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State of Kerala Vs. M/S. Vijaya Stores [1978] INSC 153 (1 September 1978)

Judgement Date : 01 Sep 1978

Citation : 1978 Latest Caselaw 153 SC

Headnote :

The Sales Tax officer added 10% to the admitted turnover based on the finding that 50% of the transactions noted in a rough notebook, which were seized by the Inspecting officer from the firm\'s Head office, were not recorded in the regular books of accounts maintained by the assessee.Upon appeal, t...
Sadhu Singh (Deceased) & Ors Vs. Union of India & Ors [1978] INSC 154 (2 September 1978)

Judgement Date : 02 Sep 1978

Citation : 1978 Latest Caselaw 154 SC

Headnote :

The individual in question, a displaced person from West Pakistan, was assigned a specific piece of land in India and granted possession of it. During the consolidation of holdings in 1960, the Consolidation Officer included approximately 13 acres of this land in the Custodian\'s area. After the res...
D. Nataraja Mudallar Vs. State Transport Authority, Madras [1978] INSC 155 (6 September 1978)

Judgement Date : 06 Sep 1978

Citation : 1978 Latest Caselaw 155 SC

Headnote :

The appellant operated a luxury coach for public service under a permit issued in 1971 for five years in Tamil Nadu. He sought to renew the permit two months before it expired, but the State Transport Authority denied the request, citing that the services provided by public sector undertakings were...
Porritts & Spencer (Asia) Ltd. A Vs. State of Haryana [1978] INSC 156 (6 September 1978)

Judgement Date : 06 Sep 1978

Citation : 1978 Latest Caselaw 156 SC

Headnote :

The assessing authorities determined that the \'any felts\' produced by the appellant assessee did not qualify as \'textiles\' as defined in Item 30 of Schedule \'B\' of the Punjab General Sales Tax Act, 1318. This conclusion was subsequently upheld by the Tribunal and later confirmed by the High Co...
Hindustan Tin Works Pvt. Ltd. Vs. Employees of Hindustan Tin Works Pvt. Ltd. [1978] INSC 157 (7 September 1978)

Judgement Date : 07 Sep 1978

Citation : 1978 Latest Caselaw 157 SC

Headnote :

Awarding full or partial back wages - Principles for determining an employee\'s financial capacity to pay back wages may influence the decision to not award full back wages. The management (Appellant) laid off 56 workers, citing a lack of raw materials to fully utilize the installed capacity, power...
Northern India Caterers (India) Ltd. Vs. Lt. Governor of Delhi [1978] INSC 158 (7 September 1978)

Judgement Date : 07 Sep 1978

Citation : 1978 Latest Caselaw 158 SC

Headnote :

The appellant operates a hotel that serves meals to both guests and non-guests in its restaurant.The sales tax authorities classified a part of the revenue as income from food sales and imposed a tax. The High Court upheld the sales tax authorities\' position.The issue at hand was whether the transa...
Maulana Shamsuddin Vs. Khushi Lal & Ors [1978] INSC 159 (8 September 1978)

Judgement Date : 08 Sep 1978

Citation : 1978 Latest Caselaw 159 SC

Headnote :

The appellant was a Muafidar of the contested land in the former Bhopal State, while the first respondent was a tenant who cultivated that land. When the M.P. Land Revenue Code of 1959 came into effect, the first respondent asserted that the appellant, as the occupant of the land according to Sectio...
Union of India Vs. City Municipal Council, Bellary [1978] INSC 160 (8 September 1978)

Judgement Date : 08 Sep 1978

Citation : 1978 Latest Caselaw 160 SC

Headnote :

On February 14, 1929, a notification was issued under section 135 of the Indian Railways Act, 1890, allowing the Bellary Municipal Council to impose and collect municipal taxes on railway property owned by the former Madras & Southern Mahratta Railway Company, which was a private entity. The Municip...
Rt. Rev. Magr. Mark Netto Vs. Govt. of Kerala & Ors [1978] INSC 161 (11 September 1978)

Judgement Date : 11 Sep 1978

Citation : 1978 Latest Caselaw 161 SC

Headnote :

The appellant established a High School in 1947 primarily to serve the students of the Christian community, with the necessary approval from the Government of Travancore.Until the end of the 1971-72 academic year, the school only admitted boys. In the following year, the management built facilities...
Basti Sugar Mills Co. Ltd. Vs. State of U.P. & ANR [1978] INSC 162 (11 September 1978)

Judgement Date : 11 Sep 1978

Citation : 1978 Latest Caselaw 162 SC

Headnote :

The appellant operates two sugar factories located in different areas, among approximately 71 such factories in Uttar Pradesh (U.P.). The sugar industry significantly contributes to the economy of U.P., and sugar is classified as an essential commodity. Consequently, these factories and the workforc...
Union of India & ANR Vs. Swadeshi Cotton Mills & ANR [1978] INSC 163 (12 September 1978)

Judgement Date : 12 Sep 1978

Citation : 1978 Latest Caselaw 163 SC

Headnote :

The Company Law Board, in its order dated December 17, 1977, appointed several additional directors alongside the existing directors of the respondent company, pursuant to section 408(1) of the Companies Act, 1956. This decision was made because the Board believed that the company\'s affairs were be...
S. P. Kohli, Civil Surgeon, Ferozepur Vs. High Court of Punjab & Haryana [1978] INSC 164 (12 September 1978)

Judgement Date : 12 Sep 1978

Citation : 1978 Latest Caselaw 164 SC

Headnote :

In relation to the offenses under Sections 302 and 376, the Police sought a medical opinion regarding (1) the nature of the injuries on the accused, (2) the accused\'s ability to engage in sexual intercourse, and (3) whether the accused had engaged in sexual intercourse within the last 24-28 hours,...
K. M. Mani Vs. P. J. Antony & Ors [1978] INSC 165 (12 September 1978)

Judgement Date : 12 Sep 1978

Citation : 1978 Latest Caselaw 165 SC

Headnote :

Section 123(7) of the Representation of the People Act, 1951 states that it is considered a corrupt practice for a candidate to obtain or procure any assistance (other than votes) from any government employee to enhance their election prospects.In Civil Appeal No. 99 of 1978, the appellant, who was...
Ahaji C. H. Mohammad Koya Vs. T. K. S. M. A. Muthukoya [1978] INSC 166 (12 September 1978)

Judgement Date : 12 Sep 1978

Citation : 1978 Latest Caselaw 166 SC

Headnote :

In the March 1977 General Election for the Legislative Assembly of Kerala, the petitioner and the appellant were candidates contesting in the Malappuram constituency. The appellant won the election with 56,276 votes, defeating the petitioner, who received 39,362 votes. The petitioner subsequently fi...
Mahant Sri Srinivas Ramnuj Das, Mahant of Emar Math, Puri Vs. The Agricultural Income Tax Officer, Puri & ANR [1978] INSC 167 (12 September 1978)

Judgement Date : 12 Sep 1978

Citation : 1978 Latest Caselaw 167 SC

Headnote :

The appellant serves as the Mahant of Emhar Math in Puri, an ancient Public Hindu Religious Trust. As a trustee, the appellant has been assessed as an \"individual\" under the Orissa Agricultural Income Tax Act, 1947, for the assessment years 1948-49 to 1967-68 concerning income generated from agric...
Sentinel Rolling Shutters & Engineering Co. (P) Ltd. Vs. Commissioner of Sales Tax, Maharashtra [1978] INSC 168 (12 September 1978)

Judgement Date : 12 Sep 1978

Citation : 1978 Latest Caselaw 168 SC

Headnote :

The appellant taxpayer entered into a contract on June 28, 1972, for the fabrication, supply, erection, and installation of Sentinel\'s Pull and Push type and Reduction Gear type rolling shutters in sheds Nos. 3 and 4 of the Sidheshwar Sahakari Sakar Karkhana, owned by M/s. C. M. Shah & Co. (P) Ltd,...
Oriental Gas Co. Ltd. & Ors Vs. State of West Bengal [1978] INSC 169 (12 September 1978)

Judgement Date : 12 Sep 1978

Citation : 1978 Latest Caselaw 169 SC

Headnote :

In 1958, the West Bengal Government, believing that the appellant company, which held a monopoly on gas supply in Calcutta, was neglecting consumer interests, established a Committee to investigate the inadequate gas supply situation in Calcutta and propose corrective actions, including assessing th...
Morcha Vs. The State of Rajasthan [1978] INSC 170 (13 September 1978)

Judgement Date : 13 Sep 1978

Citation : 1978 Latest Caselaw 170 SC

Headnote :

The appellant faced charges and was tried for the offense under Section 302 of the Indian Penal Code (I.P.C.) for the murder of his wife.The Sessions Judge, after reviewing the evidence presented in the case, including the direct testimonies of Mst. Jelki (PW 3) and Mst. Modan (PW 8), concluded that...
Tamal Lahiri Vs. Kumar P.N. Tagore [1978] INSC 171 (13 September 1978)

Judgement Date : 13 Sep 1978

Citation : 1978 Latest Caselaw 171 SC

Headnote :

A notice dated 5-12-67 was issued to the respondent, instructing him to remove a culvert that he had constructed without the Municipality\'s permission, which was causing obstruction or encroachment on the main municipal drain. He was given 15 days from the date of receipt of the notice to comply. S...
Jaswant Singh Vs. State (Delhi Admn.) [1978] INSC 172 (14 September 1978)

Judgement Date : 14 Sep 1978

Citation : 1978 Latest Caselaw 172 SC

Headnote :

The appellant was charged with murder under section 302 of the Indian Penal Code for allegedly causing his wife\'s death by dousing her in kerosene and igniting her clothing. The Additional Sessions Judge convicted him based on the dying declaration of the victim, which was supported by circumstanti...
Municipal Corporation For The City of Poona Vs. Bijlee Products (India) Ltd. [1978] INSC 173 (14 September 1978)

Judgement Date : 14 Sep 1978

Citation : 1978 Latest Caselaw 173 SC

Headnote :

In 1957, the appellant Corporation invited applications for the allocation of plots in the industrial estate, assuring that no octroi duty would be imposed for a period of 12 years, as stipulated in rule 62-B. This assurance was explicitly included in a clause at item (B) of the conveyances executed...
Chandrakant Saha & Ors Vs. Union of India & Ors [1978] INSC 174 (14 September 1978)

Judgement Date : 14 Sep 1978

Citation : 1978 Latest Caselaw 174 SC

Headnote :

The Rice Milling Industry (Regulation) Act was enacted in 1958 with the aim of safeguarding and supporting the traditional hand-pounding rice industry, thereby providing ample employment opportunities for the rural population and facilitating the modernization of conventional rice mills to enhance t...
Lilly Kurian Vs. Sr. Lewina & Ors [1978] INSC 175 (15 September 1978)

Judgement Date : 15 Sep 1978

Citation : 1978 Latest Caselaw 175 SC

Headnote :

The Appellant was appointed as the Principal of St. Joseph Training College for Women in Ernakulam in 1957. In October 1969, an unfortunate incident occurred involving the Appellant and Rajaratnam, a lecturer at the College who was on deputation from the Government. Following a complaint from Rajara...
Tuka Ram & ANR Vs. State of Maharashtra [1978] INSC 176 (15 September 1978)

Judgement Date : 15 Sep 1978

Citation : 1978 Latest Caselaw 176 SC

Headnote :

The prosecution claimed that appellant No. 1, a Police Head Constable, and appellant No. 2, a Police Constable associated with the Desai Gunj Police Station, raped Mathura (P.W. 1) within the police station. Mathura, who lost her parents in childhood, lived with her brother Gama, and both worked as...
Gobind Singh Vs. Shanti Sarup [1978] INSC 177 (15 September 1978)

Judgement Date : 15 Sep 1978

Citation : 1978 Latest Caselaw 177 SC

Headnote :

A complaint was filed by a partner of Punjab Oil Mills against the appellant, who had been operating a bakery in premises rented from the Mills. The complaint stated that the appellant had built an oven and a chimney, which were deemed a nuisance under Section 133 of the Criminal Procedure Code. Aft...
M. A. Kochu Devassy Vs. State of Kerala [1978] INSC 178 (15 September 1978)

Judgement Date : 15 Sep 1978

Citation : 1978 Latest Caselaw 178 SC

Headnote :

The appellants in the aforementioned case were tried and found guilty of various offenses, including those under sections 408, 465, 477, and 477A of the Indian Penal Code, 1860, in conjunction with section 5 of the Prevention of Corruption Act, 1947, by a special judge. Both appellants were part of...
Parmanand Dass Vs. State of Andhra Pradesh [1978] INSC 179 (15 September 1978)

Judgement Date : 15 Sep 1978

Citation : 1978 Latest Caselaw 179 SC

Headnote :

The Special Judge deemed the prosecution of the appellant, who faced charges for accepting illegal gratification, to be invalid because the sanction for prosecution under Section 6 of the Prevention of Corruption Act was issued by the Commissioner rather than the Standing Committee of the Hyderabad...
Markand Saroop Aggarwal & Ors Vs. M. M. Bajaj & ANR [1978] INSC 180 (15 September 1978)

Judgement Date : 15 Sep 1978

Citation : 1978 Latest Caselaw 180 SC

Headnote :

The appellants are five partners of Lido Restaurant, New Delhi and they charged 'on per head' basis in the nightly dinner-cum-cabaret programmes. A complaint was filed by the Entertainment Tax Inspector on behalf of the State, against them on the ground that they had contravened the provisio...
Chandra Bhan Singh Vs. Latafat Ullah Khan & Ors [1978] INSC 181 (19 September 1978)

Judgement Date : 19 Sep 1978

Citation : 1978 Latest Caselaw 181 SC

Headnote :

Practice and Procedure - The conduct of the parties must be considered when granting relief in a writ petition.The property in question was an undivided (composite) property owned by three brothers, one of whom passed away, and his sons moved to Pakistan. A one-third share of the property was design...
Durga Prasad Vs. Devi Charan [1978] INSC 182 (19 September 1978)

Judgement Date : 19 Sep 1978

Citation : 1978 Latest Caselaw 182 SC

Headnote :

The respondent was the adopted son of the testatrix, who created a will in 1935 stating that her properties were to be dedicated to a private temple located in her home, with this dedication lasting indefinitely. However, in 1938, she revoked the previous will and allocated part of her house and oth...
Avinder Singh Vs. State of Punjab & ANR [1978] INSC 183 (19 September 1978)

Judgement Date : 19 Sep 1978

Citation : 1978 Latest Caselaw 183 SC

Headnote :

The municipalities in Punjab are regulated by two legislative acts. The smaller municipalities are established and governed by the Punjab Municipal Act, 1911, while the larger ones are managed under the Punjab Municipal Corporation Act, 1976. For the purposes of the current petitions, the provisions...
Bhupesh Deb Gupta Vs. State of Tripura [1978] INSC 184 (22 September 1978)

Judgement Date : 22 Sep 1978

Citation : 1978 Latest Caselaw 184 SC

Headnote :

Bhupesh Deb Gupta, the initial appellant, was tried and found guilty of accepting Rs. 75/- from Nikhil Chakraborty around December 2, 1961. He was convicted of an offense under Section 161 of the Indian Penal Code and sentenced to two months of rigorous imprisonment. However, upon appeal, the High C...
Sant Ram Vs. Rajinder Lal & Ors [1978] INSC 185 (22 September 1978)

Judgement Date : 22 Sep 1978

Citation : 1978 Latest Caselaw 185 SC

Headnote :

The appellant, a harijan by birth and a cobbler by trade, had been leasing a section of a shop in Ram Bazaar Simla since 1963, paying an annual rent of Rs. 300. The landlord sought to evict the appellant under section 13 (2) (ii) (b) of the East Punjab Urban Rent Restriction Act, 1949, as applicable...
Margaret Lalita Samuel Vs. Indo Commercial Bank Ltd. [1978] INSC 186 (25 September 1978)

Judgement Date : 25 Aug 1978

Citation : 1978 Latest Caselaw 186 SC

Headnote :

The plaintiff in this case is Indo Commercial Bank Ltd., which has now been taken over and is represented by Punjab National Bank. In 1943, C. B. Samuel, the husband of the appellant-defendant, along with others, established a company named Modern Hindustan Food Products Ltd. in Poona. The company o...
Chandrasekhar Singh & Ors Vs. Siya Ram Singh & Ors [1978] INSC 187 (26 September 1978)

Judgement Date : 26 Sep 1978

Citation : 1978 Latest Caselaw 187 SC

Headnote :

In the 145 proceedings, which were converted from the 144 proceedings based on a police report dated February 29, 1968, both the appellants (second parties) and the respondents (first parties) asserted their claims to both title and possession of the disputed land, submitting supporting documents an...
State (Delhi Administration) Vs. Pali Ram [1978] INSC 188 (26 September 1978)

Judgement Date : 26 Sep 1978

Citation : 1978 Latest Caselaw 188 SC

Headnote :

Section 73 of the Indian Evidence Act states that to determine whether a writing is authored by the person it claims to be from, any writing that has been admitted or proven to the court as having been written by that individual can be compared to the writing in question, even if that signature or w...
Sutlej Cotton Mills Ltd. Vs. Commr. of Income Tax, West Bengal, Calcutta [1978] INSC 189 (27 September 1978)

Judgement Date : 27 Sep 1978

Citation : 1978 Latest Caselaw 189 SC

Headnote :

The entity operates a Cotton Mill in West Pakistan, engaged in the manufacturing and sale of cotton fabrics. For the accounting year relevant to the assessment year 1954-55, the entity reported significant profits from its West Pakistan unit. According to the official exchange rate at that time, whe...
Vyankates Dhonddeo Deshpande Vs. Sou. Kusum Dattatraya Kulkarni & Ors [1978] INSC 190 (27 September 1978)

Judgement Date : 27 Sep 1978

Citation : 1978 Latest Caselaw 190 SC

Headnote :

The father of the respondents obtained a Tagai loan from the Government to dig wells on his land, using the land as collateral. When he defaulted on the loan, the land was auctioned off through revenue recovery proceedings and was bought by the appellants. In a lawsuit for possession, the respondent...
Ratilal Bhanji Mithani Vs. The State of Maharashtra & Ors [1978] INSC 191 (28 September 1978)

Judgement Date : 28 Sep 1978

Citation : 1978 Latest Caselaw 191 SC

Headnote :

The appellant, along with six others, faced charges for engaging in a criminal conspiracy aimed at defrauding the Government of the duties owed on various contraband goods, thereby violating section 120B of the Indian Penal Code, in conjunction with section 167(81) of the Sea Customs Act of 1878 and...
Excel Wear Vs. Union of India & Ors [1978] INSC 192 (29 September 1978)

Judgement Date : 29 Sep 1978

Citation : 1978 Latest Caselaw 192 SC

Headnote :

Only the details of one petition are presented here, as they are similar to those in other petitions. Excel Wear is a partnership firm engaged in garment manufacturing for export, employing around 400 workers in its factory. The petitioners assert that the relationship between management and employe...
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