Caselaw | Supreme Court Judgements of september 1972

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Apren Joseph Alias Current Kunjukunju & Ors Vs. The State of Kerala [1972] INSC 202 (1 September 1972)

Judgement Date : 01 Sep 1972

Citation : 1972 Latest Caselaw 202 SC

CrPC Section 342. Power to order court
Indian Penal Code, 1860 (IPC)
IPC Section 143. Punishment
IPC Section 149. Every member of unlawful assembly guilty of offence committed in prosecution of common object
IPC Section 302. Punishment for murder
IPC Section 324. Voluntarily causing hurt by dangerous weapons or means

Thulia Kali Vs. The State of Tamil Nadu [1972] INSC 64 (25 February 1972)

Headnote :

In Criminal Appeal No. 263 of 1971, the trial court acquitted accused Nos. 6 to 10; however, the High Court overturned this acquittal and convicted them under Sections 302/149 and 148 of the Indian Penal Code (I.P.C.). In Criminal Appeal No. 300 of 1971, accused Nos. 1 to 5 were convicted under Sect...

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The State of Tamil Nadu Vs. Madurai South India Corporation (P) Ltd. [1972] INSC 203 (1 September 1972)

Judgement Date : 01 Sep 1972

Citation : 1972 Latest Caselaw 203 SC

Constitution of India

Headnote :

The respondent is a registered dealer with its main office located in Madras and has branches throughout Tamil Nadu, as well as in certain areas of Kerala and Andhra Pradesh. From the years 1960-61 to 1964-65 and 1966-67, the respondent engaged in the sale of various goods, including cloth and yarn,...

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G. Narasimhan & Ors Vs. T. V. Chokkappa [1972] INSC 204 (4 September 1972)

Judgement Date : 04 Sep 1972

Citation : 1972 Latest Caselaw 204 SC

CrPC Section 198. Prosecution for offences against marriage
Indian Penal Code, 1860 (IPC)
IPC Section 499. Defamation
IPC Section 500. Punishment for defamation
IPC Section 501. Printing or engraving matter known to be defamatory

Headnote :

The Dravida Kazhagam organized and sponsored a conference.However, the conference operated as an independent entity with its own organization and office, where all related correspondence was managed, and it had its own Secretaries.The conference adopted several resolutions. One of the resolutions wa...

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M/S. Krishnamurthi & Co. Vs. State of Madras & ANR [1972] INSC 205 (5 September 1972)

Judgement Date : 05 Sep 1972

Citation : 1972 Latest Caselaw 205 SC

Constitution of India

Headnote :

According to Entry 47 of the First Schedule of the Madras General Sales Tax Act, 1959, the sale of \"lubricating oil and greases\" was subject to a sales tax of 6 percent at the point of first sale in the State. Effective April 1, 1964, Entry 47 was revised to include \"lubricating oils, all types o...

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The Management of D.T.U. Vs. Shri B. B. L. Hajelay & ANR [1972] INSC 206 (6 September 1972)

Judgement Date : 06 Sep 1972

Citation : 1972 Latest Caselaw 206 SC

Delhi Municipal Corporation Act, 1957

Headnote :

According to the Delhi Municipal Corporation Act, 1957, the Delhi Road Transport Authority Act of 1950 was repealed, and the Corporation assumed the Authority\'s responsibilities. All employees of the Authority were transferred to the Corporation and became its employees starting January 1958.Under...

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Thakur Sanjeevan Rao Vs. Jaidrath & ANR [1972] INSC 207 (6 September 1972)

Judgement Date : 06 Sep 1972

Citation : 1972 Latest Caselaw 207 SC

Section 73. TPA, Right to proceeds of revenue sale or compensation on acquisition.
Transfer of Property Act, 1882

Headnote :

The respondents were tenants of the appellant, who was the inamdar. Due to claims of unpaid rent for three consecutive years from 1957 to 1960, the appellant terminated their tenancy by issuing a notice on June 18, 1960. Subsequently, on August 4, 1960, the appellant filed an application under secti...

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Jagdish Chand Radhey Shyam Vs. The State of Punjab & Ors [1972] INSC 208 (6 September 1972)

Judgement Date : 06 Sep 1972

Citation : 1972 Latest Caselaw 208 SC

Capital of Punjab (Development and Regulation) Act, 1952
Constitution of India

Headnote :

The appellant acquired a plot at a public auction for Rs. 94,000, paying 25% of the total price, which amounts to Rs. 23,500, at the time of purchase. The remaining balance was to be settled in three equal installments. The appellant subsequently made an additional payment of Rs. 21,992 towards the...

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Nirmaljit Singh Hoon Vs. The State of West Bengal & ANR [1972] INSC 209 (6 September 1972)

Judgement Date : 06 Sep 1972

Citation : 1972 Latest Caselaw 209 SC

CrPC Section 190. Cognizance of offences by Magistrates
CrPC Section 202. Postponement of issue of process
IPC Section 109. Punishment of abetment if the act abetted is committed in consequence, and where no express provision is made for its punishment
IPC Section 420. Cheating and dishonestly inducing delivery of property
IPC Section 476. Counterfeiting device or mark used for authenticating documents other than those described in section 467, or possessing counterfeit marked material

Headnote :

H-company, which is currently in voluntary liquidation, owned 51% of the shares in T-company, with 707 of those shares held by T-company itself. The 5th respondent owned the remaining 49% of the shares. In a lawsuit filed by the 5th respondent against H-company, the High Court issued a decree requir...

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Mahabir Commercial Co. Ltd Vs. C.I.T. West Bengal, Calcutta [1972] INSC 210 (8 September 1972)

Judgement Date : 08 Sep 1972

Citation : 1972 Latest Caselaw 210 SC

Sale of Goods Act, 1930

Headnote :

In all sales transactions, the timing and location of appropriation are crucial for determining when ownership of the goods transfers. According to section 23(2) of the Sale of Goods Act, 1930, in the case of unascertained goods that are in a deliverable state, if the seller delivers the goods to th...

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Lakshmi Sanyal Vs. Sachit Kumar Dhar [1972] INSC 211 (8 September 1972)

Judgement Date : 08 Sep 1972

Citation : 1972 Latest Caselaw 211 SC

Indian Christian Marriage Act, 1872

Headnote :

The appellant initiated a lawsuit seeking a declaration that her marriage to the respondent was null and void, along with other forms of relief. Both parties adhered to the Roman Catholic faith.The marriage was officiated by a Minister of the Roman Catholic Church, who was duly ordained and authoriz...

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Rajkumar Devindra Singh & ANR Vs. State of Punjab & Ors [1972] INSC 212 (11 September 1972)

Judgement Date : 11 Sep 1972

Citation : 1972 Latest Caselaw 212 SC

Punjab Requisitioning and Acquisition of Immovable Property Act, 1953

Headnote :

The appellants, along with their siblings, were living in a property that had been passed down through generations. The eldest family member sold this property to the State Government, claiming it as his own. Following the sale, the State Government served an eviction notice to the appellants under...

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Prahladdas Khandelwal Vs. Narendra Kumar Salve [1972] INSC 213 (11 September 1972)

Judgement Date : 11 Sep 1972

Citation : 1972 Latest Caselaw 213 SC

Conduct of Elections Rules, 1961
Official Languages Act, 1963
Representation of the People Act, 1951

Headnote :

The appellant submitted his nomination papers for the Lok Sabha elections but failed to specify the Parliamentary Constituency he was contesting from. The nomination form was completed in Hindi. Despite the Assistant Returning Officer pointing out this oversight, the appellant did not rectify it.The...

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C.I.T. (Central) Calcutta Vs. Daulat Ram Rawatmull [1972] INSC 214 (12 September 1972)

Judgement Date : 12 Sep 1972

Citation : 1972 Latest Caselaw 214 SC

Headnote :

The Tribunal concluded that the fixed deposit of Rs. 5 Lacs in the name of B represented concealed income of the respondent firm based on the following factors:(a) The explanation provided by B regarding the source of the Rs. 5,00,000 during his personal assessment proceedings was deemed incorrect;...

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Laxmi & Co Vs. Dr. Anant R. Deshpande & ANR [1972] INSC 215 (12 September 1972)

Judgement Date : 12 Sep 1972

Citation : 1972 Latest Caselaw 215 SC

Bombay Rents, Hotel and Lodging House Rates Control Act, 1947
Bombay Rents, Hotel and Lodging House Rates Control Act, 1947
Code of Civil Procedure, 1908 (CPC)
Presidency Small Cause Courts Act, 1882
Presidency Small Cause Courts Act, 1882
Presidency Small Cause Courts Act, 1882

Headnote :

\"If there is any application pending in the Small Cause Court just before the commencement of the Presidency Small Cause Courts (Maharashtra Amendment) Act of 1963, or if an application is made to it on or after that date, and the occupant appears at the scheduled time as defined by the Bombay Rent...

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Commissioner of Wealth Tax Vs. Mahadeo Jalan & Mahabir Prasad Jalan [1972] INSC 216 (13 September 1972)

Judgement Date : 13 Jul 1972

Citation : 1972 Latest Caselaw 216 SC

Wealth Tax Act, 1957

Headnote :

Regarding the basis for valuing shares in private limited companies under section 7 of the Wealth-tax Act, 1957,

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Lachminarayan Madan Lal Vs. Commissioner of Income-Tax, West Bengal [1972] INSC 217 (13 September 1972)

Judgement Date : 13 Sep 1972

Citation : 1972 Latest Caselaw 217 SC

Income Tax Act, 1961

Headnote :

The assessee is a registered partnership consisting of three brothers, each holding a one-third share, and is involved in the production and sale of aluminum utensils. For the assessment year 1963-64, the firm claimed to have paid Rs. 31,684 to M/s. Eastern Sales Corporation as a commission for sell...

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Gurcharan Singh Vs. State of Haryana [1972] INSC 218 (13 September 1972)

Judgement Date : 13 Sep 1972

Citation : 1972 Latest Caselaw 218 SC

IPC Section 376. Punishment for rape

Headnote :

A girl under the age of 16 was lured to a specific house, where she was coerced to go to the residence of the appellant, who then forcibly took her to his fields outside the village and raped her. The appellant was found guilty of offenses under sections 366 and 376 of the Indian Penal Code. Medical...

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Dr. Jiwan Lal & Ors Vs. Brij Mohan Mehra & ANR [1972] INSC 219 (14 September 1972)

Judgement Date : 14 Sep 1972

Citation : 1972 Latest Caselaw 219 SC

Headnote :

The appellant and the respondents entered into a contract whereby, from the outset, the respondents were obligated to sell their immovable property, and the appellants were obligated to purchase it. One of the contract\'s stipulations stated that if the property was requisitioned by the Government b...

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Himat Lal K. Shah Vs. Commissioner of Police, Ahmedabad & ANR [1972] INSC 220 (15 September 1972)

Judgement Date : 15 Sep 1972

Citation : 1972 Latest Caselaw 220 SC

Bombay Police Act, 1951
Bombay Police Act, 1951
Constitution of India

Headnote :

The appellant, whose request to conduct a public meeting on a public street was denied, argued in a writ petition to the High Court that (1) the regulations established by the first respondent under section 33(1)(O) of the Bombay Police Act, 1951, were beyond the authority of the section, as it does...

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Allenburry Engineers Private Ltd. Vs. Ramakrishna Dalmia & Ors [1972] INSC 221 (15 September 1972)

Judgement Date : 15 Sep 1972

Citation : 1972 Latest Caselaw 221 SC

Section 106. TPA, Duration of certain leases in absence of written contract or local usage.
Section 107. TPA, Leases how made.

Headnote :

In 1953, Bharat Insurance Co. Ltd. acquired an open plot of land in Bombay that belonged to Sir Sapurji Bhairucha Mills Co. Ltd. This land had been leased to Allenberry & Co. in 1947 for a monthly rent of Rs. 1800. In 1950, the appellant Company was established specifically to take over the business...

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State of Assam Vs. Krishna Rao [1972] INSC 222 (15 September 1972)

Judgement Date : 15 Sep 1972

Citation : 1972 Latest Caselaw 222 SC

Indian Penal Code, 1860 (IPC)

Headnote :

To establish the presumption under section 4(1) of the Prevention of Corruption Act, the prosecution must demonstrate that the accused has received \'gratification other than legal remuneration.\' If it is proven that the accused received a specific amount of money that does not qualify as legal rem...

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B. D. Gupta Vs. State of Haryana [1972] INSC 223 (18 September 1972)

Judgement Date : 18 Sep 1972

Citation : 1972 Latest Caselaw 223 SC

Constitution of India
CrPC Section 164. Recording of confessions and statements

Headnote :

In December 1954, the appellant was arrested and charged under section 5 (2) of the Prevention of Corruption Act, leading to his suspension that same month. In November 1956, he received a charge-sheet under Rule 7 (2) for departmental proceedings concerning two allegations of accepting illegal paym...

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Sales Tax Officer, Ganjam & ANR Vs. M/S. Uttareswari Rice Mills [1972] INSC 224 (18 September 1972)

Judgement Date : 18 Sep 1972

Citation : 1972 Latest Caselaw 224 SC

Headnote :

Upon receiving specific information, and based on details revealed in documents obtained from the respondent, the appellant issued a notice under section 12(8) of the Orissa Sales Tax Act, 1947, in the format specified by rule 23 of the Act, to reassess the respondent\'s turnover. The High Court ann...

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Gulam Abbas Vs. Haji Kayyum Ali & Ors [1972] INSC 225 (18 September 1972)

Judgement Date : 18 Sep 1972

Citation : 1972 Latest Caselaw 225 SC

Section 2. TPA, Repeal of Acts.
Section 23. What consideration and objects are lawful, and what not

Headnote :

Muslim jurisprudence intricately weaves together theological and moral concepts with secular legal principles, presenting a comprehensive theory of actions categorized as good (stemming from \'haana\'), bad (exhibiting \'qubuh\'), or neutral. These actions are classified based on varying levels of a...

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Barsi Municipal Council Barsi, District Dholapur Vs. Lokamanya Mills, Barsi, Ltd., Barsi & ANR [1972] INSC 226 (19 September 1972)

Judgement Date : 19 Sep 1972

Citation : 1972 Latest Caselaw 226 SC

Constitution of India

Headnote :

The Supreme Court, in the case of Lokmanya Mills, Barsi Led. v. Barsi Borough Municipality (1962) 1 SCR 306, declared Rule 2(c) unconstitutional as it violated Article 14 of the Constitution of India. This was due to the flawed assumption of uniformity in tax returns per square foot from dissimilar...

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D. M. Manasvi Vs. C.I.T., Gujarat II, Ahmedabad [1972] INSC 227 (19 September 1972)

Judgement Date : 19 Sep 1972

Citation : 1972 Latest Caselaw 227 SC

Income Tax Act, 1961

Headnote :

Clause (1) of section 271 of the Income Tax Act, 1961, stipulates that the Income Tax Officer or the Appellate Assistant Commissioner must be satisfied during the proceedings under the Act regarding the matters outlined in that sub-section. However, it is not mandatory for a notice to be issued to t...

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Nageshwar Shri Krishna Choube Vs. State of Maharashtra [1972] INSC 228 (19 September 1972)

Judgement Date : 19 Sep 1972

Citation : 1972 Latest Caselaw 228 SC

Indian Penal Code, 1860 (IPC)

Headnote :

The appellant was operating a bus that veered onto the sidewalk and collided with an electric pole, resulting in the death of a person who was near the pole when it fell. Additionally, four other individuals were injured when the bus struck them. Three of these individuals testified as prosecution w...

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Commissioner of Income Tax, West Bengal Vs. M/S. Abdul Rahim Osman & Co. (India) Private Limited [1972] INSC 229 (19 September 1972)

Judgement Date : 19 Sep 1972

Citation : 1972 Latest Caselaw 229 SC

Headnote :

The respondent is a private company. The assessment pertained to the fiscal years 1958-59 and 1959-60, with the accounting years concluding on June 30, 1957, and June 30, 1958, respectively. The Company declared dividends after the 12-month period following the end of the accounting years, prompting...

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R. B. Seth Moolchand Suganchand Vs. The Commissioner of Income-Tax, Delhi [1972] INSC 230 (19 September 1972)

Judgement Date : 19 Sep 1972

Citation : 1972 Latest Caselaw 230 SC

Headnote :

The assessee, a firm engaged in mining operations, leased certain areas for a period of 20 years that had previously been mined by others, where mica pillars were exposed due to earlier mining activities. Additionally, mica scrap was found on the surface. The assessee made a payment that included a...

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Commissioner of Income Tax,Bihar And Orissa, Patna Vs. S. P. Jain [1972] INSC 231 (19 September 1972)

Judgement Date : 19 Sep 1972

Citation : 1972 Latest Caselaw 231 SC

Headnote :

The Income Tax Officer included an amount of Rs. 10,80,000, which was found to be invested in shares under the name of R, as income from undisclosed sources for the assessee. The officer informed the assessee that he had reason to believe R was acting as a benamidar for the assessee based on the inf...

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R. M. Malkani Vs. State of Maharashtra [1972] INSC 232 (22 September 1972)

Judgement Date : 22 Sep 1972

Citation : 1972 Latest Caselaw 232 SC

CrPC Section 162. Statements to police not to be signed: Use of statements in evidence
Indian Penal Code, 1860 (IPC)
IPC Section 385. Putting person in fear of injury in order to commit extortion
IPC Section 511. Punishment for attempting to commit offences punishable with imprisonment for life or other imprisonment

Magraj Patodia Vs. R. K. Birla & Ors [1970] INSC 184 (10 September 1970)
S. Pratap Singh Vs. The State of Punjab [1963] INSC 186 (2 September 1963)

Headnote :

The appellant, known as the Corner of Bombay, faced charges under sections 161, 385, and 420 in conjunction with section 511 of the Indian Penal Code (I.P.C.) for allegedly attempting to solicit a bribe from a doctor following an operation that resulted in the patient\'s death.The High Court found t...

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Mewar Sugar Mills Ltd., Bhopal Sagar Vs. Commissioner of Income-Tax, Rajasthan, Jaipur [1972] INSC 233 (26 September 1972)

Judgement Date : 26 Sep 1972

Citation : 1972 Latest Caselaw 233 SC

Headnote :

The holder of a government-granted monopoly for sugar manufacturing transferred his rights to the appellant company (the assessee) with the government\'s consent, as per an agreement. According to the terms of the grant and the agreement, the assessee was required to pay a royalty of Z% on the price...

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Commissioner of Income Tax Vs. S. N. A. S. A. Annamalai Chettiar [1972] INSC 234 (27 September 1972)

Judgement Date : 27 Sep 1972

Citation : 1972 Latest Caselaw 234 SC

Headnote :

The taxpayer, engaged in business in Malaya, an area affected by the war, experienced property damage due to bombing during the conflict. The specific loss in question pertained to the loss of inventory. The issue at hand was whether this loss could be deducted as a business loss when calculating th...

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Rameshwar Prasad Bagla Vs. Commissioner of Income-Tax, U.P., Lucknow [1972] INSC 235 (27 September 1972)

Judgement Date : 27 Sep 1972

Citation : 1972 Latest Caselaw 235 SC

Headnote :

The appellant is a partner in A. & Co. The managing agency of a textile mill was assigned to A. & Co. by the managing agents, S. & Co., in exchange for a significant number of shares and cash that were transferred to him by his brother. In 1946, the appellant sold 43,700 shares, resulting in a profi...

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The Commissioner of Income-Tax, Calcutta Vs. Gillanders Arbuthnot & Co. [1972] INSC 236 (27 September 1972)

Judgement Date : 27 Sep 1972

Citation : 1972 Latest Caselaw 236 SC

Headnote :

The assessee, a registered firm primarily engaged in managing agency business, initially had four partners. On February 28, 1947, a partnership deed was executed to include a limited company, whose sole shareholders were the four partners of the assessee firm, as a fifth partner. This company was al...

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Oil & Natural Gas Commission Vs. The Workmen [1972] INSC 237 (28 September 1972)

Judgement Date : 28 Sep 1972

Citation : 1972 Latest Caselaw 237 SC

Headnote :

The appellant operates multiple projects and workshops across the country, with a central workshop in Baroda that oversees all workshops in the western region. Workers may be transferred between workshops and regions as needed. During the construction of the Baroda workshop, when there was inadequat...

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Union of India Vs. Sri Sarada Mills Ltd. [1972] INSC 238 (28 September 1972)

Judgement Date : 28 Sep 1972

Citation : 1972 Latest Caselaw 238 SC

Marine Insurance Act, 1963
Section 130. TPA, Transfer of actionable claim.
Section 6. TPA, What may be transferred.
Transfer of Property Act, 1882

Headnote :

The respondent sent certain goods to the Railway for shipment, and these goods were insured. Unfortunately, they were damaged during transit, leading the Insurance Company to cover the total loss. The respondent then transferred all its rights, including the right to file a lawsuit, to the Insurance...

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Baradakanta Mishra,Ex-Commissioner of Endowments Vs. Bhimsen Dixit [1972] INSC 239 (29 September 1972)

Judgement Date : 29 Sep 1972

Citation : 1972 Latest Caselaw 239 SC

Headnote :

According to Section 27 of the Orissa Hindu Religious Endowments Act, the Additional Assistant Commissioner of Hindu Religious Endowments appointed an interim trustee for two deities in a village in Orissa. The individual responsible for the deities raised an objection under Section 41 of the Act, a...

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Shivaji Genu Mohite vs The State Of Maharashtra

Citation : 1972 Latest Caselaw 313 SC

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