SHRI BALWANTRAI CHIMANLAL TRIVEDI versus M. N. NAGRASHNA AND OTHERS.
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1 S.C.R. SUPREME COURT REPORTS 113 trading with persons other than its members subject to conditions and . restrictions, vide s. 31 of the Co-operative Societies Act. This has, in fact, been done here. Once there is this extension of the business of a Co-operative Society, the general words of the notifica- tion include the profits from such business within the exemption",a.nd it would require more than a supposed underlying intention to negative the exemption. To Hoshiarpur CentYal co.operative Bank Ltd. v. Commissioner of lncome·lax, Simla gather the meaning of the notification in the light of Hidayatull•h J. an alleged intention is to reverse the well-known canon of interpretation. In our opinion, the profits were exempt under the notification, and the answer to the question ought to have been in the affirmative. In the result, we allow the appeal with costs here and in the High Court. Appeal allowed. SHRI BALWANTRAI CHIMANLAL TRIVEDI v. M. N. NAGRASHNA AND OTHERS. (B. P. SINHA, c. J., J. L, KAPUR, P. B. GAJENDRAGADKAB, K. SuBBA RAo and K. N. WANCHOO, JJ.) Supreme Court-Appeal by special leave-Question of jurisdic- tion of inferior court-Court not bound to decide where there is110 failure of justice-Review-Constitution of India, Art. z36. Where at the hearing of an appeal filed by special leave from a decision of the High Court in a Writ Petition filed there under Art. 226 of the Constitution of India against an order of the Payment of Wages Authority, the Court constdered that there was some force in the contention relating to the jurisdic- tion of the Authority concerned but did not decide that question on the view that as there had been no failure of justice the Court would not interfere under its powers under Art. 136, and the appellant applied for a review of the judgment:- 15 r960 August 3. Trit.·tdi v. l\"agras}n1a 114 SUPRE:~fE COCRT HEPORTS [1961] Held, that wide as arc the powers of the Supreme Court under Art. x36 of the Constitution, its powers arc discretionary and though special leave had been granted the Court was not bound to decide the question of jurisdiction of the inferior tri- bunal or court where the decision of the inferior tribunal or court had been taken to a higher tribunal which undoubtedly had jurisdiction and from the decision of which the special leave was granted if on the facts and circumstances of the case it came to the conclusion in dealing with the appeal under that Article that there was no failure ol justice. A. M. Allison v. Ii. L. Sen, [1957] S.C.R. 359, relied on. C1v1L APPELLATE JumsDJCTION: Review Petition No. 37 of 1959. Petit.ion for Review of this Court's judgment and order dated October 29, 1959, in Civil Appeal No. 38 of 1958. C. K. Daphtary, Solicitor-General of India, B. Sen, J.B. Mehta and J.B. Dadachanji, for the petitioner. N. C. ChaUerjee and S.S. Shulda, for respondents. J. JJ. Mehta and J.B. Dadachanji, for intcrveners Nos. 1 to 13. J.B. Dadachanji, for interveners Nos. 14 to 19. 1960. August 3. The Judgment of the Cou~t was t delivered by Wa•cnoo J. WANCHOO J.-This is an application for review of the judgment dolivered by this Court, to which three of us were party, on October 29, 1959. The ground on which review is sought is that there arc mistakes and/ or errors apparent on the face of the record and there- fore the judgment in question should be reviewed. The petitioner contends further that the judgment under review had dealt with the matter of iBBue of writs by High Courts under Art. 226 of the Constitution and this involved a. question which could only have been dealt by a bench of not less than five judges-and that is why the review application has been placed before a. bench of five judges. Lastly it is contended that this Court should have decided the question of jurisdiction as various other parties had agreed to be governed by the decision in this case a.nd that would have saved multiplicity of proceedings. 1 S.C.R. SUPREME COURT REPORTS 115 Before we deal with the points urged in support of the petition we should like to state what exactly has been decided by the jndgment under review. The appeal in which the judgment under review was given came up before the Court on special leave granted under Art. 136 of the Constitution from a decision of the Bombay High Court in a writ petition filed there under Art. 226 against an order of the Payment of Wa
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