Court : Supreme Court of India
Reported in : AIR1956SC367; [1956]29ITR607(SC); (1956)IMLJ175(SC); [1956]1SCR166
Venkatarama Ayyar, J. 1. The appellant is a firm carrying on business at Ludhiana in the Punjab. The Income-tax Officer assessed its income for 1945-1946 at Rs. 71,186, and on 17-9-1947 a notice of demand was served on it for Rs. 29,857-6-0 on account of income-tax and super-tax. The appellant preferred an appeal against the assessment, and it was actually received in the office of the Appellate Assistant Commissioner on 5-11-1947. It was then out of time by 19 days; but the appeal was registered as No. 86, and notice for hearing under section 31 was issued for 13-12-1947, and after undergoing several adjournments, it was actually heared on 1-10-1948. For the year 1946-1947, the Income-tax Officer assessed the income of the firm at Rs. 1,09,883, and on 29-9-1947 a notice of demand was served on it for Rs. 51,313-14-0 on account of income-tax and super-tax. The appellant preferred an appeal against this assessment, and it was actually received in the office of the Appellant Assistant Co...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1956SC640
Chandrasekhara Aiyar, J.1. This appeal has come before us on a certificate granted by the High Court at Patna.2. What is known as the Patna Granges Perries' governed by the Bengal Ferries Act, 1885 (Bengal Act 1 of 1885), was the subject-matter of a dispute between respondent 1 Ram Bharosa Singh on the one hand, and the Government of the State of Bihar, and Nagendra Narain Singh, respondent 2, on the other. The District Magistrate, Patna, notified that a public auction of the ferries would be held on 22-12-1952, for the grant of a lease for a period of three years with effect from 1-4-1953 to 81-3-1956.But later, he withdrew the tolls from public auction, as it was decided to extend the term of the already existing lease of the ferries in favour of respondent 2 for a further period of two years with effect from 1-4-1953. A fresh lease deed, was executed on 20-12-1952 for a period of two years and it was also registered. Complaints to the District Magistrate, the Commissioner and to the...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1960SC200
B.P. Jagannadhadas, J.1. These are two appeals by special leave against two orders of the Election Tribunal, Vindhya Pradesh at Rewa, dated 26-4-1954 and 31-5-1954, which arise out of the election to the House of People (Lok Sabha) from Shahdol-Sidhi constituency of Vindhya Pradesh. It is a double member constituency, one being a general seat and other being a reserved seat for a member of the scheduled tribes of Vindhya Pradesh. Twelve nominations were filed for the general seat and three for the reserved seat. The Returning Officer, after scrutiny, held only five out of the twelve nominations to the general seat to be valid and rejected the rest. Out of the three for the reserved seat, he declared only one, namely, that of one Randaman Singh, to be valid and rejected the rest. As a result thereof the said Randaman Singh was declared elected without contest to the reserved seat. Out of the five candidates whose, nominations for the general seat were held valid, two subsequently withdr...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1956SC354; [1956]29ITR535(SC); (1956)IMLJ164(SC); [1956]1SCR154
Das, C.J. 1. This is an appeal from the judgment and order passed by a Bench of the Nagpur High Court on the 30th December, 1953 in Miscellaneous Civil Case No. 35 of 1952, whereby the Bench answered in the negative the question that had been referred to them by the Income Tax Appellate Tribunal, Bombay under section 66(1) of the Indian Income Tax Act, 1922 (hereinafter referred to as the Act). 2. In connection with the assessment for the assessment year 1949/1950 of Dulichand Laxminarayan, an unregistered firm, an application was made under section 26-A of the Act before the Income Tax Officer, Raigarh for its registration as a firm constituted under a Deed of Partnership dated the 17th February 1947. In the opening paragraph of that deed the names and descriptions of the parties thereto were set out in the following words :- 'We, Dulichand Laxminarayan Firm, through Malik (partner) Laxmi Narayan son of Laljimal, Laxmi Narayan Chandulal Firm through Malik (partner) Chandulal son of Na...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1956SC522; [1956]59ITR529(SC)
Bhagwati, J. 1. This appeal was filed by the Commissioner of Income- tax, Madras, against the judgment and order of the High Court of Judicature at Madras delivered on a reference by the Income-tax Appellate Tribunal under section 66(2) of the Indian Income-tax Act (XI of 1922) with a certificate under section 66A(2) of the Act read with articles 133 and 135 of the Constitution. 2. The assessee, a Hindu undivided family, owned about 70 acres of agricultural land at Perur near Coimbatore. It also maintained in the estate 65 cows and 10 pairs of bulls. During the accounting year 1945- 46, it received Rs. 28,000 from the Co-operative Milk Supply Union at Coimbatore to which it sold the milk of these cows. For the assessment year 1946-47 it claimed that the profits from the sale of milk constituted agricultural income and as such were exempt from payment of income-tax. As no material had been placed before the Income-tax Officer in support of this claim, it was granted an adjournment for f...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1956SC374; [1956]29ITR521(SC); (1956)IMLJ160(SC); [1956]1SCR143
Venkatarama Ayyar, J.1. The firm of Bhagat Ram Mohanlal, which is the appellant before us, was constituted on 23-8-1940, and registered under section 26-A of the Indian Income-tax Act. The partners of the firm, according to the registration certificate, were (1) Bhagat Ram Mohanlal, Hindu undivided family, (2) Richpal and (3) Gajadhar, their shares being respectively 8 annas, 4 annas and 4 annas. Mohanlal was the karta of the aforesaid joint family, which consisted of himself and his two brothers, Chhotelal and Bansilal, and he entered into a partnership as such karta. The firm carried on business at Drug in Madhya Pradesh as the agent of the Government for the purchase of foodgrains, and during the accounting years ending 1943 and 1944, it made profits on which it was assessed to excess profits tax respectively of Rs. 10,023-5-0 and Rs. 13,005-5-0. During the year 1944-45 it sustained a loss of Rs. 15,771, and adding it to the sum of Rs. 37,800 which was the standard profits for the b...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1956SC391; 1956CriLJ781; [1956]1SCR125
Bose, J.1. This appeal was argued at great length because of the wide divergence of judicial opinion that centers round sections 195 and 476 of the Criminal Procedure Code. The question is about the validity of a complaint made against the appellant for perjury and for using a forged document as genuine in the following circumstances. 2. The second respondent Amar Singh filed a civil suit against the appellant for recovery of a large sum of money on the basis of a mortgage in the Court of Mr. E. F. Barlow, a Subordinate Judge of the First class. The appellant filed a receipt which purported to show that Rs. 35,000 had been paid towards satisfaction of the mortgage (whether in full satisfaction or part is not clear), and in the witness box he swore that he had paid the money and was given the receipt. Mr. Barlow held that the receipt did not appear to be a genuine document and that the appellant's evidence was not true. Accordingly he passed a preliminary decree against the appellant fo...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1956SC382
Jagannadhadas, J.1. This is an appeal by the first defendant against the affirming judgment and decree of the High Court of Allahabad dated 22-2-1949, on a certificate granted by the said Court under Article 133(1)(a) of the Constitution. The suit out of which this appeal arises relates to an ancient Thakurdwara in the village of Amaulipur containing a temple of Sri Hanumanji and Sri Thakurji, the entire institution being known as Amaulipur Asthan (hereinafter referred to as 'the Asthan').The Asthan owns large property dedicated to it and specified in Lists A, B and C of the plaint. The entire income of these properties is spent for the Bhog of the idols and in maintaining a Sada-Bart for Sadhoos and Faqirs. There is a fairly long history of litigation relating to this Asthan since about 1926 which it is necessary to set out for a correct appreciation of the points that arise for decision in the present appeal.2. One Ganapat Das, a previous Mahant of the Asthan died in the year 1920. H...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1956SC336; (1956)IILLJ215SC; (1956)IMLJ183(SC); [1956]1SCR100
Chandrasekhara Aiyar, J.1. These appeals are by a creditor of six employees in the Tin Plate Co. of India Ltd. who had been adjudged insolvents. The employees are members in a Provident Fund of the Tin Plate Co. and there were amounts standing to their credit in the said Fund. 2. The creditor, Mukti Lal Agarwala, filed applications under section 4 of the Insolvency Act for orders that the amounts standing to the credit of the insolvents in the Provident Fund account were their properties and had vested in the court and were available for distribution amongst the creditors. He sought a direction that the monies may be brought into Court. The petitions were directed primarily against the Tin Plate Co. Ltd. and the Trustees of the Provident Fund. They pleaded in answer that the amount standing to the credit of each insolvent in the Provident Fund represented the contributions of the Company and of the employees and that the corpus was a trust fund in the hands of the trustees of the fund;...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1956SC655
Bhagawati, J.1. These are two appeals filed with certificates under Article 133(1) of the Constitution against the Judgment and Order of the High Court of Judicature at Bombay setting aside the order passed by the District Judge, Ahmedabad.2. The National Mills Company Limited, Ahmedabad, hereinafter referred to as the National Mills, was ordered to be compulsorily wound up by an order of the Joint Judge, Ahmedabad, dated 14-3-1950 and Trikamlal J., Patel, Manyantray T. Mehta (since deceased) and Krishnalal B. Dave were appointed liquidators of the National Mills. The liquidators, invited sealed tenders for the purchase of the mills, land, bungalow, warehouses, etc, and the Himabhai Manufacturing Company, Limited,. Ahmedabad, hereinafter referred to as the Himabhai Company, submitted their tender on 15-9-1953 offering to purchase the same.The said offer was sanctioned by the Court on 22-9-1953 and an agreement was entered into between the liquidators and the Himabhai Company for the sa...
Tag this Judgment!