Court : Supreme Court of India
Reported in : AIR1966SC1449; 1966MhLJ643(SC); [1966]3SCR365
Hidayatullah, J.1. In this appeal by special leave we are not concerned with the merits of the controversy between the appellant and the forth respondent, who are the contesting parties, because only two short questions of law arise for our decision. The appellant is a registered co-operative Housing Society, registered under the Maharashtra Co-operative Societies Act, 1960 (XXIV of 1961). The Society was promoted by two individuals for the construction of a block flats in Bombay. Shivdasani (respondent 4) claims to have paid the entrance fee, share money and other demands and the complaints that his membership was wrongly rejected by the Society. The Society denies these statements and the claim. We are not concerned with the details of this dispute. What we concerned with this: On being informed of the rejection of his application for membership, Shivdasani filed an appeal under s. 23(2) of the above Act, which was heard and decide in his favour by the District Deputy Registrar, Co-o...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1676; 1966CriLJ1347; [1966]3SCR373
Subba Rao, J. 1. The appellant is the manager of the Palghat Depot of Messrs. Nambissan's D.V. Dairy Farm. On July 20, 1961, one of the Food Inspectors visited his depot and purchased from the second accused, the salesman in charge of the depot, two nazhies of 'skimmed thick butter-milk' out of the stock exposed for sale in the depot. He sent a sample of it for analysis to the Public Analyst. The Analyst reported that the solids-not-fat content in the said sample was 7.5 per cent. as against 8.5 per cent. prescribed for curd : he was of the opinion that the sample contained not less than 11 per cent. of added water. When the sample was analysed a few months later by the Central Food Analyst, he reported that the solids-not-fat content in the sample was only 6.4 per cent. Thereupon a complaint was filed in the Court of the District Magistrate (Judicial), Palghat, against the appellant and his sales-man-we are not concerned in this appeal with the charge against the sales-man. The charge...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1307; [1966]3SCR328
Shah, J.1. The appellant - a society registered under the Societies Registration Act 21 of 1860 conducts an educational institution styled 'Dwarka Prasad Girls Intermediate College' at Allahabad. Management of the affairs of the Society is entrusted by the memorandum of association to an Executive Committee consisting of six office-bearers, seven members elected at the general meeting of the Society, and two nominees of the settlers of certain buildings, in which the college is conducted, and it is provided by the memorandum that no one who is not a member of the Society can become or remain an office-bearer of member of the Executive Committee. 2. Under the Intermediate Education Act (U.P. Act 2 of 1921) provision was made for establishing a Board with power to prescribe courses of instruction for the Intermediate classes and the Higher Sections of English Schools, to grant diplomas or certificates to conduct examinations at the end of the High School and Intermediate courses, to reco...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1250; [1966]60ITR277(SC); [1966]3SCR321
Shah, J.1. In computing the total earned income of the appellant Company for the calendar year 1959, the Income-tax Officer, Trivandrum, disallowed a claim for deduction of Rs. 80,255/- in respect of liability for payment of tax under the Wealth Tax Act 27 of 1957 incurred by the Company for the calendar years 1957 and 1958. The order was confirmed by the Appellate Assistant Commissioner and by the Appellate Tribunal. On the following question referred by the Wealth-Tax Appellate Tribunal, 'Whether on the facts and circumstances of the case, the assessee Company is entitled to a deduction of Rs. 12,873/- being the wealth tax paid during the account year ended 29-2-1960 against the profits and gains of its business for the assessment year 1960-61 under Section 10(2)(xv) of the Indian Income-tax Act ?' the High Court of Kerala recorded an answer in the negative. The Company has appealed to this Court with special leave. 2. The Company claims that wealth-tax paid by it represented expendi...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1339; 1966MHLJ269(SC); [1966]3SCR339
Gajendragadkar, C.J. 1. The appellant, Gulam Yasin Khan, and respondent No. 1, Sahebrao Yeshwantrao Walaskar, were candidates for election as members to the Municipal Committee, Malkapur, District Buldana, from Ward No. 17. The date fixed for filing the nomination papers was 16th March, 1964, and the date for scrutiny was 18th March, 1964. Both the appellant and respondent No. 1 had filed their nomination papers as required by the relevant Rules. When the stage of scrutiny arrived, respondent No. 1 objected to the validity of the candidature of the appellant. He alleged that the appellant's son Khalildad Khan was a Moharir on Octroi Naka employed by the Municipal Committee; as such, he was a servant of the Committee. According to respondent No. 1, the employment of the appellant's son by the Municipal Committee showed that the appellant had an interest in the Municipal Committee; and so, he was is disqualified from standing for election under section 15(1) of the Central Provinces and ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1404; 1966CriLJ1067; 1966MhLJ588(SC); [1966]3SCR314
Sikri, J. 1. These appeals by certificate granted by the Bombay High Court are directed against its judgment dated April 13, 1964 in applications filed by the applicants under art. 226 of the Constitution, and s. 491 of the Criminal Procedure Code. Criminal Appeal No. 143 of 1964 has become infructuous because the appellant, S. V. Parulekar, has died. 2. Mr. R. K. Garg appears on behalf of the appellant in Criminal Appeal No. 142 of 1964. It is common ground that the points arising in all the appeals are common, and in order to appreciate the points, it would be sufficient if the facts in Criminal Appeal No. 142 of 1964, relevant to the arguments addressed to us, are only given. The relevant facts given in paragraphs 2 and 3 of the affidavit filed by the Under Secretary to the Government of Maharashtra are as follows : '2. With reference to paragraph 1 of the said Petition I say that the petitioner was detained under order dated the 7th November 1962 issued by the District Magistrate, ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1441; 1966(0)BLJR595; 1966CriLJ1076; [1966]3SCR344
Gajendragadkar, C.J. 1. This appeal by special leave is directed against the order passed by the Patna High Court ordering that the detenu Rambalak Singh be released on bail of Rs. 500 with two sureties of Rs. 250 each to the satisfaction of the Registrar of the High Court. The order further mentions that Mr. Girish Nandan Sinha who appeared for the detenu had given an undertaking to the Court that during the pendency of the proceedings when the petitioner is on bail, the petitioner will not indulge in any prejudicial activity or commit any prejudicial act. Mr. Lal Narain Sinha, the Advocate-General of Bihar, has urged on behalf of the appellant, the State of Bihar, that the order under appeal is without jurisdiction, and that raises an important question of law as to whether while entertaining a habeas corpus petition under Art. 226 of the Constitution filed on behalf of a detenu who has been detained under Rule 30 of the Defence of Indian Rules (hereinafter called the 'Rules'), the H...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1119; (1967)69BOMLR1; 1967MHLJ289(SC); [1966]3SCR242
Gajendragadkar, C.J.1. The principal question which arises in this appeal is whether the Bombay High Court was right in holding that the Swaminarayan Sampradaya (sect) to which the appellants belong, is not a religion distinct and separate from the Hindu religion, and that the temples belonging to the said sect do come within the ambit of the provisions of the Bombay Hindu Places of Public Worship (Entry-Authorisation) Act, 1956 (No. 31 of 1956) (hereinafter called 'the Act'). The suit from which the present appeal arises was instituted by the appellants on the 12th January, 1948, in the Court of the Joint Civil Judge, Senior Division, Ahmedabad. Before the suit was instituted, the Bombay Harijan Temple Entry Act, 1947 (No. 35 of 1947) (Hereinafter called 'the former Act') had come into force on the 23rd November, 1947. The appellants are the followers of the Swaminarayan sect, and are known as Satsangis. They have filed the present suit on behalf of themselves and on behalf of the Sat...
Tag this Judgment!Court : Supreme Court of India
Reported in : [1966]60ITR582(SC)
Shah, J. 1. For the assessment year 1946-47 the appellant, Manji Dana, filed his return of income in the status of an individual, but the Income-tax Officer assessed him in the status of a Hindus undivided family. An appeal against the order of assessment was dismissed. The Income-tax Officer thereafter having reason to believe that certain income had escaped assessment initiated action for assessment and served a notice upon Manji Dana under section 34(1)(a) on March 25, 1955, for assessment of escaped income. In responsible to the notice, Manji Dana filed his return in the status of an individual, and the order of assessment was completed in the status of an individual on March 15, 1956. In appeal the order passed by the Income-tax Officer was confirmed buy the Appellate Assistant Commissioner. Against that order an appeal was preferred to the Appellate Tribunal. Neither before the Appellate Assistant Commissioner, nor before the Tribunal did Manji Dana set up a ground that since the...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1457; [1966]3SCR283
Hidayatullah, J.1. In village Vandiyur of Madurai Taluk there are two blocks which bear the names Melapappathu and Keelapappathu. The former is 28.90 acres and bears survey No. 45 (the old survey No. was 33 and the area 28.75 acres). The extent of the area in kanies is 21-9. The other block Survey No. 78, area 20.88 acres (the old survey No. was 100 and the area 20.53 acres). The extent of the area in kanies is 17-10. These lands were originally situated in village Managiri and the lands were manyam lands, that is to say, lands held at a low assessment or altogether free in consideration of services. It is now clear from the record and indeed it is admitted on all hands that they were the subject of an inam granted in ancient times by the Rulers and that they were held for the performance of puja in Sri Meenakshi Sundareswaral Devasthanam, Madurai. In 1948 the Revenue Divisional Officer, Madurai, held, after enquiry, that the inam consisted of both melwaram and kudiwaram and as the ina...
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