Court : Supreme Court of India
Reported in : [1952]1SCR889
Patanjali Sastri, C.J.1. These appeals and petitions which fall into three groups raise the issue of the constitutional validity of three State enactments called The Bihar Land Reforms Act, 1950 (Bihar Act XXX of 1950), The Madhya Pradesh Abolition of Proprietary Rights (Estates, Mahals, Alienated Lands) Act, 1950 (No. I of 1951), and The Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950 (U. P. Act No. I of 1951) (hereinafter referred to as the Bihar Act, the Madhya Pradesh Act and the Uttar Pradesh Act, respectively). 2. The common aim of these statutes, generally speaking, is to abolish zamindaries and other proprietary estates and tenures in the three States aforesaid, so as to eliminate the intermediaries by means of compulsory acquisition of their rights and interests, and to bring the raiyats and other occupants of lands in those areas into direct relation with the Government. The constitutionality of these Acts having been challenged in the respective State High Court...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC107; [1962]1SCR986; [1961]12STC441(SC)
Hidayatullah, J.1. This appeal has been filed by the State of Assam against a judgment of the High Court of Assam dated July 16, 1956. By the judgment under appeal, the High Court held that s. 15 of the Assam Sales Tax Act, 1947, and Rule 80 framed under the Act were ultra vires, being a breach of Art. 286(2) of the Constitution. The High Court granted a certificate under Art. 132(1) of the Constitution. 2. R. C. Dey, the answering respondent, is a wholesale dealer in tea, and has been in business since 1949. He registered himself as a dealer under the Assam Sales Tax Act on January 14, 1950. His business consists mainly of buying tea in Assam and selling it either in Assam or in Calcutta. In respect of tea sold in Calcutta, R. C. Dey consigns the tea to himself after purchasing it in Assam. This tea is then approved by prospective purchasers, to whom the documents of title are endorsed on receipt of the price. 3. In 1951, the Assam Sales Tax Act was amended by the Assam Sales Tax (Ame...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC723; [1962]Supp1SCR829
Wanchoo, J.1. These two writ petitions which were heard along with Purushothaman Nambudiri v. The State of Kerala : AIR1962SC694 raise the constitutionality of the Kerala Agrarian Relations Act, No. IV of 1961 hereinafter referred to as the Act. The petitioners come from that part of the State of Kerala which was formerly in the South Canara district of the State of Madras and came to the State of Kerala by the States Reorganisation Act of 1956. Their lands are situate in Hosdrug and Kasargod Taluks which have now been made part of the Cannanore District in the State of Kerala. They hold large areas of lands, the major part of which is held by them as ryotwari pattadars, according to the ryotwari settlement in the State of Madras under the Board's Standing Orders of that State. In these lands they have areca and pepper plantations besides rubber plantation. They also grow other crops on some of the lands. The Act is being attacked on the ground that it contravenes Arts. 14, 19 and 31 o...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1958SC468; (1958)IMLJ179(SC); [1958]1SCR1422; [1958]9STC298(SC)
Venkatarama Aiyar, J.1. The petitioners are dealers carrying on business in the City of Madras inthe sale and purchase of yarn, and they have filed the present applicationsunder Art. 32 of the Constitution for the issue of a writ of prohibition orother appropriate writ restraining the State of Andhra from taking proceedingsfor imposing tax on certain sales effected by them in favour of merchants whoare residing or carrying on business in what is now the State of AndhraPradesh, on the ground, inter alia, that the said sales were made in the courseof inter-State trade, and that no tax could be levied on them by reason of theprohibition contained in Art. 286(2) of the Constitution. 2. The course of dealings between the parties resulting in the above saleshas been set out in para. 5 in Petition No. 220 of 1955. It is therein statedthat the dealers in Andhra would place orders for the purchase of yarn with thepetitioners in Madras, that the contracts would be concluded at Madras, that thego...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC1977; [1965]35CompCas620(SC); [1965]57ITR176(SC); [1965]3SCR439
Subba Rao, J. 1. This appeal by certificate raises the question of the construction of the provisions of section 23A of the Indian Income-tax Act, 1922, hereinafter called the Act, before it was amended by the Finance Act, 1955. 2. The relevant and undisputed facts may be briefly stated. Messrs. Gangadhar Banerjee & Co. (Private) Ltd., the respondent herein, is a private limited company. At the general body meeting of the company held on December 6, 1948, the directors declared a dividend at the rate of 5 1/2 per cent. per share. The said distribution of dividends related to the accounting year 1947-48 which ended on April 13, 1948. According to the balance-sheet of the company for that year the net profit for the said year was Rs. 1,28,112-7-5. The taxation reserve was Rs. 56,000. The profit left was Rs. 72,000. The directors declared a dividend at the rate of 5 1/2 per cent. per share thus making a total distribution of Rs. 44,000. On that basis the profit that was available for furt...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1964SC207; [1964]4SCR280; [1964]15STC74(SC)
Subba Rao, J.1. These four companion appeals arise out of a common judgment of the High Court of Kerala dismissing the four petitions filed by the appellant seeking to quash the orders of assessment made by the Sales Tax authorities imposing sales tax in respect of 'works contracts'. 2. The undisputed facts may briefly be stated. The appellant is a private limited company incorporated under the Indian Companies Act. The principal office of the Company is at Mattancherry. It carries on business in iron, hardware, electrical goods, timber, coir, engineering contracts etc. In the course of its business, the Company acted as engineering contractor for the State and Central Government departments and also for private parties. On March 17, 1959, the Sales Tax Officer, special Circle, Ernakulam assessed the Company to sales tax under the Travancore-Cochin General Sales Tax Act, 1125 M.E. for the assessment year 1952-53 in respect of 'works contracts'. The Company filed a revision petition bef...
Tag this Judgment!Court : Supreme Court of India
Reported in : [1969]72ITR399(SC)
Ramaswami, J.1. The appellant, Shri Ishwar Lal, hereinafter referred to as 'the assessee', was one of the Directors of M/s. J. N. Singh & Co. Ltd., hereinafter referred to as 'the company'. The assessee received for the financial year 1948-49 by way of director's fee a sum of Rs. 1,200 in addition to an annual remuneration of Rs. 10,000. This remuneration was paid to the assessee in pursuance of a resolution passed at a meeting of the board of directors held on January 6, 1949, which read as follows; 'Resolved that the remuneration of the three directors R. B. Mr. Suraj Narain, R.B. Mr. Devi Singh and Mr. Ishwar Lal be fixed at Rs. 10,000 each for the year 1948-49 and these amounts shall be payable out of the profits of the company.'2. The resolution was confirmed in an extraordinary general meeting of the shareholders held on February 8, 1949, but the assessee was actually paid this sum as a remuneration on April 5, 1949. The assessment year in this case is 1950-51, the previous year ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC764; [1966]1SCR890
Gajendragadkar, C.J.1. The petitioner, Jawaharmal, carries on business of plying his motor buses on four routes under the State Carriage Permits granted to him under the relevant provision of the Motor Vehicles Act. 1939. The three respondents to his petition respectively are : The State of Rajasthan, the Deputy Commissioner, Excise and Taxation [Appeals], Jaipur, and the Taxation officer, [The Rajasthan Motor Vehicles] Sikar, State of Rajasthan. It appears that respondent No. 3 passed several assessment orders imposing different amounts of tad against his five vehicles which were running on the four routes in question. The period fro which these assessment orders were passed differed from vehicle to vehicle; but on the whole, they covered the period between the 1st April, 1962 and the 30th September, 1964. The total amount of tax imposed in respect of these vehicles by the assessment orders in question is Rs. 19, 062-93 np. These orders have been passed under section 2 of the Rajastha...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1980SC387; (1979)13CTR(SC)378; [1980]121ITR1(SC); (1980)2SCC31; [1980]2SCR77
P.N. Bhagwati, J. (for himself and on behalf of N.L. Untwalia and V.D. Tulrapurkar, JJ.) (Majority view)1. These tax references have been made by the Tribunal directly to this Court under Section 257 of the Income-tax Act, 1961 (hereinafter referred to as the Act), since there is a conflict of opinion amongst different High Courts as to the interpretation of the words 'not involving the carrying on of any activity for profit' occurring at the end of the definition of 'charitable purpose' in Clause (15) of Section 2. Originally these references came up for hearing before a Bench of three Judges but having regard to the great importance of the question involved and the serious repercussions, which an adverse decision might have on a large number of public trusts in the country, the Bench thought it desirable to refer the cases to a larger Bench and that is how these references have now come before us.2. Though the references are six in number, they relate to the same assessee and raise t...
Tag this Judgment!Court : Supreme Court of India
Reported in : [2010]153CompCas497(SC); JT2009(3)SC216; 2009(3)SCALE451; (2009)4SCC94; (2009)12VatReporter137; (2009)21VST505(SC); JT2009(1)SC216
G.S. Singhvi, J.1. Leave granted in S.L.P. (C) No. 24767 of 2005.2. Whether Section 38C of the Bombay Sales Tax Act, 1959 [for short 'the Bombay Act'] and Section 26B of the Kerala General Sales Tax Act, 1963 [for short 'the Kerala Act'] and similar provision contained in other State legislations by which first charge has been created on the property of the dealer or such other person, who is liable to pay sales tax etc., are inconsistent with the provisions contained in the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 (for short `the DRT Act') for recovery of `debt' and the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (for short `the Securitisation Act') for enforcement of `security interest' and whether by virtue of non obstante clauses contained in Section 34(1) of the DRT Act and Section 35 of the Securitisation Act, two Central legislations will have primacy over State legislations are the questions whi...
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