Court : Supreme Court of India
Reported in : AIR1965SC1503; [1963(7)FLR138]; (1965)ILLJ458SC; [1965]1SCR998
Hidayatullah, J. 1. This appeal by special leave arises from a dispute between the Delhi Transport Undertaking and its employee Shri Hari Chand, a former conductor of one of its omnibuses, now Assistant Traffic Inspector. By this appeal the Delhi Transport Undertaking impugns an award of the Industrial Tribunal, Delhi dated April 20, 1962. The facts of the case are as follows : Hari Chand was a conductor on omnibus No. 484 of route No. 21 on March 28, 1960. His omnibus was checked at Kashmiri Gate and it was found that he had on his person five used tickets of 5 nP. and six used tickets on 10 nP. denominations. This was prohibited by clause (12) of the Executive Instructions dealing with the duties of Conductors, and exposed a guilty conductor to the penalty of dismissal. After enquiry into this conduct the charge was held proved and on the recommendation of the Enquiry Officer the Traffic Manager proposed to dismiss him from October 31, 1961. As this occurred during the pendency of an...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC845; [1965]1SCR933
Gajendragadkar, C.J. 1. These six writ petitions which have been filed under Art. 32 of the Constitution, seek to challenge the validity of the Constitution (17th Amendment) Act, 1964. The petitioners are affected by one or the other of the Acts added to the 9th Schedule by the impugned Act, and their contention is that the impugned Act being constitutionally invalid, the validity of the Acts by which they are affected cannot be saved. Some other parties who are similarly affected by other Acts added to the 9th Schedule by the impugned Act, have intervened at the hearing of these writ petitions, and they have joined the petitioners in contending that the impugned Act is invalid. The points raised in the present proceedings have been elaborately argued before us by Mr. Setalvad and Mr. Pathak for the interveners and Mr. Mani for the petitioners. We have also heard the Attorney General in reply. 2. The impugned Act consists of three sections. The first section gives its short title. Sect...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC1421; [1965]56ITR234(SC); [1965]1SCR990
Subba Rao, J.1. This appeal by special leave is directed against the order of a Division Bench of the High Court of Judicature at Allahabad holding that the Income-tax Officer, in the circumstances of the case, went wrong in initiating proceedings under s. 34(1) of the Indian Income-tax Act, 1922, hereinafter called the Act, in respect of the assessment year 1942-43. 2. The facts may briefly be stated. The assessee was a holder of an impartible estate in the district of Ajmer. On March 25, 1944, the Income-tax Officer assessed him to income-tax for the year 1942-43. On April 5, 1945, on the ground that two items of the assessee's income, namely, syar (forest) income and interest income, were not included in the original assessment, a notice under s. 34 of the Act was issued to him. In response to the said notice, the assessee filed a return wherein he disclosed fully and completely the particulars of his interest income, but raised the plea that his forest income was not taxable. The I...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC895; [1965]1SCR970
Wanchoo, J.1. This is an appeal on a certificate granted by the Allahabad High Court. The appellant is a public limited company and owns two sugar factories situate in the city of Rampur. The factories comprise a number of buildings including some for residential purposes also. The Municipal Board of Rampur (hereinafter referred to as the respondent) decided to impose water tax in Rampur as provided under s. 128(1)(x) of the U.P. Municipalities Act, No. II of 1916 (hereinafter referred to as the Act). The procedure for the imposition of tax by the Municipal Board under the Act is provided in Sections 131 to 135 of the Act. Section 131 provides that when a Board desires to impose a tax, it shall by special resolution frame proposals specifying the tax, the persons or class of persons to be made liable, and the description of property or other taxable thing or circumstance in respect of which they are to be made liable, the amount or rate leviable from each such person or class of person...
Tag this Judgment!Court : Supreme Court of India
Reported in : [1965]57ITR168(SC)
Subba Rao, J. 1. This appeal by special leave is directed against the judgment and order of the Kerala High Court issuing appropriate writs under article 226 of the Constitution against the appellant and the second respondent. 2. One S. P. Sadanandan, resident of Kozhikode, died on July 10, 1948, leaving a registered will dated June 23, 1948. Respondent No. 1 is his widow. Under the said will the testator appointed his widow, the 1st respondent herein, his eldest son, Earnest Devadas Sadanandan, and one Paramasivan, a chartered account of Kozhikode, as his executors. The family of the testator consisted of his widow, 2 sons, 3 daughters and a grandson through a deceased daughter. Under the will various bequests were made. 3. S. P. Sadanandan was assessed to income-tax for the years 1945-46 to 1949-50. The Income-tax Officer, after the assessee's death, discovered that there was a large scale evasion of tax by the assessee and on that ground on March 20, 1954, issued notices under secti...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC1375; [1965]56ITR198(SC); [1965]1SCR909
Gajendragadkar, C.J.1. This appeal arises from a writ petition filed by the appellant, Navnit Lal C. Javeri, in the Bombay High Court in which he challenged the validity of section 12(1B) read with s. 2(6A)(e) of the Indian Income-tax Act, 1922 (No. 11 of 1922) (hereinafter called the Act), as it stood in 1955. The High Court has rejected the appellant's contention that the said section is invalid, and the appellant has come to this court with a certificate granted by the High Court. 2. The appellant holds 11 out of 845 shares in a private limited company named the Malegaon Electricity Co., (Private) Ltd. (hereinafter referred to as the company). The value of each share is Rs. 100. The business of the company is to supply electricity to the residents of Malegaon. Some time during 1955, the appellant took a loan amounting to over Rs. 4 lakhs from the company. A notice was issued to the appellant by the 8th Income-tax Officer under s. 22(2) of the Act calling upon him to make his return ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC1310; [1965]1SCR900; [1965]16STC563(SC)
Shah, J.1. Messrs J. K. Cotton Spinning and Weaving Mills Company Ltd. is a public limited Company having its registered office at Kanpur. The Company manufactures for sale cotton textiles, tiles and other commodities. The Company applied on June 21, 1957, requesting the Sales Tax Officer, Sector II, Kanpur, to register it as a dealer under s. 7(1) of the Central Sales Tax Act, 1956, and prayed that the following goods which it ordinarily purchased in the course of inter-State trade may be specified in the certificate : 'Cotton staple fibre, yarn, wastes, coal, petrol, machinery, electricals, spares, hardwares, dyes and colours, chemicals, auxiliaries, oils, lubricants, tallows, starches, woollen clothings, gums, clays, salt, beltings, bobbins, shuttles, wooden accessories and other mill stores for manufacturing cloth, yarn, tiles and paints etc.' 2. The Sales Tax Officer granted the certificate as prayed : The certificate of registration was later modified and the following additional...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC1196; (1966)ILLJ451SC; [1965]1SCR890
Wanchoo, J. 1. This is an appeal by special leave against the judgment of the Assam High Court. Shri Ajit Kumar Sharma (hereinafter referred to as the respondent) is a teacher in the Handique Girls College (hereinafter referred to as the College) at Gauhati. He filed a writ petition in the High Court on the following averments. This is a private college teaching up to B.A. standard and affiliated to the Gauhati University established under the Gauhati University Act, No. 16 of 1947, (hereinafter referred to as the Act). The College is managed by a Governing Body according to the provisions of the Statute for the management of private colleges framed by the Gauhati University under s. 21(g) of the Act. Under s. 23(h) of the Act, the Executive Council may frame Ordinances to provide for the emoluments and conditions of service of teachers of the University, including teachers in private colleges. The University has in pursuance of the powers so conferred on it framed rules for the grant ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC1031; [1965]55ITR630(SC); [1965]1SCR883
Sikri, J.1. This is an appeal by special leave directed against the judgment of the Madras High Court answering the question 'whether the reassessment under s. 34 (of the Indian Income-tax Act, 1922) completed on 30th June, 1953, for the year 1944-45 is valid' in the negative. The relevant facts are as follows. 2. The respondent, hereinafter referred to as the assessee is a Hindu undivided family. For the assessment years 1944-45 and 1945-46, the assessee filed no returns under s. 22 of the Indian Income-tax Act, hereinafter referred to as the Act, nor were any notices issued under s. 22(2) of the Act. On April 3, 1948, the Income-tax Officer issued notices under s. 34 for both the assessment years. At that time it was not necessary to obtain the sanction of the Commissioner of Income-tax and none was obtained. The assessee filed a return for the assessment year 1944-45 on September 4, 1948, showing an income of Rs. 4,053 which was below the HUF taxable limit of Rs. 7,200. The assessee...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC1364; [1965]1SCR861
Shah, J. 1. An action instituted by Phanindra Mohan Majumdar hereinafter called 'the plaintiff' on the original side of the High Court of Calcutta for a declaration that he 'is the sole proprietor of and absolutely entitled to a boarding house business carried on in the name and style of International Home at 42, Harrison Road, Calcutta and for an order for delivery of possession of the boarding house business' was decreed by a single Judge of the High Court, and the decree was confirmed in appeal under clause 15 of the Letters Patent by a Division Bench of the High Court. 2. Surasaibalini Debi a trustee appointed under a deed of settlement dated August 23, 1952 executed by the defendant Prabhendra Mohan Gupta her father, was impleaded as a party on the death of the defendant has appealed to this Court with special leave. 3. The case of the plaintiff set out in his plaint was that in or about the year 1941 he took a lease of No. 42, Harrison Road, Calcutta and had started a boarding ho...
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