Court : Supreme Court of India
Reported in : AIR1971SC766; 1971LabIC481; (1971)ILLJ271SC; (1971)1SCC319; [1971]3SCR389
J.M. Shelat, J.1. The respondent was at all material times a constable in the Punjab Police Service and was posted at Ambala. In November 1960, he was served with a charge sheet attributing to him arrogance towards his superior officers and indiscipline. A departmental enquiry was admittedly held in accordance with the procedure laid down therefore in the Punjab Police Rules, 1934. The said charges having been held to have been proved, an order followed forfeiting his entire service with permanent effect. This meant bringing down his salary to Rs. 45/-per month, which would be the salary payable to a constable at the starting point of his service. An appeal by him before the Deputy Inspector-General having failed, he filed a suit in the Court of Sub-Judge, Ambala.2. The suit was on the basis that the said order amounted to reduction in rank, that therefore, Article 311(2) of the Constitution was attracted and that no show cause notice against the action proposed against him having been...
Tag this Judgment!Court : Supreme Court of India
Reported in : [1971]80ITR173(SC); (1972)4SCC128; 1971(III)LC199(SC)
J.C. Shah, C.J.1. A common question arises in this group of appeals. One Bhagwati Prasad was the owner of an extensive area of land. By a deed dated January 21, 1941, he granted a lease for agricultural purposes of 316.3 acres of land to Puran Mal Jaipuria, and by another lease dated April 20, 1942, he granted a lease for agricultural purposes of 326.1 acres of land to M.L. Bagla. For the Fasli years 1356, 1357, 1358 and 1359, the two lessees appointed a common manager for cultivation of the land. The manager maintained a common account of expenditure and income, kept the profits joint and later divided them between the two lessees according to their respective area. In the proceeding, for assessment of the income received by the lessees to agricultural income-tax, it was claimed by the two lessees that income was their separate income and was liable to be assessed separately. The income tax officer upheld the plea and separately assessed the tax. The Commissioner of Agricultural Incom...
Tag this Judgment!Court : Supreme Court of India
Reported in : (1972)4SCC95; 1971(III)LC259(SC)
A.N. Grover, J.1. This is an appeal by special leave from a judgment of the Calcutta High Court in two connected references made Under Section 66 of the Income tax Act, 1922, hereinafter called the 'Act'.2. The appellant is a partnership firm duly registered under the Indian Partnership Act, 1982. It consisted of six partners whose names shares are given below :(1) Nandlal Bhuwalka /3/-(2) Girdharilal Bhuwalka /3/-(3) Shyamlal Bhuwalka /2/-(4) Bajranglal Bhuwalka /2/-(5) Rawatmull Company /3/-(6) Rameshwarlal Company /3/-The appellant carried on the business as dealers and commission agents in jute and other commodities. It also acted as procuring agents for rice and paddy for certain areas for the Government of Bengal for the procurement of which it was paid commission It was originally assessed on March 30, 1948 for the assessment year 1946-47 the corresponding year of account being from September 27, 1944 to October 15, 1945. On February 19, 1955 the Income tax Officer issued a noti...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1971SC1641; 37(1971)CLT338(SC); 1971CriLJ1197; (1971)1SCC311; 1971(III)LC245(SC)
I.D. Dua, J.1. This appeal by special leave is directed against the judgment and order of the Patna High Court dated February 20, 1967 summarily rejecting the appellant's revision from the order of the Additional Sessions Judge, Monghyr, dated January 9, 1967 dismissing his appeal from the order of a Munsif-Magistrate, I Class, Khagaria dated June 2, 1966 convicting him of an offence Under Section 47(a) of the Bihar and Orissa Excise Act 2, of 1915 , (hereinafter called the Excise Act). The appellant was sentenced to rigorous imprisonment for one year and a fine of Rs. 1,000/-; in default of payment of fine the appellant has to undergo further rigorous imprisonment for three months.2. According to the prosecution story on October 9, 1963 a Sub-Inspector of Excise (Special) orgainsed a raid party for going to Mathar village, police station Khagaria, District Monghyr. The raid party included a Magistrate and some members of the armed police force In that village a house alleged to belong...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1971SC1638; 1971CriLJ1193; (1971)3SCC220; 1971(III)LC194(SC)
S.M. Sikri, J.1. This appeal by special leave is from the judgment of the High Court of Mysore confirming the conviction of the appellant Under Sections 302 and 309, I.P.C. but setting aside the sentence of death passed by the learned Sessions Judge and instead imposing on the appellant a sentence of imprisonment for life on both the counts. The High Court also confirmed the sentence Under Section 309, I.P.C.2. Two questions have been raised before us by the learned Counsel for the appellant:(1) At the time of the occurrence the appellant was by reason of unsoundness of mind incapable of knowing the nature of the act or that he was doing what was either wrong or contrary to law:(2) The violation of Sections 464 and 465, Cr.P.C. vitiated the commitment of the appellant and the trial.3. On the first point the learned Sessions Judge came to the conclusion that 'neither on the 21st March 1966 nor during any day subsequent thereafter including the days on which the accused took his trial be...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1971SC759; 1971CriLJ651; (1971)3SCC232; 1971(III)LC528(SC)
I.D. Dua, J.1. The appellant, Patel Uka Naran, was the President of the Sultanpur Juth Vividh Karyakari Sahkari Mandli (hereinafter called the Mandli) on January 22, 1966, having held that office for nearly 7 or 8 years till August 31, 1966 when he was succeeded by Arjan Limba. Kalyan Karamshi (complainant) an illiterate agriculturist was a shareholder of the Mandli He,had taken a loan of Rs. 500/-from the Mandli and in January, 1966 Rs. 1,215.73 (inclusive of interest upto January 15, 1966 and expenses for notice etc.) were due from him on account of this loan. On January 10, 1966 he was given a notice by the Mandli to pay this amount within eight day from its receipt failing which it was threatened that the amount would be recovered by proceedings for recovery of revenues. It was pointed out that the Mandli had obtained a certificate to recover the amount according to revenue proceedings. To avoid unnecessary additional expense the complainant was requested to make arrangements for p...
Tag this Judgment!Court : Supreme Court of India
Reported in : [1971]80ITR326(SC); (1972)4SCC80
J.C. Shah, C.J. 1. In proceedings for assessment of income-tax for the years l947-48 and 1948-49, the Income-tax Officer, Ranchi, held that Banwari Lal Agarwal, hereinafter called 'the assessee', had invested Rs. 17,425 in the year of account relating to the assessment year 1947-48, and Rs. 35,500 in the year of account relevant to the assessment year 1948-49, in Indian Woollen and Silk Stores, Ranchi, of which the assessee was a partner. The Income-tax Officer included those sums as the income from undisclosed sources in the assessment of the Hindu undivided family styled M/s. Narmal Ramkumar of which the, assessee was a member in the two respective assessment years. The Hindu undivided family appealed against that order. The Appellate Tribunal held in respect of the appeal for the assessment year 1947-48 that a sum of Rs. 17,425 represented the income from from undisclosed sources but it could not be assessed in the hands of the Hindu undivided family. But in respect of the appeal fo...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1971SC2293; [1971]79ITR589(SC); (1971)1SCC315; [1971]3SCR378; 1971(III)LC187(SC)
K.S. Hegde, J.1. This is an assessee's appeal. The assessee is a public limited company and the appeal relates to the assessment for the assessment year 1949-1950, corresponding to the accounting year which is the calendar year ending on December 31, 1948. The assessee company was incorporated in 1942. At the beginning it owned a distillery at Unnao. It acquired a refinery in 1943. With effect from June 1, 1945, the assessee company obtained on lease the New Sawan Sugar and Gur Refining Co. During the period from January 29, 1946 to April 23, 1946, the assessee company purchased 41,300 shares of the Said company for Rs. 12,17,006/-. On April 30, 1947 the entire block of shares was sold to Produce Exchange Corporation Ltd. for Rs. 8,46,750/-. The transaction resulted in a loss of Rs. 3,70,336/-. This loss was treated by the assessee as a trading loss for the assessment year 1948-49. After setting off this loss against the other income of the assessee company, a loss of Rs. 2,27,085/-. w...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1971SC2274; [1971]80ITR21(SC); (1971)1SCC329; [1971]3SCR383; 1971(III)LC190(SC)
A.N. Grover, J.1. These appeals by special leave from a judgment of the Calcutta High Court arise out of certain questions of law E which were referred relating to the assessment for the assessment year 1956-57, the relevant accounting year being from September 1, 1954 to August 31, 1955.2. The assessee owned a colliery called the Western Kajoria Colliery, hereinafter referred to as 'colliery'. It entered into an agreement with another company on November 29, 1954 to sell the colliery to it. According to this agreement the vendor was to sell and the purchaser was to buy as on and from September 1, 1954 all the underground rights etc of the colliery with the machinery and other articles detailed in the schedules annexed to the agreement. It is not necessary to give the details of the other stock-in-trade which the purchaser was to purchase. The sale was to be completed within one year from the date of the execution of the agreement. According to Clause 7 of the agreement pending complet...
Tag this Judgment!Court : Supreme Court of India
Reported in : (1972)4SCC93; 1971(III)LC243(SC)
J.C. Shah, C.J.1. Sangam Lal and Ganga Narain as realtors filed suit No. 5 of 1954 in the District Court of Kanpur for an order removing Ajodhia Prasad, appellant in this appeal from the office of Sarvarskar and the managership of the trust described in the plaint and from order removing defendants Nos. 2, 3 and 4 from the 'office of trusteeship', for appointment of new trustees, Sarvarskar and Manager and for an order against the appellant directing him to render an account of the income and expenses of the trust property during his period of office and for framing a scheme for the management of the trust. The trial Court by order dated September 12, 1955 passed the following order :.I decree the suit declaring the property in suit to be trust property for public purposes of charitable and religi' us nature and order the removal of all the defendants from the office of 'Sarvarskar' and the trustees and direct the appointment of Board of new trustees as detailed in the following scheme...
Tag this Judgment!