bwang0911/jev2-legal
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Appeal No. LXVI of 1949.
Appeal from the High Court of judicature, Bombay, in a reference under section 66 of the Indian Income tax Act, 1022.
K.M. Munshi (N. P. Nathvani, with him), for the appel lant. ' M.C. Setalvad, Attorney General for India (H. J. Umrigar, with him), for the respondent. 1950.
May 26.
The judgment... | The charge created in respect of municipal property tax by section 212 of the City of Bombay Municipal Act, 1888, is an "annual charge not being a capital charge" within the mean ing of section 9 (1) (iv) of the Indian Income tax Act, 199.2, and the amount of such charge should therefore be deducted in computing the in... | Pursuant to the directions of the Income tax Appellate Tribunal, the Income tax Officer, determined the assessee 's capital gains under section 12B of the Income tax Act, 1922.
He did not, however, make any order under section 23(3) of the Act, nor did he issue a notice of demand under section 29 of the Act.
The assess... | In 1865, the Government of Bombay called upon the prede cessor in title of the Corporation of Bombay to remove some markets from a certain site and vacate it, and on the appli cation of the then Municipal Commissioner the Government passed a resolution approving and authorising the grant of another site to the Municipa... | The respondent Company was assessed to wealth tax for the assessment year 1957 58 and the respondent claimed deduction of an amount laid out for setting up a new unit.
The licence for setting up the new unit was granted in 1955; the construction of the factory building was completed by December 1957; the erection of th... | The appellant company was a dealer in ghee and groundnut oil etc.
The Deputy Commercial Tax Officer assessed it to sales tax for the year 1948 49 on a turnover of Rs. 28,69,151 and odd.
Similarly for the year 1949 50 the appellant was assessed to sales tax on a turnover of Rs. 28,72,o83 and odd.
The appellant challenge... | The respondent 's appeal against an order of assessment was rejected by the Appellate Assistant Commissioner and he, thereafter appealed to the Appellate Tribunal.
The Tribunal, after having granted some adjournments, dismissed the appeal for default in appearance On a day fixed for the hearing, purporting to do so und... | The appellant firm filed appeals against orders assessing it to income tax and super tax for the years 1945 1946 and 1946 1947 beyond the time prescribed by section 30(2) of the Income tax Act.
The appeals were numbered, and notices were issued for their hearing under section 31.
At the hearing of the appeals before th... | In respect of the assessment for the assessment year 1974 75, the appellant assessee preferred an appeal before the Appellate Assistant Commissioner.
During the hearing of the appeal, the assessee raised an additional ground as regards its liability to Purchase Tax and claimed a deduc tion of Rs.11,54,995.
After giving... |
Civil Appeal No.94 of 1949.
107 834 Appeal from a judgment and decree of the High Court of Judi cature at Patna in Appeal from Appellate Decree No. 97 of 1946 (Mannohar Lall and Mukherji JJ.) dated 23rd Decem ber, 1947, confirming the judgment of the District Judge of Purulia in Appeal No. 159 of 1944.
S.P. Sinha (P. K... | An agreement for a lease, which a lease is by the Indian declared to include, must be a document which effects an actual demise and operates as a lease.
It must create present and immediate interest in land.
Where a litigation between two persons A and B who claimed to be tenants under C was settled by a compromise dec... | The respondent imported 2,000 drums of mineral oil and the appellant confiscated 50 drums and imposed a personal penalty.
The appeal of the respondent was dismissed by the Central Board of Revenue.
The respondent filed a petition under article 226 of the Constitution in the Calcutta High Court.
A Full Bench of the High... | The petitioners, who were land owners of Himachal Pradesh, challenged the constitutional validity of the Himachal Pradesh Abolition of Big Landed Estates and Land Reforms Act, 1953 (Himachal 15 of 1954), said to have been passed by the Legislative Assembly of the State of Himachal Pradesh functioning under the Himachal... | The respondent had agreed to transport coal from the appel lant 's colliery to the railway station.
The appellant had to keep the road in repair and arrange for petrol and had to make the payment for the actual coal despatched by the 10th of the following month.
The appellant complained that he was suffering loss as th... | The plaintiff respondent instituted a suit in the court of the Additional Subordinate Judge, Gauhati, against the Union of India and the Northern Frontier Railway represented by the General Manager, having its headquarters at Pandu.
Pandu is within the jurisdiction of the Subordinate judge.
The claim was for the recove... | A Hindu father executed a registered deed of trust giving away his properties to public charities and appointed himself and two others as trustees.
The son in assertion by his right to a moiety share therein started to alienate them.
There was litigation between the trustees and the son which ultimately ended in a comp... | The appellant assessee is a company carrying on the business of manufacturing and selling Textile at Porbunder (formerly a princely State) in Saurashtra in the State of Gujarat.
No income tax was levied by the former Porbunder State prior to 1948.
In 1949 the princely State of, Porbund er integrated into newly formed S... | FACTS
challenge in this appeal is to the judgment of a division bench of the madhya pradesh high court dismissing the writ appeal filed by the appellant on the ground that it was not maintainable.
the appeal was filed u/s.2(1) of the m.p.uchacha nyayalay (khand nyaypeth ko appeal) adhiniyam,2005.
it was held that the o... |
iminal Appeal No. 40 of 1951, 127 Appeal from the Judgment and Order dated the 1st June, 1951, of the High Court of Judicature in Assam (Thadani C.J. and Ram Labhaya J.,) in Criminal Reference No. I of 1951, arising out of Judgment and Order dated the 15th November, 1950, of the Court of the Additional District Magistr... | The question whether a Magistrate is "personally interested" in a ease within the meaning of section 556, Criminal Procedure Code, has essentially to be decided the facts of each case.
Where an officer as a District Magistrate exercising his powers under section 7(1) of the Essential Supplies (Temporary Powers) Act, 19... | The appellant, a firm dealing in buying and selling jute with headquarters at Calcutta, used to purchase raw jute grown in Orissa and despatch them in bags from Cuttack and Dhanmandal Railway Station to the Railway Mills Siding Station in Calcutta.
The goods were booked in the name of the buyer "KB & Co" through its li... | The appellant and its workmen, represented by their unio.n called the Indoxco Labour Union, Jamshedpur, made a joint application to the Government referring certain disputes to the Industrial Tribunal.
The application stated that the number of workmen employed in the undertaking affected were those employed in the comp... | The appellant (in Criminal Appeal No. 553/89) was prose cuted for selling adulterated supari with admixture of saccharin.
He filed a petition in the Kerala High Court under section 482 of the Criminal Procedure Code for quash ing the criminal proceedings which was dismissed by a single judge.
Against the decision of th... | The appellant State of West Bengal was carrying on trade as owner and occupier of a market at Calcutta without obtaining a licence as required under section 218 of the Calcutta Municipal Act, 1951.
The respondent Corporation of Calcutta filed a complaint against the State for contravention thereof.
The trial Magistrate... | The three respondents, who were the General Manager, the Assistant Manager and the Secretary of the Laxmi Devi Sugar Mills Ltd., were charged under sections 12, 13 and 26 of the United Provinces Shop and Commercial Establishment Act, 1947, for contravening the provisions of the Act relating to holidays, leave and maint... | A Jagirdar executed a deed on August 5, 1949 in favour of the appellant for the sale of logs of a specified girth to be obtained from cutting the trees in his forests.
On February 19, 1951 the Forest Officer of the ' respondent State prevented the appellant and the Jagirdar from cutting the trees.
On the coming into fo... | % The question which arose for determination in this case was whether a Letters Patent Appeal would lie to a Division Bench of the High Court of Gujarat from an interlocutory order of a Single Judge of that High Court in the course of the trial of an election petition filed under the Representation of the People Act, 1... |
"Appeal No. 388 of 1960.\nAppeal by special leave from the judgment and order dated February 3, 1959(...TRUNCATED) | "The appellant was a member of a joint Hindu family which carried on the business of Government stoc(...TRUNCATED) | "The respondent was appointed as a Sub Inspector of police in a temporary post in 1955.\nHe was disc(...TRUNCATED) | "Under Rule 2 of the Bihar Public Works Department Code, the Governor of Bihar took a decision on 7.(...TRUNCATED) | "The appellant who had agricultural income from his Zamindari was assessed to income tax for the fou(...TRUNCATED) | "Election for the office of Pramukh of a block was held under the provision of the Uttar Pradesh Ksh(...TRUNCATED) | "The State filed an application under section 378(3) of the Cr.P.C, 1973, for leave to appeal agains(...TRUNCATED) | "By an office memorandum of the Central Government issued on the 4th January 1957, in respect of pos(...TRUNCATED) | "The respondents, who lost the State Assembly elections as candidates of the Mezo National Front(MNF(...TRUNCATED) |
"Appeal No. 198 of 1954.\nAppeal from the judgment and order dated October 16, 1952, of the former N(...TRUNCATED) | "The appellant was the Ruler of the State of Baster which was later integrated with the State of Mad(...TRUNCATED) | "In 1945 one R who was the thekadar of the proprietary rights of a village, sued the appellants and (...TRUNCATED) | "The respondent admitted the execution of two Hundis in suit which were tendered and marked as exhib(...TRUNCATED) | "The areas in question which were parts of two estates belonging to the appellants, called Gangole A(...TRUNCATED) | "One B who held a large number of shares in the appellant company, transferred two blocks of 100 sha(...TRUNCATED) | "The petitioners challenged the constitutional validity of the Bombay Tenancy and Agricultural Lands(...TRUNCATED) | "The respondent gave notice to the appellants terminating the lease of agricultural land situated wi(...TRUNCATED) | "In 1951 three pieces of land belonging to the appellant situated in Bihar were acquired by the Stat(...TRUNCATED) |
"Appeals Nos. 155 to 160 of 1956.\nAppeals from the judgments and orders of the Bombay High Court da(...TRUNCATED) | "The appellants held personal inams which were governed by Bombay Acts Nos.\nII and VII of 1863 by v(...TRUNCATED) | "These appeals arose out of a representative suit filed on behalf of the creditors of defendants I t(...TRUNCATED) | "Certain lands were situated in the erstwhile State of Baroda before it became a part of the State o(...TRUNCATED) | "The appellants who were descendants of a former ruling chief and had lost their exemption from land(...TRUNCATED) | "The Education Society of Bombay (respondent No. 1) has been running a recognised Anglo Indian Schoo(...TRUNCATED) | "Held, per MAHAJAN, MUKHERJEA, DAs and CHANDRASEKHARA AIYAR, JJ.\n(PATANJALI SASTRI C.J. dissenting)(...TRUNCATED) | "After the estates and tenures of proprietors or tenure holders had passed to and became vested in t(...TRUNCATED) | "H & S filed a suit against the appellant for recovery of money and during the pendency of the suit (...TRUNCATED) |
"iminal Appeal No. 68 of 1958.\nAppeal by special leave from the judgment and order dated July 11, 1(...TRUNCATED) | "The appellant, who was working as a Loco Foreman, was found to have accepted a sum of Rs. 375 from (...TRUNCATED) | "The appellant 's election to the M.P. Legislative Assembly in February 1957 was challenged by an el(...TRUNCATED) | "The appellant Board passed a special resolution on September 28, 1956, imposing water tax in Hapur (...TRUNCATED) | "The appellant who was charged for the offences (a) under section 120B I.P.C. (b) under section 161 (...TRUNCATED) | "The respondent was holding the post of an Assistant to the Additional Development Commissioner, Pla(...TRUNCATED) | "The appellant company retired three of its workmen and the industrial dispute thus arising was refe(...TRUNCATED) | "The appellant who was an employee of the State Government in the Horticulture department, was on de(...TRUNCATED) | "The respondent was appointed as a Sub Inspector of police in a temporary post in 1955.\nHe was disc(...TRUNCATED) |
"minal Appeal No. 124 of 1959.\nAppeal by special leave from the judgment and order dated June 19 an(...TRUNCATED) | "During the search of the premises of the appellant No. 1 a complete working still was found which w(...TRUNCATED) | "The appellant was running a Octroi Clearing Agency at 'Mulund Check Post ' in the State of Maharash(...TRUNCATED) | "% The question which arose for determination in this case was whether a Letters Patent Appeal would(...TRUNCATED) | "The appellant Co operative Housing Society Ltd. made some unauthorised constructions in a 36 storey(...TRUNCATED) | "The appellant instituted a suit for the recovery of money against the respondents in a Court in Gwa(...TRUNCATED) | "Civil Appeal Nos. 931 of 1977 and 200 of 1978 relate to the same dispute though arose from, two sui(...TRUNCATED) | "The appellant, a public limited company, was a lessee of four cinema houses situated within the mun(...TRUNCATED) | "In 1931 the respondent, a registered firm, was appointed the sole selling agents and distributors f(...TRUNCATED) |
"Appeal No. 198 of 1954.\nAppeal from the judgment and order dated October 16, 1952, of the former N(...TRUNCATED) | "The appellant was the Ruler of the State of Baster which was later integrated with the State of Mad(...TRUNCATED) | "The appellant, a Cotton Mill in Indore in Holkar State was taxed in respect of profits, gains and i(...TRUNCATED) | "The petitioners challenged the constitutional validity of the U.P. Sugarcane (Regulation of Supply (...TRUNCATED) | "The appellants, a Hindu undivided family, carrying on business in the former State of Mysore, were (...TRUNCATED) | "The petitioners challenged the constitutional validity of the Bombay Tenancy and Agricultural Lands(...TRUNCATED) | "% The lands of the appellant were situated on the banks of the river Tapti known for its frequent f(...TRUNCATED) | "After the estates and tenures of proprietors or tenure holders had passed to and became vested in t(...TRUNCATED) | "The appellants and others were the Zamindars of a village in which certain lands were given on Thek(...TRUNCATED) |
"Appeal No. 285 of 1959.\nAppeal by Special Leave from the Judgment and Decree dated the 13th July, (...TRUNCATED) | "The appellant Corporation was assessed to sales tax under section 13(5) of the Bihar Sales Tax Act,(...TRUNCATED) | "The Project and Equipment Corporation of India Ltd. was formed in 1971 as a wholly owned subsidiary(...TRUNCATED) | "The appellant company was manufacturing and selling black and galvanised steel tubes and pipes.\nIn(...TRUNCATED) | "The appellants belonging to the Revenue Department of Gujarat State were allocated to the Panchayat(...TRUNCATED) | "In Civil Appeal No. 855(N) of 1979 and Civil Appeal No. 2665 of 1991 the issue raised was common an(...TRUNCATED) | "The respondents brought a suit for a mandatory injunction directing the removal of certain masonry (...TRUNCATED) | "Respondent No. 1 a Private Limited Company, was sanctioned a loan of Rs.30 lakh by the Appellant Co(...TRUNCATED) | "The appellant was a member of a joint Hindu family which carried on the business of Government stoc(...TRUNCATED) |
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