Court : Supreme Court of India
Reported in : AIR1963SC1062; [1963]1ITR48(SC); [1963]3SCR893
Sarkar, J. 1. In certain assessment proceedings under the Indian Income-tax Act, 1922, the assessee was charged with interest under sub-section (8) of s. 18A of that Act. That sub section provided that in the cases there mentioned interest calculated in the manner laid down in sub-section (6) of s. 18A shall be added to the tax assessed. The assessee contends that he could not be made liable to pay the interest as in his case it could not be calculated in the manner indicated. The only question that arises in this appeal is whether this contention is right. 2. The assessee's contention was rejected by the Appellate Commissioner but not by the Appellant Tribunal. The respondent Commissioner thereupon obtained a reference of the following question to the High Court of Punjab for its decision : 'Whether, on a true construction of sub-Sections (6), (8) and (9) of Section 18A of the Indian Income-tax Act, the interest referred to in sub-Section (8) is chargeable for failure on the part of a...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1967SC732; [1963]3SCR904
Raghubar Dayal, J.1. These appeals, by special leave, against the orders of the Board of Revenue, Utter Pradesh, arise in the following circumstances : The appellants presented applications against each set of the respondents in these six appeals under s. 175, Uttar Pradesh Tenancy Act, 1939 U.P. XVII of 1939, hereinafter called the Act, for ejectment stating that they were the sir-holders of the land occupied by the respondents as non-occupancy tenants and that the period of five years during which the respondents were entitled to retain possession under s. 20 of the Act had expired. The respondents contested the notice of ejectment alleging that the land in suit was not sir, that the appellants were not sir-holders, that appellants paid local rate exceeding Rs. 25/- in the United Provinces, Agra and Oudh, and held more than 50 acres of sir land. They claimed to be hereditary tenants of the land in dispute, in accordance with ss. 14, 15 and 16 of the Act. The paper were thereafter for...
Tag this Judgment!Court : Supreme Court of India
Reported in : [1963]3SCR837
Shah, J.1. The petitioners profess the Christian faith and belong to the United Church of Northern India. They are members of the Gujarat and Kathiawar Presbyterian Joint Board-hereinafter called 'the society' - which conducts in the areas which now form the State of Gujarat, forty two primary schools and a Training College for teachers, known as the 'Mary Brown Memorial Training College', at Borsad, District Kaira. The teachers trained in the colleges are absorbed in the primary schools conducted by the society and those not so absorbed are employed by other Christian Mission Schools conducted by the United Church of Northern India. The cost of maintaining the Training college and the primary schools is met out of donations received from the Irish Presbyterian Mission, fee from scholars and grant-in-aid under the education Code of the State Government. The primary schools and the college are conducted for the benefit of the religious denomination of the United Church of Northern India...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1963SC553; (1963)65PLR531; [1963]3SCR858
Ayyangar, J.1. These four appeals which have been filed pursuant to special leave granted by this Court principally raise for consideration the constitutional validity of s. 15 of the Punjab Pre-emption Act (Act I of 1913), hereinafter referred to as the Act. The property involved in these appeals are agricultural lands and in each one of them decrees have been passed in favour of the preemptors whose claim to pre-empt was based on different sub-clauses of s. 15, and the vendees who are the appellants in the several appeals challenge the constitutional validity of the law under which the suits have been decreed. 2. One of the appeals - Civil Appeal No. 214 of 1961 however could be decided without considering the constitutional point regarding the validity of s. 15 of the Act and it would therefore be convenient to dispose it of first. The facts giving rise to the appeal are briefly as follows : The 5th and 6th respondents before us owned certain agricultural land in village Dugri which...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1963SC599; (1963)65BOMLR347; 1963MHLJ273(SC); [1963]3SCR830
Kapur, J.1. This is an appeal against the judgment and order of the High Court of Bombay confirming the conviction of the appellant for an offence under s. 302, Indian Penal Code, read with s. 34 for the murder of one Lahu Vithu Patil on the night between May 23, and 24, 1960 at village Pasarde. 2. Four persons Rama Krishna Patil accused No. 1, Bhiva Doulu Patil accused No. 2 (now appellant before us), Lahu Santu Patil accused No. 3 and Deoba approver P.W. 5 are alleged to have taken part in murder of Lahu Vithu Patil. Rama Krishna Patil accused No. 1 was convicted of murder and sentenced to death but on appeal his sentence was reduced to one of imprisonment for life. The appellant was convicted as above stated and sentenced to imprisonment for life. The third accused Lahu Santu Patil was acquitted and the 4th participant Deoba turned approver and is P.W. 5. 3. The case for the prosecution was that the appellant had a suspicion that the deceased had a liaison with his wife. He, the app...
Tag this Judgment!Court : Supreme Court of India
Reported in : [1963]3SCR809
Subba Rao, J. 1. These two petitions filed under Art. 32 of the Constitution by different parties are directed against the Agricultural Income-tax Officer, Kasaragod, and the State of Kerala, for a declaration that s. 2A of the Kerala Agricultural Income-tax Act, 1950, as amended by Kerala Act 11 of 1959, (hereinafter referred to as the Act) is constitutionally void and for quashing the orders of assessment made by the first respondent pursuant to the said provision. 2. As it is common case that the decision in the first petition would govern the second one, it would suffice if the facts in the first petition were given. 3. Kasaragod Taluk, wherein the agricultural lands of the petitioner's family are situate, formed part of the district of South Kanara in the Madras State. Under the States Reorganization Act, 1956 (Central Act 37 of 1956) the Kerala State comprising the following territories was formed : (a) the territories of the existing State of Travancore-Coching excluding the ter...
Tag this Judgment!Court : Supreme Court of India
Reported in : [1963]48ITR21(SC)
SUBBA RAO J. - These two petitions filed under article 32 of the Constitution by different parties are directed against the Agricultural Income-tax Officer, Kasaragod, and the State of Kerala, for a declaration that section 2A of the Kerala Agricultural Income-tax Act, 1950, as amended by Kerala Act II of 1959 (hereinafter referred to as the Act) is constitutionally void and for quashing the orders of assessment made by the first respondent pursuant to the said provision.As it is common case that the decision in the first petition would govern the second one, it would suffice if the facts in the first petition were given.Kasaragod Taluk, wherein the agricultural lands of the petitioners family are situate, formed part of the district of South Kanara in the Madras State Under the States Reorganization Act, 1956, (Central Act 37 of 1956) the Kerala State comprising the following territories was formed : (a) the territories of the existing State of Travancore-Cochin, excluding the territo...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1963SC548; [1963]3SCR792; [1963]14STC416(SC)
Sarkar, J. 1. These are two petitions under Art. 32 of the Constitution asking for writs to quash certain assessment orders impossing sales tax and for consequential reliefs preventing the levy and collection of that tax. The petitioners allege that the assessment orders are wholly void and therefore affect their fundamental rights under Art. 19(1)(f) and Art. 31. 2. There are two petitioners in each case, the first being the State Trading Corporation of India Ltd. and the second, the Coment Marketing Company of India Ltd. There are also two respondents in each petition, the first of whom is the State of Mysore which through one of its officers, the second respondent, passed the assessment orders imposing the tax. 3. The impugned assessment orders were made on the Marketing Company in respect of certain sales of cement made by it in the year 1957-58. The petitioners say that the Marketing Company made those sales as agent of the Trading Corporation. Whether this is correct or not is no...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1967SC585; [1963]14STC188(SC)
A.K. Sarkar, J1. As in Writ Petitions Nos. 65 and 66 of 1960, : [1963]3SCR792 , in which judgment has just now been delivered, the question in this petition under Article 32 of the Constitution also is whether certain sales were inter-Stale sales so that it was beyond the power of the State legislature to tax them. We are only concerned with the sales in which goods were moved from outside into Mysore.2. The assessment year is 1956-57. We are, therefore, concerned with sales which took place between April 1, 1956 and March 31, 1957. The tax was imposed under the Mysore Sales Tax Act, 1948 which was in force during the whole of this period.3. There are six petitioners, the first three being the State Trading Corporation Ltd., the Associated Cement Company Ltd. and the Cement Marketing Co. Ltd. The other three petitioners are shareholders or directors in one or other of these companies. The respondents are the State of Mysore and one of its Taxing Officers.4. In this case also we are con...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1963SC980; [1963]3SCR777; [1963]14STC175(SC)
Kapur, J. 1. This is an appeal against the judgment and order of the High Court of Mysore in Writ Petition No. 147 of 1958 dismissing the appellant's petition under Arts. 226 and 227 of the Constitution for quashing the order of assessment for the period of assessment 1955-56 i.e. from April 1, 1955, to March 31, 1956. In this appeal because of the Validating Act (VII of 1956) the appellants did not challenge their liability for the period April 1, 1955, to September 6, 1955. 2. The facts necessary for the decision of this appeal are these : Appellant No. 1 - The Cement Marketing Co. Ltd. - are the Sales Managers of the second appellant - The Associated Cement Co. Ltd. - appointed under an agreement dated April 21, 1954. The High Court has described the first appellant to be the Distributors of the second appellant. The second appellant is a manufacturer of cement and at the material time it had over a dozen factories in different parts of India, none of which was in the State of Mysor...
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