Court : Supreme Court of India
Reported in : AIR1972SC2466; 39(1973)CLT461(SC); 1973CriLJ19; 1973MHLJ220(SC); (1973)1SCC446; [1973]2SCR495
S.N. Dwivedi, J.1. The appellant is a member of the Superior Judicial Service of the State of Orissa. He was at one time officiating as District Judge. At the relevant time he was functioning as Commissioner of Hindu Religious Endowments, Orissa. The office of the Commissioner is created by the Orissa Hindu Religious Endowments Act.2. In village Sanabagalpur there are two deities. The Additional Assistant Commissioner of Hindu Religious Endowments took action Under Section 27 of the said Act for appointing an interim trustee of the deities. The person incharge of the deities made an objection Under Section 41 of the said Act that the Act did not apply as the deities were consecrated under a private endowment made by him. The Additional Assistant Commissioner rejected the objection by his order dated July 26, 1967. Without making any inquiry Under Section 41, he held that prima facie there was a public endowment. He did not appoint the objector as a trustee of the deities. The objector ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC281; [1973]43CompCas431(SC); (1972)2SCC877; [1973]2SCR464
A.N. Ray, J.1. We have had the advantage of reading the judgment written by our learned brother Mathew. 2. The question which falls for determination in this appeal is whether the respondent mill on recovering Rs. 32,254-6-9 from the Indian Globe Insurance Co. Ltd. and assigning all rights against the Railway Administration in favour of the insurance company as a subrogee was competent to institute and maintain the suit against the Railway Administration. 3. We agree with the reasoning and conclusion of our learned brother Mathew that subrogation does not confer any independent right on underwriters to maintain in their own name and without reference to the persons assured an action for damage to the thing insured. The right of the assured is not one of those rights which are incident to the property insured. 4. Counsel for the appellant contended that by reason of the assignment to the insurance company of all rights against the Railway Administration the respondent mill did not have ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC968; 1973LabIC233; (1973)ILLJ18SC; (1973)3SCC535; [1973]2SCR482; 1973(5)LC363(SC)
I. D. Dua, J.1. This is an appeal by special leave from the award of the National Industrial Tribunal, New Delhi dated November 18, 1971. While granting special leave on February 24, 1972, this Court directed that costs of the respondents should in any event be paid by the appellant.2. By notification dated August 21, 1968 (No. S.O. 3088) the Central Government constituted a National Industrial Tribunal at Dhanbad with Shri Kamal Sahai as the Presiding Officer and referred to it for adjudication the following industrial dispute: SCHEDULE(1) Whether the demand of the workmen that the Oil and Natural Gas Commission, Baroda, should stop the extra hours of work which is being taken from the office administrative staff in workshop and fix their working hours on the lines of those of the office staff of the Commission is justified (2) whether the demand that the Commission should pay compensation to the administrative staff for the extra hours of work taken from them from June, 1965, at the ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC1032a; [1972]86ITR607(SC); (1973)3SCC339; [1973]2SCR460
K.S. Hegde, J.1. This appeal by special leave arises from a decision of the Madras High Court in a reference Under Section 66(1) of the Indian Income Tax, 1922 (to be hereinafter referred to as the Act). As demanded by the assessee the Tribunal submitted the statement of the case to the High Court seeking its opinion on the question 'whether on the facts and in the circumstances of the case, the loss of Rs. 1,93,750/- was an allowable deduction Under Section 10 of the Income-tax Act?'2. Material facts are these :The assessee respondent was a member of a Hindu undivided family which carried on money lending business in India and abroad. In the course of such money lending business, properties were taken over in settlement of debts as and when occasion arose. The family was disrupted on March 28, 1939. The assessee received some shares in some companies, properties and gardens and certain other items in Malaya. Even after the partition the assessee continued the money lending business in...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC182; [1973]87ITR421(SC); (1973)3SCC575; [1973]2SCR452
H.R. Khanna, J.1. This appeal by special leave is directed against the judgment of Allahabad High Court whereby that court answered the following two questions in a reference made to it Under Section 66(2) of the Indian Income Tax Act, 1922 (hereinafter referred to as the Act) :(i) Whether there was material for the finding that the shares in question were purchased by the assessee with a view to acquire the managing agency and the control of the company or the shares constituted his stock-in-trade ?(ii) Even if the shares in question did not constitute the stock-in-trade of the assessee, whether the profit made on the sale of shares did not constitute capital gain chargeable to income tax Under Section 12-B of the Act ?On the first question, the answer of the High Court was that there was no material for the finding that the shares in question were purchased by the assessee with a view to acquire the managing agency and control of the company. It was further held that the shares const...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC989; [1973]87ITR407(SC); (1973)3SCC845; [1973]2SCR437
K.S. Hegde, J.1. These are cross-appeals by certificate. They arise from the decision of the Calcutta High Court in a Reference Under Section 66(1) of the Indian Income-tax Act, 1922 (to be hereinafter referred to as the Act). At the instance of the assessee as well as the Commissioner, the Income-tax Tribunal 'B' Bench, Calcutta stated a case and submitted as many as five questions to the High Court for obtaining its opinion. Some of the questions referred to the High Court have not been passed before this Court. Therefore we shall not refer to them. The questions that were pressed before us are : (1) Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the proceedings Under Section 34(1)(a) have been validly initiated? (2) Whether on the facts and in the circumstances of the case, any capital gains within the meaning of Section 12-B could be said to arise by the transaction involving transfer of the investments held by the assessee to the...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1975SC15; [1974]94ITR318(SC); (1972)4SCC576
K.S. Hegde, J. 1. This is an appeal by special leave. It is directed against the decision of the High Court of Assam and Nagaland rejecting the Commissioner's application under Section 66(2) of the Indian Income Tax Act, 1922.2. The Tribunal allowed the appeal of the assessee and set aside the assessments made on him on the ground that the assessee, which is an association of persons, had not made any illegal profits, but the illegal profits were made by two of the three members of that association. Aggrieved by that decision, the Commissioner requested the Tribunal to submit to the High Court for its opinion three questions of law, namely:(1) Whether on the facts and its the circumstances of the case the assessment dated 22-10-62 for the year 1945-46 was validly made in consequence of or to give effect to any finding or direction contained in Income Tax Appellate Tribunal's Orders dated 10-11-60 Under Section 34(3) proviso 2 of the Income Tax Act, 1922 and as such the assessment in qu...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC51; 1973CriLJ155; (1973)3SCC241; 1973(5)LC210(SC)
Shelat, J.1. This appeal, by special leave, is directed against the judgment of the High Court of Patna by which the appellant's appeal against the judgment and order of conviction and sentence passed by the District Sessions Judge, Monghyr under Section 395 of the Penal Code was dismissed.2. On March 31, 1962, at about 1 a.m. certain persons forced their way into the house of Sitram Singh (PW 7) in village Pipraul, about 12 miles away from Teggra Police Station, District Monghyr, assaulted him and his family members with lathis, causing each of them injuries, and took away therefrom cash, ornaments and other properties. Immediately thereafter, Sitram disclosed the names of five of the miscreants, including that of the appellant to two village chaukidars (PWs. 1 and 2) and the dafadar (PW 3) of the village. The two chaukidars went in search of the miscreants and found the appellant and accused Kirandeo fleeing at some distance from the village. A scuffle took place between the chaukida...
Tag this Judgment!Court : Supreme Court of India
Reported in : [1975]100ITR14(SC); (1972)4SCC574
K.S. Hegde, J.1. These are appeals try certificate by a common assessee. In this case we are concerned with the assessment under the Madras Agricultural Income-tax Act, 1955 (hereinafter to be referred to as the Act). The relevant assessment years are 1955-56 and 1956-57, the previous years ending on March 31, 1954, and March 31, 1955. The assessee was maintaining his accounts according to the mercantile system. The only, question, in dispute in this case is as regards the method of computation of the agricultural income of the assessee. In assessing the income-tax of the assessee for the assessment year 1955-56, the very first assessment year under the Act, the department took into consideration certain stocks of coffee which it had gathered earlier than April 1, 1954, but sold during the financial year 1954-55. The contention of the assessee was that the department was Apt entitled to do so. It was contended on behalf of the assessee that only the crop gathered in the financial year ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1974SC457; 1973LabIC84; (1973)1SCC61
A.N. Ray, J.1. These three appeals are by certificate from the common Judgment dated 23 February, 1968 of the Andhra Pradesh High Court.2. Civil Appeal No. 157 of 1969 arises out of writ petition No. 799 of 1967, Civil Appeal No. 158 of 1969 arises out of writ petition No. 833 of 1967 and Civil Appeal No. 343 of 1969 arises out of writ Petition No. 896 of 1967 filed by the Hyderabad Officers in the High Court.3. The Hyderabad Officers are those who were in the Telangana area of the former Hyderabad State. On the formation of the State of Andhra Pradesh on 1 November, 1956 the Hyderabad officers continued to serve the State of Andhra Pradesh.4. In Civil Appeal No. 157 of 1969 the Hyderabad officers asked for an order directing the respondent to treat the post of Sub-Engineer of the former State of Hyderabad as equivalent to the post of Assistant Engineer of Andhra and to integrate the services of Sub-Engineers of Telangana region and Assistant Engineers of Andhra region according to the...
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