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Raunaq Ram Tara Chand & Ors Vs. The State of Punjab & Ors [1975] INSC 129 (14 July 1975)

Judgement Date : 14 Jul 1975

Citation : 1975 Latest Caselaw 127 SC

Headnote :

The appellants sell Gur and Shakkar within the market area notified under Punjab Agricultural Produce Markets Act, 1961. The appellants have obtained licences under Section 10 of the Act in Form as Commission Agents. Since the appellants were selling Gur and Shakkar in their own shops within the not...
State of Tamil Nadu Vs. M. K Kandaswami [1975] INSC 130 (15 July 1975)

Judgement Date : 15 Jul 1975

Citation : 1975 Latest Caselaw 128 SC

Headnote :

Section 7-A(1 ) of Tamil Nadu General Sales-tax Act, 1959, provides that every dealer who in the course of his business purchases from registered dealer or from any other person, any goods (the sale or purchase of' which is liable to tax under this Act) in circumstances in which no tax is payabl...
Ram Narain Singh Vs. The State of Punjab [1975] INSC 131 (15 July 1975)

Judgement Date : 15 Jul 1975

Citation : 1975 Latest Caselaw 129 SC

Headnote :

The first appellant was charged with having shot the deceased and killed him. According to the prosecution case he shot at the deceased only once The Sessions Judge convicted and sentenced him to death and the other appellants, who were alleged to have accompanied the first appellant to various term...
Krishna Murari Aggarwala Vs. The Union of India & Ors [1975] INSC 132 (15 July 1975)

Judgement Date : 15 Jul 1975

Citation : 1975 Latest Caselaw 130 SC

Headnote :

The petitioner was carrying on business in diesel oil, an essential commodity, in two places. He was detained under s. 3(1)(a)(iii) of the Maintenance of Internal Security Act, 1971, on the basis of allegations in two grounds that as had committed sets prejudicial to the maintenance of supplies and...
State of Madhya Pradesh Vs. M. Vs. Narasimhan [1975] INSC 133 (15 July 1975)

Judgement Date : 15 Jul 1975

Citation : 1975 Latest Caselaw 131 SC

Headnote :

Section 2 of the Prevention of Corruption Act, 1947, provides that, for the purposes of this Act, "Public servant" means a public servant as defined in s. 21 of the Indian Penal Code. Before the Criminal Law (Amendment) Act, 1958 (Act No. 11 of 1958) was passed adding clause 12 to this sec...
Raja Jagdambika Pratap Narain Singh Vs. Central Board of Direct Taxes & Ors [1975] INSC 134 (17 July 1975)

Judgement Date : 17 Jul 1975

Citation : 1975 Latest Caselaw 132 SC

Headnote :

The appellant an owner of a mango grove has been deriving income by was of fruits and fallen trees. In the year 1939-40 he claimed this income to be agricultural income and therefore immune to income tax. The Assessing Authorities negatived the claim of the appellant. The High Court in the year 1963...
State of Karnataka & Ors Vs. G. Nagappa & Ors [1975] INSC 135 (21 July 1975)

Judgement Date : 21 Jul 1975

Citation : 1975 Latest Caselaw 133 SC

Headnote :

Section 13 of the Karnataka Municipalities Act, 1964, provides that for the purpose of election of councillors of a town municipality at a general election the State Government shall, after previous publication by notification, determine, (a) the number of territorial divisions into which the munici...
Hemendra Prasad Baruah Vs. The Collector of Sibsagar, Assam [1975] INSC 136 (22 July 1975)

Judgement Date : 22 Jul 1975

Citation : 1975 Latest Caselaw 134 SC

Headnote :

100 bights of land lying unused were requisitioned by Government to settle landless people. The appellant, a tea planter, willingly surrendered the same. But, when the State proceeded to acquire the land under s. 7(1A) of' the Assam Land (Requisition and Acquisition) Act, 1948 he disputed the pa...
M.Naina Mohammed Vs. K. A. Natarajan & Ors [1975] INSC 137 (23 July 1975)

Judgement Date : 23 Jul 1975

Citation : 1975 Latest Caselaw 135 SC

Headnote :

The Regional Transport Authority granted a permit to the appellant but this decision was reversed by the State Transport Appellate Tribunal. In a petition under Art. 226 of the Constitution a single Judge of the High Court, on an examination of the merits of the case, reversed the view of the Stale...
Indian Aluminum Company Vs. Kerala State Electricity Board [1975] INSC 138 (23 July 1975)

Judgement Date : 23 Jul 1975

Citation : 1975 Latest Caselaw 136 SC

Headnote :

Under s. 49(1) and (2) of the Electricity Supply Act, 1948, the legislature has empowered the State Electricity Board to frame uniform tariffs and has also Indicated the factors to be taken into account in fixing uniform tariffs Under. sub-s. (3), the Board may, in the special circumstances mentione...
Rustom & Hornsby Ltd. Vs. T. B. Kadam [1975] INSC 139 (24 July 1975)

Judgement Date : 24 Jul 1975

Citation : 1975 Latest Caselaw 137 SC

Headnote :

Section 2A of he Industrial Disputes Act, 1947, provides that where any employer discharges, dismisses, retrenches or otherwise terminates the service of an individual workman, any dispute or difference between that workman and his employer connected with or arising out of such discharges etc., shal...
Management of Lndian Oil Corporation Ltd. Vs. Its Workmen [1975] INSC 140 (24 July 1975)

Judgement Date : 24 Jul 1975

Citation : 1975 Latest Caselaw 138 SC

Headnote :

By virtue of a notification dated September 3, 1957, the Central Government granted compensatory allowance according to certain rates to all Central Government employees posted throughout Assam. The appellant thought it fit in the circumstances to grant compensatory allowance to all its employees in...
Jnan Ranjan Sen Gupta & Ors Vs. Arun Kumar Bose [1975] INSC 141 (24 July 1975)

Judgement Date : 24 Jul 1975

Citation : 1975 Latest Caselaw 139 SC

Headnote :

In 1956, the landlord let out for one year the land in question to the tenant on a monthly rent of Rs. 75/-. One of the conditions of the tenancy was that the promises should not be used for any purpose other than the keeping of the lorries as garage. The landlord asked the tenant to vacate by a not...
Commissioner of Income Tax, Nagpur Vs. Sutlej Cotton Mills Supply Agency Ltd. [1975] INSC 142 (25 July 1975)

Judgement Date : 25 Jul 1975

Citation : 1975 Latest Caselaw 140 SC

Headnote :

The assessee acquired shares in a newly floated sister concern and later sold a part of its stock at a profit. The Income-tax officer assessed the profit to tax on the basis that i was profit accruing to the assessee from an adventure in the nature of business, and the order was confirmed by the App...
Ram Singh Saini Vs. H. N. Bhargava [1975] INSC 143 (28 July 1975)

Judgement Date : 28 Jul 1975

Citation : 1975 Latest Caselaw 141 SC

Headnote :

In pursuance of an advertisement dated 31-5-1971 by the University of Saugar calling for applications for the post of Professor of Zoology, five persons including the appellant and the respondent applied. The Selection Committee constituted in accordance with s. 47-A of the Saugar University Act 194...
Madurai Distt. Central Cooperative Bank Ltd. Vs. The Third Income-Tax Officer, Madurai [1975] INSC 144 (28 July 1975)

Judgement Date : 28 Jul 1975

Citation : 1975 Latest Caselaw 142 SC

Headnote :

The appellant is a Cooperative Society engaged in the business of banking According to section 8] (i) (a) of the Income 'Tax Act, 1961, a Cooperative Society engaged in the business of banking is not liable to pay income tax on its business income. The Finance Act, 1963, however, by section 2(i)...
Sales Tax Officer, Special Circle, Ernakulam & ANR Vs. Tata Oil Mills Co. Ltd. [1975] INSC 145 (29 July 1975)

Judgement Date : 29 Jul 1975

Citation : 1975 Latest Caselaw 143 SC

Headnote :

According to r. 9(1) of the Kerala General Sales-tax Rules framed under. the Kerala General Sales-tax Act, 1963, in determining the taxable turnover of a dealer the excise duty, if any, paid by the dealer to the Government of Kerala or to the Central Government in respect of the goods sold by him sh...
Mahabir Jute Mills Ltd. Gorakhpur A Vs. Shibban Lal Saxena & Ors [1975] INSC 146 (30 July 1975)

Judgement Date : 30 Jul 1975

Citation : 1975 Latest Caselaw 144 SC

Headnote :

The appellant employs about 1000 workmen. In the year 1955 all the 1000 workmen were dismissed by the appellant after holding certain enquiries. Out of the 1000 workmen 200 workmen apologised and they were reinstated, The remaining 800 workmen were, however, not reinstated. The workmen Union invoked...
Hyderabad Co Operative Commercial Corpn. Ltd. Vs. Syed Mohiuddin Khadir [1975] INSC 147 (30 July 1975)

Judgement Date : 30 Jul 1975

Citation : 1975 Latest Caselaw 145 SC

Headnote :

The appellant was a multi-unit co-operative society governed by the Multi Unit Co-operative Societies Act, 1942 Section 4(1) of the Act confers on the Central Government power to appoint a Central Registrar of Co-operative Societies. According to s. 4(2) the Central Registrar, if , appointed, shall...
Ram Autar Singh Bhadauria Vs. Ram Gopal Singh & Ors [1975] INSC 148 (31 July 1975)

Judgement Date : 31 Jul 1975

Citation : 1975 Latest Caselaw 146 SC

Headnote :

The appellant and respondent no. 1 and other candidates contested the election from U.P. Legislative Assembly Constituency (No. 293), Sarsaul. The appellant secured 23626 votes and respondent no. 1 polled 23604, the margin being of 22 votes only. Respondent no. 1 filed an Election Petition challe...
Kundur Rudrappa Vs. The Mysore Revenue Tribunal & Ors [1975] INSC 149 (31 July 1975)

Judgement Date : 31 Jul 1975

Citation : 1975 Latest Caselaw 147 SC

Headnote :

The appellant was granted a stage carriage permit by the Regional Transport Authority in May, 1963. Appeals against the grant to the State Transport Appellate Tribunal and further appeals to the Mysore Revenue Appellate Tribunal were dismissed. Thereafter, in April, 1967, the Secretary of the Region...
Davenport & Co. Pvt. Ltd. Vs. Commissioner of Income-Tax, West Bengal [1975] INSC 150 (31 July 1975)

Judgement Date : 31 Jul 1975

Citation : 1975 Latest Caselaw 148 SC

Headnote :

The appellant company which carried on business in tea garden tools and requisites and also acted as agents for selling tea, derived the bulk of its income from selling commission on tea. The assessment year in question is 1950- 60. In the relevant previous year which ended on June 30, 1958 the a...
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