Court : Supreme Court of India
Reported in : AIR1961SC631; 1961CriLJ747; [1961]3SCR324
Shah, J.1. The appellant, Sarjoo Prasad was convicted by P. M. Aga, Magistrate First Class, Allahabad of an offence under s. 7 read with s, 16 of the Prevention of Food Adulteration Act, 1954 (37 of 1954) - hereinafter referred to as the Act - and in view of a previous conviction for a similar offence was sentenced to suffer rigorous imprisonment for one year and to pay a fine of Rs. 2,000. The conviction and sentence were confirmed in appeal by the Court of Session at Allahabad and by the High Court of Judicature at Allahabad in revision. The appellant has appealed to this court with special leave under Art, 136 of the Constitution. 2. The appellant was an employee of one Thakur Din who carries on business at 92-C, Mirganj, Allahabad as a vendor of edible oils and provisions. On September 22, 1956, a Food Inspector of the Allahabad Municipality purchased from the appellant a sample of mustard oil exposed for sale in the shop which on analysis was found to be adulterated with linseed o...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC1016; [1961(2)FLR180]; (1961)ILLJ313SC; [1961]3SCR342
Wanchoo, J.1.This is an appeal by special leave in an industrial matter. The appellant owns two sugar mills. There was a dispute between the appellant and its workmen with respect to the employment of contract labour in the two mills. Consequently, a notice of change under s. 42(2) of the Bombay Industrial Relations Act, No. XI of 1947, (hereinafter called the Act) was given to the appellant by the union representing the workmen. Thereafter the union, which is the respondent in the present appeal, made two references to the industrial court, one with respect to each mill, under s. 73A of the Act, and the main demand in the references was that 'the system of employing contractors' labour should be abolished and the strength of the employees of the respective departments should be permanently increased sufficiently and accordingly'. The appellant raised two main contentions before the industrial court, namely, (i) that the industrial court had no jurisdiction to decide the dispute as the...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC573; (1961)63BOMLR505; [1960]30CompCas682(SC); [1961]3SCR329
Sarkar, J. 1. Dadoba Tukaram Thakoor carried on a business under the name and style of Oriental Metal Pressing Works. On May 26, 1955, a private company was incorporated under the name of Oriental Metal Pressing Works Ltd. hereafter called the Company, to take over the aforesaid business. On July 7, 1955, Dadoba transferred his business to the Company. On the same date, an agreement was made between him and the Company by which he was appointed the managing director of the Company for life and was given the power 'by deed inter vivos or by will or codicil to appoint any person to be a managing director in his place and stead'. Regulation 109 of the articles of the Company reproduced these provisions. The shareholders of the Company were Dadoba, his brother, the respondent Bhaskar, and his two sons, the appellant Govind and the respondent Harish, of whom the first three were the directors, Dadoba being the managing director. This constitution of the Company continued till Dadoba's death...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC647; [1961(2)FLR191]; (1961)ILLJ328SC; [1961]3SCR297
Gajendragadkar, J. 1. This appeal by special leave arises from an industrial dispute between the appellant, the embic Chemical Works Co. Ltd., and the respondents, its workmen. The said dispute related to a single demand made by the respondents with regard to leave. This demand consisted of three parts, (a) one month's privilege leave with full salary and dearness allowance on completion of eleven months service in a year with right to accumulate upto six months, (b) one month's sick leave with full salary and dearness allowance for each year of service with right to accumulate for the entire period of service, and (c) every workman should be entitled to take leave in proportion to the number of days he is in service of the company at the time of his application for the same. This dispute was referred by the Government of Bombay for adjudication before the Industrial Tribunal under s. 10(1)(d) of the Industrial Disputes Act XIV of 1947. 2. The Tribunal considered the contentions raised...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC1158; [1961(2)FLR183]; (1961)ILLJ303SC; [1961]3SCR308
Wanchoo, J. 1. These are two connected appeals by special leave in an industrial matter and relate to the dismissal of sixty workmen of the appellant-company. The dispute was referred by two references; one relates to 31 workmen and the other to 29 workmen. They have been disposed of by a common award, though, as the references were two, there are two appeals before us. 2. The brief facts necessary for present purposes are these : On November 10, 1953, a general meeting was held by the workmen of the appellant and a no confidence motion was passed against the executives of the workmen's union and Shri Shahabuddin Bari was elected as the new president of the union. On February 6, 1954, the newly elected president served a strike notice on the management. On February 18, 1954, a settlement was arrived at between the management and Shri Fateh Narain Singh, the general secretary of the old executive committee. On February 23, 1954, the strike was launched in accordance with the notice serv...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC1099; [1961]41ITR755(SC); [1961]3SCR285
Kapur, J.1. This is an appeal by special leave against the judgment and order of the High Court of Kerala in Tax Revision No. 12 of 1957. 2. The respondent who is the assessee owned an estate of 590 acres in South Malabar district, now in Kerala State. Out of that area 85 acres were covered by pepper, arecanut, paddy and coconut cultivation while the rest, i.e., 505 acres, had rubber plantations upon it. Of that area 235 acres were occupied by immature non-bearing rubber trees and 270 acres had mature rubber trees. The assessment relates to the year 1955-56, the accounting year being the year ending March 31, 1955. The respondent claimed from out of the income expenses relating to the maintenance and upkeep of immature non-bearing rubber trees. The Agricultural Income-tax Tribunal held that the expenses incurred on the whole area under rubber plantations were deductible expenses and remanded the case for ascertaining the expenses incurred in forking and manuring of the 'non-bearing and...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC604; [1961]41ITR751(SC); 1961(1)MhLj55; [1961]3SCR279
Kapur, J.1. These three appeals are brought by special leave against the judgment and order of the High Court of Kerala and arise out of a common judgment of that court given in three Agricultural Income-tax Reference Nos. 15, 18 and 19 of 1955. In the first reference the question raised was : 'Whether under the Travancore-Cochin Agricultural Income Act, 1950 in calculating the assessable agricultural income of a rubber estate already planted and containing both the mature yielding rubber trees and also immature rubber plants which have not come into bearing, the annual expenses incurred for the upkeep and maintenance of such rubber plants, are not a permissible deduction, and if so, whether the sum of I. Rs. 42,660-4-1 expended by the assessee in the relevant accounting year 1952, under this head may be deducted.' and in the other two the question referred was : 'Whether the expenses incurred for the maintenance and upkeep of immature rubber threes constitute a permissible deduction w...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC1062; [1961]41ITR685(SC); [1961]3SCR287
Kapur, J.1. The assessee who is the appellant has brought these five appeals against the judgment and order of the High Court of Patna by which it answered the two questions stated under s. 66(2) of the Indian Income-tax Act against the appellant and in favour of the Commissioner of Income-tax. 2. The appellant is the son of the late Maharajadhiraja of Darbhanga and the brother of the present Maharaja. The father died in 1929 and the appellant was given by way of maintenance the Estate of Rajnagar. He was also given a yearly allowance of Rs. 30,000 which was later raised to Rs. 48,000. From 1929, the appellant invested his cash surplus in shares and securities, the account of which was entered in what is called Account Book No. 1. From the year 1930 onwards up to the year 1941-42 the appellant purchased a large number of shares and securities which by the accounting year 1941-42 were of the value of Rs. 14.91 lacs. During this period the appellant sold shares and securities in the acco...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1967SC513; [1961(3)FLR83]; (1961)ILLJ649SC
K.C. Das Gupta, J.1. These appeals arise out of an industrial dispute between the appellant company and some of its workmen. The dispute was set out in the order of reference in these terms:- 'Whether the employers should be required to designate their 15 workmen mentioned in the annexure as permanent workmen. If so, with what details?'As regards 4 out of these 15 workmen the dispute was settled amicably between the parties and so the Tribunal had to deal with the case of the remaining 11 workmen. The workmen's case was that they were permanent workmen within the meaning of the Standing Orders of the company. The company's case on the other hand was that all these 11 were seasonal workmen. In answering the question whether these workmen or any of them were permanent workmen or not the Tribunal had first to construe the definition of a permanent workman as in the Standing Orders and apply that construction to the facts found. The definition of a permanent workman in this Standing Order ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC1007; [1961]41ITR693(SC); [1961]3SCR271
Shah, J.1. These appeals relate to Excess Profits Tax liability of the appellants in respect of two chargeable accounting periods April 1, 1944, to March 31, 1945, and April 1, 1945, to March 31, 1946. 2. The appellants were, under an agreement dated July 11, 1945, appointed managing agents for 20 years of the Coimbatore Spinning and Weaving Co. Ltd. - hereinafter referred to as the company. Prior to October 1, 1944, the appellants were the managing agents of the Coimbatore Mills Agency Ltd. - hereinafter referred to as the Agency Company who were the Managing Agents of the company. The year of account of the appellants ended on March 31, of the company on June 30, and of the Agency Company on September 30. Under the agreement by which the appellants were appointed managing agents, the following remuneration was provided : 1. Office allowance at Rs. 1,500 per mensem; 2. Commission at 1% on all purchases of cotton and stores and 2 1/2% on all capital expenditure incurred from time to t...
Tag this Judgment!