Court : Supreme Court of India
Reported in : [1961]2SCR219; [1961]12STC1(SC)
Ayyangar, J.1. This is appeal from the judgment of the High Court of Travancore-Cochin on a certificate of fitness granted by it under Art. 133(1) of the Constitution and raises for consideration the liability of the respondent - The Cochin Coal Company Ltd. - to sales-tax under the United State of Travancore and Cochin General Sales Tax Act, 1125 (1950). 2. The following are briefly the facts which it is necessary to state in order to appreciate the points in controversy in the appeal. The Cochin Coal Company Ltd. which will be referred to as the respondent Company are, as their name indicates, dealers in coal. The commodity, the sales of which have given rise to the dispute in this appeal is what is known as 'Bunker coal'. The company have their offices at a place called Fort Cochin which was formerly within the State of Madras. They import and keep stocks of 'bunker coal' stacked at a place called Candle Island which at the date relevant to these proceedings was also within the Stat...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC1047; [1961]2SCR189; [1961]12STC182(SC)
Shah, J. 1. Judge (Revisions) exercising authority under section 11 of the United Provinces Sales Tax Act XV of 1948 drew up a statement of case and referred to the High Court of Judicature at Allahabad the follow-question : 'Whether the assessee, who is a manufacturer and a dealer of non-edible oils and who elected the previous year as the basis of his assessment in the assessment year 1948-49, is liable to be assessed at the flat rate of 3 pies per rupee on the whole of the turnover of the previous year, or whether he is liable to be assessed at the rates of 3 pies per rupee and 6 pies per rupee on the turnover of the previous year in proportion to the two periods from 1st April to 8th June, 1948, and from 9th June, 1948 to the 31st March, 1949 ?' 2. The High Court answered the question as follows : 'The applicant company is liable to pay tax for the assessment year 1948-49 on the turnover of the previous year in respect of sales of non-edible oils at the flat rate of 3 pies per rupe...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC1117; [1961]2SCR143
S.K. Das J.1. This is a writ petition. The three petitioners before us are (1) R. P. Kapur, a member of the Indian Civil Service, who before his suspension was serving as a Commissioner in the State of Punjab, (2) Sheila Kapur, his wife, and (3) Kaushalya Devi, his mother-in-law. They have moved this Court under Art. 32 of the Constitution for the enforcement of their rights under Arts. 14 and 21 of the Constitution, which rights they say have been violated by the respondents who are the State of Punjab, Sardar Pratap Singh Kairon, Chief Minister thereof, and certain officials, police administrative and magisterial who have been conducting, or are connected with, the investigation or inquiry into a number of criminal cases instituted against the petitioners. We shall refer to some of these officials later in this judgment in relation to the part which they have played or area playing in those criminal cases. 2. Briefly stated the case of the petitioners is that petitioner no. 1 had the...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC589; (1961)63BOMLR521; [1961]2SCR163
Imam, J.1. This is an appeal against the judgment of a Division Bench of the Bombay High Court in Letters Patent Appeal No. 50 of 1953, reversing the decision of Shah, J. and restoring the order passed by the executing court which had been set aside by him. 2. Two questions arise for decision in this appeal (1) whether the Wada (house) ordered to be attached by the executing court is Watan property, and if so, can it be attached in execution of a decree (2) If the Wada is not Watan property, is it exempted from attachment by virtue of the provisions of section 60 of the Code of Civil Procedure 3. It is necessary now to state a few facts. One Rao B. Vithalrao Laxmanrao Thube, hereinafter referred to as Laxmanrao, brought Civil Suit No. 313 of 1943 against Tuljaramarao Narainrao Desai, hereinafter referred to as Tuljaramarao, to recover Rs. 80,000 which had been borrowed by him from the plaintiff. Laxmanrao's suit was decreed on December 20, 1943. Tuljaramarao having died his legal repre...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC392; [1961]2SCR120
Kapur, J.1. The petitioners have moved this Court under Art. 32 of the Constitution for a writ of mandamus against the respondent to verify the claims put forward by the petitioners and to grant compensation in respect thereof; but there is little merit to commend the acceptance of the petition. 2. The petitioners are displaced persons from West Punjab which is now known as West Pakistan and have taken up their residences in different parts of India. They put forward certain claims in regard to village house which they had left in West Pakistan and which were situate in different villages. The petitioners have in their petition set out their respective claims which were rejected by the Rehabilitation authorities. It is unnecessary to give details of the properties in the various villages in regard to which claims were made. It is sufficient to say that the claims were pout forward and they were for amounts above Rs. 20,000 in the case of petitioners Nos. 1 and 2 above Rs. 10,000 in the...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC334; [1961]2SCR133
Wanchoo, J.1. This is an appeal on a certificate granted by the Assam High Court in an election matter. An election was held in the double-member constituency of Goalpara to the Assam Legislative Assembly. Nomination papers were filed on the 19th January, 1957, by a number of persons including Aniram Basumatari (hereinafter called the appellant). He was a candidate for the seat reserved for scheduled tribes. The nomination paper of the appellant was rejected by the returning officer on the ground that he was disqualified under section 7(b) of the Representation of the People Act, No. XLIII of 1951, (hereinafter called the Act). The polling took place on February 25, 1957, and Khagendranath and Hakim Chandra Rabha were elected, the latter a member of a scheduled tribe. Thereupon an election petition was filed by an elector challenging the election of the two successful candidates on a number of grounds. Of these grounds, however, only two are now material, namely, (1) that the nominatio...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC402; [1961]2SCR106; [1961]12STC87(SC)
Ayyangar, J. 1. These two appeals are from a common judgment of the High Court of Patna dated October 5, 1956, in two petitions under Art. 226 of the Constitution and have been filed pursuant to a certificate granted by the High Court under Art. 132. 2. The Tobacco ., the appellants in the above appeals are an incorporated company manufacturing cigarettes and tobacco in their factory at Monghyr in the State of Bihar, and these appeals are concerned with the legality of the levy of sales-tax under the Bihar Sales Tax Act (hereafter referred to as the Act) on the appellants in respect of sales effected during the financial years 1949-50 and 1950-51. The point urged in these appeal is a very narrow one and relates to the proper construction to be placed on certain orders of the Board of Revenue passed in regard to the tax properly leviable for these two years. 3. The facts relevant to this point are briefly these : The assessment of the appellants for both the years was completed by the S...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC356; [1961]2SCR81
Wanchoo, J.1. This is an appeal on a certificate granted by the Allahabad High Court. The respondent is carrying on the trade of hulling rice, milling grains and extracting oil in village Nandganj within the area of Gaon Sabha Barapur. He obtained licences for the three trades under the United Provinces Rice and Dal Control Order, 1948, as also under the Uttar Pradesh Pure Food Act, 1950. Further the Gaon Sabha also imposed a licence fee of Rs. 6/- and a tax of Rs. 8/- on each mill within its jurisdiction and the respondent had been paying that as well. In 1953 the District Board, Ghazipur, in which district the village is situate, enforced bye-laws for the regulation and control of flour, rice and oil mills in the rural areas of the district under which a licence has to be obtained by such mills on payment of Rs. 20/- as licence-fee per year per mill. When the respondent was served with a notice to take out a licence for each mill and to pay the licence-fee, he objected to the legalit...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC365; [1961]2SCR91
Kapur, J.1. This is a petition by six persons under article 32 of the Constitution praying for a writ of certiorari for calling the records in which certain orders were passed and for the issue of a mandamus directing the respondents to restore the property in dispute. The following pedigree table will assist in understanding the case :- Hingan Main|---------------------------------------------| |Moharram Main Shukrullah (d. 1945)| || -----------------------------------| | | | | || Abdul Bashir Nasir Nazir Majid| Razzaq Ahmad Ahmad Ahmad|----------------------------| |Khuda Bux Noori Mian = Rehmat| Bibi (d. 1953)| || ----------------------------| | | || Azimunnisa Khatoon Bibi Taghma Bibi (d)| = Maqbool = Abdul Barkat || Ahmad || ----------------------------| | || Shamsun Nisa Khudaija Bibi|-----------------------------------------------------------------| | | | |Lutf Ahmad Md. Ahmad Aiysha Khatoon Qamar-un-Nisa Tehzib-un-NisaThe petitioners alleged that the properties in dispute were ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC362; [1961]41ITR169(SC); [1961]2SCR74
Shah, J.1. The appellant executed a deed of trust settling certain lands described in schedule 'A' and the rents of lands described in schedule 'C' for the maintenance of certain temples and Thakoorbaries. The material terms of the deed of trust are : clause 6 :- 'And whereas the declaration feels that a Declaration of Trust should be made whereby the income of a part of the Raj properties may be earmarked and specially devoted to the maintenance of the aforesaid institutions as also the Declarant may as hitherto treat himself and be treated by others as a legal Trustee of the said institutions and the properties out of the income of which the said maintenance is being and will be provided for.' clause 7 :- 'The declarant declares that henceforth he holds and will hold the properties detailed at the foot thereof in Schedule 'A' in trust for religious purposes of maintaining the religious institutions more fully described in Schedule 'B' annexed hereto.' clause 8 :- 'The declarant fur...
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