Caselaw | Supreme Court Judgements of april 1981

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State of Punjab Vs. Sarwan Singh [1981] INSC 80 (2 April 1981)

Judgement Date : 02 Apr 1981

Citation : 1981 Latest Caselaw 80 SC

Constitution of India
CrPC Section 468. Bar to taking cognizance after lapse of the period of limitation
CrPC Section 469. Commencement of the period of limitations
Indian Penal Code, 1860 (IPC)
IPC Section 406. Punishment for criminal breach of trust

Headnote :

According to the audit report dated January 5, 1973, which indicated that the Respondent committed embezzlement on August 22, 1972, a challan was filed against him on October 13, 1976, under Section 406 of the Penal Code for misappropriating funds entrusted to him as the Cashier of the Tanda Badha C...

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Atma Singh & Ors Vs. State of Punjab & Ors [1981] INSC 81 (2 April 1981)

Judgement Date : 02 Apr 1981

Citation : 1981 Latest Caselaw 81 SC

Punjab Gram Panchayat Act, 1952
Punjab Municipal Act, 1911

Headnote :

Exercising their authority under subsection (3) of section 5 of the Punjab Municipal Act, 1911, the State Government issued a Notification on August 2, 1976, which included eight local areas, including Moranwali Gram Panchayat, into the Sunam Municipality. This decision was challenged by a writ peti...

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Sone Lal & Ors Vs. State of U.P [1981] INSC 82 (3 April 1981)

Judgement Date : 03 Apr 1981

Citation : 1981 Latest Caselaw 82 SC

Indian Penal Code, 1860 (IPC)
IPC Section 148. Rioting, armed with deadly weapon
IPC Section 149. Every member of unlawful assembly guilty of offence committed in prosecution of common object

Headnote :

The prosecution claimed that there was a longstanding hostility between the deceased\'s party and the appellants. A vacant plot of land located in front of the flour mill and the residence of PW. 1 became a point of contention when the appellants began dumping garbage there. PW. 1 and his son, the d...

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Hindustan Brown Boveri Ltd. Vs. State of Gujarat [1981] INSC 83 (7 April 1981)

Judgement Date : 07 Apr 1981

Citation : 1981 Latest Caselaw 83 SC

Bombay Sales Tax Act, 1959
Gujarat Sales Tax Act, 1969

Headnote :

The State Government, exercising its authority under section 49(2) of the Gujarat Sales Tax Act, 1969, has exempted the total tax due on the sale of goods (excluding prohibited items) by a registered dealer to an electrical undertaking, provided that the Commissioner certifies this for the purpose....

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Commissioner of Wealth Tax, Amritsar Vs. Suresh Seth [1981] INSC 84 (7 April 1981)

Judgement Date : 07 Apr 1981

Citation : 1981 Latest Caselaw 84 SC

Factories Act, 1948
Wealth Tax Act, 1957

Headnote :

The assessee-respondent submitted his Wealth Tax returns for the assessment years 1964-65 and 1965-66 on March 18, 1971, despite being required by section D 14(1) of the Act to file the return for the assessment year 1964-65 by June 30, 1964, and for the assessment year 1965-66 by June 30, 1965. The...

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Ahmed Ibrahim Sahigra Dhoraji Vs. Commissioner of Wealth Tax, Gujarat [1981] INSC 85 (7 April 1981)

Judgement Date : 07 Apr 1981

Citation : 1981 Latest Caselaw 85 SC

Wealth Tax Act, 1957

Headnote :

To address the issue of unreported income that had not been subjected to income tax, the Government introduced an incentive scheme. This scheme allowed individuals to disclose such income and pay a specified tax rate without facing penalties under the Income Tax Act. According to Section 68 of the F...

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Barendra Prasad Ray & Ors Vs. The Income Tax Officer 'A' Ward Foreign Section & Ors [1981] INSC 86 (7 April 1981)

Judgement Date : 07 Apr 1981

Citation : 1981 Latest Caselaw 86 SC

Constitution of India
Income Tax Act, 1961
Indian Partnership Act, 1932
Indian Partnership Act, 1932

Headnote :

The appellants are partners in a law firm based in Calcutta, engaged by a German corporation to represent it in three ongoing lawsuits at the High Court in Calcutta. A London law firm, M/s. Ashurst, Morris, Crisp & Co., also representing the German corporation, instructed the appellants to hire Mr....

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M.M. Quasim Vs. Manohar Lal Sharma & Ors [1981] INSC 87 (7 April 1981)

Judgement Date : 07 Apr 1981

Citation : 1981 Latest Caselaw 87 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

Respondents 1 and 2 are the sons of Respondent No. 3\'s brother. They initiated an ejectment action against the appellant from a shop under sections 11(1)(c) and (d) of the Bihar Buildings (Lease, Rent and Eviction) Control Act, 1947, claiming that they genuinely needed the shop for the first respon...

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Welath Tax Officer, Calicut Vs. C. K. Mammed Kayi [1981] INSC 88 (7 April 1981)

Judgement Date : 07 Apr 1981

Citation : 1981 Latest Caselaw 88 SC

General Clauses Act, 1897
Wealth Tax Act, 1957

Headnote :

The assessee, who served as the Karnavan of a Mapilla Marumakkathayam Tarawad recognized as impartible under section 20(1) of the Mapilla Marumakkathayam Act of 1939, was assessed for wealth tax based on the net wealth of his Tarawad as an individual under section 3 of the Wealth Tax Act.The High Co...

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State of U.P. & ANR Vs. V. Ram Gopal Shukla [1981] INSC 89 (10 April 1981)

Judgement Date : 10 Apr 1981

Citation : 1981 Latest Caselaw 89 SC

Ramesh Prasad Singh Vs. State of Bihar & Ors [1977] INSC 211 (4 November 1977)

Headnote :

The selection process for the Tehsildar positions in the State of U.P. was to be conducted through promotions from various sources, including Naib Tehsildars, Peshkars from the Kumaon Division, Kanungos, Kanungo Inspectors or Instructors, and Sadar Kanungos, following the guidelines established in t...

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Jethabhai Khatau & Co. Vs. Luxmi Narayan Cotton Mills Ltd. & Ors [1981] INSC 90 (10 April 1981)

Judgement Date : 10 Apr 1981

Citation : 1981 Latest Caselaw 90 SC

Constitution of India

Headnote :

The appellant initiated a lawsuit to recover certain amounts owed by the first respondent company. By the time the case was set for hearing, the first respondent company had been superseded, and an Administrator was appointed. The case was settled, resulting in a consent decree that held the company...

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State of Rajasthan Vs. Smt. Kalki & ANR [1981] INSC 91 (15 April 1981)

Judgement Date : 15 Apr 1981

Citation : 1981 Latest Caselaw 91 SC

Constitution of India
IPC Section 147. Punishment for rioting
IPC Section 148. Rioting, armed with deadly weapon
IPC Section 302. Punishment for murder

Headnote :

Kalki, also known as Kali, and her husband Amara, along with four other co-defendants, were charged and found guilty under section 302 of the Indian Penal Code (I.P.C.) and received life sentences.In addition, Kalki was convicted under section 148 of the I.P.C. and sentenced to two years of rigorous...

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Commissioner of Income Tax, New Delhi Vs. Federation of Indian Chambers of Commerce & Industries [1981] INSC 92 (15 April 1981)

Judgement Date : 15 Apr 1981

Citation : 1981 Latest Caselaw 92 SC

Income Tax Act, 1961

Headnote :

The respondent, an existing company under the Companies Act of 1956, did not possess any share capital nor did it distribute dividends to its members. Instead, it utilized its entire income to achieve its objectives, which focused on the promotion, protection, and development of trade, commerce, and...

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Gokaraju Rangaraju Vs. State of Andhra Pradesh [1981] INSC 93 (15 April 1981)

Judgement Date : 15 Apr 1981

Citation : 1981 Latest Caselaw 93 SC

CrPC Section 9. Court of Session
Representation of the People Act, 1951

Chandra Mohan Vs. State of Uttar Pradesh & Ors [1966] INSC 133 (8 August 1966)

Headnote :

The appellants in both cases were found guilty of certain offenses by two District Judges. However, by the time their appeals were heard in the High Court, this Court had annulled the appointments of the two District Judges, citing a violation of Article 233 of the Constitution.The appellants argued...

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Rafiq & ANR Vs. Munshilal & ANR [1981] INSC 94 (16 April 1981)

Judgement Date : 16 Apr 1981

Citation : 1981 Latest Caselaw 94 SC

Headnote :

Upon learning that the High Court had rejected his appeal due to the absence of his Advocate during the hearing, the appellant submitted a request to have the dismissal order recalled and to be allowed to participate in the appeal hearing. The High Court denied this request, indicating that the Advo...

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Mohan Lal Vs. Management of M/S Bharat Electronics Ltd. [1981] INSC 95 (21 April 1981)

Judgement Date : 21 Apr 1981

Citation : 1981 Latest Caselaw 95 SC

Headnote :

The appellant was employed as a Salesman at the respondent\'s Delhi Sales Depot, earning a monthly salary of Rs. 520/- starting from December 8, 1973. His employment was suddenly terminated via a letter dated October 12, 1974, effective from October 19, 1974. Following his termination, an industrial...

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Kuljeet Singh @ Ranga Vs. Union of India & ANR [1981] INSC 96 (21 April 1981)

Judgement Date : 21 Apr 1981

Citation : 1981 Latest Caselaw 96 SC

Constitution of India
IPC Section 34. Acts done by several persons in furtherance of common intention

Headnote :

The petitioner, together with another defendant, was found guilty by the Additional Session Judge for the murder of two young children and received a death sentence. This conviction and sentence were upheld by the High Court. The Special Leave Petitions they filed challenging their conviction and se...

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Bibi Rahmani Khatoon & Ors Vs. Harkoo Gope & Ors [1981] INSC 97 (22 April 1981)

Judgement Date : 22 Apr 1981

Citation : 1981 Latest Caselaw 97 SC

Code of Civil Procedure, 1908 (CPC)

Ram Adhar Singh Vs. Ramroop Singh & Ors [1967] INSC 242 (26 October 1967)

Headnote :

Section 4(1)(c) of the Bihar Consolidation of Holdings and Prevention of Fragmentation Act, 1956 states that once a notification is issued under section 3(1) of the Act, any ongoing proceedings in any court or authority, whether at the trial or appeal stage, shall be abated upon an order from the co...

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C.I.T. Bombay Vs. Bar Council of Maharashtra Bar Council of India Bar Council [1981] INSC 98 (22 April 1981)

Judgement Date : 22 Apr 1981

Citation : 1981 Latest Caselaw 98 SC

Advocates Act, 1961
Income Tax Act, 1961

Headnote :

The Bar Council of Maharashtra\'s income from securities (interest) and enrollment fees during the accounting periods for the assessment years 1962-63, 1963-64, and 1964-65 was taxed by the Income Tax Officer. However, the Central Government granted approval to the assessee under section 10(23A) dur...

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R.K. Garg, Advocate Vs. State of Himachal Pradesh [1981] INSC 99 (22 April 1981)

Judgement Date : 22 Apr 1981

Citation : 1981 Latest Caselaw 99 SC

Contempt of Courts Act, 1971
IPC Section 228. Intentional insult or interruption to public servant sitting in judicial proceeding

Headnote :

The appellant, a practicing Advocate, represented the petitioner in a case filed under the Rent Act. When the case was called for hearing, the Judge observed that the petitioner had failed to pay the process fee, preventing the issuance of summons to the respondent. Consequently, the Judge dismissed...

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Assistant Controller of Estate Duty & Ors Vs. Prayag Dass Agarwal [1981] INSC 100 (23 April 1981)

Judgement Date : 23 Apr 1981

Citation : 1981 Latest Caselaw 100 SC

Headnote :

Upon the passing of his father on September 29, 1964, the respondent submitted a statement of account in accordance with the Estate Duty Act regarding the estate that transferred upon the deceased\'s death. The Assistant Controller of Estate Duty in Allahabad assessed the estate duty owed for the es...

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Ganga Saran and Sons Pvt. Ltd. Calcutta Vs. Income Tax Officer & Ors [1981] INSC 101 (23 April 1981)

Judgement Date : 23 Apr 1981

Citation : 1981 Latest Caselaw 101 SC

Income Tax Act, 1961

Headnote :

The assessee was established as a Private Limited Company in March 1947, with G serving as its Managing Director. It took over the business operations of a trading company previously run by \'D\' in Delhi. D, who was G\'s brother-in-law, was appointed to manage the Delhi Branch of the assessee and r...

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Lajpat Rai & Ors Vs. State of Punjab & Ors [1981] INSC 102 (24 April 1981)

Judgement Date : 24 Apr 1981

Citation : 1981 Latest Caselaw 102 SC

Constitution of India
Punjab Security of Land Tenures Act, 1953
Punjab Security of Land Tenures Act, 1953
Punjab Security of Land Tenures Rules, 1953
Punjab Security of Land Tenures Rules, 1953
Punjab Security of Land Tenures Rules, 1956
Punjab Security of Land Tenures Rules, 1956

Headnote :

Respondent No. 3, a displaced individual from Pakistan, was granted over 60 standard acres of land. He made an oral gift of a portion of this land to his wife, Respondent No. 4, in exchange for her maintenance, and she subsequently sold that land to the appellants.During the proceedings to declare t...

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Hasmat Rai & ANR Vs. Raghunath Prasad [1981] INSC 103 (28 April 1981)

Judgement Date : 28 Apr 1981

Citation : 1981 Latest Caselaw 103 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The landlord, who is the respondent, initiated two eviction lawsuits to reclaim possession of a non-residential building currently occupied by the firm Goraldas Parmanand and the appellant-tenant. The area occupied by the appellant, including the frontage, measures 7x22. The landlord had previously...

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