Caselaw | Supreme Court Judgements of 1971

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Allen Berry & Co. (P) Ltd. Vs. Union of India, New Delhi [1971] INSC 1 (5 January 1971)

Judgement Date : 05 Jan 1971

Citation : 1971 Latest Caselaw 1 SC

Representation of the People Act, 1951

Headnote :

The Director General of Disposals, through written correspondence and sale notes, sold surplus materials from the United States, including vehicles and other items, to the appellant company. Disputes arose between the parties regarding both the contents and the quantity of vehicles to be delivered u...

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State of Assam & Ors Vs. Rameshwar Agarwala & Ors [1971] INSC 2 (6 January 1971)

Judgement Date : 06 Jan 1971

Citation : 1971 Latest Caselaw 2 SC

Headnote :

The first respondent submitted an application to the Deputy Commissioner of Lakhimpur for the establishment of a Tea Garden for \"special cultivation of tea.\" In March 1964, the Government of Assam approved the settlement, contingent upon the payment of Rs. 3.86 lakhs as a premium. When the respond...

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Mahabir Prasad Vs. Jage Ram & Ors [1971] INSC 3 (6 January 1971)

Judgement Date : 06 Jan 1971

Citation : 1971 Latest Caselaw 3 SC

Code of Civil Procedure, 1908 (CPC)
Delhi Land Reforms Act, 1954

Headnote :

The appellant, along with his wife and mother, possessed a joint decree.The appellant filed an appeal against an order that dismissed his application for executing the decree, naming his wife and mother as respondents. However, during the appeal process, his wife passed away.The High Court rejected...

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Divl. Forest Officer Vs. Mool Chand Sarougi Jain [1971] INSC 4 (6 January 1971)

Judgement Date : 06 Jan 1971

Citation : 1971 Latest Caselaw 4 SC

Headnote :

The Divisional Forest Officer of the Kamrup Division in Assam issued a call for tenders to acquire monopoly rights for quarrying stone from July 1, 1963, to June 30, 1964. The tender submitted by the respondent was accepted, and for a minimum quantity of 125,000 cubic feet of stone allocated to him,...

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Tulsiram Sanganaria & ANR Vs. Shrimati Anni Rai & Ors [1971] INSC 5 (7 January 1971)

Judgement Date : 07 Jan 1971

Citation : 1971 Latest Caselaw 5 SC

Charu Chandra Kundu Vs. Gurupada Ghosh [1961] INSC 218 (5 May 1961)

Headnote :

Section 54 of the Income-tax Act, 1922, imposed a complete prohibition on officials and employees of the Income-tax Department from producing the documents specified in that section. However, if the assessee or their representative voluntarily presents a copy of the income tax assessment order in an...

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Ram Gobinda Dawan & Ors Vs. Smt.Bhaktabala [1971] INSC 6 (8 January 1971)

Judgement Date : 08 Jan 1971

Citation : 1971 Latest Caselaw 6 SC

Land Acquisition Act, 1894
Land Acquisition Act, 1894

Headnote :

Some plots within a Municipality were obtained under the Land Acquisition Act of 1894. Both the predecessors of the appellants and the respondents sought compensation based on their titles. The case was brought before the District Judge, who dismissed the claim of the respondents\' predecessor due t...

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Dayaram & Ors Vs. Dawalatshah & Ors [1971] INSC 7 (8 January 1971)

Judgement Date : 08 Jan 1971

Citation : 1971 Latest Caselaw 7 SC

Headnote :

According to the Chanda Patent and the stipulations outlined in the Wajibul-Arz, the Dhanora Zamindari was indivisible. Upon the death of the holder, it would pass to the eldest son, and if there was no legitimate or adopted son, it would go to the nearest male relative. The succession to the Zamind...

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Sohan Lal Naraindas Vs. Laxmidas Raghunath Gadit [1971] INSC 8 (8 January 1971)

Judgement Date : 08 Jan 1971

Citation : 1971 Latest Caselaw 8 SC

Section 105. TPA, Lease defined.

Headnote :

The plaintiff initiated a lawsuit in the City Civil Court of Bombay seeking an eviction decree against the defendant, claiming that the defendant was occupying a loft on the upper floor of a building under a license agreement, which had been properly terminated and revoked.The defendant argued that...

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Hakam Singh Vs. M/S. Gammon (India) Ltd. [1971] INSC 9 (8 January 1971)

Judgement Date : 08 Jan 1971

Citation : 1971 Latest Caselaw 9 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

On October 5, 1960, the Appellant agreed to undertake specific construction work for the Respondent, a company registered under the Indian Companies Act with its main office located in Bombay. This agreement was based on the terms and conditions outlined in a written tender. Clause 12 of the tender...

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Indian Aluminium Co. Ltd. Vs. Commissioner of Income Tax, West Bengal [1971] INSC 10 (12 January 1971)

Judgement Date : 12 Jan 1971

Citation : 1971 Latest Caselaw 10 SC

Headnote :

The appellant company, which specialized in manufacturing aluminum products, entered into a contract with another company based in Montreal, Canada, to obtain technical know-how for enhancing its production capabilities. This agreement stipulated an annual retainer fee to be paid by the appellant, w...

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Navinchandra Chhotelal Vs. Central Board of Excise And Customs & Ors [1971] INSC 11 (13 January 1971)

Judgement Date : 13 Jan 1971

Citation : 1971 Latest Caselaw 11 SC

Customs Act, 1962

Headnote :

The Collector of Customs and Excise seized certain smuggled items and imposed a personal penalty of Rs. 20,00,000 on the appellant under section 112 of the Customs Act, 1962. The appellant filed an appeal under section 128 with the first respondent, requesting a waiver of the penalty deposit as stip...

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A. Periakaruppan Chettiar Vs. State of Tamil Nadu & Ors [1971] INSC 12 (15 January 1971)

Judgement Date : 15 Jan 1971

Citation : 1971 Latest Caselaw 12 SC

Headnote :

The petitioner, who was not successful in securing a seat at one of the medical colleges in the respondent-State, contested the selection process through a writ petition in this Court. The Court determined that the selections were invalid but chose not to annul them; instead, it instructed the State...

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Ramakrishna Hari Hegde & ANR Vs. Market Committee, Sirsi & Ors [1971] INSC 13 (15 January 1971)

Judgement Date : 15 Jan 1971

Citation : 1971 Latest Caselaw 13 SC

Headnote :

According to the Bombay Agricultural Produce Markets Act of 1939, which was amended in 1954, a Market Area is initially designated under section 4(1). Following this, section 4A allows for the establishment of a Principal Market Yard and one or more sub-Market Yards within that area. The establishme...

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Commissioner of Income-Tax, Andhra Pradesh,Hyderabad Vs. Jayalakshmi Rice And Oil Mills Contractor Co [1971] INSC 14 (15 January 1971)

Judgement Date : 15 Jan 1971

Citation : 1971 Latest Caselaw 14 SC

Indian Partnership Act, 1932
Indian Partnership Act, 1932
Registration Act, 1908
Registration Act, 1908
Registration Act, 1908

Headnote :

The firm in question was established through a partnership deed dated October 6, 1955, and was set to commence operations from November 5, 1954. The firm submitted an application for registration under section 26A of the Act for the assessment year 1956-57.The firm\'s previous year was reported as e...

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Western States Trading Co Ltd. Vs. Commissioner of Income Tax, Central Calcutta [1971] INSC 15 (18 January 1971)

Judgement Date : 18 Jan 1971

Citation : 1971 Latest Caselaw 15 SC

Headnote :

The assessee entered into a contract with another company on November 29, 1954, for the sale of its colliery. The agreement stipulated that until the sale was finalized or possession was delivered, the vendor would operate the business on behalf of the purchaser and manage the colliery starting from...

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Standard Refinery & Distillery Ltd. Vs. Commissioner of Income-Tax, Calcutta [1971] INSC 16 (18 January 1971)

Judgement Date : 18 Jan 1971

Citation : 1971 Latest Caselaw 16 SC

Headnote :

The assessee operated a distillery and a refinery. In 1945, it leased a sugar factory from another company, and between January and April 1946, it acquired approximately 41,000 shares of the lessor company, selling the entire block in April 1947, which resulted in a loss. This loss was offset agains...

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State of Punjab Vs. Kishan Dass [1971] INSC 17 (19 January 1971)

Judgement Date : 19 Jan 1971

Citation : 1971 Latest Caselaw 17 SC

Constitution of India

Headnote :

Following certain allegations against the respondent, a police constable, his entire service was forfeited permanently, resulting in his salary being reduced to the entry-level point on the constable pay scale. After his appeal to the Deputy Inspector General was unsuccessful, he initiated a lawsuit...

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Union of India Vs. Jyoti Prakash Mitter [1971] INSC 18 (21 January 1971)

Judgement Date : 21 Jan 1971

Citation : 1971 Latest Caselaw 18 SC

Constitution of India

Headnote :

Article 217(3) of the Constitution, introduced by the 19th Amendment Act, was made retroactive to January 26, 1950. Consequently, all matters concerning the age of a High Court Judge were to be resolved by the President after consulting the Chief Justice of India. The respondent contested his age, a...

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Basudev Hazra Vs. Matiar-Rahaman Mandal [1971] INSC 19 (21 January 1971)

Judgement Date : 21 Jan 1971

Citation : 1971 Latest Caselaw 19 SC

Bengal Ferries Act, 1885
Bengal Ferries Act, 1885
Indian Penal Code, 1860 (IPC)

Headnote :

The appellant held a lease for tolls on a public ferry that crossed the Damodar River. The respondent lodged a complaint against him, claiming that the appellant was illegally charging 20 np per cart from farmers who drove their carts over the river\'s dry bed. Following a hearing on the respondent\...

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Puran Lal Sah Vs. State of U.P [1971] INSC 20 (21 January 1971)

Judgement Date : 21 Jan 1971

Citation : 1971 Latest Caselaw 20 SC

Headnote :

The Public Works Department of the respondent-State issued a tender notice for road construction. The appellant inspected the site and the location where the stone for construction was reportedly available. After confirming the availability, he submitted a tender that was lower than the estimates in...

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Sardari Lal Vs. Union of India & Ors [1971] INSC 21 (21 January 1971)

Judgement Date : 21 Jan 1971

Citation : 1971 Latest Caselaw 21 SC

Constitution of India

Headnote :

The appellant, along with 17 others, was dismissed from the Delhi Police Force. The dismissal order for the appellant stated that he was deemed unfit to remain in the Civil Service. It also noted that the President was satisfied, under Article 311(2)(c) of the Constitution, that it was not advisable...

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State of Madras Vs. S. Padmanabhan [1971] INSC 22 (21 January 1971)

Judgement Date : 21 Jan 1971

Citation : 1971 Latest Caselaw 22 SC

Tamil Nadu General Sales Tax Act, 1959

Headnote :

The participants in the study were fruit dealers located in Tamil Nadu.Initially, the sale of fruits was subject to taxation under the Madras General Sales Tax Act of 1939. However, a notification issued on March 25, 1954, exempted the sale of fruits, along with other goods, from tax obligations und...

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Chhugamal Rajpal Vs. S. P. Chaliha & Ors [1971] INSC 23 (21 January 1971)

Judgement Date : 21 Jan 1971

Citation : 1971 Latest Caselaw 23 SC

Constitution of India
Income Tax Act, 1961

Headnote :

The appellant, a partnership firm, submitted its income tax return for the assessment year 1960-61 and later presented its relevant accounting books and documents to the Income Tax Officer. Additionally, it provided a statement detailing various creditors from whom it had borrowed on Hundis during t...

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Commissioner of Income Tax, Assam Andnagal Vs. Shri G. Hyatt [1971] INSC 24 (21 January 1971)

Judgement Date : 21 Jan 1971

Citation : 1971 Latest Caselaw 24 SC

Headnote :

In response to the question of whether the interest earned on the assessee\'s own contributions to an unrecognized provident fund is taxable under the residual section 56 of the Income-tax Act, 1961, it was determined that this amount is indeed subject to taxation.The interest received from any inve...

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Commissioner of Income-Tax, Madras Vs. T.S.P.L.P. Chidamebaram Chettiar [1971] INSC 25 (21 January 1971)

Judgement Date : 21 Jan 1971

Citation : 1971 Latest Caselaw 25 SC

Section 61. Application of payment where neither party appropriates

Headnote :

The father of the assessee lent various sums to P in 1932. In July of that year, P mortgaged some of his properties to the assessee\'s father for Rs. 2.76 lakhs. After the mortgagee filed a lawsuit in December 1940 seeking Rs. 5.50 lakhs, which included both principal and interest, a compromise decr...

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Thepfulo Nakhro Angami Vs. Shrimati Ravalu Alias Reno M. Shaiza [1971] INSC 26(21 January 1971)

Judgement Date : 21 Jan 1971

Citation : 1971 Latest Caselaw 26 SC

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

Headnote :

An election petition included allegations against the appellant under section 123(6) in conjunction with section 77 of the Representation of the People Act, 1951. The High Court ruled against the appellant, although it cleared him of some charges. Subsequently, the appellant appealed to this Court u...

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Commissioner of Income Tax, Calcutta Vs. Burlop Dealers Ltd. [1971] INSC 27 (21 January 1971)

Judgement Date : 21 Jan 1971

Citation : 1971 Latest Caselaw 27 SC

Headnote :

In the assessment year 1949-50, the taxpayer submitted a profit and loss statement indicating a profit from a joint venture and asserted that half of this profit was paid to R under a partnership agreement. The Income-tax Officer accepted the return and included only half of the joint venture profit...

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C.I.T., U.P. Vs. Bankey Lal Vaidya [1971] INSC 28 (21 January 1971)

Judgement Date : 21 Jan 1971

Citation : 1971 Latest Caselaw 28 SC

Headnote :

The respondent, who was the karta of his Hindu undivided family, entered into a partnership with an individual named D to engage in the manufacturing and selling of pharmaceutical products. On July 27, 1946, the partnership was dissolved. At the time of dissolution, the firm\'s assets, which include...

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Liberty Talkies & Ors Vs. State of Gujarat [1971] INSC 29 (21 January 1971)

Judgement Date : 21 Jan 1971

Citation : 1971 Latest Caselaw 29 SC

Headnote :

From March 1960 to January 1962, the appellants were subjected to entertainment duty at the rates specified in section 3 of the Bombay Entertainment Duty Act, 1923. This duty was applied to the net price received by the theatre owner, excluding the total amount that included the entertainment duty c...

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Bhanu Kumar Shastri Vs. Mohan Lal Sukhadia & Ors [1971] INSC 30 (22 January 1971)

Judgement Date : 22 Jan 1971

Citation : 1971 Latest Caselaw 30 SC

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

Ghasi Ram Vs. Dal Singh & Ors [1968] INSC 31 (7 February 1968)

Headnote :

The first respondent won the election for the State Legislative Assembly while serving as the Chief Minister. The petitioner contested the election, claiming that the first respondent engaged in corrupt practices as defined in section 123(1) of the Representation of the People Act, 1951, by making p...

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N.B. Sanjana, Assistant Collector of Central Excise, Bomba Vs. Elphinstone Spinning & Weaving Mills Co. Ltd. [1971] INSC 31 (22 January 1971)

Judgement Date : 22 Jan 1971

Citation : 1971 Latest Caselaw 31 SC

Headnote :

According to rule 8 of the Central Excise Rules, 1944, established under the Central Excise and Salt Act, 1944, the Central Government issued a notification that exempted cotton fabrics from excise duty. The respondents operated a textile mill and factory.They produced grey cloth, which was initiall...

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Gurdev Singh Vs. State of Punjab [1971] INSC 32 (27 January 1971)

Judgement Date : 27 Jan 1971

Citation : 1971 Latest Caselaw 32 SC

Headnote :

The appellant was initially part of the Police Service in the State of Patiala and was promoted to act as a Superintendent of Police in February 1950 in the former State of PEPSU. Following the extension of the Indian Police Service Scheme to PEPSU in 1950, the appellant was among several candidates...

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Vivian Rodrick Vs. State of West Bengal [1971] INSC 33 (27 January 1971)

Judgement Date : 27 Jan 1971

Citation : 1971 Latest Caselaw 33 SC

Headnote :

The defendant was arraigned for trial in July 1963, found guilty, and sentenced to death on September 4, 1964. An appeal to the High Court under section 411A of the Criminal Procedure Code was ultimately rejected on February 6, 1970. The High Court allowed the State Government to decide whether to m...

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Mangala Kunhimina Umma & Ors Vs. Puthivaveottil Paru Amma & Ors [1971] INSC 34 (28 January 1971)

Judgement Date : 28 Jan 1971

Citation : 1971 Latest Caselaw 34 SC

Malabar Tenancy Act, 1929

Headnote :

The document labeled Ex. B-6, concerning the disputed lands, was claimed to be a kanam executed in favor of the predecessors of the current appellants by the predecessors of the current respondents. This document had a counterpart, Ex. A-1. The lawsuit was initiated to redeem the kanam by paying off...

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Ram Janki Devi & ANR Vs. M/S. Juggilal Kamlapat [1971] INSC 35 (28 January 1971)

Judgement Date : 28 Jan 1971

Citation : 1971 Latest Caselaw 35 SC

Headnote :

The Singhania Group and the Gupta Group were partners in M/s. India Supplies and both had interests in Lakshmi Ratan Cotton Mills.In the current legal proceedings, the Gupta Group was represented by the appellants, while the Singhania Group was represented by the respondent.In 1942, Lakshmi Ratan Co...

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Union of India Vs. Tarachand Gupta & Bros [1971] INSC 36 (28 January 1971)

Judgement Date : 28 Jan 1971

Citation : 1971 Latest Caselaw 36 SC

Headnote :

According to clause 3 of the Imports (Control) Order, 1955, enacted under section 3 of the Imports and Exports (Control) Act, 1947, no individual is permitted to import goods listed in Schedule I unless they possess a valid license. If it is determined that the imported goods do not match the descri...

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Madhaorao & Ors Vs. State of Maharashtra [1971] INSC 37 (29 January 1971)

Judgement Date : 29 Jan 1971

Citation : 1971 Latest Caselaw 37 SC

Headnote :

In a case concerning land possession, it was determined that a court fee must be paid based on the value of the land, as stipulated in section 6(1)(v) of the Bombay Court Fees Act, 1959. This decision was later appealed.

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Jupudi Kesava Rao Vs. Pulavarthi Venkata Subbarao & Ors [1971] INSC 38 (29 January 1971)

Judgement Date : 29 Jan 1971

Citation : 1971 Latest Caselaw 38 SC

Headnote :

Regarding whether the acceptance of secondary evidence for a written lease agreement that is inadequately stamped is prohibited by sections 35 and 36 of the Stamp Act,

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G. Marulasiddaiah Vs. T. G. Siddapparadhya & Ors [1971] INSC 39 (1 February 1971)

Judgement Date : 01 Feb 1971

Citation : 1971 Latest Caselaw 39 SC

Headnote :

Rule 5 of the Supplementary Rules established under the Mysore University Act of 1956 states that \"the Board of Appointments must provide written reasons for selecting any candidate, as well as the criteria used for the selection, and must also document the reasons for not considering the claims of...

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Municipal Corporation of Delhi Vs. Shiv Shankar [1971] INSC 40 (1 February 1971)

Judgement Date : 01 Feb 1971

Citation : 1971 Latest Caselaw 40 SC

CrPC Section 32. Mode of conferring powers

Headnote :

The respondent, who was selling vinegar under a license issued according to the Fruit Products Order of 1955 by the Central Government under section 3 of the Essential Commodities Act, faced prosecution under the Prevention of Food Adulteration Act of 1954 for selling adulterated vinegar. He argued...

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T. N. Angami Vs. Smt. Ravolueu [1971] INSC 41 (2 February 1971)

Judgement Date : 02 Feb 1971

Citation : 1971 Latest Caselaw 41 SC

Headnote :

The appellant was elected to the Nagaland legislative assembly while serving as the Chief Minister of the State. The respondent contested the appellant\'s election on several grounds: (i) the appellant allegedly incurred or permitted expenditures that exceeded the legal limit, violating section 77 o...

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Workers Employed In Hirakud Dam Vs. State of Orissa & ANR [1971] INSC 42 (2 February 1971)

Judgement Date : 02 Feb 1971

Citation : 1971 Latest Caselaw 42 SC

Government of India Act, 1935
Punjab General Clauses Act, 1898
Punjab General Clauses Act, 1898

Headnote :

The State of Orissa assigned the construction of the Hirakud Dam to the Central Water Irrigation and Navigation Commission, which acted as their agent. To carry out this task, the Commission hired a significant number of individuals under a work-charged establishment, offering remuneration rates con...

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Bhubaneshwar Prasad Narain Singh & Ors Vs. Sidheswar Mukherjee & Ors [1971] INSC 43 (2 February 1971)

Judgement Date : 02 Feb 1971

Citation : 1971 Latest Caselaw 43 SC

Bihar Land Reforms Act, 1950

Headnote :

A preliminary decree was issued in a partition suit concerning bakash land. The defendants-appellants, who claimed to be in actual possession of the bakasht land, submitted a petition arguing that section 6 of the Bihar Land Reforms Act, 1950 (which had come into effect in the meantime) resulted in...

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Alloy Steel Project Vs. The Workmen [1971] INSC 44 (2 February 1971)

Judgement Date : 02 Feb 1971

Citation : 1971 Latest Caselaw 44 SC

Industrial Disputes Act, 1947

Headnote :

The Alloy Steel Project was a venture overseen and managed by a government entity, specifically Hindustan Steel Ltd. The project commenced in 1961 and began production in 1964-65, but it did not generate any profits until 1967-68.The workers requested a bonus at the minimum rate set by the Payment o...

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Hazara Singh & Ors Vs. State of Punjab [1971] INSC 45 (4 February 1971)

Judgement Date : 04 Feb 1971

Citation : 1971 Latest Caselaw 45 SC

Indian Penal Code, 1860 (IPC)
IPC Section 148. Rioting, armed with deadly weapon
IPC Section 307. Attempt to murder

Headnote :

The six appellants were confronted by a police team while they were heading towards the Pakistan border with illegal goods. Among them, two individuals, H and B, were armed and fired shots, but no police officers were harmed. The scene was dark, illuminated only briefly by the light from the shots f...

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Prokash Chandra Mukherjee & Ors Vs. Saradindu Kumar Mukherjee & Ors [1971] INSC 46 (4 February 1971)

Judgement Date : 04 Feb 1971

Citation : 1971 Latest Caselaw 46 SC

Headnote :

The plaintiff became a co-owner of the property in question alongside the defendant in 1941 due to certain conveyances made by members of the defendant\'s family. From 1942 to 1946, the property was occupied by military authorities under the Defence of India Act, 1939, and its associated rules.After...

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Bihar State Board Religious Trust, Patna Vs. Mahant Sri Biseshwar Das [1971] INSC 47 (9 February 1971)

Judgement Date : 09 Feb 1971

Citation : 1971 Latest Caselaw 47 SC

Charitable and Religious Trusts Act, 1920
Code of Civil Procedure, 1908 (CPC)

Deoki Nandan Vs. Murlidhar [1956] INSC 53 (4 October 1956)

Headnote :

Gaibi Ramdasji received certain lands from the Maharaja of Darbhanga and other zamindars. The income generated from these lands was used to construct a temple and several residential buildings, leading to the estate being known as Kamlabari asthal. Gaibi Ramdasji was succeeded in the position of Mah...

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Lachoo Mal Vs. Radhey Shyam [1971] INSC 48 (10 February 1971)

Judgement Date : 10 Feb 1971

Citation : 1971 Latest Caselaw 48 SC

Section 23. What consideration and objects are lawful, and what not

Headnote :

The appellant was a tenant in the respondents\' shop. In 1962, the respondents wished to undertake some construction, leading to an agreement where the appellant would vacate the shop but would be allowed to return at the same rent once the construction was finished. It was also stipulated that all...

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State of Andhra Pradesh & Ors Vs. Lavu Narendranath & Ors [1971] INSC 49 (11 February 1971)

Judgement Date : 11 Feb 1971

Citation : 1971 Latest Caselaw 49 SC

Constitution of India

Headnote :

In the Andhra region of Andhra Pradesh, there are four medical colleges operated by the State Government. In July 1970, the Government introduced an Entrance test for the first time for admission to these colleges and established eligibility criteria for the test. A significant number of candidates,...

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Govt. of India, Ministry of Home Affairs & Ors Vs. Tarak Nath Ghosh [1971] INSC 50 (12 February 1971)

Judgement Date : 12 Feb 1971

Citation : 1971 Latest Caselaw 50 SC

Headnote :

Serious accusations of corruption and misconduct have been leveled against the respondent, who is a member of the Indian Police Service currently serving in Bihar. Investigations conducted by the State Government indicated that there was sufficient evidence to establish a prima facie case against hi...

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