Caselaw | Supreme Court Judgements of august 1971

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Management of National & Grindlaysbank Ltd. Vs. Their Workmen [1971] INSC 174 (3 August 1971)

Judgement Date : 03 Aug 1971

Citation : 1971 Latest Caselaw 174 SC

Headnote :

The staff at the Kanpur branch of the appellant batik had access to medical facilities without any financial limit. According to the Sastry Award, and the Desai Award which largely adopted the Sastry Award in this regard, the enhanced medical benefits for the branch\'s employees were to remain in ef...

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State of Uttar Pradesh & ANR Vs. Murari Lal & Brothers Ltd. [1971] INSC 175 (3 August 1971)

Judgement Date : 03 Aug 1971

Citation : 1971 Latest Caselaw 175 SC

Constitution of India
Government of India Act, 1935

Headnote :

The respondent company operated a cold storage facility and initiated legal action against the Government of Uttar Pradesh and three of its officials, seeking rent or damages. The company alleged that, based on an agreement negotiated by Defendant No. 3 under the direction of Defendants Nos. 2 and 4...

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Chiranji Lal Khaitan & Ors Vs. Moti Lal Saraogi [1971] INSC 176 (4 August 1971)

Judgement Date : 04 Aug 1971

Citation : 1971 Latest Caselaw 176 SC

Bihar and West Bengal (Transfer of Territories) Act, 1956
Section 106. TPA, Duration of certain leases in absence of written contract or local usage.
West Bengal Non-Agricultural Tenancy Act, 1949

Headnote :

The plaintiff, who is the predecessor-in-interest of the appellants, entered into an oral lease in 1943 for a plot of land located in Bihar State with the defendant. In 1947, without the plaintiff\'s consent, the defendant constructed certain structures on the land. The plaintiff requested the remov...

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Commissioner of Taxes, Assam Vs. M/S. Jalannagar South Estate Ltd.& Ors [1971] INSC 177 (4 August 1971)

Judgement Date : 04 Aug 1971

Citation : 1971 Latest Caselaw 177 SC

Headnote :

The assessees contributed to a Charity Trust and argued that these donations should be classified as \"amounts actually spent for charitable purposes\" according to rule 2 of the regulations established under the Assam Agricultural Income-tax Act, 1939, thus qualifying for tax exemption. The Income-...

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Chintamani Sarannath Sah Deo Vs. C.I.T. Bihar & Orissa [1971] INSC 178 (5 August 1971)

Judgement Date : 05 Aug 1971

Citation : 1971 Latest Caselaw 178 SC

Headnote :

The taxpayer had issued a prospecting lease for his land to a company in 1941, which lasted for one year. In 1944, he granted a mining rights lease for a portion of the same land to the same company, this time for a duration of 30 years. The taxpayer received a substantial premium but set the royalt...

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T. S. Balaram, Income Tax Officer,Company Circle IV, Bombay Vs. M/S. Volkart Brothers, Bombay [1971] INSC 179 (5 August 1971)

Judgement Date : 05 Aug 1971

Citation : 1971 Latest Caselaw 179 SC

Headnote :

The respondent firm was properly registered under both the Income-tax Act of 1922 and the Income-tax Act of 1961. During the original assessments for the years 1958-59, 1960-61, 1961-62, and 1962-63, the firm was assessed based on the slab rates set forth in the relevant Finance Acts applicable to r...

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Raghunath Laxman Wani & Ors Vs. State of Maharashtra & Ors [1971] INSC 180 (6 August 1971)

Judgement Date : 06 Aug 1971

Citation : 1971 Latest Caselaw 180 SC

Headnote :

In the proceedings conducted under section 14 of the Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961, the Deputy Collector dismissed the appellants\' claim for partition and identified the surplus land that needed to be surrendered according to the Act. He also noted that out of the 1...

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Panchshila Industrial Co-Opera-Tive Societies Vs. Gurgaon Central Co-Operative Bank Ltd. Gurgaon [1971] INSC 181 (6 August 1971)

Judgement Date : 06 Aug 1971

Citation : 1971 Latest Caselaw 181 SC

Limitation Act, 1963
Punjab Co-operative Societies Act, 1961
Punjab-Co-operative-Societies-Act-1961

Headnote :

The respondent bank operates as a co-operative society under the Punjab Co-operative Societies Act, 1961. A disagreement arose between the bank and the appellant, a member of the bank, which was referred to the Deputy Registrar of Co-operative Societies for arbitration by the Registrar of Co-operati...

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C.A.P. Andiappan Vs. C.I.T. Madras & ANR [1971] INSC 182 (9 August 1971)

Judgement Date : 09 Aug 1971

Citation : 1971 Latest Caselaw 182 SC

Constitution of India

Headnote :

The appellant was a resident of India who conducted business in Ceylon. His total assessable income for the fiscal years 1959-60 and 1960-61 was derived entirely from his earnings in Ceylon. Although he was subject to assessment as a non-resident, due to section 45(2) of the Ceylon Income-tax Ordina...

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C. I. T. (Central) Calcutta Vs. Asiatic Textile Ltd. [1971] INSC 183 (9 August 1971)

Judgement Date : 09 Aug 1971

Citation : 1971 Latest Caselaw 183 SC

Headnote :

The taxpayer was a limited company operating as selling agents for a Textile Mill. In the assessment years 1955-56 and 1956-57, the company reported assessable profits but chose not to declare dividends due to significant capital losses resulting from a decline in the value of its shareholdings. The...

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Jabalpur Bijlighar Karamcharipanchayat Vs. Jabalpur Electric Supply Co., Ltd. & ANR [1971] INSC 184 (9 August 1971)

Judgement Date : 09 Aug 1971

Citation : 1971 Latest Caselaw 184 SC

Headnote :

The employees of the respondent asserted their entitlement to a bonus for two reasons: (1) a festival bonus amounting to 10% of their total earnings, which they argued was an implied term of their employment contract and a long-standing practice of payment since 1940-41 without interruption; and (2)...

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Birla Jute Manufacturing Co. Ltd. Vs. Commissioner of Wealth Tax, West Bengal, Calcutta [1971] INSC 185 (10 August 1971)

Judgement Date : 10 Aug 1971

Citation : 1971 Latest Caselaw 185 SC

Capital Issues (Control) Act, 1947

Headnote :

In the assessment year 1948-49, the taxpayer, a public limited company, revalued its assets, increasing the book value by Rs. 145,00,000, and continued to reflect this inflated valuation in its balance sheets for the following years. For the assessment year 1957-58, the Department accepted the asset...

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Commissioner of Income-Tax, Bangalore Vs. M/S. R. Hanumanthappa and Son [1971] INSC 186 (10 August 1971)

Judgement Date : 10 Aug 1971

Citation : 1971 Latest Caselaw 186 SC

Headnote :

Following the partition of a Hindu undivided family, the coparceners established a partnership and continued the same business that the Hindu undivided family had been operating.One of the clauses in the partnership deed stated that \"the partnership shall operate as a successor to the business orig...

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Atlas Cycle Industries Ltd. Vs. State of Haryana & ANR [1971] INSC 187 (11 August 1971)

Judgement Date : 11 Aug 1971

Citation : 1971 Latest Caselaw 187 SC

Headnote :

Section 5 (4) of the Punjab Municipality Act, 1911 states:\"When any local area is incorporated into a municipality under sub-section (3) of this section of this Act, and unless the State Government directs otherwise by notification, all rules, bye-laws, orders, directions, and powers established or...

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Commissioner of Income Tax Bombaycity Vs. Chunilal Vs. Mehta and Sons (P) Ltd. [1971] INSC 188 (11 August 1971)

Judgement Date : 11 Aug 1971

Citation : 1971 Latest Caselaw 188 SC

Headnote :

The assessee was the managing agent of a public limited company, with an agreement stipulating a minimum tenure of 21 years. However, on April 23, 1951, the company\'s Directors passed a resolution to terminate the assessee\'s managing agency, which was subsequently ratified by the shareholders in a...

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State Bank of Bikaner & Jaipur Vs. Shri Hari Har Nath Bhargava [1971] INSC 189 (11 August 1971)

Judgement Date : 11 Aug 1971

Citation : 1971 Latest Caselaw 189 SC

Industrial Disputes Act, 1947

Headnote :

The respondent, who worked as a clerk for the appellant bank, was given supervisory responsibilities and a general power of attorney was granted to him. This power allowed him to endorse hundis, cheques, warranties, railway receipts, pension bills, and other negotiable and mercantile instruments, as...

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Municipal Board, Kannauj Vs. State of Uttar Pradesh, & Ors [1971] INSC 190 (12 August 1971)

Judgement Date : 12 Aug 1971

Citation : 1971 Latest Caselaw 190 SC

Headnote :

The Executive Officer of the Municipal Board in Kannauj (U.P.) terminated the employment of 74 employees who were on strike. Some of these employees contested their dismissals, and most were reinstated, while those who did not appeal remained dismissed.A year later, the State Government, claiming au...

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State of U.P. Vs. Shyam Lal Sharma [1971] INSC 191 (12 August 1971)

Judgement Date : 12 Aug 1971

Citation : 1971 Latest Caselaw 191 SC

Headnote :

The Order that mandated the compulsory retirement of the respondent, who was a head constable, referenced a letter from the Police Headquarters dated March 16, 1962, which approved a proposal from the Superintendent of Police dated February 14, 1962, recommending the respondent\'s compulsory retirem...

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Sheo Nath Singh Vs. Assistant Commissioner of income Tax, Calcutta [1971] INSC 192 (12 August 1971)

Judgement Date : 12 Aug 1971

Citation : 1971 Latest Caselaw 192 SC

Income Tax Act, 1961

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

Headnote :

The appellant, who was a shareholder in several companies involved in hotel management, gradually acquired a significant number of shares in $pence\'s Hotel Ltd. and took on the role of managing director, overseeing its operations at that time. He also invested in Associated Hotels of India Ltd. and...

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C.I.T. Andhra Pradesh Vs. M/S Taj Mahal Hotel, Secunderabad [1971] INSC 193 (12 August 1971)

Judgement Date : 12 Aug 1971

Citation : 1971 Latest Caselaw 193 SC

Headnote :

In the assessment year 1960-61, the taxpayer, a registered firm operating hotels, incurred costs for the installation of sanitary and pipeline fittings in its establishments. The issue at hand was whether these fittings, in a building used as a hotel, qualified as \'plant\' under section 10(2)(vi-b)...

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Calcutta Electric Supply Corporation Vs. Commissioner of Wealth Tax, West Bengal [1971] INSC 194 (12 August 1971)

Judgement Date : 12 Aug 1971

Citation : 1971 Latest Caselaw 194 SC

Wealth Tax Act, 1957

Headnote :

The taxpayer operated a business supplying electrical energy in Calcutta. For the fiscal year 1959-60, with a valuation date of March 31, 1959, the taxpayer reported a deduction in its balance sheet, claiming that the amount represented contributions from consumers for establishing service connectio...

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Amrit Banaspati Co. Ltd. Vs. S. Taki Bilgrami & Ors [1971] INSC 195 (12 August 1971)

Judgement Date : 12 Aug 1971

Citation : 1971 Latest Caselaw 195 SC

Bombay Industrial Relations Act, 1946
Bombay Industrial Relations Act, 1946
Industrial Disputes Act, 1947

Headnote :

The appellant company owned several mills that operated three shifts in certain departments.The third shift was discontinued, and the appellant provided a month\'s notice to three clerks, terminating their employment.The lower tribunals and the High Court determined that this constituted a reduction...

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Vishwesha Thirtha Swamiari & Ors Vs. State of Mysore & ANR [1971] INSC 196 (12 August 1971)

Judgement Date : 12 Aug 1971

Citation : 1971 Latest Caselaw 196 SC

Headnote :

In 1961, the newly established State of Mysore passed the Mysore Land Revenue (Surcharge) Act, 1961, which imposed a surcharge of 15 naya paisa on every rupee of land revenue. This surcharge was applicable to all landholders whose land revenue exceeded Rs. 20. Subsequently, the Mysore Land Revenue (...

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Bareilly Electricity Supply Co. Ltd. Vs. The Workmen & Ors [1971] INSC 197 (16 August 1971)

Judgement Date : 16 Aug 1971

Citation : 1971 Latest Caselaw 197 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The appellant was an electricity supply company involved in a dispute with its employees regarding the bonus for the year 1960-61, which was brought before the Industrial Tribunal. The appellant argued that after accounting for previous charges, there was no surplus available for bonus payments. How...

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Commissioner of Income-Tax Bombay Vs. Maharashtra Sugar Mills Ltd. Bombay [1971] INSC 198 (16 August 1971)

Judgement Date : 16 Aug 1971

Citation : 1971 Latest Caselaw 198 SC

Headnote :

The taxpayer was a limited company that owned large tracts of land where sugar cane was cultivated, which was then used in the production of sugar at its factory. The activities of growing sugar cane and producing sugar were considered a single, unified business operation. In the assessment year 195...

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Commssioner of Income Tax, West Bengal. Vs. Kamal Behari Lal Singha [1971] INSC 199 (16 August 1971)

Judgement Date : 16 Aug 1971

Citation : 1971 Latest Caselaw 199 SC

Headnote :

In the relevant accounting year, the respondent\'s assessee received a dividend from a company. Part of this amount was derived from the company\'s accumulated capital gains, which were obtained from Salamis and land acquisition compensation. These capital gains were allocated to the reserve fund an...

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Bombay Panjrapole, Bhuleshwar Vs. The Workmen & ANR [1971] INSC 200 (16 August 1971)

Judgement Date : 16 Aug 1971

Citation : 1971 Latest Caselaw 200 SC

Industrial Disputes Act, 1947

Headnote :

The appellant, Panjrapole, was established in 1834 as a charitable organization dedicated to the care and protection of animals. Over the years, it significantly expanded its operations. The organization evolved from solely caring for sick, infirm, and unwanted cattle to adopting a broader approach...

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Commissioner of Income Tax, West Bengal Vs. Birla Cotton Spinning & Weaving Mills Ltd. & Ors [1971] INSC 201 (17 August 1971)

Judgement Date : 17 Aug 1971

Citation : 1971 Latest Caselaw 201 SC

Headnote :

The taxpayer, a publicly traded company, incurred legal costs for its representation in front of the Income-tax Investigation Commission. This proceeding was a statutory process aimed at gathering information for additional taxation. The taxpayer sought to deduct these expenses under section 10(2)(x...

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Kedarnath Jute Mfg. Co. Ltd. Vs. Commissioner of Income Tax, Central Calcutta [1971] INSC 202 (17 August 1971)

Judgement Date : 17 Aug 1971

Citation : 1971 Latest Caselaw 202 SC

Headnote :

The appellant was a public limited company engaged in the jute industry and the production of jute products, operating under the mercantile accounting system. In relation to the assessment year 1955-56, the appellant sought a deduction for assessed sales tax from the Income-tax Officer. The appellan...

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Hindustan General Electricalcorporation Ltd. Vs. Viswanath Prasad & ANR [1971] INSC 203 (17 August 1971)

Judgement Date : 17 Aug 1971

Citation : 1971 Latest Caselaw 203 SC

Industrial Disputes Act, 1947

Headnote :

The appellant-management issued a charge sheet to the respondent, requiring him to explain why disciplinary action should not be taken against him for his misconduct in filing a false complaint with the police against certain officers of the appellant. Following an inquiry, the respondent was dismis...

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Indian Carbon Ltd. Vs. Superintendent of Taxes, Gauhati & Ors [1971] INSC 204 (18 August 1971)

Judgement Date : 18 Aug 1971

Citation : 1971 Latest Caselaw 204 SC

Central Sales Tax Act, 1956

Headnote :

The appellant was engaged in the business of buying and selling petroleum coke. According to the Amending Act (Assam) 14 of 1964, sales tax was applicable to the sale of petroleum coke under the Assam Sales Tax Act of 1947, with a tax rate of 5%. However, the appellant argued that under section 14 o...

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Harishikesm Ganguli (Dead) Vs. Commissioner of Income Tax, Calcutta [1971] INSC 205 (18 August 1971)

Judgement Date : 18 Aug 1971

Citation : 1971 Latest Caselaw 205 SC

Headnote :

The taxpayer earned income from rental properties as well as from a registered partnership business. On March 19, 1953, the taxpayer established a trust concerning two houses.The trust deed stipulated that the trustees were to pay the settlor a monthly amount of Rs. 200 for life, for his personal us...

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Inspecting Assistant Commissioner Agricultural Income Tax Vs. Poomuilli Manakkal Parameswaran Namboodripad [1971] INSC 206 (18 August 1971)

Judgement Date : 18 Aug 1971

Citation : 1971 Latest Caselaw 206 SC

Headnote :

In 1958, the respondent\'s family underwent a division through a registered partition deed. In January 1960, the Agricultural Income-tax Officer acknowledged before the High Court that the respondent should be taxed solely as an \'individual\', confirming that the respondent\'s family was indeed a d...

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Haridas Girdhardas & Ors Vs. Varadaraja Pillai & ANR [1971] INSC 207 (18 August 1971)

Judgement Date : 18 Aug 1971

Citation : 1971 Latest Caselaw 207 SC

Madras City Tenants Protection Act, 1921

Headnote :

The plaintiffs, who were the landlords, leased a plot of land in Madras to defendant No. 1 under a duly registered lease deed dated November 17, 1938, for a term of 15 years and 3 months starting from March 1, 1939, at a monthly rent of Rs. 560. The lease included specific terms and conditions, alon...

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S. R. Y. Sivaram Prasad Bahadur Vs. The Commissioner of Income Tax Hyderabad [1971] INSC 208 (19 August 1971)

Judgement Date : 19 Aug 1971

Citation : 1971 Latest Caselaw 208 SC

Headnote :

The taxpayer was a Hindu Undivided Family whose estate was transferred to the State Government of Madras under the Madras Estates (Abolition and Conversion into Ryotwari) Act of 1948.It received interim payments in accordance with section 50(2) of the Act. The issue in the Income-tax proceedings was...

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Manekji Edulji Mistry & Ors Vs. Maneksha Ardeshir Irani & ANR [1971] INSC 209 (20 August 1971)

Judgement Date : 20 Aug 1971

Citation : 1971 Latest Caselaw 209 SC

Bombay Tenancy and Agricultural Lands Act, 1948
Bombay Tenancy and Agricultural Lands Act, 1948

Headnote :

The respondents had been tenants of the appellants for five years starting from March 1, 1943. They were classified as protected tenants under the Bombay Tenancy and Agricultural Lands Act, 1948.They argued that the appellants, as landlords, could not evict them because their status as protected ten...

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Sri Venkateswara Rice, Ginning & Groundnut Oil Mill Contract Vs. State of Andhra Pradesh & Ors [1971] INSC 210 (23 August 1971)

Judgement Date : 23 Aug 1971

Citation : 1971 Latest Caselaw 210 SC

Central Sales Tax Act, 1956

Headnote :

According to sections 14 and 15 of the Central Sales Tax Act, 1956, groundnut is classified as a \'declared good\', and a State is limited to imposing a purchase tax of no more than 3% on the turnover, with the tax being applicable at only one stage. Under section 6 of the Andhra Pradesh General Sal...

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The Workmen Vs. Greaves Cotton & Co. Ltd. & Ors [1971] INSC 211 (24 August 1971)

Judgement Date : 24 Aug 1971

Citation : 1971 Latest Caselaw 211 SC

Headnote :

This Court, in reviewing the Industrial Tribunal\'s award concerning disputes between the appellants and the respondents, upheld the wage scale and dearness allowance established for clerical and subordinate staff. However, it overturned the wage scale and dearness allowance set for factory workers...

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Shree Krishna Agency Ltd. Vs. Commissioner of Income Tax Central, Calcutta [1971] INSC 212 (24 August 1971)

Judgement Date : 24 Aug 1971

Citation : 1971 Latest Caselaw 212 SC

Headnote :

The assessee was a public limited company. According to Article 37 of its Articles of Association, the Directors had the discretion to refuse the registration of any proposed share transfer at any time and without providing any reason. The issue in the income tax proceedings for the assessment years...

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Commissioner of Income Tax, U.P. Vs. Gurbux Rai Harbux Rai [1971] INSC 213 (24 August 1971)

Judgement Date : 24 Aug 1971

Citation : 1971 Latest Caselaw 213 SC

Headnote :

Section 10A of the Excess Profits Act, 1940 addresses transactions aimed at evading or minimizing excess profits tax liability and grants the Excess Profits Tax Officer the authority to make necessary adjustments regarding this tax liability. However, any action taken under this section requires tha...

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Asnew Drums Private Ltd. & Ors Vs. Maharashtra State Finance Corporation & Ors [1971] INSC 214 (24 August 1971)

Judgement Date : 24 Aug 1971

Citation : 1971 Latest Caselaw 214 SC

Code of Civil Procedure, 1908 (CPC)
Section 69. TPA, Power of sale when valid.
Transfer of Property Act, 1882

Headnote :

Section 32(8) of the State Financial Corporation Act, 1961 states that \"An order for the attachment or sale of property under this section shall be executed as far as possible in accordance with the procedures outlined in the Code of Civil Procedure, 1908, for the attachment or sale of property in...

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Municipal Corporation For Greater Bombay & ANR Vs. Advance Builders (India) Pvt. Ltd. & Ors [1971] INSC 215 (25 August 1971)

Judgement Date : 25 Aug 1971

Citation : 1971 Latest Caselaw 215 SC

Maharashtra Regional and Town Planning Act, 1966

Headnote :

In August 1958, the State Government approved a final town planning scheme known as The Bombay Town Planning Scheme, Santa Cruz, No. VI, which was set to take effect on January 1, 1959. This scheme included a Redistribution and Valuation Statement, accompanied by several notes. Note 11 specified tha...

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District Council of United Khasi & Jaintia Hills& Ors Vs. Miss Sitimon Sawian [1971] INSC 216 (25 August 1971)

Judgement Date : 25 Aug 1971

Citation : 1971 Latest Caselaw 216 SC

Constitution of India
Government of India Act, 1935

Headnote :

According to the Sixth Schedule of the Constitution, the United Khasi Jaintia Hills District has been established as an autonomous district with its own District Council. Paragraph 3(1)(a) of this Schedule empowers the District Council to enact laws regarding the \"allotment, occupation or use, or t...

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Sardar Bahadur S. Indra Singh Trust Vs. Commissioner of Income Tax, Bengal [1971] INSC 217 (25 August 1971)

Judgement Date : 25 Aug 1971

Citation : 1971 Latest Caselaw 217 SC

Headnote :

The assessee is a charitable trust established under two trust deeds. One of the trustees donated certain fully paid equity shares to the trust. Dividends accrued on these shares, and tax was deducted at source. The trustees argued that this income was exempt from income tax under section 4 (3) (i)...

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Management of The Kirlampudi Sugar Mills Ltd. Vs. Industrial Tribunal, A.P. & ANR [1971] INSC 218 (26 August 1971)

Judgement Date : 26 Aug 1971

Citation : 1971 Latest Caselaw 218 SC

Headnote :

The Kirlampudi Sugar Mills Ltd. was established in 1951 as a small operation and later expanded to a crushing capacity of 1000 tons. However, by 1963, the factory faced financial difficulties. In the middle of that year, the current management took control of the factory with a specific assurance fr...

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Zila Parishad Kheri Vs. Hindustan Sugar Mills & ANR [1971] INSC 219 (26 August 1971)

Judgement Date : 26 Aug 1971

Citation : 1971 Latest Caselaw 219 SC

Headnote :

The appellant, Zila Parishad, aimed to levy circumstances and property tax on the respondent, whose sugar manufacturing factories were located outside the appellant\'s jurisdiction. However, the respondent consistently purchased sugar cane from within the appellant\'s area. The issue at hand was whe...

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Lakshmiji Sugar Mills Co. Vs. Commissioner of Income Tax, New Delhi [1971] INSC 220 (27 August 1971)

Judgement Date : 27 Aug 1971

Citation : 1971 Latest Caselaw 220 SC

Headnote :

The appellant, a private limited company engaged in the manufacture and sale of sugar, made payments of Rs. 75,000 and Rs. 37,000 to the Cane Development Council of the Sugarcane Department of Uttar Pradesh during the accounting period for the assessment year 1956-57. These contributions were made u...

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Karnani Properties Ltd. Vs. Commissioner of Income Tax, West Bengal [1971] INSC 221 (27 August 1971)

Judgement Date : 27 Aug 1971

Citation : 1971 Latest Caselaw 221 SC

Headnote :

The assessee company owned residential properties, including houses and flats, in Calcutta, which it rented out. The company procured high voltage A.C. current in bulk from the Calcutta Electric Supply Corporation, converted it to low voltage A.C. current at its own power house located on the premis...

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Kanda Padayachi Alias Kandaswamy Vs. State of Tamil Nadu [1971] INSC 222 (27 August 1971)

Judgement Date : 27 Aug 1971

Citation : 1971 Latest Caselaw 222 SC

CrPC Section 162. Statements to police not to be signed: Use of statements in evidence
IPC Section 109. Punishment of abetment if the act abetted is committed in consequence, and where no express provision is made for its punishment
IPC Section 302. Punishment for murder

Headnote :

The High Court upheld the Sessions Court\'s conviction of the appellant for murder. The evidence presented was circumstantial. A key piece of evidence was a statement made by the appellant to a doctor while in police custody, which indicated that he was in the deceased\'s room around the time of dea...

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Commissioner of Wealth Tax, West Bengal Vs. Aluminum Corporation Ltd. [1971] INSC 223 (30 August 1971)

Judgement Date : 30 Aug 1971

Citation : 1971 Latest Caselaw 223 SC

Headnote :

The assessee-company conducted a revaluation of its assets, including land, buildings, and plant and machinery, in 1956, and the resulting increase in value was carried forward to the following years.For the assessment year 1957-58, the questions posed were: (1) whether the value of the assets as re...

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