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Chuharmal Vs. Union of India & Ors [1988] INSC 125 (2 May 1988)

Judgement Date : 02 May 1988

Citation : 1988 Latest Caselaw 125 SC

Headnote :

On or around May 12, 1973, the Superintendent of Central Excise issued a search warrant under Section 105 of the Customs Act, 1962, authorizing an Inspector of Central Excise to search the petitioner\'s residential premises. During the search, 565 foreign wristwatches were seized. The petitioner rec...
Chuharmal S/O Takarmal Mohnani Vs. Commissioner of Income-Tax, M.P., Bhopal [1988] INSC 126 (2 May 1988)

Judgement Date : 02 May 1988

Citation : 1988 Latest Caselaw 126 SC

Headnote :

The petitioner is the taxpayer. For the assessment year 1974-75, he filed his income tax return declaring a total income of Rs.3,113, which he claimed was earned from two stores he operated.On May 12, 1973, during a search conducted by Customs authorities, 565 foreign-made watches valued at Rs.87,45...
All India Reporter Karamchari Sangh & Ors Vs. All India Reporter Limited & Ors [1988] INSC 127 (2 May 1988)

Judgement Date : 02 May 1988

Citation : 1988 Latest Caselaw 127 SC

Headnote :

The Working Journalists and Other Newspapers Employees (Conditions of Service) and Miscellaneous Provisions Act, 1955 (Act No. 45 of 1955) raises the question of whether certain law reports, including the All India Reporter, Criminal Law Journal, Labour and Industrial Cases, Taxation Law Reports, Al...
Union of India & Ors Vs. Madhumilan Syntex Pvt. Ltd. & ANR [1988] INSC 128 (3 May 1988)

Judgement Date : 03 May 1988

Citation : 1988 Latest Caselaw 128 SC

Headnote :

The first respondent in this appeal was engaged in the production of spun yarn. In the process of manufacturing this product, the respondents utilized both cellulosic and non-cellulosic fibers as raw materials. Before July 7, 1983, the respondents submitted a classification list for the spun yarn th...
Kalyan Municipal Council & Ors Vs. Usha Paper Products (P) Ltd. & ANR [1988] INSC 129 (3 May 1988)

Judgement Date : 03 May 1988

Citation : 1988 Latest Caselaw 129 SC

Headnote :

Following the imposition of property tax by the Kalyan Municipal Council (\"the Municipal Council\") on the immovable properties of Respondent No. 1 (\"the company\") for certain years, the Municipal Council identified new constructions and modifications to the company\'s existing properties. On Oct...
Salim Rajmohmad Muslim Vs. State of Gujarat & Ors [1988] INSC 130 (3 May 1988)

Judgement Date : 03 May 1988

Citation : 1988 Latest Caselaw 130 SC

Headnote :

The petitioner, who was detained under subsection (2) of section 3 of the Gujarat Prevention of Anti-Social Activities Act, 1985, by an order dated June 11, 1987, submitted a writ petition to this Court. He claimed that neither the detaining authority nor the State Government had promptly considered...
Banarsi Lal Vs. Smt. Saghiran Begum [1988] INSC 131 (3 May 1988)

Judgement Date : 03 May 1988

Citation : 1988 Latest Caselaw 131 SC

Headnote :

In a lawsuit for eviction initiated by the landlord, a decree for the tenant\'s eviction from a shop was issued on August 19, 1971. However, the Trial Court ordered that each party bear its own costs.While the tenant\'s appeal was ongoing, the U.P. Urban Buildings (Regulation of Letting, Rent and Ev...
Burmah Shell Oil Distributing Now Known As Bharat Petroleum Vs. Khaja Midhat Noor & Ors [1988] INSC 132 (3 May 1988)

Judgement Date : 03 May 1988

Citation : 1988 Latest Caselaw 132 SC

Headnote :

On January 16, 1958, a lease agreement was signed between the lessee and the lessor-respondent for a duration of ten years, with an option to renew for an additional five years and the right to sub-lease the property. The lessee subsequently sub-leased the premises to the petitioner for operating a...
State of Tamil Nadu Vs. Dharangadhara Trading Co. Ltd. [1988] INSC 133 (3 May 1988)

Judgement Date : 03 May 1988

Citation : 1988 Latest Caselaw 133 SC

Headnote :

Dharangadhara Chemical Works Ltd. (the Chemical Company) entered into an agreement to sell all its products to the respondent (the Trading Company). This agreement included general terms, with specific details such as the actual quantity sold, sale price, booking station, and destination stations to...
Commissioner of Income-Tax,Bombay City-I, Bombay Vs. Associated Cement Companies Ltd., Bombay [1988] INSC 134 (4 May 1988)

Judgement Date : 04 May 1988

Citation : 1988 Latest Caselaw 134 SC

Headnote :

This appeal was made under Section 66(A)(ii) of the Indian Income-tax Act concerning the judgment of the Bombay High Court, which addressed whether the expenses incurred by the company during the accounting period relevant to the assessment year could be deducted when calculating the company\'s prof...
Nagji Vallabhji & Company Vs. Meghji Vijpar [1988] INSC 135 (4 May 1988)

Judgement Date : 04 May 1988

Citation : 1988 Latest Caselaw 135 SC

Headnote :

This appeal presented a brief question regarding the interpretation of sub-section (4)(a) of section 4 of the Bombay Rents, Hotel and Lodging House Rates (Control) Act, 1947 (\"the Bombay Rent Act\").The appellants were sub-tenants of the respondent No. 1 Firm concerning the premises known as Gala N...
Bharat Steel Tubes Ltd. & ANR Vs. State of Haryana & ANR [1988] INSC 136 (4 May 1988)

Judgement Date : 04 May 1988

Citation : 1988 Latest Caselaw 136 SC

Headnote :

The petitioners consist of a public limited company and its General Manager (Legal). The company specializes in manufacturing electric resistance welded steel tubes and pipes and is registered as a dealer under both the Haryana General Sales Tax Act, 1973, and the Central Sales Tax Act. It submitted...
D.N.Taneja Vs. Bhajan Lal [1988] INSC 137 (4 May 1988)

Judgement Date : 04 May 1988

Citation : 1988 Latest Caselaw 137 SC

Headnote :

The appellant submitted a contempt application against the respondent in the High Court, alleging that the respondent interfered with the proper conduct of judicial proceedings. After reviewing the application, affidavits, and the arguments presented by both parties, a Single Judge of the High Court...
Alwaye Agencies Vs. Dy. Commissioner of Agricultural Income-Tax And Sales Tax [1988] INSC 138 (4 May 1988)

Judgement Date : 04 May 1988

Citation : 1988 Latest Caselaw 138 SC

Headnote :

This appeal originated from a case involving the Kerala General Sales Tax Act. The assessee firm had been designated as a distributor by Travancore Cochin Chemicals Ltd. (the \"company\") to sell their products under a specific agreement. During the assessment of the firm for the fiscal year 1967-68...
Mukul Dalal Vs. Union of India & Ors [1988] INSC 139 (4 May 1988)

Judgement Date : 04 May 1988

Citation : 1988 Latest Caselaw 139 SC

Headnote :

The appellants were being prosecuted on multiple charges under the Indian Penal Code across various trials. The State of Maharashtra issued several notifications appointing certain advocates as Assistant Public Prosecutors and Special Public Prosecutors, utilizing the powers granted under sections 2...
Markandey Singh, I.P.S., & Ors Vs. M.L. Bhanot, I.P.S., & Ors [1988] INSC 140 (4 May 1988)

Judgement Date : 04 May 1988

Citation : 1988 Latest Caselaw 140 SC

Headnote :

Shri Markandey Singh, the appellant in the initial appeal, entered the U.P. State Service as a Deputy Superintendent of Police after successfully passing a competitive examination. In November 1953, he was assigned to the Union Territory of Delhi on deputation, as it did not have its own police serv...
Gurmesh Prakash Bishnoi Vs. State of Haryana & Ors [1988] INSC 141 (5 May 1988)

Judgement Date : 05 May 1988

Citation : 1988 Latest Caselaw 141 SC

Headnote :

The Honorable Mrs. Justice Sujata V. Manohar and the Honorable Mr. Justice G.B. Pattanaik were present. B.S. Malik, Senior Advocate, and K.S. Chauhan, Advocate, represented the appellant. Ms. Nandini Gore and Prem Malhotra, Advocates, represented the respondents. O R D E R The Court delivered the fo...
Federation of All India Customs & Centralexcisestenographer Vs. Union of India & Ors [1988] INSC 142 (5 May 1988)

Judgement Date : 05 May 1988

Citation : 1988 Latest Caselaw 142 SC

Headnote :

Through this writ petition, Personal Assistants and Stenographers (Grade I) earning a pay scale of Rs. 550-900, who are assigned to officers with a pay scale of Rs. 2500-2750 (Level I), specifically the heads of departments within the Customs and Central Excise Departments of the Finance Ministry, h...
R.K.Palshikar (Huf) Vs. Commissioner of Income-Tax, Madhya Pradesh, Nagpur, Bhandara [1988] INSC 143 (5 May 1988)

Judgement Date : 05 May 1988

Citation : 1988 Latest Caselaw 143 SC

Headnote :

This case involved an appeal regarding a certificate of fitness issued by the High Court concerning its ruling on a reference made under Section 66(1) of the Indian Income-tax Act (\"the Act\").The appellant/assessee owned agricultural land, which was developed into building sites. These building si...
Tata Tea Ltd. & ANR Vs. State of West Bengal & Ors [1988] INSC 144 (5 May 1988)

Judgement Date : 05 May 1988

Citation : 1988 Latest Caselaw 144 SC

Headnote :

The Writ Petitions submitted to this Court by Public Limited Companies involved in the cultivation, production, and sale of tea in West Bengal and Kerala raised similar legal issues.The petitions concerning West Bengal contested the constitutional validity of sections 3 and 5 of the Bengal Agricultu...
Jain Exports (P) Ltd. & ANR Vs. Union of India & Ors [1988] INSC 145 (5 May 1988)

Judgement Date : 05 May 1988

Citation : 1988 Latest Caselaw 145 SC

Headnote :

The appellants consist of a Company and its Managing Director.The Company imported two shipments of refined industrial coconut oil. The vessels carrying this cargo arrived at the destination port on September 10, 1982, and September 22, 1982. Appellant No. 1 submitted the bills of entry to the Assis...
Assistant Commissioner of Commercial Taxes (Asst.) Dharwar Vs. Dharnendra Trading Company [1988] INSC 146 (5 May 1988)

Judgement Date : 05 May 1988

Citation : 1988 Latest Caselaw 146 SC

Headnote :

On June 30, 1969, the Government of Karnataka issued an order granting incentives and concessions related to sales tax to entrepreneurs who were establishing new industries in Mysore State. Subsequently, on January 12, 1977, the Government released another order that set ceiling limits on the amount...
Fertilizers & Chemicals Travancore Ltd. Vs. Kerala State Electricity Board & ANR [1988] INSC 147 (5 May 1988)

Judgement Date : 05 May 1988

Citation : 1988 Latest Caselaw 147 SC

Headnote :

The Appellant, a company incorporated under the Companies Act, had its registered office located in Eloor, within the former State of Travancore. On October 21, 1948, the company entered into an agreement (Exhibit-P1) with the former princely State of Travancore for the provision of electrical energ...
N.K. Sanghi, Partner of M/S Sanghi Brothers Vs. Controller of Estate Duty, Rajasthan [1988] INSC 148 (6 May 1988)

Judgement Date : 06 May 1988

Citation : 1988 Latest Caselaw 148 SC

Headnote :

On September 1, 1955, Motilal Sanghi gifted Rs. 25,000 each to his four sons. The sons subsequently invested these amounts in a firm called Sanghi Brothers, which Motilal had established shortly after the gifts. Motilal held an 8 annas share in the firm, while each son held a 2 annas share. Motilal...
Piara Lal Vs. Kewal Krishan Chopra [1988] INSC 149 (6 May 1988)

Judgement Date : 06 May 1988

Citation : 1988 Latest Caselaw 149 SC

Headnote :

The premises in question comprised four rooms on the ground floor where the appellant-tenant operated his office, while one room on the first floor was occupied by the landlord-respondent. A roof in one of the rear rooms of the leased area had collapsed, and the appellant replaced it after receiving...
Krishi Utpadan Mandi Samiti, Muzaffarnagar Vs. Ratan Prakash Mangal & Ors [1988] INSC 150 (6 May 1988)

Judgement Date : 06 May 1988

Citation : 1988 Latest Caselaw 150 SC

Headnote :

The two appeals, Civil Appeal No. 3446 of 1987 and Civil Appeal No. 3447 of 1987, were submitted to this Court challenging the High Court\'s ruling in Writ Petition No. 6789 of 1982. Ratan Prakash Mangal and Kuldip Singh, who are respondents Nos. 1 and 2 in Civil Appeal No. 3446 of 1987 and appellan...
Guru Govekar Vs. Miss Filomena F. Lobo & Ors [1988] INSC 151 (6 May 1988)

Judgement Date : 06 May 1988

Citation : 1988 Latest Caselaw 151 SC

Headnote :

A vehicle owned by a company was given to Guru, the owner of M/s Auto Electrical Works, for electrical repairs. The vehicle was insured with M/s. Oriental Insurance Co. Ltd. as mandated by the Motor Vehicles Act, 1939 (referred to as \'The Act\').While Momad Donttach, an employee of the repair shop,...
Commissioner of Income Tax, Lucknow Vs. Bazpur Co-Operative Sugar Factory Ltd. [1988] INSC 152 (6 May 1988)

Judgement Date : 06 May 1988

Citation : 1988 Latest Caselaw 152 SC

Headnote :

Civil Appeal No. 563 of 1975 was filed in the Court challenging the Judgment of the High Court regarding an Income-tax Reference.The respondent, a registered co-operative Society engaged in the manufacture and sale of sugar, had created a fund known as the \"Loss Equalisation and Capital Redemption...
Tata Iron & Steel Co. Ltd. Vs. Union of India & Ors [1988] INSC 153 (6 May 1988)

Judgement Date : 06 May 1988

Citation : 1988 Latest Caselaw 153 SC

Headnote :

The appellant-assessee produces and supplies wheels, tyres, and axles to the Indian Railway as distinct items.These products are forged items. After the forging process, they undergo rough machining and polishing to eliminate the excess layer of steel, commonly known as \'excess skin\'. Additionally...
State of Haryana Vs. Ram Kishan & Ors [1988] INSC 154 (6 May 1988)

Judgement Date : 06 May 1988

Citation : 1988 Latest Caselaw 154 SC

Headnote :

These appeals were filed against the shared ruling of the High Court regarding Writ applications submitted by various petitioners, who contested the cancellation of their mining leases. The State of Haryana had granted these mining leases to the writ petitioners for a duration of ten years under the...
Dipti Narayan Srimani Vs. Controller of Estate Duty, West Bengal [1988] INSC 155 (9 May 1988)

Judgement Date : 09 May 1988

Citation : 1988 Latest Caselaw 155 SC

Headnote :

A person executed two trust deeds during his lifetime, dated September 21, 1953, and October 4, 1959, respectively. In the deed dated September 21, 1953, the individual, acting as the settlor, transferred four pieces of immovable property into a trust for himself as trustee. The general objectives o...
State of U.P. & ANR Vs. Haji Ismail Noor Mohammad & Co [1988] INSC 156 (9 May 1988)

Judgement Date : 09 May 1988

Citation : 1988 Latest Caselaw 156 SC

Headnote :

The respondent, referred to as the \"dealer,\" was registered under the U.P. Sales Tax Act of 1948 and was engaged in the manufacturing of oils from groundnuts and other oil seeds. According to section 3-D of the Act, the dealer was subject to a purchase tax of 3% ad valorem on the turnover of its p...
Mohar Singh Vs. Devi Charan & Ors [1988] INSC 157 (9 May 1988)

Judgement Date : 09 May 1988

Citation : 1988 Latest Caselaw 157 SC

Headnote :

The initial respondent was a tenant of two neighboring shops, which were leased under a single agreement from two co-owners.The co-owners subsequently transferred their individual shares separately. Following a partition among the transferees, the appellant became the sole owner of one of the shops....
Tej Bhan Madan Vs. Ii Additional District Judge & Ors [1988] INSC 158 (9 May 1988)

Judgement Date : 09 May 1985

Citation : 1988 Latest Caselaw 158 SC

Headnote :

Mainavati, who acquired the property in question through a court sale, subsequently sold it to Gopinath. The appellant, who was occupying the premises, recognized his tenancy under Gopinath. Gopinath then sold the property to Chhaya Gupta, the third respondent.When the appellant-tenant was asked to...
Ram Dass Vs. Ishwar Chander & Ors [1988] INSC 159 (9 May 1988)

Judgement Date : 09 May 1988

Citation : 1988 Latest Caselaw 159 SC

Headnote :

The appellant and the respondents were tenants of different sections of a property that was subsequently sold by the landlord to the respondents, who are four brothers. The respondents submitted a petition to evict the appellant, claiming a genuine need for the space. They argued that they were part...
Moorthy Vs. State of Tamil Nadu [1988] INSC 161 (9 May 1988)

Judgement Date : 09 May 1988

Citation : 1988 Latest Caselaw 160 SC

Headnote :

The prosecution\'s argument was that the appellant, who was employed under P.W.1, became close to P.W.1\'s wife. However, when her daughter, P.W.2, discovered this relationship, the wife was compelled to end it. On July 20, 1985, after watching a late-night film featuring murder scenes of four women...
Rajendrakumar Natvarlal Shah Vs. State of Gujarat & Ors [1988] INSC 162 (10 May 1988)

Judgement Date : 10 May 1988

Citation : 1988 Latest Caselaw 161 SC

Headnote :

This appeal, made under special leave, contests the judgment of the High Court regarding a writ petition, which challenged a detention order issued by the District Magistrate against the appellant under subsection (2) of section 3 of the Gujarat Prevention of Anti-Social Activities Act, 1985. The pu...
Mehmood Alam Tariq & Ors Vs. State of Rajasthan & Ors [1988] INSC 163 (11 May 1988)

Judgement Date : 11 May 1988

Citation : 1988 Latest Caselaw 162 SC

Headnote :

In 1985, the Rajasthan Public Service Commission held an examination for State Services appointments. The recruitment rules included a requirement that candidates must achieve at least 33% marks in the viva-voce test.Some candidates who did not meet the minimum marks in the viva-voce challenged the...
Coffee Board, Karnataka, Bangalore Vs. Commissioner of Commercial Taxes [1988] INSC 164 (11 May 1988)

Judgement Date : 11 May 1988

Citation : 1988 Latest Caselaw 163 SC

Headnote :

The Coffee Board, the appellant, submitted writ petitions to the High Court seeking a declaration that the mandatory delivery of coffee under section 25(i) of the Coffee Act, 1942 does not constitute a sale. They argued that section 2(t) of the Karnataka Sales Tax Act, 1957 should be invalidated if...
Registrar. High Court of Madras Vs. R. Rajiah And K. Rajeswaran [1988] INSC 165 (11 May 1988)

Judgement Date : 11 May 1988

Citation : 1988 Latest Caselaw 164 SC

Headnote :

The two individuals, R. Rajiah and R. Rajeswaran, who served as District Munsifs in the Tamil Nadu State Judicial Service, faced compulsory retirement orders issued by the High Court of Madras under its administrative authority as per Rule 56(d) of the Fundamental Rules. Both respondents challenged...
Jagan Nath (Deceased) Through L.Rs. Vs. Chander Bhan & Ors [1988] INSC 166 (11 May 1988)

Judgement Date : 11 May 1988

Citation : 1988 Latest Caselaw 165 SC

Headnote :

The landlord, as the respondent, filed a petition against the tenant-appellant under sections 14(1)(a) and 14(1)(b) of the Delhi Rent Control Act, 1958 seeking eviction from a residential-cum-commercial property. The landlord claimed that the tenant had sublet, assigned, or otherwise transferred pos...
D.K. Agarwal Vs. High Court of Judicature At Allahabad [1988] INSC 167 (11 May 1988)

Judgement Date : 11 May 1988

Citation : 1988 Latest Caselaw 166 SC

Headnote :

In April 1986, the Selection Committee appointed by the Chief Justice of the Allahabad High Court recommended that the appellant, a member of the U.P. Higher Judicial Services, be granted a super-time scale under Rule 27A of the U.P. Higher Judicial Services Rules, 1975. The Full Court of the High C...
Bharat Petroleum Management Staffp Vs. Bharat Petroleum Corporation Ltd. & Ors [1988] INSC 168 (11 May 1988)

Judgement Date : 11 May 1988

Citation : 1988 Latest Caselaw 167 SC

Headnote :

The Burmah Shell Oil Storage and Distributing Company of India Limited maintained a non-contributory pension fund.Following the nationalization of the petroleum sector, this fund was acquired by the government company, respondent No. 1, in accordance with section 10(1) of the Burmah Shell Acquisitio...
State Cf Madhya Pradesh & Ors Vs. Ashok Deshmukh & ANR [1988] INSC 169 (11 May 1988)

Judgement Date : 11 May 1988

Citation : 1988 Latest Caselaw 168 SC

Headnote :

Respondent Ashok Deshmukh served as a Panchayat and Social Education Organiser in the Social Welfare Department of the Government of Madhya Pradesh when he was temporarily assigned as an officiating Block Development Officer in the Panchayat and Rural Development Department on March 11, 1983. His se...
Ishwar Chand Jain Vs. High Court of Punjab & Haryana & ANR [1988] INSC 170 (26 May 1988)

Judgement Date : 26 May 1988

Citation : 1988 Latest Caselaw 169 SC

Headnote :

This appeal, made under special leave, challenges the Judgment of the High Court that dismissed the appellant\'s writ petition contesting the order that terminated his services.The appellant was appointed as an Additional District and Sessions Judge on a two-year probation. During this probationary...
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