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 :

Based on the audit report dated January 5, 1973 revealing an embezzlement having been committed by the Respondent on 22.8.1972, a challan was presented against him on the 13th October, 1976 under Sec. 406 Penal Code for misappropriating the amounts deposited with him as a Cashier of the Tanda Badha...

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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 :

In exercise of their powers under sub-section (3) of section 5 of the Punjab Municipal Act, 1911, the State Government by its Notification dated August 2, 1976 directed inclusion, in Sunam Municipality, of eight local areas including Moranwali Gram Panchayat, which challenged the validity of the sai...

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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 alleged that there was a long standing enmity between the parties of the deceased and the appellants. There was a vacant plot of land in front of the flour mill and residence of PW. 1. The appellants started throwing rubbish on this piece of land. PW.1 and his son, the deceased, obje...

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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 :

Exercising power under section 49(2) of the Gujarat Sales Tax Act, 1969, the State Government exempted the entire tax payable on sale of goods (other than prohibited goods) by a registered dealer to an electrical undertaking, certified for the purposes by the Commissioner; if the electrical undertak...

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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 filed his Wealth Tax returns for the assessment years 1964-65 and 1965-66 on March 18, 1971, while he was required by section D 14(1) of the Act to file the return for the assessment year 1964-65 on or before June 30, 1964 and the return for the assessment year 1965-66 on or...

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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 :

As part of a measure to mop up unaccounted money on which no income tax had been paid, an incentive scheme was prepared by the Government under which a person disclosing such income was required to pay a specified rate of tax without attracting the penal provisions of the Income Tax Act. Section 68...

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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 of a firm of Solicitors at Calcutta and they had been engaged by a German Corporation to act on its behalf in three suits pending before the High Court at Calcutta. A firm of Solicitors in London, namely M/s. Ashurst, Morris, Crisp & Co., which was also acting on beha...

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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 brother's sons of Respondent No. 3. These respondents commenced an action for ejectment of the appellant from a shop under section 11(1)(c) & (d) of the Bihar Buildings (Lease, Rent and Eviction) Control Act, 1947, alleging that the respondents in good faith requi...

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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 was the Karnavan of Mapilla Marumakkathayam Tarawad registered as impartible within the meaning of section 20(1) of the Mapilla Marumakkathayam Act, 1939 was assessed to wealth tax on the net wealth of his Tarawad in the capacity of an individual under section 3 of the Wealth Tax Ac...

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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 for the posts of Tehsildars in the State of U.P. was to be made by promotion from amongst various sources such as Naib Tehsildars, Peshkars of the Kumaon Division, Kanungos, Kanungo Inspectors or Instructors and Sadar Kanungos as per the procedure laid down in rules known as Uttar Prad...

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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 filed a suit for recovery of certain amounts due from the first respondent company. By the time the suit came up for hearing the first respondent company was superseded and an Administrator was appointed. The suit was compromised and a consent decree was passed, the company being held...

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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 :

Respondent Kalki alias Kali and her husband Amara (along with four other co-accused) were charged, convicted under section 302 I.P.C. and sentenced to life imprisonment. While Kalki was also convicted and sentenced under section 148 I.P.C. for two years' rigorous imprisonment, the other five...

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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 assessee an existing company under the Companies Act, 1956 had neither any share capital nor distributed any dividend to its members and its entire income was expended for fulfilment of its objects, which were the promotion, protection and development of trade, commerce and industry i...

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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 the appeals were convicted of certain offences by two District Judges.' By the time the appeals went up for hearing to the High Court, the appointment of the two District Judges was quashed by this Court as being in violation of Article 233 of the Constitution. The appe...

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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 :

On knowing that the High Court had dismissed his appeal on the ground that his Advocate was not present in the Court when the matter was taken up for hearing the appellant moved an application for the recall of the order dismissing the appeal and for permission to participate in the hearing of the a...

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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 with the respondent as Salesman at its Delhi Sales Depot on a salary of Rs. 520/- per month from 8th December, 1973. His service was abruptly terminated by letter dated 12th October, 1974 with effect from 19th October, 1974. Consequent upon his termination, an industrial d...

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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, along with another accused was convicted by the Additional Session Judge for the murder of two young children and sentenced to death. Their conviction and sentence were confirmed by the High Court. The Special Leave Petitions filed by them against their conviction and sentence were d...

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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 provides that upon the issue of a notification under section 3(1) of the Act every proceeding pending before any court or authority, whether of the first instance or of appeal shall, on an order being pa...

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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 income derived by the Bar Council of Maharashtra from securities (interest) and other income by way of enrollment fees during the accounting periods relevant to the assessment years 1962-63,1963-64,1964-65 was subjected to tax by the Income Tax Officer. Since the Central Government had accorded...

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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 practising Advocate appeared for the petitioner in a petition under the Rent Act. When the case was called out for hearing, the Judge noticed that the petitioner had not paid the process fee, as a result of which the summons could not be issued to the respondent. The Judge, proceeded...

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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 :

On the death of his father which took place on September 29, 1964 the respondent filed a statement of account under the Estate Duty Act of the estate passing on the death of the deceased. The estate duty payable in respect of the estate in question was determined at Rs. 3,37,543.40 by the Assistant...

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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 incorporated as a Private Limited Company in March, 1947 with G as its Managing Director and it took over the business of the trading company carried on by 'D' in Delhi. D was the brother-in-law of G and was placed in charge of the management of the business of the Delhi Bra...

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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 person from Pakistan, was allotted more than 60 standard acres of land. Out of this land he made an oral gift of some land in lieu of maintenance to his wife, respondent No. 4, who sold that land to the appellants. In the proceedings for declaration of the surplus ar...

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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 respondent-landlord filed two eviction suits for recovery of possession of a non-residential building which were in occupation of a firm Goraldas Parmanand and the appellant-tenant. The portion occupied by the appellant including the frontage was 7x22. In the view of the fact that the landlord o...

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