Court : Supreme Court of India
Reported in : AIR1962SC195; 1962(0)BLJR29; (1962)ILLJ142SC; [1962]3SCR259
Sinha, C. J. 1. This appeal was first heard by a Division Bench of three judges, composed of the Chief Justice, Imam and Shah, JJ., on the 19th of February last year. In the course of the argument, the learned counsel for the appellant invited the attention of the Court to the decision of a Division Bench of this Court in the State of Ajmer v. Shivji Lal 1959]. 2 S.C.R. 739. The Bench hearing the case, being of opinion that the decision aforesaid of this Court required reconsideration, referred the case to a larger bench, and that is how it has come before us. 2. It is necessary to state the following facts in order to bring out the question of law to be determined in this case. The appellant was an upper Division Clerk in the office of the Chief Commissioner of Delhi. He had come to know Ram Narain, who is the chief prosecution witness in this case and who is a fireman serving in Delhi Fire Brigade. Ram Narain, aforesaid, had for a long time been anxious to obtain a licence for a doub...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC602; (1963)ILLJ661SC; [1962]3SCR187
Sinha, C.J. 1. This petition under Article 32 of the Constitution prays for a writ of mandamus or any other appropriate writ or direction to the respondents to remove the ban against the petitioner against his entry into government service. The respondents to the petition are : 1. The Chairman, Central Tractor Organisation, Ministry of Food and Agriculture, Government of India, New Delhi. 2. The Secretary, Ministry of Food and Agriculture, New Delhi. 3. The Secretary, Ministry of Home Affairs, Government of India, New Delhi. 2. The petition is founded on the following allegations. The petitioner is a trained machineman. In 1948, he was employed as a machineman in the Central Tractor Organisation. He continued in government service and rendered a good account of himself in that service until, by a notice dated September 16, 1954, his services were terminated. The office order No. 375 terminating his services is at Annexure 'A' to the petition and is in these terms : 'Shri K. C. Nayar ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1967SC59; 28(1962)CLT95(SC); [1962]3SCR250
Hidayatullah, J.1. This are 38 appeals against the judgment and order of the High Court of Orissa dated November 28, 1956, by which 42 petitions under Article 226 of the Constitution filed by the present appellants and some other were dismissed. The High Court certified the cases as fit for appeal to this Court under Article 132(1) of the Constitution. 2. The appellants are holders of pre-settlement minor inams in the State of Orissa. This grants are different both in regard to the time when they were made and the lands involved in them. They were made for performance of services of deities and were classed as Devadayam grants in the revenue papers. The grants in all these cases were not of whole villages but of certain lands and hence their classification as minor inams, and they comprised both the melwaram and kudiwaram rights in the lands. It is not necessary to refer to these cases separately, since a single argument was addressed before us involving the consideration whether Notif...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1963SC799; [1962]3SCR213
Shah, J.1. Under a treaty between the East India Company and Nawab Asafuddaula, the Province of Banaras was ceded about the year 1775 to the East India Company. The Company then granted a sanad to Raja Chet Singh, the former ruler of Banaras, and under that sanad, the rights and power previously held by Raja Chet Singh were conferred afresh. Raja Chet Singh granted in jagir, pargana 'Syudpore Bhettree' in perpetuity to his Diwan Ousan Singh as remuneration for services rendered to his family. Raja Chet Singh having renounced his gadi, the East India Company confirmed the grant made by the Raja in favour of Ousan Singh. Raja Chet Singh was succeeded by Raja Mahip Narain Singh who executed a sanad in favour of Ousan Singh affirming the grant. 2. Land revenue settlements were made in the Province of Banaras about the year 1789-90, but the jagirs including 'Syudpore Bhettree' were excluded from that settlement. Ousan Singh died in or about the year 1800, and his son Sheo Narain Singh succe...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC567; (1962)1SCJ725; (1962)1MLJ(SC)27; (1962)3SCR195
Wanchoo, J.1. This is an appeal by special leave against the judgment of the Assam High Court in a probate matter. The main appellant is Rani Purnima Debi widow of Kumar Chandra Narayan Deb (hereinafter called the testator), who died in June 1946. The second appellant is the testator's married daughter. An application was made by Kumar Khagendra Narayan Deb (hereinafter referred to as the respondent) before the District Delegate, Gauhati in August 1946 for grant of letters of administration with the will annexed. The case of the respondent was that the testator had executed a will on December 29, 1943, in favour of the respondent by which the testator gave his entire property to the respondent subject to the respondent's maintaining the testator's widow and sister. Objections were filed on behalf of the appellants to the grant of letters of administration on the basis of the will propounded by the respondent and three main grounds were urged in that connection, namely - (i) that the wi...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC588; [1961(3)FLR436]; (1962)0GLR43; (1961)IILLJ678SC; [1962]3SCR171
Das Gupta, J. 1. This appeal by special leave raises a question of the correct interpretation of some words in section 18A(1)(b) of the Industries (Development and Regulation) Act, 1951. The Central Government made an order under section 15 of that Act appointing a committee of three persons for the purpose of making full and complete investigation into the circumstances of the case as it was of opinion that there had been or was likely to be a substantial fall in the volume of production in respect of cotton textiles manufactured in the industrial undertaking known as Hathisingh ., Ahmedabad, for which having regard to the economic conditions prevailing there was no justification, After the committee made its report the Central Government being of opinion thereupon that this industrial undertaking was being managed in a manner highly detrimental to public interest made an order under section 18A of the Act authorising Ambalal Shah (the first appellant before us) to take over the manag...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC186a; [1962]44ITR6(SC); [1962]3SCR157
Gajendragadkar, J. 1. This appeal by a certificate arises out of a reference made to the High Court at Calcutta under section 63 (I) of the Bengal Agricultural Income-tax Act (IV of 1944) (hereafter called the act). The appellant, the Dooars Tea Co. Ltd., is a public limited company and it carries on business of growing, manufacturing and selling tea. For the accounting year 1948 which corresponds to the assessment year 1949-50 a return was submitted by the appellant in respect of its agricultural income showing the said income at Rs. 3,45,702. The Agricultural Income-tax Officer, however, did not accept the correctness of the said return and increased the amount to Rs. 4,41,940. This increased amount included a sum of Rs. 39,849 and it represented the market value of the appellant's agricultural income from bamboos, thatching grass and fuel timber. It is this amount thus added by the Agricultural Income-tax Officer to the agricultural income of the appellant in the relevant year that ...
Tag this Judgment!Court : Supreme Court of India
Reported in : [1962]44ITR352(SC)
Gajendragadkar, J.1. These five appeals arise from two reference made by the Income-tax Appellate Tribunal, Madras Bench, under section 66(2) of the Income-tax Act, 1922, to the High Court of Judicature, Madras. The assessee in the two cases thus referred is the same but the points referred are different and the accounting years are also not the same. The assessee is V. N. M. Arunachala Nadar. In Reference No. 68 of 1953 the question referred to the High Court was under section 8(1) of the excess Profits Tax Act. This has been thus stated : 'Whether on the facts and circumstances of the case there was a change in the persons carrying on the business within the meaning of section 8 (1) of the excess profits Tax Act ?' 2. The chargeable accounting period in respect of which this question was framed are four, February 7, 1943 to February 6, 1944, February 7, 1944, to January 18, 1945, January 19, 1945, to February 3, 1946, and February 4, 1946, to March 31, 1946. It is in respect of these...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC159; [1962]3SCR146
Subba Rao, J.1. This appeal raises the question of construction of the expression 'telegraph line' in section 34(2)(b) of the Indian Electricity Act, 1910 (Act 9 of 1910), (hereinafter called the Act). 2. The first respondent, Laxmi Narayan Chopra, carries on business as motor coach builder under the name and style of 'Chopra Motors' having his factory at 139, Regent Park, Tollygunge in the suburbs of Calcutta. In the said factory a number of 'Universal Electric Motors' are operated for the purpose of working electric drills. Within a distance of 100 feet of the said factory, there is a Post and Telegraph Wireless Station, which besides functioning as a coast station communicating with ships at sea, handles public messages in large volume from Darjeeling, Shillong, Gauhati, Agartala and New Delhi. In or about April, 1953, severe electrical interference was observed in the said station and experts attributed the same to local induction from the first respondent's factory. On October 13,...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC163; [1962]44ITR172(SC); [1962]3SCR137
Subba Rao, J.1. This appeal by certificate granted by the High Court of Kerala raises the question of the application of section 41(1) of the Indian Income-tax Act (hereinafter called the Act) to the facts of the case. 2. One P. B. Umbichi and his wife executed a deed dated December 20, 1915, creating thereunder a wakf of their properties. It was provided therein, inter alia, that the income from the properties mentioned therein should be utilised for the maintenance of their two daughters and their children on the female side. For 40 years up to and inclusive of the assessment year 1954-55, the income-tax assessments were made on the wakf through its manager under section 41 of the Act in the status of an individual. But, for the assessment year 1955-56, the Income-tax Officer treated the assessee as an association of persons, and, on the ground that the shares of the beneficiaries are indeterminate, levied tax at the maximum rate under the first proviso to section 41 of the Act. On a...
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