Court : Supreme Court of India
Reported in : AIR1973SC1168; (1973)ILLJ422SC; (1973)4SCC163; 1973(5)LC558(SC)
Palekar, J.1. These are appeals by certificate from an order of the Punjab High Court (Circuit Bench at Delhi) dated 16-9-1964 in Civil Writ Nos. 244D to 250D of 1963 dismissing the petitions. The appellants prayed for a writ of mandamus directing the respondents, the Union of India and others, to recognize and declare the appointments of the appellant Income-Tax Officers as having been made in class I grade II, instead of class II grade III; to frame a list of seniority accordingly; and to grant the appellants all consequent reliefs following thereon. Seven separate petitions were filed but the petitions were based on practically the same facts. It is sufficient, therefore, to refer to the facts in the first Civil Appeal No. 2395 of 1968 because a decision in that appeal will govern the other appeals.2. The appellant Krishnaswamy was offered a post of an Income-tax Officer, class II, grade III in 1950 and on his acceptance of the same, he was appointed to the post in 1950. It appears ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC1138; 1973LabIC795; (1973)ILLJ417SC; (1973)4SCC135
A.K. Mukherji, J.1. Twenty six officers belonging to the Senior Scale of the State Civil Service of the State of Jammu & Kashmir have made this petition challenging, in substance, (a) the promotion of respondents Nos. 8 to 32 to the State cadre of the Indian Administrative Service; (b) the promotion of respondent No. 33 to the State cadre of the All India Services; (c) appointment of respondents Nos. 34 to 37 to the State cadre of the Indian Administrative Service in officiating capacity; and (d) the appointment of respondents Nos. 38 to 41 to a special grade of Rs. 900-1800. The material facts are in a short compass and may be briefly stated as follows.2. Some time in 1965 the State of Jammu & Kashmir reorganised the State Civil Service and framed certain rules to govern that Service. The rules are called Jammu & Kashmir Administrative Service Rules, 1965. Under these rules a Jammu & Kashmir Administrative Service was set up consisting of officers classified in three grades: (i) Selec...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC1170; [1973]88ITR448(SC); (1973)4SCC102; [1973]3SCR554; 1973(5)LC608(SC)
Jaganmohan Reddy, J.1. This appeal is by certificate against the judgment of the Tamil Nadu High Court, which has answered the following two questions referred to it, in favour of the assessee and against the Revenue :(1) Whether on the facts and in the circumstances of the case the Tribunal was right in law in holding that the house property in Avanasni Road, Coimbatore, is not liable to estate duty as property deemed to pass on the death of the deceased Under Section 10 of the Estate Duty Act, 1953 ?(2) Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the sum of Rs. 1 lakh gifted by the deceased to his sons in 1953 is not liable to estate duty as property deemed to pass on the death of the deceased Under Section 10 of the Estate Duty Act, 1953 ?2. These questions arose on the facts set out in the statement of the case which are : one Ramaiah Gounder was a partner in the firm called N. Desai Gounder & Co., Coimbatore. He owned pr...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC1133; (1973)ILLJ411bSC; (1973)4SCC166; 1973(5)LC595(SC)
Sikri, C.J.1. In this petition under Article 32 of the Constitution, the petitioner, Madan Mohan Prasad, challenges the order of the Government of Bihar, dated January 15, 1972, terminating his services. He urges that this order violates Article 311(2) of the Constitution and also violates his fundamental right under Article 19(1)(f) and 31(1) of the Constitution because the order, in effect, amounts to forfeiture of the pension earned by him.2. The relevant facts are these. In response to an advertisement in the Bihar Cazette, dated April 28, 1954, the petitioner applied for one of the posts of Munsifs. The relevant portion of the advertisement runs as follows :The appointment will be made for a period of one year terminable at one month's notice on either side but the candidate appointed will have prospects of being absorbed later in permanent cadre of the Bihar Civil Service (Judicial Branch).3. By notification dated January 5, 1955, the petitioner, alongwith others, was appointed a...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC1174; 1973MhLJ528(SC); (1973)1SCC639; 1973(5)LC546(SC)
Alagiriswami, J.1. These three appeals have come to this Court a second time by way of a certificate granted by the High Court of Bombay. The appellant filed three suits, Civil Suit No. 1-B of 1948 for Rs. 12,000/., Civil Suit No. 2-B of 1948 for Rs, 31,028/- and Civil Suit No. 3-B of 1948 for Rs. 21,381/- for the work of additions and alterations to three hospitals, Kunwar Tilak Singh Hospital at Gondia, Bai Gangabai Hospital at the same town and Twynam Hospital at Tumsar, all in Bhandara District, then in the State of Madhya Pradesh and now in the State of Maharashtra. In December 1943 he entered into contracts in relation to the above three hospitals with Mr. Tiwari, the then Deputy Commissioner Bhandara District. He was paid various amounts in respect of the work done for these hospitals and dispute having arisen in respect of the appellant's claim for the balance of the amounts due in respect of these three contracts, the appellant filed the above three suits. In two of these suit...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC1183; [1973(27)FLR466]; 1973LabIC918; (1973)ILLJ411SC; (1973)IILLJ414SC; 1974MHLJ244(SC); (1973)1SCC656; 1973(5)LC642(SC)
Dwivedi, J.1. The appellant, Ghanshyam Das Shrivastava, was employed as a Forest Ranger by the State of Madhya Pradesh. By a government order, dated October 21, 1964 he was put under suspension with effect from October 30, 1964. The Divisional Forest Officer, South Baster Division, directed him to remain at Jagdalpur during the period of suspension. Certain charges were framed against him, and an enquiry was initiated. He did not participate in the enquiry. The enquiry proceeded exparte. On May 28, 1965 the enquiry officer submitted his report to the Government. He found the charges proved. He recommended that the appellant should be dismissed from service. On June 8, 1966, the Government passed an order dismissing him from service. Then he filed a writ petition in the High Court at Jabalpur. The writ petition was dismissed. He filed an appeal in this Court on the strength of a certificate granted by the High Court.2. In this Court the appellant's main argument was that in the special ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC1180; 1973CriLJ1171; (1973)4SCC31; [1973]3SCR548
I.D. Dua, J.1. The appellant in this appeal by special leave was tried in the court of Session for Greater Bombay at Bombay for offences under Section 467, under Section 471 read with Section 467 and under Section 420,1.P.C. According to the prosecution the appellant was running an octroi clearing agency under the name and style of 'National Octroi Clearing Agency' at the Mulled check post. He used to attend to certain transactions relating to the transport companies, one of those companies being the Montgomery Transport Company. On December 16, 1962 a truck belonging to the said transport company bearing no. MPR 2147 arrived at the check-post carrying a Dupleix Machine to be delivered to Messrs Imperial Tobacco Company. There were two drivers and one cleaner in the truck. On being approached by them the appellant telephoned to manager Bakshi of the Transport Company to arrange for the payment of octroi which amounted to more than Rs. 8,000/-. The Manager, Bakshi and Director, Inderjit...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC1185; (1973)1SCC676; [1973]3SCR541; 1973(5)LC621(SC)
A.N. RAY, J. 1. The only question which falls for determination in these two appeals by certificate is whether the respondent Municipality is entitled to levy and collect taxes on 31 blocks of buildings some constructed after 31 March, 1937 and some after 25 January, 1950.2. The buildings are situated within the municipal limits of the Sahibganj Municipality in the State of Bihar.3. Pursuant to Section 135 of the Indian Railways Act, 1890 referred to as the 1890 Act, the Governor General in Council by a Railway Department, Railway Board notification No. 225 dated 24 August, 1911 declared that the administration of East India Railway shall be liable to pay in aid of the funds of the local authorities set out in the Schedule thereto annexed, the taxes specified in the second column thereof. In the Schedule the names of various local authorities are set out. Sahibganj is one such. In the second column the taxes are mentioned. In respect of Sahibganj Municipality the taxes specified are Ho...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC2230; (1974)3SCC273; [1973]31STC470(SC)
K.S. Hegde, J.1. In this appeal by certificate, the only question of law-arising for decision is whether the Appellate Assistant Commissioner had powers to enhance the tax levied on the assessee-respondent by the Sales Tax Officer.2. The brief facts of this case are: The respondent-assessee is a registered dealer. During the assessment foe the assessment year 1960-61 the assessee claimed that five out of the transactions effected by it were intra-state sales. The Sales Tax Officer came to the conclusion that two out of these five transactions were inter-state sales and the remaining three were intrastate sales. Aggrieved by that decision the assessee went up in appeal to the Appellate Assistant Commissioner. The Appellate Assistant Commissioner came to the conclusion that all the five transactions were inter-state sales. But he rejected the contention of the assessee that it was entitled to the exemption claimed by it. The Appellate Assistant Commissioner enhanced the tax levied on tho...
Tag this Judgment!Court : Supreme Court of India
Reported in : (1973)2CTR(SC)188
Ray, J. - The only question which falls for determination in these two appeals by certificate is whether the respondent Municipality is entitled to levy and collect taxes on 32 blocks of buildings constructed after 31 March, 1937 and after 25 January, 1950.2. The buildings are situated within the municipal limits of the Sahibganj Municipality in the State of Bihar.3. Pursuant to section 135 of the Indian Railways Act, 1890 referred to as the 1890 Act, the Governor General in Council by a Railway Department, Railway Board notification No. 225 dated 24 August, 1911 declared that the administration of East India Railway shall be liable to pay in aid of the funds of the local authorities set out in the Schedule thereto annexed, the taxes specified in the second column thereof. In the schedule the names of various local authorities are set out. Sahibganj is only such. In the second column the taxes are mentioned. In respect of Sahibganj Municipality the taxes specified are House rent and la...
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