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What is the summary of this judgment? | Application No. 176 of 1977). Ram Jethmalani and H. section Parihar for the appellant in Cr. A. No. 105 and WP No. | The appellant was detained under the in September, 1974 but was released in December, 1974. In February, 1977 he was detained under section 3(1) of the, on the ground that he was "likely to engage in transporting smuggled goods". One of the grounds of.detention stated: "you were an associate of a notorious smuggler, th... |
What is the summary of this judgment? | 833/78. M. N. Phadke and B. D. Sharma and M. N. Shroff for respondent No 1 Girish Chandra for respondent no 4. M. N. Shroff for respondents 1 3. R.B.Datar and Miss A. Subhashini for respondents 4 5. The Judgment of the Court was delivered by KAILASAM, J. After hearing the arguments we allowed the appeal on 5 10 1978 an... | The appellant was detained under the in September, 1974 but was released in December, 1974. In February, 1977 he was detained under section 3(1) of the, on the ground that he was "likely to engage in transporting smuggled goods". One of the grounds of.detention stated: "you were an associate of a notorious smuggler, th... |
What is the summary of this judgment? | We now proceed to give reasons for our order. This appeal is preferred by the wife of one Virendra Ramniklal Kapadia,, a detenu, by special leave against the judgment of the High Court of Gujarat at Ahmedabad dismissing the writ petition for the issue of a writ of habeas corpus. On 22nd September, 1974 the District Mag... | The appellant was detained under the in September, 1974 but was released in December, 1974. In February, 1977 he was detained under section 3(1) of the, on the ground that he was "likely to engage in transporting smuggled goods". One of the grounds of.detention stated: "you were an associate of a notorious smuggler, th... |
What is the summary of this judgment? | On 7th February, 1977 by an order under section 3(1) of the (hereinafter referred to as COFEPOSAA) in the name of Governor, the Under Secretary to Government, respondent 2, directed that it was necessary to detain the detenu with a view to preventing him from engaging in transporting smuggled goods. On the same day by ... | The appellant was detained under the in September, 1974 but was released in December, 1974. In February, 1977 he was detained under section 3(1) of the, on the ground that he was "likely to engage in transporting smuggled goods". One of the grounds of.detention stated: "you were an associate of a notorious smuggler, th... |
What is the summary of this judgment? | The High Court negatived all the contentions raised on behalf of the detenu and held that the order of detention was validly made. Mr. Ram Jethmalani, the learned counsel for the appellant, raised various contentions. The first contention raised by him is that the order passed under section 9 by the 4th respondent is b... | The appellant was detained under the in September, 1974 but was released in December, 1974. In February, 1977 he was detained under section 3(1) of the, on the ground that he was "likely to engage in transporting smuggled goods". One of the grounds of.detention stated: "you were an associate of a notorious smuggler, th... |
What is the summary of this judgment? | It was submitted that the order passed under section 3 is invalid as the authority did not apply its mind. The. detenu was released on 19th December, 1974 and from that date till 7th February, 1977 when the order of detention was passed nothing has been disclosed to implicate the detenu in any fresh activity. As the or... | The appellant was detained under the in September, 1974 but was released in December, 1974. In February, 1977 he was detained under section 3(1) of the, on the ground that he was "likely to engage in transporting smuggled goods". One of the grounds of.detention stated: "you were an associate of a notorious smuggler, th... |
What is the summary of this judgment? | As we are upholding the challenge of the learned counsel for the appellant on the validity of the order passed under section 9(1) of the COFEPOSAA we refrain from dealing with any of the other contentions. The order dated 2nd August, 1977 passed by B. B. Gujral, Addl. Secretary to the Government of India, the 4th respo... | The appellant was detained under the in September, 1974 but was released in December, 1974. In February, 1977 he was detained under section 3(1) of the, on the ground that he was "likely to engage in transporting smuggled goods". One of the grounds of.detention stated: "you were an associate of a notorious smuggler, th... |
What is the summary of this judgment? | IV/PSA,2876.87(i) dated the 7th February, 1977 of the Government of Gujarat with a view to preventing him from engaging in transporting smuggled goods. AND WHEREAS I, the undersigned, specially empowered in this behalf by the Central Government, have carefully considered the material bearing on the matter in my possess... | The appellant was detained under the in September, 1974 but was released in December, 1974. In February, 1977 he was detained under section 3(1) of the, on the ground that he was "likely to engage in transporting smuggled goods". One of the grounds of.detention stated: "you were an associate of a notorious smuggler, th... |
What is the summary of this judgment? | In exercise of its powers under sub section (2) of section 12 A the Government declared that it is necessary to detain the detenu for dealing effectively with the said emergency. On the same date the grounds on which the detention was ordered were sent to the detenu through the Superintendent of the Jail. The ground th... | The appellant was detained under the in September, 1974 but was released in December, 1974. In February, 1977 he was detained under section 3(1) of the, on the ground that he was "likely to engage in transporting smuggled goods". One of the grounds of.detention stated: "you were an associate of a notorious smuggler, th... |
What is the summary of this judgment? | It is further stated that the Customs, officers contacted one Karltilal Amratlal Thakkar, who was working as accountant of Mohmed Kutchi. Kantilal Amratlal Thakkar in his statement on 7th November, 1976 stated that the detenu was under the employment of the aforesaid Mohmed Kutchi and was getting a salary of Rs. 5,000 ... | The appellant was detained under the in September, 1974 but was released in December, 1974. In February, 1977 he was detained under section 3(1) of the, on the ground that he was "likely to engage in transporting smuggled goods". One of the grounds of.detention stated: "you were an associate of a notorious smuggler, th... |
What is the summary of this judgment? | The statement of one Ramchandra Schedeva Rajbher is also referred to. According to the statement dated 11th october, 1976 it was stated that the detenu remained present along with one Umer Ibrahim Billimoria and his gang at Kadodra/kamraj near poultry farm where trucks loaded with camouflaged consignments were being fe... | The appellant was detained under the in September, 1974 but was released in December, 1974. In February, 1977 he was detained under section 3(1) of the, on the ground that he was "likely to engage in transporting smuggled goods". One of the grounds of.detention stated: "you were an associate of a notorious smuggler, th... |
What is the summary of this judgment? | Further, he stated "As pointed out in the grounds material indicating the involvement of the detenu in the incidents of 6.8.74 and 25 8 74 and his close association with Shri Mohmed Kutchi,* a notorious smuggler, came to be known in october, November and December, 1976 x x x x I say that the material on the basis of wh... | The appellant was detained under the in September, 1974 but was released in December, 1974. In February, 1977 he was detained under section 3(1) of the, on the ground that he was "likely to engage in transporting smuggled goods". One of the grounds of.detention stated: "you were an associate of a notorious smuggler, th... |
What is the summary of this judgment? | However, the ground that the detenu was in regular employment of one Mohmed Kutchi, who is a notorious smuggler and who is also under detention, *Emphasis Sppluied 263 and which fact has been disclosed from the statement of one Kantilal Amratlal Thakkar recorded on November 7, 1976, clearly indicates the connection of ... | The appellant was detained under the in September, 1974 but was released in December, 1974. In February, 1977 he was detained under section 3(1) of the, on the ground that he was "likely to engage in transporting smuggled goods". One of the grounds of.detention stated: "you were an associate of a notorious smuggler, th... |
What is the summary of this judgment? | If the authorities were in possession of any activities of the detenu after his release on 9th December, 1974 action would have been taken. It is only the statements that were recorded in October and November 1976 which led the authorities to pass the fresh order of detention on 7th February, 1977. We have seen from th... | The appellant was detained under the in September, 1974 but was released in December, 1974. In February, 1977 he was detained under section 3(1) of the, on the ground that he was "likely to engage in transporting smuggled goods". One of the grounds of.detention stated: "you were an associate of a notorious smuggler, th... |
What is the summary of this judgment? | 5,000 p.m. and who was taking part in clearing the smuggled goods may satisfy the authority that he is likely to continue in his activities in the future and as such would justify his detention. In Gore vs State of West Bengal(1) this Court after referring to the earlier decisions held that the test of proximity is not... | The appellant was detained under the in September, 1974 but was released in December, 1974. In February, 1977 he was detained under section 3(1) of the, on the ground that he was "likely to engage in transporting smuggled goods". One of the grounds of.detention stated: "you were an associate of a notorious smuggler, th... |
What is the summary of this judgment? | In this case, the 4th respondent who passed an order under section 9(1) has not stated that he is satisfied that the detenu is likely to engage in transporting all smuggled goods. What he has stated is that the detenu "engages and is likely to engage in transporting smuggled goods '. There was no material before the 4t... | The appellant was detained under the in September, 1974 but was released in December, 1974. In February, 1977 he was detained under section 3(1) of the, on the ground that he was "likely to engage in transporting smuggled goods". One of the grounds of.detention stated: "you were an associate of a notorious smuggler, th... |
What is the summary of this judgment? | As we have found that the order under section 9(1) has not been validly made and as the detenu has been in detention for more than one year his continuance in detention is not sustainable. In the circumstances, we allow the petition. P.B. R. Appeal allowed. | The appellant was detained under the in September, 1974 but was released in December, 1974. In February, 1977 he was detained under section 3(1) of the, on the ground that he was "likely to engage in transporting smuggled goods". One of the grounds of.detention stated: "you were an associate of a notorious smuggler, th... |
What is the summary of this judgment? | N: Criminal Appeal No. 476 of 1984. Appeal by Special leave from the Judgment and Order dated the 6th December, 1983 of the Allahabad High Court in Appeal No. 611 of 1976. Dr. N. M. Ghatate and C.K. Ratnaparkhi for the Appellants. | The appellants were convicted and sentenced to suffer imprisonment for life for the murder of a person by the name of Kunwar Bahadur in the village of Bamori Kalan, District Jalaun on July 18, 1971. Based on a news item carried by a Hindi daily called 'Nav Bharat ' on June 3, 1983, that the dead body of one Kunwar Baha... |
What is the summary of this judgment? | Manoj Swarup Dalveer Bhandari and A.K. Sanghi for the Respondents. The Judgment of the Court was delivered by CHANDRACHUD, C.J. It is necessary to record this short order so that it may be known as to what an incredible amount of ingenuity is exercised by the people to secure false acquittals. A person by the name of K... | The appellants were convicted and sentenced to suffer imprisonment for life for the murder of a person by the name of Kunwar Bahadur in the village of Bamori Kalan, District Jalaun on July 18, 1971. Based on a news item carried by a Hindi daily called 'Nav Bharat ' on June 3, 1983, that the dead body of one Kunwar Baha... |
What is the summary of this judgment? | On June 2, 1983, dead body was found in Vidisha, Madhya Pradesh. A letter purported to have been written by one Kunwar Bahadur was recovered from the person of the deceased. On the next day, June 3, 1983, a Hindi daily called 'Nav Bharat ' carried a news item to the effect that the dead body of one Kunwar Bahadur Singh... | The appellants were convicted and sentenced to suffer imprisonment for life for the murder of a person by the name of Kunwar Bahadur in the village of Bamori Kalan, District Jalaun on July 18, 1971. Based on a news item carried by a Hindi daily called 'Nav Bharat ' on June 3, 1983, that the dead body of one Kunwar Baha... |
What is the summary of this judgment? | 864 Since this appeal raised a question of serious concern to the administration of justice, an order was passed by this Court on April 11, 1984 directing the District Magistrate, Vidisha, to hold an inquiry into the allegation as to whether the person called Kunwar Bahadur, who was alleged to have been murdered in 197... | The appellants were convicted and sentenced to suffer imprisonment for life for the murder of a person by the name of Kunwar Bahadur in the village of Bamori Kalan, District Jalaun on July 18, 1971. Based on a news item carried by a Hindi daily called 'Nav Bharat ' on June 3, 1983, that the dead body of one Kunwar Baha... |
What is the summary of this judgment? | The close relatives of the real Kunwar Bahadur who was murdered in 1971, have stated before the District Magistrate that the handwriting of the letter found on the person of the dead body which was discovered on June 2, 1983 is not that of Kunwar Bahadur who was murdered in 1971. After the receipt of the District Magis... | The appellants were convicted and sentenced to suffer imprisonment for life for the murder of a person by the name of Kunwar Bahadur in the village of Bamori Kalan, District Jalaun on July 18, 1971. Based on a news item carried by a Hindi daily called 'Nav Bharat ' on June 3, 1983, that the dead body of one Kunwar Baha... |
What is the summary of this judgment? | However she was unable to say whether the photograph shown to her was that of her husband, since the impression in the photograph was not clear. On the basis of these statements, the District Magistrate has submitted a Supplementary Report to this Court stating that the photograph of the dead body is not that of Kunwar... | The appellants were convicted and sentenced to suffer imprisonment for life for the murder of a person by the name of Kunwar Bahadur in the village of Bamori Kalan, District Jalaun on July 18, 1971. Based on a news item carried by a Hindi daily called 'Nav Bharat ' on June 3, 1983, that the dead body of one Kunwar Baha... |
What is the summary of this judgment? | As observed by him in this report which is drawn with commendable care, the entire case is shrouded in suspicion and deserves to be inquired into by the higher Police authorities. In the result, we are of the opinion that Kunwar Bahadur for whose murder the appellants were convicted 13 years ago, is not the same person... | The appellants were convicted and sentenced to suffer imprisonment for life for the murder of a person by the name of Kunwar Bahadur in the village of Bamori Kalan, District Jalaun on July 18, 1971. Based on a news item carried by a Hindi daily called 'Nav Bharat ' on June 3, 1983, that the dead body of one Kunwar Baha... |
What is the summary of this judgment? | Civil Appeal No. 2060 of 1970. From the judgment and order dated the 26th August, 1969 of the Madhya Pradesh High Court in First Appeal No. 100 of 1965 Harbans Singh for the Appellant. Gopal Subramaniam, D.P. Mohanty and R.A. Shroff for the Respondent. | Pursuant to the notice dated July 22, 1960, notifying that forest contracts will be settled by public auction, the appellant plaintiff attended the said auction on August 17, 1960 after having deposited the requisite earnest money of Rs. 1,000 and furnished the solvency certificate for the sum of Rs. 1.5 lakh. At the t... |
What is the summary of this judgment? | The Judgment of the Court was delivered by BALARRISHNA ERADI, J. This appeal by certificate granted by the High Court of Madhya Pradesh under Article 133 (1) (a) arises out of a suit Regular Civil Suit No. 7 A of 1963 on the file of the First Additional District Judge, Bhopal instituted by the appellant herein against ... | Pursuant to the notice dated July 22, 1960, notifying that forest contracts will be settled by public auction, the appellant plaintiff attended the said auction on August 17, 1960 after having deposited the requisite earnest money of Rs. 1,000 and furnished the solvency certificate for the sum of Rs. 1.5 lakh. At the t... |
What is the summary of this judgment? | 17, 500 by way of refund of the first instalment of the sale price of the two coupes, but rejected the plaintiff 's claim for recovery of damages. Accordingly, a decree was passed in the plaintiff 's favour for recovery of Rs. 17,500 with proportionate costs. The plaintiff 's prayer for the relief of permanent injuncti... | Pursuant to the notice dated July 22, 1960, notifying that forest contracts will be settled by public auction, the appellant plaintiff attended the said auction on August 17, 1960 after having deposited the requisite earnest money of Rs. 1,000 and furnished the solvency certificate for the sum of Rs. 1.5 lakh. At the t... |
What is the summary of this judgment? | As regards the relief of permanent injunction, the High Court held that from the notice (Exh. P 7) issued by the concerned Divisional Forest officer to the plaintiff on April 17, 1961, it was seen that the Government had indicated to the plaintiff its intention to terminate the contract before the second instalment had... | Pursuant to the notice dated July 22, 1960, notifying that forest contracts will be settled by public auction, the appellant plaintiff attended the said auction on August 17, 1960 after having deposited the requisite earnest money of Rs. 1,000 and furnished the solvency certificate for the sum of Rs. 1.5 lakh. At the t... |
What is the summary of this judgment? | The facts of the case on which there is no dispute are as follows. On July 22, 1960, the Forest Department of the State Government of Madhya Pradesh published in the State Gazette a notice notifying for general information that forest contracts of East Bhopal, Forest Division will be settled by public auction to be hel... | Pursuant to the notice dated July 22, 1960, notifying that forest contracts will be settled by public auction, the appellant plaintiff attended the said auction on August 17, 1960 after having deposited the requisite earnest money of Rs. 1,000 and furnished the solvency certificate for the sum of Rs. 1.5 lakh. At the t... |
What is the summary of this judgment? | The plaintiff 's bid of Rs. 69,000 for those two coupes was accepted by the Auctioning officer and pursuant thereto, the plaintiff deposited on August 22, 1960 Rs. 16, 250 being the balance of the first instalment of Rs. 17,250 after adjustment of the 898 earnest money already deposited. The plaintiff also produced a s... | Pursuant to the notice dated July 22, 1960, notifying that forest contracts will be settled by public auction, the appellant plaintiff attended the said auction on August 17, 1960 after having deposited the requisite earnest money of Rs. 1,000 and furnished the solvency certificate for the sum of Rs. 1.5 lakh. At the t... |
What is the summary of this judgment? | By the said communication, the plaintiff was directed to proceed to the site and sign the 'coupe boundary certificate ' before the Range officer for getting possession of the two coupes. The plaintiff 's case is that when, in pursuance of the aforesaid intimation, he visited the two coupes and conducted a detailed insp... | Pursuant to the notice dated July 22, 1960, notifying that forest contracts will be settled by public auction, the appellant plaintiff attended the said auction on August 17, 1960 after having deposited the requisite earnest money of Rs. 1,000 and furnished the solvency certificate for the sum of Rs. 1.5 lakh. At the t... |
What is the summary of this judgment? | The Forest Department issued a notice to the plaintiff on April 17, 1961, calling upon him to show cause why the contract should not be terminated and the two coupes reauctioned at the 899 plaintiff 's risk. In the meantime, on January, 19, 1961, the plaintiff had been served with a notice requiring him to deposit the ... | Pursuant to the notice dated July 22, 1960, notifying that forest contracts will be settled by public auction, the appellant plaintiff attended the said auction on August 17, 1960 after having deposited the requisite earnest money of Rs. 1,000 and furnished the solvency certificate for the sum of Rs. 1.5 lakh. At the t... |
What is the summary of this judgment? | Admittedly, the auction sale was of the right to cut the trees which had been marked and numbered in the entire area covered by the two coupes in question. Details regarding the quantity and quality of timber available for cutting in the respective coupes were announced by the concerned Range officers at the time of au... | Pursuant to the notice dated July 22, 1960, notifying that forest contracts will be settled by public auction, the appellant plaintiff attended the said auction on August 17, 1960 after having deposited the requisite earnest money of Rs. 1,000 and furnished the solvency certificate for the sum of Rs. 1.5 lakh. At the t... |
What is the summary of this judgment? | The oral testimony given by them is corroborated by the statements contained in Exhibits p 1, P 3, P 5, P 6 and P 8, which are copies of the various representations made by the plaintiff to the offices of the Forest Department after he found out on inspection of the coupes that there was vast divergence between what wa... | Pursuant to the notice dated July 22, 1960, notifying that forest contracts will be settled by public auction, the appellant plaintiff attended the said auction on August 17, 1960 after having deposited the requisite earnest money of Rs. 1,000 and furnished the solvency certificate for the sum of Rs. 1.5 lakh. At the t... |
What is the summary of this judgment? | The evidence clearly shows that there was a large number of trees of different varieties situated on the bank of a Nalla in Coupe No. 2 "B" and they had been hammer marked and serially numbered for cutting and removal. At the time of the auction sale, the Department had treated these trees as being available for extrac... | Pursuant to the notice dated July 22, 1960, notifying that forest contracts will be settled by public auction, the appellant plaintiff attended the said auction on August 17, 1960 after having deposited the requisite earnest money of Rs. 1,000 and furnished the solvency certificate for the sum of Rs. 1.5 lakh. At the t... |
What is the summary of this judgment? | 12,000. Though three officers of the Forest Department were examined on the side of the defendant, the aforesaid testimony given by the plaintiff has not been controverted by them, 901 Notwithstanding the aforesaid facts brought out in the A evidence, the High Court summarily rejected the plaintiff 's contention based ... | Pursuant to the notice dated July 22, 1960, notifying that forest contracts will be settled by public auction, the appellant plaintiff attended the said auction on August 17, 1960 after having deposited the requisite earnest money of Rs. 1,000 and furnished the solvency certificate for the sum of Rs. 1.5 lakh. At the t... |
What is the summary of this judgment? | P l is sufficient to show that the aforesaid assumption made by the High Court is wholly erroneous. P l is a copy of the representation dated December 28, 1960 submitted by the plaintiff to the Divisional Forest officer (East), Bhopal. In paragraph 4 thereof, the plaintiff had stated as follows: "That the applicant ins... | Pursuant to the notice dated July 22, 1960, notifying that forest contracts will be settled by public auction, the appellant plaintiff attended the said auction on August 17, 1960 after having deposited the requisite earnest money of Rs. 1,000 and furnished the solvency certificate for the sum of Rs. 1.5 lakh. At the t... |
What is the summary of this judgment? | 3 in the sale notice (Exn. D/l) on which strong reliance was placed on behalf of the respondent. That condition reads: "The details of quantities of forest produce announced at the time of auction are correct to the best of the knowledge of the Divisional Forest officer but are not guaranteed to any extent The intendin... | Pursuant to the notice dated July 22, 1960, notifying that forest contracts will be settled by public auction, the appellant plaintiff attended the said auction on August 17, 1960 after having deposited the requisite earnest money of Rs. 1,000 and furnished the solvency certificate for the sum of Rs. 1.5 lakh. At the t... |
What is the summary of this judgment? | It has been clearly established by the evidence in this case that a very substantial quantity of timber standing on the bank of Nalla had been marked for extraction and numbered and the auction sale had been held on the basis that the highest bidder would be entitled to fell and remove all those trees. But by the time ... | Pursuant to the notice dated July 22, 1960, notifying that forest contracts will be settled by public auction, the appellant plaintiff attended the said auction on August 17, 1960 after having deposited the requisite earnest money of Rs. 1,000 and furnished the solvency certificate for the sum of Rs. 1.5 lakh. At the t... |
What is the summary of this judgment? | We do not, therefore, find it possible to agree with the reasons stated by the High Court for refusing the plaintiff 's prayer for refund of the amount paid by him by way of the first instalment of the sale price. The conclusion recorded by the trial court on this issue was perfectly correct and the High Court was in e... | Pursuant to the notice dated July 22, 1960, notifying that forest contracts will be settled by public auction, the appellant plaintiff attended the said auction on August 17, 1960 after having deposited the requisite earnest money of Rs. 1,000 and furnished the solvency certificate for the sum of Rs. 1.5 lakh. At the t... |
What is the summary of this judgment? | This appeal is accordingly allowed, the judgment and decree passed by the High Court are set aside and those of the trial court are restored subject to the modification that the amount recoverable by the plaintiff from the defendant shall be only Rs. 17,250 and not Rs. 17,500 as stated in the trial court decree. In all... | Pursuant to the notice dated July 22, 1960, notifying that forest contracts will be settled by public auction, the appellant plaintiff attended the said auction on August 17, 1960 after having deposited the requisite earnest money of Rs. 1,000 and furnished the solvency certificate for the sum of Rs. 1.5 lakh. At the t... |
What is the summary of this judgment? | vil Appeal Nos. 379 1988 and 3660 82/1987. From the Judgment and Order dated 26.10.87 of the Customs Excise and Gold (Control) Appellate Tribunal in Appeal Nos. ED/943/83 D Order No. 838/87 D ED(SB) A. No. | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | 411 and 412/81 D ' and 787/80 D in Order No. 786 to 788/6 D. Kuldip Singh, Additional Solicitor General, A.K. Srivastava and P.Parmeswaran and Mrs. Sushma Suri for the Appellants. Soil J. Sorabjee, section Ganesh, J.R. Gagrat, P.G. Gokhale, B.R. Agarwala and C.M. | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | Mehta for the Respondents. The Judgment of the Court was delivered by SABYASACHI MUKHARJI,J. These appeals are under Section 35L(b) of the Central Excises and Salt Act, 1944(hereinafter to as 'the Act ') against the decision of the Customs Excise and Gold (Control) Appellant Tribunal, New Delhi ( 'Tribunal ' for short)... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | The respondent company had further cleared the said goods without filing list of goods manufactured as required by Rule 173 pp(3) of the Rules. The respondent had cleared the said goods without preparing gate passes as required under Rule 173 pp (6) of the Rules. and had further cleared the said goods without maintaini... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | 55/75 as amended. He accordingly confirmed the demand of central excise duty of Rs.3,50,963.22 under Rule 9(2) read with Rule 10 of the Rules. He also imposed a penalty of Rs.25,000 under Rule 173Q of the Rules. Aggrieved thereby,the respondent company filed an appeal before the Tribunal and contended that the question... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | 3680 82 of 1987 The Tribunal following its earlier order allowed the appeal and hence the present appeal by the Revenue. The First Schedule of the Act which provides for the dutiability and the rates of duty applicable to various goods mentioned therein contains the expressions "Food and Beverages It provides therein d... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | The exemption Notification No. 55/75 C.E. dated 1st March, 1975 reads as follows: "In exercise of powers conferred by sub rule (10) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in the q Schedule annexed hereto and falling under Item No. 68 of the ... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | Electric light and power. " PG NO 939 The question is, whether by the notification of exemption non alcoholic beverage bases have been exempted from payment of duty. The only question, therefore, in other words, is whether non alcoholic beverage bases are `food products ' or `food preparations ' covered by the exemptio... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | The identical notification involved herein came up for consideration in that case. The question was whether it was food product or food preparation, and as such exempt from excise duty. It was held by the learned Single Judge that what was exempt under the said notification was not food but food products and food prepa... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | The learned Judge referred to paragraph 109 of Volume 18 of Halsbury 's Laws of England (4th Edn). In that paragraph, coffee chicory products are mentioned under the general heading `Food, Dairies and Salaughter Houses ' and sub heading `Food generally. Coffee chicory blend is also mentioned in that paragraph. But the ... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | `Food ', as has been noted, has no fixed definition of universal application and its meaning varies from statute to statute. The dividing line, the learned Judge observed, between the beverage and food might be thin and in some case it might overlap. The learned Judge,, however, observed that it was beverage rather tha... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | In a wider sense, it includes everything that goes into the preparation of food proper (as understood in the narrow sense) to make it more palatable and digestible. In my opinion, the problem posed cannot be answered in the abstract and must be viewed in relation to its background and context. But before I dilate on th... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | and organic. substances of unknown composition (vitamins) not ordinarily ' classed as food 'though absolutely indispensable to life, and contained in greater of less quantities in the substances eaten) complex organic substances which fall into three principal groups, Proteins, Carbohydrates and Fats. " PG NO 941 Next ... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | entering into the composition of a food. " It will be seen from these definitions that "foodstuff" has no special meaning of its own. It merely carries us back to the definition of "food" because "food stuff" is anything which is used as "food". So far as "food" is concerned, it can be used in a wide as well as a narro... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | One does not usually think separately of the different preparations which enter into their making, of the various condiments and spices and vitamins, any more than one would think of separating in his mind the purely nutritive elements of what is eaten from their non nutritive adjuncts. So also, looked at from another ... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | Justice Bose noted that a comparison of war time measure in English and Indian Statutes might not be safe. But food is one which nourishes and sustains human body for the purposes of growth, work or repair and for the maintenance of the vital process. In the Brooke Bond Ltd. 's case (supra), the Division Bench consider... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | 55/75 dated 1.3.75. Specific queries have also been raised as to whether items like oil cakes, rice bran. scented chunam, katna, starch, quargum, gur, flour, ice cream and ice candy, ice, supari, groundnut kernels, and cashew kernels could be regarded as covered under the above entry as claimed by the manufacturers of ... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | But such preparations which because of their ingredients and small proportion in which they are normally used, are clearly added for other purposes, or not classiable as food preparations." (underlined by us). Mr. Sorabjee also drew our attention to the explanatory note in Heading No. 21.07 of CCCN which states, inter ... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | with food stuffs (flour, sugar, milk, milk powder, etc.) for incorporation in food preparations either as ingredients or to improve some of their characteristics (appearance keeping qualities etc.)" Clause (2) of the said explanatory notes in heading No. 20.17 of CCCN contains the following: "(2) Flavouring powders for... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | unless they are included elsewhere in the Nomenclature. These preparations are obtained by compounding vegetable extracts of heading 13.03 with lactic acid, tartaric acid, citric acid, phosphoric acid, preserving agents, foaming agents, fruit juices, etc., and sometimes with essential oils. Alcoholic preparations of th... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | 3680 82 of 1987. It was pleaded that it was always understood and treated as a part of the food product. Reliance was also placed on the reports of the Chief Chemist of the Central Excise Regional Laboratory, Baroda to which Mr. Sorabjee drew our attention. The reports dealing inter alia with some items stated as follo... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | (Please see note attached). No 2 Base (Lab. No. 11) The sample is in the form of white powder. It is sodium Benzoate a chemical known to be used as a preservative. S.R. | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | No.3. Base C (Lab. No. 12) The sample is in the form of white powder. It is vitamin `C '(ascorbic acid) an organic chemical. Limca Base: PG NO 945 S.R. | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | No. 4 Base A (Lab. No. 13) The sample is in the form of white liquid containing flavouring agents. It is free from Alcohol. (Please see note attached.) | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | S.R. No. 5 Base B (Lab. No. 14) The sample is in the form of white powder. It is sodium Benvonate a chemical known to be used as a preservative. " | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | The note appended to these reports stated inter alia the following: "NOTE" "The term "food ' ' as defined in the meant any article used as food or drink for human consumption other than drugs and water and includes: (a) Any article which ordinarily enters into, or is used in the composition or preparation of human food... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | B.T.N. heading 21.07) PG NO 946 In this connection attention is also invited to Bangalore Collectorate trade notice No. 103/75 dated 18.6.75. In view of that has been stated above samples at Sl. No. 1, 4, 8, 9, 13 and 15 may be deemed to fall in the category of food preparations. | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | However, before finalising the assessment, it may be worthwhile ascertaining whether the above products are also known as food preparations in common parlance and trade. The views of the Director. Drugs & Food Laboratory, Baroda may also sought, if necessary." Mr. Sorabjee submitted that the Tribunal has relied on the ... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | The Tribunal has acted on the varied materials, and therefore, such decision of the Tribunal should not be altered or deviated from. Reliance was placed on the observations of this Court in Collector of Customs, Bombay v, Swastic Woollen (P) Ltd. and Ors., at paragraph 9. The expression "food products" is not defined i... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | Learned Additional Solicitor General, Mr. Kuldip Singh, on the other hand submitted that non alcoholic beverage base though having some food value, is not food product or food preparation, at any rate, in the context of the Act and notification as such. lle drew our attention to the first heading in the First Schedule ... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | Mr. Singh submitted that when a person says "I have consumed food" he does not mean or says that he has consumed non alcoholic beverage bases. Therefore, those goods cannot be understood as covered by the notification of exemption. It was submitted that how Government understood a matter at the time of the notification... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | The expressions in the Schedule and in the notification for exemption should be understood by the language employed therein bearing in mind the context in which the expressions occur. The words used in the provision, imposing taxes or granting exemption should be understood in the same way in which these are understood... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | See in this connection the PG NO 948 observations of this Court in Orient Weaving Mills (P) Ltd. vs The Union of India, [1962] Supp. 3 SCR 481. See also Kailash Nath vs State of U.P., AIR The principle is well settled that when two views of a notification are possible, it should be construed in favour of the subject as... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | While interpreting an exemption clause, liberal interpretation should be imparted to the language thereof, provided no violence is done to the language employed. It must, however, be borne in mind that absurd results of construction should be avoided. In Hindustan Aluminium Corporation Ltd. vs State of Uttar Pradesh & ... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | that in case of doubt only it should be resolved in favour of the assessee or the dealer avoiding, however. an absurd meaning. Bearing the aforesaid principles in mind, in our opinion, the revenue is right that the nonalcoholic beverage bases in India cannot be treated or understood as new `nutritive material absorbed ... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | After all the purpose of exemption is to help production of food and food preparations at cheaper price and also help production of items which are in common use and need, like electric light and power. The question of interpretation involves determining the meaning of a text contained in one or more documents. Judges ... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | According to the tradition of our law, primacy is to be given to the text in which the intention of the law giver has been expressed. Cross refers to Blackstone 's observations that the fairest and most rational method to interpret the will of the law maker is by exploring his intentions at the time when the law was ma... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | We, however. need not go into the question of penalty as well as the question of limitation which have been left open by the Tribunal in its order. It will be open for the parties to urge these points afresh before the Tribunal. We express no opinion on these aspects. The appeals to the extent indicated above are allow... | The respondent company was engaged in the manufacture of nonalcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. According to the Revenue, the company manufactured the nonalcoholic beverage bases without holding proper Central Excise Licence, and had cleared the said goods without payment of ... |
What is the summary of this judgment? | Appeal No. 108 of 1957. Appeal by special leave from the judgment and order dated February 16, 1955, of the Bombay High Court in Income tax Reference No. 35/x of 1954. A.V. Viswanatha Sastri, B. K. B. Naidu and I. N. Shroff, for the appellants. | C, who was the Karta of the Hindu undivided family con sisting of his wife, three sons and himself, was a partner in six managing agency firms in six Mills, and the income received by him as partner 'was being assessed as that of the Hindu undivided family for the purposes of income tax. On December 31, 1945, C, acting... |
What is the summary of this judgment? | C. K. Daphtary, Solicitor General of India K. N. Rajagopal Sastri and D. Gupta, for the respondents. March 15. The Judgment of the Court was delivered by HIDAYATULLAH, J. This is an appeal with the Hid special leave of this Court against the judgment and order dated February 16, 1955, of the High Court of Bombay in an ... | C, who was the Karta of the Hindu undivided family con sisting of his wife, three sons and himself, was a partner in six managing agency firms in six Mills, and the income received by him as partner 'was being assessed as that of the Hindu undivided family for the purposes of income tax. On December 31, 1945, C, acting... |
What is the summary of this judgment? | The two appellants represented two units of Hindu undivided families. Charandas Haridas represented his wife, three sons and himself, and Chinubhai Haridas represented his wife, son and himself. In stating the facts relative to the two families, it will not be necessary to give them separately, because the question whi... | C, who was the Karta of the Hindu undivided family con sisting of his wife, three sons and himself, was a partner in six managing agency firms in six Mills, and the income received by him as partner 'was being assessed as that of the Hindu undivided family for the purposes of income tax. On December 31, 1945, C, acting... |
What is the summary of this judgment? | He was a partner in six managing agency firms in six Mills. In previous years, the income received by him as partner in these managing agencies was being assessed as the income of the Hindu undivided family. On December 31, 1945, Charandas Haridas acting for his three minor sons and himself and Shantaben, his wife, ent... | C, who was the Karta of the Hindu undivided family con sisting of his wife, three sons and himself, was a partner in six managing agency firms in six Mills, and the income received by him as partner 'was being assessed as that of the Hindu undivided family for the purposes of income tax. On December 31, 1945, C, acting... |
What is the summary of this judgment? | On September 11, 1946, Charandas Haridas acting for himself and his minor sons, and Shantaben executed a memorandum of partial partition in which the above facts were recited, the document purporting to be a record of what had taken place orally earlier. In the assessment years 1947 48 and 1948 49, Charandas Haridas cl... | C, who was the Karta of the Hindu undivided family con sisting of his wife, three sons and himself, was a partner in six managing agency firms in six Mills, and the income received by him as partner 'was being assessed as that of the Hindu undivided family for the purposes of income tax. On December 31, 1945, C, acting... |
What is the summary of this judgment? | The Tribunal having declined to state a ease under section 66(1) of the Indian Income tax Act, Charandas Haridas moved the Bombay High Court, and obtained an order under section 66(2) of the Act. The question on which the case was stated was: " Whether there were materials to justify the finding of the Tribunal that th... | C, who was the Karta of the Hindu undivided family con sisting of his wife, three sons and himself, was a partner in six managing agency firms in six Mills, and the income received by him as partner 'was being assessed as that of the Hindu undivided family for the purposes of income tax. On December 31, 1945, C, acting... |
What is the summary of this judgment? | It accordingly answered the question in the affirmative, holding that there were materials before the Tribunal on which it could reach the conclusion that in so far as these income bearing assets were concerned, they still belonged to the Hindu undivided family. Leave to appeal to this Court was refused by the High Cou... | C, who was the Karta of the Hindu undivided family con sisting of his wife, three sons and himself, was a partner in six managing agency firms in six Mills, and the income received by him as partner 'was being assessed as that of the Hindu undivided family for the purposes of income tax. On December 31, 1945, C, acting... |
What is the summary of this judgment? | Before we deal with these arguments, it is necessary to quote the operative portion of the document, which is as follows: " Re: Partial partition of the Hindu Undivided Family of Charandas Haridas of Ahmedabad. We the undersigned Sheth Charandas Haridas by himself and as the guardian of minors Rameshchandra Charandas, ... | C, who was the Karta of the Hindu undivided family con sisting of his wife, three sons and himself, was a partner in six managing agency firms in six Mills, and the income received by him as partner 'was being assessed as that of the Hindu undivided family for the purposes of income tax. On December 31, 1945, C, acting... |
What is the summary of this judgment? | 0 2 1/2 received by the family from the Gopal 301 Mills Co., Ltd. Sheth Charandas Haridasas Karta and Manager has given already to Pratima one pie commission. After deducting these Re. 0 1 10. 5/12 and Re. 0 1 11 commission remained. These commissions and other commission received from various other mills have been par... | C, who was the Karta of the Hindu undivided family con sisting of his wife, three sons and himself, was a partner in six managing agency firms in six Mills, and the income received by him as partner 'was being assessed as that of the Hindu undivided family for the purposes of income tax. On December 31, 1945, C, acting... |
What is the summary of this judgment? | By this partition we decided that whatever commission fell due till 31 12 45 and which is received after 31 12 45 should be kept joint and in respect of the commission which accrues from 1 1 46 and received after that date each of us become absolute owner of his one fifth share and therefore from the date,i.e., from 1 ... | C, who was the Karta of the Hindu undivided family con sisting of his wife, three sons and himself, was a partner in six managing agency firms in six Mills, and the income received by him as partner 'was being assessed as that of the Hindu undivided family for the purposes of income tax. On December 31, 1945, C, acting... |
What is the summary of this judgment? | The law was stated by Mayne, and approved by the Privy Council in Pichappa vs Chokalingam in the following words: " Where a managing member of a joint family enters into a partnership with a stranger the other members of the family do not ipso facto become partners in the business so as to clothe them with all the righ... | C, who was the Karta of the Hindu undivided family con sisting of his wife, three sons and himself, was a partner in six managing agency firms in six Mills, and the income received by him as partner 'was being assessed as that of the Hindu undivided family for the purposes of income tax. On December 31, 1945, C, acting... |
What is the summary of this judgment? | The produce is no longer to be brought to the common chest, as representing the income of an undivided property, but the proceeds are to be enjoyed in six distinct equal shares by the members of the family, who are thenceforth to become entitled to those definite shares. " The Bombay High Court quoted this passage, and... | C, who was the Karta of the Hindu undivided family con sisting of his wife, three sons and himself, was a partner in six managing agency firms in six Mills, and the income received by him as partner 'was being assessed as that of the Hindu undivided family for the purposes of income tax. On December 31, 1945, C, acting... |
What is the summary of this judgment? | There is then the Income tax law, under which a particular income may be treated as the income of the Hindu undivided family or as the income of the separated members enjoying separate shares by partition. The fact of a partition in the Hindu law may have no effect upon the position of the partner, in so far as the law... | C, who was the Karta of the Hindu undivided family con sisting of his wife, three sons and himself, was a partner in six managing agency firms in six Mills, and the income received by him as partner 'was being assessed as that of the Hindu undivided family for the purposes of income tax. On December 31, 1945, C, acting... |
What is the summary of this judgment? | In doing so, the Income tax law looks not to the provisions of the Partnership Act, but to the provisions of Hindu law. When once the family has disrupted, the position under the partnership continues as before, but the position under the Hindu law changes. There is then no Hindu undivided family as a unit of assessmen... | C, who was the Karta of the Hindu undivided family con sisting of his wife, three sons and himself, was a partner in six managing agency firms in six Mills, and the income received by him as partner 'was being assessed as that of the Hindu undivided family for the purposes of income tax. On December 31, 1945, C, acting... |
What is the summary of this judgment? | Indeed, the result would have been the same, even if the dividing members had said in so many words that they had partitioned the assets, because in so far as the firms were concerned, the step would have been wholly inconsequential. The respondent suggested that the family could have partitioned the managing agencies ... | C, who was the Karta of the Hindu undivided family con sisting of his wife, three sons and himself, was a partner in six managing agency firms in six Mills, and the income received by him as partner 'was being assessed as that of the Hindu undivided family for the purposes of income tax. On December 31, 1945, C, acting... |
What is the summary of this judgment? | There is no suggestion here that this division was a mere pretence; nor has the Appellate Tribunal given such a finding. The document was fully effective between the members of the family, and there was factually no Hindu undivided family in respect of these particular assets. The assets at all times stood in the name ... | C, who was the Karta of the Hindu undivided family con sisting of his wife, three sons and himself, was a partner in six managing agency firms in six Mills, and the income received by him as partner 'was being assessed as that of the Hindu undivided family for the purposes of income tax. On December 31, 1945, C, acting... |
What is the summary of this judgment? | In the face of the finding that this was a genuine document and not a sham, and that it effectually divided the income and in the circumstances, the assets, the question answers itself in the negative, that is to say, that there were no materials to justify the finding that the income in the share of the commission age... | C, who was the Karta of the Hindu undivided family con sisting of his wife, three sons and himself, was a partner in six managing agency firms in six Mills, and the income received by him as partner 'was being assessed as that of the Hindu undivided family for the purposes of income tax. On December 31, 1945, C, acting... |
What is the summary of this judgment? | vil Appeal No. 4115 and 4116 of 1985. From the Judgment and Order dated 12.4.1985 of the Allahabad High Court in Civil Misc. Writ Petn. No. 3441 of 1984. | The U.P. Cane Development (Fourth Class) Service Rules, 1972 prescribe minimum qualification of High School Examina tion for the post of Ganna Gram Sewak. The U.P. Ganna Parya vekshak (III) Services Rules, 1972 lay down the basic quali fication of Intermediate (Agriculture) or equivalent or High School with two years '... |
What is the summary of this judgment? | J.P. Goyal, Rajesh for the Appellants in C.A. No. 41 15 of 1985. Anil Dev Singh, Mrs. section Dikshit and Sudhir Kulshreshta for the Appellants in C.A. No. 4116 of 1985. | The U.P. Cane Development (Fourth Class) Service Rules, 1972 prescribe minimum qualification of High School Examina tion for the post of Ganna Gram Sewak. The U.P. Ganna Parya vekshak (III) Services Rules, 1972 lay down the basic quali fication of Intermediate (Agriculture) or equivalent or High School with two years '... |
What is the summary of this judgment? | R. Ramachandran for the Respondents. The Judgment of the Court was delivered by DUTT, J. These two appeals by special leave, one pre ferred by the State of U.P. and the other by the Cane Super visors of the Cane Development Department, U.P., are direct ed against the judgment of 975 the Allahabad High Court directing t... | The U.P. Cane Development (Fourth Class) Service Rules, 1972 prescribe minimum qualification of High School Examina tion for the post of Ganna Gram Sewak. The U.P. Ganna Parya vekshak (III) Services Rules, 1972 lay down the basic quali fication of Intermediate (Agriculture) or equivalent or High School with two years '... |
What is the summary of this judgment? | Under the Cane Development (Fourth Class) Service Rules, 1972 framed under Article 309 of the Constitution of India, the posts of Ganna Gram Sewaks are filled by direct recruitment and the minimum qualification prescribed there for by Rule 9(3) of the said Rules is that a candidate for recruitment in the post of Ganna ... | The U.P. Cane Development (Fourth Class) Service Rules, 1972 prescribe minimum qualification of High School Examina tion for the post of Ganna Gram Sewak. The U.P. Ganna Parya vekshak (III) Services Rules, 1972 lay down the basic quali fication of Intermediate (Agriculture) or equivalent or High School with two years '... |
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