Court : Supreme Court of India
Reported in : [1971]82ITR580(SC); (1972)3SCC317; [1972]1SCR510
A.N. Grover, J.1. These appeals from judgments of the Calcutta High Court in Income-tax References involve a common question. We shall refer to the facts in the batch of appeals of Jaipuria Samla Amalgamated Collieries Ltd.2. The assessee is a public limited company incorporated under the Indian Companies Act 1913. It carried on the business of raising coal from coal mines and selling the same to its constituents. It had taken on lease several coal mines from the owners of the coal bearing lands. As lessee of the mines the assessee incurred liability for payment of (i) Road and Public Works cess under the Bengal Cess Act of 1880; (ii) Education cess levied under the Bengal (Rural) Primary Education Act, 1930. The amounts payable by the assessee on account of the aforesaid cesses were claimed by it as deduction under Section 10 of the Income-tax Act, 1922, hereinafter referred to as the 'Act', in the computation of its profits. The income tax authorities disallowed that claim relying on...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC277; [1972(24)FLR216]; 1972LabIC157; (1971)IILLJ505SC; (1971)3SCC646; [1972]1SCR490
P. Jaganmohan Reddy, J.1. While reference No. 150 of 1958 was pending in respect of an Industrial dispute between the appellant and its workmen relating to bonus, casual leave and sick leave etc. and after the management had suspended six of its workmen on certain charges of misconduct for having refused to operate some machines, another worker Shri Darshan Singh, a Helper of a Blowing Machine also refused on 25-1-59 when called upon by the management to work the machine in the absence of Shri Daulat Ram, Machine man and was accordingly suspended the same day. On hearing this news the workmen went to see one of the partners of the appellant and demanded that the order of suspension passed against Shri Darshan Singh should be cancelled and he be reinstated as a Helper. As the management was not agreeable to reinstate the Helper workman, the workers went on a lightening strike. Since the workmen came on strike conciliation efforts were made but in spite of the persuasion of the Labour Of...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC61; [1972]83ITR175(SC); (1971)3SCC662; [1972]1SCR502
K.S. Hegde. J.1. This is an appeal by certificate. It arises from a decision of the Allahabad High Court. The appellant is the assessee and the concerned assessment year is 1948-49.2. The assessee is a firm constituted under an Instrument of partnership dated April 30, 1947. The shares of the partners in the profit and loss of the firm as mentioned in that deed are as follows:1. L. Khanjan Lal /4/-2. L. Lalloo Ram /2/3. L. Dwarka Prasad /2/-4. L. Ram Lal /2/-5. L. Sewak Ram /4/-6. Smt. Jagrani Devi /2/-3. Lallu Ram, Dwarka Prasad and Ram Lal are the children of Khanjan Lad. Sewak Ram is the son of Jagrani Devi. The first group has /10/-share in the profit and loss of the firm and the second group has /6/-share.4. The assessee firm was registered for the assessment year 1947-48. On July 12, 1949, the partners of the firm applied to the Income-tax Officer for renewal of the registration for the assessment year 1948-49. That application was signed by all the partners. To that application ...
Tag this Judgment!Court : Supreme Court of India
Reported in : [1972]85ITR167(SC); (1973)3SCC643; [1972]1SCR484; 1972(4)LC429(SC)
K.S. Hegde, J.1. Civil Appeals Nos. 1691-1692 of 1968 are by certificate and Civil Appeal No. 1075 of 1971 is by special leave. These appeals are brought by the Commissioner of Wealth Tax, West Bengal. In all these appeals we are dealing with the case of the same assessee, namely Aluminium Corporation Ltd. The relevant assessment years are 1957-58, 1958-59 and 1959-60 and the material valuation dates are 31-3-1957, 31-3-1958 and 31-3-1959. So far as the assessment of the assessee for the assessment year 1957-58 is concerned the matter had come up to this Court on an earlier occasion. This Court remanded the case to the High Court to decide the case afresh, if necessary after refraining the first question in the light of the principles enunciated by this Court in the order, of remand-see Commissioner of Wealth Tax, West Bengal v. Aluminium Corporation Ltd. : [1970]78ITR483(SC) . The High Court after expressing doubts about the competence of this Court to remand the case brought to this ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC2319; [1972]83ITR92(SC); (1971)3SCC621; [1972]1SCR470
A.N. Grover, J.1. The points involved in all these appeals by certificate are common and relate primarily to the true scope and interpretation of certain provisions of the Expenditure Tax Act, 1957, as amended by the Finance Act, 1959, hereinafter called the 'Act'.2. The facts in C.As. 1794-1796/67 may be stated. Prince Azam Jha Bahadur the eldest son of the Nizam of Hyderabad filed returns for the purpose of assessment of Expenditure Tax for the assessment years 1959, 1960-61 and 1961-62. The assessments were completed as follows:1959-60......... completed on 27-3-1961. 1960-61......... ' ' 22-12-1961. 1961-62......... ' ' 25-1-1962.3. On May 5, 1962 the Expenditure Tax Officer issued notices under Section 16 of the Act calling upon the assessee to file supplementary returns for the three years in question on the ground that he had reason to believe that assessee's expenditure had escaped assessment or had been under-assessed. The supplementary returns were filed on March 16, 1962 dec...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC159; [1971]82ITR376(SC); (1971)3SCC526a; [1972]1SCR465
A.N. Grover, J.1. This is an appeal by special leave from a judgment of the Delhi High Court in an Income tax Reference. The assessee, which is the appellant, is a private limited company carrying on the business of manufacture and sale of sugar. It has two sugar mills one at Maholi (Sitapur) and the other at Raja-ka-Sahaspur (Moradabad). The head office of the assessee is at New Delhi. During the accounting period relating to the assessment year 1956-57 sums of Rs. 75,000/-and Rs. 37,500/-were paid by the assessee to the Cane Development Council of the Sugarcane Department of the Government of Uttar Pradesh by way of contribution for road development between the various sugarcane producing centers and the sugar factories of the assessee. The revenue authorities found that these contributions were intended to be applied for the construction and development of roads between the sugarcane producing centers and the sugar mills and held that these amounts constituted capital expenditure an...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC66; 1972CriLJ11; (1971)2SCC641; [1972]1SCR450
J.M. Shelat, J.1. This appeal is against the judgment of the High Court of Madras by which it confirmed the appellant's conviction under Section 302 of the Indian Penal Code and the sentence of death awarded to him. It is founded on a certificate granted by the High Court under Article 134(1)(c) of the Constitution.2. At the material time the appellant, a widower for sometime, was living in village Valayamadevi near the house where the deceased Natesa Padayachi and his wife Meenakshi (P.W. 1) used to reside. In course of time the appellant and Meenakshi developed illicit intimacy. The deceased Natesa was serving as a driver in a rice mill belonging to one Sundaralingam Pillai and his son Guhan Pillai (P.W. 6). One afternoon the deceased returned home a little earlier than usual and found his wife and the appellant in a compromising position. A quarrel ensued between the deceased and the appellant when the deceased warned the appellant against his coming to his house. The appellant reto...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC29; [1971]82ITR367(SC); (1972)3SCC231
A.N. Grover, J.1. This is an appeal from a judgment of the Calcutta High Court in an Income-tax Reference. Originally it has been brought by certificate but the same had to be revoked (i.e. in C. A. 1685 of 1968) as no reasons had been given in the order granting the certificate. The Commissioner of Income-tax, West Bengal moved this Court under Article 136 of the Constitution for special leave and the same has been granted. This appeal (C. A. 1080 of 1971) will be disposed of by his judgment and for doing so we shall refer to the printed record in C. A. 1685 of 1968.2. The assessee was H. K. Shah who is now dead and is represented by the present respondents. The assessment year with which, we are concerned is 1955-56 the previous year being that ending on March 31, 1955. H. K. Shah deceased, hereinafter referred to as the 'assessee'. had a share of profit from the Mysore Premier Metal Factory Madras of which he was 9 partner. He was also carrying on other business and was being assess...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC2315; [1971]82ITR547(SC); (1971)3SCC568; [1972]1SCR457
K.S. Hegde, J.1. These appeals by certificate arise from the decision of the High Court of Calcutta in Income Tax Reference No. 20 of 1963 on its file. That was a Reference under Section 66(1) of the Indian Income-tax Act, 1922 (to be hereinafter referred to as 'the Act'), made by the Income-tax Appellate Tribunal, 'B' Bench, Calcutta. The question referred to the High Court for its opinion reads thus:Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that the services rendered to the tenants, by supplying electrical energy, hot and cold water and maintenance of lifts and other amenities, constituted a business activity of the assessee and as such the income arising therefrom was assessable under Section 10 of the Income-tax Act, 1922.2. The High Court came to the conclusion that the income in question is income from property and as such is assessable under Section 9 of the Act; that being so, the same cannot be assessed under Section 10. I...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC151; [1972]85ITR159(SC); (1971)3SCC715; [1972]1SCR423; 1971(III)LC873(SC)
A.N. Grover, J.1. These are connected appeals from a judgment of the Allahabad High Court. Civil Appeals No Section 1893-1894/68 1893-1894/68 are by special leave and Civil Appeal No. 172/69 is by certificate. The point which has to be decided is common to all of them.2. It is necessary to refer to the facts in Civil Appeal No. 1893/68 only. The Hindustan Sugar Mills Ltd. is a company manufacturing sugar. Its factory is situate in Gola Gokaran Nath in District Kheri in the State of U.P. For manufacturing sugar the company purchases sugarcane in the District of Kheri. It maintains some staff and also makes certain advances to cultivators within the rural area of the said district. It was assessed to what is known as the circumstances and property tax. The relevant provision under which this tax could be levied was Section 114 of the District Boards Act, 1922 which was repealed by the U.P. Kishettra Samitis and Zila Parishads Adhiniyam, 1961, hereinafter referred to as the 'Adhiniyam' bu...
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