Caselaw | Supreme Court Judgements of september 1971

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U.P. Electricity Supply Co. Ltd. Vs. Workmen & Ors [1971] INSC 228 (1 September 1971)

Judgement Date : 01 Sep 1971

Citation : 1971 Latest Caselaw 228 SC

Industrial Disputes (Appellate Tribunal) Act, 1950
Industrial Disputes Act, 1947
Payment of Wages Act, 1936
Payment of Wages Act, 1936

National Engineering Industries Ltd. Vs. Its Workmen [1967] INSC 231 (6 October 1967)
The Automobile Products of India Ltd. Vs. Rukmaji Bala & Ors [1955] INSC 4 (3 February 1955)

Headnote :

The State Government referred under s. 4K of the U.P. Industrial Disputes Act, 1947, the question whether the appellants were to be required to pay bonus, to their workmen for the years 1960 to 1961 and if so at what rate. Pending the reference the undertakings of the appellant were compulsori...

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State of Madras Vs. Cement Allocation Co-Ordinating Organisation [1971] INSC 229 (1 September 1971)

Judgement Date : 01 Sep 1971

Citation : 1971 Latest Caselaw 229 SC

Headnote :

The assessee (respondent herein) was the selling agent of a cement company. Under s. 2(g) of the Madras General Sales Tax Act, 1959 the term 'dealer' is defined to include a commission agent. in February 1967 the Deputy Commercial Tax Officer, Lalgudi. asked the assessee to show cause why it...

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Union of India & ANR Vs. Ogale Glass Works [1971] INSC 230 (1 September 1971)

Judgement Date : 01 Sep 1971

Citation : 1971 Latest Caselaw 230 SC

Headnote :

The respondent company was manufacturing various articles including. Lantern and Safety Stoves etc. In November 1952, Employees Provident Fund Act, was passed and the company was making regular contributions to the Provident Fund for all employees. After sometime, another establishment which was...

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Shyamal Mondal Vs. State of West Bengal [1971] INSC 231 (1 September 1971)

Judgement Date : 01 Sep 1971

Citation : 1971 Latest Caselaw 231 SC

Arms Act, 1959
CrPC Section 110. Security for good behaviour from habitual offenders
Explosive Substances Act, 1908
Indian Penal Code, 1860 (IPC)
IPC Section 425. Mischief

Headnote :

The petitioner was detained under an order dated March 2, 1971 passed by the District Magistrate, 24-Pargana, West Bengal, under sub-s. (i) read with sub-s. (3) of s. 3 of the West Bengal (Prevention of Violent Activities) Act, 1970. The order stated that the District Magistrate was satisfied tha...

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C.I.T., West Bengal Ii, Calcutta Vs. M/S. Electro House [1971] INSC 232 (2 September 1971)

Judgement Date : 02 Sep 1971

Citation : 1971 Latest Caselaw 232 SC

Headnote :

The Commissioner of Income-tax found that the orders of the Income-tax Officer granting registration to the assessee firm and renewal of registration for the next year were erroneous and prejudicial to the interests of revenue. He therefore proceeded against the assessee under s. 33B of the Income-t...

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State of Madras Vs. Lateef Hamid & Co [1971] INSC 233 (2 September 1971)

Judgement Date : 02 Sep 1971

Citation : 1971 Latest Caselaw 233 SC

Headnote :

The Appellant was a dealer in hides and skins at Madras. Up to March 31, 1959 sales tax on dealers in the State of Madras was leviable under the Madras General Sales Tax Act, 1939. The appellant's turnover for the assessment year 1958-59 thus stood charged with liability to pay tax as leviable u...

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Darshan Singh Ram Kishan Vs. State of Maharashtra [1971] INSC 234 (2 September 1971)

Judgement Date : 02 Sep 1971

Citation : 1971 Latest Caselaw 234 SC

CrPC Section 173. Report of police officer on completion of investigation
CrPC Section 190. Cognizance of offences by Magistrates
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 120B. Punishment of criminal conspiracy
IPC Section 467. Forgery of valuable security, will, etc.
IPC Section 471. Using as genuine a forged document or electronic record

Headnote :

The police filed a charge-sheet against the appellant and another for various offences in connection with the fabrication of a British passport. The offences mentioned in the charge-sheet against the appellant were ss. 419/109, 468 and 471, I.P.C., and against the other accused ss. 419 and 471 read...

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Union of India Vs. Mool Chand Dasumal Pardasani [1971] INSC 235 (3 September 1971)

Judgement Date : 03 Sep 1971

Citation : 1971 Latest Caselaw 235 SC

Constitution of India

Headnote :

Clause b(i) of Fundamental Rule 56, as it stood prior to November 30, 1962 provided that a pre 1938 ministerial servant might be required to retire at the age of 55 years but should ordinarily be retained in service, if he continued efficient, upto the age of 60 years. By memorandum dated 31st Decem...

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Delhi Cloth & General Mills Co. Ltd. Vs. Workmen [1971] INSC 236 (3 September 1971)

Judgement Date : 03 Sep 1971

Citation : 1971 Latest Caselaw 236 SC

Payment of Bonus Act, 1965

Headnote :

The appellant is a public limited company owning various industrial units including the Delhi Cloth Mills (D.C.M.) and the Swatantra Bharat Mills (S.B.M.). Although separate balance-sheet and profit and loss accounts were prepared for each of these two mills, their workmen have always been paid bonu...

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Rameshwar Singh Vs. State of Jammu & Kashmir [1971] INSC 237 (7 September 1971)

Judgement Date : 07 Sep 1971

Citation : 1971 Latest Caselaw 237 SC

Indian Evidence Act, 1872

Headnote :

The appellant was convicted of the offence of murder by shooting and the High Court confirmed the' conviction and the sentence of death. In appeal to this Court, HELD : The conviction and the sentence should be set aside. (1)The substantive evidence of a witness is his evidence in the tria...

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Commissioner of Income-Tax, West Bengal Vs. Central India Industries Ltd. [1971] INSC 238 (7 September 1971)

Judgement Date : 07 Sep 1971

Citation : 1971 Latest Caselaw 238 SC

Headnote :

The assessee company was holding certain shares in an investment company which was its parent company. The amount of dividend receivable by the assessee company was paid to it partly in cash and partly in share scrips of two other companies. The relevant assessment year was 1959-60. For the purpose...

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S. B. Jain, I.T.O. Nagpur Vs. Mahandera [1971] INSC 239 (7 September 1971)

Judgement Date : 07 Sep 1971

Citation : 1971 Latest Caselaw 239 SC

Headnote :

The Income-tax Officer issued a notice to the respondent on January 5, 1962 under s. 34(1) (a) of the Indian income-tax Act, 1922, seeking to reopen his assessment for the assessment year 1945-47. The respondent challenged the validity of that notice. The High Court quashed the impugned notice by it...

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J. K. Synthetics Ltd. Vs. J. K. Synthetics Mazdoor Union [1971] INSC 240 (9 September 1971)

Judgement Date : 09 Sep 1971

Citation : 1971 Latest Caselaw 240 SC

Code of Civil Procedure, 1908 (CPC)

National Engineering Industries Ltd. Vs. Its Workmen [1967] INSC 231 (6 October 1967)

Headnote :

A dispute for Bonus was raised by the workers of the Appellant company before the Tribunal for the Bonus year 1962-63, as the appellant company which made profit during the year, did not pay any bonus to the workers; but only a gratuity of one month was paid to them. According to revised returns fil...

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Jodha Mal Kuthiala Vs. Commissioner of Income Tax, Punjab, Jammu & Kashmir, Himacha [1971] INSC 241 (9 September 1971)

Judgement Date : 09 Sep 1971

Citation : 1971 Latest Caselaw 241 SC

Headnote :

The assessee was a .,registered firm deriving income from securities, property, business and othersources. In 1946 it purchased a hotel in 'Lahore for a sum of Rs. 46 lacs. For that purpose it raised a loan of Rs. 30 lacs from a bank and a loan of Rs. 18 lacs from one R. The 'loan taken f...

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Keshavsinh Dwarkadas Kapadia Etc. Vs. M/S. Indian Engineering Company [1971] INSC 242 (10 September 1971)

Judgement Date : 10 Sep 1971

Citation : 1971 Latest Caselaw 242 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

Disputes having arisen between the appellant and the respondent, they were referred to arbitration in accordance with an arbitration agreement. The arbitrators entered upon the reference andalso appointed an umpire. After the time for making the award had expired the appellant took the stand that on...

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Vegoils Private Lemited Vs. The Workmen [1971] INSC 243 (10 September 1971)

Judgement Date : 10 Sep 1971

Citation : 1971 Latest Caselaw 243 SC

Headnote :

The appellant--a private limited company-carried on the business of' manufacturing edible oils, soaps and certain by-products. In connection with its business the appellant employed about 700 permanent workmen. However for loading and unloading seed and oil cake bags and for feeding the hoppers...

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Khedut Sahakari Ginning & Pressing Societyltd. Vs. State of Gujarat [1971] INSC 244 (14 September 1971)

Judgement Date : 14 Sep 1971

Citation : 1971 Latest Caselaw 244 SC

Bombay Sales Tax Act, 1959

Headnote :

The appellant was a cooperative society registered under the Bombay Cooperative Societies Act, 1925. During the assessment period November 1, 1960 to October 31, 1961 the Society received large quantity of cotton from its members and the same was sold by it either after ginning and pressing or witho...

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Commissioner of Wealth Tax, Rajasthan Vs. Her Highness Maharani Gayatri Devi of Jaipur [1971] INSC 245 (14 September 1971)

Judgement Date : 14 Sep 1971

Citation : 1971 Latest Caselaw 245 SC

Wealth Tax Act, 1957

Headnote :

The trust deed executed by the husband of the respondentassessee provided that the trustees should pay to the assessee during her life time 50 per cent of the income of the trust fund. The settlement was irrevocable and the properties mentioned in the schedule to the trust deed stood transferred to...

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State of Madras Vs. S. G. Jayaraj Nadar & Sons [1971] INSC 246 (16 September 1971)

Judgement Date : 16 Sep 1971

Citation : 1971 Latest Caselaw 246 SC

Headnote :

The assessee was a dealer in motor vehicles and spare parts and certain other goods. During the assessment proceedings under the Madras General Sales Tax Act, 1959 it was found inter alia that the assessee had not included in the monthly return in Form A-2, three items of turnover, namely, delivery...

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Ahmedabad Rana Caste Association Vs. Commissioner of Income Tax, Gujarat [1971] INSC 247 (16 September 1971)

Judgement Date : 16 Sep 1971

Citation : 1971 Latest Caselaw 247 SC

Headnote :

The assessee was an association of persons and held various properties for the purposes set out in its constitution. One of the purposes was the management of the movable and immovable properties of the Rana community of the City of Ahmedabad, doing acts to improve education in the community and...

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Commissioner of Gift Tax, Madras Vs. N. S. Getty Chettiar [1971] INSC 248 (16 September 1971)

Judgement Date : 16 Sep 1971

Citation : 1971 Latest Caselaw 248 SC

Headnote :

In a partition of the properties of a joint Hindu Undivided Family a coparcener took as his share less than what he was entitled to and allotted greater share to the other members of the coparcenery. On the question whether the coparcener could be held to have made a "gift" of a portion of...

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Commissioner of Income Tax, Gujarat Vs. Distributors (Baroda) (P) Ltd. [1971] INSC 249 (16 September 1971)

Judgement Date : 16 Sep 1971

Citation : 1971 Latest Caselaw 249 SC

Headnote :

The assessee is a private limited company and was the Managing Agent of two other companies. All the shares held by the assessee company as its investments were the shares of those two companies. The Income-tax authorities held that the assessee company was an 'investment company' within the...

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Indian Link Chain Manufactures Ltd. Vs. Their Workmen [1971] INSC 250 (17 September 1971)

Judgement Date : 17 Sep 1971

Citation : 1971 Latest Caselaw 250 SC

Payment of Bonus Act, 1965

M/S. British Paints (India) Ltd. Vs. Its Workmen [1965] INSC 239 (4 November 1965)

Headnote :

The appellant was registered as a public limited company in or about 1956 and commenced production in or about 1958. It employed approximately 170 persons of whom 156 were daily rated workers-the latter being respondents in the present appeal. In respect of certain demands raised by the workmen in 1...

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Commissioner of Income Tax, Madhya Pradesh, Nagpur Vs. Hukamchand Mohanlal [1971] INSC 251 (17 September 1971)

Judgement Date : 17 Sep 1971

Citation : 1971 Latest Caselaw 251 SC

Income Tax Act, 1961

Headnote :

The assessee who was successor-in-business to her deceased husband was sought to be taxed under s. 41 (1) of the Income-tax Act, 1961, in respect of certain amount received by her by way of remission from the sales tax recovered from her husband. On the 'question whether the amount was assessabl...

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Commissioner of Income Tax, Bombay Vs. West Coast Paper Mills Ltd. [1971] INSC 252 (17 September 1971)

Judgement Date : 17 Sep 1971

Citation : 1971 Latest Caselaw 252 SC

Headnote :

The assessee, a public limited company paid dividends for 3 earlier years to the preference share holders out of the profits made in the accounting year ended on June 30, 1960. The assessee did not deduct any tax at source from the dividends already declared as paid. The assessee contended that t...

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State Bank of India Vs. R. K. Jain & Ors [1971] INSC 253 (17 September 1971)

Judgement Date : 17 Sep 1971

Citation : 1971 Latest Caselaw 253 SC

Industrial Disputes Act, 1947

Headnote :

The first respondent was a Money Tester in the appellant bank and was deputed to supervise the remittance of unissuable notes from the branch of the appellant to the Notes Cancellation and Verification Section of the branch of the Reserve Bank of India for destruction. On the allegation that, in ord...

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Sita Ram Goel Vs. Sukhnandi Dayal & ANR [1971] INSC 254 (20 September 1971)

Judgement Date : 20 Sep 1971

Citation : 1971 Latest Caselaw 254 SC

Headnote :

The respondent, who was the landlord under whom the appellant was a tenant, obtained a decree for eviction and damages against the appellant. The respondent filed an execution application on July 19, 1960. In answer to it the appellant flied objections by initiating proceedings under O. 21, r. 2(2)...

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Commissioner of Sales Tax, Madhya Pradesh Vs. M/S. Amarnath Ajitkumar of Bhind, Madhyapradesh [1971] INSC 255 (20 September 1971)

Judgement Date : 20 Sep 1969

Citation : 1971 Latest Caselaw 255 SC

Central Sales Tax Act, 1956

Headnote :

Section 12(1) of the Madhya Bharat Sales Tax Act, Samv. 2007 prohibits the Commissioner of Sales-tax from revising an order of assessment which had been made more than two years previously, while s. 39(2), of the Madhya Pradesh, Sales Tax Act, 1959, which came into force on April 1, 1959 and which r...

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Commissioner of Gift Tax. Kerala Vs. Gheevarghese. Travancore Timbers & Products, Kottayam [1971] INSC 256 (20 September 1971)

Judgement Date : 20 Sep 1971

Citation : 1971 Latest Caselaw 256 SC

Headnote :

The assessee was the sole proprietor of a business in timber and timber products. He converted the proprietary business into a partnership business by means of a deed of partnership dated August 1, 1963. The partnership consisted of the assessee and his two daughters. The capital of the partnership...

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State of Madhya Pradesh & Ors Vs. Shyama Charan Shukla [1971] INSC 257 (22 September 1971)

Judgement Date : 22 Sep 1971

Citation : 1971 Latest Caselaw 257 SC

Madhya Pradesh General Sales Tax Act, 1958
States Reorganisation Act, 1956

Headnote :

The respondent was, assessed to sales tax under the Madhya Pradesh General Sales Tax Act, 1958, for the period October 1, 1953 to December 26, 1958 in respect of sales of manganese ore including the sales from the mines in two districts in the erstwhile State of Madhya Pradesh which were transferred...

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Commissioner of Income Tax, Assam, Tripura,Manipur & Nagala Vs. M/S. Rameshwari Lal Sanwarmal [1971] INSC 258 (22 September 1971)

Judgement Date : 22 Sep 1971

Citation : 1971 Latest Caselaw 258 SC

Headnote :

In connection with the assessment year 1955-56 the Incometax Officer issued notice under s. 22(2) of the Income-tax Act, 1922 to S in the status of an individual. He submitted a return in the status of karta of his H.U.F. The Income-tax Officer passed an ex-parte assessment order on him as individua...

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Commissioner of Income Tax, Madras Vs. M/S. Khoday Eswarsa & Sons [1971] INSC 259 (22 September 1971)

Judgement Date : 22 Sep 1971

Citation : 1971 Latest Caselaw 259 SC

Headnote :

In income-tax proceedings to the taxable income shown by the respondent in its return two items among others were added on the basis that there were illicit sales of alcohol and that certain sales bad not been properly accounted 'for. Thereafter, the Income-tax Officer, Special Investigation...

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Mohini Thapar (Dead) By L. Rs. Vs. C.I.T. (Central) Calcutta & Ors [1971] INSC 260 (23 September 1971)

Judgement Date : 23 Sep 1971

Citation : 1971 Latest Caselaw 260 SC

Headnote :

The assessee made certain gifts to his wife out of those gifts she purchased shares and made investments. On the question whether the dividends earned and the interests realised were income "from assets transfer-red directly or indirectly" by the assessee to his wife within the meaning of...

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Bharat Barrel & Drum Mfg. Co. Ltd. & ANR Vs. Employees State Insurance Corporation [1971] INSC 261 (23 September 1971)

Judgement Date : 23 Sep 1971

Citation : 1971 Latest Caselaw 261 SC

The Union of India Vs. Ram Kanwar & Ors [1961] INSC 255 (29 August 1961)

Headnote :

In exercise of the power conferred by s. 96(1)(b) of the Employees' State Insurance Act, 1948, to "Prescribe by rule the procedure to be followed in proceedings" before the Insurance Court, the State Government made r. 17 prescribing a period of limitation of twelve months for every ap...

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Commissioner of Income-Tax (Central), New Delhi Vs. M/S. S. Zoraster & Company [1971] INSC 262 (24 September 1971)

Judgement Date : 24 Sep 1971

Citation : 1971 Latest Caselaw 262 SC

Section 50. Performance in manner or at time prescribed or sanctioned by promise

Headnote :

In respect of the goods supplied by the assessee the Government of India paid the price by cheques. The cheques drawn on theReserve Bank of India, at Bombay, were received by the assessee at Jaipur, outside the taxable territories. On the question whether the amounts represented by the cheques, cash...

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Commissioner of Income-Tax, Bangalore Vs. C. M. Jaffar Khan [1971] INSC 263 (24 September 1971)

Judgement Date : 24 Sep 1971

Citation : 1971 Latest Caselaw 263 SC

Headnote :

The assessee was a partner in a registered firm. The firm filed its income-tax return for the period ending 30-6-1949 under the Mysore Income-tax Act 1923 and an assessment was made thereunder. On 15-3-1950 the assessee filed his return in respect of his individual income including his share of inco...

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Gurcharan Dass Vaid Vs. State of Punjab & Ors [1971] INSC 264 (24 September 1971)

Judgement Date : 24 Sep 1971

Citation : 1971 Latest Caselaw 264 SC

States Reorganisation Act, 1956

Headnote :

The appellant was an Assistant Grade Clerk in the Police Department in the State of Punjab prior to reorganisation and the 4th respondent was occupying a similar post in PEPSU. The 4th respondent was senior to the appellant. At the time of the States reorganisation a provisional list of persons in s...

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M/S. Basti Sugar Nulls Co. Ltd. & Ors Vs. Commissioner of Income-Tax, Delhi & Rajasthan [1971] INSC 265 (24 September 1971)

Judgement Date : 24 Sep 1971

Citation : 1971 Latest Caselaw 265 SC

Headnote :

The three appellant companies were controlled by G. Another company which was the selling agent of the three appellant companies was also controlled by G. The question in income- tax proceedings was whether the commission paid to the selling agent was a deductible item. In the original assessments f...

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