Friday, 01, May, 2026
 
 
 
Expand O P Jindal Global University
 
  
  
 
 
 
Baladin Ram Vs. Commissioner of Income-Tax, U.P [1968] INSC 201 (21 August 1968)

Judgement Date : 21 Aug 1968

Citation : 1968 Latest Caselaw 201 SC

Headnote :

The assessee, a Hindu undivided family, was assessed for the income of the previous year ending October 30, 1943, during the assessment year 1944-45. The income reported in the return was derived from an iron foundry business and property, and only these sources were considered in the original asses...
Mussamiya Imam Halder Bax Razvi Vs. Rabari Govindhai Ratnabhai & Ors [1968] INSC 202 (21 August 1968)

Judgement Date : 21 Aug 1968

Citation : 1968 Latest Caselaw 202 SC

Headnote :

The appellant inherited the estate, which included the disputed lands, while he was still a minor. The State Government took over the management of the estate in accordance with the Bombay Court of Wards Act, 1905, appointing the Collector as the estate manager. On July 25, 1956, while the estate wa...
Maharashtra State Road Transport Corporation Vs. Shri Balwant Regular Motor Service, Amravati & Ors [1968] INSC 203 (22 August 1968)

Judgement Date : 22 Aug 1968

Citation : 1968 Latest Caselaw 203 SC

Headnote :

On May 10, 1965, the R.T.A. reviewed the applications from private operators seeking renewal of their permits, as well as the appellant\'s request for new permits for the same routes. The R.T.A. decided to reject the renewal applications and granted substantive permits to the appellant. The private...
Lakhi Prasad Agarwal Vs. Nathmal Dokania [1968] INSC 204 (6 September 1968)

Judgement Date : 06 Sep 1968

Citation : 1968 Latest Caselaw 204 SC

Headnote :

The election of the respondent to the Bihar Legislative Assembly during the 1967 general election was contested by the appellant, a defeated candidate, through an election petition. Attached as Annexure 2 to the petition was a pamphlet that was claimed to have been distributed by the respondent and...
Third Income-Tax Officer, Mangalore Vs. M. Damodar Bhat [1968] INSC 205 (6 September 1968)

Judgement Date : 06 Sep 1968

Citation : 1968 Latest Caselaw 205 SC

Headnote :

the respondent filed a writ petition under Article 226 of the Constitution, contesting the validity of a notice issued under section 226(3) of the Income-tax Act, 1961, concerning tax owed for the assessment years 1960-61 to 1963-64, as well as a penalty for the assessment year 1962-63.For the asses...
H.L. Sud, Income-Tax Officer, Bombay Vs. Tata Engineering & Locomotive Co. Ltd. [1968] INSC 206 (6 September 1968)

Judgement Date : 06 Sep 1968

Citation : 1968 Latest Caselaw 206 SC

Headnote :

The respondent company engaged in manufacturing in partnership with several non-resident German firms. For each assessment year up to 1961-62, the Income-tax Officer issued a notice to the respondent under section 43 of the Indian Income Tax Act, 1922, indicating his intention to classify the respon...
Municipal Corporation, Indore Vs. Shri K.N. Palshikar, Indore [1968] INSC 207 (6 September 1968)

Judgement Date : 06 Sep 1968

Citation : 1968 Latest Caselaw 207 SC

Headnote :

The appellant corporation, in line with its Road Widening Scheme, aimed to acquire a portion of land owned by the respondent. The respondent was dissatisfied with the compensation proposed by the appellant and that awarded by the arbitrators. Consequently, under sections 387(4) and (5) of the Madhya...
Commissioner of Income-Tax, U.P. Vs. M/S. Madan Gopal Radhey Lal [1968] INSC 208 (6 September 1968)

Judgement Date : 06 Sep 1968

Citation : 1968 Latest Caselaw 208 SC

Headnote :

The taxpayer, who is engaged in trading shares and securities, included shares from various companies in its inventory.The taxpayer received bonus shares from these companies at different intervals, in proportion to its equity stake. The issue arose regarding whether the proceeds from the sale of th...
Commissioner of Wealth-Tax, Madras Vs. Smt. Muthukrishna Ammal [1968] INSC 209 (6 September 1968)

Judgement Date : 06 Sep 1968

Citation : 1968 Latest Caselaw 209 SC

Headnote :

On January 1, 1943, and January 1, 1945, the respondent entered into two agreements to lease certain salt pans from the Government. Each lease was set to last for 25 years but could be terminated by either party at the end of any salt manufacturing season with proper notice. The respondent subleased...
Commissioner of Income-Tax, Bangalore Vs. The Union of Tile Exports, Bangalore [1968] INSC 210 (10 September 1968)

Judgement Date : 10 Sep 1968

Citation : 1968 Latest Caselaw 210 SC

Headnote :

The assessee firm operated in Bangalore, located in the State of Mysore, which was classified as a Part B State at that time. It was designated as the exclusive selling agent for specific regions in Ceylon for tiles and ridges produced by the principal in Feroke, British India.As per the agreement b...
Oriental Investment Co. (P) Ltd. Vs. Commissioner of Income Tax, Bombay [1968] INSC 211 (10 September 1968)

Judgement Date : 10 Sep 1968

Citation : 1968 Latest Caselaw 211 SC

Headnote :

During the assessment years 1940-41 to 1943-44, the assessee company asserted that it was an investor in shares and properties rather than a dealer. This assertion was dismissed by the Income Tax Officer, the Appellate Assistant Commissioner, and the Tribunal. Subsequently, the company sought a refe...
Income Tax Officer Vs. M.K. Mohammed Kunhi [1968] INSC 212 (11 September 1968)

Judgement Date : 11 Sep 1968

Citation : 1968 Latest Caselaw 212 SC

Headnote :

Certain penalties were levied on the assessee (respondent) under sections 271(1)(c) and 274(2) of the Income-tax Act, 1961, due to the concealment of income details and the provision of inaccurate information. The assessee filed appeals with the Appellate Tribunal and requested a stay on the recover...
Vijay Cotton & Oil Mills Ltd. Vs. The State of Gujarat [1968] INSC 213 (11 September 1968)

Judgement Date : 11 Sep 1968

Citation : 1968 Latest Caselaw 213 SC

Headnote :

In 1949, the Government acquired certain land owned by the appellant under an agreement to provide the appellant with other suitable lands of equal value in return. After constructing some buildings on the land, the Government opted for compulsory acquisition. On February 1, 1959, the Government iss...
Joshbhai Chunibhai Patel Vs. Anwar Beg A. Mirza [1968] INSC 214 (13 September 1968)

Judgement Date : 13 Sep 1968

Citation : 1968 Latest Caselaw 214 SC

Headnote :

The appellant contested the election of the respondent to the Gujarat State Legislative Assembly held in February 1967, arguing, among other things, that the respondent had engaged in corrupt practices as defined under section 123(5) of the Representation of the People Act, 1951. It was claimed that...
Konappa Rudrappa Nadgouda Vs. Vishwanath Reddy & ANR [1968] INSC 215 (13 September 1968)

Judgement Date : 13 Sep 1968

Citation : 1968 Latest Caselaw 215 SC

Headnote :

The appellant and the respondent were competing candidates for a position in the State Legislative Assembly. The appellant contested the respondent\'s nomination before the Returning Officer, arguing that the respondent was disqualified under section 9A of the Representation of the People Act, 1951....
Vidya Sagar Joshi Vs. Surinder Nath Gautam [1968] INSC 216 (13 September 1968)

Judgement Date : 13 Sep 1968

Citation : 1968 Latest Caselaw 216 SC

Headnote :

The appellant sought a Congress ticket to run for election to the Legislative Assembly and made certain deposits, which, per Congress Party rules, were refundable if he was not selected. However, these deposits would be forfeited if he ran against the official Congress candidate. After being denied...
Rev. Father W. Proost & Ors Vs. The State of Bihar & Ors [1968] INSC 217 (13 September 1968)

Judgement Date : 13 Sep 1968

Citation : 1968 Latest Caselaw 217 SC

Headnote :

St. Xavier\'s College was founded by the Jesuits of Ranchi and became affiliated with Patna University in 1944. The college was managed by a governing body made up of 11 members. The Jesuit Mission authorities set the terms of service for the religious staff, while the governing body handled the app...
Bengal Chemical & Pharmaceutical Works Ltd. Vs. Its Workmen [1968] INSC 218 (16 September 1968)

Judgement Date : 16 Sep 1968

Citation : 1968 Latest Caselaw 218 SC

Headnote :

In 1954, Bengal Chemical and Pharmaceutical Works Ltd. entered into an agreement with its employees regarding dearness allowance. In 1957, the Fifth Industrial Tribunal in Bengal set a new dearness allowance based on the cost of living index, which was recorded at 400.6 in May 1957. Both the company...
Bibhuti Bhusan Das Gupta & ANR Vs. State of West Bengal [1968] INSC 219 (16 September 1968)

Judgement Date : 19 Sep 1968

Citation : 1968 Latest Caselaw 219 SC

Headnote :

In a defamation case, the Magistrate allowed the accused to be absent from personal appearance under section 540-A of the Criminal Procedure Code (Cr. P.C.) at the request of the accused. The accused\'s lawyer was examined under section 342 at the conclusion of the trial, leading to the conviction o...
Management Shahdara (Delhi) Saharanpur Light Railway Co. Ltd. Vs. S.S. Railway Workers' Union [1968] INSC 220 (18 September 1968)

Judgement Date : 18 Sep 1968

Citation : 1968 Latest Caselaw 220 SC

Headnote :

Six months after the modified Standing Orders of the appellant came into effect, the respondent sought further changes to the Standing Orders under section 10(2) of the Industrial Employment (Standing Orders) Act, 1946, as amended in 1956. The certifying officer approved some of the requested modifi...
Municipal Corporation of Delhi Vs. Kishan Das & ANR [1968] INSC 221 (19 September 1968)

Judgement Date : 19 Sep 1968

Citation : 1968 Latest Caselaw 221 SC

Headnote :

The Commissioner of the appellant, the Municipal Corporation of Delhi, issued a notice to the respondents indicating that their building posed a risk to local residents and that they should carry out necessary repairs after obtaining the required approval. In response, the respondents submitted thei...
V. Sanjeevaraya Mudaliar Vs. N.A. Raghavachary [1968] INSC 222 (19 September 1968)

Judgement Date : 19 Sep 1968

Citation : 1968 Latest Caselaw 222 SC

Headnote :

The respondent leased the backyard of a residential house in Madras to the appellant for a duration of five years through a registered lease deed. This backyard was comprised of vacant land. The lease deed permitted the appellant to boil and dry paddy on the land and allowed him to construct a tempo...
Som Datt Datta Vs. Union of India & Ors [1968] INSC 223 (20 September 1968)

Judgement Date : 20 Sep 1968

Citation : 1968 Latest Caselaw 223 SC

Headnote :

The petitioner, a Second Lieutenant in the army, was involved in a dispute between two groups of soldiers on September 1, 1965, which escalated into an altercation resulting in the stabbing and death of a soldier. The following day, September 2, 1965, the incident was reported to the Civil Police at...
Hari Chand Aggarwal Vs. Batala Engineering Co. Ltd. [1968] INSC 224 (24 September 1968)

Judgement Date : 24 Sep 1968

Citation : 1968 Latest Caselaw 224 SC

Headnote :

According to a notification issued under section 40(1) of the Defence of India Act, 1962, the Central Government\'s authority regarding certain provisions of the Act, including section 29, was delegated to Collectors, District Magistrates, Deputy Commissioners, and political officers in Nefa. The Ad...
M/S. Jaipur Udyog Ltd. & ANR Vs. Commissioner of Income-Tax, Delhi, Rajasthan& ANR [1968] INSC 225 (24 September 1968)

Judgement Date : 24 Sep 1968

Citation : 1968 Latest Caselaw 225 SC

Headnote :

The appellant submitted its tax returns for the assessment years 1954-55 through 1964-65. The Income-tax Officer completed the assessment orders for the years 1954-55 to 1959-60. While appeals to the Appellate Assistant Commissioner for those years and the assessment proceedings for the years 1960-6...
Union of India Vs. Salween Timber Construction (India) & Ors [1968] INSC 226 (25 September 1968)

Judgement Date : 25 Sep 1968

Citation : 1968 Latest Caselaw 226 SC

Headnote :

There was a disagreement between the appellant and the respondent concerning the supply of timber. According to a clause in their contract stating that any questions or disputes arising from or related to the contract should be submitted to arbitration, the matter was referred to arbitration. One of...
State Bank of India Vs. Rajendra Kumar Singh & Ors [1968] INSC 227 (25 September 1968)

Judgement Date : 25 Sep 1968

Citation : 1968 Latest Caselaw 227 SC

Headnote :

The police seized 21 currency notes of Rs. 100 each from the Appellant Bank during an investigation into a case involving the third respondent, who was accused of cheating the first and second respondents. These currency notes were claimed to be part of the property obtained by the third respondent...
Jaimal & ANR Vs. Financial Commissioner, Punjab & Ors [1968] INSC 228 (25 September 1968)

Judgement Date : 25 Sep 1968

Citation : 1968 Latest Caselaw 228 SC

Headnote :

The appellants, who had occupied certain agricultural lands as sub-tenants for over 30 years, submitted an application to purchase the lands under section 18 of the Punjab Security of Land Tenures Act, 1953. The final authority under the Act determined that the appellants were not eligible to purcha...
Caltex (India) Ltd. Vs. Bhagwan Devi Marodia [1968] INSC 229 (26 September 1968)

Judgement Date : 26 Sep 1968

Citation : 1968 Latest Caselaw 229 SC

Headnote :

The respondent leased a plot of land to the appellant for a specified duration, with a provision in the lease agreement requiring the appellant to notify the respondent of any renewal within a designated timeframe. The appellant submitted the renewal request 12 days after the deadline. In response,...
Mohd. Usman Military Contractor, Jhansi Vs. Union of India, Ministry of Defence [1968] INSC 230 (26 September 1968)

Judgement Date : 26 Sep 1968

Citation : 1968 Latest Caselaw 230 SC

Headnote :

The appellant entered into a contract with the Government of India, which included an arbitration clause. The appellant made representations to the Government regarding payment for certain supplies under the contract and sought arbitration for disputes. On approximately July 10, 1958, the Government...
Delhi Cloth & General Mills Co., Ltd. Vs. Workmen & Ors [1968] INSC 231 (27 September 1968)

Judgement Date : 27 Sep 1968

Citation : 1968 Latest Caselaw 231 SC

Headnote :

There are four textile units located in the Delhi region.These are the D.C.M., S.B.M., B.C.M., and A.T.M.The D.C.M. and S.B.M. operate under the same management and have shared a common retirement benefit scheme, including a gratuity scale, since 1940. All workers across the units received basic wag...
Bhagwan Das Vs. Paras Nath [1968] INSC 232 (27 September 1968)

Judgement Date : 27 Sep 1968

Citation : 1968 Latest Caselaw 232 SC

Headnote :

The appellant was a tenant of the respondent for a shop located in Agra, Uttar Pradesh. The respondent sought permission from the District Magistrate under section 3(1) of the U.P. (Temporary) Control of Rent and Eviction Act, 1947 to file a lawsuit against the appellant for eviction from the shop....
Harnath Singh Vs. State of Madhya Pradesh [1968] INSC 233 (27 September 1968)

Judgement Date : 27 Sep 1968

Citation : 1968 Latest Caselaw 233 SC

Headnote :

The appellant, suspected of involvement in a dacoity, was presented for identification by witnesses during a test identification parade overseen by a Third Class Magistrate. The Magistrate documented the identification by a witness in Column 5 of the required form, and in Column 7, he noted addition...
Workmen of The Indian Leaf Tobacco Development Compan Vs. Management of The Indian Leaf Tobacco Development Co. Ltd. [1968] INSC 234 (27 September 1968)

Judgement Date : 27 Sep 1968

Citation : 1968 Latest Caselaw 234 SC

Headnote :

the respondent was engaged in the business of buying, handling, and selling tobacco. By 1962, it operated 21 depots primarily focused on handling tobacco, with purchasing activities occurring on a limited scale. In 1963, the company announced the closure of 8 out of the 21 depots. This decision led...
Manager, M/S. Pyarchand Kesarimal Ponwal Bidi Factory Vs. Omkar Laxman Thange & Ors [1968] INSC 235 (27 September 1968)

Judgement Date : 27 Sep 1968

Citation : 1968 Latest Caselaw 235 SC

Headnote :

The appellant firm operated several factories, including one located in Kamptee, Vidharba, where its head office was also based. The Kamptee factory and the head office were regarded as distinct establishments, with the factory registered under the Factories Act and the head office under the C.P. an...
Hardeodas Jagannath Vs. State of Assam & Ors [1968] INSC 236 (27 September 1968)

Judgement Date : 27 Sep 1968

Citation : 1968 Latest Caselaw 236 SC

Headnote :

On April 15, 1948, the Government of India issued a notification extending the Assam Sales Tax Act of 1947 to the Administered Area in Shillong, as per section 4 of the Extra Provincial Jurisdiction Act of 1947. The instrument of accession, which transferred the administration of the Indian Princely...
Hansraj Gordhandas Vs. H. H. Dave, Assistant Collector of Central Excise [1968] INSC 237 (27 September 1968)

Judgement Date : 27 Sep 1968

Citation : 1968 Latest Caselaw 237 SC

Headnote :

The appellant, a textile dealer in Bombay, entered into an agreement with a registered cooperative society to weave yarn he supplied into cotton fabrics using power looms owned by the society\'s members. The society had obtained an L-4 license as mandated by the Central Excises and Salt Act of 1944....
Satish Kumar & Ors Vs. Surinder Kumar & Ors [1968] INSC 238 (27 September 1968)

Judgement Date : 27 Sep 1968

Citation : 1968 Latest Caselaw 238 SC

Headnote :

An arbitrator, appointed by both the appellants and the respondent, divided their immovable property valued at over Rs. 100. The arbitrator then filed an application under Section 14 of the Indian Arbitration Act, 1940, requesting the Court to recognize the award as a court order. The Court addresse...
Commissioner of Income Tax, Patiala Vs. Patiala Flour Mills Co. Pvt. Ltd., Patiala [1968] INSC 239 (6 October 1968)

Judgement Date : 06 Oct 1968

Citation : 1968 Latest Caselaw 239 SC

Headnote :

The Respondent-assessee asserted in its tax assessment for the year 1970-71 that the deficiencies under Section 80I for both the current and previous assessment years should be offset against the profit of Rs. 1,51,011/- generated by its cold storage plant, which qualified as a new industrial undert...
Union of India & Ors Vs. K. Rajappa Menon [1968] INSC 240 (7 October 1968)

Judgement Date : 07 Oct 1968

Citation : 1968 Latest Caselaw 240 SC

Headnote :

Following the response from the railway employee regarding the charges against him, a departmental inquiry was conducted. The Enquiring Officer determined that all charges were substantiated. Subsequently, a show cause notice was issued, indicating that the Chief Commercial Superintendent had tentat...
Arjan Singh & ANR Vs. The State of Punjab & Ors [1968] INSC 241 (8 October 1968)

Judgement Date : 08 Oct 1968

Citation : 1968 Latest Caselaw 241 SC

Headnote :

The Pepsu Tenancy and Agricultural Lands Act XIII of 1955 was enacted on March 6, 1955, allowing every landowner to select land parcels not exceeding a limit of 30 standard acres. In 1956, the principal Act was amended to include Chapter 4A, which enabled the Government to take over surplus lands ow...
Sampat Prakash Vs. State of Jammu & Kashmir & ANR [1968] INSC 242 (10 October 1968)

Judgement Date : 10 Oct 1968

Citation : 1968 Latest Caselaw 242 SC

Headnote :

Following the accession of the State of Jammu and Kashmir to India, Article 35 of the Constitution of India was amended in 1954 to include clause (c), which provided safeguards for any law concerning preventive detention in the State, protecting it from being deemed invalid due to violations of fund...
Rama Shankar Singh & ANR Vs. Mst. Shyamlata Devi & Ors [1968] INSC 243 (10 October 1968)

Judgement Date : 10 Oct 1968

Citation : 1968 Latest Caselaw 243 SC

Headnote :

The plaintiffs, along with defendants 5 to 7 and the ancestor of defendants 8 to 13, leased the forest rights in their villages to defendants 1 and 2 for an annual rental fee. The lease agreement specified the share of each lessee and the annual rent to clarify the contribution of each towards the t...
The Premier Automobiles Ltd. Vs. S.N. Shrivastava & ANR [1968] INSC 244 (10 October 1968)

Judgement Date : 10 Oct 1968

Citation : 1968 Latest Caselaw 244 SC

Headnote :

The Income-tax Officer from the Companies Circle in Bombay regarded the petitioner as an agent of a non-resident and issued a notice of demand under section 156 in conjunction with section 210 of the Indian Income-tax Act, 1961. This notice required the petitioner to pay advance tax as the agent of...
Badri Prasad Vs. State of Madhya Pradesh & ANR [1968] INSC 245 (11 October 1968)

Judgement Date : 11 Oct 1968

Citation : 1968 Latest Caselaw 245 SC

Headnote :

The appellant entered into a contract concerning certain forests in a Jagir located in Madhya Pradesh. According to clause 1 of the contract, he was permitted to cut teak trees with a girth exceeding 12 inches. Clause 5 stipulated that the stumps of the cut trees must remain 3 inches high. Following...
Mahadeo Vs. Shantibhai & Ors [1968] INSC 246 (15 October 1968)

Judgement Date : 15 Oct 1968

Citation : 1968 Latest Caselaw 246 SC

Headnote :

The appellant\'s election to the M.P. Legislative Assembly in February 1957 was contested through an election petition, primarily on the grounds that he was ineligible to be a candidate due to holding certain offices of profit under the Government. The trial judge upheld the election petition, deter...
Nani Gopal Mitra Vs. The State of Bihar [1968] INSC 247 (15 October 1968)

Judgement Date : 15 Oct 1968

Citation : 1968 Latest Caselaw 247 SC

Headnote :

In relation to an investigation conducted in January 1958 concerning a different case, the appellant, who worked as a railway guard for the Eastern Railway, was discovered to have financial resources that were inconsistent with his known income sources. It was suspected that he acquired these financ...
State of Maharashtra Vs. Mumbai Upnagar Gramodyog Sangh [1968] INSC 248 (15 October 1968)

Judgement Date : 15 Oct 1968

Citation : 1968 Latest Caselaw 248 SC

Headnote :

To prevent the significant nuisance that could arise for local residents if the carcasses of dead animals are left on city premises, sections 367, 372, and 385 of the Bombay Municipal Corporation Act, 1888, as amended by Act 14 of 1961, impose a responsibility on the animal\'s owner, the person in c...
Bahadur Singh & ANR Vs. Muni Subrat Dass & ANR [1968] INSC 250 (16 October 1968)

Judgement Date : 16 Oct 1968

Citation : 1968 Latest Caselaw 250 SC

Headnote :

The tenants on the ground floor of a building established a workshop there. M, the landlord\'s son who lived on the first floor, claimed that the workshop was a nuisance and caused him significant distress. M and the tenants decided to resolve the dispute through arbitration, although the landlord w...
Download the LatestLaws.com Mobile App
 
 
Latestlaws Newsletter
 

Publish Your Article

 

Campus Ambassador

 

Media Partner

 

Campus Buzz

 

LatestLaws Guest Court Correspondent

LatestLaws Guest Court Correspondent Apply Now!
 

LatestLaws.com presents: Lexidem Offline Internship Program, 2026

 

LatestLaws.com presents 'Lexidem Online Internship, 2026', Apply Now!

 
 

LatestLaws Partner Event : IJJ

 

LatestLaws Partner Event : Smt. Nirmala Devi Bam Memorial International Moot Court Competition

 
 
Latestlaws Newsletter