Court : Supreme Court of India
Reported in : AIR1977SC1343; [1977]107ITR776(SC); (1977)2SCC790; [1977]3SCR225; 1977(9)LC312(SC)
P.N. Bhagwati, J.1. This is an appeal on a certificate of fitness granted by the High Court of Calcutta under Section 66A Sub-section (2) of the Indian Income-Tax Act, 1922. The facts giving rise to the appeal are few and may be briefly stated as follows. 2. The assessee is Tollygunge Club Ltd., a company limited by guarantee, and it owns a social and sports club one of whose activities consists of conducting Gymakhana races, that is, horse races with amateur riders. It charges for admission into the enclosure of the Club at the time of the races, admission fee to the guests introduced by the members of the Club as wells as to the members of the public. There is no dispute between the parties that the admission fee received by the assessee constitutes trading receipt in the hands of the assesses exigible to tax. But it appears that on 28th February, 1945 a resolution was passed at the meeting of the General Body of the Club for levying a surcharge of eight annas over and above the admi...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1627; (1977)2SCC777; [1977]39STC478(SC); 1977(9)LC318(SC)
P.N. Bhagwati, J.1. The facts giving rise to these appeals are set out in the judgment about to be delivered by our learned brother S. Murtaza Fazal Ali and we do not think it necessary to reiterate them. So far as Civil Appeals 572-574 of 1972 are concerned, it would be sufficient to state briefly the following facts as these are the only facts necessary for appreciating the question of law which arises for determination in these appeals. In the assessments of the assessee to sales tax for three assessment years, the returns filed by him on the basis of his books of account appeared to the Sales Tax Officer to be incorrect and incomplete since certain sales appearing in the books of account of one Haji P.K. Usmankutty as having been affected by the assessee in his favour were not accounted lor in the books of account maintained by the assessee. The assessee applied to the Sales Tax Officer for affording him an opportunity to cross-examine Haji Uamankutty in regard to the correctness o...
Tag this Judgment!Court : Supreme Court of India
Reported in : (1977)6CTR(SC)260
ORDERBhagwati, J. - The facts giving rise to these appeals are about to be delivered by our learned brother S. Murtaza Fazal Ali and we do not think it necessary to reiterate them. So far as Civil Appeals 572-574 of 1972 are concerned, it would be sufficient to State briefly the following facts as these are the only facts necessary for appreciating the question of law which arises for determination in these appeals. In the assessments of the assessee to sales-tax for three assessment years, the returns filed by him on the basis of his books of account appeared to the Sales Tax Officer to be incorrect and incomplete since certain sales appearing in the books of account of one Haji P. K. Usmankutty as having been affected by the assessee in his favour were not accounted for in the books of account maintained by the assessee. The assessee applied to the Sales Tax Officer for affording him an opportunity to cross-examine Haji Usmankutty in regard to the correctness of his accounts, but thi...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1443; (1977)2SCC820; [1977]3SCR206
Jaswant Singh, J.133(1)Whether in view of the provisions of the Copyright Act, 1957, an existing and future right of music...composer, lyricist is capable of assignment and whether the producer of a cinematograph film can defeat the same by engaging the same person.2. The facts giving rise to the appeal are : The Indian Performing Right Society Ltd. (hereinafter referred to for the sake of brevity as 'the IPRS'), the appellant before us, was incorporated in the State of Maharashtra on August 23 1969, as a company limited by guarantee, for the purpose of carrying on business in India of issuing or granting licences for performance in public of all existing and future Indian Musical works in which copyright subsists in India. The incorporation of the IPRS was in terms of Section 2(r) of the Copyright Act, 1957 (Act 14 of 1957) (hereinafter referred to as 'the Act') which was enacted after taking into consideration the Report of the (British) Copyright Committee, 1952, the suggestions of ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1294; 1977CriLJ985; (1977)2SCC263; [1977]3SCR195
P.K. Goswami, J.1. These appeals under the Supreme Court (Enlargement of Criminal Appellate Jurisdiction) Act, 1970, are directed against the judgment and order of the High Court of Punjab and Haryana convicting five of the appellants (Satbir Singh, Paramjit Singh, Harbhajan Singh, Shiv Narain and M.P. Singh) under Section 302/120B, Indian Penal Code, and sentencing them to imprisonment for life. Satbir Singh was also convicted on the sole testimony of Puran Singh under Section 364, I.P.C. and sentenced to rigorous imprisonment for seven years and fine. The remaining eight appellants (Ajit Singh, Darshan Singh, Arjan Singh, Baghal Singh, Tara Singh, Dial Singh, Bachan Singh, and Malook Singh) were convicted under Section 364, I.P.C. and sentenced to seven years' rigorous imprisonment and fine. They had all earlier been acquitted by the Additional Sessions Judge, Amritsar.2. This case throws a lurid light on smuggling activities at the international India-Pakistan border near Amritsar.3...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC2025; (1977)2SCC585; 1977(9)LC291(SC)
V.R. Krishna Iyer, J.1. The short point arising in this appeal by the landlord-appellant who win in three courts, including before the learned single Judge of the High Court, but lost before the Division Bench on the single question is to whether the notice to quit is valid. We have heard arguments at length from both sides and we are satisfied that the learned single judge was right in holding that in the circumstances of the case notice to quit is in full compliance with the law.2. Even so, having regard to the fact that the respondent has been doing business for some years now in the shop which is the subject matter of eviction proceedings, we direct that the appellant landlord will not recover possession from the tenant-respondent until the end of December, 1977. Counsel for the respondents undertakes, on behalf of his client, that he will surrender possession by the end of the year 1977. Counsel for the appellant gives a further undertaking to the Court that in case any part of th...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC955; (1977)2SCC472; [1977]3SCR182
Y.V. Chandrachud, J.1. These are cross appeals arising out of a judgment rendered by the Madhya Pradesh High Court in First Appeal No. 138 of 1952 modifying the decree passed by the First Additional District Judge, Jabalpur in Civil Suit No. 6-B of 1949. It would be convenient to refer to the parties as plaintiffs and defendants, plaintiffs being the Bata Shoe Co. Ltd. and the defendants being the Corporation for the City of Jabalpur.2. Plaintiffs are a limited company having their registered office at Calcutta. At the relevant time they had their factories at Batanagar in West Bengal, Batapur in West Punjab, Palsia-Digha in Bihar and Faridabad near Delhi. The sales organisation of the plaintiffs is situated at Calcutta, and that organisation sells manufactured articles through the Company's retail shops situated in different parts ' India and Pakistan. Three such retail shops were situated at Jabalpur.3. In respect of the articles which were imported by the retail shops at Jabalpur wi...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1604; [1977]108ITR370(SC); (1977)3SCC383; 1977(9)LC300(SC)
P.N. Bhagwati, J.1. These appeals by special leave are directed against an order passed by the High Court declining to make a reference under Section 66, Sub-section (2) of the Indian Income Tax Act 1922. The assessee who is the appellant before us applied to the High Court after rejection of his application by the Tribunal that certain questions of law stated to arise out of the order of the Tribunal may be referred to the High Court. The questions of law which were said to arise out of the order of the Tribunal related to the inclusion of interest on two fixed deposit receipts of Rs. one lakh each which stood in the name of the wife of Mathura Prasad, the karta and manager of the H.U. F. of the assessee. The revenue authorities came to the conclusion that though these fixed deposit receipts stood in the name of the wife of Mathura Prasad. they represented the assets of the assessee and hence the income from the fixed deposit receipts should have been included in the returns of the as...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC949; 1977CriLJ767; (1977)2SCC238
ORDERV.R. Krishna Iyer, J.1. If survival after death may aptly describe any litigative phenomenon, the present review proceeding may well qualify for that quaint claim. The relief of review relates to the death penalty imposed upon the petitioner by the trial Court, confirmed in appeal, and dismissed even at the stage of special leave by this Court. In the ordinary course, judicial finality has thus been affixed on the capital sentence so awarded although Presidential clemency, which has been sought and negatived, may still be open under Article 72 of the Constitution. Mercy, like divinity, is amenable to unending exercise but in this mundane matter it is for the Head of State to act and not for the apex Court.2. Sombre sentencing is the Fifth Act in the tragedy of a murder trial and, for the Judges of the Supreme Court, assumes a grim seriousness and poignant gravity since the petitioner's final appeal for judicial commutation, if rejected, may perhaps prove imminently fatal to his li...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1454; 1977LabIC563; (1977)2SCC408; 1977(9)LC258(SC)
V.R. Krishna Iyer, J.1. These two appeals by special leave step from a suit instituted by the appellant (now represented by his legal representative, his widow) for rendition of accosts against the defendant respondent, the Standard Vacuum Oil Company Ltd. The respondent company has been taken over by the Hindustan Petroleum Corporation. We have heard counsel on both sides. It is unfortunate that the plaint has been drafted within a confused manner and the written statement, probably misleads by the plaint, and has also not brought out the real contention between the parties. Sorting out the documents and the other evidence in the case, we have discovered that the foundation for the action is Ex. P-9-(a) a contract between Mr. Sud the plaintiff and the Section V.O.C., the defendant. The courts not having proper leadings before them have not been able to approach the real issue arising in the case. The party mainly responsible for this misfortune is probably the plaintiff himself. 2. Ev...
Tag this Judgment!