Court : Andhra Pradesh
Reported in : [1978]111ITR212(AP)
A. Sambasiva Rao, Actg. C.J. Two questions of some importance relating to the imposition of penalty on an income-tax assessee are raised in this writ petition. One relates to the period of limitation for such imposition and the other relates to the quantum of such penalty.2. It is not as if the petitioner has not gone through the usual exercises of appeal and second appeal as provided in the Income-tax Act, 1961. He preferred an appeal to the Appellate Assistant Commissioner against the imposition of penalty and when he failed there, he filed a second appeal to the Income-tax Appellate Tribunal. There also he was unsuccessful. Then he has filed this writ petition.3. The two questions, which are raised in the writ petition and urged before us, were not raised before the Appellate Assistant Commissioner or the Tribunal. That is why Sri P. Rama Rao, learned standing counsel for the income-tax department, raised a preliminary objection as to the maintainability of the writ petition. He con...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1971SC1737; (1971)2SCC269; [1971]SuppSCR688
P. Jaganmohan Reddy, J.1. These are fourteen Writ Petitions by various Colleges managed and administered by Dayanand Anglo Vedic College (D.A.V. College) Trust and the Managing Society, against the Respondents challenging the Constitutional validity of certain provisions of Guru Nanak University, Amritsar, Act 21 of 1969 (hereinafter called the 'University' or the 'Act', as the context may permit) and in particular Sections 4, 4(2), 4(3) and 5 of the Act as being violative of Articles 14, 19(1)(c) and (f), 26, 29(1) and 30(1) of the Constitution of India. There was also a prayer for quashing the Notification No. 2201-4-RDI-70/7147 dated 16th March 1970 issued under Sub-section (1) of Section 5, by the first Respondent, the State of Punjab as being illegal, unconstitutional and void. As all these petitions raised a common question as to the validity of the provisions of the Act the Notification issued by the Government pursuant to that Act and certain provisions of the statutes made the...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1995SC1012; JT1994(6)SC182; 1996(7)KarLJ299; 1994(4)SCALE192; (1994)5SCC593; [1994]Supp3SCR405
ORDERS.C. Agrawal, J.1. By order dated December 17,1991, these matters have been referred to a larger bench to consider the correctness of the decision in Union of India and Anr. v. Zora Singh and Ors. : (1992)1SCC673 (decided by a bench of three Judges). In Zora Singh's case (supra), this Court has held that the payment of additional amount payable @ 12% per annum on the market value under Sub-section (1-A) inserted in Section 23 of the Land Acquisition Act, 1894 (hereinafter referred to as 'the principal Act') by the Land Acquisition (Amendment) Act, 1984 (hereinafter referred to as 'the amending Act') is to be ordered in every case where the reference was pending before the reference court on the date of commencement of the amending Act even though the award of the Collector was made prior to April 13, 1992.2. In all these matters preliminary notification under Section 3(1) of Kerala Land Acquisition Act, 1961 was published on March 21, 1979 and the notification under Section 6 of t...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC640; (1977)1SCC791; [1977]2SCR250
Jaswant Singh, J.1. These three Appeals Nos. 1944, 1945 and 1946 of 1967 by certificate which are directed against the common judgment and decree dated July 29, 1964 of a Division Bench of the High Court of Punjab and Haryana at Chandigarh involving a question of limitation shall be disposed of by this judgment.2. The facts leading to these appeals are : As appears from the pedigree-table referred to in the judgment under appeal, Chuhar Singh, a descendant of Amrika, son of Har Lal, sold land admeasuring 167 kanals and 10 marlas situate in village Dhugga, Tahsil Hoshiarpur, to Bhagwan Singh, the grandfather of defendants Nos. 1 to 6, for Rs. 2378/-vide a registered sale deed dated June 20, 1885. After the aforesaid alienation, one Hamira, a collateral of Chuhar Singh, filed a suit for possession by pre-emption of 52 kanals, 13 .marlas out of the aforesaid area which was decreed in his favour on April 29, 1889 on payment of Rupees 671/-. The mutation in respect of the remainder of the l...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1988SC839; JT1988(1)SC39; (1988)93PLR629; 1988(1)SCALE398; (1988)2SCC90; [1988]2SCR1098; 1988(1)LC491(SC)
A. P. Sen, J.1. In this special leave petition by the wife against the decree for dissolution of marriage granted by Additional District Judge, Patiala dated 29th March, 1986 on the ground of cruelty under Section 13(ia) of the Hindu Marriage Act, 1955, against which the petitioner-wife had preferred an appeal to the Punjab and Haryana High Court and which the High Court by its order dated 16th July, 1986 dismissed in limine, a preliminary objection is raised that the petition has become infructuous inasmuch as the respondent-husband has in the meanwhile married again on 17th August, 1986 i.e. just after a month of the dismissal of her appeal.2. It is not necessary to state, the facts in any detail. It is enough to say that the learned District Judge held the wife guilty of mental cruelty for having voluntarily deprived the husband of her society and cohabitation for a long period as, according to him, marriage without sex is an anathema. He further held that the wife had falsely charg...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1998SC750; JT1997(10)SC70; (1998)IMLJ82(SC); (1998)9SCC286; [1997]Supp6SCR282
M. Jagannadha Rao, J.1. Leave granted.2. This appeal has been preferred by the legal representative of one Dr Devadoss against the judgment of a Division Bench of the Madras High Court in Special Tribunal Appeal No. 4 of 1993 dated 21-1-1997 dismissing the appeal of the said Dr Devadoss's legal representative. That was an appeal preferred against the order of the Inam Abolition Tribunal (Sub-Court), Thanjavur, in CMA No. 23 of 1985, by which the said Tribunal had confirmed the order of the Asstt. Settlement Officer (Asstt. Law Tax Officer) dated 4-5-1985 in T.8.5/EO/PKT/84 (on remand) granting ryotwari patta to the respondent-temple as a landholder under Section 9 of the Tamil Nadu Estates (Abolition & Conversion into Ryotwari) Act, 1963 (Act 26 of 1963) (hereinafter called the 1963 Act).3. The dispute relates to the 0.84 cents in S. No. 10/2 and 0.79 cents in S. No. 75, Athaloor Village, Peravoorani Taluk, Thanjavur District. The decision of the Tribunals 4. Before the primary tribuna...
Tag this Judgment!Court : Gujarat
Reported in : (2009)22VST569(Guj)
J.M. Panchal, J.1. All the above numbered petitions, which are instituted under Article 226 of the Constitution, are directed against Public Circular dated September 2, 2005 issued by the Sales Tax Commissioner, State of Gujarat, whereby it is declared that the view expressed in Public Circular dated February 19, 2001 that the judgment of the Supreme Court rendered in Coastal Chemicals Limited v. Commercial Tax Officer, A.P. and Ors. : AIR1999SC3855 holding that the natural gas used as fuel cannot be treated as consumable goods, is based on the language of Section 5B of the Andhra Pradesh General Sales Tax Act, 1957, which is quite different from the language of the Gujarat Sales Tax Act, 1969 and the Rules framed thereunder and, therefore, the principle laid down by the Supreme Court in Coastal Chemicals Limited (supra) is not applicable to the cases arising under the Gujarat Sales Tax Act, 1969, is no longer valid in view of the decision of the Gujarat Sales Tax Tribunal, Ahmedabad, ...
Tag this Judgment!Court : Chennai
Reported in : [1971]41CompCas890(Mad)
Raghavan J. 1. These three writ petitions are filed by the three chit fund companies for the issue of a writ of mandamus restraining the Reserve Bank of India (1st respondent) from enforcing the provisions of the Non-Banking--Financial Companies (Reserve Bank) Directions, 1966, framed under Sections 45J to 45L of the Reserve Bank of India Act, 1934. The petitioners are companies carrying on business as foreman of chits. The allegations in each of the writ petitions are of the same pattern and we shall take up the allegations in W.P. No. 1126 of 1967. The scheme of working of chits as set out by the petitioners in their affidavits is as follows:A number of persons called subscribers join together undertaking to subscribe a certain sum of money at stated intervals for a certain period. The aggregate of the sums payable by all the subscribers in one instalment is called the capital of the chit. The prize amount is ascertained by auctioning the fund among the subscribers or by draw. After ...
Tag this Judgment!Court : Guwahati
J.N. Sharma, J. 1. C.R. No. 581/87. This application under Article 226 of the Constitution of India has been filed challenging the legality and validity of the impugned Trade Notice dated 1-4-1987 vide Annexure-C and communications dated 6-4-1987, 9-4-1987 and 23-4-1987 vide annexures D1, D2 and D3 respectively issued by the Assistant Collector of Customs and Central Excise, Dibrugarh and the communications dated 10-4-1987 and 24-4-1987 issued by the Superintendent of Customs and Central Excise, Naharkatia Range-III, Dibrugarh with a prayer for quashing the same.The Trade Notice No. 2/87 reads as follows :-'where the assessee sells their commodities at the factory gate as per Section 4(1)(a), as well as from sale depot as per Section 4(2) of the Central Excises and Salt Act, 1944, in wholesale and the unit billing price at these two points of sale is different, he shall likewise file one price list in Part-I for factory and gate sale and another price list in Part-II for selling Depot...
Tag this Judgment!Court : Allahabad
Reported in : (2004)IIILLJ324All; (2004)2UPLBEC1577
B. S. Chauhan, J.1. This is a reference made by learned single Judge vide order dated 24.8.1995 hearing the Writ Petition No. 16337 of 1987 and the following two questions have been referred for our opinion :'(1) Whether in the peculiar facts and circumstances of this case, the State, of U. P. will be the appropriate Government for making the reference in question on which the impugned award has been passed? and(2) Whether in the peculiar facts and circumstances of this case, the respondent No. 2 was correctly held to be a workman as defined under the Industrial Disputes Act, 1947?'2. Facts and circumstances giving rise to this case are that the respondent-employee, Shri R. K. Sharma was appointed by the petitioner-company as a Medical Representative vide order dated 17.10.1973 (Annexure-3) and given the area of Allahabad for its operation. His services stood terminated vide order dated 8th March, 1985 (Annexure-7) with effect from 20.3.1985. The Government of Uttar Pradesh, vide order...
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