Court : Supreme Court of India
Reported in : AIR1957SC652; [1957]1SCR1039
S.K. Das, J.1. This is an appeal on the strength of a certificate granted by the High Court of Punjab at Simla. The appellant is the Union of India and the respondent Messrs. Chaman Lal Loona and Company, military contractors at Mukstar in the district of Ferozepur, now in the Indian State of Punjab. 2. The relevant facts are these. In the Court of the senior Subordinate Judge at Ferozepur, in August, 1948, the respondent Company made an application, purporting to be an application under s. 8(2) and s. 20 of the Arbitration Act, 10 of 1940, wherein the respondent alleged that in 1945 the respondent had entered into a contract for the supply of 'bhoosa' (fodder) to the military department of the then undivided India through the Manager, Military Farms, Lahore Cantonment. The contract, it was alleged, was signed by the Assistant Director, Military Farms, on behalf of the then Government of India. The agreement between the parties was that the said Manager would also supply, on payment of...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1957SC733; 1983LC1618D(SC)
S.K. Das, J.1. These are twelve petitions under Article 32 of the Constitution. Messrs. Kanji Shavji Parekh are the petitioners in three of the petitions, numbered 235, 236 and 240. The petitioners of the remaining cases are nine other firms. It is stated that all these firms, including Messrs. Kanji Shavji Parekh are established importers holding quota rights for importing stationery articles and have their places of business in Calcutta.2. These petitions have been heard together, as they raise identical questions. They have been argued together, and Mr. N. C. Chatterji appearing for all the petitioners has taken us in detail through the facts of Petition No. 235 of 1956. He has stated that the facts of the other petitions are exactly similar in nature, with only minor differences in dates, names and other unimportant details which have no bearing on the questions at issue. We shall accordingly state the facts of Petition No. 235 of 1956 in detail, and we are relieved from the task o...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1957SC645; 1958(6)BLJR1; 1957CriLJ1023; [1957]1SCR1032
Imam, J.1. The appellant was removed from his position as mutawalli of Gholam Yahia Waqf Estate on September 1, 1951, by an order passed by the Majlis constituted under the Bihar Waqfs Act, 1947 (Bihar Act 8 of 1948) (hereinafter referred to as the Act). He appealed to the District Judge of Monghyr, as he was entitled to do under the provisions of the Act, and the operation of the order of removal passed by the Majlis was stayed by the District Judge pending the hearing of his appeal. A complaint against him was filed in the Court of the Sadar Sub-Divisional Magistrate, Patna, on July 1, 1952, by Mahommad Samual, Nazir of the Majlis, on the order of its Sadar. It was alleged in the complaint that it was the duty of the appellant to prepare a budget of the waqf estate of which he was a mutawalli, under s. 58(1) of the Act, for the year 1952-53 and to send a copy of it to the Majlis before January 15, 1952. The appellant had deliberately failed to comply with the aforesaid provisions and...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1957SC669; [1957]32ITR82(SC); [1957]1SCR1002
Venkatarama Aiyar, J. 1. This appeal raises a question of importance as to whether amounts shown by an insurance company as reserves for unexpired risks on pending policies are liable to be deducted under rule 2 of Schedule II to the Excess Profits Tax Act (XV of 1940), hereinafter referred to as the Act. 2. The respondent is a company carrying on life, fire, marine and general insurance business, and the present dispute relates to the assessment of excess profits tax on its income from business other than life insurance for the chargeable accounting periods ending December 31, 1940, and December 31, 1941. To appreciate the contentions raised, it is necessary to state that the policies of insurance, with which these proceedings are concerned, are, unlike life insurance policies, issued in general for short periods or ad hoc in relation to a specified voyage or event. To take the most important of them, fire insurance polices, they are issued normally for one year, and the whole of the ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1957SC729
Kapur, J. 1. In all these appeals the question for decision is the character and purport of the payment termed 'salami' and whether it falls within the meaning of 'agricultural income' as defined in the Assam Agricultural Income-tax Act (Ass. IX of 1939) hereinafter called the 'Act'. 2. C. A. No. 162 of 1955 is directed against the judgment of the Calcutta High Court dated 15th January, 1953. C. A. Nos. 38 to 44 of 1956 have been brought against the judgment of Assam High Court dated 2nd April, 1952. These matters were all heard together in the Assam High Court and were disposed of by one judgment. 3. C. A. No. 162 of 1955 relates to the assessment year 1941-42. The assessee in that case was a 0-8-9 annas co-sharer in a zamindari estate known as 'Parbatjoar estate' in Assam. The original assessee was Jyotindra Narayan Chowdhury who died on 25th January, 1953, and on his death his widow, Shrimati Sindhurani Chowdhurani, and others were substituted. The gross agricultural income of the a...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1957SC623; 1957CriLJ1009; (1957)35MysLJ(SC)173
Govinda Menon, J.1. Special leave limited to the question whether the statements taken from the witnesses under s. 161 of the Criminal Procedure Code, in the course of investigation in the connected case under the Arms Act, should not have been supplied to the accused for the purpose of his defence in the trial and whether the result of the trial has been materially affected thereby, was granted by this Court on 19th November 1956, in the petition for special leave to appeal from the judgment and order dated 26th September 1956, of the Punjab High Court in Criminal Appeal No. 407 of 1956. As a result, this appeal now comes up for final disposal.2. On 12th December 1955, Mukhtiar Singh deceased, borrowed a mare from Wazir Singh (P. W. 5) for the purpose of going to Lakhewali Mandi and rode that animal. Late that night, his body was found on the boundary of a field within the area of Nand Garh, evidently having been murdered and the mare was missing. The father of the deceased made a rep...
Tag this Judgment!Court : Supreme Court of India
Reported in : [1957]32ITR169(SC)
KAPUR, J. - In all these appeals the question for decision is the character and purport of the payment termed 'salami' and whether it falls within the meaning of 'agricultural income' as defined in the Assam Agricultural Income-tax Act (Ass. IX of 1939) hereinafter called the 'Act'.C. A. No. 162 of 1955 is directed against the judgment of the Calcutta High Court dated 15th January, 1953. C. A. Nos. 38 to 44 of 1956 have been brought against the judgment of Assam High Court dated 2nd April, 1952. These matters were all heard together in the Assam High Court and were disposed of by one judgment.C. A. No. 162 of 1955 relates to the assessment year 1941-42. The assessee in that case was a 0-8-9 annas co-sharer in a zamindari estate known as 'Parbatjoar estate' in Assam. The original assessee was Jyotindra Narayan Chowdhury who died on 25th January, 1953, and on his death his widow, Shrimati Sindhurani Chowdhurani, and others were substituted. The gross agricultural income of the assessee w...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1957SC614; 1957CriLJ1000; (1957)35MysLJ(SC)164; [1957]1SCR981
Sinha, J. 1. These two appeals by special leave, which arise out of the same occurrence, are directed against the Judgment and Order dated July 25, 1956, of the Madras High Court, confirming the sentence of death passed by the Court of Sessions, East Tanjore Division, at Nagapattinam, under s. 302 of the Indian Penal Code, against appellant in Criminal Appeal No. 24 of 1957, for the murder of Kannuswami, and modifying the order of conviction and sentence under s. 302, read with s. 109 of the Indian Penal Code, to one under s. 326, Indian Penal Code, and reducing the sentence of imprisonment for life to one for 5 years, in respect of the appellant in Criminal Appeal No. 25 of 1957. In the course of this Judgment, we shall call the appellant in Criminal Appeal No. 24 of 1957, as the 'first appellant', and the appellant in Criminal Appeal No. 25 of 1957, as the 'second appellant'. 2, The occurrence which was the subject-matter of the charges against the two appellants took place at about ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1957SC688; 1957CriLJ1030; [1957]32ITR124(SC); 1957(0)KLT1010(SC)
Jafer Imam, J. 1. The appellant obtained a certificate from the Madras High Court to the effect that the case involved a substantial question of law as to the interpretation of the Constitution under article 132(1), in consequence of which the present appeal is before us. 2. The respondent had filed a petition in the High Court under section 491 of the Code of Criminal Procedure praying that directions in the nature of habeas corpus may be issued for his production before that Court to be dealt with according to law and for his release from imprisonment. 3. The respondent had been arrested on 1st June, 1954, in pursuance of a warrant issued on 10th March, 1954, by the Collector of Malabar under section 48 of the Madras Revenue Recovery Act (Madras Act II of 1864) (hereinafter referred to as the Act). The circumstances, as stated in the affidavits filed by the Collector and the Income-tax Officer of Kozhikhode in the High Court, which led to the respondent's arrest, were, that he had be...
Tag this Judgment!Court : Supreme Court of India
Gajendragadkar, J.1. Harbans Singh, Gurdial Singh and Sarwan Singh were charged in the Court of the learned Additional Sessions Judge at Lodhiana with having committed an offence of murder punishable under Section 302, Penal Code. The case against them was that they, along with Banta Singh, the approver, had intentionally caused the death of Gurdev Singh by infliciting injuries on his person with kirpan, toki and dang on 23rd. November 1955, within the limits of the village Sohian, police station Jagrson.The learned trail Judge held that the charge framed against all the three accused had been proved beyond a reasonable doubt. That it why he, convicted them of the offence charged and sentenced each one of them to death. On appeal to the High Court of Punjab, the order of conviction and sentence imposed against Harbans Singh and Sarwan Singh was confirmed whereas the order of conviction and sentence against Gurdial Singh was set aside and he was ordered to be acquitted and discharged. A...
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