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...
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United States Trust Co. v. New Jersey - 431 U.S. 1 (1977) U.S. Supreme Court United States Trust Co. v. New Jersey, 431 U.S. 1 (1977) United States Trust Company of New York v. New Jersey No. 75-1687 Argued November 10, 1976 Decided April 27, 1977 431 U.S. 1 APPEAL FROM THE SUPREME COURT OF NEW JERSEY Syllabus A 1962 statutory covenant between New Jersey and New York limited the ability of the Port Authority of New York and New Jersey to subsidize rail passenger transportation from revenues and reserves pledged as security for consolidated bonds issued by the Port Authority. A 1974 New Jersey statute, together with a concurrent and parallel New York statute, retroactively repealed the 1962 covenant. Appellant, both as a trustee for and as a holder of Port Authority bonds, brought suit in the New Jersey Superior Court for declaratory relief, claiming that the 1974 New Jersey statute impaired the obligation of the States' contract with the bondholders in violation of the Contr...
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Bounds v. Smith - 430 U.S. 817 (1977) U.S. Supreme Court Bounds v. Smith, 430 U.S. 817 (1977) Bounds v. Smith, 430 U.S. 817 (1977) No. 75-915 Argued November 1, 1976 Decided April 27, 1977 430 U.S. 817 CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT Syllabus The fundamental constitutional right of access to the courts held to require prison authorities to assist inmates in the preparation and filing of meaningful legal papers by providing prisoners with adequate law libraries or adequate assistance from persons trained in the law. Younger v. Gilmore, 404 U. S. 15 . Pp. 430 U. S. 821 -833. 538 F.2d 541, affirmed. MARSHALL, J., delivered the opinion of the Court, in which BRENNAN, WHITE, BLACKMUN, POWELL, and STEVENS, JJ., joined. POWELL, J., filed a concurring opinion, post, p. 430 U. S. 833 . BURGER, C.J., filed a dissenting opinion, post, p. 430 U. S. 833 . STEWART, J., post, p. 430 U. S. 836 , and REHNQUIST, J., post, p. 430 U...
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Trimble v. Gordon - 430 U.S. 762 (1977) U.S. Supreme Court Trimble v. Gordon, 430 U.S. 762 (1977) Trimble v. Gordon No. 75-5952 Argued December 7, 1976 Decided April 26, 1977 430 U.S. 762 APPEAL FROM THE SUPREME COURT OF ILLINOIS Syllabus Section 12 of the Illinois Probate Act, which allows illegitimate children to inherit by intestate succession only from their mothers (though, under Illinois law, legitimate children may inherit by intestate succession from both their mothers and their fathers), held to violate the Equal Protection Clause of the Fourteenth Amendment. Pp. 430 U. S. 766 -776. (a) A classification based on illegitimacy such as that challenged here is not "suspect" so as to require that it survive "strict scrutiny," Mathews v. Lucas, 427 U. S. 495 , 427 U. S. 506 . Nevertheless, this Court requires, "at a minimum, that a statutory classification bear some rational relationship to a legitimate state purpose," Weber v. Aetna Casualty & Surety Co., 406...
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United States v. Consumer Life Ins. Co. - 430 U.S. 725 (1977) U.S. Supreme Court United States v. Consumer Life Ins. Co., 430 U.S. 725 (1977) United States v. Consumer Life Insurance Co. No. 75-1221 Argued December 6, 1976 Decided April 26, 1977 * 430 U.S. 725 CERTIORARI TO THE UNITED STATES COURT OF CLAIMS Syllabus Under 801(a) of the Internal Revenue Code of 1954, an insurance company is considered a life insurance company for federal tax purposes if its life insurance reserves constitute more than 50% of its "total reserves," as that term is defined in 801(c). Qualifying companies are accorded preferential tax treatment. The question here is how unearned premium reserves for accident and health (nonlife) insurance policies should be allocated between a primary insurer and a reinsurer for purposes of applying the 50% test. The unearned premium reserve is the basic insurance reserve in the casualty insurance business, and an important component of "total reserves" under ...
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Fiallo v. Bell - 430 U.S. 787 (1977) U.S. Supreme Court Fiallo v. Bell, 430 U.S. 787 (1977) Fiallo v. Bell No. 75-6297 Argued December 7, 1976 Decided April 26, 1977 430 U.S. 787 APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF NEW YORK Syllabus Sections 101(b)(1)(D) and 101(b)(2) of the Immigration and Nationality Act of 1952, which have the effect of excluding the relationship between an illegitimate child and his natural father (as opposed to his natural mother) from the special preference immigration status accorded by the Act to the "child" or "parent" of a United States citizen or lawful permanent resident, held not to be unconstitutional. Pp. 430 U. S. 792 -800. (a) This Court's cases "have long recognized the power to expel or exclude aliens as a fundamental sovereign attribute exercised by the Government's political departments largely immune from judicial control," Shaughnessy v. Mezei, 345 U. S. 206 , 345 U. S. 210 ; see also K...
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Gravitt v. Southwestern Bell Tel. Co. - 430 U.S. 723 (1977) U.S. Supreme Court Gravitt v. Southwestern Bell Tel. Co., 430 U.S. 723 (1977) Gravitt v. Southwestern Bell Telephone Co. No. 76-1036 Decided April 25, 1977 430 U.S. 723 ON PETITION FOR WRIT OF CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT Syllabus The District Court's order remanding a removed diversity tort action to the state courts for apparent lack of complete diversity among the parties was clearly within 28 U.S.C. 1447(c), which provides for remanding a removed action when the district court determines that "the case was removed improvidently and without jurisdiction," and hence, under 1447(d), was not reviewable by the Court of Appeals. Thermtron Products, Inc. v. Hermansdorfer, 423 U. S. 336 , distinguished. Certiorari granted; ___ F.2d ___, reversed and remanded. PER CURIAM. This tort action was removed from the Texas state courts to the United States District Court on the g...
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...
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