Caselaw | Supreme Court Judgements of 1971

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Commissioner of Income Tax, Madhya Pradesh, Nagpur Vs. Hukamchand Mohanlal [1971] INSC 251 (17 September 1971)

Judgement Date : 17 Sep 1971

Citation : 1971 Latest Caselaw 251 SC

Income Tax Act, 1961

Headnote :

The taxpayer, who inherited her deceased husband\'s business, was proposed to be taxed under section 41(1) of the Income-tax Act, 1961, concerning a specific amount she received as a remission of sales tax that had been collected from her husband. The issue at hand was whether this amount was subjec...

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Commissioner of Income Tax, Bombay Vs. West Coast Paper Mills Ltd. [1971] INSC 252 (17 September 1971)

Judgement Date : 17 Sep 1971

Citation : 1971 Latest Caselaw 252 SC

Headnote :

The assessee, a public limited company, distributed dividends to preference shareholders for the three preceding years, utilizing profits from the accounting year that ended on June 30, 1960.The assessee did not withhold any tax at source from the declared dividends. The company argued that these di...

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State Bank of India Vs. R. K. Jain & Ors [1971] INSC 253 (17 September 1971)

Judgement Date : 17 Sep 1971

Citation : 1971 Latest Caselaw 253 SC

Industrial Disputes Act, 1947

Headnote :

The initial respondent served as a Money Tester at the appellant bank and was assigned to oversee the transfer of unissuable notes from the bank\'s branch to the Notes Cancellation and Verification Section of the Reserve Bank of India for destruction. Following allegations that he intentionally remo...

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Sita Ram Goel Vs. Sukhnandi Dayal & ANR [1971] INSC 254 (20 September 1971)

Judgement Date : 20 Sep 1971

Citation : 1971 Latest Caselaw 254 SC

Headnote :

The respondent, who was the landlord of the appellant, secured a decree for eviction and damages against the appellant. On July 19, 1960, the respondent submitted an execution application. In response, the appellant filed objections by initiating proceedings under Order 21, Rule 2(2) of the Civil Pr...

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Commissioner of Sales Tax, Madhya Pradesh Vs. M/S. Amarnath Ajitkumar of Bhind, Madhyapradesh [1971] INSC 255 (20 September 1971)

Judgement Date : 20 Sep 1969

Citation : 1971 Latest Caselaw 255 SC

Central Sales Tax Act, 1956

Headnote :

Section 12(1) of the Madhya Bharat Sales Tax Act, Samv. 2007 restricts the Commissioner of Sales Tax from revising an assessment order that was issued more than two years prior. In contrast, section 39(2) of the Madhya Pradesh Sales Tax Act, 1959, which became effective on April 1, 1959, and repeale...

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Commissioner of Gift Tax. Kerala Vs. Gheevarghese. Travancore Timbers & Products, Kottayam [1971] INSC 256 (20 September 1971)

Judgement Date : 20 Sep 1971

Citation : 1971 Latest Caselaw 256 SC

Headnote :

The taxpayer was the sole owner of a timber and timber products business. On August 1, 1963, he transformed his sole proprietorship into a partnership through a partnership deed. The partnership included the taxpayer and his two daughters. The total capital for the partnership was set at Rs. 4,00,00...

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State of Madhya Pradesh & Ors Vs. Shyama Charan Shukla [1971] INSC 257 (22 September 1971)

Judgement Date : 22 Sep 1971

Citation : 1971 Latest Caselaw 257 SC

Madhya Pradesh General Sales Tax Act, 1958
States Reorganisation Act, 1956

Headnote :

The respondent was assessed for sales tax under the Madhya Pradesh General Sales Tax Act, 1958 for the period from October 1, 1953, to December 26, 1958, concerning sales of manganese ore, including sales from mines located in two districts of the former State of Madhya Pradesh, which were transferr...

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Commissioner of Income Tax, Assam, Tripura,Manipur & Nagala Vs. M/S. Rameshwari Lal Sanwarmal [1971] INSC 258 (22 September 1971)

Judgement Date : 22 Sep 1971

Citation : 1971 Latest Caselaw 258 SC

Headnote :

In relation to the assessment year 1955-56, the Income Tax Officer issued a notice under section 22(2) of the Income-tax Act, 1922 to S, who was classified as an individual. S submitted a return as the karta of his Hindu Undivided Family (H.U.F.). The Income Tax Officer subsequently issued an ex-par...

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Commissioner of Income Tax, Madras Vs. M/S. Khoday Eswarsa & Sons [1971] INSC 259 (22 September 1971)

Judgement Date : 22 Sep 1971

Citation : 1971 Latest Caselaw 259 SC

Headnote :

In the income tax proceedings concerning the taxable income reported by the respondent in its return, two items were added among others based on the assertion of illicit alcohol sales and improper accounting of certain sales.Subsequently, the Income-tax Officer from the Special Investigation Circle...

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Mohini Thapar (Dead) By L. Rs. Vs. C.I.T. (Central) Calcutta & Ors [1971] INSC 260 (23 September 1971)

Judgement Date : 23 Sep 1971

Citation : 1971 Latest Caselaw 260 SC

Headnote :

The taxpayer gifted certain assets to his wife, who then used those gifts to buy shares and make investments. The issue at hand is whether the dividends earned and the interest received qualify as income \"from assets transferred directly or indirectly\" by the taxpayer to his wife, as defined in se...

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Bharat Barrel & Drum Mfg. Co. Ltd. & ANR Vs. Employees State Insurance Corporation [1971] INSC 261 (23 September 1971)

Judgement Date : 23 Sep 1971

Citation : 1971 Latest Caselaw 261 SC

The Union of India Vs. Ram Kanwar & Ors [1961] INSC 255 (29 August 1961)

Headnote :

Exercising the authority granted by section 96(1)(b) of the Employees\' State Insurance Act, 1948, which allows for the \"prescription by rule of the procedure to be followed in proceedings\" before the Insurance Court, the State Government established rule 17, which sets a limitation period of twel...

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Commissioner of Income-Tax (Central), New Delhi Vs. M/S. S. Zoraster & Company [1971] INSC 262 (24 September 1971)

Judgement Date : 24 Sep 1971

Citation : 1971 Latest Caselaw 262 SC

Section 50. Performance in manner or at time prescribed or sanctioned by promise

Headnote :

The Government of India paid for the goods supplied by the assessee using cheques. These cheques, drawn on the Reserve Bank of India in Bombay, were received by the assessee in Jaipur, which is outside the taxable territories. The High Court, upon reference, addressed whether the amounts represented...

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Commissioner of Income-Tax, Bangalore Vs. C. M. Jaffar Khan [1971] INSC 263 (24 September 1971)

Judgement Date : 24 Sep 1971

Citation : 1971 Latest Caselaw 263 SC

Headnote :

The taxpayer was a partner in a registered firm that submitted its income tax return for the period ending June 30, 1949, under the Mysore Income-tax Act of 1923, and an assessment was conducted accordingly. On March 15, 1950, the taxpayer filed his individual income tax return, which included his s...

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Gurcharan Dass Vaid Vs. State of Punjab & Ors [1971] INSC 264 (24 September 1971)

Judgement Date : 24 Sep 1971

Citation : 1971 Latest Caselaw 264 SC

States Reorganisation Act, 1956

Headnote :

The appellant served as an Assistant Grade Clerk in the Police Department of Punjab before the reorganization, while the 4th respondent held a similar position in PEPSU and was senior to the appellant. During the reorganization of the states, a provisional list of employees in Punjab was created in...

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M/S. Basti Sugar Nulls Co. Ltd. & Ors Vs. Commissioner of Income-Tax, Delhi & Rajasthan [1971] INSC 265 (24 September 1971)

Judgement Date : 24 Sep 1971

Citation : 1971 Latest Caselaw 265 SC

Headnote :

The three appellant companies were under the control of G, who also controlled another company acting as the selling agent for these appellants. The issue in the income tax proceedings was whether the commission paid to the selling agent could be deducted. Initially, during the assessments for 1947-...

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Shekhawati General Traders Ltd. Vs. Income Tax Officer, Company Circle I, Jaipur [1971] INSC 266 (4 October 1971)

Judgement Date : 04 Oct 1971

Citation : 1971 Latest Caselaw 266 SC

Income Tax Act, 1961

Headnote :

In 1949, the assessee company purchased ordinary shares of another company, each with a face value of Rs. 10/-. From this investment, the assessee received several bonus shares.In 1961, the assessee also acquired additional rights shares from the same company.During the assessment year 1962-63, the...

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Morvi Industries Ltd. Vs. Commissioner of Income Tax (Central) Calcutta [1971] INSC 267 (5 October 1971)

Judgement Date : 05 Oct 1971

Citation : 1971 Latest Caselaw 267 SC

Headnote :

The appellant, a limited company, acted as the managing agent for another company. According to their agreement, the appellant was entitled to receive a fixed monthly office allowance and commissions at specified rates based on net profits, as well as purchases and sales of cotton and yarn. The acco...

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M. K. Balakrishnan Menon Vs. Asstt. Controller of Estate Duty-Cum-I.T.O. Ernakulam [1971] INSC 268 (5 October 1971)

Judgement Date : 05 Oct 1971

Citation : 1971 Latest Caselaw 268 SC

Headnote :

One T, who was the third Sthanamdar of a family, passed away in 1960. The Sthanam held several properties in his personal name. Following his death, various members of the Tarwad initiated a suit for the partition of the Sthanam. The appellant was appointed as the receiver of the properties associat...

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Commissioner of Income Tax, Gujarat Vs. M/S. S. C. Kothari [1971] INSC 269 (5 October 1971)

Judgement Date : 05 Oct 1971

Citation : 1971 Latest Caselaw 269 SC

Forward Contracts (Regulation) Act, 1952
Section 23. What consideration and objects are lawful, and what not

Headnote :

Section 15(4) of the Forward Contracts (Regulation) Act, 1952 was established to safeguard the public from the unethical practices of members of recognized associations, particularly in situations where their roles as agents conflict with their personal interests. The Parliament mandated that a writ...

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Narinder Chand Hem Raj & Ors Vs. Lt. Governor, Administrator, Union Territory, Himachal Prade [1971] INSC 270 (5 October 1971)

Judgement Date : 05 Oct 1971

Citation : 1971 Latest Caselaw 270 SC

Punjab General Sales Tax Act, 1948
Punjab General Sales Tax Act, 1948

Headnote :

According to the Punjab General Sales Tax Act, 1948, sales tax was not applicable to goods listed in the first column of Schedule B of the Act, with certain conditions and exceptions. Until August 31, 1966, Indian made foreign liquor was included in Schedule B. However, on that date, the Government...

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Inspector Assistant Commissioner of Agricultural Income Tax Vs. V.K. Ramunni Panikkar [1971] INSC 271 (5 October 1971)

Judgement Date : 05 Oct 1971

Citation : 1971 Latest Caselaw 271 SC

Hindu Succession Act, 1956

Headnote :

Section 7(3) of the Hindu Succession Act, 1956, establishes a legal fiction that the Sthanam property is considered to be divided among the sthani and the members of his tarwad at the moment just before the sthani\'s death. The members of the tarwad acquire the property as co-owners rather than as h...

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Lalta Prasad Khinni Lal Vs. Asstt. Commr. (Judl.) Sales Tax, Kanpur & ANR [1971] INSC 272 (6 October 1971)

Judgement Date : 06 Oct 1971

Citation : 1971 Latest Caselaw 272 SC

Headnote :

The appellant was a Hindu undivided family engaged in the oil manufacturing business. For the assessment year 1963-64, the appellant submitted its quarterly returns under the U.P. Sales Tax Act, 1948. The Sales Tax Officer conducted an assessment that increased the turnover, leading to a higher tax...

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V. Venugopala Varma Rajah Vs. Commissioner, Agricultural Income Tax, Trivandrum, Kerala [1971] INSC 273 (6 October 1971)

Judgement Date : 06 Oct 1971

Citation : 1971 Latest Caselaw 273 SC

Headnote :

The assessee was a Hindu undivided family, with the appellant serving as the Karnavan. This family owned agricultural land. A family settlement was reached among all living members, which allocated certain properties to some male members but did not specify how these properties would be inherited. T...

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J.& K., Himachal Pradesh Vs. Prabhu Dayal [1971] INSC 274 (6 October 1971)

Judgement Date : 06 Oct 1971

Citation : 1971 Latest Caselaw 274 SC

Headnote :

The assessee played a key role in identifying Kankar deposits in the former Jind State. He facilitated an agreement between an individual named S and the State of Jind, granting S exclusive rights to manufacture cement within the State. This agreement, established on April 2, 1938, was initially set...

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State of Bihar Vs. Oriental Coal Co. Ltd. [1971] INSC 275 (6 October 1971)

Judgement Date : 06 Oct 1971

Citation : 1971 Latest Caselaw 275 SC

Constitution of India

Headnote :

The respondent company\'s registered office was located in Calcutta. It was a registered dealer under the Bihar Sales Tax Act of 1947 and issued cheques to the appellant-State for sales tax amounts due for the years 1950-51, 1951-52, and 1952-53 from a Calcutta bank, which were subsequently encashed...

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Luka Mathai Vs. Neelakanta Iyer Subramonia Iyer [1971] INSC 276 (6 October 1971)

Judgement Date : 06 Oct 1971

Citation : 1971 Latest Caselaw 276 SC

Headnote :

The loans issued under the Travancore Land Improvement and Agricultural Loans Regulation IX of 1094, along with any interest and associated charges, can be collected from borrowers as arrears of land revenue in accordance with clause (a) of section 7(1) of the Regulation, or through any of the other...

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State of Tamil Nadu Vs. Kannan Devan Mills Produce Co. Ltd. [1971] INSC 277 (7 October 1971)

Judgement Date : 07 Oct 1971

Citation : 1971 Latest Caselaw 277 SC

Headnote :

The respondent-assessee is a limited company engaged in tea planting, with part of its tea estates located in Kerala and the other part in Tamil Nadu.The assessee claims that the estate operates as a single unit with one factory, maintaining common accounts for the entire estate.For the assessment y...

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Khaidem Ibocha Singh Vs. State of Manipur [1971] INSC 278 (8 October 1971)

Judgement Date : 08 Oct 1971

Citation : 1971 Latest Caselaw 278 SC

Constitution of India
Indian Penal Code, 1860 (IPC)
Preventive Detention Act, 1950

Headnote :

The petitioners were held under detention orders issued in accordance with the Orissa Preventive Detention Act of 1970, and they received the reasons for their detention on the same day. They submitted a representation to the State Government, which was rejected 17 days later. The petitioners contes...

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Jagannath Vs. Authorised Officer, Land Reforms & Ors [1971] INSC 279 (11 October 1971)

Judgement Date : 11 Oct 1971

Citation : 1971 Latest Caselaw 279 SC

Bombay Tenancy and Agricultural Lands Act, 1948
Bombay Tenancy and Agricultural Lands Act, 1948
Constitution of India
Government of India Act, 1935
Motor Vehicles Act, 1939

Headnote :

The Madras Land Reforms (Fixation of Ceiling on Land) Act, 1961, was enacted to establish a ceiling on agricultural land holdings and address related matters in the State of Madras. Its validity was previously contested in this Court through writ petitions, arguing that its provisions infringed upon...

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K. D. Kamath & Co Vs. C.I.T., Bangalore [1971] INSC 280 (11 October 1971)

Judgement Date : 11 Oct 1971

Citation : 1971 Latest Caselaw 280 SC

Indian Partnership Act, 1932
Indian Partnership Act, 1932
Section 27. Agreement in restraint of trade, void

Headnote :

The appellant was a partnership firm made up of six partners, established by a document dated March 20, 1959, although the business operations had already begun on October 1, 1958. The partnership was registered under the Indian Partnership Act of 1932 around August 11, 1959. For the assessment year...

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C.I.T. Andhra Pradesh Vs. C. P. Sarathy Mudaliar [1971] INSC 281 (12 October 1971)

Judgement Date : 12 Oct 1971

Citation : 1971 Latest Caselaw 281 SC

Headnote :

The assessee was a Hindu undivided family consisting of three members: S and his two sons, who were shareholders in a private limited company that did not fall under the category of a company with substantial public interest as defined by section 23A of the Income-tax Act, 1922. During the accountin...

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Mishrilal Jain Vs. District Magistrate, Kamrup & Ors [1971] INSC 282 (14 October 1971)

Judgement Date : 14 Oct 1971

Citation : 1971 Latest Caselaw 282 SC

Motilal Jain Vs. State of Bihar & Ors [1968] INSC 83 (27 March 1968)

Headnote :

The petitioner was a salt dealer in Assam.Due to unprecedented flooding, there was a severe shortage of salt in the state. Although there was no existing law governing its distribution and sale, the Deputy Commissioner, after consulting with local Chamber of Commerce representatives, established a c...

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C.I.T. West Bengal Ii, Calcutta Vs. Coal Shipment (P) Ltd. [1971] INSC 283 (14 October 1971)

Judgement Date : 14 Oct 1971

Citation : 1971 Latest Caselaw 283 SC

Headnote :

According to an agreement between the assessee-respondent and another firm, L & Co., L agreed to assist the respondent in obtaining coal for export whenever requested and to refrain from exporting any coal while the agreement was in effect. L supplied various amounts of coal to the respondent, who m...

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Ramesh Chandra Vs. State of U.P [1971] INSC 284 (14 October 1971)

Judgement Date : 14 Oct 1971

Citation : 1971 Latest Caselaw 284 SC

CrPC Section 12. Chief Judicial Magistrate and Additional Chief Judicial Magistrate, etc

Headnote :

The appellant acted as a surety in the court of a Sub-Divisional Magistrate, committing to produce a truck \"whenever ordered by the court\". He received a notice from another Sub-Divisional Magistrate in the same district to produce the truck, but when he failed to do so, the Magistrate ordered the...

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Naraindas Vs. Vallabhdas & Ors [1971] INSC 285 (15 October 1971)

Judgement Date : 15 Oct 1971

Citation : 1971 Latest Caselaw 285 SC

Headnote :

In 1933, an arbitration award granted D a maintenance allowance that could be enforced against the property assigned to the appellant, his brothers, and their mother. When the allowance was not paid, D obtained a decree for the sale of houses owned by the appellant and his brothers. The properties w...

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Col. His Highness Raja Sir Harinder Singh Brar Bans Bahadur Vs. Commssioner of Income-Tax, Punjab & Ors [1971] INSC 286 (15 October 1971)

Judgement Date : 15 Oct 1971

Citation : 1971 Latest Caselaw 286 SC

Code of Civil Procedure, 1908 (CPC)
Criminal Laws
Gwalior

Headnote :

The appellant, who was the leader of a former princely state, contested the tax assessments levied against him for the fiscal years 1946-47 and 1947-48 concerning his personal income generated in British India. He argued that, as a Ruler, he was exempt from taxation on all sources of income. The iss...

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Col. H. H. Sir Harinder Singh Vs. C.I.T. Punjab, Haryana, J.& K. & Himachal Pradesh [1971] INSC 287 (15 October 1971)

Judgement Date : 15 Oct 1971

Citation : 1971 Latest Caselaw 287 SC

Headnote :

The appellant established a trust in 1955 by transferring certain securities to a bank, which acted as the trustee. One of the trust\'s beneficiaries was the appellant\'s minor daughter, M. The income generated for M from the trust during the assessment years 1957-58, 1958-59, 1959-60, and 1960-61 w...

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Shamrao Vithal Co-Operative Bank Ltd. Vs. Kasargod Pandhuranga Mallya [1971] INSC 288 (21 October 1971)

Judgement Date : 21 Oct 1971

Citation : 1971 Latest Caselaw 288 SC

Co-operative Societies Act, 1912

Headnote :

The appellant was a cooperative society registered in Bombay under the Bombay Co-operative Societies Act of 1925.Its head office was located in Bombay, with a branch in Mangalore. Since the appellant\'s objectives extended beyond a single state, it was regulated by the Multi-Unit Cooperative Societi...

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Mohammad Khan & Ors Vs. State of Madhya Pradesh [1971] INSC 289 (21 October 1971)

Judgement Date : 21 Oct 1971

Citation : 1971 Latest Caselaw 289 SC

Indian Penal Code, 1860 (IPC)
IPC Section 106. Right of private defence against deadly assault when there is risk of harm to innocent person

Headnote :

The inhabitants of village S, all of whom were Muslims, were split into two factions. Their relationship was severely strained, leading one group to leave and establish a new village named NS. The original village S was subsequently referred to as JS. Despite the relocation, the differences between...

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Ram Bharosey Lal Krishan Kumar Vs. State of U.P. & Ors [1971] INSC 290 (21 October 1971)

Judgement Date : 20 Oct 1971

Citation : 1971 Latest Caselaw 290 SC

Central Sales Tax Act, 1956

Headnote :

According to section 3AA of the Uttar Pradesh Sales Tax Act, 1948, \"notwithstanding anything in sections 3 or 3A,\" a tax on the turnover of the specified goods was only applicable at the point of sale from a dealer to the consumer.Later, section 3D was added to the Act, allowing for the imposition...

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Sita Ram Bishambher Dayal & Ors Vs. State of U.P. & Ors [1971] INSC 291 (21 October 1971)

Judgement Date : 21 Oct 1971

Citation : 1971 Latest Caselaw 291 SC

Headnote :

The appellants are traders in Rab. The State Government imposed a purchase tax on their transactions involving Rab under section 3D(1) of the U.P. Sales Tax Act, 1948. This section stipulates that for each assessment year, a tax shall be levied on the turnover of the first purchases made by a dealer...

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Union of India Vs. H. S. Dhillon [1971] INSC 292 (21 October 1971)

Judgement Date : 21 Oct 1971

Citation : 1971 Latest Caselaw 292 SC

Constitution of India
Government of India Act, 1935
Wealth Tax Act, 1957

Headnote :

Section 3 of the Wealth Tax Act, 1957 establishes a tax on the capital value of an assessee\'s net wealth. According to the Act, net wealth is defined as the total value of all the assessee\'s assets, calculated as specified in the Act, minus the total value of all debts (with certain exceptions) ow...

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Sashi Bhushan Vs. Prof. Balraj Madhok & Ors [1971] INSC 293 (22 October 1971)

Judgement Date : 22 Oct 1971

Citation : 1971 Latest Caselaw 293 SC

Code of Civil Procedure, 1908 (CPC)

Jitendra Bahadur Singh Vs. Krishna Behari & Ors [1969] INSC 176 (13 August 1969)
Ram Sewak Yadav Vs. Hussain Kamil Kidwai & Ors [1964] INSC 6 (17 January 1964)

Headnote :

In the most recent general election for the Lok Sabha, the appellants were declared the winners, while the respondents, who were unsuccessful candidates, contested the legitimacy of the election, claiming that the ruling party had engaged in electoral fraud. The respondents alleged that numerous bal...

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Ellerman Lines Ltd. Vs. C.I.T. West Bengal, Calcutta [1971] INSC 294 (22 October 1971)

Judgement Date : 22 Oct 1971

Citation : 1971 Latest Caselaw 294 SC

Headnote :

In a circular issued in 1962 by the Central Board of Revenue under section 5(8) of the Indian Income-tax Act, 1922, assessing authorities were instructed to allow British Shipping Companies to choose to be assessed based on a ratio certificate provided by U.K. authorities concerning their income or...

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Union of India Vs. Sardar Bahadur [1971] INSC 295 (29 October 1971)

Judgement Date : 29 Oct 1971

Citation : 1971 Latest Caselaw 295 SC

Indian Penal Code, 1860 (IPC)

Headnote :

Following the acquittal of the respondent, a section officer in the Ministry of Industry and Commerce, in a criminal case, an inquiry was conducted under rule 15 of the Central Civil Services (Classification, Control and Appeal) Rules, 1957, based on three charges against him. During the inquiry, st...

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Iyanahalli Bakkappa & Sons. Vs. State of Mysore [1971] INSC 296 (29 October 1971)

Judgement Date : 29 Oct 1971

Citation : 1971 Latest Caselaw 296 SC

Headnote :

The appellant reported a total turnover of Rs. 13,04,097 for the assessment year 1959-60 concerning the purchase of safety matches and sought exemption on the entire turnover, arguing that it constituted a subsequent sale from dealers within the State of Mysore. During the relevant assessment year,...

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Madhusudan Gordhandas & Co. Vs. Madhu Woollen Industries Pvt. Ltd. [1971] INSC 297 (29 October 1971)

Judgement Date : 29 Oct 1971

Citation : 1971 Latest Caselaw 297 SC

Headnote :

The appellants submitted a petition to wind up the respondent company based on several grounds: (1) the company was unable to settle its debts owed to the appellants, (2) the company recorded a significantly lower amount of indebtedness in its financial statements, (3) the company had outstanding de...

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Railway Board. Vs. A. Pitchumani [1971] INSC 298 (29 October 1971)

Judgement Date : 29 Oct 1971

Citation : 1971 Latest Caselaw 298 SC

Constitution of India

Headnote :

Rule 2046 (F.R. 56) of the Indian Railway Fundamental Rules was revised on January 11, 1967, with a new provision. According to clause (b) of the updated Rule 2046, any ministerial railway employee who joined government service on or before March 31, 1938, and met the criteria outlined in sub-clause...

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Salar Jung Sugar Nulls Ltd. Vs. State of Mysore & Ors [1971] INSC 299 (1 November 1971)

Judgement Date : 01 Nov 1971

Citation : 1971 Latest Caselaw 299 SC

Defence of India Act, 1962
Essential Commodities Act, 1955
Essential Commodities Act, 1955
Section 15. Coercion defined

Headnote :

According to the Mysore Act 11 of 1961, which took effect on October 1, 1961, sugarcane was added as Serial No. 11-A in the Third Schedule of the Mysore Sales Tax Act of 1957. This amendment resulted in the appellants being liable for tax on their purchase of sugarcane. The High Court dismissed thei...

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State of Assam & ANR Vs. S. N. Sen & ANR [1971] INSC 300 (3 November 1971)

Judgement Date : 03 Nov 1971

Citation : 1971 Latest Caselaw 300 SC

Constitution of India

Headnote :

Respondent No. 1, who is part of the Assam Judicial Service, was confirmed in the Judicial Service (Junior) Grade I for the position of Sub-Judge by the High Court of Assam and Nagaland. However, the Accountant General of Nagaland objected to this confirmation, arguing that according to Rule 5(iv) o...

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