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State of Tamil Nadu Vs. Kodaianal Motor Union (P) Ltd. [1986] INSC 100 (1 May 1986)

Judgement Date : 01 May 1986

Citation : 1986 Latest Caselaw 100 SC

Headnote :

The assessee acquired motor spare parts using \'C\' form certificates issued under the Central Sales Tax Act, 1956, intended for resale. However, instead of selling these parts, the assessees utilized them for their own purposes.The Revenue argued that since the goods purchased were not used for the...
Rajendra Prasad Mathur Vs. Karnataka University & ANR [1986] INSC 101 (1 May 1986)

Judgement Date : 01 May 1986

Citation : 1986 Latest Caselaw 101 SC

Headnote :

The eligibility criteria established by Karnataka University for admission to the first year of the Engineering Degree Course in affiliated private colleges states:\"Candidates must have successfully completed the two-year pre-university examination from the Pre-University Education Board in Bangalo...
Ram Chander Vs. Union of India & Ors [1986] INSC 102 (2 May 1986)

Judgement Date : 02 May 1986

Citation : 1986 Latest Caselaw 102 SC

Headnote :

The appellant, who worked as a Shunter in Grade \'B\', was dismissed from his position. The allegation against him was that he had committed misconduct by assaulting his direct supervisor. Since he did not attend the inquiry, the Enquiry Officer conducted the proceedings in his absence, examined wit...
Dr. H.P. Hajela Vs. N.S. Verma & Ors [1986] INSC 103 (2 May 1986)

Judgement Date : 02 May 1986

Citation : 1986 Latest Caselaw 103 SC

Headnote :

The appellant was granted extraordinary leave at the request of the Government of India to undertake a teaching assignment at the University of Aden (South Yemen), with the explicit condition that his lien on the position of Head of the Department of Zoology at a college affiliated with Kanpur Unive...
Sawai Singh Vs. State of Rajasthan [1986] INSC 104 (2 May 1986)

Judgement Date : 02 May 1986

Citation : 1986 Latest Caselaw 104 SC

Headnote :

The appellant, who served as the Superintendent of Sheep and Wool in Nagaur, was designated as the Returning Officer for the Panchayat elections at Sardi in the Panchayat Samiti of Ladnun, which took place in December 1960. On July 2, 1965, the Government of Rajasthan notified the appellant of an im...
Comhissioner of Incohe-Tax, Bombay Vs. Vanaz Engineering (P) Ltd., Bombay [1986] INSC 105 (2 May 1986)

Judgement Date : 02 May 1986

Citation : 1986 Latest Caselaw 105 SC

Headnote :

The respondent-firm (assessee) did not have a gratuity scheme in place for the years prior to 1970, but established such a scheme for the first time in mid-1970, which became effective from July 1, 1970.The respondent recorded a charge of Rs. 2,11,305 in the Profit and Loss Account, representing the...
Tulsipur Sugar Co. Ltd. Vs. Secretary to The Government of U.P. & Ors [1986] INSC 106 (2 May 1986)

Judgement Date : 02 May 1986

Citation : 1986 Latest Caselaw 106 SC

Headnote :

Section 3(1)(a) of the U.P. Sugarcane (Purchase Tax) Act, 1961 allows for the imposition of a tax on sugarcane purchases made by sugar factory owners. Meanwhile, Section 14(1) of the Act gives the State Government the authority to grant full or partial remission of the tax in the public interest, ai...
Andhra Re-Rolling Works, Hyderabad Vs. Union of India & Ors [1986] INSC 107 (5 May 1986)

Judgement Date : 05 May 1986

Citation : 1986 Latest Caselaw 107 SC

Headnote :

Item No. 26AA(i) of the First Schedule to the Central Excise and Salt Act, 1944, at the relevant time, stipulated the imposition of excise duty on various semi-finished steel products as well as all other rolled, forged, or extruded shapes and sections that were not specifically mentioned.The appell...
Mumbai Mazdoor Sabha Vs. Bennet Coleman & Company Ltd. & Ors [1986] INSC 108 (6 May 1986)

Judgement Date : 06 May 1986

Citation : 1986 Latest Caselaw 108 SC

Headnote :

Section 11 of the Maharashtra Recognition of Trade Unions and Prevention of Unfair Practices Act, 1971 states that any union with a membership of at least thirty percent of the total employees in an undertaking for the six months prior to its application may apply to the Industrial Court for registr...
Bira Kishore Naik Vs. Coal India Ltd. & Ors [1986] INSC 109 (7 May 1986)

Judgement Date : 07 May 1986

Citation : 1986 Latest Caselaw 109 SC

Headnote :

Respondent No. 4 secured a composite lease from the Government of West Bengal for the mining of coal, fire coal, and other minerals in the area known as Natundihi Pahariabera Colliery. The petitioner claims that after receiving the necessary permissions, respondent No. 4 began coal extraction in 197...
Jarnail Singh & Ors Vs. State of Punjab & Ors [1986] INSC 110 (7 May 1986)

Judgement Date : 07 May 1986

Citation : 1986 Latest Caselaw 110 SC

Headnote :

The appellants were appointed as Surveyors on various dates between December 1976 and 1977 through an employment exchange, on a strictly temporary and ad hoc basis, \"until a specified date or until regular candidates were recommended by the Board, whichever occurred later.\" One of the employment t...
Chaganti Satyanarayan & Ors Vs. State of Andhra Pradesh [1986] INSC 111 (8 May 1986)

Judgement Date : 08 May 1986

Citation : 1986 Latest Caselaw 111 SC

Headnote :

The appellants were apprehended in the morning of July 19, 1985, due to their involvement in a riot that led to loss of life and significant property damage. They were presented before the Munsiff Magistrate on July 20, 1985, and were placed in judicial custody until October 18, 1985.On October 17,...
Indian Oil Corporation Vs. Income Tax Officer, Central Circle V, Calcutta & Ors [1986] INSC 112 (8 May 1986)

Judgement Date : 08 May 1986

Citation : 1986 Latest Caselaw 112 SC

Headnote :

The assessee was a company registered under UK law, with its main business operations located in India. Throughout its existence, it was assessed under the Indian Income Tax Act of 1922.Each year, the assessee claimed deductions for certain expenses, amounting to L 1,00,000 or more, as administrativ...
Arun S/O Mahadeorao Damka Vs. Additional Inspector General of Police & ANR [1986] INSC 113 (8 May 1986)

Judgement Date : 08 May 1986

Citation : 1986 Latest Caselaw 113 SC

Headnote :

The petitioner, who had an exemplary service record, was demoted on January 4, 1985, from the position of Police Inspector to Police Sub-Inspector, with the note that this demotion would not prevent him from being considered for future promotions to Police Inspector. He submitted a comprehensive rep...
Commissioner of Income Tax, Bombay Vs. H. Holck Larsen [1986] INSC 114 (8 May 1986)

Judgement Date : 08 May 1986

Citation : 1986 Latest Caselaw 114 SC

Headnote :

The Respondent-assessee was a partner in the firm of Larsen and Toubro until 1946. On February 7th/8th, 1946, the firm was transformed into a private limited company under the same name. In exchange for his stake in the firm, the assessee received 53,486 Right shares of the company, in accordance wi...
Pakirbhai Fuiabhai Soinnki Vs. Presiding Officer & ANR [1986] INSC 115 (8 May 1986)

Judgement Date : 08 May 1986

Citation : 1986 Latest Caselaw 115 SC

Headnote :

Sub-section (3) of Section 8.33 of the Industrial Disputes Act, 1947 states that no employer shall take action against any protected workman involved in an industrial dispute while proceedings are ongoing. This includes (a) changing the workman\'s service conditions to their detriment, or (b) discha...
Om Prakash Maurya Vs. U.P. Cooperative Sugar Factories Federation, Lucknow & Ors [1986] INSC 116 (9 May 1986)

Judgement Date : 09 May 1986

Citation : 1986 Latest Caselaw 116 SC

Headnote :

In Uttar Pradesh, there are two sets of service regulations: (i) The U.P. Cooperative Societies Employees Service Regulations 1975, established by the U.P. Cooperative Institutional Authority, which was formed by the State Government through a Notification on March 4, 1978. This authority oversees t...
Harminder Singh Arora Vs. Union of India & Ors [1986] INSC 117 (9 May 1986)

Judgement Date : 09 May 1986

Citation : 1986 Latest Caselaw 117 SC

Headnote :

The appellant has been engaged in the bulk supply of milk and milk products for the past twenty years.He operates a pasteurization plant in Pune. On July 16, 1985, the officer-in-charge of the Military Farms, respondent No. 2, issued a tender notice for the supply of pure fresh buffalo and cow milk....
Controller of Estate Duty Gujarat, Ahmedabad Vs. Mrudula Nareshchandra [1986] INSC 118 (9 May 1986)

Judgement Date : 09 May 1986

Citation : 1986 Latest Caselaw 118 SC

Headnote :

N. Kanti Lal held a 28% stake in a partnership firm.According to clause (10) of the Partnership Deed, the firm would not dissolve upon the death of any partner, and the deceased partner would have no claim to the firm\'s goodwill. Following his death, the accountable person submitted the required re...
Commissioner of Income-Tax, Calcutta Vs. Biju Patnaik [1986] INSC 119 (9 May 1986)

Judgement Date : 09 May 1986

Citation : 1986 Latest Caselaw 119 SC

Headnote :

The respondent-assessee sought deductions in his tax assessments for the years 1962-63 to 1964-65 concerning interest payments on loans from Kalinga Foundation Trust and others, as well as certain dividend transactions related to shares of Kalinga Tubes, Ltd. The Income-Tax officer sent a letter to...
Smt. Dhanwanti Vs. D.D. Gupta [1986] INSC 120 (9 May 1986)

Judgement Date : 09 May 1986

Citation : 1986 Latest Caselaw 120 SC

Headnote :

The appellant, a landlady, owns a single-storey house located in Vasant Vihar, New Delhi, which was built in 1973. She rented the property to a government official after securing the necessary permission under section 21 of the Delhi Rent Control Act for a one-year term. The tenant vacated the prope...
Om Prakash Rana Vs. Swarup Singh Tomar & Ors [1986] INSC 121 (9 May 1986)

Judgement Date : 09 May 1986

Citation : 1986 Latest Caselaw 121 SC

Headnote :

Section 16-G(2)(c) of the U.P. Intermediate Education Act, 1921, along with regulations 55 to 62 in Chapter III of the associated Regulations, allows for the transfer of service for Heads of Institutions, teachers, and other staff between recognized institutions. On July 10, 1981, the State Governme...
State of Gujarat Vs. Thakor Shri Pravinsinhji Bharatsinhji & Ors [1986] INSC 122 (15 May 1986)

Judgement Date : 15 May 1986

Citation : 1986 Latest Caselaw 122 SC

Headnote :

The petitioner was once the Ruler of a former princely State that ceded to the Dominion Government in 1948. A Jagirdar, who owned a half share in a Jagir consisting of villages within that princely State, became eligible for compensation for the trees located there under the Bombay Merged Territorie...
Indo Afghan Chambers of Commerce & ANR Vs. Union of India & Ors [1986] INSC 123 (15 May 1986)

Judgement Date : 15 May 1986

Citation : 1986 Latest Caselaw 123 SC

Headnote :

The petitioner, a group of dealers involved in the sale of dry fruits in North India, who acquire dry fruits either locally or through imports, contested the issuance of additional licenses to the respondents, who are diamond exporters, under Article 32 of the Constitution.The petitioners argued tha...
Shitla Prasad Shukla Vs. State of U.P. & Ors [1986] INSC 124 (19 May 1986)

Judgement Date : 19 May 1986

Citation : 1986 Latest Caselaw 124 SC

Headnote :

The appellant, who initially served as an Assistant Teacher, began teaching Hindi in the Intermediate classes after the institution was upgraded, despite lacking the qualifications required to be appointed as a Lecturer in Hindi. Since he did not have the necessary B.A. in Sanskrit, he sought an exe...
Supdt. & Remembrancer of Legal Affairs, West Bengal Vs. Usha Ranjan Roy Choudhury & ANR [1986] INSC 125 (21 May 1986)

Judgement Date : 21 May 1986

Citation : 1986 Latest Caselaw 125 SC

Headnote :

The three accused individuals were charged with offenses under section 52 of the Army Act of 1950. Both the ordinary criminal court and the Court Martial had the authority to try these offenses concurrently. They were tried by the Judge of the Fourth Additional Special Court in Calcutta. The Trial J...
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