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A.C. Sharma Vs. Delhi Administration [1973] INSC 23 (5 February 1973)

Judgement Date : 05 Feb 1973

Citation : 1973 Latest Caselaw 23 SC

Delhi Special Police Establishment Act, 1946
Delhi Special Police Establishment Act, 1946
Delhi Special Police Establishment Act, 1946
Indian Penal Code, 1860 (IPC)

Headnote :

The appellant served as the dealing clerk at the labour office in Delhi in April 1965. He was tried and found guilty by the Special Judge in Delhi under section 5(2) of the Prevention of Corruption Act and section 161 of the Indian Penal Code.His appeal to the Delhi High Court was rejected by a Sing...

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Moosa S. Madha & Azam S. Madha Vs. Commissioner of Income-Tax, West Bengal, Calcutta [1973] INSC 24 (6 February 1973)

Judgement Date : 06 Feb 1973

Citation : 1973 Latest Caselaw 24 SC

Headnote :

For the assessment year 1948-49, the Income-tax Officer determined that the assessee was classified as \'resident but not ordinarily resident\' in India for that year, a finding that was upheld by both the Appellate Assistant Commissioner and the Tribunal. Additionally, it was concluded that a sum o...

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Board of Revenue, Madras Vs. M/S. Raj Brothers Agencies [1973] INSC 25 (6 February 1973)

Judgement Date : 06 Feb 1973

Citation : 1973 Latest Caselaw 25 SC

Headnote :

The respondent was subjected to Sales Tax assessments for the years 1960-61 and 1961-62. Following these assessment orders, the respondent appealed to the Appellate Assistant Commissioner, who rejected the appeals. A subsequent appeal to the Sales Tax Appellate Tribunal was also dismissed on the gro...

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G. Murugesan & Bros. Vs. C.I.T., Madras [1973] INSC 26 (8 February 1973)

Judgement Date : 08 Feb 1973

Citation : 1973 Latest Caselaw 26 SC

Headnote :

From the years 1957-58 to 1962-63, the assessees were assessed by the Income-tax Officer as an \'Association of Persons.\' They had submitted their tax returns for the first two years as an \'Association of Persons,\' but in 1959-60, they argued that they had divided their interests in the shares th...

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The Commissioner of Income-Tax, West Bengal, Ii Calcutta Vs. M/S. Naga Hills Tea Co. Ltd. [1973] INSC 27 (8 February 1973)

Judgement Date : 08 Feb 1973

Citation : 1973 Latest Caselaw 27 SC

Headnote :

In the assessment year 1959-60, the total income of the assessee company was utilized, and a rebate was granted on the corporation tax owed, as per the provisions of the Finance Act, 1959. Subsequently, this rebate was withdrawn on the basis of an unabsorbed reduction of rebate from the assessment y...

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Kaliamma Vs. Janardhanan Pillai & Ors [1973] INSC 28 (8 February 1973)

Judgement Date : 08 Feb 1973

Citation : 1973 Latest Caselaw 28 SC

Headnote :

The appellant is the daughter of a member of the Krishnanwaka Community, born to one of his two wives, while the first respondent is his son from the other wife. The appellant initiated a lawsuit seeking a half share of her father\'s property, arguing that a specific custom of Patnibhagam entitled h...

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Raja Jagdish Pratap Sahi Vs. State of Uttar Pradesh [1973] INSC 29 (13 February 1973)

Judgement Date : 13 Feb 1973

Citation : 1973 Latest Caselaw 29 SC

Headnote :

The appellant was assessed for Agricultural income-tax in accordance with the U.P. Agricultural Income-tax Act of 1948 and was instructed to pay the tax in four installments. The appellant failed to make the payments, and when summary proceedings were initiated to recover the amounts as arrears of l...

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C.I.T. Bihar & Orissa, Patna Vs. Maharaj Kumar Kaml Singh [1973] INSC 30 (13 February 1973)

Judgement Date : 13 Feb 1973

Citation : 1973 Latest Caselaw 30 SC

Constitution of India

Headnote :

The assessee-respondent possesses an impartible estate. On November 23, 1963, he executed an indenture granting his wife two properties for her lifetime as a supplementary maintenance provision. This transfer was made directly and was acknowledged to be without any consideration or related to an agr...

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Santokh Singh Vs. Delhi Administration [1973] INSC 31 (20 February 1973)

Judgement Date : 20 Feb 1973

Citation : 1973 Latest Caselaw 31 SC

Constitution of India
CrPC Section 173. Report of police officer on completion of investigation

Headnote :

The appellant faced prosecution under section 9 of the Maintenance of Punjab Security of State Act for speaking at a public meeting where it was claimed he incited defense employees to engage in actions harmful to state security or public order. Section 9 of the Act prohibits speeches or statements...

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Avadh Sugar Mills Ltd. Vs. The Sales Tax Officer, Sitapur & ANR [1973] INSC 32 (22 February 1973)

Judgement Date : 22 Feb 1973

Citation : 1973 Latest Caselaw 32 SC

Headnote :

The petitioner appellant acquired groundnuts primarily from farmers for oil production. Citing rulings from the Madhya Pradesh and Punjab High Courts, he argued that groundnuts should not be classified as oilseeds and therefore should not be subject to purchase tax under the UP Sales Tax Act. Howeve...

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Union of India Owner of The Eastern Railway Vs. The Commissioner of Sahibganj Municipality [1973] INSC 33 (22 February 1973)

Judgement Date : 22 Feb 1973

Citation : 1973 Latest Caselaw 33 SC

Government of India Act, 1935
Railways (Local Authorities Taxation) Act, 1941

Headnote :

In accordance with section 135 of the Indian Railways Act of 1890, a notification was issued by the Governor General in Council on August 24, 1911, stating that the administration of the East Indian Railway would be responsible for contributing to the funds of the local authorities listed in the acc...

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Rajendrapaul Ramasaran Dass Sharma Vs. State of Maharashtra [1973] INSC 34 (23 February 1973)

Judgement Date : 23 Feb 1973

Citation : 1973 Latest Caselaw 34 SC

Headnote :

The appellant operated an Octroi Clearing Agency at the \'Mulund Check-Post\' in Maharashtra and handled transactions for Montgomery Transport Co. On December 16, 1968, a truck from this transport company arrived at the Check-Post carrying a machine intended for delivery to M/s. Imperial Tobacco Co....

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Controller of Estate Duty, Madras Vs. C. R. Ramachandra Gounder [1973] INSC 35 (27 February 1973)

Judgement Date : 27 Feb 1973

Citation : 1973 Latest Caselaw 35 SC

Headnote :

The respondent\'s father was a partner in a firm and owned property that the firm occupied as a tenant at will. In 1953, he executed a deed of settlement, transferring that property to two of his sons completely and irrevocably. Following the transfer, the firm continued to occupy the property as a...

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