Caselaw | Supreme Court Judgements of april 1970

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Management of Safdarjung Hospital, New Delhi Vs. Kuldip Singh Sethi [1970] INSC 81 (1 April 1970)

Judgement Date : 01 Apr 1970

Citation : 1970 Latest Caselaw 81 SC

Air Force Act, 1950
Army Act, 1950
Industrial Disputes Act, 1947

Headnote :

(1) The definition of \"industry\" in section 2(j) of the Industrial Disputes Act, 1947 consists of two parts, but it should be interpreted as a complete statement. It indicates a collective endeavor involving both employers and employees. An industry does not exist solely with employers or employee...

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Thimma Alias Thimma Raju Vs. State of Mysore [1970] INSC 82 (2 April 1970)

Judgement Date : 02 Apr 1970

Citation : 1970 Latest Caselaw 82 SC

Headnote :

The appellant was found guilty of the offense under section 302 of the Indian Penal Code. As he was a pauper, he was represented by a lawyer at the state\'s expense. The evidence presented was entirely circumstantial, and the deceased\'s body, when discovered, was in a state of decomposition, making...

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Vallabh Das Vs. Dr. Madan Lal & Ors [1970] INSC 83 (2 April 1970)

Judgement Date : 02 Apr 1970

Citation : 1970 Latest Caselaw 83 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

P was the owner of the properties in question and had no children.On June 14, 1943, he gifted some of his properties to his wife. Then, on April 29, 1946, the first respondent filed a lawsuit seeking a declaration that he was P\'s adopted son, along with a request for partition and possession of his...

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Nainsingh Vs. Koonwarjee & Ors [1970] INSC 84 (2 April 1970)

Judgement Date : 02 Apr 1970

Citation : 1970 Latest Caselaw 84 SC

Himatrao Vs. Jaikishandas & Ors [1966] INSC 66 (4 March 1966)

Headnote :

The appellant, a Jagirdar, passed away without any male heirs, leading his distant relatives, the respondents, to take control of his properties. Consequently, the appellant filed a lawsuit seeking possession of the properties, asserting his ownership. The trial court dismissed the case, ruling that...

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Mahabir Prasad Santosh Kumar Vs. State of U.P. & Ors [1970] INSC 85 (2 April 1970)

Judgement Date : 02 Apr 1970

Citation : 1970 Latest Caselaw 85 SC

Bhagat Raja Vs. The Union of India & Ors [1967] INSC 76 (29 March 1967)
Madhya Pradesh Industries Ltd. Vs. Union of India & Ors [1965] INSC 154 (16 August 1965)

Headnote :

The appellants, who held a license under the U.P. Sugar Dealers\' Licensing Order of 1962 to trade in sugar and were also authorized to sell flour, received a letter on June 5, 1967, requesting an explanation for certain irregularities found during an inspection of their shop. The following day, the...

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Second Gift Tax Officer, Mangalore, Vs. D. H. Nazareth [1970] INSC 86 (2 April 1970)

Judgement Date : 02 Apr 1970

Citation : 1970 Latest Caselaw 86 SC

Constitution of India

Headnote :

The Gift Tax Act of 1958 imposed a tax on gifts of coffee plantations, paddy, and other agricultural lands and buildings made by the respondents. Although the Act was passed by Parliament, there is no reference to such a tax in the Union or Concurrent Lists. The High Court ruled that Parliament lack...

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Joint Registrar of Co-Operative Societies, Madras & Ors Vs. P. S. Rajagopal Naidu & Ors [1970] INSC 87 (6 April 1970)

Judgement Date : 06 Apr 1970

Citation : 1970 Latest Caselaw 87 SC

Constitution of India

Headnote :

On January 4, 1969, the Joint Registrar of Cooperative Societies issued a notice under Section 72 of the Madras Cooperative Societies Act, 1961, to the committee of the North Arcot District Cooperative Supply and Marketing Society Ltd. After reviewing the committee\'s response to the notice, the Reg...

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Agarwal snd Co. Vs. Commissioner of Income-Tax, U.P [1970] INSC 88 (7 April 1970)

Judgement Date : 07 Apr 1970

Citation : 1970 Latest Caselaw 88 SC

Indian Partnership Act, 1932
Indian Partnership Act, 1932

Headnote :

A firm was made up of 18 partners, and the partnership deed did not indicate that any partners were acting as representatives of their Hindu Undivided Families. The firm sought registration under section 26A of the Income-Tax Act, 1922. The Income-tax Officer, the Appellate Assistant Commissioner, a...

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Corporation of Calcutta Vs. Life Insurance Corporation of India [1970] INSC 89 (9 April 1970)

Judgement Date : 09 Apr 1970

Citation : 1970 Latest Caselaw 89 SC

Headnote :

The respondent owned a building where the tenant was paying a specific rent amount. Although no standard rent was established under section 9 of the West Bengal Rent Control (Temporary Provisions) Act, 1950, the rent amount was such that it would have been considered standard if an application for f...

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Mannan Lal Vs. Mst. Chhotaka Bibi [1970] INSC 90 (10 April 1970)

Judgement Date : 10 Apr 1970

Citation : 1970 Latest Caselaw 90 SC

Code of Civil Procedure, 1908 (CPC)
Constitution of India

Headnote :

The U.P. High Court (Abolition of Letters Patent Appeals) Act came into effect on November 13, 1962. According to Section 3(1) of the Act, no appeal can be made to the High Court from a judgment or order issued by a single Judge of the High Court in appellate jurisdiction regarding a decree or order...

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Commissioner of Income-Tax, West Bengalcalcutta & ANR Vs. Hemchandra Kar & Ors [1970] INSC 91 (16 April 1970)

Judgement Date : 16 Apr 1970

Citation : 1970 Latest Caselaw 91 SC

Headnote :

The assessee was a Hindu undivided family. The Income-tax Officer assessed the total income of the family at a specific amount. After the demonetization of high denomination notes, the family encashed notes worth Rs. 19,000, and each of the five family members encashed additional notes, bringing the...

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The State of West Bengal Vs. The Indian Iron & Steel Co. Ltd. [1970] INSC 92 (16 April 1970)

Judgement Date : 16 Apr 1970

Citation : 1970 Latest Caselaw 92 SC

Cess Act, 1880
Cess Act, 1880
Cess Act, 1880

Headnote :

The respondent Company, primarily involved in manufacturing iron and steel products, owned a coal mine. The coal extracted from this mine was predominantly utilized in the respondent\'s iron and steel factories, although some was also sold to external buyers. During the years 1946-47, 1947-48, and 1...

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Madhya Pradesh Industries Ltd. Vs. The Income-Tax Officer, Nagpur [1970] INSC 93 (16 April 1970)

Judgement Date : 16 Apr 1970

Citation : 1970 Latest Caselaw 93 SC

Headnote :

The taxpayer paid a commission to A, one of its sales agents, and claimed this amount as a business expense in calculating its profits for that year. The Income-tax Officer completed the assessment without specifically mentioning this deduction, assuming it was allowable. Subsequently, the Income-ta...

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Dindyal & ANR Vs. Rajaram [1970] INSC 94 (17 April 1970)

Judgement Date : 17 Apr 1970

Citation : 1970 Latest Caselaw 94 SC

Hindu Succession Act, 1956
Limitation Act, 1963

S. S. Munna Lal Vs. S. S. Rajkumar & Ors [1962] INSC 70 (23 February 1962)

Headnote :

The defendants were the grandsons of G\'s brother, with whom G had divided the Hindu undivided family property. G passed away in 1920, and his widow, L, took possession of his property, which included land in tenancy in the former Central Provinces. In 1936, L gifted this property to her daughter, N...

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Municipal Corporation of The City Ofahmedabad, Vs. New Shorock Spg. & Wvg. Co., Ltd. [1970] INSC 95 (17 April 1970)

Judgement Date : 17 Apr 1970

Citation : 1970 Latest Caselaw 95 SC

Constitution of India

Headnote :

The appellant Corporation assessed the respondents\' immovable properties for property tax for the years 1964-65 and 1965-66 using the \'flat rate\' method as per the Bombay Provincial Municipal Corporation Act of 1949. The respondents challenged these assessments in the High Court, but their petiti...

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Bhagwan Prasad Srivastava Vs. N. P. Misra [1970] INSC 96 (20 April 1970)

Judgement Date : 20 Apr 1970

Citation : 1970 Latest Caselaw 96 SC

CrPC Section 97. Search for persons wrongfully confined
Indian Penal Code, 1860 (IPC)
IPC Section 19. Judge

Prabhakar Vs. Sinari Vs. Shanker Anant Verlekar [1968] INSC 303 (29 November 1968)

Headnote :

The complainant submitted a grievance alleging that the appellant, a civil surgeon, employed defamatory and abusive language and had the respondent forcibly removed by the hospital\'s cook. The issue at hand is whether the case falls under Section 197 of the Criminal Procedure Code, which requires p...

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Commissioner of Income-Tax, Calcutta Vs. Kokila Debi [1970] INSC 97 (20 April 1970)

Judgement Date : 20 Apr 1970

Citation : 1970 Latest Caselaw 97 SC

Headnote :

B, a Hindu following the Mitakshara School of Hindu Law, dedicated certain self-acquired properties to the deity Sri Sri Iswar Gopal Jew. He created a trust deed and later supplemented it with two additional deeds. According to these deeds, two-thirds of the income generated from the trust propertie...

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Commissioner of Income-Tax, West Bengal, Calcutta Vs. Shri Prem Bhai Parekh & Ors [1970] INSC 98 (20 April 1970)

Judgement Date : 20 Apr 1970

Citation : 1970 Latest Caselaw 98 SC

Headnote :

The taxpayer was a partner in a firm and retired on the last day of the firm\'s accounting year, which was July 1, 1954. Upon his retirement, he gifted Rs. 75,000 to each of his four sons. Following his retirement, the firm was restructured, and the eldest son, who was of legal age, became a partner...

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Sirpur Paper Mill Ltd. Vs. The Commissioner of Wealth Tax, Hyderabad [1970] INSC 99 (20 April 1970)

Judgement Date : 20 Apr 1970

Citation : 1970 Latest Caselaw 99 SC

Wealth Tax Act, 1957

Headnote :

The Appellate Assistant Commissioner of Wealth Tax upheld an order issued by the Wealth Tax Officer concerning the approach taken by the officer in handling a depreciation allowance claim submitted by the appellant company during its wealth tax assessment. Subsequently, the appellant company filed r...

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Bombay Municipal Corporation Vs. Life Insurance Corporation of India, Bombay [1970] INSC 100 (21 April 1970)

Judgement Date : 21 Apr 1970

Citation : 1970 Latest Caselaw 100 SC

Bombay Municipal Corporation Act, 1888

Headnote :

Section 154(1) of the Bombay Municipal Corporation Act, 1888 states that the annual rent that a building could reasonably be expected to fetch on a yearly basis will serve as the foundation for determining the building\'s rateable value. Additionally, Section 5(10) of the Bombay Rents, Hotel and Lod...

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M/S. Shri Gopal Paper Mills Co. Ltd. Vs. Commissioner of Income Tax, Central Calcutta [1970] INSC 101 (21 April 1970)

Judgement Date : 21 Apr 1970

Citation : 1970 Latest Caselaw 101 SC

Headnote :

The appellant company, during a general meeting on December 30, 1954, adopted a resolution stating that a portion of the accumulated undivided profits should be capitalized and distributed among the holders of ordinary shares in the company. This distribution was to be treated as capital, with the c...

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Prem Lata Agarwal Vs. Lakshman Prasad Gupta & Ors [1970] INSC 102 (23 April 1970)

Judgement Date : 23 Apr 1970

Citation : 1970 Latest Caselaw 102 SC

Code of Civil Procedure, 1908 (CPC)
Limitation Act, 1963

Headnote :

In 1938, the first respondent secured a decree against the appellants, who are part of a joint family. In 1941, the respondent initiated execution proceedings for this decree in Allahabad.Meanwhile, in 1939, a final decree was issued in a case concerning the partition of family properties among the...

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Commissioner of Income-Tax, Calcutta Vs. Birla Bros. (P) Ltd. [1970] INSC 103 (23 April 1970)

Judgement Date : 23 Apr 1970

Citation : 1970 Latest Caselaw 103 SC

Headnote :

The assessee was a Private Limited Company engaged in banking, financing, and managing agency services. Among the various companies it managed was Starch Products Ltd., which had appointed U.P. Sales Corporation Ltd. as its selling agent. The assessee claimed to have guaranteed a loan of Rs. 6 lakhs...

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Commissioner of Income-Tax, Mysore Vs. Segu Buchiah Setty [1970] INSC 104 (23 April 1970)

Judgement Date : 23 Apr 1970

Citation : 1970 Latest Caselaw 104 SC

Headnote :

The respondent (assessee) failed to comply with notices issued under section 22(2) of the Income-tax Act, 1922, prompting the Income-tax Officer to issue notices under section 22(4). As these were also disregarded, the Income-tax Officer proceeded to make a best judgment assessment under section 23(...

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The Indian Overseas Bank Ltd. Vs. The Commissioner of Income-Tax, Madras [1970] INSC 105 (23 April 1970)

Judgement Date : 23 Apr 1970

Citation : 1970 Latest Caselaw 105 SC

Headnote :

The appellant was a public limited company engaged in banking operations. For the calendar year 1958, which corresponds to the assessment year 1959-60, the appellant sought a development rebate allowance under proviso (b) of section 10(2)(vi)(b) amounting to Rs. 1,37,836 in its business income calcu...

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N. Vs. Shanmugham snd Co. Vs. Commissioner of Income-Tax, Madras [1970] INSC 106 (23 April 1970)

Judgement Date : 23 Apr 1970

Citation : 1970 Latest Caselaw 106 SC

Headnote :

Under Section 41(1) of the Income-tax Act, 1922, receivers appointed by the Court to manage the business of a dissolved partnership, with the former partners consenting to the receivers\' operation of the business and receiving their respective shares of the profits, raises the question of how to as...

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The Commissioner of Income-Tax, Madras Vs. M. V. Murugappan & Ors [1970] INSC 107 (24 April 1970)

Judgement Date : 24 Apr 1970

Citation : 1970 Latest Caselaw 107 SC

Headnote :

The respondents were shareholders of a public limited company that operated on a calendar year basis. The company entered liquidation on October 31, 1954. On March 10, 1955, the liquidators distributed shares of another company, each with an equal face value, to the shareholders for every share they...

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The Commissioner of Gift-Tax, Kerala Vs. Dr. George Kuruvilla [1970] INSC 108 (24 April 1970)

Judgement Date : 24 Apr 1970

Citation : 1970 Latest Caselaw 108 SC

Headnote :

The assessee, a medical practitioner, transferred ownership of a hospital building and the associated land to his son through a gift deed, which stated that the gift was made \"out of love and affection.\" The assessee sought exemption from gift tax under section 5 (1) (xiv) of the Gift Tax Act of 1...

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Shri N. Sri Rama Reddy Vs. Shri V. V. Giri [1970] INSC 109 (27 April 1970)

Judgement Date : 27 Apr 1970

Citation : 1970 Latest Caselaw 109 SC

Indian Penal Code, 1860 (IPC)

Headnote :

The petitioners submitted an election petition in accordance with the Presidential and Vice Presidential Election Act of 1952, claiming that undue influence was exerted through the publication and distribution of certain pamphlets that contained defamatory remarks about the defeated presidential can...

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Jaipur Hosiery Mills (P) Ltd., Jaipur Vs. The State of Rajasthan & Ors [1970] INSC 110 (27 April 1970)

Judgement Date : 27 Apr 1970

Citation : 1970 Latest Caselaw 110 SC

Constitution of India

Headnote :

On January 31, 1958, the State Government issued a notification under section 4(2) of the Rajasthan Sales Tax Act, 1950, which exempted from tax the sale of any garment valued at Rs. 4 or less. In a writ petition brought by a manufacturer of vests and undergarments, the High Court determined that th...

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Commissioner of Income Tax, Patiala Vs. The Ambala Flour Mills [1970] INSC 111 (27 April 1970)

Judgement Date : 27 Apr 1970

Citation : 1970 Latest Caselaw 111 SC

Headnote :

D, B, and J were partners in a business known as the Ambala Flour Mills. On April 29, 1948, J initiated legal proceedings for the dissolution of the partnership. The case concluded with a ruling from the Panjab High Court on September 25, 1951. The court determined that the partnership was dissolved...

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Produce Exchange Corporation Ltd. Vs. Commissioner of Income Tax [1970] INSC 112 (27 April 1970)

Judgement Date : 27 Apr 1970

Citation : 1970 Latest Caselaw 112 SC

Headnote :

The taxpayer was a public limited company engaged in trading various commodities as well as stocks and shares. In the financial year 1949, the company incurred losses from selling shares of other public limited companies. During the assessment proceedings for the year 1950-51, the Income Tax Officer...

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Purtabpore Company Ltd. Vs. State of Uttar Pradesh [1970] INSC 113 (28 April 1970)

Judgement Date : 28 Apr 1970

Citation : 1970 Latest Caselaw 113 SC

Headnote :

The assessee, a sugar factory, operated large-scale agricultural farming and owned multiple farms. Each farm was managed by a Manager who was supported by the necessary technical, clerical, and menial staff. These employees were reportedly hired solely for the farm\'s operations and were provided wi...

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Chandroji Rao Vs. Commissioner of Income-Tax, M.P. Nagpur [1970] INSC 114 (28 April 1970)

Judgement Date : 28 Apr 1970

Citation : 1970 Latest Caselaw 114 SC

Headnote :

The appellant was a Jagirdar from the former Gwalior State, which was incorporated into the State of Madhya Bharat (now Madhya Pradesh). The Madhya Bharat Abolition of Jagir Act 1951 led to the abolition of Jagirs effective December 4, 1952. According to section 8 of the Act, compensation was to be...

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Commissioner of Income-Tax, U.P. Vs. J. P. Kanodia & Co [1970] INSC 115 (28 April 1970)

Judgement Date : 28 Apr 1970

Citation : 1970 Latest Caselaw 115 SC

Headnote :

The respondent is a registered partnership consisting of two partners, with three minors included as beneficiaries of the partnership.For the assessment year 1957-58, the Income-tax Officer denied the firm\'s request to offset losses from certain speculative transactions against profits from other b...

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Lt. Governor of Himachal Pradesh Vs. Avinash Sharma [1970] INSC 116 (28 April 1970)

Judgement Date : 28 Apr 1970

Citation : 1970 Latest Caselaw 116 SC

General Clauses Act, 1897
Land Acquisition Act, 1894
Land Acquisition Act, 1894

Headnote :

In December 1963, the Deputy Commissioner took possession of a parcel of land in Himachal Pradesh, which included some land owned by the respondent, and transferred it to the Air Force Authorities. Following this, a notification was published on March 31, 1964, under section 4 of the Land Acquisitio...

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Commissioner of Income Tax West Bengal Vs. Anwar Ali [1970] INSC 117 (29 April 1970)

Judgement Date : 29 Apr 1970

Citation : 1970 Latest Caselaw 117 SC

Headnote :

The Income-tax Officer, during the tax assessment of the respondent, found an undisclosed bank account containing a substantial amount. He rejected the respondent\'s explanation regarding the source of these funds, concluding that they were income from an undisclosed source. Subsequently, he initiat...

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State of Punjab & Ors Vs. Sukh Deb Sarup Gupta [1970] INSC 118 (29 April 1970)

Judgement Date : 29 Apr 1970

Citation : 1970 Latest Caselaw 118 SC

General Clauses Act, 1897
Government of India Act, 1935
Punjab Excise Act, 1914
Punjab Excise Act, 1914
Punjab Excise Act, 1914
Punjab Excise Act, 1914
Punjab General Sales Tax Act, 1948
Punjab General Sales Tax Act, 1948

Headnote :

The respondent was a producer of medicinal or toilet products that qualified as \"excisable articles\" subject to excise duty under section 3(6)(c) of the Punjab Excise Act, 1914. According to section 6 in conjunction with Entry 37 of Schedule B of the East Punjab General Sales Tax Act, 1948, all go...

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Commissioner of Income-Tax, Madras Vs. S. S. Sivan Pillai & Ors [1970] INSC 119 (29 April 1970)

Judgement Date : 29 Apr 1970

Citation : 1970 Latest Caselaw 119 SC

Headnote :

Shri Ganapathy Mills Co. Ltd. distributed dividends to its shareholders from the business profits generated in the years ending December 31, 1953, and December 31, 1954. However, the company had a significant amount of unabsorbed depreciation recorded in its accounts, which was allowable under secti...

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Mohd. Ibrahim Vs. State Transport Tribunal, Madrasetc [1970] INSC 120 (30 April 1970)

Judgement Date : 30 Apr 1970

Citation : 1970 Latest Caselaw 120 SC

Motor Vehicles Act, 1939

Abdul Mateen Vs. Ram Kailash Pandey & Ors [1962] INSC 221; Air 1963 Sc 64; 1963 (3) Scr 523 (31 July 1962)

Headnote :

(1) Under section 47(3) of the Motor Vehicles Act, 1939, a Regional Transport Authority is not obligated to consider any representations of the type specified in section 47(1) of the Act. This is due to the lack of any mention of such representations in section 47(3), and because the Regional Transp...

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Commissioner of Income Tax, Bombay Vs. Mysore Spinning & Mfg. Co. Ltd. [1970] INSC 121 (30 April 1970)

Judgement Date : 30 Apr 1970

Citation : 1970 Latest Caselaw 121 SC

Headnote :

The respondent company, which is the assessee in this case, was engaged in the manufacture and sale of yarn and cloth. In 1914, it established a Provident Fund for the benefit of its monthly salaried employees, and later initiated another fund. These funds were not recognized under Chapter IXA of th...

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Rm. Ramanathan Chettiar Vs. Commissioner of Income Tax, Madras [1970] INSC 122 (30 April 1970)

Judgement Date : 30 Apr 1970

Citation : 1970 Latest Caselaw 122 SC

Headnote :

The appellant was an individual who did not reside in India. He was a partner in a registered resident firm that engaged in money-lending activities in both India and Malaya. For the assessment year 1956-57, the firm\'s entire income was generated outside of India. Prior to the Finance Act of 1956,...

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Commissioner of Income-Tax, Punjab Vs. Kulu Valley Transport Co. (P) Ltd. [1970] INSC 123 (30 April 1970)

Judgement Date : 30 Apr 1970

Citation : 1970 Latest Caselaw 123 SC

Headnote :

The assessee was a private company established under the Indian Companies Act of 1913. In January 1956, the company voluntarily submitted returns under section 22(3) of the Income-tax Act of 1922, indicating losses for the assessment years 1953-54 and 1954-55. The company had not received any notice...

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