Caselaw | Supreme Court Judgements of april 1967

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Commissioner of Income-Tax, Mysore Vs. Bangalore Transport Co. Ltd. [1967] INSC 82 (3 April 1967)

Judgement Date : 03 Apr 1967

Citation : 1967 Latest Caselaw 82 SC

Headnote :

The undertaking and business of the assessee-company were taken over by the Government and the assessee was paid compensation. The assessee submitted a return', claiming that it had earned no income from its business, since it was taken over by the Government. The Income-tax Officer brought to t...

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The Commissioner of Income-Tax, Andhra Pradesh, Hyderabad Vs. K. Adinarayana Murty [1967] INSC 83 (3 April 1967)

Judgement Date : 03 Apr 1967

Citation : 1967 Latest Caselaw 83 SC

Headnote :

The respondent had two sons. Prior to the assessment year 1954-55 the Income-tax Authorities assessed him as had of a Hindu undivided family. In 1954-55 the Income-tax Officer held that he was an 'individual' and assessed him accordingly. Thereafter, having obtained sanction from the Commiss...

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Rajasthan State Electricity Board, Jaipur Vs. Mohan Lal & Ors [1967] INSC 84 (3 April 1967)

Judgement Date : 03 Apr 1967

Citation : 1967 Latest Caselaw 84 SC

Constitution of India
Electricity (Supply) Act, 1948
Electricity (Supply) Act, 1948
Electricity (Supply) Act, 1948

Headnote :

In 1958, the services of respondents I and 4 to 14, who were permanent employees of the State Government holding posts of foremen. were provisionally placed at the disposal of the State Electricity Board (appellant), constituted under the Electricity (Supply) Act, 1948, The Electricity Board was dir...

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Hans Raj Vs. Rattan Chand, [1967] INSC 85 (3 April 1967)

Judgement Date : 03 Apr 1967

Citation : 1967 Latest Caselaw 85 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The appellant's brother was adjudicated insolvent by the Insolvency Judge, Barnala, Punjab on the 23rd November., 1954. Two days later it Receiver in insolvency was appointed by the Court and was directed to take possession of the property of the insolvent On the 26th and 27th November, 1954 the...

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The East India Industries (Madras) Private Ltd. & ANR Vs. The Commissioner of Income Tax, Madras [1967] INSC 86 (3 April 1967)

Judgement Date : 04 Apr 1967

Citation : 1967 Latest Caselaw 86 SC

Headnote :

The assessee claimed exemption from tax under s. 14-B of the Incometax Act, 1922 for a sum donated to a Trust, whose most of the objects were charitable and religious in nature, but one was not, and it was open to the trustees to utilise the income of any one of the objects to the exclusion of all o...

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Jamatraj Kewalji Govani Vs. The State of Maharashtra [1967] INSC 87 (4 April 1967)

Judgement Date : 04 Apr 1967

Citation : 1967 Latest Caselaw 87 SC

CrPC Section 342. Power to order court
Customs Act, 1962

Headnote :

Upon a warrant issued under s. 105 of the Customs Act, 1962, the appellants' shop was searched and a number of watches, clocks, etc., were seized. As he could not prove that the goods had borne the necessary customs duty, the appellant was prosecuted on two counts under ss. 135(a) and 13 5 (b) o...

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Northern India Caterers Private Ltd. & ANR Vs. State of Punjab & ANR [1967] INSC 88 (4 April 1967)

Judgement Date : 04 Apr 1967

Citation : 1967 Latest Caselaw 88 SC

Code of Civil Procedure, 1908 (CPC)

Purshottam Govindji Halai Vs. Shree B. M. Desai, Additional Collector of Bombay & Ors [1955] INSC 53 (14 October 1955)

Headnote :

The respondent-State leased its premises to the appellant for running a hotel and when the lease expired called upon the appellant to hand over vacant possession. On the appellant failing to do so, the Collector issued a notice under s. 4 of the Punjab Public Premises and Land (Eviction and Rent Rec...

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Madanlal Vs. State of Punjab [1967] INSC 89 (5 April 1967)

Judgement Date : 05 Apr 1967

Citation : 1967 Latest Caselaw 89 SC

CrPC Section 342. Power to order court
Indian Penal Code, 1860 (IPC)
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 114. Abettor present when offence is committed

Headnote :

J had authorised the appellant a clerk under him, to withdraw moneys from Bank for payments to different persons. J, discovering that the moneys were not paid to persons concerned, lodged a report. The appellant admitted to have withdrawn the moneys, but stated that he had handed them over to J,...

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Unikat Sankunni Menon Vs. The State of Rajasthan [1967] INSC 90 (5 April 1967)

Judgement Date : 05 Apr 1967

Citation : 1967 Latest Caselaw 90 SC

Constitution of India

Headnote :

Under the Rajasthan Civil Services (Unification of Pay Scales) Rules & Schedules, 1950, a person serving in the Rajasthan Secretariat, on appointment as Deputy Secretary, was placed in a specified pay-scale and was, in addition, entitled to a Special Pay. Under the same Rules a member of the Raj...

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Income-Tax Officer, Madras Vs. Budha Pictures, Madras [1967] INSC 91 (5 April 1967)

Judgement Date : 05 Apr 1967

Citation : 1967 Latest Caselaw 91 SC

Headnote :

The respondent a film producing company was served a notice under s. 46(5A) by the Income-tax Officer on June 18, 1957, asking it to pay to the Income-tax Officer any amount due from the company or held by it for or on account of 'B' an actor. On June 26, 1959 the company replied that it had...

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Raja Mohan Raja Bahadur Vs. The Commissioner of Income-Tax, U.P [1967] INSC 92 (6 April 1967)

Judgement Date : 06 Apr 1967

Citation : 1967 Latest Caselaw 92 SC

Headnote :

The appellant, a Hindu undivided family, carried on the business of. money-lending and maintained its accounts on cash basis. After the appellant had obtained a decree for the recovery of a loan made to a debtor, the latter obtained an order under the U.P. Encumbered Estates Act 25 of 1934, applying...

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Shah & Co., Bombay Vs. The State of Maharashtra & ANR [1967] INSC 93 (6 April 1967)

Judgement Date : 06 Apr 1967

Citation : 1967 Latest Caselaw 93 SC

Bombay Land Requisition Act, 1948
Bombay Land Requisition Act, 1948
Bombay Rents, Hotel and Lodging House Rates Control Act, 1947
Bombay Rents, Hotel and Lodging House Rates Control Act, 1947

Headnote :

By an assignment deed, the assignors, tenant of a premises in Bimbay, carrying on shoe business therein, assigned to the petitioners the whole of the business, as a going concern together with the tenancy and occupancy rights of the premises. It was, also, recited that no consideration was paid for...

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Mangal Singh & Ors Vs. Shrimati Rattno & ANR [1967] INSC 94 (6 April 1967)

Judgement Date : 06 Apr 1967

Citation : 1967 Latest Caselaw 94 SC

Hindu Succession Act, 1956

Headnote :

A Hindu widow in the Punjab came into possession of her husband's land on his death in 1917. She continued in possession till 1954 when on an application made by certain collaterals of her late husband the Naib Tehsildar effected a mutation in favour of the collaterals. On the basis of the Naib...

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Travancore-Cochin Chemicals (P.) Ltd. Vs. Commissioner of Wealth-Tax, Kerala [1967] INSC 95 (6 April 1967)

Judgement Date : 06 Apr 1967

Citation : 1967 Latest Caselaw 95 SC

Wealth Tax Act, 1957

Headnote :

The appellant, which was a private limited company, was formed and registered under the Indian Companies Act, 1913, on 8th November, 1951. The erection and construction of its factory was completed in December 1953 and production commenced from 1-1-1954. On the question-whether the company was estab...

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Sales Tax Officer Vs. K. I. Abraham [1967] INSC 96 (7 April 1967)

Judgement Date : 07 Apr 1967

Citation : 1967 Latest Caselaw 96 SC

Central Sales Tax Act, 1956

Headnote :

Sales-tax under s. 8 of the Central Sales-tax Act at the rate of 7% was imposed on assessee's sales, for which declaration forms 'C' was filed after the prescribed date but before the order of assessment was made. The assessee filed a writ petition against the assessment, which the High...

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Commissioner of Income-Tax, Calcutta Vs. Rai Bahadur Hardutroy Motilal Chamaria [1967] INSC 97 (7 April 1967)

Judgement Date : 07 Apr 1967

Citation : 1967 Latest Caselaw 97 SC

Headnote :

The account books of the respondent for the assessment year 1952-53 showed three sums of Rs. 2,50,000, Rs. 1,50,000 and Rs. 30,000 as borrowed from parties in Nepal. The incometax Officer added these amounts to the total income of the assessee as secret income falsely shown as loans. The Income-tax...

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State of Assam & ANR Vs. Bharat Kala Bhandar Ltd. & Ors [1967] INSC 98 (7 April 1967)

Judgement Date : 07 Apr 1967

Citation : 1967 Latest Caselaw 98 SC

Headnote :

On 26th September, 1964, the Governor of Assam notified under r. 126AA(1) a large number of employments as he was of opinion that they were essential for securing the public safety and for maintaining Supplies and services necessary to the life of the community, and under In (4) ordered payment of r...

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Inder Singh & ANR Vs. State of Punjab & Ors [1967] INSC 99 (10 April 1967)

Judgement Date : 10 Apr 1967

Citation : 1967 Latest Caselaw 99 SC

Constitution of India
Wealth Tax Act, 1957

Pritam Singh Vs. The State [1950] INSC 11 (5 May 1950)

Headnote :

While ascertaining the surplus land under the Pepsu Tenancy and Agricultural Lands Act, the excess over 30 acres owned by the appellants, a Hindu undivided family was declared surplus. In ascertaining the surplus, the authorities ignored the transfer of land by the Karta of the family to an outsider...

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Ahmedabad Manufacturing & Calico Printing Co., Ltd. Vs. State of Gujarat & Ors [1967] INSC 100 (10 April 1967)

Judgement Date : 10 Apr 1967

Citation : 1967 Latest Caselaw 100 SC

Bombay Land Revenue Code, 1879
Constitution of India
Gujarat Education Cess Act, 1962

Headnote :

The petitioners had their textile mills in the City of Ahamdabad, The properties in Ahmedabad were in three zones. In the inner zone were situated properties which did not bear land revenue on account of the exemption given in s. 123 of the Bombay Land Revenue Code. In the middle zone were sit...

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Bhawani Cotton Mills Ltd. Vs. State of Punjab & ANR [1967] INSC 101 (10 April 1967)

Judgement Date : 10 Apr 1967

Citation : 1967 Latest Caselaw 101 SC

Central Sales Tax Act, 1956
Punjab General Sales Tax Act, 1948
Punjab General Sales Tax Act, 1948

Headnote :

The definition of the word "purchase" was first introduced in the Punjab General Sales Tax Act, 1948, in 1958. As the rate of tax to be levied was to be contained in a Notification to be issued under s. 5(1) of the, Act, a Notification was issued in April 1958 regarding the rate. of tax on...

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Devi Das Gopal Krishnan & Ors Vs. State of Punjab & Ors [1967] INSC 102 (10 April 1967)

Judgement Date : 10 Apr 1967

Citation : 1967 Latest Caselaw 102 SC

Bombay Tenancy and Agricultural Lands Act, 1948
Bombay Tenancy and Agricultural Lands Act, 1948
Central Sales Tax Act, 1956
Punjab General Sales Tax Act, 1948
Punjab General Sales Tax Act, 1948
Sale of Goods Act, 1930

Headnote :

Section 5 of the East Punjab Sales Tax Act, 1948, as originally enacted, conferred on the Government power to levy tax at such rates as the Government might fix. The section was amended by Act 18 of 1952, with retrospective effect, fixing the rate of tax at "not exceeding two piece in a rupee&q...

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Satwant Singh Sawhney Vs. D. Ramarathnam, Assistant Passport Officer, Government [1967] INSC 103 (10 April 1967)

Judgement Date : 10 Apr 1967

Citation : 1967 Latest Caselaw 103 SC

Constitution of India

Headnote :

The petitioner carried on the business of import, export and the manufacture of automobile parts and in connection with his business it was necessary for him to travel abroad. For this purpose he was holding two valid passports when on August 31, 1966 and on September 24, 1966 the first and the seco...

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State of Assam & Ors Vs. Labanya Probha Debi [1967] INSC 104 (11 April 1967)

Judgement Date : 11 Apr 1967

Citation : 1967 Latest Caselaw 104 SC

Constitution of India
Rajasthan Motor Vehicles Taxation Act, 1951

Headnote :

Under the Assam Motor Vehicles Taxation Act, 1936, no motor vehicle could be used in the Assam Province unless the owner thereof hadpaid in respect of it a tax at the appropriate rate specified in the Schedule to the Act. The Schedule was amended from time to time by the substitution of new Schedule...

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K.Gopaul Vs. Union of India & Ors [1967] INSC 105 (12 April 1967)

Judgement Date : 12 Apr 1967

Citation : 1967 Latest Caselaw 105 SC

Constitution of India
Indian Administrative Service (Cadre) Rules, 1954

Headnote :

The appellant was holding and had been confirmed in the post of Inspector General of Registration (I.G.R.), Madras, when, on November11, 1963, the post of I.G.R. was included in the cadre of the Indian Administrative Service (I.A.S.). On January 25, 1964, a Government order was issued posting a memb...

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State of Madras Vs. T. Narayanaswami Naidu & ANR [1967] INSC 106 (12 April 1967)

Judgement Date : 12 Apr 1967

Citation : 1967 Latest Caselaw 106 SC

Central Sales Tax Act, 1956

Headnote :

The assessee, a dealer in cotton, claimed deduction of Sales-tax on the ground that cotton worth that value were in stock on the last day of the assessing year. The Commercial Tax Officer disallowed the claim holding that as subsequent disposal had not been proved, it was liable to be taxed as a las...

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State of Madras Vs. P.M. Batcha & Company [1967] INSC 107 (12 April 1967)

Judgement Date : 12 Apr 1967

Citation : 1967 Latest Caselaw 107 SC

Headnote :

The respondent firm carried on business in hides and skins in Madras. For the assessment year 1953-54 they applied for a licence under s. 5 of the Madras General Sales Tax Act, 1939. The Commercial Tax Officer relying on a judgment of the Madras High Court held that the respondent was not liable to...

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State of Madras Vs. R. Nand Lal & Co [1967] INSC 108 (14 April 1967)

Judgement Date : 14 Apr 1967

Citation : 1967 Latest Caselaw 108 SC

Central Sales Tax Act, 1956

Headnote :

The assessee firm was a 'dealer' in Madras State. For the year 1959-60 the firm was taxed at 7% on certain sales effected to registered dealers in the Punjab on the ground that the declarations taken from dealers in Punjab in Form 'C' were not in accordance with r. 10(1) of the Centr...

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G.J. Fernandez Vs. State of Mysore & Ors [1967] INSC 109 (14 April 1967)

Judgement Date : 14 Apr 1967

Citation : 1967 Latest Caselaw 109 SC

Constitution of India

Headnote :

Sealed tenders were submitted to the Chief Engineer of the P.W.D. of the respondent-State for a certain construction. The tender submitted by the appellant was the lowest unconditional tender, whereas that of the third respondent, though lower in amount was a conditional tender. None of the tende...

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Abhinandan Jha & Ors Vs. Dinesh Mishra [1967] INSC 110 (17 April 1967)

Judgement Date : 17 Apr 1967

Citation : 1967 Latest Caselaw 110 SC

Headnote :

On the question whether a magistrate could direct the police to submit a charge-sheet, when the police, after investigation into a cognizable offence, had submitted a report of the action taken under s. 169, Cr. P.C., that there was no case made out for sending up the accused for trial, HELD : Th...

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Deputy Commercial Tax Officer & ANR Vs. Sha Sukhraj Peerajee [1967] INSC 111 (17 April 1967)

Judgement Date : 17 Apr 1967

Citation : 1967 Latest Caselaw 111 SC

Headnote :

By a registered instrument dated October 5, 1956, the respondent purchased the business carried on by a dealer as defined in the Madras General Sales Tax Act IX of 1939. The dealer had been assessed to sales tax in respect of his turnover for the years 1948-49 and 1949-50 and had paid a part of the...

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T. N. K. Govindarajulu Chetty Vs. Commissioner of Income-Tax, Madras [1967] INSC 112 (17 April 1967)

Judgement Date : 17 Apr 1967

Citation : 1967 Latest Caselaw 112 SC

Land Acquisition Act, 1894
Land Acquisition Act, 1894

Headnote :

The assesses& were offered compensation and interest on the amount of compensation in respect of their property which was first requisitioned under r. 75A of the Defence of India Act, 1939 and later acquired by the State under s. 5 of the Requisitioned Land (Continuance of Powers) Act. The Requi...

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Esthuri Aswanthiah Vs. Commissioner of Income-Tax, Mysore [1967] INSC 113 (18 April 1967)

Judgement Date : 18 Apr 1967

Citation : 1967 Latest Caselaw 113 SC

Headnote :

On July 1, 1949 the assessee who carried on business in Mysore State brought into his books of account an opening cash balance of Rs. 1,87,000. The Income-tax Officer held that out of the above sum Rs. 1,37,000 was the assessee's income from undisclosed sources. The assessee's explanations w...

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Yusufalli Esmail Nagree Vs. The State of Maharashtra [1967] INSC 114 (19 April 1967)

Judgement Date : 19 Apr 1967

Citation : 1967 Latest Caselaw 114 SC

Constitution of India
CrPC Section 162. Statements to police not to be signed: Use of statements in evidence
CrPC Section 342. Power to order court
Indian Evidence Act, 1872
Indian Penal Code, 1860 (IPC)

Headnote :

On report of S, that the appellant had offered a bribe to 'him, which S did not accept, the Police laid a trap. S called the appellant at his residence and in the room where they alone were present, the appellant handed over the bribe to S. In the room a microphone of 'a tape recorder was co...

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Rentala Latchaiah & Ors Vs. Chimmapudi Subrahmanyam [1967] INSC 115 (19 April 1967)

Judgement Date : 19 Apr 1967

Citation : 1967 Latest Caselaw 115 SC

Headnote :

R died in 1941 leaving certain landed properties. His adopted son filed a suit for a declaration in favour of his adoption against R's widow as defendant. During the pendency of the suit the widow was put in possession of the lands by the revenue authorities.' The plaintiff added a prayer of...

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State of Maharashtra Vs. Dr. R. B. Chowdhary & Ors [1967] INSC 116 (19 April 1967)

Judgement Date : 19 Apr 1967

Citation : 1967 Latest Caselaw 116 SC

CrPC Section 342. Power to order court
Indian Penal Code, 1860 (IPC)
IPC Section 500. Punishment for defamation
Press and Registration of Books Act, 1867

Headnote :

The respondents were members of the Editorial Board of a newspaper. One M, who had made a declaration under s. 5 of the Press and Registration of Books Act, 1867, that he was the editor, printer and publisher of the newspaper, was shown in the newspaper also as its editor. A complaint was filed agai...

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Solana Ramachandra Rao & Ors Vs. Maddi Kutumba Rao & ANR [1967] INSC 117 (19 April 1967)

Judgement Date : 19 Apr 1967

Citation : 1967 Latest Caselaw 117 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

Properties belonging to a 'trust were sold in execution of a decree obtained by the second respondent against the trust and were purchased by the first respondent. Thereafter, a suit was filed under s. 92, C.P.C. for the removal of the trustees wherein it was prayed that the sale in favour of th...

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Hukamchand Vs. Bansilal & Ors [1967] INSC 118 (19 April 1967)

Judgement Date : 19 Apr 1964

Citation : 1967 Latest Caselaw 118 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The respondents were members of a Cooperative housing society and 'had created a mortgage on their property in favour of the society. As an amount due under the mortgage was not paid, the matter was referred to the Registrar of Cooperative Societies and he made an order on May 1, 1957 directing...

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Sawan Ram & Ors Vs. Kala Wanti & Ors [1967] INSC 119 (19 April 1967)

Judgement Date : 19 Apr 1967

Citation : 1967 Latest Caselaw 119 SC

Hindu Adoptions and Maintenance Act, 1956
Hindu Succession Act, 1956

Headnote :

A widow, whose husband had died before the Hindu Succession Act came into force, adopted respondent 2 after the enforcement of the Act. On the widow's death, the appellant the nearest reversioner of her husband, filed a suit challenging the adoption. The trial court dismissed the suit, which, in...

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Sarpanch, Lonand Grampanchayat Vs. Ramgiri Gosavi & ANR [1967] INSC 120 (20 April 1967)

Judgement Date : 20 Apr 1967

Citation : 1967 Latest Caselaw 120 SC

Minimum Wages Act, 1948
Minimum Wages Act, 1948

Dinabandhu Sahu Vs. Jadumoni Mangaraj & Ors [1954] INSC 53 (25 April 1954)

Headnote :

On March 19, 1963 the first respondent, on behalf of some employees of the Grampanchayat, applied to the authority appointed under s. 20(1) of the Minimum Wages Act, 1948, for a direction upon the Grampanchayat to pay to the employees certain overtime wages, etc. The Authority found that since Ja...

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Raja Bahadur Giriwar Prasad Narain Singh Vs. Dukhu Lal Das & Ors [1967] INSC 121 (20 April 1967)

Judgement Date : 20 Apr 1967

Citation : 1967 Latest Caselaw 121 SC

Bihar Land Reforms Act, 1950
Land Registration Act, 1876
Land Registration Act, 1876

Headnote :

The plaintiff-respondents obtained a lease from defendant 1appellant. of certain rights in the estate of defendant 1, and paid him the lease money. By a notification published in the Official Gazette, the estate of defendant 1-appellant was vested in the defendant 2-State under the Bihar Land Reform...

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Pyare Lal Vs. New Delhi Municipal Committee & ANR [1967] INSC 122 (20 April 1967)

Judgement Date : 20 Apr 1967

Citation : 1967 Latest Caselaw 122 SC

Prevention of Food Adulteration Act, 1954
Prevention Of Food Adulteration Act, 1954

Headnote :

The petitioners were vendors of potato chops and other edibles which they sold on public streets. The New Delhi Municipal Committee issued them licences for some time and later on tried to give them alternative sites for carrying on their trade. Finally however on 30th April 1965 it passed a resolut...

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Custodian of Evacuee Property Punjab & Ors Vs. Jafran Begum [1967] INSC 123 (20 April 1967)

Judgement Date : 20 Apr 1967

Citation : 1967 Latest Caselaw 123 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

A person who was in possession of a house in India, migrated to Pakistan. Notice was issued to his son under s. 7 of the Administration of Evacuee Property Act, 1950, and after hearing him the Deputy Custodian declared the house to be evacuee property. The respondent, who was the wife of the evacuee...

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Commissioner of Income-Tax, Kerala Vs. Gemini Cashew Sales Corporation, Quilon [1967] INSC 124 (20 April 1967)

Judgement Date : 20 Apr 1967

Citation : 1967 Latest Caselaw 124 SC

Industrial Disputes Act, 1947

Headnote :

A partnership of two partners was dissolved on the death of one of them on August 24, 1957 and the business was taken over by the surviving partner on his own account. The services of the employees were not interrupted and there was no alteration in their terms of employment. In proceedings for asse...

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Director of Supplies & Disposals, Calcutta Vs. Member, Board of Revenue, West Bengal,Calcutta [1967] INSC 125 (24 April 1967)

Judgement Date : 24 Apr 1967

Citation : 1967 Latest Caselaw 125 SC

Headnote :

Section 2(c) of the Bengal Finance (Sales-tax) Act, 1941 defines a "dealer" as meaning any person who carries on the business of selling goods in West Bengal and as including the Government. The appellant was a widespread Organisation of the Government of India set up for the disposal of s...

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State of Maharashtra Vs. Jamnabhai Purshottam Assar [1967] INSC 126 (25 April 1967)

Judgement Date : 25 Apr 1967

Citation : 1967 Latest Caselaw 126 SC

Factories Act, 1948

Headnote :

The respondent had established a factory in Bombay which was closed in April 1957. In July 1957, the ex-workers of the factory combined together to form five partnerships and by agreements of leave and licence, the respondent gave in their use the factory premises and the machinery in-stalled there....

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Sundaram & Company (P.) Ltd. Madurai Vs. Commissioner of Income-Tax, Madras [1967] INSC 127 (25 April 1967)

Judgement Date : 25 Apr 1967

Citation : 1967 Latest Caselaw 127 SC

Headnote :

The Income-tax Officer issued a notice to the assessee for reopening the assessment for the year 1956-57 on the ground that "excessive relief" within the meaning of s. 34(1)(b) of the Income-tax Act, 1922 had been granted to the assessee. Rejecting the contention of the assessee that th...

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Gurdit Singh Vs. Mst. Angrez Kaur Alias Gej Kaur Alias Malan& Ors [1967] INSC 128 (25 April 1967)

Judgement Date : 25 Apr 1967

Citation : 1967 Latest Caselaw 128 SC

Headnote :

S married A after the latter had been divorced by her husband T. The parties were Jats of Jullundur District in the Punjab. After the death of S a collateral of his got the lands of S mutated in his favour. A then filed a suit claiming the land as widow of S. Her marriage to S was challenged on the...

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Commissioner of Income-Tax, Bombay City-1, Bombay Vs. National Storage Pvt. Ltd., Bombay [1967] INSC 129 (26 April 1967)

Judgement Date : 26 Apr 1967

Citation : 1967 Latest Caselaw 129 SC

Headnote :

The assessee-Company was promoted because the Government of India promulgated the Cinematograph Rules, 1948, according to which distributors of films were required to store films in godowns constructed in conformity with the specifications laid down in the Rules. The assesses constructed vaults of s...

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Kamla Prasad Singh Vs. Hari Nath Singh & ANR [1967] INSC 130 (27 April 1967)

Judgement Date : 27 Apr 1967

Citation : 1967 Latest Caselaw 130 SC

CrPC Section 195. Prosecution for contempt of lawful authority of public servants, for offences against public justice and for offences relating to documents given in evidence
Indian Penal Code, 1860 (IPC)
IPC Section 192. Fabricating false evidence
IPC Section 193. Punishment for false evidence
IPC Section 218. Public servant framing incorrect record or writing with intent to save person from punishment or property from forfeiture
IPC Section 8. Gender

Headnote :

The appellant. a private person, filed three complaints under s. 218 I.P.C. for the prosecution of respondent 1 charging him in each ease with abetment of offences committed by three public servants. In each complaint respondent 1 was a co-accused with another--in one with an Ahmad of Tahsildar'...

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Income-Tax Officer, Agra Vs. Radha Krishan [1967] INSC 131 (27 April 1967)

Judgement Date : 27 Apr 1967

Citation : 1967 Latest Caselaw 131 SC

Headnote :

The respondent was one of the partners in a partnership firm registered under s. 26A of the Indian Income-tax Act, 1922. The Income tax Officer in making assessments for the assessment years 1944-45, 1945-46, and 1946-47 and 1947-48 determined the shares of each of the partners and taxed them acc...

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