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M/S. Voltas Ltd. Vs. J. M. Demello & ANR [1971] INSC 161 (21 July 1971)

Judgement Date : 21 Jul 1971

Citation : 1971 Latest Caselaw 161 SC

Constitution of India
Industrial Disputes Act, 1947

Headnote :

Respondent No. I began working for M/s. Volkhart Bros. on March 3, 1930. Following the merger of that company with the appellant-company in September 1954, he became an employee of the latter. At that time, the appellant-company retained the staff of M/s. Volkhart Bros. under the same terms and cond...

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Guman Singh Vs. State of Rajasthan & Ors [1971] INSC 162 (26 July 1971)

Judgement Date : 26 Jul 1971

Citation : 1971 Latest Caselaw 162 SC

Rajasthan Administrative Service Rules, 1954

Headnote :

The appellant, G, was a member of the Rajasthan Administrative Service. Dissatisfied with the order that assigned him seniority under the Rajasthan Administrative Service Rules, 1954, he submitted a writ petition under Article 226 to the High Court. A single judge of the court ruled in his favor. Ho...

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State of Maharashtra & ANR Vs. Lok Shikshan Sansatha & Ors [1971] INSC 163 (26 July 1971)

Judgement Date : 26 Jul 1971

Citation : 1971 Latest Caselaw 163 SC

Constitution of India

Headnote :

The grant-in-aid system was established in 1859 with the primary aim of encouraging voluntary efforts and local resource utilization in education, independent of state funding. Following the reorganization of the State of Bombay, a comprehensive grant-in-aid code for non-government secondary schools...

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Sales Tax Commissioner, U. P. Vs. M/S. Ladha Singh Mal Singh [1971] INSC 164 (27 July 1971)

Judgement Date : 27 Jul 1971

Citation : 1971 Latest Caselaw 164 SC

Headnote :

According to the notification issued on June 19, 1948, under section 3(A) of the U.P. Sales Tax Act, 1948, a sales tax of 6 pies per rupee was applicable to \"cloth manufactured by mills.\" The tax was attempted to be imposed on cloth produced using power looms, arguing that it qualified as \"cloth...

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Madan Lal Puri Vs. Sain Das Berry [1971] INSC 165 (27 July 1971)

Judgement Date : 27 Jul 1971

Citation : 1971 Latest Caselaw 165 SC

Delhi Rent Control Act, 1958
Delhi Rent Control Act, 1958

Headnote :

The landlord, who was the respondent in this case, submitted an application under section 14(1)(e) of the Delhi Rent Control Act, 1958, seeking to evict the appellant, the lessee, on the grounds that he genuinely needed the premises for his own residence and that of his family. The Rent Controller d...

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Wopansao Vs. N. L. Odyuo & Ors [1971] INSC 166 (28 July 1971)

Judgement Date : 28 Jul 1971

Citation : 1971 Latest Caselaw 166 SC

Army Act, 1950
Representation of the People Act, 1950
Representation of the People Act, 1951

Kabul Singh Vs. Kundan Singh & Ors [1969] INSC 177 (13 August 1969)
Baidyanath Panjiar Vs. Sitaram Mahto & Ors [1969] INSC 178 (13 August 1969)

Headnote :

The appellant contested the election of respondent No. 1 to the Naga Land Assembly, arguing that the election results concerning the respondent were significantly influenced by the improper acceptance of votes cast in his favor by members of the 12th Battalion Assam Rifles. The appellant claimed tha...

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Commissioner of Income Tax, West Bengal, Vs. Balkrishan Malhotra [1971] INSC 167 (28 July 1971)

Judgement Date : 28 Jul 1971

Citation : 1971 Latest Caselaw 167 SC

Headnote :

The initial assessment of the taxpayer for the assessment year 1944-45 was conducted prior to March 13, 1953.Later, after receiving approval from the Commissioner of Income-tax, the Income-tax Officer reopened the assessment in accordance with section 34(1)(a) of the Income-tax Act, 1922. On March 1...

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Delhi Cloth and General Mills Co. Ltd. Vs. Commissioner of Sales Tax [1971] INSC 168 (28 July 1971)

Judgement Date : 28 Jul 1971

Citation : 1971 Latest Caselaw 168 SC

Madhya Pradesh General Sales Tax Act, 1958

Headnote :

The taxpayer, when selling goods, separately charged sales tax and collected it from the customers. However, it did not account for the collected sales tax in its total turnover. The authorities under the Madhya Pradesh General Sales Tax Act of 1958, along with the High Court, determined that the sa...

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Shri M. P. Singh Vs. Anand Transport Co.(P) Ltd. [1971] INSC 169 (29 July 1971)

Judgement Date : 29 Jul 1971

Citation : 1971 Latest Caselaw 169 SC

Headnote :

According to the Madhya Pradesh Motor Vehicles (Taxation of Passengers) Act, 1939, if the submitted returns are accepted as accurate, the only action required is to collect the unpaid tax, and there is no need to issue an assessment order due to the clear wording of section 7. An inquiry and determi...

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Punjab Produce and Trading Co. Ltd. Vs. C.I.T. West Bengal, Calcutta [1971] INSC 170 (29 July 1971)

Judgement Date : 29 Jul 1971

Citation : 1971 Latest Caselaw 170 SC

Gwalior

Headnote :

The company in question was established under the former Gwalior Companies Act, which did not differentiate between public and private companies. The company\'s operations were not managed by fewer than six individuals; however, during the relevant previous year, shares representing over 50% of the...

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Commissioner of Wealth Tax, Bihar and Orissa Vs. Kirpashankar Dayashankar Worah [1971] INSC 171 (29 July 1971)

Judgement Date : 29 Jul 1971

Citation : 1971 Latest Caselaw 171 SC

Wealth Tax Act, 1957

Headnote :

The respondent, through a trust deed, transferred certain properties mentioned in the deed to himself as a trustee, with the intention of providing for his own maintenance and that of his wife, as well as covering the maintenance, education, and marriage expenses of his unmarried daughters and the m...

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Dalmia Jain & Co. Ltd. Vs. Commissioner of Income-Tax, Bihar & Orissa, Patna [1971] INSC 172 (29 July 1971)

Judgement Date : 29 Jul 1971

Citation : 1971 Latest Caselaw 172 SC

Headnote :

The appellant-assessee, who was engaged in quarrying limestone, operated a quarry as an agent of the government with the understanding that the quarry would be leased to them if the government won the ongoing litigation regarding it. While the assessee was in possession of the quarry, a company file...

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Tax Officer-Cum-Regional Transport Officer & Ors Vs. Durg Transport Company (Pvt.) Ltd. [1971] INSC 173 (30 July 1971)

Judgement Date : 30 Jul 1971

Citation : 1971 Latest Caselaw 173 SC

Headnote :

If an assessee who is obligated to pay passenger tax under the Madhya Pradesh Motor Vehicles (Taxation of Passengers) Act, 1959 fails to submit a return as mandated by section 5 or does not make the necessary deposit as required by section 6, they will avoid assessment, and actions under section 7 m...

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