Court : Supreme Court of India
Reported in : AIR1981SC522; (1980)4SCC716; [1980]3SCR1209
A.P. Sen, J.1. In this batch of writ petitions, the main question that falls for determination, is whether the provisions of Chapter IIB of the West Bengal Land Reforms Act, 1955 (Act X of 1956) inserted by the West Bengal Land Reforms (Amendment) Art, 1971 (President's Act III of 1971), and replaced by the West Bengal Land Reforms (Amendment) Act, 1972 (Act XII of 1972) with retrospective effect from February 15, 1971, which provide for a fixation of ceiling on agricultural holdings and for matters ancillary thereto, are violative of the second proviso to Article 31A(1) of the Constitution.2. The challenge in particular is to the validity of the definition of the term 'family' contained in Section 14K(c), the fixation of ceiling limits of a raiyat Under Section 14M(1), the provision for lands held by the members of a family being clubbed Under Section 14M(2), the avoidance of transfers by Section 14P, the fixation of a ceiling limit on orchards Under Section 14O(2), the vesting of sur...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1980SC1992; (1980)4SCC1; [1980]3SCR1338
P.N. Bhagwati, J.1. These two writ petitions under Article 32 of the Constitution raise questions of some importance in the field of constitutional law, but they are not exact questions which can be divorced from the facts giving rise to them and in order to resolve them satisfactorily, it is necessary to state the facts in some detail. Though the petitioners in the two writ petitions are different, the respondents are the same and the same Order of the State of Jammu and Kashmir is challenged in both the writ petitions. Hence whatever we say in regard to the first writ petition, applies equally in regard to the second.2. The dispute in these writ petitions relates to the validity of an Order dated 27th April, 1979, passed by the Government of Jammu and Kashmir, allotting to the 2nd respondents 10 to 12 lacs blazes annually for extraction of resin from the inaccessible chir forests in Poonch Reasi and Ramban Divisions of the State for a period of 10 years on the terms and conditions se...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1980SC1946; (1980)17CTR(SC)113; [1980]124ITR1(SC); (1980)4SCC25; [1980]3SCR1370
P.N. Bhagwati, J.1. This appeal by special leave raises the vexed question whether a particular expenditure incurred by the assessee is of capital or revenue nature. This question has always presented a difficult problem and continually baffled the courts, because it has not been possible, despite occasional judicial valour, to formulate a test for distinguishing between capital and revenue expenditure which will provide an infallible answer in all situations. There have been numerous decisions where this question has been debated but it is not possible to reconcile the reasons given in all of them, since each decision has turned upon some particular aspect which has been regarded as crucial and no general principle can be deduced from any decision and applied blindly to a different kind of case where the constellation of facts may be dissimilar and other factors may be present which may give a different hue to the case. Often cases fall on the borderline and in such cases, as observed...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1980SC1650; [1980(41)FLR131]; 1980LabIC992; 1980Supp(1)SCC198; [1980]3SCR1243; 1980(12)LC729(SC)
D.A. Desai, J.1. Respondent Ram Ratan was employed as a Forest Guard in the Forest Department of Madhya Pradesh Government He was served with a chargesheet dated March 6, 1969, in which he was accused of misconduct. Respondent refuted the charges. A departmental enquiry was held by the Divisional Forest Officer, Mr. Malhotra, in respect of the charges framed against the respondent. Charge of misconduct was held proved whereupon the punishing authority served respondent with a second show cause notice dated February 12, 1970, as contemplated by Article 311(2) of the Constitution as it stood prior to its amendment by the Constitution (Fortysecond Amendment) Act, 1976. The dispute in this appeal centers around the construction of this notice No. E/1/2053 dated February 12, 1970, and its relevant portion may be extracted :.the Enquiry Officer has concluded in the report that he is guilty of the above-mentioned charges. Hence as a result of the abovesaid charges having been established, why...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1980SC1346; 1980(12)LC698(SC)
V.R. Krishna Iyer, J.1. We life pronouncing a short judgment disposing of both the appeals. They stem from an award in a dispute between a contractor and the Railway Department of tie Union of India, Steel scrap was to have been supplied as per the contract to the respondent. But disputes having arisen between the parties a reference was made to arbitration. An award followed. But it became the subject matter of a challenge. These two appeals have spiralled up to this Court. We are not narrating the facts in further detail which would have been necessary had we the need to investigate the issues and pronounce thereon. But we have narrowed down the scope of the controversy and although the award upholds the respondent's right to receive the entire quantity of scrap we have persuaded the Counsel on both sides and their parties through them to adopt a middle course. We must state that the advocates have very helpful in bringing to an end a litigation which otherwise could have had & protr...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1980SC1552; 1980(6)ELT383(SC); (1980)4SCC71; [1980]3SCR1109; [1980]46STC256(SC); 1980()WLN476
R.S. Pathak, J.1. The question raised in these appeals is whether the 'Rayon Tyre Cord Fabric' manufactured by the appellant is a rayon fabric covered by item 18 of the Schedule to the Rajasthan Sales Tax Act, 1954, and therefore exempt from sales tax under the Central Sales Tax Act.2. The appellant owns an industrial unit, Shriram Rayons, situated at Kota in the State of Rajasthan. It manufactures a product described as 'Rayon Tyre Cord Fabric.' The appellant claims that the product falls within item 18 of the Schedule to the Rajasthan Sales Tax Act which exempts from sales tax and purchase tax:-All cotton fabrics, rayon or artificial silk fabrics, woollen fabrics as defined in the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957).Section 2(c) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 declares that the expression 'rayon or artificial silk fabrics' shall have the meaning assigned to it in Item 22 of the First S...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1980SC1271; (1980)17CTR(SC)111; [1980]124ITR40(SC); 1980Supp(1)SCC166; [1980]3SCR1122
R.S. Pathak, J.1. Is a smuggler, who is taxed on his income from smuggling under the Income Tax Act, 1922, entitled to a deduction Under Section 10(1) of the Act on account of the confiscation of currency notes employed in the smuggling activity ?2. The respondent, Piara Singh, was apprehended in September, 1958 by the Indian Police while crossing the Indo-Pakistan border into Pakistan. A sum of Rs. 65,500/- in currency notes was recovered from his person. On interrogation he stated that he was taking the currency notes to Pakistan to enable him to purchase gold in that country with a view to smuggling it into India. The Collector of Central Excise and Land Customs ordered the confiscation of the currency notes.3. The Income Tax Officer now took proceedings under the Indian Income Tax Act, 1922 for assessing the assessee's income and determining his tax liability. He came to the finding that out of Rs. 65,500/-an amount of Rs. 60.500/- constituted the income of the assessee from undisc...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1980SC1730; 1980CriLJ1249; (1980)4SCC125; [1980]3SCR1127
V.R. Krishna Iyer, J.1. The last judicial lap of the journey to gender justice made by Fazlunbi, a married woman just past 30 years and talaged into destitution, constitutes the compassionate core of this case. The saga of Fazlunbi, who had earlier secured an order for maintenance in her favour Under Section 125 Cr. P.C. which was cancelled Under Section 127(3)(b) Cr. P.C., by three courts, tier upon tier in the vertical system, by concurrent misinterpretation of the relevant provision, constitutes the kernel of her legal grievance. If her plea has substance, social justice has been jettisoned by judicial process and a just and lawful claim due to a woman in distress has been denied heartlessly and lawlessly. We say 'heartlessly', because no sensitive judge with empathy for the weaker sex could have callously cancelled an order for a monthly allowance already made in her favour, as has been done here. We say lawlessly', because no disciplined judge bound by the decision of this Court w...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1981SC519; 1981MPLJ1(SC); (1980)4SCC22; [1980]3SCR1104; 1980(12)LC739(SC)
P.S. Kailasam, J.1. This appeal is by the plaintiffs by special leave granted by this Court against the judgment and decree dated 9-2-1968 passed by the Division Bench of the Madhya Pradesh High: Court in first appeal No. 21 of 1966 dismissing the suit for specific performance. The plaintiffs 1 and 2 who were minors entered into an agreement on 30-9-1961 through their mother and guardian Smt. Phoolibai with the respondent to purchase a house situated in Thandi Sarak for a sum of Rs. 11,000/-. A sum of Rs. l000/- was paid as earnest money and the balance was to be paid at the time of the registration of the sale-deed. According to the plaintiffs/appellants, the respondent did not carry out his part of the agreement and the appellants filed the present suit for specific performance of the contract on 28-3-1962 in the Court of Additional District Judge, Gwalior. The suit was decreed on 15-4-1966. The plaintiffs deposited Rs. 10,500 the balance of the price on 13-7-1966. The respondent app...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1980SC1149; 1980Supp(1)SCC707; 1980(12)LC706(SC)
V.R. Krishna Iyer, J.1. Silver is a precious metal and a policy decision that the silver resources of the nation shall be conserved may will be wise policy. But public morality is more precious than silver and gold for individual and nation and to honour the plighted word of a public body is proof of this higher policy. The relevance of this observation, about the link up of law and morality is basic to the decision of this case. What then, is the morality of the law vis a vis Government policy en export of silver? This is the question, in its jural dimensions, which has been ably argued by Counsel. Such a capsulated statement, we know, is but an over-simplification and we will proceed to unfold in fuller detail the facts and the law, the conflict and its resolution.2. Arguments have been beard on the substantive issues as if we were disposing them of really and not provisionally on an interlocutory basis. This has been made clear even in the ad interim order passed by this Court while...
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