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B. M. Lall Vs. Dunlop Rubber & Co. Ltd. & Ors [1967] INSC 151 (18 July 1967)

Judgement Date : 18 Jul 1967

Citation : 1967 Latest Caselaw 151 SC

Headnote :

The respondent limited companies acquired certain properties in Calcutta to provide housing for their employees. They filed lawsuits against the appellants to reclaim possession of two flats, arguing that these flats were necessary for accommodating their officers, thus falling under the reasonable...
Bhanji Bagawandas Vs. Commissioner of Income-Tax, Madras [1967] INSC 152 (18 July 1967)

Judgement Date : 18 Jul 1967

Citation : 1967 Latest Caselaw 152 SC

Headnote :

On November 13, 1947, a cash credit was recorded in the capital account of the Appellant assessee, whose accounting period spanned from November 13, 1947, to November 1, 1948. The Income-tax Officer classified this credit as income from undisclosed sources during the assessment for the year 1949-50....
Commissioner of Income-Tax, Gujarat Vs. A. Raman & Company [1967] INSC 153 (18 July 1967)

Judgement Date : 18 Jul 1967

Citation : 1967 Latest Caselaw 153 SC

Headnote :

The firm in question was comprised of two partners who managed their respective Hindu Undivided Families (HUFs). The firm sold products to these families, which then resold the goods independently. During the income tax assessments for the years 1959-60, 1960-61, and 1961-62, both the firm and the H...
The Vith Income-Tax Officer, City Circle II-A, Abangalore Vs. K.Y. Pillaiah & Sons [1967] INSC 154 (18 July 1967)

Judgement Date : 18 Jul 1967

Citation : 1967 Latest Caselaw 154 SC

Headnote :

The Income-tax Officer in Bangalore initiated proceedings under section 34 of the Mysore Income-tax Act to reassess the income of the respondents for the assessment year 1949-50, issuing a notice in March 1951. In May 1954, the Income-tax Officer determined the respondents\' total income; however, t...
Zila Parishad Moradabad Vs. Nundan Sugar Mills, Amroha [1967] INSC 155 (18 July 1967)

Judgement Date : 18 Jul 1967

Citation : 1967 Latest Caselaw 155 SC

Headnote :

In July 1925, it was announced under section 120(2) of the U.P. District Boards Act, 1922, that the District Board of Moradabad, utilizing the powers granted by section 108(2) of the Act, had implemented a tax effective from September 1, 1925. This tax was levied on the district\'s residents based o...
Dwarampudi Nagaratnamba Vs. Kunuku Rajulyya & Anr [1967] INSC 156 (19 July 1967)

Judgement Date : 19 Jul 1967

Citation : 1967 Latest Caselaw 156 SC

Headnote :

V, the karta of a joint Hindu family, transferred certain properties of the joint family to the appellant in 1946, who had been his concubine since 1945. The joint family was disrupted in 1947, and following V\'s death, the respondents—his widow and sons—filed a lawsuit against the appellant to...
Commissioner of Income-Tax, Gujarat Ahmedabad Vs. Tejaji Farasram Kharawalla Ltd. [1967] INSC 157 (19 July 1967)

Judgement Date : 19 Jul 1967

Citation : 1967 Latest Caselaw 157 SC

Headnote :

The respondents acted as selling agents for products produced by another company. They received a commission of 7.5% on sales and an additional 5% for contingency expenses. The issue in the income tax proceedings was whether the unspent portion of the contingency expenses grant was exempt from taxat...
Madras Co-Operative Central Land Mortgage Bank Ltd. Vs. Commissioner of Income-Tax, Madras [1967] INSC 158 (19 July 1967)

Judgement Date : 19 Jul 1967

Citation : 1967 Latest Caselaw 158 SC

Headnote :

The Income-tax Act of 1922, when first enacted, did not provide any tax exemptions for cooperative societies regarding income from their business operations. However, through departmental instructions issued under section 60 of the Act, certain receipts of cooperative societies were granted tax exem...
Commissioner of Income-Tax Bombay City & Suburban Distric Vs. Hukamchand Mills Ltd. Indore [1967] INSC 159 (21 July 1967)

Judgement Date : 21 Jul 1967

Citation : 1967 Latest Caselaw 159 SC

Headnote :

The respondent was a limited company registered in the State of Indore, where it operated a textile mill. Between 1941 and 1946, it conducted sales in British India through its own representatives, brokers, or through the brokers or representatives of purchasers who visited Indore. All sales in Brit...
National Engineering Industries Ltd. Vs. Hanuman [1967] INSC 160 (25 July 1967)

Judgement Date : 25 Jul 1967

Citation : 1967 Latest Caselaw 160 SC

Headnote :

The respondent was an employee of the appellant company. Due to his absence exceeding eight days beyond his leave, the company, citing the relevant provision in the Standing Orders, deemed his employment to have been automatically terminated. The workman filed an application under section 33A of the...
M. M. Ipoh & Ors Vs. Commissioner of Income-Tax, Madras [1967] INSC 161 (26 July 1967)

Judgement Date : 26 Jul 1967

Citation : 1967 Latest Caselaw 161 SC

Headnote :

The Karta of a Hindu undivided family was subject to income tax assessments annually until the assessment year 1953-54, either as an individual or in his capacity as Karta. However, subsequently, the Income-Tax Officer issued notices to him under section 34(1) of the Income-tax Act, 1922, for the as...
Dabur (Dr. S. K. Burman) Private Ltd. Deoghar, Bihar Vs. The Workmen [1967] INSC 162 (26 July 1967)

Judgement Date : 26 Jul 1967

Citation : 1967 Latest Caselaw 162 SC

Headnote :

The Government referred an industrial dispute to the Labour Court in Patna, but later issued a corrigendum replacing \"Patna\" with \"Ranchi\". During the proceedings at the Labour Court in Ranchi, an objection was raised claiming that since the Government had initially made the reference to the Lab...
Collector of Customs & Excise,Cochin & Ors Vs. A. S. Bava [1967] INSC 163 (27 July 1967)

Judgement Date : 27 Jul 1967

Citation : 1967 Latest Caselaw 163 SC

Headnote :

Under Section 35 of the Central Excise and Salt Act, 1944 (Excise Act), individuals who are dissatisfied with any decision or order made under the Act and its rules have an unrestricted right to appeal. According to Section 12 of the Act, the Central Government has the authority to apply the provisi...
Municipal Council, Raichur Vs. Amar Chand Prasanna [1967] INSC 164 (1 August 1967)

Judgement Date : 01 Aug 1967

Citation : 1967 Latest Caselaw 164 SC

Headnote :

On June 11, 1965, the Standing Committee of the Raichur Municipal Council decided to impose octroi duty in accordance with Schedule II under Section 94 of the Mysore Municipalities Act, 1964.The resolution stated that the approval of the general body was to be obtained. The general body unanimously...
Treogi Nath Vs. The Indian Iron & Steel Co. Ltd. [1967] INSC 165 (3 August 1967)

Judgement Date : 03 Aug 1967

Citation : 1967 Latest Caselaw 165 SC

Headnote :

In an industrial dispute award, it was determined that the appellants, who were the workmen, were entitled to receive half wages from a specified date until they resumed their duties. Following the resolution of the companies\' appeal, the workmen were permitted to return to work. Subsequently, a di...
Ravindra Nath Vs. Raghbir Singh & ANR [1967] INSC 166 (4 August 1967)

Judgement Date : 04 Aug 1967

Citation : 1967 Latest Caselaw 166 SC

Headnote :

On May 10, 1966, the appellant filed an election petition contesting the election of the first respondent, which took place on March 28, 1966, for the Rajya Sabha, elected by members of the Punjab Vidhan Sabha. The appellant sought a declaration to be recognized as duly elected to the Rajya Sabha in...
Nagendra Prasad Vs. Kempananjamma [1967] INSC 167 (7 August 1967)

Judgement Date : 07 Aug 1967

Citation : 1967 Latest Caselaw 167 SC

Headnote :

Clause (a) of subsection (1) of section 8 of the Hindu Law Women\'s Rights Act 1933 states that during a partition of joint family property between a person and his son or sons, those entitled to share with them include his mother, unmarried daughters, and the widows and unmarried daughters of his d...
Sant Ram Sharma Vs. State of Rajasthan & ANR [1967] INSC 168 (7 August 1967)

Judgement Date : 07 Aug 1967

Citation : 1967 Latest Caselaw 168 SC

Headnote :

The All India Services Act, 1951 grants the Central Government the authority to establish rules governing the recruitment and service conditions of individuals appointed to an All India Service. Utilizing this authority, the Central Government formulated the Indian Police Service (Regulation of Seni...
Chief Mining Engineer East India Coal Co. Ltd. Vs. Rameswar & Ors [1967] INSC 169 (8 August 1967)

Judgement Date : 08 Aug 1967

Citation : 1967 Latest Caselaw 169 SC

Headnote :

In 1962, the workmen submitted applications seeking bonuses under the Scheme established by the Central Government pursuant to the Coal Mines Provident Fund and Bonus Schemes Act of 1948, as well as claims for railway fares and leave wages dating back to 1948.The Labour Court in Dhanbad upheld their...
The Commissioner of Commercial Taxes and A Others Vs. R. S. Jhaver & Ors [1967] INSC 170 (9 August 1967)

Judgement Date : 09 May 1967

Citation : 1967 Latest Caselaw 170 SC

Headnote :

On August 19, 1964, officers from the appellant\'s Department conducted a raid on a company\'s premises, forcibly seizing certain accounts and goods. The respondents contested this action by filing writ petitions in the High Court under Article 226 of the Constitution, requesting the return of the s...
Gopi Kanta Sen Vs. Abdul Gaffur & Ors [1967] INSC 171 (11 August 1967)

Judgement Date : 11 Aug 1967

Citation : 1967 Latest Caselaw 171 SC

Headnote :

In June 1948, the appellant filed a lawsuit against the first respondent and others seeking their eviction from the disputed property. On February 28, 1949, the Calcutta Thika Tenancy Act was enacted.The first respondent did not qualify as a thika tenant under the definition provided by the Act. The...
The Remington Rand of India Ltd. Vs. The Workmen [1967] INSC 172 (11 August 1967)

Judgement Date : 11 Aug 1967

Citation : 1967 Latest Caselaw 172 SC

Headnote :

Section 17(1) of the Industrial Disputes Act, 1947, requires the appropriate Government to publish the award it receives from the Industrial Tribunal. However, the stipulation regarding the timeframe—mandating publication within thirty days of receipt—is considered directory rather than mandator...
Jagdev Singh Vs. State of Jammu and Kashmir [1967] INSC 173 (14 August 1967)

Judgement Date : 14 Aug 1967

Citation : 1967 Latest Caselaw 173 SC

Headnote :

The petitioners were held under rule 30(1)(b) of the Defence of India Rules, 1962, following orders issued by the State Government in March 1965. Their detention was periodically extended after reviews conducted under rule 30A. One such review occurred in February 1967, during which the parameters w...
Roshan Lal Tandon Vs. Union of India [1967] INSC 174 (14 August 1967)

Judgement Date : 14 Aug 1967

Citation : 1967 Latest Caselaw 174 SC

Headnote :

Vacancies in Grade \'D\' of Train Examinations were filled through (a) direct recruitment of apprentice train examiners who had completed their training, and (b) promotions from skilled artisans. The promotion from Grade \'D\' to \'C\' was based on seniority combined with suitability. In October 196...
Shri A. C. Aggarwal Sub-Divisional Magistrate, Delhi & ANR Vs. Mst. Ram Kali [1967] INSC 175 (16 August 1967)

Judgement Date : 16 Aug 1967

Citation : 1967 Latest Caselaw 175 SC

Headnote :

Section 18 of the Suppression of Immoral Traffic in Women and Girls Act, 1956, delineates two categories of cases: (1) those that fall under sections 3 or 7 in addition to section 18, and (2) those that pertain solely to section 18. Sections 3 and 7 stipulate penalties for individuals found guilty o...
Jagdish Pandey Vs. The Chancellor University of Bihar & ANR [1967] INSC 176 (17 August 1967)

Judgement Date : 17 Aug 1967

Citation : 1967 Latest Caselaw 176 SC

Headnote :

The appellant was appointed as a lecturer in 1952 at a non-government college affiliated with Bihar University, and later became the Principal of another college, with both appointments receiving approval from the University.In April 1962, the Bihar State Universities (University of Bihar, Bhagalpur...
Smt. Kalawati Vs. Bisheshwar [1967] INSC 177 (17 August 1967)

Judgement Date : 17 Aug 1967

Citation : 1967 Latest Caselaw 177 SC

Headnote :

The U.P. Zamindari Abolition and Land Reforms Act, 1951 came into effect on July 1, 1952. According to Section 23(1)(b) of the Act, any transfer of an estate made after July 7, 1949, would not be recognized for any purpose, and the estate would continue to be considered as belonging to the transfero...
Village Panchayat of Kanhan Pipri Vs. Standing Committee, Zila Parishad, Nagpur, & Ors [1967] INSC 178 (17 August 1967)

Judgement Date : 17 Aug 1967

Citation : 1967 Latest Caselaw 178 SC

Headnote :

The appellant Panchayat imposed octroi duty on goods entering its jurisdiction by adhering to the procedures outlined in Rules 3 and 4 of the Maharashtra Village Panchayats Taxes and Fees Rules 1960. Although the resolution to impose octroi was passed on February 25, 1963, and the octroi limits were...
The Pabbojan Tea Co. Ltd., Vs. The Deputy Commissioner, Lakhimpur [1967] INSC 179 (18 August 1967)

Judgement Date : 18 Aug 1967

Citation : 1967 Latest Caselaw 179 SC

Headnote :

A notification under the Minimum Wages Act established minimum wages for \'ordinary unskilled labour\' in specific tea plantations in Assam. The Deputy Commissioner issued notices to the appellants, indicating that several employees had not been compensated according to the mandated rates, and instr...
Central Bank of India Ltd. Vs. Karunamoy Banerjee [1967] INSC 180 (18 August 1967)

Judgement Date : 18 Aug 1967

Citation : 1967 Latest Caselaw 180 SC

Headnote :

The respondent, an employee of the appellant bank, faced charges for granting unauthorized overdrafts to a client. A domestic inquiry was conducted against him. In two written statements prior to the inquiry, he acknowledged the allegations and only cited extenuating circumstances. During the inquir...
Dhara Singh Vs. District Judge, Meerut & ANR [1967] INSC 181 (18 August 1967)

Judgement Date : 18 Aug 1967

Citation : 1967 Latest Caselaw 181 SC

Headnote :

The election for the position of Pramukh of a block was conducted in accordance with the Uttar Pradesh Kshettra Samitis and Zilla Parishads Adhinayam, 1961. During the voting process, one ballot paper indicated a third preference for the second respondent and a second preference for another candidat...
K. L. Gupta & Ors Vs. The Bombay Municipal Corporation & Ors [1967] INSC 182 (21 August 1967)

Judgement Date : 21 Aug 1967

Citation : 1967 Latest Caselaw 182 SC

Headnote :

The petitioners owned land in Greater Bombay, for which the Bombay Municipal Corporation had issued a declaration of intent under section 4(1) of the Bombay Town Planning Act, 1954, to create a development plan. In January 1962, they sought permission from the Municipal Commissioner to change the la...
The Punjab State, Chandigarh Vs. Sansari Mal Puran Chand [1967] INSC 183 (22 August 1967)

Judgement Date : 22 Aug 1967

Citation : 1967 Latest Caselaw 183 SC

Headnote :

The respondents were dealers subject to sales tax under the East Punjab General Sales Tax Act of 1948. For the assessment years 1955-56 to 1957-58, they sought an exemption from tax on sales of edible oil produced through their mechanical processes. The assessing authority denied this exemption, cit...
Syndicate Bank Ltd. Vs. K. R. Vs. Bhat [1967] INSC 184 (22 August 1967)

Judgement Date : 22 Aug 1967

Citation : 1967 Latest Caselaw 184 SC

Headnote :

Following a domestic inquiry, the Managing Director of the appellant-Bank terminated the respondent-employee\'s employment with immediate effect. The employee was notified that he had the right to appeal this decision to the working committee of the Directors within a specified timeframe. The respon...
State of Bihar & Ors Vs. Subodh Gopal Bose & ANR [1967] INSC 185 (22 August 1967)

Judgement Date : 22 Aug 1967

Citation : 1967 Latest Caselaw 185 SC

Headnote :

Respondent No. 1 obtained tenancy rights for five plots in the villages of Biknaur and Samahuta, located in the Lower Murli Hill area of District Shahabad, Bihar. In 1949, he filed a lawsuit in the Court of the Subordinate Judge in Sasaram against the State of Bihar and others, asserting that as a t...
Employers of Firestone Tyre and Rubber Co. Ltd. Vs. Their Workmen [1967] INSC 186 (22 August 1967)

Judgement Date : 22 Aug 1967

Citation : 1967 Latest Caselaw 186 SC

Headnote :

The driver of the appellant company\'s delivery van was assigned to deliver several tyres but failed to account for two of them. Following an investigation, a domestic inquiry was conducted, and the inquiry minutes were presented to the Manager, who issued a notice to the driver to explain why he sh...
State of Mysore Vs. S. R. Jayaram [1967] INSC 188 (23 August 1967)

Judgement Date : 23 Aug 1967

Citation : 1967 Latest Caselaw 188 SC

Headnote :

The Mysore Recruitment of Gazetted Probationers\' Rules 1959 provide for direct recruitment to various positions in the State Services based on the results of a competitive examination. According to the first part of rule 9(2), candidates must specify their preferences for the positions they wish to...
M. Gopala Krishna Naidu Vs. State of Madhya Pradesh [1967] INSC 189 (24 August 1967)

Judgement Date : 24 Aug 1967

Citation : 1967 Latest Caselaw 189 SC

Headnote :

The appellant served as an Overseer in the Public Works Department of the Central Provinces and Berar Government. In 1947, he was suspended and faced prosecution under Section 161 of the Indian Penal Code. Eventually, the High Court ordered the prosecution to be dropped. He was also cleared in a dep...
Sunder Lal Vs. Paramsukhdas [1967] INSC 190 (25 August 1967)

Judgement Date : 25 Aug 1967

Citation : 1967 Latest Caselaw 190 SC

Headnote :

The appellant\'s land was acquired under the Land Acquisition Act, 1894, and the compensation was divided between the appellant and his lessee. The appellant asserted that he was entitled to the entire compensation, while his lessee sought a larger portion. At their request, references were made to...
Collector of Varanasi Vs. Gauri Shankar Misra & Ors [1967] INSC 191 (29 August 1967)

Judgement Date : 29 Aug 1967

Citation : 1967 Latest Caselaw 191 SC

Headnote :

The Government acquired approximately 500 acres of land from the respondents under the Defence of India Act, 1939, and an agreement was reached regarding compensation for all but about 48 acres of the land. The issue of compensation for the remaining land was submitted to arbitration under section 1...
Collector of Akola & Ors Vs. Ramchandra & Ors [1967] INSC 192 (30 August 1967)

Judgement Date : 30 Aug 1967

Citation : 1967 Latest Caselaw 192 SC

Headnote :

The land owned by the respondents was requisitioned by the first appellant under the Bombay Land Requisition Act for a public purpose, specifically to create a new village site for resettling flood victims. The respondents challenged the validity of this order by filing a writ petition in the High C...
Electrical Manufacturing Co. Ltd. Vs. D. D. Bhargava [1967] INSC 193 (30 August 1967)

Judgement Date : 30 Aug 1967

Citation : 1967 Latest Caselaw 193 SC

Headnote :

The Deputy Chief Controller of Imports & Exports in New Delhi lodged a complaint against the appellant under sections 5 and 6 of the Imports & Exports (Control) Act, 1947, before the Magistrate First Class in Delhi. During his testimony, the complainant acknowledged that he had not reviewed any of t...
State of Madras Vs. A.Habibur Rehman Sons [1967] INSC 194 (30 August 1967)

Judgement Date : 30 Aug 1967

Citation : 1967 Latest Caselaw 194 SC

Headnote :

According to Explanation (2) to section 2(h) of the Madras General Sales Tax Act, 1939, a sale is considered to have occurred in the State, regardless of where the sale contract was made, if the goods were physically present in the State at the time the contract was formed. The original Article 286...
Anandram Jivraj Gagle Vs. Premraj Mukandas & Ors [1967] INSC 195 (31 August 1967)

Judgement Date : 31 Aug 1967

Citation : 1967 Latest Caselaw 195 SC

Headnote :

The respondents initiated legal action against the appellant for the redemption of a mortgage. The court ruled in favor of the respondents, requiring the appellant to pay Rs. 9,224-12-0 for principal and interest within six months, and instructed that a preliminary decree be prepared. The appellant...
State of Kerala Vs. Cochin Coal Co. Ltd., Cochin [1967] INSC 196 (31 August 1967)

Judgement Date : 31 Aug 1967

Citation : 1967 Latest Caselaw 196 SC

Headnote :

Prior to the implementation of the Constitution, the Travancore-Cochin General Sales Tax Act, M.E. 1125, imposed a tax on the sale of goods, including inter-State sales, which were not exempt from this taxation. In 1951, through Act 12, section 26 was added to align the Act with Article 286 of the C...
State of Mysore & ANR Vs. P. Narasing Rao [1967] INSC 197 (31 August 1967)

Judgement Date : 31 Aug 1967

Citation : 1967 Latest Caselaw 197 SC

Headnote :

The respondent worked as a Tracer in the Engineering Department of the former Hyderabad State, where the Tracer cadre included both matriculates and non-matriculates without any differentiation. Following the reorganization of States in 1956, he was assigned to the newly formed Mysore State, which r...
National Conduits (P) Ltd. Vs. S. S. Arora [1967] INSC 198 (1 September 1967)

Judgement Date : 01 Sep 1967

Citation : 1967 Latest Caselaw 198 SC

Headnote :

The High Court\'s position that upon the admission of a petition for compulsory winding up of a company under sections 433 and 439 of the Companies Act, 1956, the Court is required to immediately advertise the petition, was contested in an appeal to this Court.It was determined that a winding up pet...
Dr. Bool Chand Vs. The Chancellor, Kurukshetra University [1967] INSC 199 (4 September 1967)

Judgement Date : 04 Sep 1967

Citation : 1967 Latest Caselaw 199 SC

Headnote :

The appellant was a member of the Indian Administrative Service in the Madhya Pradesh Cadre and was compulsorily retired for misconduct by an order from the President in February 1963. In June 1965, he was appointed Vice-Chancellor of Kurukshetra University by the then Chancellor. However, on March...
Tribhuvandas Purshottamdas Thakur Vs. Ratilal Motilal Patel [1967] INSC 200 (5 September 1967)

Judgement Date : 05 Sep 1967

Citation : 1967 Latest Caselaw 200 SC

Headnote :

The property of a trust was sold following the execution of a mortgage decree. The trustees attempted to annul the sale under Order 21, Rule 89 of the Code of Civil Procedure. They deposited five percent of the purchase price to be paid to the auction purchaser and asserted that the mortgagee had co...
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