Caselaw | Supreme Court Judgements of january 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 correspondence and sale notes, sold to the appellant-company, United States surplus was materials consisting of vehicles and other stores. Disputes having arisen between the parties, both as regards the contents of and the quantity of the vehicles deliverab...

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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 applied to the Deputy Commissioner, Lakhimpur for settlement of a Tea Garden for "special cultivation of tea". In March, 1964 the Government of Assam permitted the settlement on payment of Rs. 3.86 lakhs as premium. Upon the respondent failing to make payment of the am...

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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, his wife, and his mother held a joint decree. Against an order dismissing the application for execution of the decree, the appellant alone appealed joining the other two as party respondents. Pending appeal his wife died. The High Court dismissed the appeal holding that because...

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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 Kamrup Division Assam invited tenders for the purchase of monopoly rights to quarry stone for the period July 1, 1963 to June 30, 1964. The tender submitted by the respondent was accepted and for the minimum quantity of 1,25,000 c.ft. of stone allotted to the respondent...

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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, created a complete bar to the production by officials and other servants of the Income-tax Department of the documents mentioned in the section. But, where the assessee or his representative-in- interest himself produces a copy of the incometax assessment orde...

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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 :

Certain plots in a Municipality were acquired under the Land Acquisition Act, 1894, and the predecessor of the appellants and the predecessor of the respondents, each claimed the compensation. amount on the basis of title. The matter was referred to the Court of the District Judge. The claim of the...

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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 :

Under the Chanda Patent and the terms recorded in the Wajibul-Arz the Dhanora Zamindari was impartible and on the death of the holder it devolved upon his eldest son and in the absence of a legitimate or an adopted son it devolved upon the nearest male relative. The succession to the Zamindari was s...

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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 commenced an action in the City Civil Court, Bombay for a decree in ejectment against the defendant alleging that the defendant was occupying loft on the upper floor of a building under an agreement of licence and the licence had been duly terminated and withdrawn. The defendant con...

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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 Do Certain Construction Work For The Respondents Company Registered Under The Indian Companies Act And Having Its Principal Place Of Business At Bombay--On The Terms And Conditions Of A Written Tender. Clause 12 Of The Tender Provided For Arbitration In Cas...

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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 was engaged in the manufacture of aluminium products, entered into a contract with another company in Montreal, Canada, for the supply of technical know-how etc. for the development of its production. This agreement provided for payment of a retainer fee by the appellant...

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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 confiscated certain smuggled goods. and levied a personal penalty of Rs. 20,0,00 on the appellant under s. 112 of the Customs Act, 1962. He filed an appeal under s. 128 before the first respondent and pleaded that the deposit of penalty as required by s. 129 ma...

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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 an unsuccessful applicant for a seat in one of the medical colleges in the respondent-State challenged the selections made by a writ petition in this Court. This Court came to the conclusion that the selections made were invalid, but did not strike them down, and instead, dir...

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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 :

Under the Bombay Agricultural Produce Markets Act, 1939 as amended in 1954, a Market area is first declared under s. 4(1), after which, under s. 4A, a Principal Market Yard and one or more sub-,Market Yards may be constituted for the area. The effect of constituting the Market Area and Market Yard i...

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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 assessee firm was constituted under a deed of partnership dated October 6, 1955. It was to come into existence with effect from November 5, 1954. The assessee filed an application under s. 26A of the Act for registration of the firm for the assessment year 1956-57. The previous year of the fi...

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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 an agreement with another company on November 29, 1954 for the sale of its colliery. It was provided in the agreement that pending completion of the sale or delivery of possession, the vendor was to carry on business on behalf of the purchaser and run the colliery as on and...

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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 owned a distillery and a refinery. In 1945, it obtained on lease the sugar factory belonging to another company, and during the period from January to April 1946, it purchased about 41,000 shares of the lessor company, and in April 1947, sold the entire block of shares. The transaction...

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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 :

Pursuant to certain charges against the respondent, a police constable, his entire service with permanent effect were forfeited, which meant reducing his salary to the starting point in the time scale for constables. An appeal by him before the Deputy Inspector General having failed, be filed a suit...

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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 incorporated by the 19th Amendment Act, was given retrospective effect from January 26, 1950, and hence, all questions relating to the age of a Judge of a High Court had to be decided by the President after consultation with the Chief Justice of India. The responde...

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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 was a leaseholder in respect of tolls of a public ferry crossing the river Damodar. The respondent filed a complaint against him alleging that the appellant used to realise illegally 20 np per cart from the cultivators who used to drive their carts across the dry bed of the river. Afte...

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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 had issued a tender notice for the construction of a road. The appellant inspected the site, went to the place where stone for the construction was said to be available, and after satisfying himself submitted a tender below the estimates in the ten...

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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 and 17 others were dismissed from Delhi Police Force. The order in the case of the appellant recited that he was unfit to be retained in Civil Service. It also recited that the President was satisfied under Art. 311(2) (c) of the Constitution that in the interest of the security of the...

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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 respondents were dealers in fruits in Tamil Nadu. Originally under the Madras General Sales Tax Act, 1939 the sale of fruits was liable to tax. By means of a notification dated March 25, 1954 the sale of fruits among other commodities was exempted from payment of tax under s. 6 of the Act....

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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, filed its return of income for the assessment year i960-61 and subsequently produced before the Income tax Officer its relevant books of accounts and papers. It also produced before him the statement showing various creditors from whom it had borrowed on Hundis dur...

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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 :

On the question whether an amount representing the interest on the amount of the assessee's own contributions to an unrecognised provident fund was assessable under the residuary s. 56 of the Income-tax Act, 1961, HELD : The amount was liable to be assessed. The receipt of an interest of any...

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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 assessee's father made various loans to P in 1932. In July, 1932 P executed a mortgage of some of his properties in favour of the assessee's father for a sum of Rs. 2 . 76 lakhs. After the mortgagee had instituted a suit in December, 1940 claiming a sum of Rs. 5.50 lakhs inclusive of pri...

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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 :

In an election petition there were charges under s. 123(6) read with s. 77 of the Representation of the People Act, 1951 against the appellant. The High Court decided against him. although absolving him of certain charges. The appellant filed an appeal in this Court under s. 116A of the Representati...

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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 :

For the assessment year 1949-50 the assessee submitted a profit and loss account disclosing a certain amount as profit in a joint venture and claimed 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 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 partnership with one D to carry on the business of manufacturing and selling pharmaceutical products etc. On July 27, 1946 the partnership was dissolved. The assets of the firm which included goodwill, machinery, furniture e...

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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 entertainment duty, was levied on the appellants at the rates, prescribed in s. 3 of the Bombay Entertainment Duty Act, 1923, on the net pi-ice receivable by the proprietor of a theatre and not on the total amount including entertainment duty collected from visitors....

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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 was successful in the election to the State Legislative Assembly. At the time of election he was the Chief Minister of the State. The election was challenged by the petitioner on the allegations that by ordering the covering of a nallah, the construction of a road, the installat...

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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 :

Under r. 8 of the Central Excise Rules, 1944, made under the Central Excise and Salt Act, 1944 the Central Government issued a notification exempting cotton fabrics from excise duty. The respondents owned a textile mill and factory. They manufactured grey cloth whichwas removed from the mill and...

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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 originally belonged to the Police Service in the State of Patiala and was promoted to officiate at a Superintendent of Police in February 1950 in the erstwhile State of PEPSU. After the Indian Police Service Scheme was extended to PEPSU in 1950, the appellant was one of several persons...

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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 accused was committed to trial in July 1963 and was convicted and sentenced to death on September 4, 1964. The appeal to the High Court under s. 411A, Cr. P.C., was finally dismissed on February 6, 1970. The High Court left it to the State Government whether it should reduce the sentence on acco...

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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 Ex. B-6 in so far as it related to the suit lands purported to be a kanam executed in favour of the predecessor-in-interest of the present appellants by the predecessors-in-interest of the present respondents. The document had a counter-part Ex. A-1. The suit was filed for the redemptio...

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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 :

Two groups known as the Singhania group and the Gupta Group were partners in M/s. India Supplies. Both were also interested in-the business of Lakshmi Ratan Cotton Mills. In the present litigation the Gupta group was represented by the appellants and the Singhania group by the respondent. In t...

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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 :

Under cl. 3 of the Imports (Control) Order, 1955, passed under s. 3 of the Imports and Exports (Control) Act, 1947, no person shall import any goods of the description specified in Sch. I except in accordance with a licence, and if it was found that the goods imported did not conform to the descript...

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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 suit for possession of land court fee was held to be payable, under s. 6(1) (v) of the Bombay Court Fees Act, 1959, on the value of the land. On appeal,

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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 :

On the question whether reception of secondary evidence of a written agreement to grant a lease, insufficiently stamped, is barred by the provisions of sections 35 and 36 of the Stamp Act,

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