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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 :

For the purpose of levy of excise duty match factories were classified by the Government on the basis of their production during a financial year, the higher rate being levied on matches produced in factories having a higher output. In 1967, in place of classification on the basis of production, a h...
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 relation to an election to the State Legislative Assembly from a general constituency, one candidate had not in the nomination paper (a) filled his specific caste in the blank meant for that purpose, and (b) he had, left the words 'Scheduled Caste' unscored. The Returning Officer rejected...
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, 1941, the definitions of 'goods and 'dealer' are very comprehensive and general, and they cover 'cigarettes' and a dealer in cigarettes. Under s. 5 a dealer would be entitled to purchase free of tax goods required by him for use in the m...
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 registered under the Trade Unions Act, 1926. Its objects are, inter alia, to promote and protect the trade, commerce and industries of India and in particular the trade, commerce and industries connected with sugar, to encourage friendly feeling an...
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, during the relevant period was studying abroad. He derived income during the period by way of dividend on shares and interest from deposits. The original assessments for the relevant years were completed on January 31, 1956, December 27, 1956 and February 28, 1958. The residential s...
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 14th April, 1973, the petitioner was alleged to have committed theft of aluminium wire and a criminal case was filed but it was ultimately dropped and the petitioner was discharged, because, the witnesses were not willing to give evidence for fear of danger to their life. On 10th September, 1973,...
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 order of detention passed under s. 3(2) (1) of the Maintenance of Internal Security Act, 1971 against the petitioner stated that with a view to preventing him from acting in a manner prejudicial to the maintenance of public order, it was necessary to detain him. The grounds of detention set out...
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 convicted and sentenced for an offence under s. 124 of the Bombay Police Act, 1951 for being in possession of 20 brand new wrist watches of Sandoz manufacture. The Presidency Magistrate found that the wrist watches were either stolen property or property fraudulently obtained. On a...
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 contest for election to the Haryana Legislative Assembly one of the respondents, who was the Chairman of the Ambala Improvement Trust.. was declared elected. The appellant challenged the election on the grounds that : (i) the respondent's nomination was improperly and illegally accepted b...
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 assessee collected sales tax from the purchaser but did not pay the collections to the State Government alleging that the sale was interstate sale. The Income Tax Officer treated the sales tax as income of the assessee. The assessee claimed that the sales-tax realised from the purchaser did not...
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 by the name of Sia Ram, Shri Ram and Ram Chandra, a woman by the name of Violet, and her son Ramesh were tried by the learned Sessions Judge Farrukhabad, in connection with the murder of one Kunwar Singh. The learned Judge convicted Sia Ram under section 302, Penal Code and sentenced...
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 is enacted to prohibit the alienation of certain vacant lands in urban areas in the State of Gujarat. Section 2 of the Act embodies a declaration that the Act is for giving effect to the policy of the State towards securin...
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, erstwhile Portuguese territories became a Union Territory of the Indian Union on December 19, 1961. The President of India, in exercise of the powers under Art. 240 promulgated the Taxation Laws (Extension to Union Territories) Regulation II of 1963. By cl. 3 of the 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, 1966 was made by the State Government under the Essential Commodities Act 1955. Even before the promulgation of that order the State Government levied an. administrative surcharge under a scheme formulated by it. The, respondents plea that t...
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 s. 10 of the Estate Duty Act, 1953, will be dutiable unless the donee assumes immediate exclusive and bona fide possession and enjoyment of the subject-matter of the gift, and there is no beneficial interest reserved to the donor by contract or otherwise, that is,...
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 challenging the election of the appellant alleged that a large number of votes were cast in favour of the appellant by impersonating dead and absentee voters and that in some cases some persons polled their votes twice or more than twice in favour of the retur...
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, in the exercise of powers conferred by section 3 (1) (a) (ii). of the Maintenance of Internal Security Act, the District Magistrate, Patna, made an order directing that the petitioner, who is a student leader, be detained with a view to preventing him from acting in any manner prej...
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 enhancement of motor vehicles tax on omnibuses imposed by the State Government, by notification dated September 20, 1971, from Rs. 30/per seat per quarter to Rs. 100 per seat per quarter was challenged on the following grounds :(1) The notification was not a measure of taxation but a device to e...
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, with his father and brother formed a HUF upto Oct. 30, 1958 when there was a partition between them and the assessee got certain house properties and vacant sites. The partition was recognised by the Depart- ment and an order u/s 25-A of the Indian Income-tax Act, 1922 was pa...
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, 1966 required that the names and addresses of the purchasers must be mentioned in the cash memos; but by a subsequent order issued by the State Government this requirement was dispensed with. On receipt of complaints that...
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 nominated as a Member of the Wage Board constituted under the provisions of the Wage Board Act. During the time the first respondent was a Member of the Wage Board. he filed his nomination for Contesting election to the Maharashtra State Legislative Assembly. The appellant c...
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, at the time of filing nominations, Chairman of the Board of School Education of the State. having been nominated by the State Government under the Himachal Pradesh Board of School Education Act, 1969. The Board passed a resoluti...
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 learned Civil and Sessions Judge, Lucknow. for offences in connection with the death of one Nanhey Lal and injuries to his son, Raj Kishore. Satyendra Nath Dutta was charged under section 302 and section 307 read with sec...
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 :

For admission of students to medical colleges in the State, the State Government had made reservation for rural, hill and Uttrakhand areas on the ground that people coming from these areas belonged to socially and educationally backward classes. The validity of these reservations was questioned in t...
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) enacted that no order or decree for the recovery of possession of any premises shall be made by any court in favour of the landlord against the tenants except among others, on the ground that the premises are reasonably...
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 working as a Patwari in Halqua Pali. On the 19th of that month one N asked for copies of the revenue record. The appellant said that the copies will Dot be supplied unless a hush-payment of Rs.30/was made. N borrowed Rs. 30/from a friend and on the 20th he lodged...
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 was a contractor entrusted to construct a Dam by the Kerala State Electricity Board. Disputes arose between the appellant and the respondent about the non execution of the work. 5 points were referred for the decision of 2 arbitrators. The arbitrators appointed an Umpire. The Arbitr...
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 assessee who followed the mercantile system of accounting debited in its account books certain sums of money as remuneration of the managing agents for the assessment years 1957-58 to 1959-60. For the purpose of income-tax the company added back the sum to its taxable income and claimed the whol...
Elvin Sangma Vs. Projengton Momin & ANR [1974] INSC 250 (21 November 1974)

Judgement Date : 21 Nov 1974

Citation : 1974 Latest Caselaw 248 SC

Headnote :

On three days before the election to the Meghalaya Assembly the appellant, who was the successful candidate, distributed dummy ballot papers in various places. The dummy ballot papers contained. as the election symbol of the first respondent, who was a rival candidate, a symbol different from that a...
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 of the District Magistrate under s. 3)1) and (2) of the Maintenance of Internal Security Act, 1971. The grounds of detention stated that the petitioner was involved in 3 incidents of removal of transformers and theft of copper wires. disrupting the supply o...
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, 1915 (which was the Act applicable to the State of Madhya Pradesh) the excise authorities granted licences for selling foreign liquor under a system of fee per bottle. From the year 1964-65 the State Government decided that licences for foreign liquor should b...
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 :

The District Magistrate issued an order of detention on June 11, 1974, under s. 3(2)(iii) of the Maintenance of Internal Security Act, 1971 directing the detention of the petitioner and reported the fact to the State Government. The petitioner was arrested on July 11, 1974. The State Government appr...
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 is engaged in transport business and owns a fleet of lorries and buses. The respondent purchased new diesel engines and fitted them in the vehicles. He claimed development rebate on the price of the diesel engines purchased in respect of the assessment years 1961-62 and 1962-63. For t...
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 three collieries owned by the appellant company employ over 4,200 workmen. At the relevant time, there were three Trade Unions functioning at the collieries namely, Madhya Pradesh Koyla Mazdoor Panchayat, Azad Koyla Shramik Sabha and Madhya Pradesh Colliery Workers' Federation. At the mat...
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