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Union of India & ANR Vs. M/S. Parameswaran Match Works [1974] INSC 221 (4 November 1974)

Judgement Date : 04 Nov 1974

Citation : 1974 Latest Caselaw 219 SC

Headnote :

To levy excise duty, the Government classified match factories based on their production levels during a financial year, imposing higher rates on those with greater output. In 1967, this classification was replaced by a system where a higher rate was applied to matches produced in mechanized units,...
Dilip Kumar Gon Vs. Durga Prasad Singh [1974] INSC 222 (4 November 1974)

Judgement Date : 04 Nov 1974

Citation : 1974 Latest Caselaw 220 SC

Headnote :

In connection with an election for the State Legislative Assembly from a general constituency, one candidate failed to (a) specify his caste in the designated space on the nomination paper, and (b) did not strike out the term \'Scheduled Caste\'. The Returning Officer rejected his nomination on the...
India Tobacco Co. Ltd. Vs. The Commercial Tax Officer, Bhavanipore & Ors [1974] INSC 223 (5 November 1974)

Judgement Date : 05 Nov 1974

Citation : 1974 Latest Caselaw 221 SC

Headnote :

Under the Bengal Finance (Sales Tax) Act of 1941, the terms \'goods\' and \'dealer\' are broadly defined, encompassing \'cigarettes\' and those who deal in them. According to Section 5, a dealer is permitted to purchase goods necessary for the production of cigarettes without incurring tax. However,...
Commissioner of Income-Tax west Bengal-Iii, Calcutta Vs. M/S. Indian Sugar Mills Association [1974] INSC 224 (5 November 1974)

Judgement Date : 05 Nov 1974

Citation : 1974 Latest Caselaw 222 SC

Headnote :

The Indian Sugar Mills Association is a trade union that is registered under the Trade Unions Act of 1926. Its objectives include promoting and safeguarding the trade, commerce, and industries of India, particularly those related to sugar. The Association aims to foster amicable relations among suga...
K. L. Varadarajan Vs. The Commissioner of Income-Tax, Madras [1974] INSC 225 (5 November 1974)

Judgement Date : 05 Nov 1974

Citation : 1974 Latest Caselaw 223 SC

Headnote :

The assessee was studying abroad during the relevant period and earned income from dividends on shares and interest from deposits.The original assessments for the relevant years were finalized on January 31, 1956, December 27, 1956, and February 28, 1958, with the residential status classified as \"...
Nizamuddin Vs. The State of West Bengal [1974] INSC 226 (5 November 1974)

Judgement Date : 05 Nov 1974

Citation : 1974 Latest Caselaw 224 SC

Headnote :

On April 14, 1973, the petitioner was accused of stealing aluminum wire, leading to the filing of a criminal case. However, the case was eventually dismissed, and the petitioner was released due to the unwillingness of witnesses to testify out of fear for their safety. On September 10, 1973, the Dis...
Dulal Chandra Majumdar Vs. The State of West Bengal [1974] INSC 227 (5 November 1974)

Judgement Date : 05 Nov 1974

Citation : 1974 Latest Caselaw 225 SC

Headnote :

The detention order issued under section 3(2)(1) of the Maintenance of Internal Security Act, 1971, against the petitioner indicated that it was necessary to detain him to prevent actions detrimental to public order. The grounds for detention included an incident of robbery in a third-class compartm...
Champaklal Ganeshmal Vs. The State of Maharashtra [1974] INSC 228 (5 November 1974)

Judgement Date : 05 Nov 1974

Citation : 1974 Latest Caselaw 226 SC

Headnote :

The appellant was found guilty and sentenced for an offense under section 124 of the Bombay Police Act, 1951, for possessing 20 brand new wristwatches manufactured by Sandoz. The Presidency Magistrate determined that the wristwatches were either stolen or obtained through fraudulent means. Upon appe...
Bhagwan Dass Sehgal Vs. State of Haryana & Ors [1974] INSC 229 (5 November 1974)

Judgement Date : 05 Nov 1974

Citation : 1974 Latest Caselaw 227 SC

Headnote :

In the election for the Haryana Legislative Assembly, one of the candidates, who served as the Chairman of the Ambala Improvement Trust, was declared the winner. The appellant contested the election on two main grounds: (i) the respondent\'s nomination was improperly and unlawfully accepted because...
Sinclaire Murray & Co. (P) Ltd. Vs. Commissioner of Income Tax, Calcutta [1974] INSC 230 (6 November 1974)

Judgement Date : 06 Nov 1974

Citation : 1974 Latest Caselaw 228 SC

Headnote :

The taxpayer collected sales tax from the buyer but failed to remit it to the State Government, claiming that the sale was an interstate transaction. The Income Tax Officer classified the sales tax as income for the taxpayer. The taxpayer argued that the sales tax collected from the buyer was not pa...
Shri Ram & ANR Vs. The State of Uttar Pradesh [1974] INSC 231 (6 November 1974)

Judgement Date : 06 Nov 1974

Citation : 1974 Latest Caselaw 229 SC

Headnote :

Three brothers named Sia Ram, Shri Ram, and Ram Chandra, along with a woman named Violet and her son Ramesh, were tried by the esteemed Sessions Judge in Farrukhabad for the murder of Kunwar Singh. The Judge found Sia Ram guilty under section 302 of the Penal Code and sentenced him to death. Violet...
Thaorebhai Kevelbhai Patel Vs. The State of Gujarat [1974] INSC 232 (7 November 1974)

Judgement Date : 07 Nov 1974

Citation : 1974 Latest Caselaw 230 SC

Headnote :

The Gujarat Vacant Lands in Urban Area (Prohibition of Alienation) Act, 1972 was established to prevent the alienation of certain vacant lands in urban regions of Gujarat. Section 2 of the Act states that its purpose is to implement the State\'s policy in alignment with the principles outlined in cl...
Mahadeva Upendra Sinai Vs. Union of India & Ors [1974] INSC 233 (7 November 1974)

Judgement Date : 07 Nov 1974

Citation : 1974 Latest Caselaw 231 SC

Headnote :

Goa, Daman, and Diu, which were formerly Portuguese territories, became a Union Territory of India on December 19, 1961.The President of India, exercising powers under Article 240, enacted the Taxation Laws (Extension to Union Territories) Regulation II of 1963. According to clause 3 of this Regulat...
The State of Kerala Vs. K. P. Govindan Tapioca Exporter [1974] INSC 234 (7 November 1974)

Judgement Date : 07 Nov 1974

Citation : 1974 Latest Caselaw 232 SC

Headnote :

The Kerala Tapioca Manufacture and Export (Control) Order of 1966 was enacted by the State Government under the Essential Commodities Act of 1955. Prior to the issuance of this order, the State Government had already imposed an administrative surcharge through a scheme it had developed. The responde...
Controller of Estate Duty, Madras Vs. Parvathi Ammal [1974] INSC 235 (11 November 1974)

Judgement Date : 11 Nov 1974

Citation : 1974 Latest Caselaw 233 SC

Headnote :

A gift of immovable property under Section 10 of the Estate Duty Act, 1953, will incur estate duty unless the donee takes immediate, exclusive, and genuine possession and enjoyment of the gifted property, with no beneficial interest reserved for the donor through any contract or other means. Specifi...
Manphul Singh Vs. Surinder Singh [1974] INSC 236 (11 November 1974)

Judgement Date : 11 Nov 1974

Citation : 1974 Latest Caselaw 234 SC

Headnote :

The respondent in his election petition contesting the appellant\'s election claimed that numerous votes were cast in favor of the appellant through the impersonation of deceased and absentee voters. Additionally, it was alleged that some individuals voted multiple times for the winning candidate by...
Erusian Equipment & Chemicals Ltd. Vs. State of West Bengal & ANR [1974] INSC 237 (11 November 1974)

Judgement Date : 11 Nov 1974

Citation : 1974 Latest Caselaw 235 SC

Headnote :

Certain persons engaged in the business of purchase export of Cinchona pro ducts, and others who were on the approved list of the Director General, Supplies and Disposals, were put on the black list by the Government, because, Government had information that they were indulging in some malpractices....
Ram Bahadur Rai Vs. The State of Bihar & Ors [1974] INSC 238 (12 November 1974)

Judgement Date : 12 Nov 1974

Citation : 1974 Latest Caselaw 236 SC

Headnote :

On April 9, 1974, exercising the powers granted by section 3 (1) (a) (ii) of the Maintenance of Internal Security Act, the District Magistrate of Patna issued an order for the detention of the petitioner, a student leader, to prevent him from engaging in activities that could disrupt public order. T...
G. K. Krishnan Vs. The State of Tamil Nadu & ANR [1974] INSC 239 (12 November 1974)

Judgement Date : 12 Nov 1974

Citation : 1974 Latest Caselaw 237 SC

Headnote :

The increase in the motor vehicles tax on omnibuses, implemented by the State Government through a notification dated September 20, 1971, raised the tax from Rs. 30 per seat per quarter to Rs. 100 per seat per quarter. This increase was contested on several grounds: (1) It was argued that the notifi...
C. Krishna Prasad Vs. C. I. T. Bangalore [1974] INSC 240 (12 November 1974)

Judgement Date : 12 Nov 1974

Citation : 1974 Latest Caselaw 238 SC

Headnote :

The assessee-appellant, along with his father and brother, constituted a Hindu Undivided Family (HUF) until October 30, 1958, when a partition occurred among them. As a result of this partition, the assessee received certain house properties and vacant plots. The partition was acknowledged by the De...
Dwarika Prasad Sahu Vs. The State of Bihar & Ors [1974] INSC 241 (12 November 1974)

Judgement Date : 12 Nov 1974

Citation : 1974 Latest Caselaw 239 SC

Headnote :

The Bihar Motor Spirit and High Speed Diesel Oil Dealers\' Licensing Order of 1966 mandated that the names and addresses of buyers be included in cash memos; however, this requirement was later revoked by a subsequent order from the State Government. Following complaints that the petitioner was enga...
Karbhari Bhimaji Rohamare Vs. Shanker Rao Genuji Kolhe & Ors [1974] INSC 242 (18 November 1974)

Judgement Date : 18 Nov 1974

Citation : 1974 Latest Caselaw 240 SC

Headnote :

The first respondent was appointed as a Member of the Wage Board established under the Wage Board Act. While serving as a Member of the Wage Board, he submitted his nomination to contest in the Maharashtra State Legislative Assembly elections. The appellant argued that being a member of the Wage Boa...
Divya Prakash Vs. Kultar Chand Rana & ANR [1974] INSC 243 (18 November 1974)

Judgement Date : 18 Nov 1974

Citation : 1974 Latest Caselaw 241 SC

Headnote :

The respondent, who was elected to the State Legislative Assembly, was serving as the Chairman of the Board of School Education of the State at the time he filed his nominations. He had been appointed by the State Government in accordance with the Himachal Pradesh Board of School Education Act, 1969...
Satyendra Nath Dutta & ANR Vs. Ram Narain [1974] INSC 244 (18 November 1974)

Judgement Date : 18 Nov 1974

Citation : 1974 Latest Caselaw 242 SC

Headnote :

The appellants, Satyendra Nath Dutta and Subhash Mauzumdar, were tried by the Civil and Sessions Judge in Lucknow for their involvement in the death of Nanhey Lal and the injuries sustained by his son, Raj Kishore. Satyendra Nath Dutta faced charges under section 302 and section 307 in conjunction w...
State of Uttar Pradesh Vs. Pradip Tandon & Ors [1974] INSC 245 (19 November 1974)

Judgement Date : 19 Nov 1974

Citation : 1974 Latest Caselaw 243 SC

Headnote :

The State Government had implemented reservations for students from rural, hill, and Uttarakhand regions for admission to medical colleges, arguing that individuals from these areas are part of socially and educationally disadvantaged groups. The High Court challenged the legitimacy of these reserva...
B. Banerjee Vs. Anita Pan [1974] INSC 246 (20 November 1974)

Judgement Date : 20 Nov 1974

Citation : 1974 Latest Caselaw 244 SC

Headnote :

Section 13(1)(f) of the West Bengal Premises Tenancy Act, 1956 (Act XII of 1956) stipulates that no court shall issue an order or decree for the recovery of possession of any premises in favor of a landlord against tenants, except on specific grounds. These grounds include the landlord\'s reasonable...
Harnam Singh Vs. The State of Himachal Pradesh [1974] INSC 247 (21 November 1974)

Judgement Date : 21 Nov 1974

Citation : 1974 Latest Caselaw 245 SC

Headnote :

In September 1967, the appellant was employed as a Patwari in Halqua Pali. On the 19th of that month, an individual named N requested copies of the revenue records. The appellant informed him that the copies would not be provided unless a bribe of Rs. 30 was paid. N borrowed Rs. 30 from a friend and...
N. Chellappan Vs. Secretary, Kerala State Electricity Board & ANR [1974] INSC 248 (21 November 1974)

Judgement Date : 21 Nov 1974

Citation : 1974 Latest Caselaw 246 SC

Headnote :

The appellant, a contractor assigned by the Kerala State Electricity Board to construct a dam, encountered disputes with the respondent regarding the failure to execute the work. Five issues were submitted for resolution by two arbitrators, who subsequently appointed an Umpire.The arbitrators failed...
Nonsuch Estate Ltd. Vs. The Commissioner of Income-Tax, Madras [1974] INSC 249 (21 November 1974)

Judgement Date : 21 Nov 1974

Citation : 1974 Latest Caselaw 247 SC

Headnote :

The taxpayer, who utilized the mercantile accounting method, recorded certain amounts in its financial records as payments to the managing agents for the assessment years 1957-58 to 1959-60. For income tax purposes, the company included this amount back into its taxable income and sought to claim th...
Elvin Sangma Vs. Projengton Momin & ANR [1974] INSC 250 (21 November 1974)

Judgement Date : 21 Nov 1974

Citation : 1974 Latest Caselaw 248 SC

Headnote :

Three days prior to the Meghalaya Assembly election, the appellant, who emerged as the winning candidate, distributed fake ballot papers in various locations. These fake ballot papers featured a symbol that differed from the one assigned to the first respondent, a competing candidate, by the Electio...
Khudiram Das Vs. The State of West Bengal & Ors [1974] INSC 251 (26 November 1974)

Judgement Date : 26 Nov 1974

Citation : 1974 Latest Caselaw 249 SC

Headnote :

The petitioner was detained by an order from the District Magistrate under sections 3(1) and (2) of the Maintenance of Internal Security Act, 1971. The reasons for the detention indicated that the petitioner was involved in three incidents of transformer removal and copper wire theft.These actions d...
Nashirwar Vs. The State of Madhya Pradesh [1974] INSC 252 (27 November 1974)

Judgement Date : 27 Nov 1974

Citation : 1974 Latest Caselaw 250 SC

Headnote :

Under the Central Provinces Excise Act of 1915, which governed the State of Madhya Pradesh, excise authorities issued licenses for the sale of foreign liquor based on a fee per bottle system. However, starting in the fiscal year 1964-65, the State Government opted to allocate licenses for foreign li...
Satya Deo Prasad Gupta Vs. The State of Bihar & Ors [1974] INSC 253 (27 November 1974)

Judgement Date : 27 Nov 1974

Citation : 1974 Latest Caselaw 251 SC

Headnote :

On June 11, 1974, the District Magistrate issued a detention order under section 3(2)(iii) of the Maintenance of Internal Security Act, 1971, directing the detention of the petitioner and notifying the State Government. The petitioner was subsequently arrested on July 11, 1974. The State Government...
Commissioner of Income Tax Madras Vs. Southern Roadways (P) Ltd. [1974] INSC 254 (28 November 1974)

Judgement Date : 28 Nov 1974

Citation : 1974 Latest Caselaw 252 SC

Headnote :

The respondent operates a transport business and possesses a fleet of lorries and buses. He acquired new diesel engines and installed them in his vehicles, claiming a development rebate on the cost of these engines for the assessment years 1961-62 and 1962-63. The Income Tax Act of 1922 was in effec...
Jhagrakhan Collieries (P) Ltd. Vs. Shri G. C. Agarwal [1974] INSC 255 (28 November 1974)

Judgement Date : 28 Nov 1974

Citation : 1974 Latest Caselaw 253 SC

Headnote :

The appellant company operates three collieries that employ over 4,200 workers. At the time in question, three Trade Unions were active at these collieries: the Madhya Pradesh Koyla Mazdoor Panchayat, the Azad Koyla Shramik Sabha, and the Madhya Pradesh Colliery Workers\' Federation.At that time, th...
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