Friday, 24, Apr, 2026
 
 
 
Expand O P Jindal Global University
 
  
  
 
 
 
Income-Tax Officer, Special Investigation Circle-B, Meerut Vs. M/S. Seth Brothers & Ors [1969] INSC 143 (15 July 1969)

Judgement Date : 15 Jul 1969

Citation : 1969 Latest Caselaw 143 SC

Headnote :

According to Section 132 of the Income-tax Act, 1961, the Commissioner of Income-tax or the Director of Inspection may authorize a search of premises after documenting their reasons if they have reason to believe that one or more conditions outlined in Section 132(1) are met. The authorized officer...
State of Orissa Vs. Chandra Sekhar Singh Bhoi [1969] INSC 144 (15 July 1969)

Judgement Date : 15 Jul 1969

Citation : 1969 Latest Caselaw 144 SC

Headnote :

The Constitution of India, Article 31-A, clause 2, ensures that individuals whose land is subject to compulsory acquisition are entitled to compensation that is at least equal to the market value, provided the land falls within the applicable ceiling limit as per current law. Section 1(3) of the Ori...
Ayesha Bibi Vs. Commissioner of Wakfs, West Bengal & Ors [1969] INSC 145 (15 July 1969)

Judgement Date : 15 Jul 1969

Citation : 1969 Latest Caselaw 145 SC

Headnote :

The predecessors of respondents 2 to 4 established a wake al-alaulad intended to benefit the family, and upon the family\'s extinction, to provide for the poor. Following her husband\'s death, the appellant initiated a lawsuit seeking a share of the property and a declaration that the wakf was inval...
T.G. Venkataraman Vs. State of Madras & ANR [1969] INSC 146 (17 July 1969)

Judgement Date : 17 Jul 1969

Citation : 1969 Latest Caselaw 146 SC

Headnote :

On December 30, 1967, a notification under section 59(1) of the Madras General Sales Tax Act, followed by Act 2 of 1968, made sales of jaggery subject to taxation. However, while a notification under section 17 exempted \'palm jaggery\' from tax, \'cane jaggery\' was not granted the same exemption....
Jothi Timber Mart & Ors Vs. Corporation of Callcut & ANR [1969] INSC 147 (18 July 1969)

Judgement Date : 18 Jul 1969

Citation : 1969 Latest Caselaw 147 SC

Headnote :

Section 126 of the Calicut City Municipal Act 30 of 1961 allowed for the imposition of a timber tax on timber brought into the city. However, the proviso to this section exempted any timber that was merely passing through the city on its way to a destination outside the city, provided it was directl...
Management, Ghaziabad Engineering Co (P) Ltd. Vs. Its Workmen [1969] INSC 148 (18 July 1969)

Judgement Date : 18 Jul 1969

Citation : 1969 Latest Caselaw 148 SC

Headnote :

The Industrial Tribunal, upon reviewing the disputes between the appellant company and its employees, established a gratuity scheme. The gratuity amount payable to a worker upon the termination of employment was to be calculated based on the worker\'s total wage package, which included the last draw...
Mc. Chacko Vs. State Bank of Travancore, Trivandrum [1969] INSC 149 (23 July 1969)

Judgement Date : 23 Jul 1969

Citation : 1969 Latest Caselaw 149 SC

Headnote :

A bank, where the appellant served as Manager, had an overdraft account with another bank that subsequently merged with the respondent. The appellant\'s father had periodically signed letters of guarantee, making himself responsible for the overdraft amount. He later executed a deed transferring his...
Rayala Corporation (P) Ltd. & Ors Vs. Director of Enforcement, New Delhi [1969] INSC 150 (23 July 1969)

Judgement Date : 23 Jul 1969

Citation : 1969 Latest Caselaw 150 SC

Headnote :

The Enforcement Directorate conducted a raid on the premises of the first appellant and seized certain records.The second appellant served as the managing director of the first appellant. Subsequently, on August 25, 1967, the respondent issued a notice to both appellants, requiring them to explain w...
Thakur Janki Ballabhji Maharaj & ANR Vs. Thakur Janki Ballabhji Maharaj & ANR [1969] INSC 151 (23 July 1969)

Judgement Date : 23 Jul 1969

Citation : 1969 Latest Caselaw 151 SC

Headnote :

The deity Thakur Janki Ballabhji Maharaj, represented by its manager—an authorized agent of the former Bharatpur State—filed a lawsuit in the Civil Judge\'s court in Mathura seeking a decree for possession of the temple and its assets, as well as for the priest R to provide an account of the tem...
A.K. Jain & Ors Vs. Union of India & Ors [1969] INSC 152 (25 July 1969)

Judgement Date : 25 Jul 1969

Citation : 1969 Latest Caselaw 152 SC

Headnote :

The appellants served as office bearers of a sugar company. They faced a police complaint under sub-rule 3 of Rule 3 of the Sugarcane (Control) Order, 1955, in conjunction with section 7 of the Essential Commodities Act, 1955, for allegedly failing to pay the sellers the price of the sugarcane they...
Benaras State Bank Ltd. Vs. Commissioner of Income-Tax, Lucknow [1969] INSC 153 (25 July 1969)

Judgement Date : 25 Jul 1969

Citation : 1969 Latest Caselaw 153 SC

Headnote :

The appellant-Bank (the assessee) was a shareholder in a company that declared a dividend on July 25, 1949. The State of Benares, where the Bank had its registered office, merged with the Indian Union on December 1, 1949. The assessee cashed the dividend cheques on December 31, 1949. The assessee\'s...
Commissioner of Income-Tax, Calcutta Vs. Nalin Behari Lal Singha [1969] INSC 154 (25 July 1969)

Judgement Date : 25 Jul 1969

Citation : 1969 Latest Caselaw 154 SC

Headnote :

In the assessment proceedings for the year 1949-50, the respondents argued that certain dividends they received from a company were tax-exempt because the source of these dividends was capital gains rather than the company\'s \"accumulated profit.\" The Income-tax Officer denied this claim, but the...
Income-Tax Officer, Alleppey Vs. M.C. Ponnoose & Ors [1969] INSC 155 (28 July 1969)

Judgement Date : 28 Jul 1969

Citation : 1969 Latest Caselaw 155 SC

Headnote :

On August 14, 1963, the State of Kerala issued a notification authorizing the Taluka Tehsildar to act as a Tax Recovery Officer under the Income-tax Act of 1961, with the notification taking effect from April 1962. The Taluka Tehsildar attached the shares of the assessee, who had outstanding income-...
Amarchand Sobhachand Vs. Commissioner of Income Tax, Madras [1969] INSC 156 (29 July 1969)

Judgement Date : 29 Jul 1969

Citation : 1969 Latest Caselaw 156 SC

Headnote :

The appellants were a registered partnership firm involved in money lending as well as trading in certain chemical products and silk yarn. Between the Samvat years 2003 and 2008, another firm maintained a current account with the appellants, which had a debit balance of Rs. 268,385-1-3 at the end of...
Madan Raj Bhandari Vs. State of Rajasthan [1969] INSC 157 (29 July 1969)

Judgement Date : 29 Jul 1969

Citation : 1969 Latest Caselaw 157 SC

Headnote :

The appellant faced charges for allegedly assisting one R in causing a miscarriage to a woman who subsequently died during the attempt. While R was acquitted, the appellant was found guilty of aiding the deceased woman in committing the offense. The High Court upheld the conviction.In an appeal to t...
Fazal Hussain and Arshad Ahmad Vs. The State of Jammu and Kashmir [1969] INSC 158 (29 July 1969)

Judgement Date : 29 Jul 1969

Citation : 1969 Latest Caselaw 158 SC

Headnote :

The first petitioner challenged his detention under section 3(1)(a)(i) of the Jammu and Kashmir Preventive Detention Act, 1961 in a petition filed under article 32 of the Constitution, arguing that it was unlawful because he was not provided with the grounds for his detention. Instead, he received a...
State of Kerala Vs. A.B. Abdul Khadir & Ors [1969] INSC 159 (30 July 1969)

Judgement Date : 30 Jul 1969

Citation : 1969 Latest Caselaw 159 SC

Headnote :

In order to circumvent the ruling of this Court in A. B. Abdul Khadir v. The State of Kerala, [1962] 2 S.C.R. 741, which deemed the regulations regarding the issuance of licenses and the fee for tobacco storage as invalid, the appellant-State enacted Ordinance I of 1963, subsequently replaced by the...
Ram Prasad Sharma Vs. The State of Bihar [1969] INSC 160 (30 July 1969)

Judgement Date : 30 Jul 1969

Citation : 1969 Latest Caselaw 160 SC

Headnote :

The appellant faced trial for an offense under section 302 of the Indian Penal Code (I.P.C.) along with other charges related to an incident that resulted in the deaths of two individuals and injuries to several others. The accusation against the appellant was that he shot and killed one K during th...
Dhian Singh Vs. Municipal Board, Saharanpur [1969] INSC 161 (31 July 1969)

Judgement Date : 31 Jul 1969

Citation : 1969 Latest Caselaw 161 SC

Headnote :

A complaint was filed with the Magistrate based on a report from the Public Analyst indicating that the colored sweets sold by the appellant were adulterated, in accordance with section 7, in conjunction with section 16 of the Prevention of Food Adulteration Act. The trial court found the appellant...
Commissioner of Income-Tax, Excess Profits Tax, Hyderaba Vs. V. Jagan Mohan Rao & Ors [1969] INSC 162 (31 July 1969)

Judgement Date : 31 Jul 1969

Citation : 1969 Latest Caselaw 162 SC

Headnote :

The taxpayer acquired a spinning mill in 1941 from a seller who claimed to be its sole owner. In a lawsuit initiated by the seller\'s sons, the trial court ruled that the property, including the spinning mill, was the seller\'s self-acquired asset. At the time of the mill\'s purchase, an appeal agai...
Juggilal Kamlapat, Kanpur Vs. Commissioner of Income-Tax, Lucknow [1969] INSC 163 (31 July 1969)

Judgement Date : 31 Jul 1969

Citation : 1969 Latest Caselaw 163 SC

Headnote :

The assessee firm was engaged in promoting companies. It acquired all the shares of a company using borrowed funds at the prevailing market rates and shortly thereafter sold all of them for a profit. In front of the Income-tax authorities, the assessee argued that it had purchased the shares to secu...
Satyanarayana Modi Vs. The Controller of Estate Duty, Delhi and Rajasthan [1969] INSC 164 (31 July 1969)

Judgement Date : 31 Jul 1969

Citation : 1969 Latest Caselaw 164 SC

Headnote :

On April 1, 1953, P held three deposit receipts with the State Bank of Bikaner. At her request, these receipts were renewed in the joint names of herself and S (the son of her adopted son), with the stipulation that they were payable to either party or the survivor. On August 16, 1953, P executed a...
Download the LatestLaws.com Mobile App
 
 
Latestlaws Newsletter
 

Publish Your Article

 

Campus Ambassador

 

Media Partner

 

Campus Buzz

 

LatestLaws Guest Court Correspondent

LatestLaws Guest Court Correspondent Apply Now!
 

LatestLaws.com presents: Lexidem Offline Internship Program, 2026

 

LatestLaws.com presents 'Lexidem Online Internship, 2026', Apply Now!

 
 

LatestLaws Partner Event : IDRC

 

LatestLaws Partner Event : IJJ

 
 
Latestlaws Newsletter