Caselaw | Supreme Court Judgements of 1973

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T. Govindaraja Mudaliar Vs. The State of Tamil Nadu & Ors [1973] INSC 1 (9 January 1973)

Judgement Date : 09 Jan 1973

Citation : 1973 Latest Caselaw 1 SC

Constitution of India

Rustom Cavasjee Cooper Vs. Union of India [1970] INSC 18 (10 February 1970)

Headnote :

The nationalization scheme for Stage Carriages, established under Chapter IVA of the Act, was contested in the Supreme Court on the basis of an alleged infringement of Article 19(1)(g) of the Constitution. In the case of A. Samjeevi Naidu et al. v. State of Madras and another (1970 3 S.C.R. 505), th...

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E. Venkateswara Rao Naidu Vs. Union of India [1973] INSC 2 (9 January 1973)

Judgement Date : 09 Jan 1973

Citation : 1973 Latest Caselaw 2 SC

Headnote :

Rule 56 of the Fundamental Rules initially stated that the mandatory retirement age for Central Government Servants, excluding ministerial staff, was set at 55 years.On November 30, 1962, the Government of India, through the Ministry of Home Affairs, issued an Office Memorandum that increased the co...

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Lt. Governor of Delhi & Ors Vs. M/S. Ganesh Flour Mills Co. Ltd. [1973] INSC 3 (9 January 1973)

Judgement Date : 09 Jan 1973

Citation : 1973 Latest Caselaw 3 SC

Central Sales Tax Act, 1956
Constitution of India

Headnote :

The respondent company is a registered dealer under the Central Sales Tax Act of 1956, primarily dealing in vegetable products. It received its registration certificate in accordance with the Central Sales Tax (Registration and Turnover) Rules of 1957. In 1958, the respondent requested the Sales Tax...

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Pilani Investment Corporation Ltd. Vs. The Commissioner of Income Tax (Central) [1973] INSC 4 (9 January 1973)

Judgement Date : 09 Jan 1973

Citation : 1973 Latest Caselaw 4 SC

Headnote :

In the case of Shree Krishna Agency Ltd. v. C. I. T. (Central) Calcutta, (1971) 82 I.T.R. 372, the Court determined that without evidence demonstrating that the directors were actively exercising their authority to refuse the registration of share transfers, thereby effectively removing the free tra...

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Ramachandraiah Vs. Land Acquisition Officer, Sagar [1973] INSC 5 (10 January 1973)

Judgement Date : 10 Jan 1973

Citation : 1973 Latest Caselaw 5 SC

Headnote :

The respondent obtained the lands owned by the appellants. Some of these lands were farmed by the appellants themselves, while others were cultivated by tenants. Due to the Mysore Tenancy Act of 1952, which was later amended by Mysore Acts 16 of 1957, 24 of 1962, and 12 of 1963, as well as the Mysor...

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Janki Prasad Parimoo & Ors Vs. State of Jammu & Kashmir & Ors [1973] INSC 6 (10 January 1973)

Judgement Date : 10 Jan 1973

Citation : 1973 Latest Caselaw 6 SC

Constitution of India

Headnote :

On June 14, 1956, the State of Jammu & Kashmir enacted the Jammu & Kashmir Civil Services (Classification Control & Appeals) Rules, 1956. Rule 19 allowed for reservations in favor of any backward class that the Government deemed to be underrepresented in public service. Rule 25(2) stipulated that pr...

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Masood Alam Vs. Union of India & Ors [1973] INSC 7 (11 January 1973)

Judgement Date : 11 Jan 1973

Citation : 1973 Latest Caselaw 7 SC

Constitution of India

Headnote :

The detainee was apprehended on June 15, 1972, under sections 3(1)(a)(i) and (ii) of the Maintenance of Internal Security Act, 1971. The detention order was issued on the same day as the arrest, based on sections 107/117/151 of the Criminal Procedure Code.This order was set to expire on June 26, 197...

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Management of Hindustan Steel Ltd. Vs. The Workmen & Ors [1973] INSC 8 (12 January 1973)

Judgement Date : 12 Jan 1973

Citation : 1973 Latest Caselaw 8 SC

Headnote :

In 1960, Hindustan Steel Ltd. initiated the Ranchi Housing Project, which was completed in 1966. Following the completion of the remaining work, the employment of certain staff members, including N, was terminated.The notice provided to N stated that he could collect his retrenchment compensation fr...

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Municipal Corporation of Greater Bombay Vs. The B.E.S.T. Workers' Union [1973] INSC 9 (12 January 1973)

Judgement Date : 12 Jul 1973

Citation : 1973 Latest Caselaw 9 SC

Bombay Industrial Relations Act, 1946
Industrial Disputes Act, 1947

Headnote :

The appellant, the Municipal Corporation of Greater Bombay, created the Bombay Electric Supply and Transport Undertaking to provide motor transport services and supply electricity to consumers in the city of Bombay.Workman Shri Naik, who was employed as an Assistant Fitter in the Transportation Engi...

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State of U.P. Vs. Iftikhar Khan & Ors [1973] INSC 10 (15 January 1973)

Judgement Date : 15 Jan 1973

Citation : 1973 Latest Caselaw 10 SC

Constitution of India
CrPC Section 374. Appeals from convictions
Indian Penal Code, 1860 (IPC)
IPC Section 302. Punishment for murder
IPC Section 34. Acts done by several persons in furtherance of common intention

Headnote :

On the day of the murder of the deceased, the four accusedâ€”two of whom had a strong animosity towards the deceased, while the other two were their close associatesâ€”gathered at the deceased\'s shop. Two of the accused, armed with pistols, opened fire on the deceased, while the other two wielded l...

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State of U.P. Vs. Paras Nath Singh & Ors [1973] INSC 11 (15 January 1973)

Judgement Date : 15 Jan 1973

Citation : 1973 Latest Caselaw 11 SC

CrPC Section 367. Power to direct further inquiry to be made or additional evidence to be taken
Indian Penal Code, 1860 (IPC)

Headnote :

The six defendants were found guilty by the trial court of offenses under sections 302/149 of the Indian Penal Code. Four of them received death sentences, while the other two were sentenced to life imprisonment, with considerations given to one being a \'budding lawyer\' and the other being only 15...

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Sirsi Municipality By Its President Sirsi Vs. Cecelia Kom Francis Tellis [1973] INSC 12 (18 January 1973)

Judgement Date : 18 Jan 1973

Citation : 1973 Latest Caselaw 12 SC

Calcutta Dock Labour Board Vs. Jaffar Imam & Ors [1965] INSC 76 (22 March 1965)

Headnote :

The respondent worked as a midwife for the appellant municipality\'s hospital. Following the death of a patient, the Civil Surgeon conducted an inquiry and concluded that the hospital staff was not negligent. Subsequently, a committee appointed by the municipality conducted its own inquiry and submi...

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Uttar Pradesh Co-Operative Federation Vs. The State of U.P. & Ors [1973] INSC 13 (19 January 1973)

Judgement Date : 19 Jan 1973

Citation : 1973 Latest Caselaw 13 SC

Constitution of India

Headnote :

The petitioner contested the order issued by the U.P. State Government on January 26, 1971, which appointed two-thirds of the total members of the management committee of the petitioner, claiming to act under section 34 of the U.P. Cooperative Societies Act, 1965. As of June 30, 1969, the paid-up ca...

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Official Liquidator, Supreme Bank Ltd. Vs. P. A. Tendolkar & Ors [1973] INSC 14 (19 January 1973)

Judgement Date : 19 Jan 1973

Citation : 1973 Latest Caselaw 14 SC

Headnote :

On March 15, 1956, a provisional liquidator was appointed following an application for the winding up of a bank. The appellant, subsequently appointed as the liquidator, submitted an application on August 27, 1960, for misfeasance proceedings under section 45H of the Banking Companies Act, 1949, and...

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M/S. Kanpur Vanaspati Stores, Kanpur Vs. The Commissioner of Sales Tax, U.P. Lucknow [1973] INSC 15 (22 January 1973)

Judgement Date : 22 Jan 1973

Citation : 1973 Latest Caselaw 15 SC

Headnote :

The assessee, among other activities, acts as an agent for certain companies in the import and distribution of vanaspati. For the fiscal year 1957-58, he submitted a return indicating a turnover of Rs. 1,66,387.30 and paid a tax amounting to Rs. 1,060.30. During proceedings with the assessing author...

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Veerpal Singh Vs. Registrar, Cooperative Societies, U.P. & Ors [1973] INSC 16 (22 January 1973)

Judgement Date : 22 Jan 1973

Citation : 1973 Latest Caselaw 16 SC

Headnote :

On July 14, 1971, the Deputy Registrar of Cooperative Societies in Meerut issued an order suspending the President and the Management Committee of the Jahangirabad Cooperative Marketing Society Ltd., and appointed an administrator to oversee the society\'s operations. In response, Y and others filed...

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Kailash Rai Vs. Jai Jai Ram & Ors [1973] INSC 17 (22 January 1973)

Judgement Date : 22 Jan 1973

Citation : 1973 Latest Caselaw 17 SC

Headnote :

The appellant initiated legal proceedings against the respondents regarding a dispute over certain property, and the court\'s ruling acknowledged his rights as a co-sharer with the respondents. Following the enactment of the U.P. Zamindari Abolition and Land Reforms Act, 1950, the appellant sought a...

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Veerpal Singh Vs. Deputy Registrar, Co-Operative Societies, Meerut & Ors [1973] INSC 18 (23 January 1973)

Judgement Date : 23 Jan 1973

Citation : 1973 Latest Caselaw 18 SC

Constitution of India

Headnote :

The petitioner served as a delegate from the Co-operative Federation of Unchagaon to the Bulandshahr District Cooperative Federation. In this writ petition filed under Article 32 of the Constitution, he contested the decisions made by the Deputy Registrar of Cooperative Societies: (i) to remove him...

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Ramanlal Bhogilal Shah & ANR Vs. D. K. Guha & Ors [1973] INSC 19 (24 January 1973)

Judgement Date : 24 Jan 1973

Citation : 1973 Latest Caselaw 19 SC

Constitution of India
CrPC Section 154. Information in cognizable cases

Headnote :

The legal issue is identical in both writ petitions, and the details of writ petition No. 164 of 1972 are as follows: The petitioner served as the General Manager of United Commercial Bank until January 17, 1968, when he became its Chairman and whole-time Director. Following the bank\'s nationalizat...

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The Commissioner of Income-Tax, West Bengal I,Calcutta Vs. M/S. Vegetables Products Ltd. [1973] INSC 20 (29 January 1973)

Judgement Date : 29 Jan 1973

Citation : 1973 Latest Caselaw 20 SC

Headnote :

The taxpayer did not submit their income return within the specified timeframe but did file it after receiving a notice under section 28(3) of the Income-tax Act, 1922. Subsequently, the Income-tax Officer conducted a provisional assessment under section 23B of the 1922 Act, and the taxpayer made th...

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Faqir Chand Vs. Shri Ram Rattan Bhanot [1973] INSC 21 (30 January 1973)

Judgement Date : 30 Jan 1973

Citation : 1973 Latest Caselaw 21 SC

Delhi Rent Control Act, 1958

Headnote :

The respondents were landlords of two houses in the Karol Bagh area of Delhi. The houses were built on lands given on long lease by the Delhi Improvement Trust to the rights, liabilities and assets. of which the Delhi Development Authority subsequently succeeded. Under-the terms of the leases the bu...

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Ramnarain Vs. State of Rajasthan [1973] INSC 22 (31 January 1973)

Judgement Date : 31 Jan 1973

Citation : 1973 Latest Caselaw 22 SC

Indian Penal Code, 1860 (IPC)
IPC Section 467. Forgery of valuable security, will, etc.

Headnote :

The appellant was accused of conspiring with others to convince the public to invest money in purchasing residential plots in a village called \'Khand Gawadi\'. To further this conspiracy, they were alleged to have forged sale documents and the signatures of others on these documents. The appellant...

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A.C. Sharma Vs. Delhi Administration [1973] INSC 23 (5 February 1973)

Judgement Date : 05 Feb 1973

Citation : 1973 Latest Caselaw 23 SC

Delhi Special Police Establishment Act, 1946
Delhi Special Police Establishment Act, 1946
Delhi Special Police Establishment Act, 1946
Indian Penal Code, 1860 (IPC)

Headnote :

The appellant served as the dealing clerk at the labour office in Delhi in April 1965. He was tried and found guilty by the Special Judge in Delhi under section 5(2) of the Prevention of Corruption Act and section 161 of the Indian Penal Code.His appeal to the Delhi High Court was rejected by a Sing...

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Moosa S. Madha & Azam S. Madha Vs. Commissioner of Income-Tax, West Bengal, Calcutta [1973] INSC 24 (6 February 1973)

Judgement Date : 06 Feb 1973

Citation : 1973 Latest Caselaw 24 SC

Headnote :

For the assessment year 1948-49, the Income-tax Officer determined that the assessee was classified as \'resident but not ordinarily resident\' in India for that year, a finding that was upheld by both the Appellate Assistant Commissioner and the Tribunal. Additionally, it was concluded that a sum o...

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Board of Revenue, Madras Vs. M/S. Raj Brothers Agencies [1973] INSC 25 (6 February 1973)

Judgement Date : 06 Feb 1973

Citation : 1973 Latest Caselaw 25 SC

Headnote :

The respondent was subjected to Sales Tax assessments for the years 1960-61 and 1961-62. Following these assessment orders, the respondent appealed to the Appellate Assistant Commissioner, who rejected the appeals. A subsequent appeal to the Sales Tax Appellate Tribunal was also dismissed on the gro...

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G. Murugesan & Bros. Vs. C.I.T., Madras [1973] INSC 26 (8 February 1973)

Judgement Date : 08 Feb 1973

Citation : 1973 Latest Caselaw 26 SC

Headnote :

From the years 1957-58 to 1962-63, the assessees were assessed by the Income-tax Officer as an \'Association of Persons.\' They had submitted their tax returns for the first two years as an \'Association of Persons,\' but in 1959-60, they argued that they had divided their interests in the shares th...

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The Commissioner of Income-Tax, West Bengal, Ii Calcutta Vs. M/S. Naga Hills Tea Co. Ltd. [1973] INSC 27 (8 February 1973)

Judgement Date : 08 Feb 1973

Citation : 1973 Latest Caselaw 27 SC

Headnote :

In the assessment year 1959-60, the total income of the assessee company was utilized, and a rebate was granted on the corporation tax owed, as per the provisions of the Finance Act, 1959. Subsequently, this rebate was withdrawn on the basis of an unabsorbed reduction of rebate from the assessment y...

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Kaliamma Vs. Janardhanan Pillai & Ors [1973] INSC 28 (8 February 1973)

Judgement Date : 08 Feb 1973

Citation : 1973 Latest Caselaw 28 SC

Headnote :

The appellant is the daughter of a member of the Krishnanwaka Community, born to one of his two wives, while the first respondent is his son from the other wife. The appellant initiated a lawsuit seeking a half share of her father\'s property, arguing that a specific custom of Patnibhagam entitled h...

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Raja Jagdish Pratap Sahi Vs. State of Uttar Pradesh [1973] INSC 29 (13 February 1973)

Judgement Date : 13 Feb 1973

Citation : 1973 Latest Caselaw 29 SC

Headnote :

The appellant was assessed for Agricultural income-tax in accordance with the U.P. Agricultural Income-tax Act of 1948 and was instructed to pay the tax in four installments. The appellant failed to make the payments, and when summary proceedings were initiated to recover the amounts as arrears of l...

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C.I.T. Bihar & Orissa, Patna Vs. Maharaj Kumar Kaml Singh [1973] INSC 30 (13 February 1973)

Judgement Date : 13 Feb 1973

Citation : 1973 Latest Caselaw 30 SC

Constitution of India

Headnote :

The assessee-respondent possesses an impartible estate. On November 23, 1963, he executed an indenture granting his wife two properties for her lifetime as a supplementary maintenance provision. This transfer was made directly and was acknowledged to be without any consideration or related to an agr...

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Santokh Singh Vs. Delhi Administration [1973] INSC 31 (20 February 1973)

Judgement Date : 20 Feb 1973

Citation : 1973 Latest Caselaw 31 SC

Constitution of India
CrPC Section 173. Report of police officer on completion of investigation

Headnote :

The appellant faced prosecution under section 9 of the Maintenance of Punjab Security of State Act for speaking at a public meeting where it was claimed he incited defense employees to engage in actions harmful to state security or public order. Section 9 of the Act prohibits speeches or statements...

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Avadh Sugar Mills Ltd. Vs. The Sales Tax Officer, Sitapur & ANR [1973] INSC 32 (22 February 1973)

Judgement Date : 22 Feb 1973

Citation : 1973 Latest Caselaw 32 SC

Headnote :

The petitioner appellant acquired groundnuts primarily from farmers for oil production. Citing rulings from the Madhya Pradesh and Punjab High Courts, he argued that groundnuts should not be classified as oilseeds and therefore should not be subject to purchase tax under the UP Sales Tax Act. Howeve...

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Union of India Owner of The Eastern Railway Vs. The Commissioner of Sahibganj Municipality [1973] INSC 33 (22 February 1973)

Judgement Date : 22 Feb 1973

Citation : 1973 Latest Caselaw 33 SC

Government of India Act, 1935
Railways (Local Authorities Taxation) Act, 1941

Headnote :

In accordance with section 135 of the Indian Railways Act of 1890, a notification was issued by the Governor General in Council on August 24, 1911, stating that the administration of the East Indian Railway would be responsible for contributing to the funds of the local authorities listed in the acc...

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Rajendrapaul Ramasaran Dass Sharma Vs. State of Maharashtra [1973] INSC 34 (23 February 1973)

Judgement Date : 23 Feb 1973

Citation : 1973 Latest Caselaw 34 SC

Headnote :

The appellant operated an Octroi Clearing Agency at the \'Mulund Check-Post\' in Maharashtra and handled transactions for Montgomery Transport Co. On December 16, 1968, a truck from this transport company arrived at the Check-Post carrying a machine intended for delivery to M/s. Imperial Tobacco Co....

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Controller of Estate Duty, Madras Vs. C. R. Ramachandra Gounder [1973] INSC 35 (27 February 1973)

Judgement Date : 27 Feb 1973

Citation : 1973 Latest Caselaw 35 SC

Headnote :

The respondent\'s father was a partner in a firm and owned property that the firm occupied as a tenant at will. In 1953, he executed a deed of settlement, transferring that property to two of his sons completely and irrevocably. Following the transfer, the firm continued to occupy the property as a...

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Brij Kishore Prasad Singh & Ors Vs. Jaleshwar Prasad Singh & Ors [1973] INSC 36 (2 March 1973)

Judgement Date : 02 Mar 1973

Citation : 1973 Latest Caselaw 36 SC

Headnote :

A partition suit involving K and his brothers reached a compromise on July 4, 1947, with various schedules created for the property allocated to the parties. However, none of the involved parties provided the required stamp paper as instructed by the Court, and no decree was issued. Subsequently, th...

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Shew Kissen Bhattar Vs. The Commissioner of Income Tax, Calcutta [1973] INSC 37 (5 March 1973)

Judgement Date : 05 Mar 1973

Citation : 1973 Latest Caselaw 37 SC

Headnote :

The assessee, acting as a trustee for the house property, sought a deduction for compound interest based on a consent decree issued on April 19, 1928, in a title suit concerning the property. According to the decree, the property was determined to belong to the first defendant, who was obligated to...

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Workmen of Messrs Firestone Tyre & Rubber Company of India Vs. Management & Ors [1973] INSC 38 (6 March 1973)

Judgement Date : 06 Mar 1973

Citation : 1973 Latest Caselaw 38 SC

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

Headnote :

The Industrial Disputes (Amendment) Act of 1971, among other changes, introduced section 11A to the original Act of 1947. This new section stipulated that if a Labour Court, Tribunal, or National Tribunal finds that the discharge or dismissal of a worker was unjustified during the adjudication of an...

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Bajwa & Ors Vs. State of U.P [1973] INSC 39 (6 March 1973)

Judgement Date : 06 Mar 1973

Citation : 1973 Latest Caselaw 39 SC

Headnote :

In considering appeals against acquittals, the High Court must remember the presumption of innocence that favors the accused, which is further reinforced by the acquittal order from the trial court. Therefore, the High Court should always keep in mind that the accused is entitled to the benefit of a...

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Shadi Lal Gupta Vs. State of Punjab [1973] INSC 40 (7 March 1973)

Judgement Date : 07 Mar 1973

Citation : 1973 Latest Caselaw 40 SC

Headnote :

The appellant served as a Clerk in the Treasury at Ludhiana and initiated a lawsuit seeking three different forms of relief, of which only one remains relevant: the challenge to the order that withheld his increment for one year with cumulative effect. On November 10, 1961, he was issued a charge sh...

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Hindustan Lever Ltd. Vs. Ram Mohan Ray & Ors [1973] INSC 41 (7 March 1973)

Judgement Date : 07 Mar 1973

Citation : 1973 Latest Caselaw 41 SC

Constitution of India

Headnote :

Prior to September 1966, the marketing organization of the employer company was structured into three divisions. Following that, it was reorganized into two divisions. There were extensive and lengthy discussions between the employer and the employees, but the employees did not approve the reorganiz...

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C.I.T., Andhra Pradesh Vs. M/S. Vadde Pallaiah & Co [1973] INSC 42 (8 March 1973)

Judgement Date : 08 Mar 1973

Citation : 1973 Latest Caselaw 42 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

Until the assessment year 1953-54, P operated a business as an individual. In March 1953, he formed a partnership with others. For the assessment years 1954-55, 1955-56, and 1956-57, the partnership submitted income tax returns and sought registration under section 26A of the Income-tax Act, 1922. H...

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State of U.P. Vs. Dyer Meakin Breweries Ltd. [1973] INSC 43 (8 March 1973)

Judgement Date : 08 Mar 1973

Citation : 1973 Latest Caselaw 43 SC

Central Sales Tax Act, 1956

Headnote :

The taxpayer was registered as a dealer under the Central Sales Tax Act, 1956 in Ghaziabad. For the relevant assessment years, he was evaluated by the Tax Officer in Ghaziabad. The Sales Tax Officer later discovered that the taxpayer had improperly used some \'C\' Forms, leading to the issuance of a...

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Commissioner of Income Tax, Madras Vs. M/S. Madurai Mills Co. Limited [1973] INSC 44 (9 March 1973)

Judgement Date : 09 Mar 1973

Citation : 1973 Latest Caselaw 44 SC

Income Tax Act, 1961

Headnote :

Three private limited companies, in which the assessee owned shares, entered voluntary liquidation in December 1959. During the liquidation process, the liquidators distributed assets in the accounting year relevant to the assessment year 1961-62, and the assessee company received cash or assets in...

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Mustaq Ahmed Mohed Hussain Mukhtar Hussain Ali Hussain Vs. The State of Gujarat [1973] INSC 45 (13 March 1973)

Judgement Date : 13 Mar 1973

Citation : 1973 Latest Caselaw 45 SC

CrPC Section 421. Warrant for levy of fine
Indian Penal Code, 1860 (IPC)
IPC Section 34. Acts done by several persons in furtherance of common intention
IPC Section 511. Punishment for attempting to commit offences punishable with imprisonment for life or other imprisonment

Headnote :

In this appeal by special leave, the primary issue to be resolved was whether the High Court of Gujarat acted appropriately in summarily dismissing the appellants\' appeal against their conviction by the Sessions Judge in Jamnagar for offenses under Section 420 in conjunction with Sections 511 and 3...

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Phul Rani & Ors Vs. Naubat Rai Ahluwalia [1973] INSC 46 (14 March 1973)

Judgement Date : 14 Mar 1973

Citation : 1973 Latest Caselaw 46 SC

Code of Civil Procedure, 1908 (CPC)
Delhi Rent Control Act, 1958

Headnote :

The plaintiff, after issuing two notices to quit, submitted an ejectment application against the defendant under Section 14(1)(e) of the Delhi Rent Control Act of 1958, seeking possession based on personal necessity. The Additional Rent Controller dismissed the application on the preliminary ground...

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Patiraji Vs. Mamta & Ors [1973] INSC 47 (15 March 1973)

Judgement Date : 15 Mar 1973

Citation : 1973 Latest Caselaw 47 SC

Headnote :

The appellant initiated a lawsuit under section 20(b)(i) of the U.P. Zamindari Abolition and Land Reforms Act, 1950, claiming that her name was recorded as an occupant in the Khasra of 1356 Fasli. She argued that this designation made her an Adivasi, thus entitling her to reclaim possession of the l...

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Collector of Estate Duty Vs. M/S R. Kanakasabai & Ors [1973] INSC 48 (16 March 1973)

Judgement Date : 16 Mar 1973

Citation : 1973 Latest Caselaw 48 SC

Headnote :

R passed away in 1959, leaving behind four sons, some grandsons, a wife, and a daughter. These individuals submitted an account of the properties that transferred upon R\'s death to the Deputy Controller of Estate Duty. The Deputy Controller included the value of certain properties that R had settle...

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Commercial Tax-Officer, Bangalore, Vs. Sri Venkateswara Oil Mills & ANR [1973] INSC 49 (16 March 1973)

Judgement Date : 16 Mar 1973

Citation : 1973 Latest Caselaw 49 SC

Central Sales Tax Act, 1956

Headnote :

Following the Court\'s ruling in the case of Yadalam Lakshminarasimhiah Setty, the President of India issued the Central Sales Tax (Amendment) Ordinance 1969 on June 9, 1969. This ordinance aimed to override the implications of that ruling and to impose sales tax on all dealers engaged in inter-Stat...

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State of U. P. Vs. Kailash Nath Agarwal & Ors [1973] INSC 50 (16 March 1973)

Judgement Date : 16 Mar 1973

Citation : 1973 Latest Caselaw 50 SC

CrPC Section 337. Procedure Where lunatic prisoner is reported capable of making his defence
CrPC Section 338. Procedure where lunatic detained is declared fit to be released
Indian Penal Code, 1860 (IPC)
IPC Section 471. Using as genuine a forged document or electronic record

Headnote :

The respondent was involved in a conspiracy that led to significant fraud against the railway administration during the years 1958-59. Consequently, a charge-sheet was filed against them under sections 120(B), 420, 467, 468, and 471 of the Indian Penal Code (I.P.C.).Enquiry proceedings commenced in...

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