Court : Supreme Court of India
Reported in : (1994)116CTR(SC)134; [1993]204ITR349(SC); 1994(1)KLT217(SC); 1993(4)SCALE695; (1994)1SCC741
ORDER1. The High Court of Kerala answered in the affirmative, that is, in favour of the Revenue and against the assessee, the following question:-Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the fee paid to the auditors has been correctly disallowed in computing the agricultural income of the appellant for the assessment year 1972-73? 2. The short question before the High Court was whether the amounts expended by the assessee, who is in appeal before us by way of charges paid to his auditors for the purposes of preparing his returns of income under the Agricultural Income Tax Act, 1950 were allowable expenditure under Section 5(j) thereof. Thereunder, a deduction could be allowed in respect of 'any expenditure laid out or expended wholly and exclusively for the purposes of deriving the agricultural income'. The High Court, basing itself on its earlier judgment in Commissioner of Income Tax v. Nilambur Rubber Company Limited : ...
Tag this Judgment!Court : Supreme Court of India
Reported in : 1995Supp(4)SCC708
B.P. Jeevan Reddy and; S.P. Bharucha, JJ.1. The appeal is filed against the judgment and order of a Division Bench of the High Court of Karnataka whereby it was held that French polish falls within Item 97 of the Second Schedule of the Karnataka Sales Tax Act, 1957 which at the relevant time read thus: “Paints, colours, dyes and varnishes... 6%”.2. The appellant deals in French polish. The Commercial Tax Officer treated French polish as varnish under Item 97. The Deputy Commissioner of Commercial Taxes, in appeal, found that in the market French polish was sold as a different entity than varnish and colours and that it was a well-known fact that French polish was a distinct entity other than colours. He, accordingly, held that French polish fell outside Item 97. The Karnataka Sales Tax Appellate Tribunal, before whom the Sales Tax Authorities carried the matter, reversed the finding of the Deputy Commissioner of Commercial Taxes. The appellant went in revision to the High C...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1993SC2654; 1993CriLJ3676; 1993(3)Crimes468(SC); JT1993(5)SC311; 1993(3)SCALE739
ORDERK. Jayachandra Reddy, J.1. The sole appellant has been found guilty under Sections 302 and 324 I.P.C. and sentenced to imprisonment for life and six months' R.I. respectively by the trial court. The appeal filed by him was dismissed by the High Court. Hence the present appeal.2. The prosecution case is that in Moura Jourpur there is an Intermediate College which employed 11 peons including the deceased Smt. Kalawati aged about 28 years. She was married but she was staying alongwith her daughter aged about four years at Joupur and she used to cook her meals in a small shack and in the night she used to sleep in one of the rooms of the College on 16.12.74 at about 7 P.M. when the deceased was cooking her food in the shack and College Chowkidar Badri and other peons who had been deputed by the College for night watch, were warming themselves at an open fire close by the appellant Dharam Deo Singh came to the entrance of the College and called the deceased who was sitting in the shack...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1994SC88; 1994(46)ECC18; 1993LC7(SC); 1993(68)ELT9(SC); JT1993(5)SC266; 1993(3)SCALE758; (1994)1SCC318; [1993]Supp2SCR293
ORDERB.P. Jeevan Reddy, J.1. Leave granted in SLP (C) No. 2074/93.2. Civil Appeal No. 1104 of 1990, preferred by the Union of India, arises from the judgment of a Division Bench of the Bombay High Court [reported in : 1987(32)ELT697(Bom) allowing the writ petition filed by M/s. Jalyan Udyog and M/s. West Asia Shipping Company Private Limited, the respondents in the appeal. Rest of the appeals arise from a common judgment of another Division Bench of the Bombay High Court dismissing the writ petitions filed by the ship-owners. The later Division Bench distinguished the decision in Jalyan Udyog and held in favour of the Union of India. The ship-owners have accordingly filed these civil appeals. The matters arise under the Customs Act, 1962.3. In the year 1958, the Central Government issued a notification (exemption notification) being notification No. 262-Cus. dated October 11, 1958 in exercise of the power vested in it by Section 25 of the Act. The notification read thus :Exemption to o...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1993SC2612; (1993)114CTR(SC)411; [1993]204ITR616(SC); JT1993(5)SC292; 1993(3)SCALE743; 1993Supp(4)SCC727; [1993]Supp2SCR279
ORDERB.P. Jeevan Reddy, J.1. This appeal is preferred against the judgment and order of the Settlement Commission (Income Tax and Wealth Tax), New Delhi, disposing of the application filed by the appellant with certain direction. The matter pertains to the Assessment-Year 1950-512. The appellant, Shriyans Prasad Jain (since deceased) was appointed as the Officer-in-Charge of Bombay office of the Dalmia Cement & Paper Marketing Company Limited (DCPM) by an order date 11.10.1943. His salary was fixed at Rs. 4,000 per month - free of Income-tax. According to the appellant, the order of appointment further stipulated that the period of employment shall be 25 years and that in case his services are terminated before the expiry of the said period, he shall be paid compensation at the rate of Rs. 40,000 per annum for the unexpired period. The revenue, of course, disputes the aforesaid stipulations relating to period of service and the provision for compensation in case of premature terminatio...
Tag this Judgment!Court : Supreme Court of India
Reported in : (1994)116CTR(SC)68; [1993]204ITR352(SC); 1994Supp(3)SCC44
ORDER 1. This appeal is preferred against the judgment of the Allahabad High Court (see : [1981]130ITR41(All) , answering the question referred to it in the negative, i.e., in favour of the Revenue and against the assessee. The question referred to the High Court under Section 256(1) of the Income-tax Act, 1961, reads (at page 43) :Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the sum of Rs. 60,000 paid to Shri Mohan Lal Vyas represented the trading loss of the assessment year 1964-65 ?2. The appellant's accounting year relevant to the assessment year 1964-65 was the year ending April 30, 1963.3. The appellant is a partnership-firm engaged in the business of manufacture and sale of miniature bulbs. In the assessment proceedings relating to the year 1964-65, it claimed a deduction of a sum of Rs. 60,000 as a bad debt. According to the appellant, it proposed to expand its business to undertake the manufacture of fluorescent tubes. Fo...
Tag this Judgment!Court : Supreme Court of India
Reported in : [1993]204ITR361(SC); 1995Supp(4)SCC233
ORDER1. These appeals arise from the judgment of the Punjab and Haryana High Court dismissing an application under Section 256(2) of the Income-tax Act, 1961. The assessment years concerned are 1973-74 and 1974-75. The question which the Revenue sought to raise reads thus :Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the income of the minor children of the assessee in the firm, Messrs. Harbhagwan Harbhajan Lal (Viramgeron), Chandigarh, was not includible in his individual capacity under Section 64(l)(ii) of the Income-tax Act, 1961 ?(Question quoted from the paper book).2. The assessee, Harbhajan Lal, was a partner in a partnership-firm, during the relevant accounting years, in his capacity as karta of a Hindu undivided family. His minor children were admitted to the benefits of that partnership-firm. The Income-tax Officer sought to include the income accruing to the said minors in the income of the assessee, which was objected to ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1994SC1549; 1994CriLJ1389; 1994Supp(3)SCC748
1. The appellants in all these appeals were tried for offences punishable under Sections 466, 468, 471 read with Section 120-B, I.P.C. as well as under Section 5(1)(d) of the Prevention of Corruption Act. The object of the conspiracy was to frustrate the provisions of the newly notified Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961 in so far as the provisions affected the interest of the conspirators and thereby to retain the large areas of lands with the leaders of the conspiracy and their relatives etc. To achieve this object, it is alleged that certain revenue records and the records of the concerned sugar factory were forged and some incorrect entries were made. In these appeals, we are concerned with the officers of the Revenue Department, namely, Talathis working in the relevant Village Chavdis and the employees of the sugar factory. Out of the 13 accused, Accused Nos. 6 to 10 in one case and accused Nos. 3 to 6 in another case were the employees of the factory a...
Tag this Judgment!Court : Supreme Court of India
Reported in : 1995Supp(1)SCC206
A.M. Ahmadi,; M.M. Punchhi and; K. Ramaswamy, JJ.and1. The appellants herein feeling aggrieved by the judgment rendered by a Division Bench of the Punjab and Haryana High Court dated 4-2-1993 have preferred these appeals by special leave. The brief facts which need to be noticed for the disposal of these appeals are as under:2. On receipt of a requisition from the Director of Land Records for filling vacancies in the post of Patwaris, an advertisement was issued on 7-5-1987, inviting applications from eligible candidates for the existing 485 vacancies. Pursuant to this advertisement, over a lakh of candidates applied for the post of Patwari. It appears that thereafter the Subordinate Service Selection Board (hereinafter called ‘the Board’) was dissolved on 22-6-1987, and was reconstituted on 25-6-1987. Thereupon, a fresh advertisement was issued for filling in the said 485 vacancies on 22-7-1987. On the requisition of the Director, the total number of vacancies were enlarge...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1993SC2585; 204(1993)BC631(SC); (1993)114CTR(SC)467; [1993]204ITR631(SC); JT1993(5)SC257; 1993(3)SCALE750; 1993Supp(4)SCC707; [1993]Supp2SCR264
ORDERB.P. Jeevan Reddy, J.1. Assessees are the appellants in these appeals preferred against the judgment of the Gujarat High court, answering the question referred to it in favour of the Revenue and against the assessees. The question referred under Section 256(1) of the Income-tax Act is to the following effect :Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the land in question admeasuring 3085 sq. yds. excluding 2607 sq. yds. which was admittedly non-agricultural land, was an agricultural land within the meaning of Section 2(14) of the Income-tax Act, 1961 and therefore on sale thereof tax on capital gains resulting therefrom was not leviable? 2. The assessees year concerned herein is 1970-71.3. The appellants in these four appeals are co-owners of a plot of land admeasuring in all 30,885sq. yds., situated within the revenue limits of Navagaon village. It is situated within the municipal limits of Surat Municipality and is situate...
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