Court : Supreme Court of India
Reported in : AIR1966SC376; [1964]6SCR691; [1964]15STC430(SC)
Shah, J.1. With certificate of fitness granted by the High Court of Andhra Pradesh this appeal is preferred by Shree Bajrang Jute Mills Ltd. 2. The appellant is engaged in the manufacture of jute goods, and is a registered dealer under the Madras General Sales Tax Act. For the assessment year 1954-55 the appellant submitted its return for sales-tax claiming a deduction of Rs. 21,80,118-1-3 from the turnover in respect of the jute goods supplied by rail to the Associated Cement Company Ltd. - hereinafter for the sake of brevity called 'the A.C.C.' under despatch instructions from that Company. The Commercial Tax Officer rejected the claim of the appellant for deduction and that order was confirmed in appeal to the Deputy Commissioner of Commercial Taxes. In appeal to the Sales Tax Appellate Tribunal, the order was reserved, the Tribunal holding that the appellant was entitled to exemption in respect of the turnover for the goods supplied to the A.C.C. A revision petition presented again...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1964SC1135; 1964CriLJ229; [1964]6SCR679
Ayyangar, J.1. This appeal which comes before us on a certificate of fitness granted by the High Court of Allahabad under Art. 134(1)(c) of the Constitution, is against a judgment of that Court acquitting the respondent Kartar Singh of an offence under s. 7 read with s. 16(1)(a)(i) of the Prevention of Food Adulteration Act, 1954 which may be conveniently referred to as the Act. 2. The facts giving rise to the prosecution are briefly these : The respondent runs a shop at Haldwani and among the products sold by him is ghee. On March 19, 1960 a quantity of the ghee was purchased by the Food Inspector of the area and he put samples of the purchase into three phials which were sealed in the respondent's presence. It may be mentioned that even in the seizure memo the Food Inspector noted the ghee purchased by him as 'pahadi ghee'. One of the samples was forwarded to the Public Analyst to the Government of Uttar Pradesh for analysis for ascertaining whether the said ghee was adulterated. The...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC282; [1965]3SCR861
Dass Gupta, J.1. The appellant Brij Mohan Singh and the respondent Priya Brat Narain Sinha were among the candidates who contested the Aurangabad Constituency seat for the Bihar Legislative Assembly at the General Election held in 1962. The polling took place on February 21, 1962. The appellant received a majority of votes and was declared elected. The respondent Priya Brat Babu who was the sitting member was defeated on April 9, 1962, he filed a petition challenging the validity of the appellant's election. He prayed for a declaration that the election of the appellant Brij Mohan Singh be declared void and that he (Priya Brat Narain Sinha) be declared to have been duly elected to the Bihar Legislative Assembly from the Aurangabad Constituency. Among the grounds on which the appellant's election was challenged were these three :- (1) That the appellant was born on October 15, 1937 and was thus under 25 years of age on the date of filing the nomination papers and therefore disqualified ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC257
K. Subba Rao, J.1. This appeal by special leave is directed against the judgment of the High Court of Judicature at Allahabad setting aside the acquittal made by the Additional Sessions Judge, Kumaun, Nainital, and convicting the appellants under Section 302, read with Section 34 of the Indian Penal Code and sentencing them to imprisonment for life.2. The prosecution case may be briefly Stated. Gurucharan Lal one of the deceased, had title to and was in physical possession of plot No. 57 in the village of Azadnagar. On April 10, 1960, Gurucharan Lal, accompanied by Bhagwan Swarup, Amrit Lal, Nand Singh and Mohan Prakash, left his house in Rudrapur for Azadnagar to harvest the crop standing on the said plot. Bhagwan Das also had a plot in the same village in his name and he also started to go there to harvest his crop. As they anticipated some trouble from the accused persons, appellants herein, enroute to Azadnagar they went to police station Kiccha, which was on their way, and lodged ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC177; [1964]6SCR666
Ayyangar, J.1. - The two Civil Appeals and the Petition under Art. 32 of the Constitution which have been heard together raise a common point regarding the validity of notices of demand for the payment of land cess under the Madras District Boards Act (Madras Act XIV of 1920) which for shortness we shall call the Act, and the legality of the procedure for the recovery of the amount of the said cess. The impugned notices made a demand also for education cess but as this cess is merely a proportion of the land-cess, and as the validity of that demand stands or falls with that of the land-cess, it is sufficient if we refer to and consider the challenge to the demand of land-cess alone, as that will determine the validity of the entire sum demanded. 2. The appellant's father obtained a mining lease from the Government of Madras dated September 15, 1953 under which he was permitted to work and win iron ore in a tract of land in a village in Chittoor district. The terms upon which the lessee...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1964SC1419; [1964]6SCR654; [1964]15STC468(SC)
Shah, J.1. These appeals have been filed with certificates granted by the High Courtof Assam under Art. 132 of the Constitution against orders passed in certainpetitions filed by the appellants praying for writs of certiorari or otherappropriate writs quashing orders relating to assessment of sales-tax, andprohibiting the Superintendent of Taxes, Dhubri and other officers from takingaction in enforcement of the said orders. The appeals raise common questionsand may be disposed of by a common judgment. 2. The appellants are merchants carrying on business as dealers in jute, andhave their principal place of business at Calcutta. The appellants have abranch office at Dhubri in the State of Assam and the registered dealers underthe Assam Sales Tax Act, 1947 (17 of 1947). The appellants purchased jute atDhubri and other places in the State of Assam and despatched bales of jute todiverse factories outside the Province of Assam. The appellants submittedreturns of turnout for purposes of sales...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC427; [1964]34CompCas430(SC); 1964MhLJ481(SC); [1964]6SCR636
Wanchoo, J.1. This is an appeal by special leave against the judgment of the Madhya Pradesh High Court. The appellants filed a writ petition in the High Court challenging the validity of a notification issued under s. 6 of the Land Acquisition Act, No. I of 1894 (hereinafter referred to as the Act), Their case was that they were owners of certain lands in Chhaparwah. On July 8, 1960, a notification was issued under s. 4 of the Act to the effect that certain land in village Chhaparwah was required for a public purpose, namely, 'for the construction of buildings for godowns and administrative office'. Thereafter proceedings appear to have been take under s. 5-A of the Act and an inquiry was made by the Collector. It may be mentioned that the acquisition proceedings were taken at the instance of the Premier Refractories of India Private Limited, Katni, which is a company. The Collector reported that the land was essential for the company and was needed for a public purpose and the objecti...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1964SC1451
P.B. Gajendragadkar, C.J.1. Along with Civil Appeal No. 770 of 1962, : 1964CriLJ234 in which we have pronounced our judgment to-day, four other civil appeals and four writ petitions were also placed for hearing, because they raise a common question about the construction of Section 52A of the Sea Customs Act, and we propose to deal with them by this common judgment.2. We will first take Civil Appeal No. 803 of 1962 which has been filed by special leave by the British India Steam Navigation Co., Ltd., against the decision of the Central Board of Revenue pronounced on January 7, 1960, as well as the decision of the Central Government pronounced on May 27, 1961. The offending ship is 'Santhia' and the fine imposed is Rs. 42,500/. So far as this appeal is concerned, for the reasons given by us in dismissing Civil Appeal No. 770* of 1962, it also fails and must be dismissed with costs.3. Civil Appeal No. 374 of 1961 and Writ Petition No. 121 of 1959 have been filed by Everett Orient Line In...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC610; [1964]6SCR642
Mudholkar, J. 1. This is an appeal by special leave from the judgment of the High Court ofMadras reversing the decisions of the courts below and granting a number ofreliefs to the plaintiffs-respondents. 2. The main point which arises for consideration in this appeal is whetherthe plaintiffs-respondents are the lessees of the appellants who were defendant4 and 5 in the trial court or only their licensees. In order to appreciate thepoint certain facts need to be stated. 3. The appellants are the owners of a private market situate in Madras knownas Zam Bazar Market. There are about 500 odd stalls in that market and meat,fish, vegetables etc., are sold in that market. The practice of the appellantshas been to farm out to contractors the right to collect dues from the users ofthe stalls. Defendants 1 to 3 to the suit were the contractors appointed by theappellants for collecting rent at the time of the institution of the suit. Twoof these persons died and their legal representatives have n...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1964SC1140; [1964]34CompCas435(SC); 1964CriLJ234; 1983(13)ELT1392(SC); [1964]6SCR594
Gajendragadkar, C.J.1. This appeal by special leave raises a short question about the true scope and effect of section 52A of the Sea Customs Act, 1878 (No. 8 of 1878) (hereinafter called 'the Act'). The appellant, the Indo-China Steam Navigation Co. Ltd., which carries on the business of carriage of goods and passengers by sea, owns a fleet of ships, and has been carrying on its business for over 80 years. One of the routes plied by its ships is the Calcutta-Japan-Calcutta route. An order has been passed by the Customs Authorities confiscating the appellant's motor vessel 'Eastern Saga' under section 167(12A) of the Act, and giving the appellant the option under s. 183 of paying a fine of Rs. 25 lakhs in lieu of confiscation. The appellant contends that this order has been based upon a misconstruction of the provisions of s. 52A. 2. The vessel 'Eastern Saga' has 6,631 gross registered tons, and 4,441 net registered tons. It has an overall length of 475'-2-1/2' a breadth of 59'-3' and ...
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