Court : Supreme Court of India
Reported in : AIR1959SC713; [1959]36ITR1(SC); [1959]Supp(2)SCR256
Kapur, J. 1. These two appeals by special leave raise a common question of law, and that is, whether business losses incurred in the erstwhile State of Cochin could, under the Income-tax Act of Travancore, be set off against the business profits made in the erstwhile State of Travancore. In Appeal No. 260/58 a further question arose whether in the case of that assessee the year ending June 30, 1949, was the previous year for the assessment year 1950-51 with the result that it should be assessed under the Indian Income-tax Act of 1922. But this question was not answered by the High Court which confined itself to answering the first question which was common to both the appeals. The appellant before us in both the appeals is the Commissioner of Income-tax and the respondents are the two assessees, in one case a Bank and the other a private limited company. The main argument has been confined to the question of applicability of s. 32(1) and the first proviso to that section of the Travanc...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1959SC694; [1959]Supp2SCR227
Subba Rao, J.1. This appeal by Special Leave against the judgment of the High Court of Judicature at Madras raises the question of interpretation of s. 43A of the Motor Vehicles Act, 1939 (IV of 1939), as amended by the Motor Vehicles (Madras Amendment) Act, 1948 (Mad. XX of 1948), hereinafter referred to as the Act. On February 19, 1955, the Regional Transport Authority, Tanjore, Madras State, the second respondent herein, called for applications under s. 57(2) of the Act for grant of a stage carriage permit on the Saliamangalam Kodavasal route. The appellant and the fourth respondent, K. M. Shanmugam, Proprietor, K.M.S. Transport, Ammapet, Tanjore District, along with others, applied for the grant of the said permit. The Regional Transport Authority at its meeting held on April 19, 1955, after hearing the representations of the applicants, granted the permit to the appellant. The fourth respondent and two others preferred appeals against the said order to the Central Road Traffic Boa...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1959SC689; (1959)61BOMLR1011; [1959]Supp(2)SCR217
Kapur, J. 1. This is an appeal by special leave against the judgment of the High Court of Bombay confirming the order of ejectment passed by the Assistant Judge, Thana. The tenant who was the defendant in the suit is the appellant and the landlord who was the plaintiff is the respondent. 2. The facts giving rise to this litigation shortly stated are that the appellant was a tenant for about 20 years in the premises known as 'Fida Ali Villa' in Kalyan. This building was purchased by the respondent who gave notice to the appellant to vacate, as he wanted to construct a new building on the site of the old building. The appellant agreed to vacate and the respondent let to him a portion of his new building which was not far from 'Fida Ali Villa'. The appellant had four sub-tenants, three of them also shifted to the new premises which were let to the appellant by the respondent. Although it was disputed, the courts below have found that they occupied the same position qua the appellant. The ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1959SC711; [1959]Supp(2)SCR213
Sarkar, J. 1. This is an appeal from the judgment passed by the High Court at Bangalore on a petition in revision. The question is whether a certain suit should be stayed under s. 34 of the Arbitration Act, 1940. 2. The appellant carries on business as a supplier of electrical energy in Belgaum. It obtained a licence from the Government under s. 3 of the Indian Electricity Act, 1910, authorising it to supply the energy in that area. The respondent, who is the plaintiff in the suit, obtained supply of electricity from the appellant. The respondent felt that he was being overcharged by the appellant for the electricity so supplied. He thereupon filed a suit in the Court of the Civil Judge, Belgaum, on or about the 8th of June, 1955, claiming a refund of the amount paid in excess of what he thought was the legitimate charge. The appellant then applied under s. 34 of the Arbitration Act for a stay of the suit on the ground that the matter was referable to arbitration under the provisions o...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1960SC994
Hidayatullah, J.1. The petitioner Hamid Raza has moved this Court under Article 32 of the Constitution, Previous to this the petitioner had obtained a certificate of fitness from the Judicial Commissioner of Vindhya Pradesh on 4-1-1956 to appeal against the order dated 7-5-1955 passed on writ application No. 25 of 1955. Though the petitioner deposited the amount of security, as well as the printing charges, he took recourse to Article 32, as a more expeditious and adequate remedy.2. The petitioner carries on business as a manufacturer of bidis under the name and style of Hamid Raza Manufacturing Company Rewa. In the year 1953, the Vindhya Pradesh Tendu Leaves Act, 1953, was enacted and it came into force on May 19, 1954. In pursuance of a provision therefore the petitioner applied to the appropriate authority on January 19, 1955, for a licence. His application is Annexure 'A'. On February 4, 1955, the Divisional Forest Officer, Rewa, declined to grant him a licence stating as the reaso...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1959SC707; 1959CriLJ920; (1960)ILLJ36SC; [1959]Supp(2)SCR201
Subba Rao, J.1. This is an appeal by special leave against the Judgment of the High Court of Madhya Pradesh at Jabalpur directing the Special Judge, Indore, to order the Deputy Superintendent of Police to carry on the investigation afresh. The facts are simple. 2. One Shri Mohinder Nath Bhalla was the manager of Daisy Sewing Machine Co. Ltd., Bhopal. On January 11, 1955, between 12 and 1 p.m., he contacted the Sub-Inspector of Police, Special Police Establishment, Gwalior, and gave him the following information : The company had opened their stall in the Gwalior Mela and he (Shri Bhalla) had to book empty wooden cases of machine and machine parts from Golakmandir railway station, which was near the Gwalior Mela, to New Delhi. When he went to the station to enquire for booking the said cases, the Station Master demanded annas ten for each case as illegal gratification, but he did not agree to it. Subsequently, the Assistant Station Master agreed to accept annas eight for each case and a...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1959SC676; (1959)ILLJ431SC; [1959]Supp(2)SCR150
S.K. Das, J.1. These are three appeals by special leave. The appellant in all the three appeals is a company called Messrs. Lipton Ltd., London, having an office at Asaf Ali Road, New Delhi (hereinafter referred to as the Lipton Ltd.). The respondents are the employees of the Delhi office of the said Lipton, Ltd. represented by the Lipton Employees Union (hereinafter referred to as the Union). On April 14, 1958, a petition was filed on behalf of the appellant for an amendment of the cause title of the three appeals, wherein it was stated that as a matter of internal arrangement the Board of Directors of the Lipton Ltd., London, decided to separate the export side of its business from its internal trade in respect of its branch in India and on April 4, 1957, a separate sterling company called Lipton (India) Ltd., was incorporated in the United Kingdom and this new Company took over the internal side of the business in India on and from January 5, 1958, but the export side of the busines...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1959SC639; [1959]Supp(2)SCR180
S.K. Das, J. 1. These two appeals arise out of a litigation which has had a chequered career in the courts below. The short facts are these. The suit out of which the appeals arise was instituted on January 13, 1941, but the plaint was amended on May 4, 1942. The amended plaint was to the effect that in or about the year 1905 the defendant, the then Provincial Government of the Central Provinces and Berar, Nagpur, 'opened up' an area Known as the Craddock Town Area which was originally called the Sitabuldi Extension Area or Dhantoli Area. Due to the scarcity of residential accommodation in the city of Nagpur, the then Provincial Government along with some prominent members of the Nagpur Municipal Committee devised a scheme to extend residential accommodation by acquiring agricultural land and making it available for residential purposes. With that object in view, the area in question was acquired and building sites of the average size of about 10,000 sq. ft. each were carved out. These...
Tag this Judgment!