Court : Supreme Court of India
Reported in : 1965(0)KLT1219(SC); [1966]2SCR361; [1966]17STC338(SC)
Sikri, J.1. This appeal by special leave is directed against the judgment of the High Court of Kerala in Tax Revenue Case No. 44 of 1960. 2. The respondent, N. Sami Iyer, hereinafter referred to as the assessee, is a dealer in tobacco. He objected to the assessment of the turnover of Rs. 7,757.54 for the assessment year 1957-58, inter alia, on the ground that the goods were the subject-matter of purchases which had already been assessed at the point of purchase in the hands of the assessee. He failed before the Sales Tax authorities, but in a revision the High Court accepted his contention and held that this turnover was not liable to tax. 3. In order to appreciate the contention of the appellant it is necessary to mention a few facts. During the period April 1, 1957 to September 30, 1957, the assessee was residing in Malabar and in this area the Madras General Sales Tax Act (9 of 1939) applied. Section 3(5) of this Act provides : 'The taxes under sub-sections (1), (1-A) and (2) shall ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1220; [1966]2SCR770
Gajendragadkar, C.J.1. The appellant, Edwingson Bareh, belongs to the village of Barato in Jowai area of the United Khasi-Jaintia Hills District in Assam. He is an elector from the said area to the District Council of the said United Khasi-Jaintia Hills District. In fact, he was elected as a member to the said District Council from Nongjngi Constituency (No. 23). This constituency fell within the Jowai area of the said District. Later, the appellant was elected as Chief Executive Member of the District Council in March, 1963. By virtue of his office, he draws a monthly salary and other allowances under the provisions of the United Khasi-Jaintia Hills District Council Chairman's, Deputy Chairman's and Executive Member's Salaries and Allowances Act, 1953. He is entitled to hold the said office till a new District Council is elected and takes over. 2. On the 26th January, 1950, when the Constitution came into force, the United Khasi-Jaintia Hills District was formed as one of the Tribal A...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC905; 1966MhLJ929(SC); [1966]2SCR854; [1966]17STC343(SC)
Shah, J. 1. By order dated April 17, 1952, the respondent Haji Hasan Dada was assessed by the Assistant Commissioner or Sales Tax, Nagpur Region, to pay tax under the Central Provinces & Berar Sales Tax Act 21 of 1947 on the turnover from his business in yarn for the period November 13, 1947 to November 1, 1948. The respondent paid the amount of tax assessed on July 8, 1952. Thereafter relying upon s. 13 of the C.P. & Berar Sales Tax Act, 1947 he applied on November 20, 1952 to the Assistant Commissioner of Sales Tax for an order refunding Rs. 873/10/- on the plea that in the turnover of his business were included dyeing charges which were not taxable under the Act, and which since the order of assessment were held by the Board of Revenue to be not taxable. The Assistant Commissioner rejected the application, and the order was confirmed by the Commissioner of Sales Tax in appeal. The Board of Revenue, Madhya Pradesh, however, set aside the order and ordered that the case be returned to...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1153; [1966]2SCR845; [1966]17STC348(SC)
Ramaswami, J. 1. This appeal is brought by Special Leave against the judgment of the High Court of Judicature at Bombay dated April 23, 1962 on a reference by the Bombay Sales Tax Tribunal under s. 34(1) of the Bombay Sales Tax Act, 1953. 2. The appellant is a manufacturer of footwear in Bombay. During the assessment year April 1, 1954 to March 31, 1955, the appellant purchased rubber from certain dealers residing in the State of Cochin. These purchases were assessed to purchase tax by the Sales Tax Officer under s. 10(a) of the Bombay Sales Tax Act (Bombay Act III of 1953 - hereinafter referred to as the Act) as they were made 'from a person who is not a registered dealer'. The Cochin sellers had their agents in Bombay who received orders on behalf of the appellant. The orders of the appellant were accepted by the agents in Bombay and the goods were shipped by the sellers from Cochin to Bombay. After the goods were shipped, the demand drafts were forwarded along with the Bills of Ladi...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1307; [1966]3SCR328
Shah, J.1. The appellant - a society registered under the Societies Registration Act 21 of 1860 conducts an educational institution styled 'Dwarka Prasad Girls Intermediate College' at Allahabad. Management of the affairs of the Society is entrusted by the memorandum of association to an Executive Committee consisting of six office-bearers, seven members elected at the general meeting of the Society, and two nominees of the settlers of certain buildings, in which the college is conducted, and it is provided by the memorandum that no one who is not a member of the Society can become or remain an office-bearer of member of the Executive Committee. 2. Under the Intermediate Education Act (U.P. Act 2 of 1921) provision was made for establishing a Board with power to prescribe courses of instruction for the Intermediate classes and the Higher Sections of English Schools, to grant diplomas or certificates to conduct examinations at the end of the High School and Intermediate courses, to reco...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1571; (1967)IILLJ751SC
P. Satyanarayana Raju, J. 1. These appeals, on certificate granted by the High Court of Mysore, raise the question of the constitutional validity of the Mysore Village Offices Abolition Act, 1961 (Act XIV of 1961).2. By virtue of the provisions of the States Reorganisation Act, 1956, a new State known as the State of Mysore was formed comprising the territories of the then existing State of Mysore, certain districts in the then existing States of Bombay and Hyderabad, South Kanara district in the State of Madras except certain parts thereof and the then existing State of Coorg. The legislature of the new State of Mysore enacted the Mysore Village Offices Abolition Act, 1961 (Act XIV of 1961), hereinafter referred to as the Act. It received the assent of the President on July 8, 1961. Sub-section (3) of Section 1 authorised the State Government to fix a date for the commencement of the Act. By notification, dated January 9, 1963, the Government of Mysore notified that the said Act shall...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1485; [1966]3SCR427
Shah, J. 1. Ramgopal - respondent in this appeal - was a tenant of certain Inam land situate in village Nanda Panth in Indore Tahsil. The appellant Rao Nihalkaran - holder of the Inam - served a notice terminating the tenancy on the ground that he needed the land for personal cultivation, and commenced an action in the Court of the Civil Judge, Class II, Indore, on July 21, 1950, against Ramgopal for ejectment. The Trial Court decreed the suit. During the pendency of the appeal to the District Court, Indore, by Ramgopal against the decree, Madhya Bharat Muafi & Inam Tenants and Sub-tenants Protection Act 32 of 1954 was enacted, and pursuant to the provisions thereof hearing of the appeal remained stayed till 1960. In the mean time the Madhya Pradesh Land Revenue Code (Act 20 of 1959) was brought into force. Ramgopal urged before the District Court that he had by virtue of s. 185 of the Code acquired rights of an occupancy tenant and the appellant's right to obtain an order in ejectment...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1607; (1967)ILLJ438SC; [1966]3SCR486
Satyanarayana Raju, J.1. This appeal, on certificate granted by the High Court of Punjab, arises out of a suit filed by one Ram Prasad, against the State of Punjab, for a declaration that the order of compulsory retirement passed by the latter against him was invalid. 2. Ram Prasad originally entered service as a Clerk, in the year 1924, in the Patiala Saddar Treasury in what was then the Patiala State. He was subsequently transferred in the same capacity to the Patiala State Bank on February 27, 1984 Bk and was confirmed in his appointment. On September 1, 1985 Bk, he was promoted to the next higher grade on the establishment of the Patiala State Bank. Thereafter, he was promoted as Manager and posted to Bhatinda branch of the Bank on April 1, 1944. On April 1, 1949 he was promoted as Selection Grade Manager by the Board of Directors of the Bank in the grade of Rs. 340-20-500-525-700. On September 23, 1953 he was compulsorily retired from service but was subsequently reinstated by the...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1942; [1967(15)FLR332]; (1967)ILLJ698SC; [1966]3SCR682
Sikri, J. 1. These appeals, by special leave, are directed against the judgment of the High Court of Mysore at Bangalore in 16 Writ Petitions filed before it, quashing the notification of the Government bearing No. P.W. 10 SAG 59 dated October 31, 1961, and the appointments made thereunder of 88 Assistant Engineers in the Public Works Department of the State Government. 2. To appreciate the arguments addressed to us on behalf of the appellants and the respondents, it is necessary to give, in chronological order, the events, leading up to the filing of the above writ petitions and their significance. On December 12, 1957, the Governor of Mysore made rules called the Mysore Public Service Commission (Functions) Rules, 1957, hereinafter called the Functions Rules, relating to the functions of the Mysore Public Service Commission. Rule 3 of these rules provides for recruitment by examination and r. 4 with which we are primarily concerned provides for recruitment by selection. Rule 4 is as ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1980; [1966]3SCR724
Shah, J. 1. Two questions fall to be determined in these appeals : (1) Whether the Travancore-Cochin Kanam Tenancy Act 24 of 1955 governs lands held from Devaswoms (religious institutions) in the Cochin region of the State of Kerala; and (2) Whether the Act infringes the guarantee of equal protection of the laws and is on that account void 2. Kanam tenure has a feudal origin. Broadly stated it is a customary transfer which partakes of the character of a mortgage and of a lease : it cannot be redeemed before a fixed number of years - normally twelve - and the (Kanamdar) mortgagee-lessee is entitled on redemption to compensation for improvements. The annual payments to be (Jenmi) mortgagor-lessor are regulated by what remains of the fixed share of the produce after deducting interest. If the land is not redeemed on the expiry of 12 years, a renewal fee becomes payable to the jenmi. The Cochin State Manual contains the following description of the kanam tenure in the Cochin region : 'The...
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