Caselaw | Supreme Court Judgements of july 1986

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Atul Glass Industries (Pvt) Ltd. Vs. Collector of Central Excise [1986] INSC 126 (10 July 1986)

Judgement Date : 10 Jul 1986

Citation : 1986 Latest Caselaw 126 SC

Central Excises and Salt Act, 1944
Customs Tariff Act, 1975

Indian Aluminium Cables Ltd. Vs. Union of India & Ors [1985] INSC140 (27 May 1985)
Delhi Cloth and General Mills Co. Ltd. Vs. State of Rajasthan & Ors [1980] INSC 113 (8 May 1980)
Geep Flashlight Industries Ltd. Vs. Union of India & Ors [1976] INSC 267 (28 October 1976)

Headnote :

The appellant is engaged in the business of manufacturing and selling glass mirrors. Prior to March 1, 1979, glass mirrors were exempt from duty because they were made from glass that had already been taxed. However, this exemption was revoked on March 1, 1979, and the term \'other glass and glass w...

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Bansi Lal & Ors Vs. Laxman Singh [1986] INSC 127 (15 July 1986)

Judgement Date : 15 Jul 1986

Citation : 1986 Latest Caselaw 127 SC

Criminal Procedure Code, 1973
CrPC Section 423. Warrant for levy of fine issued by a court in any territory to which this Code does not extend
Indian Penal Code, 1860 (IPC)
IPC Section 34. Acts done by several persons in furtherance of common intention

Headnote :

The appellants were acquitted by the Court of Additional Sessions Judge of a murder charge under section 302 in conjunction with section 34 of the Indian Penal Code, as they were given the benefit of the doubt after the trial.The respondent, who is the son of the deceased victim, filed a criminal re...

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Dishergarh Power Supply Company Ltd., Calcutta & ANR Vs. Workmen of Dishergarh Supply Co. Ltd. & Ors [1986] INSC 128 (15 July 1986)

Judgement Date : 15 Jul 1986

Citation : 1986 Latest Caselaw 128 SC

Industrial Disputes Act, 1947
Payment of Bonus Act, 1965

Headnote :

A disagreement concerning the bonuses owed to the workers of the two appellant companies for the fiscal year 1971-72 was brought to conciliation under section 12(1) of the Industrial Disputes Act, 1947. The workers argued before the Conciliation Officer that they were entitled to a bonus equivalent...

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Bajrang Gopilal Gajabi Vs. M.N. Balkundri & Ors [1986] INSC 129 (15 July 1986)

Judgement Date : 15 Jul 1986

Citation : 1986 Latest Caselaw 129 SC

Headnote :

In its order dated April 8, 1971, the court dismissed the writ petition filed by the appellant, which challenged the findings of the appellate and revisional orders issued by the Collector of Central Excise in Bombay and the Government of India. These orders determined that the appellant had been co...

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Union of India Vs. Rajeswari and Co, & Ors [1986] INSC 130 (15 July 1986)

Judgement Date : 15 Jul 1986

Citation : 1986 Latest Caselaw 130 SC

Constitution of India
Section 53. TPA, Fraudulent transfer.
Transfer of Property Act, 1882

Headnote :

A public limited company, which was operating at a loss, learned of the Department\'s proposal to reopen its income tax assessments for previous years. In response, it sold its assets to a partner firm and used the proceeds to settle debts owed to various creditors, leaving nothing to cover the comp...

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C.I.T. (Central), Madras Vs. Canara Workshops (P) Ltd., Kodialball, Mangalore [1986] INSC 131 (15 July 1986)

Judgement Date : 15 Jul 1986

Citation : 1986 Latest Caselaw 131 SC

Income Tax Act, 1961

Headnote :

The company under assessment is involved in the production of automobile spare parts. In the fiscal year relevant to the assessment year 1966-67, the company also began manufacturing alloy steels. Both sectors are listed in the Fifth Schedule of the Income Tax Act, 1961.During the previous years rel...

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Commissioner of Agricultural Income-Tax, Trivandrum Vs. Kerala Estate Mooriad Chalapuram [1986] INSC 132 (15 July 1986)

Judgement Date : 15 Jul 1986

Citation : 1986 Latest Caselaw 132 SC

Income Tax Act, 1961

Headnote :

The Kerala Agricultural Income Tax Act of 1950 establishes a tax on agricultural income within the State of Kerala. Section 5 outlines the deductions applicable when calculating agricultural income, specifically mentioning clauses (e), (g), (h), and (i), which pertain to interest paid by the taxpaye...

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Commissioner of Income-Tax, Delhi Vs. Mahalaxmi Sugar Mills Co. Ltd. [1986] INSC 133 (15 July 1986)

Judgement Date : 15 Jul 1986

Citation : 1986 Latest Caselaw 133 SC

Headnote :

The respondent assessee is a publicly traded company engaged in the manufacturing and sale of sugar.In the assessment years 1956-57 and 1957-58, the company also owned shares in the Premier Sugar Mills and Distillery Co. Ltd., located in Mardan, West Pakistan, which was also involved in the manufact...

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Central Provinces Manganese Ore Co. Ltd. Vs. Commissioner of Income Tax [1986] INSC 134 (15 July 1986)

Judgement Date : 15 Jul 1986

Citation : 1986 Latest Caselaw 134 SC

Income-tax Rules, 1962

Headnote :

In cases where an assessee fails to submit their income-tax return within the designated timeframe or does not submit it at all, subsection (8) of section 139 of the Income-tax Act, 1961, as it was at that time, stipulated the imposition of interest on the assessee. The second proviso of that subsec...

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C.I.T. Bombay City Vs. Bombay Burmah Trading Corporation, Bombay [1986] INSC 135 (16 July 1986)

Judgement Date : 16 Jul 1986

Citation : 1986 Latest Caselaw 135 SC

Headnote :

The assessee company, which operates in the timber trade both in India and internationally, entered into forest lease agreements with the Government of Burma. These contracts allowed the company to fell teak trees, convert them into logs, and remove them after paying a royalty. The initial leases we...

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Commissioner of Wealth Tax. Kanpur Vs. Chander Sen [1986] INSC 136 (16 July 1986)

Judgement Date : 16 Jul 1986

Citation : 1986 Latest Caselaw 136 SC

Hindu Succession Act, 1956
Income Tax Act, 1961
Indian Succession Act, 1925
Wealth Tax Act, 1957

Headnote :

Rangi Lal and his son Chander Sen formed a Hindu undivided family (HUF) that owned some immovable property and operated a family business. Following a partial partition, the HUF business was divided between them, and they continued to run it as partners, while the family house property remained join...

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Madras Marine & Co. Vs. State of Madras [1986] INSC 137 (16 July 1986)

Judgement Date : 16 Jul 1986

Citation : 1986 Latest Caselaw 137 SC

Andhra Pradesh General Sales Tax Act, 1957
Central Sales Tax Act, 1956
Constitution of India
Customs Act, 1962
Tamil Nadu General Sales Tax Act, 1959

Headnote :

The appellant company involved in Civil Appeal No. 642 of 1974 operated as a ship chandler, importing goods from abroad and storing them in a bonded warehouse in accordance with the provisions of the Customs Act, 1962. This warehouse was jointly controlled by the Customs Department and the importers...

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Kirti Bhusan Singh Vs. State of Bihar & Ors [1986] INSC 138 (16 July 1986)

Judgement Date : 09 Jul 1986

Citation : 1986 Latest Caselaw 138 SC

Headnote :

The appellant worked as a clerk in the Excise Department of the State of Bihar. During a disciplinary proceeding against him, the Inquiring Officer determined that six out of the seventeen charges brought against him were substantiated and submitted his report on November 9, 1960. The Excise Commiss...

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Anchor Pressings (P) Ltd. Vs. Commissioner of Income Tax, U.P. & Ors [1986] INSC 139 (16 July 1986)

Judgement Date : 16 Jul 1986

Citation : 1986 Latest Caselaw 139 SC

Code of Civil Procedure, 1908 (CPC)
Income Tax Act, 1961
Super Profits Tax Act, 1963

Headnote :

Section 84 (now renumbered as s. 80J) of the Income-tax Act, 1961, as it was at the relevant time, stated that an assessee would not be liable to pay income tax on profits and gains from an industrial undertaking covered by the section, provided that these did not exceed six percent per annum of the...

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Madnani Development Corpn. (P) Ltd. Vs. Commissioner of Income-Tax, Orissa [1986] INSC 140 (16 July 1986)

Judgement Date : 16 Jul 1986

Citation : 1986 Latest Caselaw 140 SC

Income Tax Act, 1961

Headnote :

The assessee-company, while operating as a contractor, entered into a contract with the Railway Administration to perform earthwork necessary for the construction of a new railway yard. To facilitate this, the assessee acquired two parcels of land for a total expenditure of Rs.68,241. After completi...

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Commissioner of Income-Tax, U.P. Vs. Laxmi Sugar & Oil Mills Ltd. [1986] INSC 141 (16 July 1986)

Judgement Date : 16 Jul 1986

Citation : 1986 Latest Caselaw 141 SC

Super Profits Tax Act, 1963

Headnote :

For the assessment years 1961-62 and 1962-63, the respondent taxpayer recorded debits of Rs. 5,40,000 and Rs. 2,76,000 in its profit and loss account for the respective previous years. These amounts were debited on the basis that they represented the taxpayer\'s liabilities for the additional cane p...

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Patnaik & Co. Ltd. Vs. The Commissioner of Income Tax, Orissa [1986] INSC 142 (16 July 1986)

Judgement Date : 16 Jul 1986

Citation : 1986 Latest Caselaw 142 SC

Headnote :

The taxpayer is engaged in the automobile industry and also sells spare motor parts. For the assessment year 1963-64, the taxpayer reported a loss of Rs.53,650 from the sale of its subscriptions to the Orissa Government Loan 1972. The taxpayer argued that this loss was a revenue loss and should be d...

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Jagdish Sugar Mills Ltd. Vs. The C.I.T Lucknow [1986] INSC 143 (16 July 1986)

Judgement Date : 16 Jul 1986

Citation : 1986 Latest Caselaw 143 SC

Code of Civil Procedure, 1908 (CPC)
Income Tax Act, 1961

Headnote :

Section 279 of the U.P. Zamindari Abolition and Land Reforms Act outlines the methods for recovering land revenue arrears. According to Rule 281 of the Act\'s Rules, the Collector is empowered to auction the attached immovable property of a defaulter, with the sale requiring confirmation by the Comm...

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M.C.T. Muthiah & ANR Vs. The Controller of Estate Duty, Madras [1986] INSC 144 (17 July 1986)

Judgement Date : 17 Jul 1986

Citation : 1986 Latest Caselaw 144 SC

Headnote :

The deceased was the head of a Hindu undivided family.He had two sons. He placed his first son for adoption with his separated paternal uncle, while he remained joint with his second son throughout his life. He took out a personal accident insurance policy with an insurance company and named his fir...

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Commissioner of Income Tax, Bihar, Patna Vs. Amar Singh Gowamal & Sons, Jharia, Dhanbad [1986] INSC 145 (17 July 1986)

Judgement Date : 17 Jul 1986

Citation : 1986 Latest Caselaw 145 SC

Income Tax Act, 1961

Headnote :

The respondent-assessee firm was established in 1945 under the Indian Income Tax Act of 1922, with its registration valid until the assessment year 1961-62. On November 8, 1961, the final day of the previous year relevant to the assessment year 1962-63, the firm underwent a change in its constitutio...

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Commissioner of Income Tax, Haryana,Himachal Pradesh & Delh Vs. Tarsem Kumar & ANR [1986] INSC 146 (17 July 1986)

Judgement Date : 17 Jul 1986

Citation : 1986 Latest Caselaw 146 SC

Customs Act, 1962
Income Tax Act, 1961

Headnote :

On August 23, 1970, while the respondent was driving a car, reportedly belonging to his brother, from Ambala to Batala, he was intercepted by a Customs officer near the Beas River. The officer forcibly took him and the driver, Gurunam Singh, to the Customs House in Amritsar. Both the respondent and...

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Sterling Foods, A Partnership Firm Represented by Itspartne Vs. The State of Karnataka & ANR [1986] INSC 147 (21 July 1986)

Judgement Date : 21 Jul 1986

Citation : 1986 Latest Caselaw 147 SC

Central Sales Tax Act, 1956
Karnataka Sales Tax Act, 1957

Headnote :

The appellants are a partnership engaged in the business of trading shrimps, prawns, lobsters, and other seafood products. They are registered as dealers under both the Karnataka Sales Tax Act, 1957, and the Central Sales Tax Act, 1956. In the course of their operations, the appellants purchase shri...

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Dinesh Kumar & Ors Vs. Motilal Nehru Medical College, Allahabad & Ors 13 [1986] INSC 148 (21 July 1986)

Judgement Date : 21 Jul 1986

Citation : 1986 Latest Caselaw 148 SC

Constitution of India
Indian Medical Council Act, 1956

Headnote :

In its primary ruling on June 22, 1384, the Court established a maximum limit of 70 percent for the reservation of seats in medical colleges within the State for MBBS and BDS course admissions. The remaining 30 percent of open seats, available for students from across India regardless of their State...

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Bachan Singh & ANR Vs. Chhotu Ram & Ors [1986] INSC 149 (23 July 1986)

Judgement Date : 23 Jul 1986

Citation : 1986 Latest Caselaw 149 SC

Headnote :

In Civil Appeal No. 639 of 1985, the respondents asserted their right to possess property that was sold by Nathu on November 22, 1972, through pre-emption, arguing that they had superior rights as the sons of Nathu\'s father\'s brother, as outlined in Section 15(1)(a) THIRDLY of the Punjab Pre-empti...

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State Government Pensioners' Association & Ors Vs. State of Andhra Pradesh [1986] INSC 150 (25 July 1986)

Judgement Date : 25 Jul 1986

Citation : 1986 Latest Caselaw 150 SC

Constitution of India

Headnote :

The Government Order No. 88, issued on March 26, 1980, stipulated that retirement gratuity could be calculated as one-third of the salary received at the time of retirement for every six months of service, with a maximum limit of 20 months\' pay, capped at Rs. 30,000.This order regarding gratuity wa...

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Commissioner of Income-Tax, West Bengal, Calcutta Vs. Hindustan Housing & Land Development Trust Limited [1986] INSC 151 (29 July 1986)

Judgement Date : 29 Jul 1986

Citation : 1986 Latest Caselaw 151 SC

Headnote :

While the State\'s appeal regarding an arbitrator\'s award from July 29, 1955, which increased the original compensation amount, was ongoing, the Government deposited the additional funds. The assessee was allowed to withdraw this amount on May 9, 1956, upon providing security. During the assessment...

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Commissioner of Income Tax, Kanpur Vs. The Elgin Mills Ltd., Kanpur [1986] INSC 152 (31 July 1986)

Judgement Date : 31 Jul 1986

Citation : 1986 Latest Caselaw 152 SC

Companies (Profits) Surtax Act, 1964
Super Profits Tax Act, 1963

Headnote :

In Civil Appeal No. 1665 of 1974, a conflict emerged between the respondent-assessee and the Revenue concerning the calculation of \"standard deductions\" as per the Companies Profits (Surtax) Act, 1964. The respondent-assessee argued that three specific amounts related to (a) investment reserve, (b...

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Commissioner of Income Tax, Kanpur Vs. Saran Engineering Co. Ltd. [1986] INSC 153 (31 July 1986)

Judgement Date : 31 Jul 1986

Citation : 1986 Latest Caselaw 153 SC

Super Profits Tax Act, 1963

Headnote :

In CA 1546 of 1974, M/s British India Corporation Ltd. sought to include various reservesâ€”such as Capital Reserve, Stocks and Stores Reserves, Bad and Doubtful Debts Reserves, Obsolescence Reserve, Loans and Insurance Reserve, Investment Reserve, and Forfeited Moneys Reservesâ€”as \"standard deduc...

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