Court : Supreme Court of India
Reported in : [1966]60ITR250(SC)
Sarkar, J. 1. The respondent-assessee was resident and ordinarily resident in the former ruling State of Raigarh. On July 31, 1944, the Ruler of Raigarh issued a notification in the following terms : 'It is notified for the general information of the assessees of the Raigarh State that the Indian Income-tax Act (XI of 1922) of British India (mutatis mutandis) is in full force in this State with its up- to-date amendments. All future amendments will be applicable automatically in Raigarh State.' 2. The respondent-assessee was to income-tax for the accounting years 1945 and 1946, under the Indian Income-tax Act, 1922, applied to the State by virtue of this notification. The State later merged in India. 3. On March 15, 1952, and March 26, 1954, the Income-tax Officer, Nagpur, took action under section 34 of the Indian Income-tax Act as applied to the State by virtue of the aforesaid notification to reopen the earlier assessments. It was contended on behalf of the respondent that the proce...
Tag this Judgment!Court : Supreme Court of India
Reported in : [1966]59ITR562(SC)
SHAH J. - On December 11, 1947, the appellant granted to the Shivrajpur Syndicate Ltd. rights for the mining manganese ore from lands in two villages, Shivrajpur and Bhat. The following are the materials terms of the indenture of lease :'... In consideration of the rents and royalties, covenants and agreements by the and in these presents and in the Schedule here under written, reserved and contained and on the part of the lessee to be paid, observed and performed, the lessor hereby grants and demises unto the lessee all those the mines, beds, veins, and seams of manganese ore... situate, lying and being and under the land.... To hold the premises ... granted and demised unto the lessee for the term of twelve years which shall be deemed to have commended from the first of December one thousand nine hundred and forty-five...Yielding and paying therefore unto the lessor the several rents and royalties mentioned in part V of the Schedule at the respective times herein specified subject to...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC928; [1966]2SCR440
Shah, J. 1. On December 11, 1947, the appellant granted to the Shivrajpur Syndicate Ltd. rights for the mining manganese ore from lands in two villages Shivrajpur and Bhat. The following are the materials terms of the indenture of lease : '. . . in consideration of the rents and royalties, covenants and agreements by the and in these presents and in the Schedule hereunder written, reserved and contained and on the part of the Lessee to be paid, observed and performed, the Lessor hereby grants and demises unto the Lessee All Those the mines, beds, veins, and seams of Manganese Ore . . situate, lying and being and under the land. . . . . . to Hold the premises . . granted and demised unto the Lessee for the term of twelve years which shall be deemed to have commended from the first of December One thousand nine hundred and forty five . . . Yielding and paying therefore unto the Lessor the several rents and royalties mentioned in Part V of the Schedule at the respective times herein spe...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC816; 1966CriLJ602; 1965(0)KLT1229(SC); [1966]2SCR427
Wanchoo, J. 1. These two petitions under Art. 32 of the Constitution for a writ of habeas corpus raise common questions and will be dealt with together. The main points raised in these petitions have been dealt with in k. Ananda Nambiar v. Chief Secretary, Government of Madras and other [1966] 2 S.C.R. 178. in which judgment is being delivered today. It remains now to consider the other points that arise specially in these petitions. 2. The petitioners are members of the Left Communist Party and were ordered to be detained along with others numbering 140 in all under r. 30(1)(b) of the Defence of India Rules (hereinafter referred to as the Rules) by orders of the Governor of Kerala passed on December 29, 1964. In pursuance of these orders the petitioners were arrested on December 30, 1964. At that time the State if Kerala was being governed by virtue of the Proclamation of the President dated September 10, 1964. By this Proclamation the President assumed to himself all functions of the...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1271; [1966]60ITR213(SC); [1966]2SCR402
Shah, J.1. These three appeals relate to proceedings for assessment of agricultural income-tax under the Orissa Agricultural Income-tax Act, 1947, for the years 1950-51, 1951-52 and 1952-53, and raise common questions. 2. The respondent represents a joint Hindu family consisting of four members, relationship between whom is explained by the following table : Jadimani Patnaik-------------------------------------| |Biswambar Patnaik Bhagaban Patnaik-------------------- -------------------| | | |Binod Behari Puran Chandra Shyam Sundar LaxmidharBefore the relevant years of account Jadimani, Biswambar and Bhagaban had died and Binod Behari, Puran Chandra, Shyam Sundar and Lamidhar were the surviving members of the family. The joint family owned agricultural lands, cows and buffaloes. The assessing officer determined the income of the respondent for 1950-51 at Rs. 11,949, for 1951-52 at Rs. 10,850 and for 1953-54 at Rs. 9,549. In these sums were included in each year Rs. 200 as income derive...
Tag this Judgment!Court : Supreme Court of India
Reported in : [1966]61ITR169(SC)
Sikri, J. 1. This appeal by special leave is directed against the judgment of the High Court of Rajasthan, rejecting the application under section 66(2) of the Income-tax Act, filed by the appellant. 2. For the assessment for 1958-59, the Income-tax Officer disallowed loss of Rs. 45,676 incurred by the respondent, M/s. Shri Govind Commercial Co. (P.) Ltd., Jaipur, hereinafter refereed to as the assessee, on the ground that this loss was incurred in speculative transaction on a large scale in hessian and gunny bags. It is noted in the order that 'Shri M. L. Sharma admitted that the transactions were of a speculative nature since the deliveries were not taken'. Apparently, this admission was not understood properly by the Income-tax Officer because the assessee filed an appeal before the Appellate Assistant Commissioner and contended that the admission was only to the affect that delivery of goods was not taken. On the merits, it was contended before the Appellate Assistant Commissioner ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1051; [1966(12)FLR45]; (1966)ILLJ398SC; [1966]2SCR434
Ramaswami, J.1. This appeal is brought, by special leave, against the award of the Labour Court, Orissa dated May 24, 1963 in Industrial Dispute No. 5 of 1962 published in the Orissa Gazette dated June 14, 1963. 2. The respondent - Miss Shanti Patnaik - took her degree in Master of Arts (Political Science) in 1961. At that time, Major General Pratap Narain was the General Manager of Utkal Machinery Ltd. (hereinafter referred to as the 'Management'). On December 9, 1961 Major General Pratap Narain appointed the respondent as his Secretary on a monthly salary of Rs. 400. She was thereafter transferred to the Personnel Department of the Company as an Assistant. It appears that Shri A. L. Sarin joined as Personnel Officer on January 2, 1962. The respondent alleges that on April 30, 1962 she was given notice for termination of her service. On her representation she was informed on May 30, 1962 that the decision of the management to dispense with her service was final. The allegation of the ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC657; 1966CriLJ586; [1966]2SCR406
Gajendragadkar, C.J.1. Mr. K. Ananda Nambiar, who is a Member of Parliament, has been detained by the Government of Madras since the 30th December, 1964. On the 29th December, 1964, an order was passed under Rule 30(1)(b) and (4) of the Defence of India Rules, 1962 in which it was stated that the Government of Madras were satisfied with respect to the petitioner K. Ananda Nambiar that with a view to preventing him from acting in any manner prejudicial to the defence of India and the public safety, it was necessary to make an order directing that he be detained. The said order further directed that the petitioner should be arrested by the police wherever found and detained in the Central Jail, Tiruchirapalli. Though this order directed the detention of the petitioner in the Central Jail, Tiruchirapalli, it is common ground that he has been detained in fact in the Central Jail, Cuddalore. By his present writ petition (No. 47 of 1965) filed under Art. 32 of the Constitution, the petitione...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1007; [1966]59ITR582(SC); [1966]2SCR384
Subba Rao, J.1. This appeal by special leave raises the question of the true construction of the provisions of s. 4(3)(i) of the Indian Income-tax Act, 1922, hereinafter called the Act. 2. The relevant facts may be briefly stated. By the indenture dated September 14, 1950, H.E.H. Nizam of Hyderabad created a trust known as 'H.E.H. Nizam's Religious Endowment Trust', hereinafter referred to as the Trust' under which he settled certain securities of the face value of Rs. 40 lakhs for implementing the object described in the Trust deed. Under the Trust deed three trustees were appointed, including the settlor. It will be convenient at this stage to read the relevant provisions of the trust deed. 3. Clause 3. The Trustees shall hold and stand possessed of the Trust Fund upon Trust. (a) To manage the Trust Fund and to recover the interest and other income thereof. (b) . . . . . (c) During the life-time of the Settlor the balance of the income shall be accumulated and shall be added to the...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC987; [1966(12)FLR153]; [1966]2SCR344
Ramaswami, J.1. This appeal is brought, by special leave, against the award of the Industrial Tribunal, Assam, published in Assam Gazette dated January 13, 1960, vide Assam Government Notification No. 361/55/690 dated December 29, 1959, in References Nos. 25 to 39, 41, 43 to 45, 47 to 51, 54 to 57, 59 to 61, 63 to 67, 69 to 73, 76 and 91 of 1957 and 15 of 1958. 2. During the period from June, 1951 to March, 1953 the entire tea industry in the Cachar district of Assam was subject to an unusual economic crisis. There was a steep rise in the cost of production due to increase in wages and introduction of subsidised rations. In October, 1949, a Tripartite Conference was held at Silchar and it was decided in this Conference that nearly 20 Tea Estates had become uneconomic and should be allowed to convert food concessions into cash at the rate of 0-4-6 per head per day. The need for re-adjustment of labour force was also recognised in this Conference. The financial position of the Tea Estate...
Tag this Judgment!