TaxTMI 
TaxTMI 
TaxTMI 
2013 (9) TMI 173
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....ucted. The said House consisted of three buildings, viz., Bungalow No. 1 which was used prior to 1971 as the Registered Office of the SCMCL and after 1971 it was used for general meetings of the Board of Directors and also as a Guest House, Bungalow No. 2 was in the physical possession of the Managing Director of SCMCL and Bungalow No. 3 was the Administrative Block of the SCMCL. (b) The Central Government, vide notification dated 13.04.1978, under Section 18AA of the Industrial Development Regulation Act, 1951, took over the management of six textile undertakings of the SCMCL including the Swadeshi Cotton Mills, Kanpur and the National Textile Corporation Limited, New Delhi (NTC), a Government undertaking, was appointed as the authorized representative under the said takeover. As a result of the takeover, the NTC took possession and custody of various properties belonging to the SCMCL including the Guest House and the Administrative Block. However, Bungalow No. 2 continued to be in the physical possession of Dr. Raja Ram Jaipuria, the then Director of the SCMCL (Respondent No. 1 herein). (c) Aggrieved by the order dated 13.04.1978 of take over, the SCMCL filed Writ Petition No. ....
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.... and SCMCL also preferred a Writ Petition being No. 2214 of 1987 before the High Court of Judicature at Allahabad (Lucknow Bench) claiming that equity shares held by the SCMCL in SPL and Swadeshi Mining and other "excluded assets" should be declared to be exempted from the scope and ambit of the Swadeshi Act. (h) The aforementioned Civil Suit No. 506 of 1987 and Writ Petition No. 2214 of 1987 were transferred to this Court and numbered as Transfer Case Nos. 14 and 13 of 1987 respectively. This Court, vide judgment dated 12.02.1988, in M/s Doypack Systems Pvt. Ltd. vs. Union of India and Others (1988) 2 SCC 299, allowed Transfer Case No. 14 of 1987 and dismissed Transfer Case No. 13 of 1987 and held that the ownership and control of the SCMCL vests with the NTC. It was also held that Bungalow No. 1 and the Administrative Block, Civil Lines, Kanpur also vested in the Central Government. (i) As the SCMCL failed to handover the possession of Bungalow No. 2 of Swadeshi House, the NTC filed Civil Misc. Petition No. 26004 of 1988 in Transfer Case No. 13 of 1987 praying for a direction to the SCMCL to handover the vacant possession of Bungalow No. 2. Vide order dated 03.08.1989, the peti....
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....rder dated 02.05.1993. (n) Being aggrieved, M/s Ganesh Synthetics Pvt. Ltd (Respondent No. 16 herein), a related entity of SCMCL, preferred a Writ Petition being No. 16091 of 1993 before the High Court. The High Court, by order dated 11.05.1993, restrained the respondents from removing any article kept in Bungalow No. 2. Vide order dated 05.08.1994, the Estate Officer rejected all the preliminary objections filed by the SCMCL. The respondents herein preferred an Appeal being No. 228 of 1994 under Section 9 of the PP Act before the District Court, Kanpur. (o) Vide order dated 01.05.1996, the above said appeal was allowed holding that Doypack (supra) had not addressed the issue relating to Bungalow No. 2. Being aggrieved, the NTC preferred Writ Petition being No. 30122 of 1996 before the High Court. The High Court, vide order dated 25.11.2005 dismissed the said petition. (p) Being aggrieved by the order of the High Court, the appellant herein has preferred this appeal by way of special leave. 4) Heard Ms. Indira Jaising, learned Additional Solicitor General for the appellant, Mr. Dushyant Dave, learned senior counsel for the contesting respondents and Mr. K.V. Vishwanathan, learn....
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....ondicherry; (c) the Swadeshi Cotton Mills, Naini; (d) the Swadeshi Cotton Mills, Maunath Bhanjan; (e) the Udaipur Cotton Mills, Udaipur; (f) the Rae Bareli Textile Mills, Rae Bareli; (iii) Section 3 of the Swadeshi Act transfers and vests the right, title and interest of the SCMCL "to every such textile undertaking" in the Central Government and thereafter in the National Textile Corporation (NTC). (iv) Section 4 of the Swadeshi Act defines the effect of "vesting" as under: "(1) The textile undertakings referred to in Section 3 shall be deemed to include all assets, rights, lease-holds, powers, authorities and privileges and all property, movable and immovable, including lands, buildings, workshops, stores, instruments, machinery and equipment, cash balances, cash on hand, reserve funds, investments and books debts pertaining to the textile undertakings and all other rights and interests in, or arising out of, such property as were immediately before the appointed day in the ownership, possession, power or control of the Company in relation to the said undertakings whether within or outside India, and all books of accounts, registers and all other documents of whatever natur....
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....CL"), a subsidiary of SCMCL. In the said petition, being the civil W.P. No. 2214 of 1987 instituted on 03.04.1987 in the High Court of Allahabad (Lucknow Bench), SCMCL was petitioner No.2". The aforementioned Civil Suit No. 506 of 1987 and Writ Petition No. 2214 of 1987 were transferred to this Court and numbered as Transfer Case Nos. 14 and 13 of 1987 respectively. This Court, vide judgment dated 12.02.1988 in Doypack (supra) allowed Transfer Case No. 14 of 1987 and dismissed Transfer Case No. 13 of 1987. 9) Both the parties adverted to various paragraphs in Doypack (supra) in extenso. As a matter of fact, basing reliance on Doypack (supra), learned ASJ submitted that Bungalow No.2 of Swadeshi House, Kanpur vested with them. In the light of the assertion and claim of both the sides, we have gone through the entire judgment in Doypack (supra). It is also to be noted that the said judgment was scrutinized by various courts in earlier legal proceedings initiated by the appellant herein and all such proceedings were dismissed by the courts including this Court. A thorough analysis of the judgment in Doypack (supra) shows that the issue as to whether Bungalow No.2 of the Swadeshi Hou....
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....No. 1 and the Administrative Block, Civil Lines, Kanpur have also vested in NTC." 11) A bare reading of the judgment in Doypack (supra) makes it clear that the issue regarding vesting of the Bungalow No.2 of Swadeshi House, Kanpur was not considered by this Court in the said judgment. Hence, the very same contention of the appellant is liable to be rejected. 12) As the SCMCL failed to handover the possession of Bungalow No. 2 of Swadeshi House, the NTC filed Civil Misc. Petition No. 26004 of 1988 in Transfer Case No. 13 of 1987 praying for a direction to the SCMCL to handover the vacant possession of Bungalow No. 2. The said application was disposed of by this Court on 03.08.1989 which reads as under: "CMP No. 26004 of 1988 : There will be no order on this CMP. This will not prejudice the right of parties to move the appropriate courts in accordance with law." From the above order, it is clear that this Court did not decide the issue relating to Bungalow No.2 of the Swadeshi House and had left it open to the appellant to agitate the question of title as regards the said Bungalow by moving before the appropriate court in accordance with law. It is brought to our notice that such....