Court : Supreme Court of India
Reported in : AIR1960SC990; [1960]3SCR804; [1960]11STC451(SC)
S.K. Das, J.1. These two appeals, one with special leave from this Court and the other on a certificate granted by the High Court of Andhra, have been heard together and this judgment will govern them both. 2. The facts are similar and the short question for decision is whether the appellant, Messrs. Chandaji Kubaji and Company, Guntur, was entitled to apply under s. 12A(6)(a) of the Madras General Sales Tax Act, 1939, (Madras Act IX of 1939), as applied to Andhra, for a review of an order of the Appellate Tribunal made under sub-s. (4) of s. 12A of the said Act. The relevant facts are these. The appellant is a dealer in ghee, groundnut oil, chillies, etc., and was carrying on its business at Guntur. In Civil Appeal No. 420 of 1957, the Deputy Commercial Tax Officer, Guntur, assessed the appellant to sales tax for the year 1948-49 on a turnover of Rs. 28,69,151 and odd. The appellant having unsuccessfully appealed to the Commercial Tax Officer, Guntur, made a second appeal to the Sales...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1960SC1191; [1960]3SCR764
Imam, J.1.This appeal is on a certificate granted by the Madras High Court as in its opinion it involved a substantial question of law to the effect 'whether the delegation to the Regional Transport Officer of the power to vary the conditions of a permit is valid'. The appellant is the proprietor of Sri Vinayagar Transports, Woriyur, Tiruchirapalli. He held a permit to ply his bus on the route Tiruchirapalli Mainguard Gate to Tiruchirapalli Railway Station via Palakarai and Round Tana. He applied on July 19, 1954, to the Regional Transport Officer, Tiruchirapalli, for variation of the route so as to ply his bus between Mainguard Gate and Golden Rock via Palakarai, Round Tana, Tiruchirapalli Railway Station and retrace again to Round Tana and thence to Golden Rock. The Regional Transport Officer notified this application for variation and called for objections. The appellant's application and the objections thereon were heard on July 15, 1955, but the Regional Transport Officer rejected...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1960SC1272; [1960]3SCR789
S.K. Das, J.1. This is an appeal on a certificate given by the High Court of Bombay, from the judgment and decree of the said High Court dated November 12, 1952, by which it reversed the decision of the Civil Judge, First Class, at Dharwar dated April 20, 1949, in Special Civil Suit No. 16 of 1943. 2. The material facts are these. Gajendragad in Taluk Ron in the district of Dharwar is a Saranjam estate known as the Gajendragad Saranjam bearing number 91 in the Saranjam list maintained by Government. Within that estate lay village Dindur and survey field No. 302 of Unachgeri, which are the properties in suit. One Bhujangarao Daulatrao Ghorpade was the holder of the Saranjam estate at the relevant time. In 1932 the Saranjam was resumed and regranted to the said Bhujangarao by Resolution No. 8969 dated June 7, 1932, of the Government of Bombay in the Political Department. This Resolution said : 'The Governor in Council is pleased to direct that the Gajendragad Saranjam should be formally ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1960SC1073; [1960]3SCR742
Shah, J. 1. The petitioners pray for a writ quashing a scheme approved under s. 68D(2) of the Motor Vehicles Act, 1939, by the Government of the State of Mysore and for a writ restraining the respondents, i.e., the State of Mysore, the General Manager, the Mysore Government Road Transport Department and the Regional Transport Authority, Bangalore, from taking action pursuant to the scheme. 2. The petitioners are operators of Stage carriages on certain routes in the sector popularly known as 'Anekal area' in the Bangalore District. On January 13, 1959, the General Manager, Mysore Government Road Transport Department, who will hereinafter be referred to as the 2nd respondent, published a scheme in exercise of the powers conferred by s. 68C of the Motor Vehicles Act, 1939, for the exclusion of private operators on certain routes and reservation of those routes for the State transport undertaking in the Anekal area. The Chief Minister of the Mysore State gave the operators affected by the ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1960SC1008; [1960]3SCR755
Shah, J. 1. In the First Schedule to the Constitution, as originally enacted under the heading 'Part C States' were set out the names of ten 'C' States. The Parliament of India enacted. The Government of Part C States Act, 49 of 1951, providing for the constitution of Legislative Assemblies, Councils of Ministers and Councils of Advisers for Part C States. Under s. 4 of the Act, the President was authorised to delimit by order the constituencies into which each Part C State was to be divided and the areas of the constituencies, the number of seats allocated to each such constituency and the number of seats reserved for scheduled castes and tribes. In exercise of the powers conferred by s. 4 of the Act, the President made an order determining the constituencies into which the State of Himachal Pradesh was to be divided. In 1952, elections were held to the Himachal Pradesh Assembly and 36 members were elected in the different constituencies. In the Legislative Assembly of the State, Bill...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1960SC1175; (1961)63BOMLR534; [1960]40ITR106(SC); [1960]3SCR727
S.K. Das, J. 1. This is an appeal on a certificate of fitness granted by the High Court of Bombay, and the short question for decision is the true scope and effect of the third proviso to s. 5 of the Business Profits Tax Act, 1947 (Act No. XXI of 1947), hereinafter referred to as the Act. The appellant is the Commissioner of Income-tax, Ahmedabad, and the respondent is a private limited company under the name and style of Karamchand Premchand Ltd., Ahmedabad, to be called hereafter as the assessee. 2. The relevant facts are these : the assessee held the managing agency of the Ahmedabad . It also had a pharmaceutical business in the Baroda State, which was at the relevant time an Indian State run in the name and style of Sarabhai Chemicals. The assessee's business in India (we shall use the expression India in this judgment to mean British India as it was then called in contra-distinction to an Indian State) showed business profits assessable under the provisions of the Act; but the bus...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1960SC1156; [1960]3SCR713
Gajendragadkar, J.1. The respondent, Pothan Joseph, who was working as the Editor of the Deccan Herald owned and published by the appellant, The Printers (Mysore) Private Ltd., in Bangalore has filed a suit against the appellant on two contracts executed between the parties on April 1, 1948, and February 20, 1953, respectively, and has claimed accounts of the working of the Deccan Herald newspaper from April 1, 1948, to March 31, 1958, as well as payment of the amount that may be found due to him from the appellant under the provisions of cls. 2(d) and 1(d) of the said contracts. The services of the respondent were terminated by the appellant by its letter dated September 28, 1957, in which the respondent was told that the termination would take effect from March 31, 1958. However, by a subsequent letter written by the appellant to the respondent on March 17, 1958, the respondent was told that his services had been terminated with immediate effect and he was asked to hand over charge t...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1960SC997; [1960]40ITR17(SC); (1966)IILLJ759SC; 1996(Supp)SCC259; [1960]3SCR669
Kapur, J. 1. This is an appeal against the judgment and order of the High Court of Punjab made on a reference under s. 66(1) of the Indian Income-tax Act which was answered in favour of the Commissioner of Income-tax. The appellant is the assessee - a Hindu undivided family - with Sheel Chandra as its Karta and the respondent is the Commissioner of Income-tax. 2. The appeal relates to the assessment year 1951-52. The appellant, a Hindu undivided family, consisted of Sheel Chandra and his younger brother. Their father Adishwar Lal, upto his death on April 16, 1950, was the Treasurer of several branches of the Central Bank of India (which in the judgment will be referred to as the Bank). During his father's lifetime Sheel Chandra was employed as an Overseer in the Bank on a salary of Rs. 400 a month. Sheel Chandra was appointed Treasurer of the Bank at Delhi and sixteen other branches of the Bank. As Treasurer he furnished security to the Bank of certain properties of the Hindu undivided...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1960SC1034; [1960]40ITR67(SC); [1960]3SCR681
S.K. Das, J. 1. This is an appeal by the assessee with leave of the High Court of Hyderabad granted under s. 66A(2) of the Indian Income-tax Act, 1922. 2. The short facts are these. The appellant is a private limited company carrying on the business, inter alia, of sale of Shahabad stones (flag stones) which had to be extracted from quarries, dressed and then sold. For the purpose of its business, the appellant took on contract the right to excavate stones from certain quarries in six villages in Tandur taluk for a period of twelve years under a Quolnama dated of 9th Mehr, 1343F, from the then jagirdar of the taluk, named Nawab Mehdi Jung Bahadur. The contract provided that the jagirdar should be paid annually a sum of Rs. 28,000 as consideration for extracting the stones till the end of the contract period, as per a plant prepared, within the six villages specified therein. The appellant had no right or interest in the land; nor did he have any other interest in the quarries apart fro...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1960SC980; (1960)62BOMLR910; [1960]3SCR640
S.K. Das, J.1. These two consolidated appeals arise out of the judgment and order of the High Court of Bombay dated November 24, 1954, passed on two applications in two appeals disposed of by the said High Court. The facts are similar and the question of law arising therefrom is one and the same, namely, whether in the absence of provisions giving retrospective effect to certain amendments made in the Court Fees Act, 1870, as applied to Bombay by the Court Fees (Bombay Amendment) Act, 1954 (Bombay Act No. XII of 1954), which amendments came in force on April 1, 1954, hereinafter called the relevant date, the court fees payable on two memoranda of appeal were payable according to the law in force at the date of filing of the suits which was prior to the relevant date, or according to the law in force at the date of the filing of the memoranda of appeal which was after the relevant date. 2. The facts are simple and may be very shortly stated. On April 16, 1953, Messrs. Sawaldas Madhavdas...
Tag this Judgment!