Court : Supreme Court of India
Reported in : AIR1962SC1348; [1961(3)FLR524]; (1961)IILLJ414SC
K.N. Wanchoo, J.1. This appeal by special leave arises out of a dispute between the appellant and its workmen with respect to the dismissal of one Akhileshwar Prasad. Akhileshwar Prasad was responsible for the maintenance of leave registers. In December, 1957, he was charged with regard to his wilfully omitting to make entries in respect of the annual leave, sick leave and casual leave taken by him during the period from January 1, 1957 to September 28, 1957. He was also charged with altering and overwriting without the appellant's knowledge entries relating to 1957 leave and leave carried forward from the previous year 1956 in respect of certain other employees, thereby intentionally causing wrongful gain to himself and to other clerks. The last charge was with respect to his neglecting the duty of keeping in safe custody the leave register for 1956 which was missing. Akhileshwar Prasad denied his responsibility with respect to these charges and consequently an inquiry was made agains...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC1350; [1962]1SCR339
Wanchoo, J.1. This appeal on a certificate granted by the Andhra Pradesh High Court raises the question of the interpretation of s. 44-B(1) of the Madras Hindu Religious Endowments Act, No. II of 1927 (hereinafter called the Act). The point arises in this way. The property in dispute was originally granted in inam to the ancestors of the predecessors-in-interest of the plaintiffs-respondents for the performance of parak service in the pagodas (temples) of village Panyam in Nandyal Taluk of the Kurnool District. The grantees of the land in this inam alienated a considerable portion of it and also ceased to perform the parak service. In consequence, the trustees of the temples at Panyam applied to the Sub-Collector under s. 44-B(2)(a)(i) and (ii) of the Act for the resumption of the lands and their re-grant to the temples on the ground that the holders of the inam had alienated the property and had failed to perform the service required of them. An inquiry was conducted into these allega...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC1352; [1962]1SCR358
Mudholkar, J.1. This an appeal by special leave and the main point involved in it is whether the Rewa State Pre-emption Act, 1949, is unconstitutional on the ground that it places an unreasonable restriction upon the right to acquire property enumerated in clause (1)(f) of Art. 19 of the Constitution. But before we hear arguments upon this point it is necessary to dispose of the preliminary objection raised on behalf of the plaintiff-respondent no. 1 by Mr. N. C. Chatterjee to the effect that the defendant-appellant is precluded from proceeding with the appeal because subsequent to the grant of special leave to appeal to him he withdrew the price of pre-emption which was deposited by the respondent No. 1 in the court below. He contends that by withdrawing the pre-emption price the appellant must be deemed to have accepted the decree which alone entitled him to the amount and that, therefore, he cannot be heard to say that the decree is erroneous. In short, Mr. Chatterjee relies upon th...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC1334; [1962]1SCR347
Subba Rao, J.1. This appeal by special leave is directed against the judgment and decree of the High of Judicature at Nagpur confirming the judgment of the 2nd Additional District Judge, Jabalpur, in Civil Suit No. 9-A of 1942, filed by respondents 2 to 7 here in claiming to be the reversioners of the estate of one Raja Ajitsingh. Ajit Singh was the Raja of Saliya Estate consisting of 73 villages and other property situate in Jabalpur and Saugor Districts. Ajit Singh died on January 2, 1910, leaving behind him two widows named Rani Khuman Kuar and Rani Anant Kuar and an illegitimate son named Ramraghuraj Singh. Rani Anant Kuar died in or about 1914 and Rani Khuman Kuar passed away on February 1, 1922. After the death of Raja Ajit Singh, the Estate was taken over by the Court of Wards on behalf of the widows in the year 1913 and remained in its possession till March 27, 1923. After the death of Rani Khuman Kuar, the local Government issued a notification recognizing Ramraghuraj Singh as...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC1320; (1961)63PLR762; [1962]1SCR328
Mudholkar, J. 1. The appellants who are admittedly displaced persons from West Pakistan were granted quasi-permanent allotment of 24 standard acres and 15 3/4 units in the village of Raikot in Ludhiana District in 1949. Their father Sardar Nand Singh who was found entitled to quasi-permanent allotment of 40 standard acres and 5 1/4 units of land was given quasi-permanent allotment in another village named Humbran in the same district. The two villages are, however, 25 miles or so distant from each other. Nand Singh, therefore, made an application for consolidation of his lands with those of the appellants in the village Raikot. During the pendency of this application he died and after his death, the application was continued by the appellants. This application was rejected by the Assistant Custodian on July 23, 1951 on the ground that no land was available in the village Raikot. A revision petition preferred by the appellants against the order of the Assistant Custodian was dismissed b...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC1371; [1962]1SCR297
Subba Rao, J.1. This appeal by special leave is directed against the order of the Additional Deputy Custodian-General of Evacuee Property, New Delhi, dated September 29, 1954, setting aside the order dated August 25, 1952 of the Additional Custodian, Rural, Jullundur, confirming that of the Deputy Commissioner, Ambala, dated May 12, 1951. 2. The appellant belongs to a group of evacuees which may for convenience be described as Dhawan Group. Diwan Chaman Lal, respondent No. 1, was a displaced person from West Pakistan where he owned considerable properties. On September 1, 1949, in lieu of land left behind in Pakistan, he was allotted 152.9 acres of land in village Kharwan in Tehsil Jagadhri, District Ambala. The appellant and his group also owned large extents of properties in West Pakistan. Each one of that group was allotted different extents of land in the same village. Before possession was taken by the allottees, two persons, namely, Hari Chand and Khilla Ram, filed applications d...
Tag this Judgment!Court : Supreme Court of India
Reported in : [1962]1SCR283; [1961]12STC324(SC)
S.K. Das, J.1. This is a writ petition under Art. 32 of the Constitution. The petitioners, Messrs. Nand Lal Raj Kishan, carry on a business of commission agents at Delhi and are liable to pay sales tax in respect of their business under the provisions of the Bengal Finance (Sales Tax) Act, 1941, as in force in Delhi. They filed returns for four quarters of 1954-55 and claimed exemption in respect of sales of certain goods to the registered dealers under the provisions of s. 5(2)(a)(ii) of the said Act. By his order dated April 11, 1956, the Sales Tax Officer disallowed the exemption claimed by the petitioners mainly on the ground that the alleged sales were made to 'those registered dealers whose activities had gone underground.' The Sales Tax Officer issued a demand notice for a sum of Rs. 1,11,890-11-0 on account of sales tax. The petitioners then carried an appeal to the Assistant Commissioner of Sales Tax, Delhi. The Assistant Commissioner set aside the order of the Sales Tax Offic...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC1344; 28(1962)CLT1(SC); [1962]1SCR314; [1961]12STC282(SC)
Venkatarama Aiyar, J.1. The petitioner is a joint Hindu family firm carrying on business at Berhampur in the State of Orissa, and registered as a dealer under the provisions of the Orissa Sales Tam Act, 1947, hereinafter referred to as the Act. Its business consists in the purchase of castor seeds, turmeric, gingili and other commodities locally, and selling them to dealers outside the State. The Sales Tax Officer, Berhampur, included in the taxable turnover of the petitioner the purchase of goods made by it inside the State but sold, as aforesaid, to dealers outside the State and imposed a tax of Rs. 27,161-13-0 on account of such sales during the sixteen quarters commencing from April 1, 1952, and ending with March 31, 1956. In the present application filled under Art. 32, the petitioner challenges the validity of the tax on the ground that the purchases in question were made in the courses of inter-State trade, and that a tax there on was in contravention of Art. 286(2) 2. The impug...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC1325; [1962]1SCR279; [1961]12STC286(SC)
Kapur, J.1. These are three petitions under Art. 32 of the Constitution challenging the imposition of sales tax on betel leaves by the Sales Tax Officer, Akola. The question raised in all the tree petitions is the same and can conveniently be disposed of by one judgment. 2. The petitioners in the three petitions are dealers in betel leaves at Akola, now in the State of Maharashtra and at the relevant time in the State of Madhya Pradesh. The Assistant Sales Tax Officer at Akola assessed the petitioners under the provisions of the C.P. & Berar Sales Tax Act, 1947 (Act XXI of 1947), hereinafter termed the 'Act' to the payment of sales tax as follows : -------------------------------------------------------------Writ PetitionNo. Period Amount-------------------------------------------------------------W.P.No. 4/58 7-11-53 to 26-10-54. Rs. 1882-9-0& 27-10-54 to 14-11-55. Rs. 1885-13-0W.P.No. 36/58 27-10-54 to 26-10-55. Rs. 1890-3-0W.P.No. 37/58 27-10-54 to 14-11-55. Rs. 3530-4-0------------...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC1358; 1962(64)BLJR181; (1961)GLR16(SC); [1962]1SCR306
Shah, J. 1. These five appeals raise a common question about the validity of Rule 2C framed by the respondent - the Municipality of Barsi under s. 58(j) of the Bombay Municipal Boroughs Act, 1925 - hereinafter called the Act. The Lokmanya Mills - hereinafter called the appellants - are a company registered under the Indian Companies Act holding an extensive area of land City Survey No. 2554 within the Municipal Borough on which are constructed buildings of the factory, ware-houses, bungalows and other structures appurtenant to the factory. The respondent, a Borough Municipality constituted under the Act is by s. 73, entitled to levy a rate on lands and buildings and also a water-rate. Under the rules framed by the Municipality, house-tax and water-tax were levied on buildings and non-agricultural lands on their annual letting value at uniform rates whether the purpose was residential, business or manufacturing. 2. In 1944, the Municipality resolved to enhance the assessment of lands an...
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