Caselaw | Supreme Court Judgements of november 1967

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S.K. Dutta, Income-Tax Officer & Ors Vs. Lawrence Singh Ingty [1967] INSC 250 (7 November 1967)

Judgement Date : 07 Nov 1967

Citation : 1967 Latest Caselaw 250 SC

Code of Civil Procedure, 1908 (CPC)
Constitution of India
Income Tax Act, 1961

Headnote :

Under section 4(3)(xxi) of the Income-tax Act, 1922, and section 10(26) of the Income-tax Act, 1961, the income of members of a scheduled tribe, as defined in Article 366(25) of the Constitution, who reside in areas specified in Part A or Part B of the Table attached to Paragraph 20 of the Sixth Sch...

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The State of Orissa Vs. Sudhansu Sekhar Misra & Ors [1967] INSC 251 (7 November 1967)

Judgement Date : 07 Nov 1967

Citation : 1967 Latest Caselaw 251 SC

Constitution of India

State of Assam Vs. Ranga Mahammad & Ors [1966] INSC 174 (21 September 1966)

Headnote :

The Orissa Superior Judicial Service comprised 15 positions, including 10 District and Sessions Judges or Additional District and Sessions Judges. The remaining five included one Registrar of the High Court and four State Government officers.P, a District and Sessions Judge, was assigned as Superint...

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Shri Baburao Patel & Ors Vs. Dr. Zakir Husain & Ors [1967] INSC 252 (7 November 1967)

Judgement Date : 07 Nov 1967

Citation : 1967 Latest Caselaw 252 SC

Constitution of India
Indian Penal Code, 1860 (IPC)

Headnote :

Following the Presidential election in May 1967, respondent No. 1 was declared the winner. The petitioners contested the election on two main grounds: (i) Article 58(1)(c) stipulates that a candidate for the presidency must be qualified to be elected as a member of the House of People. After the Six...

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State of Gujarat Vs. Manilal Joitaram & Co [1967] INSC 253 (8 November 1967)

Judgement Date : 08 Nov 1967

Citation : 1967 Latest Caselaw 253 SC

Forward Contracts (Regulation) Act, 1952

Headnote :

The members of the Ghee and Tel Brokers Association regularly engaged in contracts for the buying and selling of groundnut oil. However, week after week, these contracts were canceled due to cross-transactions, resulting in no actual delivery. Instead of receiving payments for the losses incurred fr...

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Commissioner of Income-Tax, Madhya Pradesh Vs. Dewas Cine Corporation [1967] INSC 254 (8 November 1967)

Judgement Date : 08 Nov 1967

Citation : 1967 Latest Caselaw 254 SC

Headnote :

S and H established a partnership to operate as exhibitors of cinematograph films starting March 1, 1947. Each partner contributed their respective cinematograph theatre as an asset to the partnership. For the assessment years 1950-51 to 1952-53, the Income-tax Officer approved a total depreciation...

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The Century Spg. & Mfg. Co. Ltd. Vs. District Municipality of Ulhasnagar [1967] INSC 255 (9 November 1967)

Judgement Date : 09 Nov 1967

Citation : 1967 Latest Caselaw 255 SC

Headnote :

The State of Bombay established the respondent Municipality, which includes parts of certain villages, through notifications issued under the Bombay District Municipal Act of 1901. The Municipality created House Tax Rules under section 46 of the Act and notified the appellant company of its intentio...

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Union of India & ANR Vs. P.K. Roy & Ors [1967] INSC 256 (9 November 1967)

Judgement Date : 09 Nov 1967

Citation : 1967 Latest Caselaw 256 SC

States Reorganisation Act, 1956

Headnote :

Respondents 1 to 13 were Assistant Engineers in the State of Madhya Pradesh before it was reorganised under the States Reorganisation Act. 1956. After the formation of the new State of Madhya Pradesh, they continued to serve in the new State along with officers taken over from the absorbed States an...

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P.S.N.S. Ambalavana Chettiar And Co. Ltd & ANR Vs. Express Newspapers Ltd., Bombay [1967] INSC 257 (10 November 1967)

Judgement Date : 10 Nov 1967

Citation : 1967 Latest Caselaw 257 SC

Indian Contract Act, 1872
Sale of Goods Act, 1930
Section 176. Pawnee’s right where pawnor makes default
Section 73. Compensation of loss or damage caused by breach of contract

Headnote :

On November 13, 1951, the respondent consented to sell the appellants a stock of 415 tons of newsprint in sheets stored in the respondent\'s warehouse. On November 26, the parties modified the agreement, deciding that the appellants would purchase only 300 tons from the original stock. After receivi...

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Mohd. Yaqub, Vs. The State of Jammu & Kashmir [1967] INSC 258 (10 November 1967)

Judgement Date : 10 Nov 1967

Citation : 1967 Latest Caselaw 258 SC

Constitution of India
Constitution of Jammu and Kashmir

Ghulam Sarwar Vs. Union of India & Ors [1966] INSC 267 (15 December 1966)

Headnote :

The petitioner filed a petition under Article 32 of the Constitution, contesting a detention order issued against him under Rule 30(1)(b) of the Defence of India Rules, 1962. His arguments included, among other points, (i) that the President\'s order dated November 3, 1962, which was amended on Nove...

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Harjinder Singh Alias Jinda Vs. Delhi Administration [1967] INSC 259 (14 November 1967)

Judgement Date : 14 Nov 1967

Citation : 1967 Latest Caselaw 259 SC

Indian Penal Code, 1860 (IPC)
IPC Section 302. Punishment for murder

Headnote :

The appellant was found guilty by the Sessions Judge under section 302 of the Indian Penal Code, and this conviction was confirmed by the High Court. The prosecution\'s evidence indicated that the appellant attempted to attack one D, prompting D\'s brother K to intervene. The appellant then drew a k...

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Mohan Lal & ANR Vs. Grain Chamber Ltd., Muzaffarnagar & Ors [1967] INSC 260 (15 November 1967)

Judgement Date : 15 Nov 1967

Citation : 1967 Latest Caselaw 260 SC

Indian Contract Act, 1872

Headnote :

The respondent company, established under the Indian Companies Act of 1913, was created to operate as an exchange for various commodities, including gur, and commenced its operations in 1931. According to the company\'s Articles of Association, any individual not engaging in transactions or business...

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Ishwarlal Girdharlal Joshi Vs. State of Gujarat & ANR [1967] INSC 261 (16 November 1967)

Judgement Date : 16 Nov 1967

Citation : 1967 Latest Caselaw 261 SC

Constitution of India

Headnote :

On March 10, 1965, the respondent State Government issued a notification under section 4 of the Land Acquisition Act, declaring that certain lands were required for a public purpose, specifically for the construction of the State capital. The Government asserted that these lands were classified as \...

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Mahendra Pratap Singh Vs. Sarju Singh & ANR [1967] INSC 262 (20 November 1967)

Judgement Date : 20 Nov 1967

Citation : 1967 Latest Caselaw 262 SC

CrPC Section 107. Security for keeping the peace in other cases
CrPC Section 439. Special powers of High Court or Court of Session regarding bail
Indian Penal Code, 1860 (IPC)
IPC Section 302. Punishment for murder

Headnote :

In a revision submitted by a private party, the High Court exercised its authority under section 439 of the Code of Criminal Procedure to mandate a retrial of the appellant, who had previously been acquitted by the Sessions Judge. In this process, the High Court meticulously examined the evidence, s...

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Workmen of M/S. Hindustan Motors Ltd. Vs. M/S. Hindustan Motors, Ltd. & ANR [1967] INSC 263 (21 November 1967)

Judgement Date : 21 Nov 1967

Citation : 1967 Latest Caselaw 263 SC

Headnote :

The employees of the respondent company initiated an industrial dispute regarding the bonus they claimed for the year 1960-61.The Industrial Tribunal, using the Full Bench Formula, determined that the amount required for the rehabilitation of machinery surpassed the surplus that was otherwise availa...

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Ibrahim & Ors Vs. State of West Bengal & ANR [1967] INSC 264 (21 November 1967)

Judgement Date : 21 Nov 1967

Citation : 1967 Latest Caselaw 264 SC

Headnote :

The ten appellants were ratings who had entered into a contract with a shipping company in Cochin to operate one of its vessels from December 11, 1963, to June 10, 1964.During this time, after completing several voyages and while the ship was docked at Calcutta port, a disagreement arose between the...

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Kalidindi Venkata Subbaraju & Ors Vs. Chintalapati Subbaraju & Ors [1967] INSC 265 (21 November 1967)

Judgement Date : 21 Nov 1967

Citation : 1967 Latest Caselaw 265 SC

Headnote :

A Hindu passed away, leaving all his assets to his mother through a will he executed just three days prior to his death. In the will, he claimed to be 19 years old and stated that he was bequeathing all his movable and immovable properties to his mother. Following his death, the nearest reversioner,...

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State of Andhra Pradesh Vs. K. Satyanarayana & Ors [1967] INSC 266 (22 November 1967)

Judgement Date : 22 Nov 1967

Citation : 1967 Latest Caselaw 266 SC

CrPC Section 438. Direction for grant of bail to person apprehending arrest
Public Gambling Act, 1867
Public Gambling Act, 1867

Headnote :

The police conducted a raid at a club and discovered respondents 1 to 5 engaged in playing \"Rummy\" for stakes, with counters and money on the table, along with playing cards in use. Respondent 6, the Treasurer of the Club, was in possession of the stake money, while Respondent 7, the Secretary of...

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Union of India & Ors Vs. M/S. Indo-Afghan Agencies Ltd. [1967] INSC 267 (22 November 1967)

Judgement Date : 22 Nov 1967

Citation : 1967 Latest Caselaw 267 SC

Customs Act, 1962

Headnote :

Section 3 of the Imports and Exports (Control) Act, 1947, empowers the Central Government to issue orders that can prohibit, restrict, or otherwise regulate the import, export, and transportation of specified goods. Utilizing this authority, the Central Government enacted the Imports (Control) Order...

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Sevantilal Maneklal Sheth Vs. Commissioner of Income-Tax (Central), Bombay [1967] INSC 268 (22 November 1967)

Judgement Date : 22 Nov 1967

Citation : 1967 Latest Caselaw 268 SC

Headnote :

In 1951, the appellant gifted certain ordinary and preference shares of a company to his wife, with the shares valued at Rs. 69,730 at the time of transfer. After the company converted the preference shares into ordinary shares, the appellant\'s wife sold most of her shares for Rs. 1,54,800, resulti...

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Dalhousie Investment Trust Company Ltd. Vs. Commissioner of Income-Tax (Central), Calcutta [1967] INSC 269 (22 November 1967)

Judgement Date : 22 Nov 1967

Citation : 1967 Latest Caselaw 269 SC

Headnote :

The main activity of the assessee involved investing its capital in shares and stocks. It frequently altered its investments by selling shares and stocks. The income of the assessee primarily came from dividends on shares and interest from its investments. The assessee acquired shares of a company d...

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Deputy Commercial Tax Officer, Saidapet & ANR Vs. Enfield India Ltd., Co-Operative Canteen Ltd. [1967] INSC 270 (23 November 1967)

Judgement Date : 23 Nov 1967

Citation : 1967 Latest Caselaw 270 SC

Government of India Act, 1935
Sale of Goods Act, 1930

Headnote :

The respondent was a registered Co-operative Society established under the Madras Co-operative Societies Act 6 of 1932, with the purpose of providing a canteen for the employees of a company.The Deputy Commercial Tax Officer assessed the Society for sales tax on its turnover from refreshments suppli...

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M. A. Jabbar Vs. Commissioner of Income-Tax, Andhra Pradesh, Hyderabad [1967] INSC 271 (23 November 1967)

Judgement Date : 23 Nov 1967

Citation : 1967 Latest Caselaw 271 SC

Headnote :

The taxpayer was engaged in the business of supplying lime and sand and secured a lease for a riverbed from the State Government for a duration of 11 months to obtain sand.The lease agreement stipulated: (a) a substantial lease payment, (b) that the lessee (the taxpayer) would have exclusive rights...

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The State of Gujarat Vs. Jaswantlal Nathalal [1967] INSC 272 (23 November 1967)

Judgement Date : 23 Nov 1967

Citation : 1967 Latest Caselaw 272 SC

Indian Penal Code, 1860 (IPC)
IPC Section 405. Criminal breach of trust
IPC Section 406. Punishment for criminal breach of trust
IPC Section 409. Criminal breach of trust by public servant, or by banker, merchant or agent

Headnote :

The appellant State Government awarded a contract for the construction of a building to a contractor. The contractor subsequently subcontracted the work to a firm named K & Co., with the respondent overseeing the construction on behalf of that firm. Following an application to the Deputy Engineer in...

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Mangulal Chunilal Vs. Manilal Maganlal & ANR [1967] INSC 273 (23 November 1967)

Judgement Date : 23 Nov 1967

Citation : 1967 Latest Caselaw 273 SC

Headnote :

The appellant, a licence inspector, lodged a complaint against the respondent. The appellant had received authorization to file the complaint from the Deputy Health Officer, who was granted powers under section 69(1) of the Bombay Provincial Municipal Corporation Act, 1949, by the Municipal Commissi...

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Boddu Venkatakrishna Rao & Ors Vs. Shrimati Boddu Satyavathi & Ors [1967] INSC 274 (23 November 1967)

Judgement Date : 23 Nov 1967

Citation : 1967 Latest Caselaw 274 SC

Headnote :

A Hindu woman without children raised a boy, B, and a girl, K, as her foster children. She created a will stating that upon her death, B and K would receive a life estate in her property, and after their deaths, any children they had would inherit the property with the ability to gift, transfer, or...

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Baul & ANR Vs. State of U.P [1967] INSC 275 (24 November 1967)

Judgement Date : 24 Nov 1967

Citation : 1967 Latest Caselaw 275 SC

Indian Penal Code, 1860 (IPC)
IPC Section 325. Punishment for voluntarily causing grievous hurt

Headnote :

Two individuals were charged with an offense under Section 302 in conjunction with Section 34 of the Indian Penal Code (I.P.C.). The victim sustained four lathi injuries to the head, two of which were fatal and two were minor. One of the accused was acquitted. The question arose as to whether the re...

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Khan Bahadur Ahmed Alladin & Sons Vs. Commissioner of Income-Tax, Andhra Pradesh [1967] INSC 276 (24 November 1967)

Judgement Date : 24 Nov 1967

Citation : 1967 Latest Caselaw 276 SC

Headnote :

The assessee firm acquired a Brengun factory from the Government of India and subsequently sold some of the inventory and portions of the land and buildings at a profit. The firm acknowledged to the Income-tax authorities that the transactions involving the inventory were an adventure in the nature...

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Regional Assistant Commissioner of Sales Tax,Indore Vs. Malwa Vanaspati & Chemical Company Ltd. [1967] INSC 277 (24 November 1967)

Judgement Date : 24 Nov 1967

Citation : 1967 Latest Caselaw 277 SC

Headnote :

The respondent was a registered dealer who submitted turnover returns for its inter-State sales for all four quarters of 1958-59. Although the proceedings were concerning the imposition of Central sales tax, the tax in this case was to be assessed and collected under the Madhya Bharat Sales Tax Act...

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Munshi Ram & Ors Vs. Delhi Administration [1967] INSC 278 (27 November 1967)

Judgement Date : 27 Nov 1967

Citation : 1967 Latest Caselaw 278 SC

CrPC Section 342. Power to order court
Indian Penal Code, 1860 (IPC)
IPC Section 105. Commencement and continuance of the right of private defence of property
IPC Section 148. Rioting, armed with deadly weapon
IPC Section 97. Right of private defence of the body and of property

Lallu Yeshwant Singh Vs. Rao Jagdish Singh & Ors [1967] INSC 283 (29 November 1967)
Jai Dev Vs. The State of Punjab [1962] INSC 219; Air 1963 Sc 612; 1962 (3) Scr 489 (30 July 1962)

Headnote :

Certain land, which was evacuee property acquired by the Central Government under the Displaced Persons Act of 1954 and managed by the Managing Officer, was auctioned and purchased by A on January 2, 1961. Provisional delivery of the property was granted to A on October 10, 1961. A sale certificate...

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New Era Agencies (Pvt.) Ltd., Bombay Vs. Commissioner of Income-Tax, Bombay City, Bombay [1967] INSC 279 (28 November 1967)

Judgement Date : 28 Nov 1967

Citation : 1967 Latest Caselaw 279 SC

Headnote :

From 1942 to 1948, the transactions involving the shares of the assessee included those of Elphinstone Mills, with the profits and losses from these dealings recorded in the assessee\'s revenue account. M, who had control over the assessee-company, also acquired the control and managing agency of th...

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Tirumala Venkateswara Timber Andbamboo Firm Vs. Commercial Tax Officer, Rajahmundry [1967] INSC 280 (28 November 1967)

Judgement Date : 28 Nov 1967

Citation : 1967 Latest Caselaw 280 SC

Government of India Act, 1935
Sale of Goods Act, 1930

Headnote :

The appellant firm operated in Andhra Pradesh and was registered as a dealer under the Andhra Pradesh General Sales Tax Act of 1957. In its return for the assessment year 1962-63, the firm sought exemption for certain turnover, arguing that it had dispatched goods to its commission agents, who were...

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Commissioner of Income-Tax West Bengal, Calcutta Vs. Smt. Anusuya Devi [1967] INSC 281 (28 November 1967)

Judgement Date : 28 Nov 1967

Citation : 1967 Latest Caselaw 281 SC

Headnote :

The respondent\'s husband passed away in October 1944. For the assessment year 1945-46, his estate was taxed on a total income of Rs. 22,160. In January 1946, the respondent cashed 584 high denomination notes totaling Rs. 5,84,000. During the re-assessment of the total income, the respondent\'s repr...

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Swastik Oil Mills Ltd. Vs. H. B. Munshi, Deputy Commissioner of Sales Tax, Bombay [1967] INSC 282 (29 November 1967)

Judgement Date : 29 Nov 1967

Citation : 1967 Latest Caselaw 282 SC

Bombay General Clauses Act, 1904
Bombay General Clauses Act, 1904

Headnote :

The appellant was registered as a dealer under various Sales Tax Acts that were in effect in Bombay at different times, specifically the Bombay Acts 5 of 1946, 3 of 1953, and 51 of 1959. During the assessments for sales tax covering the periods from April 1, 1948, to March 31, 1950, and from April 1...

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Lallu Yeshwant Singh Vs. Rao Jagdish Singh & Ors [1967] INSC 283 (29 November 1967)

Judgement Date : 29 Nov 1967

Citation : 1967 Latest Caselaw 283 SC

Headnote :

Some tenants of ryotwari land in Gwalior district initiated a lawsuit under Section 326 of the Qanoon Mal, claiming they were wrongfully dispossessed by their landlords and seeking restoration of their possession. The defendants argued that the plaintiffs\' rights had been extinguished under Section...

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