Court : Supreme Court of India
Reported in : AIR1971SC2598; (1972)4SCC523; [1972]2SCR213; [1972]29STC470(SC)
1. This Appeal is by certificate against the judgment of the Mysore High Court dismissing the Revision Petition against the order of the Mysore Sales Tax Appellate Tribunal, by and under which the assessment order of the Commercial Tax Officer and the Appellate order of the Deputy Commissioner of Commercial Tax was confirmed. The question of law which arose out of the decision of the Sales Tax authorities for consideration of the High Court was' whether on the facts and circumstances of the case the assessee's. turn-over in respect of safety matches is not liable to tax on the ground that the sales effected by the assessee are not the first sales in the State.' The appellants declared for the assessment year 1959-60 a total turn-over of Rs. 13,04,097/-in respect of the purchase of safety matches and claimed exemption on the entire turn-over on the ground that it was a subsequent sale from the dealers in the State of Mysore. During the relevant assessment year sale of matches was taxabl...
Tag this Judgment!Court : Supreme Court of India
Reported in : (1972)1CTR(SC)68
P. Jaganmohan Reddy, J. - This Appeal is by certificate against the judgment of the Mysore High Court dismissing the Revision petition against the order of the Mysore Sales Tax Appellate Tribunal, by and under which the assessment order of the Commercial Tax Officer and the Appellate order of the Deputy Commissioner of Commercial Tax was confirmed. The question of law which arose out of the decision of the Sales Tax authorities for consideration of the High Court was 'whether on the facts and circumstances of the case the assessees turnover in respect of safety matches is not liable to tax on the ground that the sales effected by the assessee are not the first sales in the State.' The appellants declared for the assessment year 1959-60 a total turnover of Rs. 13,04,097/- in respect of the purchase of safety matches and claimed exemption on the entire turnover on the ground that it was a subsequent sale from the dealers in the State of Mysore. During the relevant assessment year sale of...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC508; 1972LabIC305; (1972)ILLJ112SC; (1972)4SCC608; [1972]2SCR187
1. In this appeal, by special leave, the question that arises for consideration is regarding the validity of the new Note substituted in place of the old Note on December 23, 1967 to Clause (b) of Rule 2046 (F.R. 56) of the Indian Railway Fundamental Rules.2. The High Court by its judgment and order, under appeal, dated October 8, 1968, has struck down the new Note as discriminatory and violative of Article 14 of the Constitution.3. The respondent was originally an employee of the Madras and Southern Mahratta Railway Company (hereinafter to be referred as the Company) having joined the service on August 16, 1927 as Clerk Grade-I. His date of birth, there is controversy, was April 15, 1910. The Company was amalgamated with the Indian Railway Administration in the year 1947 and on such amalgamation, the respondent became the employee of the Indian Railway Administration. There is also no controversy that he came within the classification of a 'ministerial railway servant' within the mean...
Tag this Judgment!Court : Supreme Court of India
Reported in : 1972LabIC627; (1972)ILLJ1SC; (1972)4SCC618; [1972]2SCR218; 1972(4)LC126(SC)
1. This is an appeal by Special Leave filed by the Union of India from the judgment in appeal under Clause 10 of Letters Patent of the Delhi High Court confirming the decision of a learned Single Judge allowing Civil Writ No. 716-D of 1964 filed by the Respondent by quashing the order made by the President on 23rd April, 1963 compulsorily retiring the Respondent from service.2. The Respondent, Shri Sardar Bahadur, was employed as a Section Officer in the Ministry of Commerce and Industry in the Steel & Cement Section (B) which along with other sections like Industries Act and Industrial Policy etc. was under the control of Shri P. S. Sundaram, Deputy Secretary in that Ministry at that time.3. In April, 1956, the Ministry invited applications for grant of licences to set up steel re-rolling mills.4. On June 14, 1956, one Shri Nand Kumar representing Messrs Ram Sarup Mam Chand and Messrs Mam Chand and Company of Calcutta applied for five licences to set up steel re-rolling mills. He also...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1971SC2600; [1972]42CompCas125(SC); (1971)3SCC632; [1972]2SCR201
A.N. Ray, J.1. This is an appeal by certificate from the judgment dated 3 April, 1970 of the High Court of Bombay confirming the order of the learned Single Judge refusing to wind up the respondent company.2. The appellants are a partnership firm. The partners are the Katakias. They are three brothers. The appellants carry on partnership business in the name of Madhu Wool Spinning Mills.3. The respondent company has the nominal capital of Rs. 10,00,000 divided into 2000 shares of Rs, 500 each. The issued subscribed and fully paid up capital of the company is Rs. 5,51,000 divided into 1,103 Equity shares of Rs. 500 each. The three Katakia brothers had three shares in the company. The other 1,100 shares were owned by N.C. Shah and other members described as the group of Bombay Traders.4. Prior to the incorporation of the company there was an agreement between the Bombay Traders and the appellants in the month of May, 1965. The Bombay Traders consisted of two groups known as the Nandkisho...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1971SC2593; 1972CriLJ34; (1972)4SCC715; 1971(4)WLN101
D.G. Palekar, J.1.These are appeals by Special leave by one Mahendra Singh from an order of conviction under Sections 419 and 471 both read with Sections 109 and 466, I.P.C. recorded by the learned Additional Sessions Judge, Jodhpur confirmed in appeal by the High Court of Rajasthan so far as Sections 466 and 471 read with Section 109, I.P.C. are concerned. The sentences of imprisonment imposed by the learned Additional Sessions Judge were reduced by the High Court to the period already undergone.2. The facts, so far as the appellant is concerned, are that the appellant at the relevant time was working as a Cargo Clerk in the Indian Air Lines at Delhi On 23rd January, 1954, three persons namely Pakhar Singh, Mehar Singh and Niranjan Singh went to Jodhpur Airport with Passports for boarding in the plane go ing to Karachi from where they were to proceed to Great Britain. After (examining the luggage and passports, they were allowed to board the plane but the Officer, Shri Sukhdeo Muni, e...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC524; [1971]82ITR913(SC); (1972)4SCC474; [1972]2SCR168
K.S. Hegde, J.1. The first two appeals have been brought by certificate and the other two by special leave. The later two appeals came to be filed because the certificates on the basis of which the earlier appeals were brought, were found to be defective inasmuch as the High Court had not given any reason in support of those certificates. Hence it is sufficient, if we deal with the later two appeals.2. The appellant is a non-resident British Shipping Co. whose ships ply in waters all over the world including the Indian waters. For the assessment years 1960-61, and 1961-62 (the relevant accounting years being calendar years 1959 and 1960). the Income-tax Officer computed its total income taxable under the Indian Income-tax Act, 1922 (which will hereinafter be referred to as the Act) by taking into account the ratio certificates issued by the Chief Inspector of Taxes, U.K. which were based on the assessments made on the appellant in U.K. During the relevant period, there was in U.K. 'inv...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC1251; (1972)4SCC594; [1972]2SCR177; 1972(4)LC213(SC)
K.S. Hegde, J.1. These appeals by special leave arise from the decision of Andley J. (Delhi High Court) permitting inspection of the ballot papers polled during the last general election to the Lok Sabha held last March in the South Delhi Constituency and the Delhi-Sadar Constituency.2. The appellants are the successful candidates. They contested in (he two constituencies mentioned earlier on behalf of the ruling Congress party. Their symbol was cow and calf. Their nearest rivals were the Jan Sangh nominees whose symbol was Deepak. The appellants were declared elected. The unsuccessful Jan Sangh candidates have challenged the validity of the election of the appellants.3. The main ground pleaded in support of the election petition was that the ruling party had rigged the election. The process adopted in rigging the election, according to the election petitioners is a somewhat complicated one. That process was explained to us thus: Millions of ballot papers were chemically treated; the s...
Tag this Judgment!Court : Supreme Court of India
Reported in : (1972)1CTR(SC)117
Hegde, J. - These are appeals by certificate. They are by the same appellant and they raise common questions of law. Hence they are considered together.2. Two questions of law were urged on behalf of the appellant in support of the appeals. The first contention urged was that Sec. 3-D (1) of the U.P. Sales Tax Act. 1948 (to be hereinafter referred to as the Act) is ultra vires the Constitution, firstly because that section excessive power had been delegated to the State Government and secondly on the ground that it discriminates between the registered dealers who made their purchases through licensed dealers and the registered dealers who made their purchases through dealers who are not licensed. The second contention taken was that notification No. ST-7122/X-900 (16) 64 dated October 1, 1964 issued under sec. 3-D (1) of the Act imposing purchase tax on oil seeds is invalid as it contravenes sec. 3AA of the Act.3. We have considered the first ground of attack in Civil Appeals Nos. 362 ...
Tag this Judgment!Court : Supreme Court of India
Reported in : (1972)ILLJ166SC; (1972)4SCC690; 1972(4)LC107(SC)
C.A. Vaidialingam, J.1. These appeals have been filed by the union and the company, challenging the award of the Industrial Tribunal, Delhi, dated March 10, 1969, in I.D. No. 129 of 1966, in so far as they are against them.2. The major point of dispute in both the appeals between the parties is the one relating to the fixation of wages and dearness allowance.3. Both the appeals have been argued before us fairly elaborately by Mr. Vimadlal learned Counsel for the company, and Mr. M.K. Ramamurthi. learned Counsel appearing for the union. Both the learned Counsel covered several grounds. At our Suggestion, certain constructive proposals were made by both the counsel, which, in our opinion, should be adopted for the purpose of ensuring industrial peace and good relationship Between the employer and the employees in this concern.4. As already mentioned, the major point of controversy relates to the fixation of wages and dearness allowance. The demand of the union is for payment of an additi...
Tag this Judgment!