Court : Supreme Court of India
Reported in : [1963]Supp2SCR352; [1963]14STC375(SC)
Sarkar, J.1. The appellant is a company dealing in various kinds of machinery. It has its place of business in Calcutta, in the State of West Bengal Between January 26, 1950 and September 30, 1951, it sold diverse machinery to various parties in the State of Bihar. In respect of these sales the appellant was assessed to sales tax under the Bihar Sales Tax Act, 1947. These appeals arise out of such assessments but, as will be seen later, the dispute now is much narrower than what it was in the beginning. 2. Before proceeding further we may briefly refer to the procedure of the sale. The price payable for the goods was for Calcutta and it is not in dispute that the property in them passed to the purchaser as soon as the appellant put the goods on the railway at Calcutta. It has however been found and is no longer in dispute, that the actual delivery of the goods was given to the purchasers in Bihar for consumption there. The argument in this Court have proceeded on the basis accepted by ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC660; 1962(0)BLJR365; [1962]Supp1SCR498; [1962]13STC1(SC)
Kapur, J.1. The principal question raised in these appeals and petitions under Art. 32 of the Constitution is whether sugar cane falls within the term 'green vegetables' and is therefore exempt from sales tax under the exemption given by the notification dated August 28, 1947, issued under s. 6 of the Bihar Sales Tax Act, 1947, (Bihar 19 of 1947), hereinafter called the 'Act'. After hearing the arguments in these appeals and petitions we announced our decision dismissing them with costs and we how proceed to give our reasons for the same. 2. The three appeals by special leave are brought by the assessee and relate to assessment of sales tax for three years, 1950-51, 1951-52 and 1952-53 for which the amount of sales tax levied was Rs. 28,866, Rs. 23,383 and Rs. 23,298 respectively. Besides the three appeals the assessee company has filed three petitions under Art. 32 challenging the constitutionality of the assessments. In this judgment the appellant and the petitioner is a private limi...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1903; [1962(4)FLR4]; (1961)IILLJ675SC; [1962]Supp1SCR491
Gajendragadkar, J.1. This appeal by special leave arises out of the proceedings taken at the instance of the appellant, the Kirloskar Oil Engines Ltd., Kirkee, Poona under s. 36A of the Industrial Disputes Act, 1947 - Section 36A (14 of 1947) (hereafter called the Act). It appears that certain disputes pending between the appellant and the respondents, its workmen, were referred to the industrial tribunal for its adjudication by the Government of Maharashtra. The disputes in question related to seven demands made by the respondents : two of these were in regard to privilege leave and allowances. The tribunal which tried the dispute made its award in two parts. Part I of the award which dealt the demand of privilege leave and different kinds of allowances was made on June 30, 1958, and published on July 7, 1958. On August 2, 1958, the appellant applied to the State Government for reference of certain points to the tribunal for its clarification under s. 36A. Accordingly an order of refe...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1731; [1962(4)FLR7]; (1961)IILLJ686SC; [1962]Supp1SCR483
Sarkar, J.1. This is an appeal against the award of an industrial tribunal holding that the dismissal of two workmen by the appellant was unjustified and directing their reinstatement. 2. The appellant has a factory for making yarn out of jute. There were, among others, two departments in the factory, namely the Spinning and the Batching departments. The workmen concerned were Ramdhani and Sitaram and they were employed in the Spinning Department. The preliminary stage of the preparation of yarn takes place in the Batching Department which in an unfinished stage is passed on to the Spinning Department for final processing and it is thereafter used for weaving. 3. The appellant's case is that on March 22, 1958, a Roving Sardar of the Batching Department called Jagabandhu informed Ghosh, who was in charge of that department, that Ramdhani was throwing away as unusable some workable roves (slivers of jute drawn out and slightly twisted) which came from the Batching Department to the Spinn...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC551; [1962]Supp1SCR475
Sarkar, J.1. In this case an arbitration agreement had been filed in court under s. 20 of the Arbitration Act, 1940, and an order of reference made thereon. The arbitrator in due course entered upon the reference and made and filed his award in court on July 14, 1955. The award concerned partition of certain properties between the wife and children of one Bhairon Bux. 2. The award was however unstamped and unregistered. An objection was taken to a judgment being passed on such an award. On such objection, the trial court passed an order remitting the award to the arbitrator for re-submitting it to the court on a duly stamped paper and after getting it registered. 3. Against this order the High Court at Nagpur was moved in revision. The learned Single Judge hearing the revision application took the view that the award required to be stamped. But he felt that it could not be remitted to the arbitrator under s. 16 of the Arbitration Act, which is the only provision under which an award ca...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC527; [1962]Supp1SCR450
Raghubar Dayal, J.1. The appellant and the respondent entered into a partnership at Indore for working coal mines at Kajora gram (District Burdwan) and manufacture of cement etc., in the name and style of 'Diamond Industries'. The head office of the partnership was at Indore. The partnership was dissolved by a deed of dissolution dated August 22, 1945. Under the terms of this deed, the appellant made himself liable to render full, correct and true account of all the moneys advanced by the respondent and also to render accounts of the said partnership and its business, and was held entitled to 1/4th of Rs. 4,00,000/- solely contributed by the respondent towards the capital of the partnership. He was, however, not entitled to get this amount unless and until he had rendered the accounts and they had been checked and audited. 2. The second proviso at the end of the convenants in the deed of dissolution reads : 'Provided however and it is agreed by and between the parties that as the parti...
Tag this Judgment!Court : Supreme Court of India
Reported in : [1962(4)FLR1]; (1961)IILLJ657SC; [1962]Supp1SCR375
Wanchoo, J.1. This is an appeal by special leave in an industrial matter. There was a dispute between the appellant and its workmen as to bonus for the year 1954-55. This dispute was referred by the Government of Mysore under the Industrial Disputes Act, 1947) to a tribunal for adjudication. A number of objections were raised by the appellant before the tribunal; but we are not concerned with them, as the law with respect of profit bonus has been settled by this Court in the Associated Cement Companies Ltd. v. Its workmen : (1959)ILLJ644SC . The only points urged on behalf of the appellant by the learned Attorney-General are with respect to the amount of income-tax, return on working capital and provision for rehabilitation in connection with the calculations made by the tribunal. We shall therefore confine ourselves to the three points which have been raised before us on behalf of the appellant. 2. The tribunal allowed Rs. 1.67 lacs for income-tax. The contention of the appellant is t...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC486; [1962(4)FLR71]; (1961)IILLJ663SC; [1962]Supp1SCR381
Gajendragadkar, J.1. These four appeals consist of two sets of cross appeals each and they arise from two petitions filed in the High Court of Bombay at Nagpur challenging the validity of the notification dated June 11, 1958, issued by the State of Bombay, now represented by the State of Maharashtra, under s. 5 of the Minimum Wages Act, 1948 - Section 5 (11 of 1948) (hereafter called the Act). The petitioners in Special Civil Application No. 205 of 1958 are the Bidi, Bidi Leaves and Tobacco Merchants' Association, Gondia and two others, whereas the petitioners in Special Civil Application No. 214 of 1958 are Haji Latif Ghani Kachhi and five others. The impugned notification consists of seven clauses. By the majority decision of the High Court cls. 1 to 5 and the first part of clause 6 are held to be intra vires, whereas the latter part of clause 6 and clause 7 as well as the explanation added to it are held to be ultra vires. The first part of the finding is challenged by the petitione...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1867; 1966CriLJ1507; 1983LC2227D(SC); [1962]Supp(1)SCR358
Ayyangar, J.1. This appeal comes before us by virtue of leave granted by this Court under Art. 136(1) of the constitution and is directed against the judgment and order of the Punjab High Court by which a Writ Petition filed before it by the appellants, under Art. 226 of the constitution was summarily dismissed. 2. The point raised for our consideration relates to the legality of an order of confiscation, by the Customs Authorities, of certain gold belonging to the appellants on the ground of its being smuggled. The appellants are the partners of a Joint Hindu Family firm carrying on business in Bombay in inter alia gold and jewellery. On September 14, 1954, the appellant-firm had despatched to the Bombay Bullion Refinery for the purpose of melting about 500 tolas of gold. Certain Customs officers received information that some quantity of gold which was believed to be smuggled was being sent to the refinery for melting and in pursuance of this information they went to the refinery and...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC496; 1983(13)ELT1365(SC); [1962]Supp1SCR364
Ayyangar, J. 1. The three appellants were convicted by the First Class Magistrate of Jullundur of and offence under s. 167(81) of the Sea Customs Act for 'having acquired possession of smuggled gold and for carrying, keeping and concealing the said gold with intent to defraud the Government knowing that the gold had been smuggled into India from a foreign country and that no duty had been paid thereon', and were sentenced to terms of imprisonment. Appeals were filed by the accused to the Sessions Judge, Jullundur but the convictions were upheld though the sentence was reduced in the case of the third appellant. A revision petition preferred therefrom to the High Court of Punjab was dismissed and thereafter the appellants obtained leave from this Court under Art. 136 of the Constitution and filed the appeal which is now before us. 2. A few facts are necessary to be stated to appreciate the point raised for decision. The City Inspector of Police, Jullundur is stated to have received info...
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