Caselaw | Supreme Court Judgements of 1972

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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 assessee (respondent) was assessed to sales tax, under the U.P. Sales Tax Act and Rules, on a turnover which included the turnover of a flour mill of the assessee. The assessment was made ex-Parte. On account of food shortage the Government had fixed a quota for...

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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 assessee is a private limited Company dealing in furniture and also acts as an auctioneer. In respect of the sales effected by the appellant as auctioneer, it realised, during the year in question, in addition to the commission, Rs. 32,986/as sales tax. This amount was credited separat...

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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 house in Allahabad was let out to the State Government for a period of five years. Soon after the expiry of the period of lease in September 1969 the District Magistrate passed an order under s.3 of the U.P. (Temporary) Accommodation Requisition Act 1947 requisitioning the house...

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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 assessee was carrying on business in Malaya and was owning rubber plantations. He was also carrying on business in 'India. In respect of the assessment year 1953-54 he declared his foreign income from Malaya at Rs. 2,22,532, income in India at Rs. 39,142 from sources other than business and...

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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 detained under the Maintenance of Internal Serenity Act, 1971 by an order of the District Magistrate Burdwan, West 'Bengal. He challenged the order of detention in a writ petition under Art. 32 of the Constitution. The contentions urged in support of the petition were : (i) th...

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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,landlord lessors, had executed a lease on 9-11-1949. Under its terms, thelessors had given some land to the lessees for the building and rentingout of a cinema house for a period of twenty years. Clause 6 of the lease laid down that on the expiry of the tenancy the entire structure b...

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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 respondent filed a complaint against the appellant alleging that he had committed offences under s. 420 I.P.C., and s. 13 of the Maharashtra Ownership of Flats (Regulation of the Promotion of Construction, Sale, Management and Transfer) Act, 1963, in that he had contravened ss. 3(2)(a) and 4 of...

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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 :

Art. 22, Indian Limitation Act, 1908, provides a period of one year for a suit for compensation for injury to the person from the date when the injury was sustained. In the present case, the injury was sustained by the Appellant on January 1, 1958, while travelling by train from Ambala Cantt.. to De...

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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 :

A notification was issued under section 4 of the Land Acquisition Act on October 15, 1960 for acquisition of the land in dispute. The Collector did 'not. cause Public notice of the substance of the notification to be announced at convenient places in the locality where the land sought to be acqu...

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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, a worker in the appellant's factory sustained an injury and a report of the accident was sent to the Inspector of Factories on February 28. The report indicated that the accident took place when the worker was cleaning a dangerous part of machinery and that, that part of th...

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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 were charged with the murder of his wife on the allegation that they had forcibly administered sulphuric acid poison to the deceased. Immediately after finding his wife in a serious condition the first respondent had sent for a doctor who had advised him to tak...

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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 provides that where acquisition of any particular land has been made under the Land Acquisition Act 1894, a simple interest at the rate of six per cent per annum on the market value of such land as determined under S. 23 of th...

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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 discharged from the post of combatant Clerk in the Indian Army on 9th June, 1953 and was reemployed shortly thereafter. His pay was re-fixed in the scale applicable. On 15th July 1960 the Government of India issued a general Order relating to re-employed ex-military personnel. Unde...

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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 floated with a view to take over the assets of the three Government concerns, namely, Sugar Factory, a distillery and tincture factory and to run them. Clause 3 of the agreement provided that the cash consideration for the sale of assets shall be Rs. 3.25 lakhs. Clause 4...

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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, the co accused in the case, had tried to become intimate with the prosecutrix, a girl of fourteen, and to seduce her to go and live with him. When her father forbade J to visit his house, J started sending messages to the prosecutrix through the respondent. On the day of the occurrence, the r...

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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 1955 passed by the Central Government under ss. 3 and 4A of the Imports and Exports Control Act 1947 laid restrictions on the import of newsprint. As an essential commodity newsprint was also subject to control under s.3 of the Essential Commodities Act 1955. The Newsprint C...

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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 arrested and detained under s.9 read with section 3(2) of the Maintenance of Internal Security Act of 1971 on the grounds :-(1) that on 16-4-71 at about 8 p.m. the petitioner, a member of the action squad of C.P.1, (ML), along with others, committed a murderous assault on one S...

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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) That the usufructuary mortgage of an occupancy holding by a tenant is void and not voidable; (2) that a mortgagor after giving possession to the mortgagee cannot recover possession of the-holding without paying the money which he had taken from the mortgagee; (3) that a mortgagee of an occupancy...

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Commissioner of Sales Tax U.P. Vs. M/S. S. N. Brothers, Kanpur [1972] INSC 269 (2 November 1972)

Judgement Date : 02 Nov 1972

Citation : 1972 Latest Caselaw 269 SC

Headnote :

Item 10 of the notification under s. 3A of U.P. Sales-tax Act, 1948, referred to 'dyes and colors' and compositions thereof, and item 37 to 'scents and perfumes'. The respondent (dealer) imported from outside U.P., food colors and syrup essences. The appellant held that the food colo...

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His Holiness Digya Darshan Rajendra Ram Doss Vs. Devendra Doss [1972] INSC 270 (6 November 1972)

Judgement Date : 06 Nov 1972

Citation : 1972 Latest Caselaw 270 SC

Headnote :

Succession to the office of Mohunt of the Mutt at Tirupati in Andhra Pradesh is regulated by custom which provides that upon the death of a Mohunt his senior disciple becomes next mohunt. This is, however, subject to the condition that the senior disciple must be a North-Indian Brahmin. in 1947 P wa...

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Anakapalle Coop. Agrl. & Industrial Society ltd. Vs. Union of India & Ors [1972] INSC 271 (6 November 1972)

Judgement Date : 06 Nov 1972

Citation : 1972 Latest Caselaw 271 SC

Constitution of India

Headnote :

The Levy Sugar Supply Control Order, 1972, fixing the price of levy sugar was made under s. 3 of the Essential Commodities Act. Its validity was challenged in petitions under Art. 32. Dismissing the petitions,

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The Panipat Co-Operative Sugar Mills Vs. The Union of India [1972] INSC 272 (6 November 1972)

Judgement Date : 06 Nov 1972

Citation : 1972 Latest Caselaw 272 SC

Essential Commodities Act, 1955
Essential Commodities Act, 1955
Sugar Cane Act, 1934

Headnote :

From 1958 and even earlier, ex-factory prices of sugar were worked out on the basis of cost-schedules prepared by expert bodies appointed for that purpose. The prices in the cost schedules were prepared in respect of the entire production of sugar and not in relation only to that part of it which wa...

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S. Abdul Khader Saheb Vs. The Mysore Revenue Tribunal, Bangalore & Ors [1972] INSC 273 (9 November 1972)

Judgement Date : 09 Nov 1972

Citation : 1972 Latest Caselaw 273 SC

Motor Vehicles Act, 1939

Headnote :

In August 1964, the States of Mysore and Andra Pradesh entered. into a reciprocal agreement to introduce stage carriage services on the inter-State route from Bellary, in Mysore, to Manthralaya in Andhra Pradesh, via Chintakunta, the border in Mysore State. By the Bellary scheme which was approved b...

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Sumitra Devi Vs. Shri Sheo Shanker Prasad Yadav & Ors [1972] INSC 274 (9 November 1972)

Judgement Date : 09 Nov 1972

Citation : 1972 Latest Caselaw 274 SC

Jitendra Bahadur Singh Vs. Krishna Behari & Ors [1969] INSC 176 (13 August 1969)
Ram Sewak Yadav Vs. Hussain Kamil Kidwai & Ors [1964] INSC 6 (17 January 1964)

Headnote :

The appellant challenged the election of Respondent No. 1 to the Parliament at the, 1971 General Election on the ground that there were irregularities in the counting of votes. She asked for inspection of the ballot papers. The High Court disallowed the application for inspection and dismissed th...

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Secretary, Government of Madras, Home Department & ANR Vs. Zenith Lamp & Electrical Ltd. [1972] INSC 275 (10 November 1972)

Judgement Date : 10 Nov 1972

Citation : 1972 Latest Caselaw 275 SC

Code of Civil Procedure, 1908 (CPC)
Court Fees Act, 1870
Court Fees Act, 1870
Court Fees Act, 1870
Court Fees Act, 1870
High Court Fees Rules, 1956

Headnote :

The respondent petitioners intended to file a suit in the Madras High Court on the original side valued at Rs. 2,06,552, against the Revenue. The petitioner filed a writ petition in the High Court on the question of court-fee payable in the intended suit praying that the High Court may be pleased to...

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Gopal Dass Sharma Vs. The District Magistrate, Jammu & ANR, [1972] INSC 276 (10 November 1972)

Judgement Date : 10 Nov 1972

Citation : 1972 Latest Caselaw 276 SC

Constitution of India
Press and Registration of Books Act, 1867

Headnote :

Before a magistrate cancels a declaration under s. 8B of the Press and Registration of Books Act, 1867, he has to give a notice and opportunity to the person concerned to show cause against the action proposed and hold an enquiry. If he is thereafter satisfied that (a) the newspaper is published in...

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Neptune Assurance Co. Ltd. & Ors Vs. Union of India & ANR [1972] INSC 277 (10 November 1972)

Judgement Date : 10 Nov 1972

Citation : 1972 Latest Caselaw 277 SC

Co-operative Societies Act, 1912
Constitution of India
Insurance Act, 1938

Headnote :

The first petitioner was a public limited company incorporated under the Indian Companies Act. The second and third petitioners were shareholders and directors of the first petitioner. Up to the end of March, 1971 the petitioner company was registered under the Indian Insurance Act, 1938. The regist...

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The Management of Oriental Mercantile agency Vs. The Presiding Officer & Ors [1972] INSC 278 (10 November 1972)

Judgement Date : 10 Nov 1972

Citation : 1972 Latest Caselaw 278 SC

Constitution of India

Headnote :

The appellants retrenched 6 of their workmen and the dispute was referred to the Labour Court for adjudication. The Labour Court by its Award held that the non-employment of the workmen was justified and no relief was granted to the workmen. Against this award, the workmen filed a Writ Petition (No....

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Amar Krishna Ghose Vs. Life Insurance Corporation of India & ANR [1972] INSC 279 (14 November 1972)

Judgement Date : 14 Nov 1972

Citation : 1972 Latest Caselaw 279 SC

Headnote :

Appellant, an employee of an erstwhile Life Insurance Company filed a suit against the L.I.C. in the Calcutta High Court inter alia, claiming that the purported termination of his service was void and for a declamation that he continued to be in service of the Corporation after the vesting of the bu...

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Mohd. Subrati Alias Mohd. Karim Vs. State of West Bengal [1972] INSC 280 (14 November 1972)

Judgement Date : 14 Nov 1972

Citation : 1972 Latest Caselaw 280 SC

CrPC Section 161. Examination of witnesses by police

Headnote :

The petitioner committed thefts of electric copper wire and when challenged by the inhabitants of the area, he and his associates hurled bombs at them. The thefts totally disrupted the electric supply for several hours in the areas concerned. The petitioner was detained by an order of preventive det...

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Dasaudha Singh & Ors Vs. State of Haryana & Ors [1972] INSC 281 (16 November 1972)

Judgement Date : 16 Nov 1972

Citation : 1972 Latest Caselaw 281 SC

Transfer of Property Act, 1882

Headnote :

Section 7 of the East Punjab Utilisation of Lands Act 1949, provide that where any land taken possession of by the Collector under Section is, on the expiry of the lease to be returned to the owner, the Collector may, after enquiry, specify by order in writing, the person to whom possession of the l...

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State of Tamil Nadu Vs. Cement Distributors Private Ltd. [1972] INSC 282 (22 November 1972)

Judgement Date : 22 Nov 1972

Citation : 1972 Latest Caselaw 282 SC

Headnote :

In appeal by the State of Tamil Nadu against the judgment of the Madras High Court on the questions (i) whether the producers who supplied the Cement to the Slate Trading Corporation or its agent in gunny bags in pursuance of the directions given by the Government ire liable to pay sales- tax on the...

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Tara Devi Aggarwal Vs. Commissioner of Income-Tax, West Bengal, Calcutta [1972] INSC 283 (27 November 1972)

Judgement Date : 27 Nov 1972

Citation : 1972 Latest Caselaw 283 SC

Headnote :

Section 33B of the Income-tax Act, 1922, enables the Commissioner to call for and examine the record of any proceeding under the Act and to pass such orders as he deems necessary, as the circumstances of the case justify when he considers the order passed erroneous insofar as it is prejudicial to th...

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Captain Harish Uppal Vs. Union of India & Ors [1972] INSC 284 (27 November 1972)

Judgement Date : 27 Nov 1972

Citation : 1972 Latest Caselaw 284 SC

Army Act, 1950
Indian Penal Code, 1860 (IPC)
IPC Section 392. Punishment for robbery

Headnote :

The petitioner was found guilty by the Court Martial (acting under the Army Act) under section 392 IPC of committing robberies of a bank property and the private property of the Manager and peons of the Batik during the period of the liberation of Bangladesh, in Bangla Desh. The Court Martial senten...

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The Trustees of Gordhandas Govindram Family Trust, Bombay Vs. The C.I.T. Bombay [1972] INSC 285 (28 November 1972)

Judgement Date : 28 Nov 1972

Citation : 1972 Latest Caselaw 285 SC

Wealth Tax Act, 1957

Headnote :

Four persons constituted on June 11, 1941 a Trust known as 'Gordhandas Govindram Family Trust'. In respect of the assessment years 1957-58 and 1958-59 the following two questions were referred to the High Court under S. 27(1) of the Wealth Tax Act 1957; (a) Whether on a true construction of...

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Sayeedur Rehman Vs. The State of Bihar & Ors [1972] INSC 286 (28 November 1972)

Judgement Date : 28 Nov 1972

Citation : 1972 Latest Caselaw 286 SC

Headnote :

The appellant, a teacher in a school in Bihar, was dismissed from service by the Managing Committee of the school on a charge of misappropriation of school fund. On appeal by him, the President of the Board of Secondary Education, set aside the order of dismissal and directed his reinstatement. T...

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Dwarka Prasad Singh & Ors Vs. Harikant Prasad Singh & Ors [1972] INSC 287 (29 November 1972)

Judgement Date : 29 Nov 1972

Citation : 1972 Latest Caselaw 287 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

G (defendant First Party) sold a house to the plaintiff in 1931 for a consideration of Rs. 99,995, out of which Rs. 23,000 were paid to G. Subsequently G sold the house to the defendants Second Party. The plaintiff's prayed in the suit for (1) a decree for specific performance in favour of th...

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Mohan Singh Oberoi Vs. Commissioner of Income-Tax, West Bengal [1972] INSC 288 (29 November 1972)

Judgement Date : 29 Nov 1972

Citation : 1972 Latest Caselaw 288 SC

Headnote :

For the assessment years 1953-54 and 1954-55 the appellant showed the gross dividend derived by him from shares held by him, as his income. The Income-tax Officer however included in the assessee's income the gross dividend of certain shares held by the assessee's wife and sons. The Appellat...

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A.K. Roy & ANR Vs. Voltas Limited [1972]289 (1 December 1972)

Judgement Date : 01 Dec 1972

Citation : 1972 Latest Caselaw 289 SC

Headnote :

The respondent was a limited company and carried on, among. others, the business of manufacturing air-conditioners, water coolers and component parts thereof. Most of its sales-to the extent of 90 to 95 percent were made by it directly to consumers at list prices. It, however, also sold the artic...

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Bar Council of Uttar Pradesh Vs. State of U.P. & ANR [1972]290 (1 December 1972)

Judgement Date : 01 Dec 1972

Citation : 1972 Latest Caselaw 290 SC

Advocates Act, 1961
Constitution of India
Indian Stamp Act, 1899
Indian Stamp Act, 1899
Indian Stamp Act, 1899
Indian Stamp Act, 1899

Headnote :

Prior to 1926, the enrolment of legal practitioners as advocates of Chartered High Courts, was under the Letters Patent, and, in the case of other High Courts, under s. 41 of the 'Legal Practitioners Act, 1879. The Bar Councils Act was enacted in 1926. Under s. 8 of the Act, the High Court shall...

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M/S. Hindustan Steel Limited, Rourkela Vs. Smt. Kalyani Banerjee & Ors [1972]291 (4 December 1972)

Judgement Date : 04 Dec 1972

Citation : 1972 Latest Caselaw 291 SC

Bihar Land Reforms Act, 1950
Constitution of India
Land Registration Act, 1876
Land Registration Act, 1876
Mineral Concession Rules, 1960

Sohan Lal Vs. The Union of India [1957] INSC 23 (7 March 1957)

Headnote :

The original proprietor of an Estate granted a mining lease to one Pran Chatterjee in 1919. Chatterjee assigned his interest to one Mukherjee in 1937. The original petitioners before the High Court as heirs and successors of Mukherjee granted a sub-lease to one Rungta in, 1951. In 1955 the Estate ve...

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Badrilal Vs. Municipal Corporation of Indore [1972]292 (6 December 1972)

Judgement Date : 06 Dec 1972

Citation : 1972 Latest Caselaw 292 SC

Section 116. TPA, Effect of holding over.

Headnote :

The appellant was a lessee of a plot of land belonging to the respondent-corporation. When the respondent issued notice to the appellant directing him to vacate the land on the date of expiry of the lease, the appellant applied for a grant to him of a lease for 99 years or at least for 10 years. The...

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The Keshav Mills Company Ltd. & ANR Vs. Union of India & Ors [1972]293 (8 December 1972)

Judgement Date : 08 Dec 1972

Citation : 1972 Latest Caselaw 293 SC

Constitution of India
Industries (Development and Regulation) Act, 1951

Headnote :

The Keshav Mills Co. Ltd. and another challenged the validity of an order passed by the Government of India, under S. 18-A of the Industries (Development and Regulation) Act, 1951 by which the Gujarat State Textile Corporation Ltd. has been appointed and authorised controller of the Company for a pe...

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Shere Punjab Silk Stores, Delhi Vs. Commissioner of Income-Tax, Delhi [1972]294 (11 December 1972)

Judgement Date : 11 Dec 1972

Citation : 1972 Latest Caselaw 294 SC

Indian Partnership Act, 1932
Indian Partnership Act, 1932
Registration Act, 1908
Registration Act, 1908
Registration Act, 1908

Headnote :

The assessee firm applied for renewal of its registration under s.26A, Income Tax Act, 1922, in May 1958, stating that the income of the previous year, which ended on March 31, 1958, had been divided among the partners. The Department Tribunal and the High Court did not believe that the previous yea...

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Pandharinath Shridhar Rangnekar Vs. Dy. Commr. of Police, The State of Mahrashtra [1972]295 (11 December 1972)

Judgement Date : 11 Dec 1972

Citation : 1972 Latest Caselaw 295 SC

Indian Penal Code, 1860 (IPC)
IPC Section 17. Government

Headnote :

Section 56 of the Bombay Police Act provides that whenever it shall appear, in Greater Bombay, to the Commissioner (a) that the movements or acts of any person are causing or are calculated to cause alarm, danger or-harm to person or property or (b) that there are reasonable grounds for believing th...

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Deo Narain Vs. The State of U.P [1972]296 (11 December 1972)

Judgement Date : 11 Dec 1972

Citation : 1972 Latest Caselaw 296 SC

Indian Penal Code, 1860 (IPC)

Headnote :

There was a clash between the parties of the accused and complainant over the possession of certain land; in which the appellant inflicted a fatal spear injury on the chest of the deceased. in a prosecution for offences under s. 302 and s. 302/149, I.P.C., the trial court and the High Court found th...

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Sardarmal Lalwani Vs. State of Madhya Pradesh & Ors [1972]297 (11 December 1972)

Judgement Date : 11 Dec 1972

Citation : 1972 Latest Caselaw 297 SC

Land Acquisition Act, 1894
Land Acquisition Act, 1894

Headnote :

The petitioner's land situated in Bhopal area Was acquired under the provisions of the Land Acquisition Act 1894 as amended by the Land Acquisition (Madhya Pradesh Amendment) Act 5 of 1959. The acquisition proceedings were commenced in 1962 and the Land Acquisition Officer gave his award in 1963...

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Nagpur Improvement Trust & ANR Vs. Vithal Rao & Ors [1972]298 (11 December 1972)

Judgement Date : 11 Dec 1972

Citation : 1972 Latest Caselaw 298 SC

Code of Civil Procedure, 1908 (CPC)
Government of India Act, 1935
Land Acquisition Act, 1894
Land Acquisition Act, 1894

Headnote :

The petitioner was tenant of some fields in a village in Patwari Circle 10, Nagpur. He had applied to the Agricultural Lands Tribunal under a local Act for fixing the purchase price of the said fields. The land in question was however acquired under the Nagpur Improvement Trust Act; 1936. Dissati...

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Commissioner of Income Tax, U.P. Vs. M/S. Mohd. Shakoor Mohd. Bashir [1972]299 (12 December 1972)

Judgement Date : 12 Dec 1972

Citation : 1972 Latest Caselaw 299 SC

Headnote :

A and Z were carrying on business at various places, including tobacco business at Mauranipur and they were assessed in the status of Association of persons. In 1938 A died leaving his widow as his only heir. She transferred her interest in favour of Z, who then became the sole owner of the entire b...

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Dehra Dun Tea Co. Ltd. & ANR Vs. Commissioner of Income Tax, U.P., Lucknow [1972]300 (12 December 1972)

Judgement Date : 12 Dec 1972

Citation : 1972 Latest Caselaw 300 SC

Headnote :

The assessee companies were growers of tea. Their income was taxed under s. 10 of the Income-tax Act 1922 but under Rule 24 of the Rules framed under the Act only 40% of their income was brought to tax. The expenditure was also allowed to the extent of 40%. The companies claimed that the tax paid by...

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