Court : Supreme Court of India
Reported in : AIR1967SC1201; (1967)69BOMLR316; 1967MhLJ275; [1967]2SCR100
Sikri, J.1. These two appeals involve the same point and can be conveniently disposed of by one common judgment. The relevant facts may be given from one appeal only. 2. The respondents, Manilal Manekji Pvt. Ltd. filed a petition under Articles 226 and 227 of the Constitution in the High Court of Judicature of Bombay, Nagpur Bench, praying that certain demands made by the Municipality of Akot be quashed and that the Municipality be ordered to refund the advance deposit which the respondent had made. These demands and advance deposits were in respect of a tax known popularly as 'the gin tax and press tax' levied by the Municipality of Akot. In brief, the case of the respondent was that in view of Article 276 of the Constitution, the notifications under which the tax was imposed could not be enforced except to the extent provided under Article 276(2) of the Constitution. The case of the Municipal Committee, in brief, was that the notifications were in force immediately before the commenc...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1967SC1022; [1967]2SCR88; [1967]19STC263(SC)
Ramaswami, J.1. This appeal is brought, by certificate, from the judgment of the High Court of Madhya Pradesh dated February 19, 1962 in Miscellaneous Petition No. 395 of 1958. 2. The appellant is a firm carrying on the business of manufacturing and selling bidis. During the period April 1, 1951 to September 6, 1955, the appellant was registered as a 'dealer' under the Central Provinces & Bear Sales Tax Act, 1947 (C.P. & Berar Act 21 of 1947) (hereinafter called the 'Act'). For the purposes of manufacture of bidis, the appellant imported from the State of Bombay large quantities of tobacco. During the period from November 7, 1953 to October 26, 1954, the appellant imported from that State tobacco worth Rs. 84,29,580-15-0 and during the period from October 27, 1954 to November 14, 1955 the appellant imported tobacco worth Rs. 1,38,27,630-12-6. In the usual course the tobacco, after being imported into the State of Madhya Pradesh, was rolled into bidis which were largely exported to othe...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1967SC608; 1967(0)BLJR639; [1967]2SCR77
Mitter, J.1. This is an appeal from a judgment and order of the Punjab High Court dated December 24, 1965 on a certificate granted by the said court. 2. The question involved in this appeal is, whether a sale of immovable property in execution of a money decree ought to be confirmed when it is found that the ex parte decree which was put into execution has been set aside subsequently. 3. The facts are simple. One Swaran Singh obtained an ex parte decree on February 27, 1961 against Gurdial Singh for Rs. 519/-. On an application to execute the decree, a warrant for the attachment of a house belonging to the judgment-debtor was issued on May 10, 1961. At the sale which took place, the appellant before us became the highest bidder for Rs. 5,100/- on December 16, 1961. On the 2nd of January 1962, the judgment-debtor made an application to have the ex parte decree set aside. On January 20, 1962 he filed an objection petition against the sale of the house on the ground that the house which w...
Tag this Judgment!Court : Supreme Court of India
Reported in : (1967)IILLJ434SC; [1967]2SCR70
Mitter, J.1. These are two appeals from a common judgment and order of the High Court of Mysore covering a number of Writ Petitions filed in that Court on special leave granted by this Court. 2. The appellants are two out of a total number of 43 persons who filed separate petitions under Art. 226 of the Constitution before the Mysore High Court on October 1, 1964. The main prayer in all the petitions was that a writ of mandamus should be issued commanding the State of Mysore to promote each petitioner to the cadre of Assistant Engineers from the date on which the petitioner was placed in charge of a sub-division with all consequential benefits. To put in short, the demand of the petitioners was that they should all receive benefits which others promoted before and after them had received. According to the petitions, some of these persons had received such benefits before the petitioners and some had been accorded similar advantages although they were promoted as Assistant Engineers lon...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1967SC801; 1967(0)BLJR331; [1967]2SCR56
Vaidialingam, J.1. In this appeal, by special leave, the judgment and order of a single Judge of the Patna High Court, constituted as the Board, under section 18(1) of the Bihar Land Reforms Act, 1950 (Bihar Act XXX of 1950), (hereinafter referred to as the Act), are under attack. 2. The appellant had taken three mortgages from the respondents on July 20, 1915 for Rs. 15,000/- on April 24, 1917 for Rs. 33,000/-, and on November 12, 1917 for Rs. 42,500/-. He had filed a suit for recovery of the mortgage amounts and also obtained a decree. 3. On November 18, 1925, the appellant had obtained a usufructuary mortgage for a total sum of Rs. 84,000/-, comprising three different sets of properties : (a) five items of milkiat properties; (b) a three-storey house in the town of Gaya and (c) certain bakasht lands. The deed of mortgage is marked as Exhibit I. By this mortgage, the earlier decree was repaid. 4. By virtue of a notification issued under section 3 of the Act, the milkkiat properties v...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1967SC773; (1967)69PLR80; [1967]2SCR50
Wanchoo. J. 1. The main question raised in this appeal by special leave from the judgment of the Punjab High Court is the interpretation of section 13(3)(a)(ii) of the East Punjab Urban Rent Restriction Act, No. III of 1949, (hereinafter referred to as the Act). Brief facts necessary for determination of this question are these. The appellant was the tenant of certain land at Lahori Gate, Patiala. It is not in dispute that the land in question is 'rented land' within the meaning of section 2(f) of the Act inasmuch as the land was taken by the appellant for the purpose of a firewood stall. The original owner of the land became an evacuee, and eventually the respondent purchased the land from the Managing Officer and a sale certificate was issued in his favour on May 31, 1963. The appellant thus became the respondent's tenant. Thereafter the respondent filed an application for the ejectment of the appellant on a number of grounds. One of the grounds in support of the claim for ejectment ...
Tag this Judgment!Court : Supreme Court of India
Dua, J.(1) In this appeal, Daulat Ram, respondent No. 1, plaintiff in the suit, is stated to have died on 7th January, 1963 and his legal representatives have not been impleaded so far.(2) It is conceded on behalf of the appellant that the appeal as against the deceased must be held to have abated. An attempt, has however, been made to persuade us to hold that as regards the other respondents, the appeal is alive and can be disposed of on merits. Mr. D. K. Kapur has very strongly argued that even though the finding of the Court below that the plaintiff was a mortgagee from Harnam Das defendent No. 2 would be binding on all the parties, nevertheless if he is permitted to show that the mortgagor of the plaintiff is Jagir Chand, defendant No. 3 and not defendant No. 2, that decree would not in any way conflict with the impugned decree and both the decrees can co-exist and remain operative. In support of his contention, he has relied on a recent decision of the Supreme Court in the State o...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1967SC839; [1967(14)FLR302]; (1967)ILLJ691SC; [1967]2SCR29
Subba Rao, C.J.1. This writ petition raises the question of the constitutional validity of the appointment of respondents 4 to 74 by direct recruitment as Assistant Controllers of Imports and Exports. 2. The relevant facts may briefly be stated. The Imports and Exports organization came into existence during the Second World War. It was expected to be a temporary organization and, therefore, appointments to the various categories in the said organization were made on an ad hoc basis. In the year 1949 it comprised the following posts : Chief Controller, Joint Chief Controller, Deputy Chief Controller, Assistant Chief Controller of Imports and Exports, Executive Officers, Licensing Officers and Junior Licensing Officers. Of these the last 3 were Class II posts and the rest were Class I posts. Subsequently, the posts of Assistant Chief Controllers were redesignated as 'Controllers' and the posts of Executive Officers, Licensing Officers and Junior Licensing Officers were converted into on...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1967SC823; [1967]63ITR663(SC); [1967]2SCR38
Shah, J. 1. M/s. Navanagar Transport & Industries Ltd. - hereinafter called 'the assessee' - is a company in which 'the public are not substantially interested' within the meaning of section 23A of the Indian Income-tax Act, 1922. At the annual general meeting held on December 4, 1957, the Company declared Rs. 8,767/- as dividend payable to the shareholders for the year ending March 31, 1957. The Income-tax Officer, Special Investigation Circle, Ahmedabad, determined the taxable income of the assessee for the assessment year 1957-58 at Rs. 1,10,769/-. Since the dividend declared by the Company was less than the statutory percentage of the total income of the Company, as reduced by the taxes specified in cls. (a) & (b) of sub-s. (1) of section 23A, the Income-tax Officer issued a notice on November 15, 1961 calling upon the assessee to show cause why an order under section 23A should not be made for the assessment year 1957-58 and submitted the record to the Inspecting Assistant Commiss...
Tag this Judgment!Court : Supreme Court of India
Hegde.C.J. (1) Regular First Appeal No.90-D/1956 and 121-D/1956 raise common questions of law and fact. They relate to a common incident that took place on March 16,1952, at about 4 A. M. when railway engine No. 1175 belonging to th(2) Regular First Appeal 121.D of 1956 arises from suit No. 259 of 1956 on the file of the same Judge. That was a suit filed by the widow of Nanoo claiming damages as a result of the accident, referred to already. -In that suit the court below decreed a sum of Bs. 22,500.00 in favour of the plaintiff against the defendants. (3) The case for the plaintiffs in the two suits was that due to the gross negligence on the part of the servants of the defendants, the accident, in question, took place and, therefore, the defendants were liable to pay damages to the heirs of the deceased persons. The defendants contended that there was no negligence on the part of theif servants. They also pleaded that there was contributory negligenee on the part of the deceased perso...
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