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Uttam Bala Ravankar Vs. Asstt. Collector of Customs & Central Excise, Goa & ANR [1970] INSC 148 (3 August 1970)

Judgement Date : 03 Aug 1970

Citation : 1970 Latest Caselaw 148 SC

Headnote :

According to section 3(2) of the Goa, Daman and Diu (Laws) Regulation, 1962, the Indian Penal Code and the Indian Code of Criminal Procedure were set to take effect in Goa, Daman, and Diu on November 1, 1963. Section 8 of the Regulation allows the Central Government to address any difficulties that...
Shri Ramtanu Co-Operative Housing Society Ltd. & ANR Vs. State of Maharashtra & Ors [1970] INSC 149 (5 August 1970)

Judgement Date : 05 Aug 1970

Citation : 1970 Latest Caselaw 149 SC

Headnote :

In a petition filed under Article 32 of the Constitution of India, the petitioners contested the legitimacy of the Maharashtra Industrial Development Act, 1961. The petitioners argued that: (i) the Maharashtra legislature lacked the authority to pass the Act since it pertained to the establishment,...
Sarin Chemical Laboratory Vs. Commissioner of Sales Tax, U.P [1970] INSC 150 (7 August 1970)

Judgement Date : 07 Aug 1970

Citation : 1970 Latest Caselaw 150 SC

Headnote :

The issue at hand is whether the tooth powder produced by the assessees qualifies as a \"cosmetic\" or a \"toilet requisite\" that is subject to taxation under section 3(A) of the U.P. Sales Tax Act, in conjunction with Entry 6 of Notification No. 905/X dated March 31, 1956, or if it is an unspecifi...
State of Kerala, Vs. Very Rev. Mother Provincial [1970] INSC 151 (10 August 1970)

Judgement Date : 10 Aug 1970

Citation : 1970 Latest Caselaw 151 SC

Headnote :

The Kerala University Act of 1969 was enacted to reorganize the University of Kerala, aiming to create a teaching, residential, and affiliating university for the southern districts of Kerala. Certain provisions of the Act impacted private colleges, especially those established by minority communiti...
Commissioner of Income-Tax, Delhi New Delhi Vs. M/S. Singh Engineering Works (P) Ltd. Kanpur [1970] INSC 152 (11 August 1970)

Judgement Date : 11 Aug 1970

Citation : 1970 Latest Caselaw 152 SC

Headnote :

The taxpayer was obligated under section 18A(1) of the Income-tax Act, 1922, to make advance tax payments for the assessment years 1960-61 and 1961-62. The taxpayer estimated the tax for both years and made the corresponding payments.Subsequently, the taxpayer submitted income returns for those year...
Malegaon Electricity Co. (P) Ltd. Vs. The Commissioner of Income-Tax, Bombay [1970] INSC 153 (11 August 1970)

Judgement Date : 11 Aug 1970

Citation : 1970 Latest Caselaw 153 SC

Headnote :

The appellant was a private limited company whose business and assets were acquired by another company through an agreement dated September 9, 1951. During the initial income tax assessment for the year 1952-53, the appellant informed the Income-tax Officer about the sale transactions, provided rele...
Raj Kumar Singh Hukam Chandji Vs. Commissioner of Income-Tax Madhya Pradesh [1970] INSC 154 (11 August 1970)

Judgement Date : 11 Aug 1970

Citation : 1970 Latest Caselaw 154 SC

Headnote :

A Hindu undivided family managed a company that was divided into three branches, one of which belonged to the assessee. The majority of the company\'s shares were held in the names of his family members. The funds used for all subsequent share acquisitions came from the Hindu undivided family. Both...
Union of India Vs. Col. J. N. Sinha & ANR [1970] INSC 155 (12 August 1970)

Judgement Date : 12 Aug 1970

Citation : 1970 Latest Caselaw 155 SC

Headnote :

The first respondent began his career as an Extra Assistant Superintendent in the Survey of India Service in 1938.He later advanced to the Class I Service of the Survey of India, eventually attaining the position of Deputy Director, and also served as Acting Director. On August 13, 1969, the Preside...
Radhy Shyam Vs. Shyam Behari Singh [1970] INSC 156 (12 August 1970)

Judgement Date : 12 Aug 1970

Citation : 1970 Latest Caselaw 156 SC

Headnote :

After the respondent secured a decree for approximately Rs. 9,000 against the appellant, the appellant\'s share in a house was scheduled for sale as part of execution proceedings initiated by the respondent, and a proclamation detailing the date and time of the sale was issued. However, the appellan...
Commissioner of Income-Tax, West Bengal Vs. Indian Molasses (P) Ltd. [1970] INSC 157 (12 August 1970)

Judgement Date : 12 Aug 1970

Citation : 1970 Latest Caselaw 157 SC

Headnote :

The company in question appointed a managing director who was set to retire at the age of 55. To prepare for this, the company arranged a pension for him upon retirement, or for his widow in the event of his death before reaching 55. On September 16, 1948, a trust deed was executed, and the company...
Manni Lal Vs. Shri Parmai Lal & Ors [1970] INSC 158 (13 August 1970)

Judgement Date : 13 Aug 1970

Citation : 1970 Latest Caselaw 158 SC

Headnote :

The appellant contested the election of the first respondent to the State Legislative Assembly on the following grounds: (1) the respondent was disqualified under section 8(2) of the Representation of the People Act, as he was convicted of offenses under the Penal Code at the time of his election, a...
Subedar Vs. State of U.P [1970] INSC 159 (14 August 1970)

Judgement Date : 14 Aug 1970

Citation : 1970 Latest Caselaw 159 SC

Headnote :

Seven individuals, including S (the appellant) and T, were tried together, with five charged under section 396 of the Indian Penal Code (I.P.C.) and the appellant and T charged under section 396 in conjunction with section 109 of the I.P.C. The prosecution\'s case relied solely on circumstantial evi...
Jagat Kishore Prasad Narain Singh Vs. Rajendra Kumar Poddar & Ors [1970] INSC 160 (14 August 1970)

Judgement Date : 14 Aug 1970

Citation : 1970 Latest Caselaw 160 SC

Headnote :

The appellant filed an election petition contesting the legitimacy of the first respondent\'s election to the Rajya Sabha from Bihar, which took place in March 1968. The petition raised issues including claims of corrupt practices by the first respondent. The High Court identified significant incons...
Bholanath Amritlal Puroihit Vs. State of Gujarat [1970] INSC 161 (14 August 1970)

Judgement Date : 14 Aug 1970

Citation : 1970 Latest Caselaw 161 SC

Headnote :

The appellant was tried and found guilty by the Judicial Magistrate 1st Class in Broach under section 55 of the Indian Post Office Act, 1898. The Sessions Judge upheld the conviction on appeal. A revision petition submitted to the High Court was unsuccessful, leading to an appeal with a certificate...
Bhaiya Ram Munda Vs. Anirudh Patar & Ors [1970] INSC 162 (14 August 1970)

Judgement Date : 14 Aug 1970

Citation : 1970 Latest Caselaw 162 SC

Headnote :

In Part III of the Constitution (Scheduled Tribes) Order of 1950, which was issued by the President of India under Article 342, the Munda tribe is recognized as a scheduled tribe, while the Patar tribe is not. The first respondent, who belongs to the Patar tribe, was elected to the Bihar Legislative...
Khedu Mohton & Ors Vs. State of Bihar [1970] INSC 163 (17 August 1970)

Judgement Date : 17 Aug 1970

Citation : 1970 Latest Caselaw 163 SC

Headnote :

The appellants faced prosecution for the dishonest act of cutting and removing the complainant\'s paddy crop. The complaint was lodged eight days after the incident occurred. The trial court found them guilty, but the appellate court overturned the conviction based on three reasons: (1) the prosecut...
State of Maharashtra Vs. Nasimkhan Ahmad Khan Mali Khan [1970] INSC 164 (17 August 1970)

Judgement Date : 17 Aug 1970

Citation : 1970 Latest Caselaw 164 SC

Headnote :

The individuals involved were employees of B.E.S.T., which operated bus services in Bombay. They were part of a union called the B.E.S.T. Union that initiated a strike in August 1963. Consequently, many workers participated in the strike, while some chose to ignore it and continued working.On the th...
Girdharilal Gupta & ANR Vs. D. N. Mehta, Collector of Customs & ANR [1970] INSC 165 (18 August 1970)

Judgement Date : 18 Aug 1970

Citation : 1970 Latest Caselaw 165 SC

Headnote :

A parcel, which the sender claimed contained rasogollas and other food items, was discovered to hold Indian currency notes valued at Rs. 51,000. This parcel was intended for shipment from Calcutta to Hong Kong. The name of the sender provided on the parcel was found to be false, leading customs auth...
Bimal Chandra Ranerjee Vs. State of Madhya Pradesh [1970] INSC 166 (19 August 1970)

Judgement Date : 19 Aug 1970

Citation : 1970 Latest Caselaw 166 SC

Headnote :

The appellants were contractors involved in the excise business. In an attempt to exercise its authority under clauses (d) and (h) of section 62(2) of the Madhya Pradesh Excise Act of 1915, which grants the State Government the power to establish regulations, the State Government imposed a requireme...
Raghu Nath Vs. Competent Officer, Delhi & Ors [1970] INSC 167 (20 August 1970)

Judgement Date : 20 Aug 1970

Citation : 1970 Latest Caselaw 167 SC

Headnote :

The appellant entered into a usufructuary mortgage for his house and continued to live there as a tenant under a lease from the mortgagee. In 1949, the mortgagee moved to Pakistan and was declared an evacuee, resulting in his mortgage interest in the property being transferred to the Custodian under...
Union of India Vs. Hindu Undivided Family Business Known as Ramlal Mansukhra [1970] INSC 168 (21 August 1970)

Judgement Date : 21 Aug 1970

Citation : 1970 Latest Caselaw 168 SC

Headnote :

The respondents were utensil manufacturers who initially created alloys known as kansi and brass. These alloys were then formed into billets, which were rolled into uncut circles by the respondents\' agents. The respondents subsequently trimmed these uncut circles and, after additional processing, t...
State of Assam Vs. Assam Tea Co. Ltd. [1970] INSC 169 (21 August 1970)

Judgement Date : 21 Aug 1970

Citation : 1970 Latest Caselaw 169 SC

Headnote :

According to sections 4 and 5 of the Assam Municipal Act of 1923, the Provincial Government had the authority to express its intention to incorporate any nearby local area into a municipality, after taking into account any objections to this proposed inclusion. Section 328 allowed for the establishm...
Adi Pherozshah Gandhi Vs. H. M. Seervai, Advocate-General of Maharashtra, Bombay [1970] INSC 170 (21 August 1970)

Judgement Date : 21 Aug 1970

Citation : 1970 Latest Caselaw 170 SC

Headnote :

The appellant, an advocate from Maharashtra, was convicted by a Summary Court in London for stealing from a departmental store and was fined. The State Bar Council initiated proceedings on its own accord, asking him to explain why he should not be found guilty of misconduct.He provided his explanati...
Munney Khan Vs. State of Madhya Pradesh [1970] INSC 171 (28 August 1970)

Judgement Date : 28 Aug 1970

Citation : 1970 Latest Caselaw 171 SC

Headnote :

The appellant faced murder charges. In its ruling, the trial court noted that it seemed the deceased had engaged in a fight with the appellant\'s brother, during which the deceased gained the upper hand, knocked the appellant\'s brother to the ground, and began delivering punches while sitting on hi...
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