Caselaw | Supreme Court Judgements of 1972

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M. L. Sethi Vs. R. P. Kapur [1972] INSC 151 (19 July 1972)

Judgement Date : 19 Jul 1972

Citation : 1972 Latest Caselaw 151 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The respondent filed an application for permission to sue in forma pauperis against the appellant, and notice of the petition was-given to the state Government and the appellant under O.33, r. 6, CPC. The Government and the appellant filed objections, that the respondent was not a pauper. The appell...

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Kamini Kumar Das Choudhury Vs. State of West Bengal & Ors [1972] INSC 152 (24 July 1972)

Judgement Date : 24 Jul 1972

Citation : 1972 Latest Caselaw 152 SC

Constitution of India

Headnote :

The appellant who was a Sub-inspector of police in the Enforcement Branch of the Calcutta Police was ordered by the Deputy Commissioner of Police to search a house. He was found by the Assistant Commissioner of Police away from his place of duty. A departmental enquiry was instituted against him and...

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Joydeb Gorai Vs. State of West Bengal [1972] INSC 153 (24 July 1972)

Judgement Date : 24 Jul 1972

Citation : 1972 Latest Caselaw 153 SC

IPC Section 506. Punishment for criminal intimidation

Headnote :

Section 3(2) (d) of the West Bengal (Prevention of Violent Activities,' Act, 1970, amongst other things, provides that the committing of any offence punishable with imprisonment for a term extending to 7 years of more, where the commission of such offence disturbs or is likely to disturb public...

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B. G.Somanna & Sons Vs. State of Andhra Pradesh & Ors [1972] INSC 154 (24 July 1972)

Judgement Date : 24 Jul 1972

Citation : 1972 Latest Caselaw 154 SC

Central Sales Tax Act, 1956

Headnote :

Under s. 15 of the Central Sales-tax Act the imposition of a tax on the sale or purchase of declared goods is inter alia subject to the restriction that such tax shall not be levied at more than one stage. Groundnuts are declared good under s. 14 of the Act. Item 6 of schedule 3 to the Andhra Prades...

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Bachan & ANR Vs. Kankar & Ors [1972] INSC 155 (26 July 1972)

Judgement Date : 26 Jul 1972

Citation : 1972 Latest Caselaw 155 SC

U.P. Land Revenue Act, 1901

Headnote :

The appellant's father claimed to be a sub-tenant of Math Sri Chand. Respondents on the other hand, claimed possession of the plots and also claimed Adhivasi Sardari rights on the basis of being occupants. In 1953, the appellants' father filed a suit against the respondents and the Sarbara k...

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Ram Narain Singh & Ors Vs. State of Bihar [1972] INSC 156 (28 July 1972)

Judgement Date : 28 Jul 1972

Citation : 1972 Latest Caselaw 156 SC

CrPC Section 107. Security for keeping the peace in other cases

Headnote :

Section 107, Cr. P. C. is designed to enable the Magistrate to take measures with a view to prevent commission of offences involving breach of peace or disturbance of public tranquillity. it is not correct to say that once the period for which the bond was ordered to be executed had expired the orde...

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Shri Kishun & Ors Vs. State of U.P [1972] INSC 157 (28 July 1972)

Judgement Date : 28 Jul 1972

Citation : 1972 Latest Caselaw 157 SC

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

Headnote :

The appellants were convicted by the trial Court and the High Court inter alia for the offence of murder under s. 302 read with s. 34 of the Indian Penal Code. In appeal to this Court it was contended that the appellants were not guilty, on the facts of the case, of murder or culpable homicide but o...

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M/S Guzdar Kajora Coal-Mines Ltd. Calcutta Vs. The Commissioner of Income Tax, Calcutta [1972] INSC 158 (31 July 1972)

Judgement Date : 31 Jul 1972

Citation : 1972 Latest Caselaw 158 SC

Headnote :

The appellant purchased on July 1, 1945, the property of a colliery company and the consideration of Rs. 6 lacs was allocated in the sale deed in a certain manner among the various items purchased. From the assessment year 1946-47 to the assessment year 1952-53, the appellant claimed depreciation on...

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Kelukutty & Ors Vs. Mammad & Ors [1972] INSC 159 (1 August 1972)

Judgement Date : 01 Aug 1972

Citation : 1972 Latest Caselaw 159 SC

Headnote :

The Thiyyas of the former Calicut, Taluk are governed by the customary law known as Makkathayam and as per the Makkathayam rule of inheritance an undivided brother of a deceased person succeeds to the self-acquired property of the deceased in preference to the wife and daughter of the deceased. Ther...

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Borjahan Gorey Vs. The State of West Bengal [1972] INSC 160 (1 August 1972)

Judgement Date : 01 Aug 1972

Citation : 1972 Latest Caselaw 160 SC

CrPC Section 110. Security for good behaviour from habitual offenders

Headnote :

The petitioner was detained by an order of the District Magistrate, Howrah and under the provisions of the Maintenance of Internal Security Act (26 of 1971). He was supplied the grounds of detention. He made a representation which was considered by the authorities under the Act and rejected. A petit...

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Inter State Transport Commission, New Delhi Vs. P. Manjunath Kamath & Ors [1972] INSC 161 (2 August 1972)

Judgement Date : 02 Aug 1972

Citation : 1972 Latest Caselaw 161 SC

Motor Vehicles Act, 1939

Headnote :

The Inter-State Transport Commission issued directions under s. 63A (2) (c) of Motor Vehicles Act 1939 laying down that permits by the concerned authorities should be issued in a certain order of preference. The respondents who were applicants for permits for inter-State routes were adversely affect...

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Madan Mohan Mondal Vs. The State of West Bengal [1972] INSC 162 (2 August 1972)

Judgement Date : 02 Aug 1972

Citation : 1972 Latest Caselaw 162 SC

Constitution of India

Headnote :

The petitioner was arrested pursuant to an order of detention under ss. 3(1)(a)(iii) and 3(2) of the Maintenance of Internal Security Act, 1971. His representation to the State Government was rejected 33 days after its receipt. In a petition under Art. 32 challenging his detention, the State Governm...

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R. L. Narasimham Vs. Union of India [1972] INSC 163 (4 August 1972)

Judgement Date : 04 Aug 1972

Citation : 1972 Latest Caselaw 163 SC

Constitution of India
Government of India Act, 1935
Indian Independence Act, 1947

Headnote :

M. & D. the two ex-Chief Justices of Allahabad High Court filed a W. P.. in Allahabad H. C. for appropriate Writ and directions challenging the fixation of their pension in rupee and to re-fix the pension in accordance with the provisions of the Govt. of India (High Court Judges) Order, 1937 in...

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Public Prosecutor, Madras Vs. R. Raju & ANR [1972] INSC 164 (8 August 1972)

Judgement Date : 08 Aug 1972

Citation : 1972 Latest Caselaw 164 SC

Central Excises and Salt Act, 1944
Indian Penal Code, 1860 (IPC)
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 420. Cheating and dishonestly inducing delivery of property
IPC Section 511. Punishment for attempting to commit offences punishable with imprisonment for life or other imprisonment

Sitaram Vs. State of Madhya Pradesh [1962] INSC 40 (5 February 1962)
Pritam Singh Vs. The State [1950] INSC 11 (5 May 1950)

Headnote :

Section 40(2) of the Central Excises and Salt Act, 1944 provides that no suit prosecution or other legal proceeding shall be instituted or anything done or ordered to be done under the Act after the expiration of six months from the accrual of the cause of action or, from the date of the act or orde...

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State of Jammu and Kashmir & Ors Vs. Haji Wali Mohammed & Ors [1972] INSC 165 (8 August 1972)

Judgement Date : 08 Aug 1972

Citation : 1972 Latest Caselaw 165 SC

Constitution of India

Headnote :

Buildings and structures in which the respondents were carrying on their business were ordered to be demolished under s. 129 of the Jammu and Kashmir Municipal Act, Samvat 2008. Only 24 hours time was given to the respondent for dismantling the structures. The notices were never served upon the resp...

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Jagdish Chander Chatterjee & Ors Vs. Sri Kishan & ANR [1972] INSC 166 (9 August 1972)

Judgement Date : 09 Aug 1972

Citation : 1972 Latest Caselaw 166 SC

Headnote :

Plaintiff (Respondent No. 1 herein) filed a suit seeking ejectment from his house of his tenant C on the ground of personal need. Defendant C contended that the landlord did not require the premise, bonafide. The Munsif, Ajmer, decreed the suit. In appeal the District Judge held that the landlord di...

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State of Rajasthan & Ors Vs. Shri Noor Mohammad [1972] INSC 167 (9 August 1972)

Judgement Date : 09 Aug 1972

Citation : 1972 Latest Caselaw 167 SC

Motor Vehicles Act, 1939

Headnote :

The-respondent submitted an application to the Regional Transport Authority for the grant of a stage carriage permit on an inter-regional and inter-state route. The Regional Transport Authority declined to consider the application, because, by a resolution of the State Transport Authority, the State...

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Assistant Collector of Central Excise,Calcutta Division Vs. National Tobacco Co. of India Ltd. [1972] INSC 168 (9 August 1972)

Judgement Date : 09 Aug 1972

Citation : 1972 Latest Caselaw 168 SC

Headnote :

The respondent manufactures cigarettes at its factory upon which Excise Duty is levied by the Assistant Collector of Central Excise, Calcutta Division. The rates varied according to the provisions of Finance Act, 1951, and 1956 and the Additional Duty of Excise (Goods of Special Importance) Act, 195...

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State of Mysore Vs. Abdul Razak Sahib [1972] INSC 169 (11 August 1972)

Judgement Date : 11 Aug 1972

Citation : 1972 Latest Caselaw 169 SC

Land Acquisition Act, 1894
Land Acquisition Act, 1894

Headnote :

A notification under section 4 of the Land Acquisition Act, 1894 in respect of land belonging to the respondent was published in the official gazette of the Government of Mysore on August 17, 1961. But no notice as required by that section were published in the locality till November 1 and 19 of 196...

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Samaresh Chandra Bose Vs. District Magistrate, Burdwan [1972] INSC 170 (14 August 1972)

Judgement Date : 14 Aug 1972

Citation : 1972 Latest Caselaw 170 SC

Constitution of India
Indian Penal Code, 1860 (IPC)

Headnote :

The detenues and some other persons belonging to CPI(M) killed a driver belonging to CPI. It was further alleged that the detenues attacked the police party with bombs. The detention order was issued while the detenues were still in custody. The detention was challenged, inter alia, on the ground th...

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Bishan Sarup Gupta Vs. Union of India & Ors [1972] INSC 171 (16 August 1972)

Judgement Date : 16 Aug 1972

Citation : 1972 Latest Caselaw 171 SC

S. G. Jaisinghani Vs. Union of India & Ors [1967] INSC 38 (22 February 1967)

Headnote :

The scope of Rule l(f) (iii) and (iv) of the seniority Rules of the Income-Tax Officers (Class I Grade 11) service Recruitment Rules and also Rule 4 of the Rules of Promotion of the Board of Revenue Office Procedure Manual came to be considered in "Jaisinghani's case" [1967] (2) SCR 70...

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Ayodhya Singh Vs. State of Rajasthan [1972] INSC 172 (16 August 1972)

Judgement Date : 16 Aug 1972

Citation : 1972 Latest Caselaw 172 SC

CrPC Section 239. When accused shall be discharged
Indian Penal Code, 1860 (IPC)
IPC Section 380. Theft in dwelling house, etc
IPC Section 411. Dishonestly receiving stolen property
IPC Section 75. Enhanced punishment for certain offences under Chapter XII or Chapter XVII after previous conviction

Headnote :

The appellant and another were convicted u/s 457 and 380 read with s. 75 I.P.C. by Add., Munisiff Magistrate. The prosecution case was that on 9th February 1964, certain gold and silver ornaments,were stolen from a jewelles house in Jaipur City. The accused Hira Singh was arrested after some time. T...

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Jugal Kishore Prasad Vs. State of Bihar [1972] INSC 173 (16 August 1972)

Judgement Date : 16 Aug 1972

Citation : 1972 Latest Caselaw 173 SC

Constitution of India
CrPC Section 342. Power to order court
Indian Penal Code, 1860 (IPC)
IPC Section 148. Rioting, armed with deadly weapon
IPC Section 149. Every member of unlawful assembly guilty of offence committed in prosecution of common object
IPC Section 409. Criminal breach of trust by public servant, or by banker, merchant or agent
Probation of Offenders Act, 1958

Headnote :

The appellant, who was less than 21 years of age, was convicted for an offence under s. 326, read with 6. 140 I.P.C.. and was sentenced to 3 years imprisonment. On the question whether he could claim the benefit of s. 6 of the Probation of Offenders Act, 1958,

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Suna Ullah Butt Vs. State of Jammu & Kashmir & Ors [1972] INSC 174 (16 August 1972)

Judgement Date : 16 Aug 1972

Citation : 1972 Latest Caselaw 174 SC

Constitution of India

Headnote :

The petitioner was detained under ss. 3(2) and 5 of the Jammu & Kashmir Preventive Detention Act 1964 by an order of the District Magistrate. According to the grounds of detention supplied to the petitioner be was in the service of Pakistan Intelligence and had also recruited other persons to su...

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N. S. Vardachari Vs. G. Vasantra Pai & ANR [1972] INSC 175 (21 August 1972)

Judgement Date : 21 Aug 1972

Citation : 1972 Latest Caselaw 175 SC

Constitution of India
Representation of the People Act, 1950
Representation of the People Act, 1951

Guruji Shrihar Baliram Jivatode Vs. Vithalrao & Ors [1968] INSC 281 (19 November 1968)

Headnote :

In 1967, the first respondent and S contested for election for a seat in the Madras Legislative Council from the City Graduates' constituency, which fell vacant. S was declared elected and his election was challenged by the first respondent on the grounds, inter alia, that, (a) in an election fr...

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State of Gujarat Vs. Prakash Trading Co. Ahmedabad [1972] INSC 176 (22 August 1972)

Judgement Date : 22 Aug 1972

Citation : 1972 Latest Caselaw 176 SC

Bombay Sales Tax Act, 1959

Headnote :

Entry 28 of Schedule C of the Bombay Sales Tax Act, 1959, as amended by the Gujarat Act. 1962, pertains to soaps. Entry 21A of Schedule E deals with toilet articles excluding soap as specified in Entry 28 in Schedule C. and Entry 22 of Schedule E is a residuary entry relating to all goods other than...

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R. Ramamurthi Iyer Vs. Raja Vs. Rajeswara Rao [1972] INSC 177 (22 August 1972)

Judgement Date : 22 Aug 1972

Citation : 1972 Latest Caselaw 177 SC

Code of Civil Procedure, 1908 (CPC)

Bijayananda Patnaik Vs. Satrughna Sahu & Ors [1963] INSC 70 (26 March 1963)

Headnote :

In a suit for partition of property between two joint owners the plaintiff made an application to the Court under s. 2 of the Partition Act that as one of the properties namely, a cinema house with its appurtenances, was incapable of division by metes and bounds, the same be sold and the proceeds di...

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Hukam Chand Etc, Vs. Union of India & Ors [1972] INSC 178 (22 August 1972)

Judgement Date : 22 Aug 1972

Citation : 1972 Latest Caselaw 178 SC

Constitution of India
Displaced Persons (Compensation and Rehabilitation) Rules, 1955
Income Tax Act, 1961

Headnote :

Rule 49 of the Displaced Persons (Compensation and Rehabilitation) Act, 1954, framed in exercise of the powers conferred by S.40 of the Act, provided that displaced person having verified claim in respect of agricultural land- had to be, as far as possible, paid compensation by allotment of agricult...

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Munshi Singh & Ors Vs. Union of India [1972] INSC 179 (23 August 1972)

Judgement Date : 23 Aug 1972

Citation : 1972 Latest Caselaw 179 SC

Constitution of India
Land Acquisition Act, 1894
Land Acquisition Act, 1894

Headnote :

Under the U.P. (Regulation of Building Operations) Act, 1958, a notification was issued by the U.P. Government, declaring Ghaziabad a regulated area under S. 3 of the said Act. On July 16, 1960 a notification under S. 4 of the Land Acquisition Act, was issued by the State Government declaring its in...

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Pala Singh & ANR Vs. State of Punjab [1972] INSC 180 (23 August 1972)

Judgement Date : 23 Aug 1972

Citation : 1972 Latest Caselaw 180 SC

Constitution of India
CrPC Section 157. Procedure for investigations

Headnote :

The appellants along with some other accused were tried for murder under s. 302 I.P.C. and connected offences. They were acquitted by the Sessions Judge. The High Court reversing the judgment of acquittal convicted the appellants. In appeal before this Court under article 136 of the Constitution it...

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Harinarayan & Ors Vs. Union of India & ANR [1972] INSC 181 (23 August 1972)

Judgement Date : 23 Aug 1972

Citation : 1972 Latest Caselaw 181 SC

Union of India Vs. Kamlabhai Harjiwandas Parekh & Ors [1967] INSC 202 (7 September 1967)

Headnote :

The property in question was requisitioned by the Government of India with effect from 17 July 1942 under Rule 75(A) of the Defence of India Rules, 1939. The Government was in possession of the property until the Government decided to acquire the property in 1953. There was dispute between the Gover...

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N. Subba Rao Vs. Union of India & Ors [1972] INSC 182 (23 August 1972)

Judgement Date : 23 Aug 1972

Citation : 1972 Latest Caselaw 182 SC

States Reorganisation Act, 1956

Headnote :

The State of Andhra Pradesh which came into existence under the States Reorganisation Act 1956 was formed out of the former State of Andhra and the Telengana area of the former State of Hyderabad. The appellants were engineers in the employment of Andhra State. On the formation of the State of Andhr...

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Sheoram Singh & ANR Vs. State of U.P [1972] INSC 183 (23 August 1972)

Judgement Date : 23 Aug 1972

Citation : 1972 Latest Caselaw 183 SC

Indian Penal Code, 1860 (IPC)
IPC Section 147. Punishment for rioting
IPC Section 148. Rioting, armed with deadly weapon
IPC Section 149. Every member of unlawful assembly guilty of offence committed in prosecution of common object
IPC Section 302. Punishment for murder
IPC Section 307. Attempt to murder
IPC Section 34. Acts done by several persons in furtherance of common intention

Headnote :

Seven accused attacked one of the prosecution witnesses who took-refuge inside a house. The deceased and the prosecution witness went to the roof of the house when one of the accused, who was the father of the appellant, asked the deceased to turn out the Prosecution witness as otherwise it would be...

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Commissioner of Income-Tax U.P. Lucknow Vs. M/S. Gangadhar Baijnath General Gang, Kanpur [1972] INSC 184 (23 August 1972)

Judgement Date : 23 Aug 1972

Citation : 1972 Latest Caselaw 184 SC

Headnote :

Six persons, three of whom were partners of B-firm having a selling agency of S-company, and three others who were partners of J-firm having quota rights in the S-company, formed a partnership the BJ-firm. There was, no deed of partnership and the partnership of the BJ-firm was terminable at will. T...

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Jai Narain Vs. Municipal Corporation of Delhi [1972] INSC 185 (23 August 1972)

Judgement Date : 23 Aug 1972

Citation : 1972 Latest Caselaw 185 SC

Army Act, 1950
Indian Penal Code, 1860 (IPC)

Headnote :

The respondent who was an army officer was alleged to have committed certain offences under the Indian Penal Code and the Prevention of Corruption Act 1947. The offences were alleged to have been committed in the year 1962. The special judge, Gauhati charged him with these offences in the year 1967....

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Delhi Special Police Establishment, New Delhi Vs. Lt. Col. S. K. Loraiya [1972] INSC 186 (24 August 1972)

Judgement Date : 24 Aug 1972

Citation : 1972 Latest Caselaw 186 SC

Army Act, 1950
Indian Penal Code, 1860 (IPC)

Headnote :

The respondent who was an army officer was alleged to have committed certain offences under the Indian Penal Code and the Prevention of Corruption Act 1947. The offences were alleged to have been committed in the year 1962. The special judge, Gauhati charged him with these offences in the year 1967....

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State of Bihar Vs. Deokaran Nenshi [1972] INSC 187 (24 August 1972)

Judgement Date : 24 Aug 1972

Citation : 1972 Latest Caselaw 187 SC

Constitution of India
Factories Act, 1948
Mines Act, 1952

Headnote :

The respondents are the owners of a stone quarry in Bombay. Under Regulation 3 of the Indian Metalliferrous Mines Regulations 1926, an owner, agent or manager of a mine is required to forward to the District Magistrate and to the Chief Inspector, annual returns in respect of the preceding year in...

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Minerals & Metals Trading Corporation Ofindia Ltd. Vs. Union of India & Ors [1972] INSC 188 (24 August 1972)

Judgement Date : 24 Aug 1972

Citation : 1972 Latest Caselaw 188 SC

Constitution of India

Headnote :

The appellant imported 200 metric tons of wolfram concentrate, under a contract which prescribed minimum contents of 65% of WO3 in the concentrate. The Customs authorities levied duty at the rate of 60% amount under item 87 of the First Schedule. The appellant claimed refund on the ground that no du...

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Ram Pershad Vs. Commissioner of Income-Tax, New Delhi [1972] INSC 189 (24 August 1972)

Judgement Date : 24 Aug 1972

Citation : 1972 Latest Caselaw 189 SC

Headnote :

The assessee was a managing director of a company. Article 139 of the articles of association of the company enjoins that notwithstanding anything contained in the articles the managing director is expressly allowed generally to work for and contract with the company and specifically to do the work...

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Shaukat Hussain Alias Ali Akram & Ors Vs. Smt. Bhuneshwari Devi & Ors [1972] INSC 190 (25 August 1972)

Judgement Date : 25 Aug 1972

Citation : 1972 Latest Caselaw 190 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The respondent obtained a money decree against the appellants front .the court of the Subordinate Judge, Gaya exercising Small Cause Court jurisdiction. The decree was transferred for execution to the Court of Munsif 1st at Gaya. The judgment-debtors filed a Title Suit in the court of Munsif 1st for...

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Thakur Singh Vs. Ram Baran Singh & Ors [1972] INSC 191 (25 August 1972)

Judgement Date : 25 Aug 1972

Citation : 1972 Latest Caselaw 191 SC

Cess Act, 1880
Cess Act, 1880
Cess Act, 1880
Constitution of India
Section 77. TPA, Receipts in lieu of interest.
Section 83. TPA, Power to deposit in Court money due on mortgage.

Headnote :

The appellant-mortgagor tendered to the mortgagees the mortgage money due on their mortgages and, on the refusal of the mortgagees to accept the amount, deposited the mortgage money into court. The appellant thereafter filed suits for redemption and mesne profits.. The terms of the mortgage deeds in...

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Income-Tax Officer, Gorakhpur Vs. Ram Prasad & Ors [1972] INSC 192 (28 August 1972)

Judgement Date : 28 Aug 1972

Citation : 1972 Latest Caselaw 192 SC

Headnote :

Respondent 1, the Karta, carried on the family business in the name and style of "Ram Nath Ram Prasad". The Income-Tax assessments for the assessment year 1944-45 and the exces profits tax assessment for the corresponding chargeable accounting period ending on October 28, 1943 were act asi...

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Calcutta Tramways Co. Ltd. Vs. Commissioner of Wealth Tax [1972] INSC 193 (28 August 1972)

Judgement Date : 28 Aug 1972

Citation : 1972 Latest Caselaw 193 SC

Constitution of India

Headnote :

The assessee was a non-resident company for the purpose of Explanation 2 to s. 6 of the Wealth-tax Act, 1957 and was operating a tramway undertaking in Calcutta. The Government of W. Bengal proposed to acquire the undertaking and entered into an agreement in 1957 with the assessee. Under the agreeme...

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R. M. Subbaraj Vs. Kodaikanal Motor Union (P) Ltd. [1972] INSC 194 (29 August 1972)

Judgement Date : 29 Aug 1972

Citation : 1972 Latest Caselaw 194 SC

Motor Vehicles Act, 1939

Headnote :

The appellant and the respondent applied to the Regional Transport Authority for the grant of six stage carriage permits. The Authority directed the grant of one permit each on two out of six routes to the respondent. The appellant filed an appeal to the State Transport Appellate Tribunal. Taking in...

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Aluminium Corporation of India Ltd. Vs. Commissioner of Income-Tax, West Bengal [1972] INSC 195 (29 August 1972)

Judgement Date : 29 Aug 1972

Citation : 1972 Latest Caselaw 195 SC

Headnote :

Under clause (6) of the agreement between the assessee company and its Selling Agent, discount was to be allowed to the Selling Agents not only on sales effected through the said Agents or sub-agents but also on sales effected directly by the principal. Under clause (8) the Agents were responsible f...

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M/S. E. D. Sasoon & Co. Ltd. Bombay Vs. The C.I.T. Bombay City [1972] INSC 196 (29 August 1972)

Judgement Date : 29 Aug 1972

Citation : 1972 Latest Caselaw 196 SC

Headnote :

The appellant company purchased the business of a partnership firm towards the end of 1920, The firm bad carried on business as bankers, commission agents, agents of joint stock companies and dealers in shares and securities foreign exchange etc., in and outside India. Pursuant to the agreement of p...

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M. K. Brothers (P) Ltd. Vs. C.I.T. Kanpur [1972] INSC 197 (29 August 1972)

Judgement Date : 29 Aug 1972

Citation : 1972 Latest Caselaw 197 SC

Constitution of India

Headnote :

In 1955, a large amount was due to a corporation from a firm which was then its sole selling agent., As a result of an agreement between the. appellant, the corporation, and the firm, the appellant undertook to discharge the liability of the firm in consideration of its being appointed the sole sell...

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Commissioner of Income-Tax Poona Vs. M/S. Manna Ramji & Co [1972] INSC 198 (29 August 1972)

Judgement Date : 29 Aug 1972

Citation : 1972 Latest Caselaw 198 SC

Headnote :

The respondent was carrying on timber business in premises consisting of office room and six sheds, In 1944, the premises were requisitioned under the Defense of India Act for storing food grains. On request of the respondent, however, the office room was released wherein the appellant continued to...

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Commissioner of Income-Tax, Gujarat Vs. Vadilal Lallubhai [1972] INSC 199 (29 August 1972)

Judgement Date : 29 Aug 1972

Citation : 1972 Latest Caselaw 199 SC

Constitution of India

Headnote :

The assessee sold his share holdings in certain managing agency companies. A few days thereafter the managing agency companies went into voluntary liquidation. Consequently, the assets of those companies were distributed among the shareholders then on the registers of the companies. They included th...

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Sumat Prasad Jain Vs. Sheojanam Prasad & Ors [1972] INSC 200 (29 August 1972)

Judgement Date : 29 Aug 1972

Citation : 1972 Latest Caselaw 200 SC

IPC Section 479. Property mark
IPC Section 486. Selling goods marked with a counterfeit property mark
Trade and Merchandise Marks Act, 1958
Trade and Merchandise Marks Act, 1958

Headnote :

S. the respondent, who died during the pendency of the appeal before the High Court, evolved a formula manufacturing a scent, 'Basant Bahar', which became very popular. S, applied for registration of the Trade Mark, but the application was not granted due to certain technical defects. The...

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