SWAMIKKANNU J. - (1.)Freedom of speech and a free press are indispensable prerequisites of a democratic and free society. In fact, democracy without a free press is a contradiction in terms. It is through a free and responsible press that public opinion is moulded and grievances of individuals and groups ventilated. The commanding position of owners, managers, editors and publishers of newspapers in a democratic set up has evils of its own The doctrine of rule of law rests on the basic foundation and structure of a country's well-ordered government and its established courts of justice. Though it is the legislative wing of the Government that makes the law, there is yet a large body of common law based on customs and practices of the society which gives them the sanctity of law. In the ultimate analysis, it is the courts of justice that administer all these laws and in their interpretative jurisdiction, they take note of the intendment of the legislature and often supply the omissions in the enacted law and sometimes propound even new avenues for the legislature to take note of and regularise them by the enacted law. The legal profession and the litigant public, therefore, look for enlightenment in the law of the country by studying the law reports which contain the decisions of the highest courts of the country. In the federal set up of Bharat, such authoritative decisions emanate only from the Supreme Court at the centre and the High Courts in the States.
(2.)In T.C. Nos. 133 to 137 of 1977, the applicant is the Commissioner of Income-tax, Tamil Nadu.I, Madras. The respondent is Messrs Vasan Publications Private Limited, Madras. In T. C. No. 343 of 1977, the Commissioner of Income-tax, Tamil Nadu II, Madras, is the applicant and Shri A. Jawahar Palaniappan, Madras, is the respondentIn T.C. Nos. 950 and 951 of 1977, the Commissioner of Income-tax, Tamil Nadu-I, Madras, is the applicant and M/s. Vasan Publications (P.) Limited, Madras, is the respondent. in T.C. No. 755 of 1979, the Commissioner of Income-tax, Tamil Nadu-I, Madras, is the applicant and Shri A. Jawahar Palaniappan, Madras, is the respondent. In T.C. Nos. 133 to 137 of 1977, the case that was actually dealt with by the Income-tax Appellate Tribunal, Madras Bench "A" is briefly as follows. The assessment years concerned in these references are 1965-66, 1966-67, 1967-68, 1968-69 and 1969-70. The assessee, the respondent herein, is a private limited company deriving income from the following sources. 1. Publication of weekly journal "Ananda Vikatan. 2. Share income from Gemini Films (film producers) 3. Own production of cinema pictures
(3.)In T.C. No. 343 of 1977, the respondent, A. Jawahar Palaniappan, is the assessee and he is a minor represented by his father and guardian, Sri S. A. P. Annamalai. Sri S. A. P. Annamalai carried on business of printing two Tamil magazines known as "Kumudam" and "Kalkandu".