Caselaw | Supreme Court Judgements of february 1969

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Raghunath & Ors Vs. Kedar Nath [1969] INSC 20 (3 February 1969)

Judgement Date : 03 Feb 1969

Citation : 1969 Latest Caselaw 20 SC

Registration Act, 1908
Registration Act, 1908
Registration Act, 1908
Section 2. TPA, Repeal of Acts.
Section 4. TPA, Enactments relating to contracts to be taken as part of Contract Act and supplemental to the Registration Act.
Section 53A. TPA Part performance.
Section 54. TPA, “Sale” defined.
Transfer of Property Act, 1882

Headnote :

D borrowed Rs. 1700 from M, the father of the defendants. On July 27, 1922, D and his grandmother executed a possessory mortgage deed (Ex. 4) concerning a house to secure the loan amount in favor of M. On February 23, 1953, D\'s heir sold the house to the plaintiffs, who subsequently filed a suit fo...

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Ganesh Prasad Dixit Vs. Commissioner of Sales Tax, Madhya Pradesh [1969] INSC 21 (3 February 1969)

Judgement Date : 03 Feb 1969

Citation : 1969 Latest Caselaw 21 SC

Bombay Sales Tax Act, 1959
Madhya Pradesh General Sales Tax Act, 1958

Headnote :

The appellants, a building contractor firm, were registered dealers under the Madhya Pradesh General Sales Tax Act of 1959. They purchased building materials that were subject to tax and utilized them in their business operations. The Sales-tax Officer issued notices under section 18(5), requesting...

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Hoogly Trust (Private) Ltd. Vs. Commissioner of Income-Tax, West Bengal Andandaman [1969] INSC 22 (4 February 1969)

Judgement Date : 04 Feb 1969

Citation : 1969 Latest Caselaw 22 SC

Headnote :

The taxpayer engaged in business across various commodities, including cloth. In the assessment years 1953-54 and 1954-55, the taxpayer incurred losses in the cloth sector, which were recognized for the purposes of section 24(2) of the Income-tax Act, 1922, prior to its amendment in 1955.In the foll...

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Railway Board, Representing The Union Ofindia, New Delhi A Vs. Niranjan Singh [1969] INSC 23 (4 February 1969)

Judgement Date : 04 Feb 1969

Citation : 1969 Latest Caselaw 23 SC

Constitution of India

Headnote :

The respondent was a permanent employee of the Northern Railway who received a charge sheet in November 1956, containing two allegations against him. He was accused of playing a role in the shutdown of an air compressor and, in violation of a directive from the General Manager of Northern Railway da...

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Khaje Khanavar Khaderkhan Hussain Khan& Ors Vs. Siddavanballi Nijalingappa & ANR [1969] INSC 24 (4 February 1969)

Judgement Date : 04 Feb 1969

Citation : 1969 Latest Caselaw 24 SC

Code of Civil Procedure, 1908 (CPC)
Constitution of India
Representation of the People Act, 1951

Headnote :

The first respondent, who served as the Chief Minister of the State, and the first appellant were candidates for the Mysore Legislative Assembly election from the Shiggaon constituency. The election schedule announced that the last date for filing nominations was January 20, 1967, with scrutiny set...

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M. L. Abdul Jabhar Sahib Vs. H. Vs. Venkata Sastri & Sons & Ors [1969] INSC 25 (4 February 1969)

Judgement Date : 04 Feb 1969

Citation : 1969 Latest Caselaw 25 SC

Registration Act, 1908
Registration Act, 1908
Registration Act, 1908
Section 100. TPA, Charges.
Section 3. TPA, Interpretation clause.
Transfer of Property Act, 1882

Headnote :

The appellant initiated lawsuit No. 56 of 1953 against H to recover certain funds based on promissory notes.Since the suit fell under Order 7 of the Madras High Court Original Side Rules, H was permitted to defend the case upon providing specific security. Consequently, H executed a security bond in...

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State of Rajasthan Vs. Man Industrial Corporation Ltd. [1969] INSC 26 (4 February 1969)

Judgement Date : 04 Feb 1969

Citation : 1969 Latest Caselaw 26 SC

Bombay Sales Tax Act, 1959

Headnote :

The respondent, a manufacturer of steel windows, submitted a bid for the \'Providing and fixing\' of window leaves in a building. These window leaves were to be manufactured according to the specifications outlined in the contract and installed within six months from the date of acceptance, using ra...

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National & Grindlays Bank Ltd. Vs. The Municipal Corporation of Greater Bombay [1969] INSC 27 (5 February 1969)

Judgement Date : 05 Feb 1969

Citation : 1969 Latest Caselaw 27 SC

Bombay Municipal Corporation Act, 1888

Headnote :

The appellant had rented a plot of land in the Malad Area of Greater Bombay on a monthly basis.The lessee built a house on the land at his own expense. Before the Malad Area was incorporated into Greater Bombay in February 1947, the Malad District Municipality assessed and collected taxes separately...

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Commissioner of Income-Tax, Bangalore Vs. Shri D. C. Shah [1969] INSC 28 (6 February 1969)

Judgement Date : 06 Feb 1969

Citation : 1969 Latest Caselaw 28 SC

Headnote :

The assessee, a Hindu undivided family represented by its karta, was a partner in two firms. The karta had extensive experience in the business activities of these firms. In one of the firms, he was designated as the Managing Partner and received remuneration for this role, in addition to the benefi...

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Viswesardas Gokuldas Vs. B. K. Narayan Singh & ANR [1969] INSC 29 (6 February 1969)

Judgement Date : 06 Feb 1969

Citation : 1969 Latest Caselaw 29 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

On August 3, 1957, the defendant entered into a contract to sell the plaintiffs 40,000 tons of float iron located in a mining area in the Hosadurgo Taluka of Mysore State, granting them the right to extract and remove iron ore. Subsequently, on September 2, 1957, the defendant informed the plaintiff...

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Sampat Prakash Vs. State of Jammu & Kashmir [1969] INSC 30 (6 February 1969)

Judgement Date : 06 Feb 1969

Citation : 1969 Latest Caselaw 30 SC

Headnote :

On March 16, 1968, the petitioner was arrested and placed in detention under section 3(1)(a)(1) of the Jammu and Kashmir Preventive Detention Act, 1964. The detention order was revoked on September 16, 1968, and a new order was issued to him. On September 24, 1968, the petitioner received the ground...

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Modi Spinning & Weaving Mills Co. Ltd. Vs. Income-Tax Officer, Special Investigation Circle, Meeru [1969] INSC 31 (10 February 1969)

Judgement Date : 10 Feb 1969

Citation : 1969 Latest Caselaw 31 SC

Headnote :

The appellant Company, established in 1946, acquired and installed machinery over time, amounting to a total value of Rs. 75 lacs. For its income tax assessments in certain years, the Company received \'initial depreciation\' on new machinery installed in the relevant previous years, as well as \'no...

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Sheikh Abdul Rehman Vs. Jagat Ram Aryan [1969] INSC 32 (11 February 1969)

Judgement Date : 11 Feb 1969

Citation : 1969 Latest Caselaw 32 SC

Representation of the People Act, 1951

Headnote :

Section 51(a) of the Jammu and Kashmir Constitution stipulates that an individual must take and subscribe to an oath or affirmation in the specified format before an authorized person in order to be eligible for election to the State Legislature. The Election Commission has designated the Returning...

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Dy. Commissioner of Agricultural Income Tax, and Sales Tax Vs. M/S. Palampadam Plantations Ltd., Kottayam [1969] INSC 33 (12 February 1969)

Judgement Date : 12 Feb 1969

Citation : 1969 Latest Caselaw 33 SC

Kerala General Sales Tax Act, 1963

Headnote :

If an individual owns and manages a private forest and sells trees that have grown naturally without any intervention for their cultivation or uprooting, they do not qualify as a \'dealer\' under section 2(viii) of the Kerala General Sales Tax Act, 1963. To meet the definition, a person must sell go...

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M. R. Goyel, Prop. M/S Milkhiram Bros. Bombay Vs. The Commissioner of Income Tax, Bombay City, Bombay [1969] INSC 34 (12 February 1969)

Judgement Date : 12 Feb 1969

Citation : 1969 Latest Caselaw 34 SC

Headnote :

The appellant entered into a contract to purchase a significant quantity of parachutes from T. Company, with an agreed purchase price exceeding Rs. 93 lacs. The appellant was required to pay Rs. 10 lacs as earnest money. Lacking sufficient funds, he arranged for several individuals to deposit the Rs...

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P. M. Mohammad Meerakhan Vs. Commissioner of Income-Tax, Ernakulam [1969] INSC 35 (12 February 1969)

Judgement Date : 12 Feb 1969

Citation : 1969 Latest Caselaw 35 SC

Headnote :

The assessee entered into a contract to buy a piece of land for Rs. 6 lakhs, paying an advance of Rs. 11,000. It was agreed that the sale deed would be executed by a certain date, either in favor of the assessee or his nominees. However, the assessee lacked the financial means to purchase even a sma...

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Delhi Administration Vs. Chanan Shah [1969] INSC 36 (12 February 1969)

Judgement Date : 12 Feb 1969

Citation : 1969 Latest Caselaw 36 SC

Headnote :

The individual in question was recruited as a constable in undivided Punjab in 1934 and advanced to the position of Assistant Sub-Inspector in 1946. He was assigned to Delhi in 1950, and in 1955, the Senior Superintendent of Police in Delhi confirmed his rank. In 1957, he faced allegations of accept...

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Samant N. Balakrishna Vs. George Fernandez & Ors [1969] INSC 37 (12 February 1969)

Judgement Date : 12 Feb 1969

Citation : 1969 Latest Caselaw 37 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

According to Section 81 of the Representation of the People Act, 1951, an election can be contested through an election petition submitted within 45 days following the election date, based on the grounds outlined in Section 100(1). Sections 100(1)(b) and (d)(ii) address corrupt practices, while Sect...

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Malini Ayyappa Naicker (Now Dead) Through L.R. Vs. Seth Manghraj Udhavdas [1969] INSC 38 (13 February 1969)

Judgement Date : 13 Feb 1969

Citation : 1969 Latest Caselaw 38 SC

Code of Civil Procedure, 1908 (CPC)
NI Act, Section 118. Presumptions as to negotiable instruments of consideration
Provincial Insolvency Act, 1920
Provincial Insolvency Act, 1920

Headnote :

The creditor petitioning in an insolvency case sought to annul two mortgages: one for Rs. 15,000 in favor of the appellant in C.A. 845, and another for Rs. 10,000 in favor of the appellant in C.A. 846. Both mortgages were dated November 4, 1950, and registered on November 6, 1950.The insolvency cour...

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Patel Bhuder Mavji Vs. Jat Mamdaji Kalaji [1969] INSC 39 (13 February 1969)

Judgement Date : 13 Feb 1969

Citation : 1969 Latest Caselaw 39 SC

Headnote :

The Girasdars in Saurashtra mortgaged their lands with possession to the appellants, who took care of the land revenue and other obligations. However, the Saurashtra Land Reforms Act (25 of 1951) abolished the rights of the Girasdars, converting the tenants into occupants of the land they worked. Th...

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State Bank of India Vs. Ghamandi Ram [1969] INSC 40 (13 February 1969)

Judgement Date : 13 Feb 1969

Citation : 1969 Latest Caselaw 40 SC

State Bank of India Act, 1955

Headnote :

The respondent served as the karta of a joint Hindu family business that operated in an area now part of Pakistan prior to the partition of India. The firm maintained a cash credit account with the Imperial Bank (now known as the State Bank of India) in that region and had used its goods as collater...

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Firm Ishardas Devi Chand & ANR Vs. R. B. Parkash Chand & ANR [1969] INSC 41 (13 February 1969)

Judgement Date : 13 Feb 1969

Citation : 1969 Latest Caselaw 41 SC

Code of Civil Procedure, 1908 (CPC)
East Punjab Urban Rent Restriction Act, 1949

Headnote :

The appellants, who asserted their status as tenants of the respondents regarding certain premises in Amritsar, initiated a lawsuit seeking a permanent injunction to prevent the respondents from taking possession of the premises based on an eviction order obtained against the appellants and another...

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Commissioner of Income-Tax, West Bengal Vs. Allahabad Bank Limited [1969] INSC 42 (14 February 1969)

Judgement Date : 14 Feb 1969

Citation : 1969 Latest Caselaw 42 SC

Headnote :

In the tax assessment proceedings for the years 1956-57 and 1957-58, the Income Tax Officer reduced the super tax rebate available to the respondent, a public limited company, based on the belief that it had distributed dividends exceeding 6% of its paid-up capital, as per the Finance Acts of 1956 a...

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V.D. M. R. M. M. R. M. Muthiah Chettiar Vs. Commissioner of Income-Tax, Madras [1969] INSC 43 (14 February 1969)

Judgement Date : 14 Feb 1969

Citation : 1969 Latest Caselaw 43 SC

Headnote :

The taxpayer and his minor sons each owned shares in a domestic firm. For the assessment years 1952-53 to 1954-55, the taxpayer submitted individual tax returns, indicating that the business profits should be determined by the Income-tax Officer who was assessing the firm.While the names of the part...

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Commissioner of Income-Tax, Kerala Vs. M/S. Manick Sons [1969] INSC 44 (14 February 1969)

Judgement Date : 14 Feb 1969

Citation : 1969 Latest Caselaw 44 SC

Headnote :

In the assessment year 1952-53, the Income-tax Officer increased the assessee\'s reported income by a certain amount, categorizing it as income from undisclosed sources. For the following assessment year, 1953-54, an even larger sum was added due to unexplained cash credits. When the Income-tax Appe...

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R. Obliswami Naidu Vs. Addl. State Transport Tribunal, Madras & Ors [1969] INSC 45 (17 February 1969)

Judgement Date : 17 Feb 1969

Citation : 1969 Latest Caselaw 45 SC

Headnote :

The appellant sought a permit from the R.T.A. to operate a stage carriage on a new route that previously had no stage carriage service. The R.T.A. published the application in accordance with section 57(3) of the Motor Vehicles Act, 1939. Several objections were raised against the permit, arguing th...

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Yogendra Nath Naskar Vs. Commissioner of Income-Tax, Calcutta [1969] INSC 46 (18 February 1969)

Judgement Date : 18 Feb 1969

Citation : 1969 Latest Caselaw 46 SC

Income Tax Act, 1961

Headnote :

The Income Tax Officer, having determined that the evaluations of income from the properties belonging to two Hindu deities, managed by their shebaits as trustees, were invalid due to an incorrect assessment of the status of the assessees, initiated new assessment proceedings against the shebaits. T...

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Hindustan Steel Ltd. Vs. M/S. Dalip Construction Company [1969] INSC 47 (18 February 1969)

Judgement Date : 18 Feb 1969

Citation : 1969 Latest Caselaw 47 SC

Headnote :

The conflict between the appellant and the respondents regarding a contract was submitted to arbitration as stipulated in their agreement. The arbitration award was then filed with the District Court, and the parties were notified of this filing. The appellant subsequently petitioned the Court under...

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Rani Bai Vs. Shri Yadunandan Ram & ANR [1969] INSC 48 (19 February 1969)

Judgement Date : 19 Feb 1969

Citation : 1969 Latest Caselaw 48 SC

Headnote :

J owned certain inherited properties, and his son passed away before him, leaving the appellant, his widow, as his heir and legal representative. Following his son\'s death, J married B in 1948.J died in 1950, and after his death, the first respondent claimed the properties based on a gift deed.As a...

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Commissioner of Income-Tax, Andhra Pradesh, Hyderabad Vs. A. Dharma Reddy, Morthad [1969] INSC 49 (19 February 1969)

Judgement Date : 19 Feb 1969

Citation : 1969 Latest Caselaw 49 SC

Headnote :

The taxpayer was involved in two separate businesses dealing with Bidi leaves as a partner in two different firms. The first firm had two partners, while the second had four partners; both firms were assessed for income tax independently, and it was acknowledged that they were unrelated. The first f...

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Praga Tools Corporation Vs. Shri C. A. Imanual & Ors [1969] INSC 50 (19 February 1969)

Judgement Date : 19 Feb 1969

Citation : 1969 Latest Caselaw 50 SC

Constitution of India
Industrial Disputes Act, 1947
Minimum Wages Act, 1948
Minimum Wages Act, 1948

Headnote :

The appellant was a company incorporated under the Companies Act of 1913. At that time, 56% of its shares were owned by the Union Government, 32% by the Andhra Pradesh Government, and 12% by private individuals. On July 1, 1961, a settlement was reached between the company and the workers\' union, w...

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New Savan Sugar & Gur Refining Co. Ltd. Vs. Commissioner of Income-Tax, Calcutta [1969] INSC 51 (19 February 1969)

Judgement Date : 19 Feb 1969

Citation : 1969 Latest Caselaw 51 SC

Headnote :

The assessee-company, engaged in the business of crushing sugar cane and refining gur, fearing potential losses, entered into a lease agreement with another company. According to clause (7) of the lease agreement, the consideration for the lease was a royalty based on the production of sugar and mol...

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Sukhram Singh & ANR Vs. Smt. Harbheji [1969] INSC 52 (19 February 1969)

Judgement Date : 19 Feb 1969

Citation : 1969 Latest Caselaw 52 SC

Headnote :

The respondent, identified as Bhumidhar, submitted an objection under section 240(G) of the U.P. Zamindari and Land Abolition Act, 1961, regarding a preliminary statement prepared by the Compensation Officer under section 240(F), which classified the appellants as Adhivasis of certain land. On Octob...

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Commissioner of Income-Tax, Calcutta, Nowst Bengal Iii Vs. Imperial Chemical Industries (India) Private Ltd. [1969] INSC 53 (20 February 1969)

Judgement Date : 20 Feb 1969

Citation : 1969 Latest Caselaw 53 SC

Headnote :

The Imperial Chemical Industries (Export) Glasgow was a subsidiary of Imperial Chemical Industries London. As of April 1, 1948, it terminated the services of four selling agents in India and appointed the respondent company, another subsidiary of Imperial Chemical Industries London, as its exclusive...

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Karam Chand Thapar & Bros. (P) Ltd. Vs. Commissioner of Income-Tax, (Central) Calcutta [1969] INSC 54 (20 February 1969)

Judgement Date : 20 Feb 1969

Citation : 1969 Latest Caselaw 54 SC

Headnote :

The assessee-company was engaged in coal mining and operated a Dry Ice Factory, among other businesses. It acquired a prospecting license, and shortly after prospecting for coal, it sold the coal, generating profits during the accounting years 1948-49 and 1949-50. The company sold the Ice Factory in...

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Commissioner of Income Tax, Madras Vs. S. Chenniappa Mudaliar, Madurai [1969] INSC 55 (24 February 1969)

Judgement Date : 24 Feb 1969

Citation : 1969 Latest Caselaw 55 SC

Headnote :

The respondent's appeal against an order of assessment was rejected by the Appellate Assistant Commissioner and he, thereafter appealed to the Appellate Tribunal. The Tribunal, after having granted some adjournments, dismissed the appeal for default in appearance On a day fixed for the hearing,...

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H. Vs. Kamath Vs. Ch. Nitiraj Singh [1969] INSC 56 (24 February 1969)

Judgement Date : 24 Feb 1969

Citation : 1969 Latest Caselaw 56 SC

Representation of the People Act, 1951

Headnote :

The appellant, who was an unsuccessful candidate, filed an election petition seeking to annul the election of the respondent, who was elected as a Congress candidate for a Parliamentary constituency. The respondent faced allegations of various corrupt practices, including: (i) an ordinance passed by...

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Jindas Oil Mill & Ors Vs. Godhra Electricity Co. Ltd. [1969] INSC 57 (26 February 1969)

Judgement Date : 26 Feb 1969

Citation : 1969 Latest Caselaw 57 SC

General Clauses Act, 1897
Indian Electricity Act, 1910
Indian Electricity Act, 1910

Headnote :

The respondent possessed a license for the supply of electricity under the Indian Electricity Act, 1910 in the Godhra region of undivided Bombay. Following the establishment of the State of Gujarat, this area became part of that state. The Electricity (Supply) Act was enacted in 1948, which stipulat...

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V. Venugopala Ravi Varma Rajah Vs. Union of India & ANR [1969] INSC 58 (26 February 1969)

Judgement Date : 26 Mar 1969

Citation : 1969 Latest Caselaw 58 SC

Constitution of India

Headnote :

The members of a Hindu undivided family, governed by the Marumakkattayam law, while remaining united, had made an agreement for the separate enjoyment of certain family properties by different members, as allowed by their customary law. For the assessment year 1958-59, the karta, representing the Hi...

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Jai Narain Vs. Kishen Chand [1969] INSC 59 (27 February 1969)

Judgement Date : 27 Feb 1969

Citation : 1969 Latest Caselaw 59 SC

Delhi and Ajmer Rent Control Act, 1952
Delhi Rent Control Act, 1958
Delhi Rent Control Act, 1958
Delhi Tenants (Temporary Protection) Act, 1956
Slum Areas (Improvement and Clearance) Act, 1956
Slum Areas (Improvement and Clearance) Act, 1956
Slum Areas (Improvement And Clearance) Act, 1956

Headnote :

The landlord, as the respondent, initiated eviction proceedings against the appellant under section 13(1)(k) of the Delhi and Ajmer Rent Control Act, 1952, citing damage to the property as the reason. In February 1959, the trial court ordered the appellant\'s eviction, and the appellate authority up...

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State of Punjab & Ors Vs. M/S. Chandu Lal Kishori Lal & Ors [1969] INSC 60 (27 February 1969)

Judgement Date : 27 Feb 1969

Citation : 1969 Latest Caselaw 60 SC

Central Sales Tax Act, 1956

Headnote :

The respondent, a dealer, acquired unginned cotton, and after processing it through ginning and seed removal, sold the ginned cotton to customers outside the State. The respondent paid purchase tax on the turnover from these purchases. For the cotton seeds sold to registered dealers, the respondent...

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