Court : Supreme Court of India
Reported in : [1954]26ITR722(SC); [1955]1SCR773
Mehr Chand Mahajan, C.J.1. The petitioner in this matter is a resident of Akola in the State of Madhya Pradesh and carries on business in various lines, i.e., oil mills, banking, money lending, etc. It is alleged that during the war years he made huge profits but evaded payment of tax. In the year 1948 the Central Government, acting under section 5(1) of the Taxation on Income (Investigation Commission) Act, 1947, referred his case to the Investigation Commission for investigation and report, in respect of the profits made by him during the period commencing with 1st of January, 1939, and ending on 31st of December, 1947. The Commission, after investigation, reported on the 28th of February, 1951, that the income of the petitioner concealed and withheld from taxation was in the sum of Rs. 27,25,363 and the tax payable by him amounted to Rs. 18,44,949. 2. During the pendency of the investigation the petitioner applied for settlement under the provisions of section 8-A of Act XXX of 1947...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1955SC3; [1954]26ITR754(SC); [1955]1SCR769
Mehr Chand Mahajan, C.J.1. This is a petition under article 32 of the Constitution of India for the enforcement of fundamental rights under article 31(1) and 19(1)(f) of the Constitution and for the issue of writs in the nature of mandamus and/or certiorari and for suitable directions restraining the respondents from interfering with the petitioner's properties in violation of his fundamental rights. 2. The petition arises in these circumstances. The petitioner, along with his brothers, used to carry on the business of today and liquor vendors. In addition to this, one of the brothers used to run a bus service and dealt in cotton and money-lending also. All the brothers owned extensive properties, both agricultural and non-agricultural. Though prior to the assessment year 1926-27 all the brothers were assessed to income-tax as a Hindu undivided family, since then up to the year 1946 they were assessed separately on account of a partition alleged to have been made between them. In Decem...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1955SC13; [1954]26ITR713(SC); [1955]1SCR787
Mehr Chand Mahajan, C.J.1. Writ Petitions Nos. 330 to 333 of 1954, though presented by different persons, raise identical questions for consideration and decision and can be conveniently disposed of by one judgment. 2. In April, 1947, Taxation on Income (Investigation Commission) (Act, 1947, Act XXX of 1947) was passed by the Central Legislature. By section 3 of the Act the Central Government was empowered to constitute an Income-tax Investigation Commission for investigating matters relating to taxation on income with particular reference to the question whether the existing law was adequate for preventing the evasion thereof. Section 5(1) of the Act further empowered the Central Government to make a reference by the 30th June, 1948, to the Commission for investigation and report of any cases wherein it had prima facie reason for believing that a person had, to a substantial extent, evaded payment of taxation on income. The date for making the reference was subsequently extended to 1s...
Tag this Judgment!Court : Supreme Court of India
Reported in : 1955CriLJ254; [1955]1SCR893
Mukherjea, J. 1. This appeal, which has come before us, on a certificate granted by the High Court of the State of Punjab at Simla, under article 134(1)(c) of the Constitution, raises a short point of law. On the 3rd of March, 1948, an Ordinance (being Ordinance No. VII of 1948) was promulgated by the Governor of East Punjab, under section 88 of the Government of India Act, 1935, making provisions for the registration of land claims of the East Punjab refugees. On the 17th March, 1948, the respondent, Mohar Singh, who purports to be a refugee from West Pakistan, filed a claim in accordance with the provision of this Ordinance, stating therein, that he had lands measuring 104 kanals situated within the district of Mianwali in West Punjab. On the 1st of April, 1948, this Ordinance was repealed and Act XII of 1948 (hereinafter called 'the Act') was passed by the East Punjab Legislature re-enacting all the provisions of the repealed Ordinance. The claim filed by the respondent was investig...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1955SC628; [1955]28ITR184(SC)
Bhagwati, J.1. The appellant, a non-resident company, was assessed to income-tax for the assessment year 1942-43 in respect, inter alia, of the profits earned on the sales of textile goods of the value of Rs. 4,21,873 supplied to the Government of India and of the value of Rs. 6,02,911 supplied to merchants in British India on orders secured through 'reporters.' The assessment was upheld on appeal and on further appeal by the Tribunal. Eventually three questions of law were referred by the Tribunal to the High Court, viz. 1. Whether the profits on the sale of goods to the Government of India accrued or arose in British India. 2. Whether the profits on the sale of goods through the company's paid employees in British India accrued or arose in British India.3. Whether the sale proceeds amounting to Rs. 1,37,469-13-9 which necessarily included profits were received in British India by or on behalf of the assessee company. 2. The third question was not pressed before the High Court. But in...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1956SC315
Venkatarama Ayyar,J.1. This is an appeal by special leave against the decision of the Election Tribunal, Nowgong, setting aside the election of the appellant to the Legislative Assembly, Vindhya Pradesh, from Laundi Constituency, on the ground firstly that he had employed Government servants as polling agents, and thereby committed a major corrupt practice under Section 123(8) of Act 43 of 1951, and secondly, that there were at the material period, contracts subsisting between the appellant and the Vindhya Pradesh Government for printing electoral rolls, and that he was therefore, disqualified under Section 17 of Act 49 of 1951.2. As regards the first point, we have held in -- 'Satya Dev Busheri v. Padam Dev', : [1955]1SCR549 (A) and in -- 'Satya Dev Busheri v. Padam Dev', (S) : [1955]1SCR561 (B) that the appointment of a Government servant as polling agent does not per se tall within the mischief of Section 123(8). Mr. Chatterjee for the respondent referred us to the evidence of P. W....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1956SC335
Venkatarama Aiyar, J.1. This is an appeal by special leave against the decision of the Election Tribunal, Nagpur, setting aside the election of the appellant to the Legislative Assembly, Madhya Pradesh, from the Chauki Constituency on the ground that he had appointed one Raisingh, the Patel of the village of Suroli to act as his polling agent, and had thereby committed a major corrupt practice under Section 123(8).2. The Tribunal has also found that Raisingh did not actually use his influence in support of the appellant. We have held in -- 'Satya Dev Busheri v. Padam Dev', : [1955]1SCR549 (A) and in -- 'Satya Dev Busheri v. Padam Dev, (S) : [1955]1SCR561 (B) that the mere appointment of a Government servant as polling agent without more is not an infringement of Section 123(8). Following that decision, we allow the appeal, set aside the decision of the Election Tribunal, and dismiss the election petition with costs throughout....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1955SC5; (1954)IIMLJ439(SC); [1955]1SCR561
Venkatarama Ayyar, J.1. This is an application for review of the judgment of this Court in Civil Appeal No. 52 of 1954. That was an appeal against an order of the Election Tribunal, Himachal Pradesh (Simla), dismissing a petition to set aside the election of the respondent to the Legislative Assembly, Himachal Pradesh, from the Rohru Constituency. Two points were raised at the hearing of the appeal before us : One was that the respondent was disqualified for election to the Assembly under section 17 of Act No. XLIX of 1951, read with section 7(d) of Act No. XLIII of 1951, by reason of the fact that he was interested in contracts for the supply of Ayurvedic Medicines to the Himachal Pradesh Government, and the other, that he had appointed Government servants as polling agents, and had thereby contravened section 123(8) of Act No. XLIII of 1951. 2. On the first question, we held that, on a true construction of section 17, what would be a disqualification for election to either House of P...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1955SC8; [1955]1SCR838
Das, J.1. This is a petition made under article 32 of the Constitution by the Chamber of Commerce, Hapur, and three individual persons praying for a writ in the nature of mandamus directing the State of Uttar Pradesh and two of its officers in the Food Department to abstain from enforcing the Uttar Pradesh Food Grains (Futures and Options Prohibition) Order, 1945, or any orders or direction contained in the letters issued by the respondents copies whereof are annexed to the petition and marked B and D. The facts and circumstances leading up to this application may be shortly stated at the outset. 2. The Chamber of Commerce, Hapur, is a company incorporated under the Indian Companies At with its registered office at Hapur. There are about 200 members of this Chamber of Commerce including petitioners Nos. 2 to 4. Petitioner No. 3 is also its President and Petitioner No. 2 is also a member of its Executive Committee. The members of the Chamber carry on business in foodgrains including pul...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1955SC19; 1955(0)BLJR112; 1955CriLJ133; [1955]1SCR757
Mehr Chand Mahajan, C.J.1. This appeal by special leave arises out of contempt proceedings taken against two very senior members of the Nagpur Bar and one of their clients. Shri Shareef, one of the appellants, at one time was Minister for Law and Justice in the State. Dr. Kathalay, the second appellant, is a Doctor of Laws and an author of legal works. The matter which resulted in the issue of the show cause notices for contempt took a protracted course and has to a certain extent resulted in embittered feelings. What happened was this : 2. Shri Zikar who was charged along with the two appellants for contempt made an application under article 226(1) of the Constitution for enforcement of his fundamental right, alleging that he was a citizen of Bharat, and that the Custodian of Evacuee Property and the police were taking wrongful action against him and treating him as a national of Pakistan which he never was. He prayed for an interim order of prohibition against the State from deportin...
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