Court : Supreme Court of India
Reported in : AIR1977SC1802; [1977]108ITR345(SC); (1977)3SCC305; [1977]3SCR697; 1977(9)LC450(SC)
R.S. Sarkaria, J.1. Whether any payment by a Company not being a Company in which the public are substantially interested within the meaning of Section 23A, of any sum by way of advance or loan to a shareholder, not exceeding the accumulated profits possessed by the Company is to be deemed as his dividend under Section 2(6A)(e) read with Section 12 (1B) of the income tax Act, 1922, even if that advance or loan is subsequently repaid in its entirety during the relevant previous year in which it was taken, is the only question that falls to be determined in this appeal by special leave.2. The assessment year is 1957 58, and the corresponding previous year is the calender year 1956. The assessee is a shareholder and the Managing Director of M/s. Dolaguri Tea Co. (P) Ltd. The Company is admittedly one in which the public are not substantially interested within the meaning of Section 23A of the Indian Income tax Act, 1922 (for short, the Act) At the commencement of the Previous year, there ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1747; 1977CriLJ1139; (1977)3SCC218; [1977]3SCR711; 1977(9)LC517(SC)
V.R. Krishna Iyer, J.1. In Cr. Appeal No. 337/1976 by special leave Shri A.K. Sen has confined his challenge-indeed leave itself was limited-to the question of sentence. The case of murder was proved and the conviction by the Sessions Court was confirmed by the High Court. The Sessions Judge awarded life imprisonment to two accused and death sentence to the appellant. The High Court confirmed the death sentence and hence this appeal. 2. Section 235, Cr.P.C. 1973 makes a departure from previous Code on account of humanist considerations to personalise the sentence to be awarded. The object of the provision is to give a fresh opportunity to the convicted person to bring to the notice of the court such circumstances as may help the court in awarding an appropriate sentence having regard to the personal, social and other circumstances of the case. Of course, when it is a case of conviction under Section 302, I.P.C. if the minimum sentence is imposed the question of providing an opportunity...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1789; (1977)3SCC337; [1977]3SCR692; 1977(9)LC423(SC)
S. Murtaza Fazal Ali, J.1. This appeal by certificate arises out of execution proceedings in respect of a decree obtained by the respondents/decree holders. It appears that the 5th respondent/decree-holder Siddam Pedda Rami Reddi hereinafter referred to as 'SPR REDDI' obtained a decree in O.S. No. 15 of 1949 from the Court of Sub Judge Kurnool against the judgment debtor Pujari Subbarayudu hereinafter referred to as 'Pujari' or 'judgment debtor'. The 5th respondent had also obtained another money decree against Pujari in another suit being O S. No. 19 of 1953. The 5th respondent/decree-holder filed Execution Proceedings No. 24 of 1953 in the Trial Court for selling the properties belonging to the judgment debtor in order to satisfy the decree in O.S. No. 15 of 1949 and he also supplied for permission to bid of at the auction sale. The first sale was held on October 12, 1954 at which the lands situated in villages Devanoor and Gudipadu were put to sale. But this sale was set aside as th...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1720; 1977LabIC1215; (1977)3SCC255; [1977]3SCR687; 1977(9)LC420(SC)
P.S. Kailasam, J.1. This appeal is by special leave granted by this Court against the judgment of the High Court of Kerala in O. P. No. 5566 of 1972 by respondents 4 to 8 and 13 before the High Court.2. The respondents herein filed the writ petition for the issue of the Writ of Certiorari calling for records relating to Ex. P 10, GO Rt. No. 3386/69/ DD dated 23rd October, 1969, Ex. P 12 and Ex. P 15 and quash the same and to issue a writ of mandamus directing the respondents 1 and 2 who are the State of Kerala represented by the Chief Secretary, Government of Kerala and the Director of Panchayats to forbear the Implementation of Ex. P 12 and further direct them to implement Ex. P 8 grading list or in the alternative to issue a writ of mandamus directing the State of Kerala to consider and dispose of Ex. P 13 and similar representations by respondents 3 and 4 on merits. It was also prayed that a writ of certiorari quashing Ex. P 17 in so far as it related to the petitioners and responde...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1677; 43(1977)CLT653(SC); [1977(35)FLR1]; 1977LabIC908; (1977)3SCC94; [1977]3SCR678; 1977(9)LC417(SC)
A.C. Gupta, J.1. The respondents in all these fourteen appeals some of which are on certificate & some by special leave are extra departmental agents connected with the postal department. Six of these appeals are from the Kerala High Court. seven from the Andhra Pradesh High Court & one from the Orissa High Court. These respondents were either dismissed or removed from service during the period between January 1, 1966 and June 19, 1974, and admittedly the order of dismissal or removal was passed without complying with the provisions of Article 311(2) of the Constitution. The question in each case is, whether the respondent held a civil post as contemplated in Article 311 of the Constitution; if he did the dismissal or removal, as the case may be, would be unquestionably invalid for non compliance with Article 311(2).2. The conditions of service of the respondents are governed by a body of rules called the posts and Telegraphs Extra Departmental Agents (Conduct & Service Rules, 1964 (he...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1704; [1977]47CompCas677(SC); (1977)3SCC33; [1977]3SCR683; 1977(9)LC392(SC)
A.C. Gupta, J.1. These are two appeals by the Life Insurance Corporation of India (hereinafter referred to as the Corporation) with special leave obtained from this Court against a common judgment of the Andhra Pradesh High Court disposing of two appeals preferred by the Corporation. The appeals before the High Court arose out of two suits instituted by the Corporation. For the question that arises for determination, which we will presently state, it is not necessary to set out the facts in any great detail. One of the suits was brought in 1961 for recovery of a sum of about Rs. 17,000/-, after giving credit to the payments made by the defendants, due on a mortgage executed by the defendants in 1950 in favour of the Andhra Insurance Company of Masulipatnam. The other suit was filed in 1962 for recovery of about Rs. 45,555/- also due on a mortgage which was executed in 1952 by the defendants of this suit in favour of the Nagpur Pioneer Insurance Company Ltd., Bombay. Thus in both cases ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1756; 1977CriLJ1148; (1977)3SCC264; 1977(9)LC376(SC)
P.N. Shinghal, J.1. This appeal by five of the accused is directed against the judgment of the Bombay High Court dated March 30/31, 1970, upholding their conviction and sentences, along with those of three accused who have not appealed. There were fourteen accused in the case, of whom six were acquitted and eight were convicted. We shall refer to the accused by their serial numbers. 2. Appellant Mahadeo Ganpat Badavans (A-2), Rama Subhana Jagdale (A-3), Namdeo Satwaji Takmoge (A-4), Namdeo Yad Vharade (A-5), Gorakh Ganpati Badavance (A 6), Tulshiram Ganpat Mane (A-7), Shivaji Yada Vharade (A-8) and Uddhay Ganpat Badavane (A-10) have been convicted of an offence under Section 302/146 or, in the alternative, Section 302/34 I.P.C., and have been sentenced to imprisonment for life. Of these A-4, A-5 (who have been convicted under Section 323 I.P.C. also) and A-8 have not appealed to this Court. A-3 has been convicted of an offence under Section 148 I.P.C. also, and sentenced to rigorous im...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1646; 1977(2)KarLJ151; (1977)3SCC204; [1977]3SCR670; 1977(9)LC411(SC)
S. Murtaza Fazal Ali, J.1. Whether hoardings containing advertisement fixed in the premises of a railway station fronting a public street are exigible to tax under the provisions of Section 136 of the city of Bangalore Municipal Corporation Act, 1949 (Act No. LXIX of 1949) hereinafter referred to as 'the Act' is the substantial question of law involved in this appeal by certificate. 2. The facts of the case lie within a narrow compass & the point raised by counsel for the appellant is one of first impression and undoubtedly requires serious consideration. The appellant is a firm of advertising commercial goods and other items by putting up hoardings containing advertisements on proper ties taken on lease or licence from various owners. The appellant also has been putting up hoardings on railway lands in the compound on the Bangalore Rail way Station. In the instant case, we are only concerned with the hoarding containing advertisements put up adjacent to the railway compound fencing bu...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1673; 1977LabIC904; (1977)3SCC260; [1977]3SCR664; 1977(9)LC388(SC)
M.H. Beg, C.J.1. This is a petition under Article 32 of the Constitution praying for a writ of contiorari, or a writ of Mandamus, or, any other appropriate writ, order or direction for the enforcement of the Fundamental rights of the petitioners under Article 14 and 16 of the Constitution. The petitioners have been working as Upper Division Clerks and pray for the quashing of a list, issued with office memorandum dated 7-2-1972, for making promotions to the next grade of Assistants on which the names of respondents 4 to 203 appear that but not these of the petitioners. They claim that the principles of seniority, contained in the Ministry of Home Affairs' D. M. Dated 22-6-1949, as interpreted by this Court in Union of India v. M. Ravi Verma and Ors. etc. (1) had not been applied to them. The contention seems to be that the last mentioned decision contained on invariable mechanical rule of seniority applicable to all classes of services so that nothing beyond length of service in a part...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1579; 1977CriLJ1206; (1977)3SCC68; [1977]3SCR636
Y.V. Chandrachud, J.1. Five small girls about ten years of age, a year old infant and four women in their mid-thirties were found murdered between November 14, 1972 and January 4, 1974 in a village called Manwat in Maharashtra. The murders of these ten females show significant similarities in pattern and conception. The time and place chosen for the crimes, the preference for females as victims, the nature of injuries caused to them, the strange possibility that the private parts of some of the victims were cut in order to extract blood, the total absence of motive for killing these very girls and women, the clever attempt to dodge the police and then to put them on a false scent and the extreme brutality surrounding the crimes give to the case an eerie appearance. Such harrowing happenings make the task of discovering truth difficult and it is just as well to begin with Justice Vivian Bose's reminder that the shocking nature of the crime ought not to induce an instinctive reaction aga...
Tag this Judgment!