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Natha Singh & Ors Vs. The Financial Commissioner, Taxation, Punjab & Ors [1976] INSC 51 (11 March 1976)

Judgement Date : 11 Mar 1976

Citation : 1976 Latest Caselaw 51 SC

Headnote :

Natha Singh, the appellant, was listed as a landowner in the revenue records. According to the Punjab Security of Land Tenures Act, 1953, the Collector of Ferozepore designated an area of 63 standard acres and 4 units as surplus land owned by him.Natha Singh\'s sons appealed to the Commissioner of t...
Union of India & Ors Vs. Sugauli Sugar Works (P) Ltd. [1976] INSC 52 (11 March 1976)

Judgement Date : 11 Mar 1976

Citation : 1976 Latest Caselaw 52 SC

Headnote :

The failure to deliver goods booked by the respondent on September 5, 1955, to various destinations under \"Railway Risk\"—due to the sinking of \"Barge No. 6,\" which was transporting the wagons containing the goods—resulted in the filing of four lawsuits. These suits were dismissed by the Tria...
K. Vs. Narayanan Vs. K. Vs. Ranganandhan & Ors [1976] INSC 53 (12 March 1976)

Judgement Date : 12 Mar 1976

Citation : 1976 Latest Caselaw 53 SC

Headnote :

The appellant and V, who is the father of the respondents, were siblings. Together with their cousin, they established a joint Hindu family. In a partition that took place in 1929 between the two branches of the family, certain properties were allocated to V for the purpose of settling some family d...
Harbanslal Jagmohandas & ANR Vs. Prabhudas Shivlal [1976] INSC 54 (12 March 1976)

Judgement Date : 12 Mar 1976

Citation : 1976 Latest Caselaw 54 SC

Headnote :

Both appeals present a shared issue regarding whether a tenant must contest the standard rent within one month of receiving a notice from the landlord terminating the tenancy due to rent arrears, as stipulated in section 12(3)(a) of the Bombay Rent Act 1947, or if the tenant can raise this dispute i...
Board of Revenue Vs. A. M. Ansari [1976] INSC 55 (17 March 1976)

Judgement Date : 17 Mar 1976

Citation : 1976 Latest Caselaw 55 SC

Headnote :

According to the sale terms and conditions, the respondents, who were the highest bidders at an auction for forest produce, were required to pay stamp duty on the agreements they were to execute, treating them as leases of immovable property under Article 31(c) of the Indian Stamp Act, 1899. They we...
Maina Singh Vs. State of Rajasthan [1976] INSC 56 (17 March 1976)

Judgement Date : 17 Mar 1976

Citation : 1976 Latest Caselaw 56 SC

Headnote :

The appellant, along with four others, faced charges under sections 302/149 of the Indian Penal Code (I.P.C.). The appellant was accused of shooting the deceased, while the other defendants were alleged to have attacked the deceased with a sharp weapon. The trial court acquitted the four co-accused...
Azamjahi Mills Ltd. Hyderabad Vs. The Commissioner of Income Tax, Hyderabad [1976] INSC 57 (17 March 1976)

Judgement Date : 17 Mar 1976

Citation : 1976 Latest Caselaw 57 SC

Headnote :

The Government of India was placing large purchase orders with the assessee-company, a textile mill, which had its registered office in the Hyderabad State, outside British India, during the assessment years 1945-46, 1946-47, and 1947-48. After dispatching the goods, the assessee submitted its bill...
State of Haryana & ANR Vs. Chanan Mal [1976] INSC 58 (18 March 1976)

Judgement Date : 18 Mar 1976

Citation : 1976 Latest Caselaw 58 SC

Headnote :

The State Government claimed ownership of saltpetre deposits based on entries in the village administration documents (wajib-ul-arz) of certain villages. It issued a notification designating saltpetre as a minor mineral and proceeded to auction the mines in accordance with the Punjab Minor Minerals...
Chanan Singh Vs. Registrar, Co-Op. Societies, Punjab & Ors [1976] INSC 59 (18 March 1976)

Judgement Date : 18 Mar 1976

Citation : 1976 Latest Caselaw 59 SC

Headnote :

The appellant faced allegations of misconduct from his employer, the second respondent. The then Secretary of the bank investigated these claims and, after issuing a notice to the appellant to explain why he should not be punished, accepted his explanation and terminated the proceedings. However, th...
Kulchhinder Singh & Ors Vs. Hardayal Singh Brar & Ors [1976] INSC 60 (18 March 1976)

Judgement Date : 18 Mar 1976

Citation : 1976 Latest Caselaw 60 SC

Headnote :

The appellants are long-term employees of the Punjab State Co-operative Land Mortgage Bank, having served as Assistants since 1968. Their complaint is that the opposing respondents were appointed directly to higher positions such as Inspecting Officers, Junior Accountants, and Accountants, which the...
Veera Ibrahim Vs. State of Maharashtra [1976] INSC 61 (18 March 1976)

Judgement Date : 18 Mar 1976

Citation : 1976 Latest Caselaw 61 SC

Headnote :

A truck containing contraband goods of foreign origin, for which no duty had been paid, was confiscated. The appellant, who was responsible for the goods, was apprehended while attempting to flee from the truck, and Rs. 2000/- were recovered from him.His statement was recorded in accordance with Sec...
Hukam Chand Mills Ltd. Indore Vs. Commissioner of Income Tax, Bombay [1976] INSC 62 (19 March 1976)

Judgement Date : 19 Mar 1976

Citation : 1976 Latest Caselaw 62 SC

Headnote :

The appellant, a public limited company operating textile mills in Indore, is engaged in the manufacture and sale of textiles. For the assessment year 1942-43, the company recorded the following sales in British India: (a) sales made by the company\'s representatives totaling Rs. 6,46,028, (b) sales...
Sri Vijaylakshmi Rice Mills, New Contractors Company Vs. State of Andhra Pradesh [1976] INSC 63 (22 March 1976)

Judgement Date : 22 Mar 1976

Citation : 1976 Latest Caselaw 63 SC

Headnote :

According to Section 3 of the Essential Commodities Act of 1955, the respondent enacted the Andhra Pradesh Procurement (Levy) Order of 1959, which mandated that all rice millers and dealers, including the appellants, sell specified varieties and quantities of rice to the respondent at a controlled p...
Maheshwar Prasad Srivastava & ANR Vs. Suresh Singh & Ors [1976] INSC 64 (22 March 1976)

Judgement Date : 22 Mar 1976

Citation : 1976 Latest Caselaw 64 SC

Headnote :

The appellants, who are all science graduates with laboratory experience, were selected for twelve Drug Inspector positions that were advertised by the Bihar Public Service Commission. Respondent No. 1, a Pharmacy graduate, had his application rejected due to his perceived unsuitability for the role...
Union of India Vs. Jyoti Chit Fund & Finance & Ors [1976] INSC 65 (22 March 1976)

Judgement Date : 22 Mar 1976

Citation : 1976 Latest Caselaw 65 SC

Headnote :

The appellant, the Union of India, raised objections against the attachment of certain provident fund and pension dues that it held in trust for the fourth respondent, a former employee of the Rajya Sabha Secretariat. This attachment was sought to satisfy a money decree held by the first respondent....
Syed Mohd. Salie Labbai & Ors Vs. Mohd. Hanifs & Ors [1976] INSC 66 (22 March 1976)

Judgement Date : 22 Mar 1976

Citation : 1976 Latest Caselaw 66 SC

Headnote :

The disputed land was initially acquired by a Muslim saint around two centuries ago. Years later, the ancestors of the respondents, who represented the majority of the Muslim community in the village, approached the saint\'s successor—who was the ancestor of the appellants and the current landowne...
Madhuker G. E. Pankakar Vs. Jaswant Chobbildas Rajani & Ors [1976] INSC 68 (23 March 1976)

Judgement Date : 23 Mar 1976

Citation : 1976 Latest Caselaw 68 SC

Headnote :

To ensure that factory workers have access to medical care, a statutory organization known as the Employees State Insurance Corporation was created by an Act of Parliament. This Act stipulates that the Corporation\'s financial resources are derived from contributions and other specified funds, leadi...
Mahapalika of City of Agra Vs. Agra Brickkiln Owners' Association & Ors [1976] INSC 69 (23 March 1976)

Judgement Date : 23 Mar 1976

Citation : 1976 Latest Caselaw 69 SC

Headnote :

In 1947, the State Government issued a notification that imposed a tax on brick manufacturers under section 128(1)(ii) of the U.P. Municipalities Act of 1916. The affected taxpayers filed a lawsuit seeking a declaration that the tax was invalid and unenforceable. The court ruled in their favor. The...
Kanhaiyalal Vs. Mannalal & Ors [1976] INSC 70 (23 March 1976)

Judgement Date : 23 Mar 1976

Citation : 1976 Latest Caselaw 70 SC

Headnote :

In his election petition, Respondent No. 1, an elector from the constituency, claimed that the appellant, who was the winning candidate, printed, published, and personally distributed a pamphlet extensively throughout the constituency. This pamphlet contained statements regarding the personal charac...
D. C. Roy Vs. The Presiding Officer, Madhya Pradesh Industrial Court [1976] INSC 71 (23 March 1976)

Judgement Date : 23 Mar 1976

Citation : 1976 Latest Caselaw 71 SC

Headnote :

When the flying squad inspected a bus belonging to the State Road Transport Corporation, they discovered that the appellant, a ticket examiner for the Corporation responsible for ensuring that all passengers had paid their fares and that the conductor had issued tickets, was present on the bus. Alth...
Shaw Wallace & Co. Ltd. Vs. State of Tamil Nadu [1976] INSC 72 (23 March 1976)

Judgement Date : 23 Mar 1976

Citation : 1976 Latest Caselaw 72 SC

Headnote :

The appellant is a registered dealer under the Tamil Nadu General Sales Tax Act, 1959. The appellant is involved in the manufacturing and sale of chemical fertilizers. They paid tax under the Act for certain chemical fertilizers listed as sub-items 1 to 16 of Serial No. 21 in the First Schedule of t...
Shah Mathuradas Maganlal & Co. Vs. Nagappa Shankarappa Malage & Ors [1976] INSC 73 (23 March 1976)

Judgement Date : 23 Mar 1976

Citation : 1976 Latest Caselaw 73 SC

Headnote :

In the case concerning the redemption of a mortgage and recovery of possession, the appellant, who has been in possession of the property since November 7, 1953, due to a possessory mortgage deed dated May 21, 1953, argued that he was entitled to maintain possession even after redemption because he...
Chhaganbhai Norshinbhai Vs. Soni Chandubhai Gordhanbhai & Ors [1976] INSC 74 (23 March 1976)

Judgement Date : 23 Mar 1976

Citation : 1976 Latest Caselaw 74 SC

Headnote :

The defendant-appellant secured a High Court order by explicitly agreeing to vacate the premises in question within a month and a half after receiving a notice from the plaintiff-respondents indicating their need for the property.However, these commitments were willfully disregarded, and the appella...
A.Damodaran & ANR Vs. State of Kerala & Ors [1976] INSC 75 (23 March 1976)

Judgement Date : 23 Mar 1976

Citation : 1976 Latest Caselaw 75 SC

Headnote :

The appellants participated in auction sales for several toddy shops. The sale conditions, as required by law, included: (a) the bidder was required to pay 10% of the total amount immediately; (b) the winning bidder had to deposit 30% of the total amount upon request from the Assistant Commissioner...
Municipal Corporation of City of Hubli Vs. Subha Rao Hanumatharao Prayag & Ors [1976] INSC 76 (24 March 1976)

Judgement Date : 24 Mar 1976

Citation : 1976 Latest Caselaw 76 SC

Headnote :

The provisions outlined in Sections 78 to 84 of the Bombay Municipal Boroughs Act, 1925, indicate that the official year serves as the time frame for imposing rates on properties. According to these regulations, a provisional assessment list is created for the official year, either prior to or durin...
Ramaswami Ayyangar & Ors Vs. State of Tamil Nadu [1976] INSC 77 (24 March 1976)

Judgement Date : 24 Mar 1976

Citation : 1976 Latest Caselaw 77 SC

Headnote :

The prior hostility between the appellant Ramaswami Ayyangar and the deceased Kaliaperumal led to an incident in which Kaliaperumal sustained severe injuries and later died in the hospital. Various charges were brought against the six accused, including murder and rioting. The Trial Judge acquitted...
Bhagwan Dass Vs. State of U.P. & Ors [1976] INSC 78 (24 March 1976)

Judgement Date : 24 Mar 1976

Citation : 1976 Latest Caselaw 78 SC

Headnote :

The Mining and Minerals Departments of the State of U.P. have been auctioning the deposits of sand, gravel, bajri, and similar materials left on the surface of the appellant\'s lands since 1965, classifying them as \"minor minerals\" due to the fluvial action from the receding floods of the Jamuna r...
Homely Industries Vs. The Sales Tax Officer, Kanpur [1976] INSC 79 (24 March 1976)

Judgement Date : 24 Mar 1976

Citation : 1976 Latest Caselaw 79 SC

Headnote :

Rashidul Hasan was a dealer registered under the U.P. Sales Tax Act. While he was alive, the Sales Tax Officer issued a notice requiring him to appear and present all relevant financial documents, including books of account, cash memos, bills, receipts, bank passbooks, and income and expenditure sta...
Thvl Bombay Ammonia Pvt. Ltd. Vs. State of Tamil Nadu [1976] INSC 80 (24 March 1976)

Judgement Date : 24 Mar 1976

Citation : 1976 Latest Caselaw 80 SC

Headnote :

The appellant filed a sales tax return that included their taxable turnover. However, during an audit, the assessing authority found additional undisclosed turnover, which was then added to the total turnover for the purpose of sales tax assessment. The appellant did not contest the assessment order...
South India Coir Mills Poochakkal Vs. The Additional Collector of Customs and Central Excise [1976] INSC 81 (25 March 1976)

Judgement Date : 25 Mar 1976

Citation : 1976 Latest Caselaw 81 SC

Headnote :

The appellant is engaged in the business of dealing and exporting coir yarn. A shipping bill was submitted for the export of 150 bales of coir yarn to a port in Italy, but the consignee was incorrectly listed as a company from Yugoslavia. The appellant prepared the invoice and the declaration form r...
National Transport Company Vs. State of Bihar [1976] INSC 82 (25 March 1976)

Judgement Date : 25 Mar 1976

Citation : 1976 Latest Caselaw 82 SC

Headnote :

According to sections 3(1) and (2) of the Bihar Taxation on Passengers and Goods (Carried by Public Services Motor Vehicles) Act, 1961, every owner is required to pay a tax to the State Government for all passengers and goods transported by a public motor vehicle. Section 2(d) defines \'owner\' not...
Mohan Singh Malhi Vs. State of Punjab [1976] INSC 83 (25 March 1976)

Judgement Date : 25 Mar 1976

Citation : 1976 Latest Caselaw 83 SC

Headnote :

According to Section 5.32(c)(i), a retiring pension is awarded to a Government Servant, excluding Class IV Government servants, who is retired by the Appointing Authority after reaching the age of 55, provided that he is given at least three months\' notice.The appellant received an order on Septemb...
State of Andhra Pradesh Vs. K. Venkata Reddy & Ors [1976] INSC 84 (26 March 1976)

Judgement Date : 26 Mar 1976

Citation : 1976 Latest Caselaw 84 SC

Headnote :

When the bus carrying the deceased and witnesses 1 to 3, along with other passengers, stopped at a bus station, a group of individuals surrounded the bus, forced all the passengers out except for the deceased, and proceeded to stab the deceased multiple times, resulting in his death.Thirteen individ...
Achutananda Purohit & Ors Vs. The State of Orissa [1976] INSC 85 (26 March 1976)

Judgement Date : 26 Mar 1976

Citation : 1976 Latest Caselaw 85 SC

Headnote :

The appellant acted as the intermediary for extensive forest and other lands in the State of Orissa. These estates were transferred to the State in April 1960 under the provisions of the Orissa Estates Abolition Act, 1951. The appellant submitted the required return for compensation as stipulated by...
K. L. Shinde Vs. State of Mysore [1976] INSC 86 (26 March 1976)

Judgement Date : 26 Mar 1976

Citation : 1976 Latest Caselaw 86 SC

Headnote :

The appellant served as a Police Constable. Several individuals were convicted for transporting smuggled illicit liquor under section 66(b) of the Bombay Prohibition Act. Following this incident, the Police Sub Inspector submitted a confidential report to the Superintendent of Police, indicating tha...
Tirlok Singh & Co. Vs. District Magistrate, Lucknow & Ors [1976] INSC 87 (29 March 1976)

Judgement Date : 29 Mar 1976

Citation : 1976 Latest Caselaw 87 SC

Headnote :

According to section 12 of the U.P. Rent Act, both landlords and tenants must notify the District Magistrate when a vacancy arises, as specified in the Act. Upon receiving this notification, the District Magistrate has the authority under section 16 to either allocate the premises to a designated in...
State of Orissa Vs. M/S. Dinabandhu Sahu & Sons [1976] INSC 88 (30 March 1976)

Judgement Date : 30 Mar 1976

Citation : 1976 Latest Caselaw 88 SC

Headnote :

According to section 14(vi) of the Central Sales Tax Act, 1956, certain goods deemed to be of special significance in inter-State trade and commerce include oil seeds. This refers to seeds that produce non-volatile oils intended for human consumption or industrial use, as well as volatile oils prima...
Income Tax Officer, I Ward, Dist, Vi, Calcutta & Ors Vs. Lakhmani Mewal Das [1976] INSC 89 (30 March 1976)

Judgement Date : 30 Mar 1976

Citation : 1976 Latest Caselaw 89 SC

Headnote :

In March 1967, after satisfying the Commissioner, the appellant issued a notice under section 148 of the Income Tax Act, 1961, indicating that he had reason to believe that the respondent\'s taxable income for the assessment year 1958-59 had not been assessed. The respondent contended that the Incom...
Yogiraj Charity Trust Vs. Commissioner of Income-Tax, New Delhi [1976] INSC 90 (30 March 1976)

Judgement Date : 30 Mar 1976

Citation : 1976 Latest Caselaw 90 SC

Headnote :

The charitable purposes outlined in section 4(3) of the Income Act encompass the relief of the poor, education, medical assistance, and the promotion of any other objectives that serve the general public interest. However, clauses (i) and (ii) of section 4(3) specifically apply to exempt from the Ac...
State of Maharashtra Vs. Narayan Vyankatesh Deshpande [1976] INSC 91 (31 March 1976)

Judgement Date : 31 Mar 1976

Citation : 1976 Latest Caselaw 91 SC

Headnote :

The respondent, based on the sanad awarded to his ancestors by the British Government, sought compensation for certain lands located in the village of Shiramba, Taluka Koregaon, District North Satara, under section 6(2) of the Bombay Paragana and Kulkarni Watans (Abolition) Act, 1950, due to the app...
Collector of Customs & Ors Vs. Pednkar and Company (Private) Limited & ANR [1976] INSC 92 (31 March 1976)

Judgement Date : 31 Mar 1976

Citation : 1976 Latest Caselaw 92 SC

Headnote :

The initial respondent, who imports and sells sewing machines, received an import license to bring in industrial sewing machines and spare parts. After importing some items through the Bombay port, the Customs Authorities allowed the first respondent to import the remaining items via the Calcutta po...
Undavilli Nagarathnam & ANR Vs. Reddi Satyanarayana Murthi & Ors [1976]93 (1 April 1976)

Judgement Date : 01 Apr 1976

Citation : 1976 Latest Caselaw 93 SC

Headnote :

Mr. Subbarayudu had no sons. He was married to plaintiff No. 2 and had two daughters: one is plaintiff No. 1 and the other is defendant No. 4. Defendant No. 1 is the son of defendant No. 4. Mr. Subbarayudu and plaintiff No. 2 made several gifts to their daughters. In 1955, Mr. Subbarayudu executed a...
State of U.P. Vs. Poosu & ANR [1976]94 (2 April 1976)

Judgement Date : 02 Apr 1976

Citation : 1976 Latest Caselaw 94 SC

Headnote :

The High Court acquitted the accused-respondents of serious charges. Subsequently, this Court granted the State of U.P. special permission to appeal and, in accordance with Article 136 in conjunction with Article 142, issued directives for the re-arrest and detention of the accused. The accused-resp...
Union of India Vs. Om Parkash [1976]95 (2 April 1976)

Judgement Date : 02 Apr 1976

Citation : 1976 Latest Caselaw 95 SC

Headnote :

The contractor, referred to as the respondent, entered into seven contracts with the Union of India for the construction of a hospital, various buildings, and tube wells. Each contract included a clause stipulating that any disputes between the parties would be resolved by an arbitrator. The arbitra...
Indian Aluminium Cables Ltd. Vs. State of Haryana [1976]96 (2 April 1976)

Judgement Date : 02 Apr 1976

Citation : 1976 Latest Caselaw 96 SC

Headnote :

According to section 5(2)(a)(iv) of the Punjab Sales Tax Act, \"taxable turnover\" refers to the portion of a dealer\'s gross turnover during a specific period that remains after subtracting the turnover from sales made to any entity providing electrical energy to the public under a license or appro...
B.Prabhakara Rao. Vs. Desari Panakalala Rao & Ors & Ors [1976]97 (5 April 1976)

Judgement Date : 05 Apr 1976

Citation : 1976 Latest Caselaw 97 SC

Headnote :

Tribunal - If it had the authority to accept evidence beyond the timeframe specified in section 57(4).According to Rule 15 of the Andhra Pradesh State Transport Appellate Tribunal Rules of 1971, parties involved in an appeal or application are generally not permitted to present additional evidence,...
Mohatta Brothers Vs. Bharat Suryodaya Mills Co. Ltd., Ahmadabad [1976]98 (5 April 1976)

Judgement Date : 05 Apr 1976

Citation : 1976 Latest Caselaw 98 SC

Headnote :

The appellant, a registered partnership firm, served as the managing agent for the respondent. After resigning from the board of directors of the respondent company, the appellant initiated a lawsuit seeking a monetary claim based on an agreed-upon scheme. The appellant firm was composed of five par...
I.N. Subba Reddy Vs. Andhra University & Ors [1976]99 (5 April 1976)

Judgement Date : 05 Apr 1976

Citation : 1976 Latest Caselaw 99 SC

Headnote :

The appellant began his tenure at Andhra University as a Senior Lecturer in 1960 and was promoted to Professor in 1967. He entered into a service agreement with the University as mandated by the employment conditions and was confirmed in his role as Professor in October 1968. However, in October 197...
Prem Kakar Vs. State of Haryana & ANR [1976]100 (5 April 1976)

Judgement Date : 05 Apr 1976

Citation : 1976 Latest Caselaw 100 SC

Headnote :

According to section 12(5) in conjunction with section 10(1) of the Industrial Disputes Act, if the appropriate Government, after reviewing a failure report under section 12(4) from the conciliation officer, is convinced that an industrial dispute exists and warrants a reference, it may refer the ma...
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