Court : Supreme Court of India
Reported in : AIR1956SC479; [1956]29ITR717(SC); [1956]1SCR267
ORDER No. 87. Under sub-section (7-A) of section 5 of the Indian Income-tax Act, 1922 (XI of 1922) the Central Board of Revenue hereby transfers the case of Biri Supply Company, 3/1, Madan Street, Calcutta from the Income-tax Officer, District III(1) Calcutta to the Income-tax Officer, Special Circle, Ranchi. Sd. (K. B. Deb), Under Secretary, Central Board of Revenue. 3. It is alleged and not denied by the respondent that the petitioner had no previous notice of the intention of the Income-tax authorities to transfer the assessment proceedings from Calcutta to Ranchi nor had it any opportunity to make any representation against such decision. Thereafter on the 2nd May 1955 the Income-tax Officer, Special Circle, Ranchi called upon the petitioner to submit its return for the assessment year 1955-56. It is then that the present petition was filed under article 32 of the Constitution challenging the validity of the Order of transfer dated the 13th December 1954 and the law under which su...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1956SC463; (1956)IMLJ169(SC); [1956]1SCR256; [1959]Supp(2)SCR227
Imam, J.1. This appeal comes before us on a certificate granted by the Madras High Court that the case was a fit one for appeal to this Court as it involved two important questions, namely, the powers of the Government under section 64-A of the Motor Vehicles Act, 1939, as amended by the Motor Vehicles (Madras Amendment) Act, 1948 for the State of Madras (hereinafter referred to as the Act), to interfere with the orders of subordinate. Transport Authorities on the ground of propriety and the limits of judicial review which the courts have under article 226 of the Constitution of India. 2. The appellant and respondent No. 2 had applied for stage-carriage permits in the Mayuram Town Service for routes Nos. 1 and 2. These applications, along with others, were considered by the Regional Transport Authority, Tanjore. By its order dated the 31st of May, 1954, it granted a permit for route No. 1 to the appellant and for route No. 2 to respondent No. 2. Both the appellant and respondent No. 2 ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1956SC379; 1956CriLJ777; [1956]1SCR247
Chandrasekhara Aiyar, J.1. The four appellants and two others named Sheshaya and Pitchi Reddy, who are all communists, were charged with the murder of one Venkatakrishna Shastry who was a Congress worker or leader. 2. The appellants were convicted of the offence but the other two were acquitted by the Sessions Judge, Warangal, Hyderabad State, on the astounding ground that no overt acts were proved against them. The appellants preferred appeals to the High Court at Hyderabad an there was the usual reference for confirmation of the death sentences imposed on them. The appeals were heard by a Bench consisting of Deshpande J. an Dr. Mir Siadat Ali Khan J. and they disagreed with each other. Deshpande J. held that the evidence did not establish the guilt of the appellants and he acquitted them. On the other hand, Dr. Mir Siadat Ali Khan came to the conclusion that the prosecution had established its case beyond reasonable doubt. He confirmed the convictions but reduced the sentences to imp...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1956SC492; [1956]29ITR910b(SC); [1956]1SCR223
CIVIL APPELLATE JURISDICTION: Civil Appeal No. 32 of 1954. 227 On appeal from the judgment and order dated the 26th September 1951 of the Madras High Court in Case Referred No. 18 of 1949. C. K. Daphtary, Solicitor-General of India (C. N. Joshi and R. R. Dhebar, with him) for the appellant. R. Ganapathy Iyer, for the respondent. 1956. March 14. DAS C.J.-In the year 1945 the respondent company (hereinafter called the "assessee") received a payment of a sum of Rs. 26,000 (rupees twenty-six thousand) from Jupiter Pictures Ltd. of Madras (hereinafter referred to as Jupiter Pictures) pursuant to the terms of an agreement between the assessee and Jupiter Pictures dated the 31st October 1945. In the course of the proceedings for the assessment of the assessee's income-tax for the year 1946-47 and the excess profits tax for the chargeable accounting period from 1st April 1945 to 31st March 1946, the following question arose:- "Whether on the facts and in the circumstances of the case, the sum ...
Tag this Judgment!Court : Supreme Court of India
Reported in : [1956]29ITR910(SC)
The judgment of S. R. Das, C.J., and Venkatarama Aiyar, J., was delivered byDAS, C.J. - In the year 1945 the respondent company (hereinafter called the 'assessee') received a payment of sum of Rs. 26,000 (rupees twenty-six thousand) from Jupiter Pictures Ltd. of Madras (hereinafter referred to as Jupiter Pictures) pursuant to the terms of an agreement between the assessee and the Jupiter Pictures dated the October 31, 1945. In the course of the proceedings for the assessment of the assessees income-tax for the year 1946-47 and the excess profits tax for the chargeable accounting period from April 1, 1945, to March 31, 1946, the following question arose :'Whether on the facts and in the circumstances of the case, the sum of Rs. 26,000 received by the assessee from Jupiter Pictures Ltd. is a revenue receipt assessable under the Indian Income-tax Act ?'The Income-tax Officer took the view that the sum was in the nature of a revenue receipt and was liable to be brought to account for purpo...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1956SC469; 22(1956)CLT276(SC); 1956CriLJ831; [1956]1SCR206
Sinha, J.1. The main question canvassed in this appeal by special leave is whether the ruling of this Court in the case of Topan Das v. The State of Bombay : 1956CriLJ138 , governs this case also, in view of the fact that the appellant is the only person out of the accused persons placed on trial, who has been convicted for the offence of conspiracy under section 120-B, Indian Penal Code. The point arises in the following way : The appellant and four others were placed on their trial before the Assistant Sessions Judge of Sambalpur for offences under sections 120-B, 409, 477-A and 109, Indian Penal Code with having committed the offences of criminal conspiracy, criminal breach of trust in respect of Government property, and falsification of accounts with view to defraud the Government. The appellant was the District Food Production Officer in Sambalpur and the other four accused persons were agricultural sub-overseers in charge of their respective areas under the appellant. Another suc...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1956SC404; 1956CriLJ794; [1956]1SCR199
Bose, J. 1. The appellant, S. N. Mehra, a Camp Clerk in the office of the Divisional Engineer Telegraphs, Ajmer, has been convicted of offences under section 420 of the Indian Penal Code and section 5(2) of the Prevention of Corruption Act, 1947 (Act II of 1947). He was sentenced to two years' rigorous imprisonment and a fine of Rs. 100 on each count. The substantive sentences are concurrent. 2. The substance of the offences for which he was convicted lay in obtaining sums totalling Rs. 23-12-0 from Government as T. A. for two journeys, one from Ajmer to Abu Road and the other from Ajmer to Reengus. The money represents the second class railway fare from these journeys. The allegation against him is that either he did not travel at all between those places on the relevant dates, or, if he did, that he did not pay the fare. 3. He appealed to the Sessions Judge at Ajmer and was acquitted. The State filed an appeal against the acquittal to the judicial Commissioner of Ajmer. The learned J...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1956SC400; 1956CriLJ790; [1956]1SCR191
Imam, J.1. The appellant was sentenced to death for the murder of one Ram Dularey. He was also sentenced to seven years' rigorous imprisonment for having robbed the murdered man of his goods. He was tried along with two other persons, who were acquitted, by the Sessions Judge of Bahraich. All the four assessors, who attended the trial, were of the opinion that the appellant was guilty. The High Court of Allahabad affirmed the conviction and the sentence and this appeal is by special leave. 2. Certain facts have been proved beyond all doubt. Indeed, the most important of them are admitted by the appellant in his statement under section 342 of the Code of Criminal Procedure when examined in the Court of Sessions. It has been established by the evidence in the case that the deceased Ram Dularey, a shop-keeper of Jarwal, had gone to Lucknow to purchase goods for his shop. On his return journey, he got down from the train at Jarwal Road Station on the 2nd of July, 1954, at about 9.30 p. m. ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1956SC476; 1956CriLJ837; (1957)ILLJ4SC; [1956]1SCR182
Chandrasekhara Aiyar, J.1. Ram Kishan, the first appellant in Criminal Appeal No. 43, is a partner-proprietor in the firm of Kundan Lal Raja Ram of Saharanpur. Prem Chand, the second appellant, is a partner in the firm of Narain Prasad and Prem Chand in the same place. The appellant, Gian Chand, is the munim of a firm called Lekh Raj Shambhu Nath. Some of the Saharanpur merchants, including the three firms, were suspected of exporting potatoes at concessional rates on false declarations or certificates that they were seed potatoes. Police investigation was proceeding in this connection at Saharanpur in October, 1951. Madan Lal, Railway Section Officer, examined as P. W. 4 in the case, was deputed by the Railway Department to assist the Special Police Establishment in the investigation. Labhu Ram, Railway Parcels clerk in the Railway at Saharanpur, was deputed by the Station Master to help the Police party. 2. It is alleged by the prosecution that during the progress of the investigatio...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1958SC775; [1956]29ITR661(SC)
Venkatarama Ayyar, J. 1. The question that arises for decision in this appeal is whether sum of Rs. 1,23,719 paid by the respondent as commission to its making agents on amount of profits of it's Karachi branch can be allowed as deduction against the Indian profits. The respondent is a company registered under the Indian Companies Act, 1913, and is carrying on business in cotton. Its head office is in BOmbay, and it maintains a branch at Karachi of purchasing cotton for shipment to Bombay or export direct to other places. Separate accents are maintained and separate profit and loss statements are prepared for the business at Bombay and at Karachi. BY an agreement dated 22nd December Ltd., as its managing agents, and under clause 4 of the agreement, the remuneration payable to them was fixed at 20 per cent. Of the net annul profits. 2. During the accounting year 1st October, 1947, to 30th September, 1948, the respondent made a total profit of Rs. 15,63,504, of which Rs. 9,44,905 was ear...
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