Court : Supreme Court of India
Reported in : AIR1968SC1131; [1968]69ITR692(SC); [1968]2SCR696
Shah, J.1. The Income-tax Appellate Tribunal referred two questions to the High Court of Judicature at Bombay under s. 66(1) of the Indian Income-tax Act, 1922 : '(1) Whether on the facts and in the circumstances of the case, the payment made by the assessee to Ciba Ltd. Basle in pursuance of the agreement dated 17-12-1947 is an admissible deduction under the provisions of s. 10(2)(xii) of the Income-tax Act, and if not, under s. 10(2)(xv) of the Act, either in part or whole (2) Whether on the facts and in the circumstances of the case, the payment made in accordance with the terms of the agreements dated 15-11-1944 and 18-6-1948 for meeting the expenses of Suit No. 890 of 1946 is an allowable expense under s. 10(2)(xv) of the Income-tax Act ?' 2. In answer to the first question the High Court recorded that the payment made by the assessee to Ciba Ltd., Basle, in pursuance of the agreement dated December 17, 1947 is an admissible deduction under s. 10(2)(xv) of the Income-tax Act, but...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1968SC733; 1968CriLJ876; (1968)GLR536(SC); [1968]2SCR685
Shelat, J.1. The appellant, a practising advocate, was engaged by Rama Shamal and Raiji Shamal two of the accused in Criminal Case No. 26 of 1963 in the court of the Judicial Magistrate, Baroda, in respect of charges under Ss. 302, 436, 334 read with s. 149 of the Penal Code. On January 12, 1963, the appellant presented a bail application on behalf of the said two accused. The Magistrate granted bail on each of the two accused executing a personal bond of Rs. 1,500 with surety for the like amount. On January 25, 1963, bail bonds were furnished by a person calling himself Udesing Abhesing. The appellant identified that person as Udesing Abhesing and as personally known to him. On the strength of his identification the Magistrate accepted the bonds and released the two accused on bail. Thereafter, one of them absented himself from the Court on three occasions and the Magistrate issued a notice on the said surety. On March 11, 1963, the real Udesing Abhesing appeared and denied that he ha...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1968SC754; 1968LabIC865; (1969)ILLJ373SC; [1968]2SCR611
Bachawat, J.1. The petitioner is a member of the Indian Administrative Service having been appointed to a junior post therein on April 2, 1952 on the basis of a competitive examination held by the Union Public Service Commission in the year 1951. He completed his probation on October 2, 1953. He was originally allotted to the Madhya Bharat Cadre of the Indian Administrative Service which along with the former Vindhya Pradesh and Madhya Pradesh cadres, merged in the present Madhya Pradesh cadre of Indian Administrative Service constituted on November 1, 1956. 2. He was appointed to officiate in a senior post on November 17, 1956. In the gradation list published on January 1, 1966, his number is 70. In this writ petition under Art. 32 of the Constitution the claims that (a) he had the right to hold a post in the senior scale of pay from April 2, 1952 up to November 17, 1956 under the relevant rule read in the light of the decision in P.C. Wadhwa v. Union of India : (1964)ILLJ395SC and th...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1968SC938; 1968CriLJ1124; [1968]2SCR624
Hidayatullah, J.1. The appellants who are three brothers appeal by certificate against their conviction under s. 120-B of the Indian Penal Code and s. 167(81) of the Sea Customs Act and the sentences of imprisonment and fine respectively imposed on them. A fourth brother had filed Criminal Appeal No. 55 of 1964 but did not press it at the hearing. One other person (S. L. Daga) was also convicted with them but has not appealed. These persons were found to have entered into a criminal conspiracy among themselves and with others including one Yau Mockchi, a Chinese citizen in Hong Kong, to smuggled gold into India. The method adopted was to insert strips of gold (about 250 tolas) under the lining of the lid of a suitcase, which could be retrieved by unscrewing the metal corner supports and pulling on strings attached to the strips. The suitcases were brought into India by air stewardnesses, and Ethyl Wong (PW. 1), an Anglo-Chinese girl employed by Air India, was one of them. Discovery cam...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1968SC816; [1968]68ITR760(SC); [1968]2SCR674
Bhargava, J.1. These eighteen appeals have been filed by six persons, some of whom were partners in a firm called 'The Lalitha Silk Throwing Factory', some in another firm called 'The Srinivasa Textiles', and some in both these firms. The appeals brought up to this court under certificate granted by the High Court of Mysore are against the judgment of the High Court dismissing eighteen writ petitions by these six appellants praying for quashing notices issued by the Income-tax Officer, Bangalore, purporting to be under Section 155 of the Income-tax Act No. 43 of 1961, proposing to rectify the assessments of the appellants in respect of the assessment years 1958-59, 1959-60 and 1960-61. Thus, the notices challenged are three notices for each of these assessment years in respect of each of the six appellants, so that there were 18 petitions before the High Court. The High Court decided all the petitions by a common judgment and, consequently in these appeals, all of them are being dealt ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1968SC806; [1968]2SCR651
Ramaswami, J. 1. The question to be considered in this appeal is whether under the customary law applicable to Sidhu Jats of Muktsar Tahsil of Ferozepore district collaterals of the 5th degree of the deceased land-owner could take precedence over his married daughters in succession to his non-ancestral property. 2. The dispute relates to 1574 kanals 4 marlas of land situated in village Kotli Ablu, Muktsar Tahsil of Ferozepore district. Dulla Singh was the last male holder of the land and he was succeeded by his widow, Smt. Indi on his death. Smt. Indi died on September 8, 1955 and thereafter the estate was mutated by the revenue authorities on February 11, 1956 in favour of the defendants who were the reversioners of her husband in the 5th degree. Smt. Nihal Kaur is the daughter of Dulla Singh. On November 14, 1957 she instituted the suit which is the subject-matter of the present appeal in the court of Subordinate Judge, Muktsar for a declaration that she was the legal heir of the lan...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1968SC898; [1968]2SCR661
Ramaswami, J.1. This appeal is brought, by certificate, from the judgment of the Rajasthan High Court dated October 7, 1963 in D. B. Civil Writ Petition No. 482 of 1962. By its judgment the High Court allowed the Writ Petition filed by the respondents and quashed the orders of the Board of Revenue dated July 24, 1959, April 8, 1960 and July 16, 1962. 2. The jagir of respondent No. 1, Rao Bal Deo Singh was resumed with effect from August 15, 1954 under the provisions of the Rajasthan Land Reforms and Resumption of Jagirs Act, 1952 Act No. VI of 1952), hereinafter referred to as the 'Act'. A notice was issued by the Collector, Bikaner to respondent No. 1, on August 23, 1954 asking him to hand over the charge of the jagir but respondent No. 1 did not comply with the notice as he had filed a writ application in the High Court challenging the validity of the Act. A subsequent notice was issued to respondent No. 1, by the Collector on May 14, 1955 directing him to hand over charge of the jag...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1968SC832; [1968]2SCR641
Hidayatullah, J. 1. The appellant Haroon is the sole appellant from a batch of 18 persons who were tried jointly before the Chief Presidency Magistrate. Esplanade Court, Bombay for offences under s. 120-B of the Indian Penal Code read with s. 167(81) of the Sea Customs Act and certain offences under the Foreign Exchange Regulations Act, 1947. Of these, No. 17 accused (Saleh Mohamed Bhaya) was discharged by the Magistrate, No. 1 accused (Govind Narain Bengali) died after the conclusion of the case but before judgment in the Court of trial and No. 4 accused (Noor Mohammad) jumped bail just before the same judgment. The case against Bengali was held to have abated and that against Noor Mohammad who kept pending. Nos. 11, 12, 13 and 16 accused were acquitted. Of the remaining accused who were convicted. Haroon alone is before us. His appeal to the High Court of Bombay was dismissed but he obtained special leave under Art. 136 of the Constitution and brought this appeal. 2. As this appeal i...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1968SC1032; [1968]2SCR600
Mitter, J. 1. Bounded by the river Ganges on the east, in the locality named Tripura Bhairvi of the temple studded city of Benaras there stands a math popularly known as Uttam Giri's Math, the origin of which is lost in antiquity. For well over a century this Math has been a sanctuary of a spiritual brotherhood of Nihang Dasnami Sanyasis. Claim is laid that they belong to one of the ten orders of Sanyasis founded by the chelas of the four disciples of the famous philosopher, Sankaracharya. Starting probably without any nucleus of endowed immovable property, the heads of the Math appear to have prospered enormously in matters material and temporal. Successive heads of the Math or Mahants as they were commonly known, seem to have been more keen about the acquisition of wealth and preservation of properties than about the furtherance of the spiritual benefit of the brotherhood. Gifts in the shape of endowments seldom came their way but the Mahants who uniformly pursued a money lending bus...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1968SC1125; (1968)0GLR1043; [1968]69ITR683(SC); [1968]2SCR589
Shah, J.1. One Surendra had by his wife Rameshchandrika (who died in 1947) three children - Darshan, Ranna and Rajeshri. By his second wife Pratima he had two sons and one daughter. Surendra, his wife Pratima and his children formed a Hindu undivided family. Surendra executed three deeds settling certain assets belonging to the Hindu undivided family in favour of his children Darshan, Ranna and Rajeshri, and appointed trustees to manage the assets and to collect the income arising therefrom. The three children also owned some property which they had inherited from their mother. Separate books of account were maintained in respect of the two sets of properties and of income received therefrom. Surendra was also possessed of separate property. Expenditure for the education of the three children was, it appears, defrayed out of the income received from the trust estates. 2. In a proceeding for assessment of tax under the Expenditure-tax Act, 1957, of the Hindu undivided family for the ass...
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