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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...
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

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

Judgement Date : 15 Jul 1986

Citation : 1986 Latest Caselaw 127 SC

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...
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

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...
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...
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

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...
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

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...
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

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...
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...
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

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...
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...
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

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

Judgement Date : 16 Jul 1986

Citation : 1986 Latest Caselaw 137 SC

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...
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...
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

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...
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

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...
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

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...
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...
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

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...
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...
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

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...
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

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...
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

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...
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

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...
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...
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

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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