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 made a reference under section 4K of the U.P. Industrial Disputes Act, 1947, regarding whether the appellants were obligated to pay bonuses to their workers for the years 1960 to 1961, and if so, at what rate.While the reference was pending, the appellant\'s undertakings were co...

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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 (the respondent in this case) acted as the selling agent for a cement company. According to section 2(g) of the Madras General Sales Tax Act, 1959, the term \'dealer\' encompasses commission agents. In February 1967, the Deputy Commercial Tax Officer in Lalgudi requested the assessee to...

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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 engaged in the production of various items, including lanterns and safety stoves. In November 1952, the Employees Provident Fund Act was enacted, and the company consistently contributed to the Provident Fund for all its employees.After some time, another business operatin...

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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 held under an order issued on March 2, 1971, by the District Magistrate of 24-Pargana, West Bengal, in accordance with sub-section (i) in conjunction with sub-section (3) of section 3 of the West Bengal (Prevention of Violent Activities) Act, 1970.The order indicated that the Dist...

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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 Income-tax Commissioner determined that the Income-tax Officer\'s decisions to grant registration to the assessed firm and to renew that registration for the following year were incorrect and detrimental to revenue interests. Consequently, he initiated action against the assessed party under sec...

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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 engaged in the trade of hides and skins in Madras. Until March 31, 1959, sales tax for dealers in the State of Madras was imposed under the Madras General Sales Tax Act of 1939. Consequently, the appellant\'s turnover for the assessment year 1958-59 was subject to tax under this 19...

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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 submitted a charge-sheet against the appellant and another individual for various offenses related to the forgery of a British passport. The charges listed against the appellant included sections 419/109, 468, and 471 of the Indian Penal Code (I.P.C.), while the other accused faced charge...

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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 was prior to November 30, 1962, stated that a ministerial servant who joined before 1938 could be required to retire at 55 years of age, but would typically remain in service until the age of 60 if he continued to perform efficiently. In a memorandum dated D...

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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 that operates several industrial units, including the Delhi Cloth Mills (D.C.M.) and the Swatantra Bharat Mills (S.B.M.). Although the company prepares separate balance sheets and profit and loss statements for each mill, bonuses for the workers have histori...

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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 found guilty of murder by shooting, and the High Court upheld both the conviction and the death sentence.Upon appeal to this Court, it was DECIDED: The conviction and sentence should be overturned.(1) The primary evidence from a witness is their testimony in the trial court. Howeve...

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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 owned shares in its parent investment company. The dividends due to the assessee were received partly in cash and partly in the form of share scrips from two other companies. The assessment year in question was 1959-60. For the purposes of the Income-tax Act, 1922, the Income-ta...

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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 section 34(1)(a) of the Indian Income-tax Act, 1922, aiming to reopen the assessment for the assessment year 1945-47. The respondent contested the validity of this notice. On March 6, 1963, the High Court annulled the...

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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 regarding bonuses was brought forth by the employees of the Appellant company to the Tribunal for the bonus year 1962-63. The Appellant company, which had made a profit during that year, did not distribute any bonuses to the workers, opting instead to pay them only a gratuity equivalent to...

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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 earning income from various sources including securities, property, and business. In 1946, it acquired a hotel in Lahore for Rs. 46 lacs.To finance this purchase, the firm secured a loan of Rs. 30 lacs from a bank and an additional Rs. 18 lacs from an individual na...

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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 arose between the appellant and the respondent, leading to their referral to arbitration as per an arbitration agreement. The arbitrators began the proceedings and appointed an umpire. After the deadline for issuing the award had passed, the appellant claimed that one of the arbitrators was...

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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, was engaged in the manufacturing of edible oils, soaps, and various by-products. In relation to its operations, the appellant employed approximately 700 permanent workers. However, for tasks such as loading and unloading seed and oil cake bags, as well as fe...

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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 of 1925. During the assessment period from November 1, 1960, to October 31, 1961, the Society received a significant amount of cotton from its members, which it sold either after ginning and pressing or wit...

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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 established by the husband of the respondent assessee stipulated that the trustees were to pay the assessee 50 percent of the income generated by the trust fund during her lifetime. This settlement was irrevocable, and the properties listed in the trust deed were transferred to the tr...

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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 taxpayer was engaged in the sale of motor vehicles, spare parts, and other goods. During the assessment process under the Madras General Sales Tax Act of 1959, it was discovered that the taxpayer had failed to report three specific items in their monthly return (Form A-2): delivery charges for m...

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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 individuals that owned various properties in accordance with its constitution.One of its objectives was to manage the movable and immovable assets of the Rana community in Ahmedabad, to enhance education within the community, and to provide medical assistance, amon...

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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 division of the assets of a joint Hindu Undivided Family, one coparcener received a share that was smaller than his rightful entitlement, while allocating a larger share to the other coparceners. The issue arose as to whether this coparcener could be considered to have made a \"gift\" of part o...

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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 that served as the Managing Agent for two other companies. The only shares owned by the assessee company as investments were those of these two companies. The Income-tax authorities determined that the assessee company qualified as an \'investment company\'...

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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 established as a public limited company around 1956 and began its production activities around 1958. It had a workforce of approximately 170 employees, with 156 of them being daily rated workers, who are the respondents in this appeal. In 1962, the workers raised certain demands, l...

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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 taxpayer, who inherited her deceased husband\'s business, was proposed to be taxed under section 41(1) of the Income-tax Act, 1961, concerning a specific amount she received as a remission of sales tax that had been collected from her husband. The issue at hand was whether this amount was subjec...

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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, distributed dividends to preference shareholders for the three preceding years, utilizing profits from the accounting year that ended on June 30, 1960.The assessee did not withhold any tax at source from the declared dividends. The company argued that these di...

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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 initial respondent served as a Money Tester at the appellant bank and was assigned to oversee the transfer of unissuable notes from the bank\'s branch to the Notes Cancellation and Verification Section of the Reserve Bank of India for destruction. Following allegations that he intentionally remo...

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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 of the appellant, secured a decree for eviction and damages against the appellant. On July 19, 1960, the respondent submitted an execution application. In response, the appellant filed objections by initiating proceedings under Order 21, Rule 2(2) of the Civil Pr...

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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 restricts the Commissioner of Sales Tax from revising an assessment order that was issued more than two years prior. In contrast, section 39(2) of the Madhya Pradesh Sales Tax Act, 1959, which became effective on April 1, 1959, and repeale...

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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 taxpayer was the sole owner of a timber and timber products business. On August 1, 1963, he transformed his sole proprietorship into a partnership through a partnership deed. The partnership included the taxpayer and his two daughters. The total capital for the partnership was set at Rs. 4,00,00...

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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 for sales tax under the Madhya Pradesh General Sales Tax Act, 1958 for the period from October 1, 1953, to December 26, 1958, concerning sales of manganese ore, including sales from mines located in two districts of the former State of Madhya Pradesh, which were transferr...

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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 relation to the assessment year 1955-56, the Income Tax Officer issued a notice under section 22(2) of the Income-tax Act, 1922 to S, who was classified as an individual. S submitted a return as the karta of his Hindu Undivided Family (H.U.F.). The Income Tax Officer subsequently issued an ex-par...

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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 the income tax proceedings concerning the taxable income reported by the respondent in its return, two items were added among others based on the assertion of illicit alcohol sales and improper accounting of certain sales.Subsequently, the Income-tax Officer from the Special Investigation Circle...

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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 taxpayer gifted certain assets to his wife, who then used those gifts to buy shares and make investments. The issue at hand is whether the dividends earned and the interest received qualify as income \"from assets transferred directly or indirectly\" by the taxpayer to his wife, as defined in se...

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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 :

Exercising the authority granted by section 96(1)(b) of the Employees\' State Insurance Act, 1948, which allows for the \"prescription by rule of the procedure to be followed in proceedings\" before the Insurance Court, the State Government established rule 17, which sets a limitation period of twel...

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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 :

The Government of India paid for the goods supplied by the assessee using cheques. These cheques, drawn on the Reserve Bank of India in Bombay, were received by the assessee in Jaipur, which is outside the taxable territories. The High Court, upon reference, addressed whether the amounts represented...

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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 taxpayer was a partner in a registered firm that submitted its income tax return for the period ending June 30, 1949, under the Mysore Income-tax Act of 1923, and an assessment was conducted accordingly. On March 15, 1950, the taxpayer filed his individual income tax return, which included his s...

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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 served as an Assistant Grade Clerk in the Police Department of Punjab before the reorganization, while the 4th respondent held a similar position in PEPSU and was senior to the appellant. During the reorganization of the states, a provisional list of employees in Punjab was created in...

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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 under the control of G, who also controlled another company acting as the selling agent for these appellants. The issue in the income tax proceedings was whether the commission paid to the selling agent could be deducted. Initially, during the assessments for 1947-...

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