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Thakur Janki Ballabhji Maharaj & ANR Vs. Thakur Janki Ballabhji Maharaj & ANR [1969] INSC 151 (23 July 1969)

Judgement Date : 23 Jul 1969

Citation : 1969 Latest Caselaw 151 SC

Headnote :

The deity Thakur Janki Ballabhji Maharaj, represented by its manager—an authorized agent of the former Bharatpur State—filed a lawsuit in the Civil Judge\'s court in Mathura seeking a decree for possession of the temple and its assets, as well as for the priest R to provide an account of the tem...
A.K. Jain & Ors Vs. Union of India & Ors [1969] INSC 152 (25 July 1969)

Judgement Date : 25 Jul 1969

Citation : 1969 Latest Caselaw 152 SC

Headnote :

The appellants served as office bearers of a sugar company. They faced a police complaint under sub-rule 3 of Rule 3 of the Sugarcane (Control) Order, 1955, in conjunction with section 7 of the Essential Commodities Act, 1955, for allegedly failing to pay the sellers the price of the sugarcane they...
Benaras State Bank Ltd. Vs. Commissioner of Income-Tax, Lucknow [1969] INSC 153 (25 July 1969)

Judgement Date : 25 Jul 1969

Citation : 1969 Latest Caselaw 153 SC

Headnote :

The appellant-Bank (the assessee) was a shareholder in a company that declared a dividend on July 25, 1949. The State of Benares, where the Bank had its registered office, merged with the Indian Union on December 1, 1949. The assessee cashed the dividend cheques on December 31, 1949. The assessee\'s...
Commissioner of Income-Tax, Calcutta Vs. Nalin Behari Lal Singha [1969] INSC 154 (25 July 1969)

Judgement Date : 25 Jul 1969

Citation : 1969 Latest Caselaw 154 SC

Headnote :

In the assessment proceedings for the year 1949-50, the respondents argued that certain dividends they received from a company were tax-exempt because the source of these dividends was capital gains rather than the company\'s \"accumulated profit.\" The Income-tax Officer denied this claim, but the...
Income-Tax Officer, Alleppey Vs. M.C. Ponnoose & Ors [1969] INSC 155 (28 July 1969)

Judgement Date : 28 Jul 1969

Citation : 1969 Latest Caselaw 155 SC

Headnote :

On August 14, 1963, the State of Kerala issued a notification authorizing the Taluka Tehsildar to act as a Tax Recovery Officer under the Income-tax Act of 1961, with the notification taking effect from April 1962. The Taluka Tehsildar attached the shares of the assessee, who had outstanding income-...
Amarchand Sobhachand Vs. Commissioner of Income Tax, Madras [1969] INSC 156 (29 July 1969)

Judgement Date : 29 Jul 1969

Citation : 1969 Latest Caselaw 156 SC

Headnote :

The appellants were a registered partnership firm involved in money lending as well as trading in certain chemical products and silk yarn. Between the Samvat years 2003 and 2008, another firm maintained a current account with the appellants, which had a debit balance of Rs. 268,385-1-3 at the end of...
Madan Raj Bhandari Vs. State of Rajasthan [1969] INSC 157 (29 July 1969)

Judgement Date : 29 Jul 1969

Citation : 1969 Latest Caselaw 157 SC

Headnote :

The appellant faced charges for allegedly assisting one R in causing a miscarriage to a woman who subsequently died during the attempt. While R was acquitted, the appellant was found guilty of aiding the deceased woman in committing the offense. The High Court upheld the conviction.In an appeal to t...
Fazal Hussain and Arshad Ahmad Vs. The State of Jammu and Kashmir [1969] INSC 158 (29 July 1969)

Judgement Date : 29 Jul 1969

Citation : 1969 Latest Caselaw 158 SC

Headnote :

The first petitioner challenged his detention under section 3(1)(a)(i) of the Jammu and Kashmir Preventive Detention Act, 1961 in a petition filed under article 32 of the Constitution, arguing that it was unlawful because he was not provided with the grounds for his detention. Instead, he received a...
State of Kerala Vs. A.B. Abdul Khadir & Ors [1969] INSC 159 (30 July 1969)

Judgement Date : 30 Jul 1969

Citation : 1969 Latest Caselaw 159 SC

Headnote :

In order to circumvent the ruling of this Court in A. B. Abdul Khadir v. The State of Kerala, [1962] 2 S.C.R. 741, which deemed the regulations regarding the issuance of licenses and the fee for tobacco storage as invalid, the appellant-State enacted Ordinance I of 1963, subsequently replaced by the...
Ram Prasad Sharma Vs. The State of Bihar [1969] INSC 160 (30 July 1969)

Judgement Date : 30 Jul 1969

Citation : 1969 Latest Caselaw 160 SC

Headnote :

The appellant faced trial for an offense under section 302 of the Indian Penal Code (I.P.C.) along with other charges related to an incident that resulted in the deaths of two individuals and injuries to several others. The accusation against the appellant was that he shot and killed one K during th...
Dhian Singh Vs. Municipal Board, Saharanpur [1969] INSC 161 (31 July 1969)

Judgement Date : 31 Jul 1969

Citation : 1969 Latest Caselaw 161 SC

Headnote :

A complaint was filed with the Magistrate based on a report from the Public Analyst indicating that the colored sweets sold by the appellant were adulterated, in accordance with section 7, in conjunction with section 16 of the Prevention of Food Adulteration Act. The trial court found the appellant...
Commissioner of Income-Tax, Excess Profits Tax, Hyderaba Vs. V. Jagan Mohan Rao & Ors [1969] INSC 162 (31 July 1969)

Judgement Date : 31 Jul 1969

Citation : 1969 Latest Caselaw 162 SC

Headnote :

The taxpayer acquired a spinning mill in 1941 from a seller who claimed to be its sole owner. In a lawsuit initiated by the seller\'s sons, the trial court ruled that the property, including the spinning mill, was the seller\'s self-acquired asset. At the time of the mill\'s purchase, an appeal agai...
Juggilal Kamlapat, Kanpur Vs. Commissioner of Income-Tax, Lucknow [1969] INSC 163 (31 July 1969)

Judgement Date : 31 Jul 1969

Citation : 1969 Latest Caselaw 163 SC

Headnote :

The assessee firm was engaged in promoting companies. It acquired all the shares of a company using borrowed funds at the prevailing market rates and shortly thereafter sold all of them for a profit. In front of the Income-tax authorities, the assessee argued that it had purchased the shares to secu...
Satyanarayana Modi Vs. The Controller of Estate Duty, Delhi and Rajasthan [1969] INSC 164 (31 July 1969)

Judgement Date : 31 Jul 1969

Citation : 1969 Latest Caselaw 164 SC

Headnote :

On April 1, 1953, P held three deposit receipts with the State Bank of Bikaner. At her request, these receipts were renewed in the joint names of herself and S (the son of her adopted son), with the stipulation that they were payable to either party or the survivor. On August 16, 1953, P executed a...
Kurapati Venkatasatyanarayana & Ors Vs. The State of Andhra Pradesh [1969] INSC 165 (1 August 1969)

Judgement Date : 01 Aug 1969

Citation : 1969 Latest Caselaw 165 SC

Headnote :

The appellant, a pulse dealer based in Vijayawada, Madras State, conducted some sales outside the State during the assessment year 1949-50. He sought exemption from sales tax for these out-of-State sales, but the Deputy Commercial Tax Officer rejected his claim. Subsequent attempts to appeal and fil...
Shyamal Chakraborty Vs. Commissioner of Police, Calcutta & ANR [1969] INSC 166 (4 August 1969)

Judgement Date : 04 Aug 1969

Citation : 1969 Latest Caselaw 166 SC

Headnote :

The petitioner was apprehended and held in custody by an order from the Commissioner of Police, Calcutta, under section 3(2) of the Preventive Detention Act, 1950. The reasons for his detention, which were provided to him, indicated that his actions were detrimental to the maintenance of \'public or...
Hindustan Steel Ltd. Vs. State of Orissa [1969] INSC 167 (4 August 1969)

Judgement Date : 04 Aug 1969

Citation : 1969 Latest Caselaw 167 SC

Headnote :

From 1954 to 1959, the appellant company was constructing its factory buildings and related structures through contractors. The appellant arranged for the production of bricks, which were sold to these contractors for the construction projects. Additionally, the appellant provided steel, cement, and...
State of Assam & ANR Vs. D.C. Choudhuri & Ors [1969] INSC 168 (7 August 1969)

Judgement Date : 07 Aug 1969

Citation : 1969 Latest Caselaw 168 SC

Headnote :

The assessee, who owned a tea estate in Assam, engaged in the cultivation, manufacturing, and sale of tea from 1948 to 1953, sold the estate on July 9, 1953. In 1961, they received a notice from the Agricultural Income-tax Officer requesting returns of their agricultural income for the assessment ye...
Star Company Limited Vs. Commissioner of Income Tax (Central) Calcutta [1969] INSC 169 (7 August 1969)

Judgement Date : 07 Aug 1969

Citation : 1969 Latest Caselaw 169 SC

Headnote :

The K Company, which served as the managing agents for the F Company, entered into an agreement with the M Company on May 21, 1952, to sell all of its shares, including certain preference and ordinary shares, to the M Company or its nominees. The appellant, a public limited company engaged in tradin...
Commissioner of Income-Tax (Central) Calcutta Vs. India Discount Co. Ltd. [1969] INSC 170 (7 August 1969)

Judgement Date : 07 Aug 1969

Citation : 1969 Latest Caselaw 170 SC

Headnote :

The assessee, who is a dealer in shares and securities, acquired certain shares that had unpaid dividends from previous years. When these shares were sold, the arrear dividends were included. The assessee received the arrear dividends and initially recorded this amount in the profit and loss appropr...
Har Govind Vs. Aziz Ahmad & ANR [1969] INSC 171 (8 August 1969)

Judgement Date : 08 Aug 1969

Citation : 1969 Latest Caselaw 171 SC

Headnote :

The first respondent entered into a contract to sell his properties to the appellant. Disputes regarding the completion of the sale were submitted to arbitration, resulting in an award that required the first respondent to execute the necessary documents for the transfer within one month of receivin...
Commissioner of Wealth-Tax, Calcutta, Nowwest Bengal Ii Vs. Tungabhadra Industries Ltd., Calcutta [1969] INSC 172 (8 August 1969)

Judgement Date : 08 Aug 1969

Citation : 1969 Latest Caselaw 172 SC

Headnote :

The respondent company was evaluated for wealth tax for the assessment years 1957-58, 1958-59, and 1959-60. In determining the net wealth of the respondent on the relevant valuation dates, the Wealth Tax Officer applied section 7(2)(a) of the Act and included the full value of the fixed assets as re...
Chanan Singh & ANR Vs. Jai Kaur [1969] INSC 173 (11 August 1969)

Judgement Date : 11 Aug 1969

Citation : 1969 Latest Caselaw 173 SC

Headnote :

S, the owner of land in a village in Punjab, passed away, leaving behind a widow and the respondent, his daughter from a previous marriage. In February 1958, the widow sold a portion of the land to the appellants, prompting the respondent to file a suit for possession through pre-emption of the sold...
Agra Electric Supply Co. Ltd. Vs. Sri Alladin & Ors [1969] INSC 174 (12 August 1969)

Judgement Date : 12 Aug 1969

Citation : 1969 Latest Caselaw 174 SC

Headnote :

Before 1951, the appellant Company had no established rules or conditions regarding the age of retirement. In 1951, the Company\'s Standing Orders were certified under the Industrial Employment (Standing Orders) Act of 1946 and came into effect. Standing Order 32 set the retirement age at 55 years....
Sales Tax Officer & ANR Vs. Sudarsanam Iyengar & Sons [1969] INSC 175 (13 August 1969)

Judgement Date : 13 Aug 1969

Citation : 1969 Latest Caselaw 175 SC

Headnote :

The respondent was assessed for sales tax in the State of Kerala for the fiscal year 1962-63 in March 1964. In December 1965, the Sales Tax Officer issued a notice under Rule 33 of the Travancore-Cochin General Sales Tax Rules, 1950, which was applicable at that time, to reopen the original assessme...
Jitendra Bahadur Singh Vs. Krishna Behari & Ors [1969] INSC 176 (13 August 1969)

Judgement Date : 13 Aug 1969

Citation : 1969 Latest Caselaw 176 SC

Headnote :

The first respondent, an elector, challenged the election of the appellant to the Lok Sabha. He alleged inter alia, in the election-petition that: (1) only one counting agent of the defeated candidate was permitted at each table where three persons were counting simultaneously, and hence, it was imp...
Kabul Singh Vs. Kundan Singh & Ors [1969] INSC 177 (13 August 1969)

Judgement Date : 13 Aug 1969

Citation : 1969 Latest Caselaw 177 SC

Headnote :

In the elections for the Punjab Legislative Council from the local authorities constituency, the appellant, who was declared elected, received one more vote than the first respondent. The first respondent contested the election of the appellant, arguing that the vote of H should be deemed void becau...
Baidyanath Panjiar Vs. Sitaram Mahto & Ors [1969] INSC 178 (13 August 1969)

Judgement Date : 13 Aug 1969

Citation : 1969 Latest Caselaw 178 SC

Headnote :

Sub-section (3) of section 23 states that no directive for adding names to the electoral roll of a constituency can be issued after the deadline for submitting nominations for an election in that constituency and before the election is completed.The appellant\'s election to the Bihar Legislative Cou...
B.P. Maurya Vs. Prakash Vir Shastri & Ors [1969] INSC 180 (14 August 1969)

Judgement Date : 14 Aug 1969

Citation : 1969 Latest Caselaw 180 SC

Headnote :

The appellant contested the election of the respondent, alleging that the respondent engaged in various corrupt practices, including making false statements about the appellant\'s personal character. The High Court found the allegations unproven and dismissed the appeal.HELD: The provisions in subse...
Om Prakash Vs. Lalchand & ANR [1969] INSC 181 (14 August 1969)

Judgement Date : 14 Aug 1969

Citation : 1969 Latest Caselaw 181 SC

Headnote :

The initial respondent was the victorious candidate from an assembly constituency in Hissar District, Haryana, during the mid-term elections held in May 1968. The appellant, one of the defeated candidates, filed an election petition citing several grounds for support: (1) that the poster marked as E...
Khetrabasi Samal Vs. State of Orissa [1969] INSC 182 (14 August 1969)

Judgement Date : 14 Aug 1969

Citation : 1969 Latest Caselaw 182 SC

Headnote :

A first information report was filed with the police against the appellants and several others—totaling ten individuals—for their involvement in an assault that resulted in injury to the victim. Following the police report, the Magistrate acknowledged the case. Subsequently, more than six days a...
Mackinnon Mackenzie & Co. Pvt. Ltd. Vs. Ibrahim Mahommed Issak [1969] INSC 183 (14 August 1969)

Judgement Date : 14 Aug 1969

Citation : 1969 Latest Caselaw 183 SC

Headnote :

S, who worked as a deckhand on a ship, was reported missing while on board. The respondent submitted a claim under section 3 of the Workmen\'s Compensation Act, seeking compensation for S\'s death, which he believed resulted from a personal injury sustained in an accident related to his employment....
Ranganatha Reddiar Vs. The State of Kerala [1969] INSC 184 (14 August 1969)

Judgement Date : 14 Aug 1969

Citation : 1969 Latest Caselaw 184 SC

Headnote :

A complaint was made against the appellant, who possessed a wholesaler\'s license, alleging that he had stored and sold compounded asafoetida that was found to be adulterated. The appellant argued that he had acquired the asafoetida from a distributor in sealed packets, and the cash memo provided by...
Ouseph Varghese Vs. Joseph Aley & Ors [1969] INSC 185 (18 August 1969)

Judgement Date : 18 Aug 1969

Citation : 1969 Latest Caselaw 185 SC

Headnote :

The plaintiff, as the original owner of the properties in question, sold them to the 1st defendant, who was the husband of the 2nd defendant. The plaintiff claims that in addition to the written sale deed, there was an oral agreement between him and the 1st defendant, wherein the latter agreed to re...
Municipal Council Raipur & ANR Vs. State of Madhya Pradesh [1969] INSC 186 (18 August 1969)

Judgement Date : 18 Aug 1969

Citation : 1969 Latest Caselaw 186 SC

Headnote :

The appellant, the Municipal Council, owned transport vehicles that were utilized for maintaining public health within the Municipality by transporting night soil and refuse, as well as distributing water.The Council employed 50 transport workers. However, it had not registered as mandated by sectio...
K.C. Nambiar Vs. The Iv Judge of The Court of Small Causes, Madras & Ors [1969] INSC 187 (18 August 1969)

Judgement Date : 18 Aug 1969

Citation : 1969 Latest Caselaw 187 SC

Headnote :

According to section 4 of the Madras Buildings (Lease & Rent Control) Act, 1960, the fair rent for any non-residential building is determined based on the total cost of the building. Subsection 3(b) specifies that this total cost comprises three elements: (i) the construction cost calculated \"accor...
Kalanka Devi Sansthan Vs. Maharashtra Revenue Tribunal, Nagpurl & Ors [1969] INSC 188 (19 August 1969)

Judgement Date : 19 Aug 1969

Citation : 1969 Latest Caselaw 188 SC

Headnote :

The appellant, Sansthan, a private religious trust, primarily generated its income from agricultural land that was endowed to it.The fourth respondent was a tenant of a portion of this land. In January 1961, a notice was issued to him on behalf of the appellant under section 38 of the Bombay Tenancy...
Maula Bux Vs. Union of India [1969] INSC 189 (19 August 1969)

Judgement Date : 19 Aug 1969

Citation : 1969 Latest Caselaw 189 SC

Headnote :

The appellant entered into a contract with the respondent to provide certain goods and paid a specified amount as security for the proper execution of the contract. It was agreed that this amount would be forfeited if the appellant failed to fulfill his obligations under the contract. When the appel...
Pratap Singh Vs. Preetam Singh & ANR [1969] INSC 190 (19 August 1969)

Judgement Date : 19 Aug 1969

Citation : 1969 Latest Caselaw 190 SC

Headnote :

The appellant and the respondent were engaged in three businesses located in Pipliya, Madhya Pradesh, Bombay, and Nagpur. Disputes concerning their partnership were submitted to an arbitrator. After failing to complete the arbitration within four months, the arbitrator sought an extension of time fr...
Kanpur Nagar Mahapalika Vs. M/S Narain Das Haribansh [1969] INSC 191 (20 August 1969)

Judgement Date : 20 Aug 1969

Citation : 1969 Latest Caselaw 191 SC

Headnote :

The appellant entered into a contract with the respondent for specific construction work in Kanpur, which included an arbitration agreement between the two parties.In 1946, the respondent initiated a lawsuit seeking payment for amounts owed by the appellant related to final bills. However, at the re...
Ahmed G.H. Ariff & Ors Vs. Commissioner of Wealth Tax, Calcutta [1969] INSC 192 (20 August 1969)

Judgement Date : 20 Aug 1969

Citation : 1969 Latest Caselaw 192 SC

Headnote :

A Hanafi Muslim established a wakf-alal-aulad, designating himself as the sole Mutwalli, with the provision that upon his death, his widow and sons would serve as joint Mutawallis.The wakf was intended to benefit the settler\'s wife, children, and their descendants, with each receiving a predetermin...
Budhan Singh & ANR Vs. Nabi Bux & ANR [1969] INSC 193 (20 August 1969)

Judgement Date : 20 Aug 1969

Citation : 1969 Latest Caselaw 193 SC

Headnote :

The respondents, who are the Ryots of the appellants, were granted a village site by the appellants\' ancestors over sixty years ago, where they built their homes.During the riots of 1947, the respondents temporarily left the village for safety and returned in 1949, only to discover that their resid...
Sitabai & ANR Vs. Ram Chandra [1969] INSC 194 (20 August 1969)

Judgement Date : 20 Aug 1969

Citation : 1969 Latest Caselaw 194 SC

Headnote :

Two brothers owned ancestral properties, which included a house and tenancy rights to agricultural land. The elder brother passed away in 1930, leaving behind a widow, the first appellant. She continued to live with the younger brother and had an illegitimate son with him, the respondent. In March 1...
Nazeeria Motor Service Vs. State of Andhra Pradesh & ANR [1969] INSC 195 (21 August 1969)

Judgement Date : 21 Aug 1969

Citation : 1969 Latest Caselaw 195 SC

Headnote :

The appellants, who are operators of motor transport, contested the rise in the surcharge on fares and freight imposed by the Andhra Pradesh Motor Vehicles (Taxation of Passengers and Goods) Amendment and Validation Act, 1961. They argued that: (i) the Act was neither regulatory nor compensatory in...
Municipal Corporation Vs. Sri Niyamatullaii S/O Masitulla [1969] INSC 196 (21 August 1969)

Judgement Date : 21 Aug 1969

Citation : 1969 Latest Caselaw 196 SC

Headnote :

The respondent, an employee of the appellant-Municipality, initiated a lawsuit to declare his dismissal unlawful, arguing that the dismissal order was not issued by the Municipal Commissioner as mandated by section 13 of the Indore Municipal Act, but rather by an individual named G, who was temporar...
Kavalappara Kottarathil Kochunni Alias Moopil Nair Vs. Kavalappara Kottarathil Parvathi Nethiar [1969] INSC 197 (21 August 1969)

Judgement Date : 21 Aug 1969

Citation : 1969 Latest Caselaw 197 SC

Headnote :

Defendant No. 1 was the Sthanee of the Kavalappara estate, which was an impartible estate governed by Marumakkathayam law.The plaintiffs sought maintenance based on a family custom that entitled them to a share of the entire income from the Sthanam. They claimed both past maintenance and future main...
Commissioner of Income-Tax, Calcutta Vs. Shaila Behari Lal Singha [1969] INSC 198 (21 August 1969)

Judgement Date : 21 Aug 1969

Citation : 1969 Latest Caselaw 198 SC

Headnote :

The assessee was a shareholder in a company. The Income-tax Appellate Tribunal posed three questions to the High Court: (i) whether the amount distributed to the assessee from the land acquisition compensation received by the company constituted a \'dividend\' as defined in section 2(6A) of the Inco...
General Manager, North East Frontierrailway Vs. Sachindra Nath Sen [1969] INSC 199 (22 August 1969)

Judgement Date : 22 Aug 1969

Citation : 1969 Latest Caselaw 199 SC

Headnote :

The respondent\'s employment as an Assistant Traffic Superintendent with the North East Frontier Railway was terminated after one month\'s notice in accordance with Rule 148 of the Indian Railway Establishment Code, effective December 2, 1957. An appeal to the General Manager was deemed not permissi...
Surat Singh Vs. Kishori Lal & Ors [1969] INSC 200 (22 August 1969)

Judgement Date : 22 Aug 1969

Citation : 1969 Latest Caselaw 200 SC

Headnote :

The Delhi Development Authority was established under section 3 of the Delhi Development Act, 1957. Two members of the Authority are to be representatives from the Municipal Corporation of Delhi, elected by the Councillors and Aldermen of the Corporation from among themselves. Rule 3(1) of the Delhi...
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