Thursday, 09, May, 2024
 
 
 
Expand O P Jindal Global University
 
  
  
 
 
 
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 condition of eligibility laid down by the Karnataka University for admission to the first year of the Engineering Degree Course in the affiliated private colleges provides : "Candidates shall have passed the two year pre- university examination of the pre-university education board, Bang...
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 was employed as Shunter, Grade 'B' was removed from service. The charge against him was that he was guilty of misconduct in that he had assaulted his immediate superior. As he did not appear at the enquiry, the Enquiry Officer proceeded ex-parte and examined witnesses and f...
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 extra-ordinary leave on the request of the Government of India for being sent on a teaching assignment to the University of Aden (South Yeman) on the express condition that his lien on the post of Head of the Department of Zoology in a college affiliated to the 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 was working as Superintendent, Sheep and Wool, Nagaur was appointed as a Returning Officer to conduct Panchayat elections at Sardi in Panchayat Samiti Ladnun held in the month of December, 1960. On the 2nd of July 1965, the Government of Rajasthan informed the appellant that an inq...
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) had no gratuity scheme for the years preceding the calendar year 1970, but such a scheme was formulated for the first time in the middle of 1970 and put into operation with effect from July 1, 1970. The respondent debited to the Profit and Loss Account, a sum of Rs....
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 provides for imposition of tax on the purchase of sugarcane by the owners of sugar factories. Section 14(1) of the Act empowers the State Government to grant remission in whole or in part of the tax payable in the public interest, with a...
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 provided for levy of excise duty on various semi finished steel items and all other rolled, forged or extruded shapes and sections, not otherwise specified. The appellant converted three thousand...
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 envisages that any Union which has for the whole of the period of six calendar months immediately preceding the calendar month in which it so applies under this section a membership of not less tha...
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 obtained a composite lease for mining coal and fire coal and other minerals in respect of certain area comprising Natundihi Pahariabera Colliery from the Government of West Bengal. According to the petitioner, respondent No.4 after obtaining permission from the authorities commenced...
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 to 1977 through employment exchange on purely temporary and ad hoc basis "up to a certain date or upto the date till the regular candidates were recommended by the Board, whichever was later". One of the term...
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 arrested in the forenoon of July 19, 1985 in connection with a riot which resulted in a toll of human lives and huge destruction of property. They were produced before the Munsiff Magistrate on July 20, 1985 and were remanded to judicial custody till October 18, 1985. The poli...
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 at the relevant time was a company incorporated under the laws of the United Kingdom, and had its principal place of business in India. The assessee was all along assessed under the Indian Income Tax Act, 1922. The assessee had claimed deductions every year of certain expenses amount...
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 a brilliant record in service, was reverted on Jan. 4, 1985 from the post of Police Inspector to that of Police Sub-Inspector with the endorsement that such reversion would not disqualify him for being considered for promotion to the post of Police Inspector in future. He mad...
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, upto 1946. On 7th/8th February 1946 that firm was converted into a private limited under the same name. In consideration of his interest in the firm, the assessee was allotted 53,486 Right shares of the company, as per section 8...
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 8.33 of the Industrial Disputes Act, 1947 provides that no employer shall, during the pendency of any proceeding in respect of an industrial dispute, take action against any protected workman concerned (a) by altering, to his prejudice the conditions of service applicable to him i...
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 the State of Uttar Pradesh there are two sets of service rules (i) The U.P. Cooperative Societies Employees Service Regulations 1975 framed by the U.P. Cooperative Institutional Authority constituted by the State Government through a Notification dated March 4, 1978 as an authority for the recrui...
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 is carrying on the business of bulk supply of milk and milk products for the last twenty years. He has a plant for pasteurization at Pune. On July 16, 1985 the officer-in-charge of the Military Farms-respondent No. 2, issued tender notice for the supply of pure fresh buffalo and cow...
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 :

One N. Kanti Lal had 28% share in a partnership firm. The Partnership Deed, by cl. (10) provided that the firm shall not stand dissolved on death of any of the partners and the partner dying shall have no right whatever in the goodwill of the firm. On his death, the respondent- accountable person...
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 claimed deductions in his assessments relating to the assessment years 1962-63 to 1964-65 in respect of payments of interest on loans taken from Kalinga Foundation Trust and others and certain dividend transactions relating to the shares of Kalinga Tubes, Ltd. The Income-Tax...
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 land-lady is the owner of, a single storeyed house, at Vasant Vihar, New Delhi. It was constructed in the year 1973. The premises was let out to an official of the government after obtaining necessary permission under section 21 of the Delhi Rent Control Act for a period of one year. T...
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 and regulations 55 to 62 in Chapter III of the Regulations framed thereunder provided for the transfer of service of Head of Institutions, teachers and other employees from one recognised institution to another. The State Government pro...
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 at one time the Ruler of an erstwhile princely State which ceded to the Dominion Government in 1948. A Jagirdar, who was the owner of a half share in a Jagir of villages contained in that princely State, became entitled to compensation for the trees standing thereon under the prov...
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, an associations of dealers engaged in the business of selling dry fruit in North India, who purchase dry fruits either locally or through imports from outside India, challenged the grant of additional licences to the respondents-diamond exporters, under Article 32 of the Constitution...
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 was initially working as an Assistant Teacher started teaching Hindi in the Intermediate classes upon the institution being upgraded though he was not qualified to be appointed as a Lecturer in Hindi. As he did not possess the requisite qualification of B.A. in Sanakrit, he applied...
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 respondents-accused were charged with offences which fell within the scope of section 52 of the Army Act of 1950. The ordinary criminal court and the Court Martial both had concurrent jurisdiction to try the said offences. They were tried by the Judge presiding over the Fourth Addl. Specia...
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 carries on the business of manufacturing and selling glass mirrors. Before March 1, 1979 glass mirrors were treated as exempt from duty as they were manufactured from duty paid glass. This exemption was cancelled from March 1, 1979 and in Tariff Item 23A(4) the words 'other glass a...
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, after trial by the Court of Additional Sessions Judge on a charge of murder under s. 302 read with s. 34 of the Indian Penal Code, were acquitted giving them the benefit of doubt. The respondent, a son of the deceased victim, preferred a criminal revision petition before the High...
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 dispute regarding bonus payable to the workmen- respondents of the two companies-appellants for the year 1971-72 was referred to conciliation under section 12(1) of the Industrial Disputes Act, 1947. The workmen contended before the Conciliation officer that they were entitled to 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 :

While dismissing, by its order dated 8-4-71, the writ petition filed by the appellant challenging the findings of the appellate and revisional orders passed by the Collector of Central Excise, Bombay and the Government of India respectively holding that the appellant had been rightly assessed and ca...
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, working at a loss, having come to know of the proposal of the Department to reopen its income-tax assessments for the previous years, disposed of its assets to the respondent firm, with which it had a partnership business, and employed the proceeds in paying off the debts d...
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 assessee-company is engaged in the manufacture of autombile spares. During the previous year relevant to the assessment year 1966-67, the assessee also commenced the manufacturing of alloy steels. Both the industries are included in the Fifth Schedule to the Income Tax Act, 1961. The assessee...
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, 1950 provides for the levy of tax on agricultural income in the State of Kerala. Section 5 details the deductions to be made in computing the agricultural income. Clauses (e), (g), (h) and (i) refer to interest paid by the assessee in different kinds of cases....
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 public limited company carrying on the business of manufacturing and selling sugar. During the assessment years 1956-57 and 1957-58 the company also held shares in the Premier Sugar Mills and Distillery Co. Ltd., Mardan, West Pakistan. The Pakistan company also carrie...
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 :

Where an assessee failed to furnish the income-tax return within the prescribed period or did not furnish it at all, sub-s. (8) of s. 139 of the Income-tax Act, 1961 as it stood at the relevant time, provided for levy of interest on him. The second proviso to that sub-section empowered the Income-ta...
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, carrying on business of selling timber in India and abroad, entered into contracts in the nature of forest leases with the Government of Burma, under which it was authorised to fell teak trees, convert them into logs, and remove them after payment of royalty. These leases, whic...
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 constituted a Hindu undivided family. They had some immovable property and the family business. By a partial partition the HUF business was divided between the two and thereafter it was carried on by a partnership consisting of the two. The house property of the fam...
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 in Civil Appeal No.642 of 1974 was doing the business as ship chandler. It imported the goods from foreign countries and after receipt of the goods, kept them in a bonded warehouse under the relevant provisions of the Customs Act, 1962. The ware-house was under dual control of...
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 was a clerk in the Excise Department of the State of Bihar. In a disciplinary proceeding instituted against him, the Inquiring Officer found that six out of seventeen charges framed against him had been established and submitted his report accordingly on 9.11.1960. The Excise Commissio...
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 redesignated as s. 80J) of the Income- tax Act, 1961 as it stood at the relevant time, provided that income-tax would not be payable by an assessee on so much of the profits and gains derived from an industrial undertaking to which the section applied as did not exceed six per cent p...
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 carrying on business as a Contractor entered into a contract with the Railway Administration, inter alia, for the execution of earth work required for the construction of a new railway yard. For this purpose, the assessee purchased two pieces of land at a total cost of Rs....
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 assessee had debited an amount of Rs.5,40,000 and an amount of Rs.2,76,000 to its profit and loss account of the relevant previous years respectively. The amounts were debited on the ground that they represented the assessee's liabilit...
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 assessee deals in automobiles and also sells spare motor parts. For the assessment year 1963-64 the assessee claimed a loss of Rs.53,650 sustained by it on disposing of its subscriptions to the Orissa Government floated Loan 1972. It claimed that the loss suffered by it was revenue loss and, the...
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 specifies the modes for the recovery of an arrear of land revenue. Rule 281 of the Rules framed under the Act, authorises the Collector to sell the attached immovable property of a defaulter by auction, and provides for confirmation of...
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 Karta of a Hindu undivided family. He had two sons. He gave his first son in adoption to his divided paternal uncle. He was joint with his second son throughout his life. He took out a personal accident insurance policy with the Insurance Company and effected a nomination in...
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 registered in 1945 under the Indian Income Tax, 1922. The registration was up to the assessment year 1961-62. On 8th November, 1961, the last day of the previous year relevant to the assessment year 1962-63, there was a change in the constitution of the firm. From No...
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 23rd August, 1970, when the respondent was travelling by car, alleged to be belonging to his brother, from Ambala to Batala, the Customs officer intercepted him near the Beas river and forcibly taken along with the driver, Gurunam Singh to the Customs House at Amritsar. The respondent along with...
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 firm carrying on business as dealers in shrimps, prawns and lobsters and other sea food products. They are registered as a dealer both under the Karnataka Sales Tax Act, 1957 and the Central Sales Tax Act, 1956. The appellants in the course of their business purchase...
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 :

By its main judgment in the case, the Court on 22nd June 1384 fixed the outer limit of reservation of seats in the medical colleges in the State for admission to the MBBS and BDS courses at 70 per cent. In respect of the resultant 30 per cent of the open seats thus available for admission of student...
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 :

The respondents in Civil Appeal No. 639 of 1985 claimed possession of the property sold by one Nathu on November 22, 1972 by way of pre-emption on the ground that they had superior rights being father's brother's sons of Nathu covered under Section 15(1)(a) THIRDLY of the Punjab Pre- emption...
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 dated 26th March, 1980 provided that retirement gratuity may be 1/3rd of pay drawn at the time of retirement for every 6 monthly service subject to maximum of 20 months pay limited to Rs.30,000. This order in so far as gratuity is concerned is made effective from 1st A...
Download the LatestLaws.com Mobile App
 
 
Latestlaws Newsletter
 
 
Latestlaws Newsletter
 
 
 

LatestLaws.com presents: Lexidem Offline Internship Program, 2024

 

LatestLaws.com presents 'Lexidem Online Internship, 2024', Apply Now!

 
 
 
 

LatestLaws Guest Court Correspondent

LatestLaws Guest Court Correspondent Apply Now!
 

Publish Your Article

Campus Ambassador

Media Partner

Campus Buzz