Court : Supreme Court of India
Reported in : AIR1962SC1192; 1962(0)BLJR466; [1962]32CompCas149(SC); [1962]Supp2SCR402
Das Gupta, J.1. These appeals raise a question as to the manner in which a creditor company can validly cast its vote at a meeting of the creditors held under the provisions of s. 153 of the Indian Companies Act, 1913. The question arises in connection with such a meeting held of the creditors of the Gaya Sugar Mills Ltd. On November 14, 1951, an order was made by the Company Judge in the Patna High Court for the winding up of the Gaya Sugar Mills Ltd. On October 6, 1953, an order was made by the learned Judge for action to be taken under s. 153 of the Indian Companies Act. Mr. G. C. Banerjee, who was appointed Chairman to hold the meeting of the creditors held separate meetings of the debenture-holders, secured creditors and of the unsecured creditors. In his Report he stated as regard the meeting of the unsecured creditors that 'thirty unsecured creditors either in person or through proxy attended and took part in the meeting,' and that ultimately a resolution proposed by one of the ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC821; [1962]Supp2SCR411
S.K. Das, J.1. In these 13 writ petitions arises a common question of law, namely, the constitutional validity of some of the provisions of the Bombay Land Tenure Abolition Laws (Amendment) Act, 1958 (Bombay Act LVII of 1958) and in particular, of the provisions contained in Sections 3 and 4 read with Section 6 thereof. We shall hereinafter refer to this Act as the impugned Act, 1958. 2. Put very briefly, the case of the petitioners is that as a result of the provisions of the impugned Act, 1958, certain non-permanent tenants were deemed to be permanent tenants as from the commencement of the Bombay Taluqdari Tenure Abolition Act, 1949 (Bombay Act LXII of 1949), hereinafter referred to as the Taluqdari Abolition Act, 1949 and thereby became entitled to acquire on payment of six times the assessment or six times the rent instead of at least the minimum of twenty times the assessment, the rights of an 'occupant' within the meaning of s. 5A of the Taluqdari Abolition Act, 1949. This resul...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC945; 28(1962)CLT273(SC); [1962]Supp(2)SCR380
Gajendragadkar, J.1. These two appeals are directed against the order passed by the High Court of Orissa under Art. 226 of the Constitution striking down as unconstitutional sections 4 and 5(1) of Orissa Ordinance I of 1959 promulgated by the Governor of Orissa on January 15, 1959. This Order was passed on the Writ Petition filed by Mr. B. K. Bose against the State of Orissa and 27 persons who were elected Councillors of the Cuttack Municipality, including the Chairman and the Vice-Chairman respectively. Appeal No. 525 has been filed by the State of Orissa whereas Appeal No. 526 is filed by the said Municipal Councillors. The appellants in both the appeals obtained leave from the Orissa High Court to appeal to this Court. 2. It appears that during December, 1957 to March, 1958, elections were held for the Cuttack Municipality under the provisions of the Orissa Municipal Act, 1950 Orissa (XXXIII of 1950) (hereinafter called the Act) and the 27 appellants in Appeal No. 526 of 1960 were d...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC988a; (1962)64BOMLR688; [1962]44ITR565(SC); [1962]Supp2SCR366
Sarkar, J. 1. The appellant is a City Municipality within the meaning of the Bombay District Municipal Act, 1901 and is governed by that Act. It had by a resolution duly passed by it, made a rule under s. 60 of the Act selecting for the purpose of an octroi tax of - /4/- annas per Bengali maund, milk brought within its octroi limits for consumption, use or sale therein. On November 29, 1954, the Government of Bombay had given its sanction to the rule under s. 61 of the Act. The appellant Municipality thereafter published the rule and the sanction as required by s. 62 of the Act and the tax was accordingly imposed with effect from January 1, 1955. On April 4, 1955, the Government of Bombay passed an order directing that the octroi tax shall not be leviable by the appellant Municipality. This order has given rise to the present proceedings. 2. The appellant Municipality filed a petition in the High Court at Bombay under Art. 226 of the Constitution challenging the validity of the order. ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1963SC510; [1962]Supp(2)SCR276
Raghubar Dayal, J.1. This is an appeal on a certificate granted by the High Court of Andhra Pradesh, against the judgment and order of the High Court reversing the judgment and order of the District Judge, Vizagapatam, holding that the place of worship in suit was not a temple as defined in the Madras Hindu Religious Endowments Act, 1926 (Madras Act II of 1927), hereinafter called the Act. 2. On March 28, 1947, the Board of Commissioners for Hindu Religious & Charitable Endowments, Madras, held the institution in suit to be a temple as defined in the Act. The appellants, thereafter filed a petition under s. 84(2) of the Act, in the Court of the District Judge, Vizagapatam, and prayed for the setting aside of the order of the Board. They alleged that the institution, known as the Poohari Fakir Sadavarthy, at Bondilipuram, Chicacole, a longstanding institution, was started by one Malukdas Bavajee, some time during the reign of the Moghul Emperor, Aurangazeb. The Emperor, in recognition o...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC876; [1962]Supp2SCR297
S.K. Das, J. 1. I regret that I have come to a conclusion different from that of my learned brethren in these appeals. I proceed now to state the necessary facts, the arguments advanced before us and my conclusions on the various questions urged. 2. By an order dated April 10, 1961 this Court granted special leave asked for by the two appellants herein, Pramatha Nath Talukdar and Saurindra Mohan Basu, to appeal to this Court from two orders made by the High Court Calcutta, one dated December 22/23, 1960 and the other dated March 17, 1961. By the first order a Special Bench of the Calcutta High Court dismissed two applications in revision which the appellants had made to the said High Court against an order of the Chief Presidency Magistrate of Calcutta dated April 11, 1959 by which the said Magistrate issued processes against the two appellants for offences alleged to have been committed by them under Sections 467 and 471 read with s. 109 of the Indian penal Code on a complaint made by...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC981; [1962]Supp(2)SCR257; [1962]13STC236(SC)
Hidayatullah, J.1. These six petitions under Art. 32 of the Constitution have been filed by one Bhaiyalal Shukla, who was doing business of construction of buildings, roads, bridges etc., as contractor for the Public Works Department in Rewa Circle of the former Vindhya Pradesh State, now a part of the State of Madhya Pradesh. By these petitions, he challenges the levy of sales tax on building materials supplied by him in the construction of buildings, roads and bridges for the years, 1953-54 to 1958-59. For the first year in question, sales tax amounting to Rs. 1,840-5-0 has already been charged and paid. He seeks refund of this amount. For the remaining years except the last two, proceedings for assessment have been completed, but the amounts have not been paid. For the remaining two years, proceedings are pending for assessment of the tax. The respondents in the case are the State of Madhya Pradesh, which stands substituted for the State of Vindhya Pradesh, and diverse officers conn...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC1361; [1962]44ITR551(SC); [1962]Supp(2)SCR211
Kapur, J.1. This appeal by special leave is directed against the judgment and order of the High Court of Judicature at Madras. The appellant is the assessee and the respondent is the Commissioner of Income-tax and the question raised is as to applicability of s. 10(2)(xv) of the Indian Income-tax Act to a gratuity paid by the appellant to one of its officers on his retirement from service. 2. The appeal relates to the assessment year 1950-51. M/s. Gordon Woodroffee & Co. (Madras) Ltd., was incorporated as a private limited company in 1922 and became the Managing Agent of a public limited company M/s. Gordon Woodroffee Leather ., which is the assessee. One J. H. Philips was employed in the Managing Agent Company from 1922 to 1935 and from 1935 he became an employee of the appellant company and became its Director from 1940. On March 22, 1949, he wrote a letter to the appellant company expressing his intention to resign from the Board of the Company as from April 4, 1949, upon his retire...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC1003; [1962]32CompCas91(SC); [1962]Supp2SCR217
Shah, J.1. Mr. Justice Bachawat of the High Court of Judicature at Calcutta decreed Suit No. 1039 of 1948 filed by one Pearey Lal - hereinafter called the plaintiff - for a decree for Rs. 1,35,000/- with interest against the New Bank of India Ltd. The appeal of the Bank against the decree was dismissed by a Division Bench of the high Court. With special leave the Bank has appealed to this Court. 2. The Bank had its registered office originally at Lahore but after the partition of India the office was transferred to Amritsar. The plaintiff who was a resident of Lahore had accounts with several banks including the New Bank of India Ltd. In view of the impending partition, the plaintiff was anxious to transfer his moveable property outside the territory it was apprehended would be included in Pakistan, and he gave instructions for transferring his accounts with the Bank to its other branches in India. He also paid an amount of Rs. 1,25,000/- on July 18, 1947, into the Bank at Lahore with ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC996; [1962]Supp2SCR226
Gajendragadkar, J.1. Writ Petition No. 197 of 1956 and Civil Appeal by Special Leave No. 279 of 1960 arise between the same parties and they raise a short question about the validity of section 13, sub-section 2 of the Hyderabad Atiyat Enquiries Act, 1952 (No. X of 1952) (hereinafter called the Act). The decision of this question lies within a narrow compass but the facts leading up to the Civil Appeal and the Writ Petition are somewhat complicated and they must be stated at the outset in order that the background of the dispute may be properly appreciated. 2. Sikander Jehan Begum and Khurshid Jehan Teleyawar Begum are the petitioners in the Writ Petition and the appellants in the Civil Appeal they are the legitimate sisters of Nawab Kamal Yar Jung who died on January 26, 1944. According to the petition, the said Nawab left behind him three legitimate wives and two legitimate sisters but no legitimate children. He had, however, a number of Khawases (concubines) and three illegitimate s...
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