the parties the learned City Civil Judge discharged the rule on t...
Tag this Judgment!Court : Kolkata
Decided on : Mar-02-1976
Reported in : [1977]107ITR253(Cal)
Sabyasachi Mukharji, J.1. I am concerned in this application withthe validity of the notice under Section 154 of the Income-tax Act, 1961,issued on 15th November, 1971. The notice relates to the assessment year1963-64, the relevant accounting year for which ended on 31st March, 1963,The petitioner was assessed under Section 143(3) of the Income-tax Act,1961, in which the petitioner's total income was computed at Rs. 96,03,460.The petitioner is a public limited company and carries on business, interalia, of manufacturing textile goods and chemical products. During theperiod relevant for the assessment year 1960-61, the petitioner had set up anew unit for manufacturing, inter alia, soda ash, caustic soda and otherchemicals at Porbandar in Saurashtra. In the order of assessment for theassessment year 1963-64, the Income-tax Officer had allowed to thepetitioner relief under Section 84 of the Income-tax Act, 1961, as it stood inthe relevant year in respect of the said chemical unit set up a...
Tag this Judgment!Court : Mumbai
Decided on : Mar-07-1976
Reported in : [1977]110ITR227(Bom)
Kantawala, C.J.1. By this reference under section 66(1) of the Indian Income-tax Act, 1922, the following three questions are referred for our determination :'1. Whether, on the facts and in the circumstances of the case, the maternity homes and the Versova property named 'Abhay' were duly transferred by Dr. M. R. Divekar and his wife in favour of trustees under the indenture of the trust dated August 23, 1954 2. Whether, on the facts and in the circumstances of the case, the income from the running of the maternity homes was rightly assessed to tax in the hands of the trustees in the status of association of persons 3. Whether, on the facts and in the circumstances of the case, the salary of Rs. 7,500 paid by the assessee to Dr. Mrs. Nalini M. Divekar was allowable as an admissible deduction in the computation of the income of the assessee-A.O.P. ?' 2. These questions in this reference relate to the assessment year 1956-57 and they arise out of an indenture of trust created by Dr. Div...
Tag this Judgment!Court : Gujarat
Decided on : Mar-17-1976
Reported in : 1976ACJ464; AIR1977Guj146; (1977)0GLR467
ORDER1. An unfortunate and illiterate widow belonging to a scheduled tribe, whose husband died in a motor vehicle accident, has been driven to this Court because her petition claiming compensation has been rejected on the ground that it was barred by limitation and that no sufficient cause for condonation of delay was made out. The circumstances (to be presently mentioned) under which the delay was occasioned speak for themselves and it is somewhat strange and agonizing that the second opponent (Gujarat State Road Transport Corporation) should have shown such determined diligence in setting up the plea of limitation under those circumstances against a person like the Petitioner.2. In the course of an accident which occurred on November 15,1972 the husband of the petitioner was killed. The vehicle involved in the accident is owned by the second opponent. The petitioner filed a claim petition before the Motor Accident Claims Tribunal, Broach on March 17, 1973, that is to say well within ...
Tag this Judgment!Court : Supreme Court of India
Decided on : Mar-23-1976
Reported in : AIR1976SC2283; (1977)1SCC70; [1976]3SCR832
V.R. Krishna Iyer, J.1. The first two civil appeals based on admitted, abbreviated facts, revolving round the election of the President of the Bassein Council (and the third raises virtually the same point but refers to the Bhibandi Municipal Council) under the Maharashtra Municipalities Act, 1965 (the Municipal Act, for short) has led to long and intricate argument thanks partly to the haziness and incongruity of the statutory provisions, and the hard job of harmonizing and illumining which, by interpretative effort, has drained us of our faith in the blessings of simplicity certainty and consistency in Indian codified law. We may pardonably but hopefully, permit ourselves by way of constructive criticism of perfunctory codification-a proliferating source of litigation that it was once thought. With a Code, all our troubles and cares would magically vanish. The law codified, would become stable, predictable and certain. The rules of law, purified, would be accessible to, and understoo...
Tag this Judgment!Court : US Supreme Court
Decided on : Mar-24-1976
Abbott Laboratories v. Portland Retail Druggists - 425 U.S. 1 (1976) U.S. Supreme Court Abbott Laboratories v. Portland Retail Druggists, 425 U.S. 1 (1976) Abbott Laboratories v. Portland Retail Druggists Assn., Inc. No. 74-1274 Argued December 16, 1975 Decided March 24, 1976 425 U.S. 1 CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT Syllabus Respondent, as assignee of more than 60 commercial pharmacies, brought this antitrust action against petitioner manufacturers, charging that, by selling drugs to certain hospitals, each of which has a pharmacy, at prices lower than those charged to respondent's assignors, petitioners violated the Robinson-Patman Act, which makes it unlawful for one engaged in commerce to discriminate in price between different purchasers of like commodities where "the effect . . . may be substantially to lessen competition." 15 U.S.C. 13(a). Petitioners claimed that the challenged sales were exempt under the Nonprofit Institutio...
Tag this Judgment!Court : Mumbai
Decided on : Mar-24-1976
Reported in : AIR1976Bom433; (1977)79BOMLR73; 1977MhLJ144
1. This is an appeal by the husband, who has been unsuccessful in both Courts below. Very few facts are necessary for appreciation of the controversy arising in the appeal. Both the principal parties viz. the appellant and respondent No. 1, as well as respondent No. 2, are Hindus governed by the Hindu Law. In 1934 the appellant was married to respondent No. 2 according to Hindu rites and they lived as husband and wife. The appellant did not have any child by respondent No. 2. On 24th May 1959 the appellant went through a ceremony of marriage according to Hindu rites with respondent No. 1. A the time when this ceremony was gone through by the parties, respondent No. 2 was alive and she is still alive; and the marriage between the appellant and respondent No. 2 was subsisting then the is still subsisting. There is no dispute at this stage that the fact found show that in March 1963 the appellant and respondent No. 2 drove away respondent No. 1 and since then she has been residing with he...
Tag this Judgment!Court : Chennai
Decided on : Apr-06-1976
Reported in : [1978]111ITR375(Mad)
SETHURAMAN J. - This is a reference under section 256(1) of the Income-tax Act of 1961. The assessee is a co-operative society engaged in the marketing of the agricultural produce of its members. It is exempt from income-tax and super-tax in respect of profits and gains of the business carried on by it by virtue of sections 81 and 99 of the Income-tax Act, 1961, as it was in force in the relevant year. We are considering in this reference the assessment for the assessment year 1963-64. The Income-tax Officer made an assessment on the assessee on 20th of August, 1963, computing the total income as follows :Interest on securitiesBusinessOther sourcesRs.Rs.Rs.1,7232,40,695236Total income Rs. 2,42,654As mentioned earlier, since the assessee was not liable to income-tax and super-tax with reference to its business profits, the Income-tax Officer levied the tax on the aggregate of interest from securities, Rs.1,723, and other sources, Rs. 236, in all Rs. 1,959. The tax was worked out as foll...
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