Caselaw | Supreme Court Judgements of october 1972

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The Director of Industries & Commerce. Government of A. P., Vs. V. Venkata Reddy & Ors [1972] INSC 240 (3 October 1972)

Judgement Date : 03 Oct 1972

Citation : 1972 Latest Caselaw 240 SC

Constitution of India
Indian Independence Act, 1947

Headnote :

The Mulki Rules, established by the Nizam of Hyderabad prior to the merger of the State with India, specified certain residency qualifications for appointments to state services. Following the States Reorganisation Act of 1956, the Telangana region of Hyderabad State was merged with the State of And...

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Jagmohan Singh Vs. The State of U. P [1972] INSC 241 (3 October 1972)

Judgement Date : 03 Oct 1972

Citation : 1972 Latest Caselaw 241 SC

CrPC Section 374. Appeals from convictions
CrPC Section 402. Power of High Court to withdraw or transfer revision cases
Indian Penal Code, 1860 (IPC)
IPC Section 302. Punishment for murder

Headnote :

The death sentence for an offense under Section 302 of the Indian Penal Code, which was imposed on the appellant by the Sessions Judge and upheld by the High Court, was contested in this Court through a special leave appeal on the following grounds: (i) the death penalty extinguishes all fundamental...

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T. S. Krishna Vs. C. I. T. Madras [1972] INSC 242 (3 October 1972)

Judgement Date : 03 Oct 1972

Citation : 1972 Latest Caselaw 242 SC

Income Tax Act, 1961

Headnote :

In the accounting period of 1962-63, the taxpayer paid Wealth Tax amounting to Rs. 21,963 for the shares he owned and subsequently deducted this amount from his dividend income and interest, claiming it as an allowable expense under Section 57(iii) of the Income Tax Act, 1961. The Income Tax Officer...

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British India Corporation Vs. Commissioner of Income-Tax, U.P., Lucknow [1972] INSC 243 (3 October 1972)

Judgement Date : 03 Oct 1972

Citation : 1972 Latest Caselaw 243 SC

Headnote :

Rule 12 (1) of Schedule I of the Excess Profits Tax Act, 1940, aims to prevent the misuse of excess profits by artificially inflating expenses that are unrelated to the business\'s actual needs. The key consideration is whether the expenses are unreasonable and unnecessary in light of the business\'...

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Commissioner of Income-Tax, Madras Vs. M/S. Ashok Leyland Ltd. [1972] INSC 244 (3 October 1972)

Judgement Date : 03 Oct 1972

Citation : 1972 Latest Caselaw 244 SC

Headnote :

The assessee-company (respondent) originally engaged in the assembly and sale of Austin cars and Leyland trucks. It appointed Managing Agents under specific terms concerning office allowances and commissions. In 1954, the respondent stopped assembling Austin cars due to a government decision and shi...

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Hira Lal Rattan Lal Vs. State of U.P. & ANR [1972] INSC 245 (3 October 1972)

Judgement Date : 03 Oct 1972

Citation : 1972 Latest Caselaw 245 SC

State of Rajasthan Vs. Leela Jain [1964] INSC 195 (16 September 1964)

Headnote :

Under the original U.P. Sales Tax Act of 1948, the purchases of split or processed food grains and dal by dealers were intended to be taxed under section 3-D of the principal Act, in conjunction with a notification issued. In a writ petition concerning the assessment year 1966-67 (Tilok Chand Prasan...

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State of Mysore Vs. M. N. Krishna Murthy & Ors [1972] INSC 246 (5 October 1972)

Judgement Date : 05 Oct 1972

Citation : 1972 Latest Caselaw 246 SC

Constitution of India

Headnote :

The two petitioners, who had previously filed a case in the High Court, began their careers in the Accounts Service at the Controller\'s Office of the former Mysore State as first and second division clerks. Following the dissolution of the Controller\'s Office, they transitioned to the newly establ...

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Hari Chand Madan Gopal & Ors Vs. State of Punjab [1972] INSC 247 (6 October 1972)

Judgement Date : 06 Oct 1972

Citation : 1972 Latest Caselaw 247 SC

Government of India Act, 1935
Indian Independence Act, 1947

Headnote :

In 1944, an agreement was established between the appellant and the then Province of Punjab, in which the appellant consented to serve as a Clearing Agent (Foodgrains) for the sale and purchase of food grains on behalf of the Province, receiving a commission in return. The appellant procured rice st...

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Jai Singh Morarji & Ors Vs. M/S Sovani Pvt. Ltd. & Ors [1972] INSC 248 (9 October 1972)

Judgement Date : 09 Oct 1972

Citation : 1972 Latest Caselaw 248 SC

Code of Civil Procedure, 1908 (CPC)
Section 105. TPA, Lease defined.
Section 108. TPA, Rights and liabilities of lessor and lessee.

Headnote :

The owner leased the premises to a person named Occhhavlal in 1952.Occhhavlal subsequently sub-leased the premises to an individual named Sovani. Around 1952, Sovani transferred his business along with the possession of the premises to a private company, where he became a Director. Rent was paid to...

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Shadi Lal Vs. Nagin Chand & Ors [1972] INSC 249 (9 October 1972)

Judgement Date : 09 Oct 1972

Citation : 1972 Latest Caselaw 249 SC

Headnote :

According to clause 6 of the Woollen Yarn (Production and Distribution) Control Order, 1960, the Textile Commissioner is authorized to issue directives to yarn manufacturers or dealers to ensure the appropriate distribution of woollen yarn to hosiery manufacturers who have been allocated quotas. The...

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State of Tamil Nadu Vs. M/S Burmah Shell Oil Storage & Distributing Co. of India Ltd. [1972] INSC 250 (10 October 1972)

Judgement Date : 10 Oct 1972

Citation : 1972 Latest Caselaw 250 SC

Headnote :

The parties involved in these two appeals are Oil Companies. In C.A. No. 2119/69, the respondent, as per the Factories Act, was required to provide tea and food to its workers for the canteen it established. Additionally, it supplied calendars, purses, and key chains to its agents. Both respondents...

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The Commissioner of Sales Tax, U.P. Vs. M/S. Bhagwan Industries (P) Ltd. Lucknow [1972] INSC 251 (10 October 1972)

Judgement Date : 10 Oct 1972

Citation : 1972 Latest Caselaw 251 SC

Headnote :

For the assessment year 1957-58, the respondent was subjected to sales tax assessment under the U.P. Sales Tax Act and Rules, which included the turnover from the respondent\'s flour mill. This assessment was conducted ex-parte. Due to a food shortage, the government established a quota for the flou...

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M/S. Chowringhee Sales Bureau (P) Ltd. Vs. C.I.T., West Bengal [1972] INSC 252 (10 October 1972)

Judgement Date : 10 Oct 1972

Citation : 1972 Latest Caselaw 252 SC

Government of India Act, 1935
Sale of Goods Act, 1930

Headnote :

The appellant, a private limited company engaged in the furniture business and also serving as an auctioneer, collected Rs. 32,986 as sales tax in addition to its commission from auction sales during the relevant year. This amount was recorded separately in the Sales Tax Collection Account. However,...

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Madan Gopal Agarwal Vs. District Magistrate, Allahabad & Ors [1972] INSC 253 (10 October 1972)

Judgement Date : 10 Oct 1972

Citation : 1972 Latest Caselaw 253 SC

Bombay Land Requisition Act, 1948
Bombay Land Requisition Act, 1948
Code of Civil Procedure, 1908 (CPC)

Province of Bombay Vs. Kusaldas S. Advani & Ors [1950] INSC 22 (15 September 1950)

Headnote :

The appellant\'s residence in Allahabad was leased to the State Government for five years. Following the lease\'s expiration in September 1969, the District Magistrate issued an order under section 3 of the U.P. (Temporary) Accommodation Requisition Act 1947, requisitioning the house to accommodate...

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K. V. A. L. M. Ramanathan Chettiar By L.Rs. Vs. Commissioner of Income-Tax, Madras [1972] INSC 254 (11 October 1972)

Judgement Date : 11 Oct 1972

Citation : 1972 Latest Caselaw 254 SC

Headnote :

The taxpayer was engaged in business activities in Malaya, where he owned rubber plantations, and was also conducting business in India. For the assessment year 1953-54, he reported foreign income from Malaya amounting to Rs. 2,22,532, income in India of Rs. 39,142 from non-business sources, and a b...

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Abdul Aziz Vs. The Distt. Magistrate Burdwan & Ors [1972] INSC 255 (11 October 1972)

Judgement Date : 11 Oct 1972

Citation : 1972 Latest Caselaw 255 SC

Constitution of India

Headnote :

The petitioner was held under the Maintenance of Internal Serenity Act, 1971, following an order from the District Magistrate of Burdwan, West Bengal. He contested this detention order through a writ petition filed under Article 32 of the Constitution. The arguments presented in support of the petit...

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Madan Lal Vs. Bhai Anand Singh & Ors [1972] INSC 256 (12 October 1972)

Judgement Date : 12 Oct 1972

Citation : 1972 Latest Caselaw 256 SC

Section 108. TPA, Rights and liabilities of lessor and lessee.

Headnote :

The respondents, who are the landlord lessors, entered into a lease agreement on November 11, 1949. According to the lease, the lessors provided land to the lessees for the purpose of constructing and operating a cinema for a duration of twenty years. Clause 6 of the lease specified that upon the ex...

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Rameshchandra J, Thakkar Vs. A. P. Jhaveri & ANR [1972] INSC 257 (13 October 1972)

Judgement Date : 13 Oct 1972

Citation : 1972 Latest Caselaw 257 SC

CrPC Section 345. Procedure in certain cases of contempt
CrPC Section 439. Special powers of High Court or Court of Session regarding bail
Indian Penal Code, 1860 (IPC)
IPC Section 420. Cheating and dishonestly inducing delivery of property

Headnote :

The complainant lodged a complaint against the appellant, claiming that he had violated sections 420 of the Indian Penal Code and section 13 of the Maharashtra Ownership of Flats (Regulation of the Promotion of Construction, Sale, Management and Transfer) Act, 1963, specifically breaching sections 3...

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Amar Chand Inani Vs. Union of India [1972] INSC 258 (13 October 1972)

Judgement Date : 13 Oct 1972

Citation : 1972 Latest Caselaw 258 SC

Arjun Singh Vs. Mohindra Kumar & Ors [1963] INSC 251 (13 December 1963)

Headnote :

Article 22 of the Indian Limitation Act, 1908 stipulates a one-year period for filing a suit for personal injury compensation, starting from the date the injury occurred. In this case, the Appellant sustained an injury on January 1, 1958, while traveling by train from Ambala Cantt. to Delhi, meaning...

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Narindrajit Singh & ANR Vs. State of U.P. & Ors [1972] INSC 259 (24 October 1972)

Judgement Date : 24 Oct 1972

Citation : 1972 Latest Caselaw 259 SC

Land Acquisition Act, 1894
Land Acquisition Act, 1894

Headnote :

On October 15, 1960, a notification was issued in accordance with section 4 of the Land Acquisition Act for the acquisition of the disputed land. However, the Collector failed to announce a public notice regarding the substance of the notification at accessible locations within the locality where th...

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P. D. Jambekar Vs. State of Gujarat [1972] INSC 260 (25 October 1972)

Judgement Date : 25 Oct 1972

Citation : 1972 Latest Caselaw 260 SC

Factories Act, 1948

Headnote :

On February 27, 1968, an employee at the appellant\'s factory was injured, and a report regarding the incident was submitted to the Inspector of Factories on February 28. The report noted that the injury occurred while the worker was cleaning a hazardous part of the machinery, which was operated by...

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Bhagwan Kaur Vs. Maharaj Krishan Sharma & Ors [1972] INSC 261 (25 October 1972)

Judgement Date : 25 Oct 1972

Citation : 1972 Latest Caselaw 261 SC

Constitution of India
Indian Penal Code, 1860 (IPC)
IPC Section 34. Acts done by several persons in furtherance of common intention

Headnote :

The first respondent and his mother faced charges for the murder of his wife, accused of having forcibly administered sulphuric acid poison to her.After discovering his wife in a critical state, the first respondent called for a doctor, who advised him to take her to the hospital and also notified t...

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Union of India Vs. Shri Ram Mehar & ANR [1972] INSC 262 (26 October 1972)

Judgement Date : 26 Oct 1972

Citation : 1972 Latest Caselaw 262 SC

Headnote :

Section 4(3) of the Land Acquisition (Amendment and Validation) Act, 1967 states that when land is acquired under the Land Acquisition Act of 1894, a simple interest of six percent per annum on the market value of that land, as determined by Section 23 of the Land Acquisition Act 1894, shall be paid...

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Union of India Vs. K. P. Joseph & Ors [1972] INSC 263 (27 October 1972)

Judgement Date : 27 Oct 1972

Citation : 1972 Latest Caselaw 263 SC

Headnote :

The appellant was released from his position as a combatant Clerk in the Indian Army on June 9, 1953, and was soon reemployed. His salary was adjusted according to the applicable scale. On July 15, 1960, the Government of India issued a general order concerning re-employed ex-military personnel. Thi...

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Commissioner of Income-Tax, Kerala, Ernakulam Vs. Travancore Sugar & Chemicals Ltd. [1972] INSC 264 (27 October 1972)

Judgement Date : 27 Oct 1972

Citation : 1972 Latest Caselaw 264 SC

Headnote :

The appellant Company was established with the intention of acquiring the assets of three government entities: a sugar factory, a distillery, and a tincture factory, and to operate them.According to Clause 3 of the agreement, the cash payment for the asset acquisition was set at Rs. 3.25 lakhs. Clau...

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State of Haryana Vs. Raja Ram [1972] INSC 265 (27 October 1972)

Judgement Date : 27 Oct 1972

Citation : 1972 Latest Caselaw 265 SC

Indian Penal Code, 1860 (IPC)
IPC Section 361. Kidnapping from lawful guardianship

Headnote :

One J, who was co-accused in the case, attempted to become close to the prosecutrix, a fourteen-year-old girl, and tried to persuade her to live with him. When her father prohibited J from visiting their home, J began sending messages to the prosecutrix through the respondent. On the day of the inci...

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Bennett Coleman & Co. & Ors Vs. Union of India & Ors [1972] INSC 266 (30 October 1972)

Judgement Date : 30 Oct 1972

Citation : 1972 Latest Caselaw 266 SC

Constitution of India
Essential Commodities Act, 1955
Essential Commodities Act, 1955
Newspaper (Price and Page) Act, 1956

Headnote :

The Import Control Order of 1955, enacted by the Central Government under sections 3 and 4A of the Imports and Exports Control Act of 1947, imposed restrictions on the importation of newsprint. As a vital commodity, newsprint was also regulated under section 3 of the Essential Commodities Act of 195...

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Manu Bhusan Roy Pradhan Vs. State of West Bengal [1972] INSC 267 (31 October 1972)

Judgement Date : 31 Oct 1972

Citation : 1972 Latest Caselaw 267 SC

Constitution of India

Headnote :

The petitioner was apprehended and held under section 9 in conjunction with section 3(2) of the Maintenance of Internal Security Act of 1971 for the following reasons: (1) On April 16, 1971, at approximately 8 p.m., the petitioner, who was part of the action squad of C.P.I. (ML), along with others,...

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Raj Narain Pandey & Ors Vs. Sant Prasad Tewari & Ors [1972] INSC 268 (31 October 1972)

Judgement Date : 31 Oct 1972

Citation : 1972 Latest Caselaw 268 SC

Headnote :

(1) The usufructuary mortgage of an occupancy holding by a tenant is considered void rather than voidable; (2) a mortgagor who has given possession to the mortgagee cannot reclaim possession of the holding without repaying the amount borrowed from the mortgagee; (3) a mortgagee of an occupancy holdi...

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