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Commissioner of Income Tax, Lucknow Vs. U.P. Cooperative Federation Ltd. [1989] INSC 51 (10 February 1989)

Judgement Date : 10 Feb 1989

Citation : 1989 Latest Caselaw 51 SC

Headnote :

Clause (iii) of Section 14(3) of the Income Tax Act, 1922 provides an exemption from tax for interest and dividends earned by a cooperative society from its investments in other cooperative societies.The respondent-assessee, which is a central organization comprising various District Cooperative Soc...
Punjab National Bank Vs. P.K. Mittal [1989] INSC 52 (13 February 1989)

Judgement Date : 13 Feb 1989

Citation : 1989 Latest Caselaw 52 SC

Headnote :

Clause (2) of Regulation 20 of the Punjab National Bank\'s Service Regulations states that no officer may resign from the bank\'s service without providing a written notice of resignation that lasts for three months. However, the proviso allows the competent authority to shorten this notice period o...
Union Carbide Corporation Vs. Union of India & Ors, [1989] INSC 53 (14 February 1989)

Judgement Date : 14 Feb 1989

Citation : 1989 Latest Caselaw 53 SC

Headnote :

After thoroughly reviewing the facts and circumstances of the case, the extensive data presented, the relevant materials from the U.S. court proceedings, the various offers and counter-offers exchanged between the parties throughout the different stages of litigation, the intricate legal and factual...
Collector of Central Excise, Hyderabad. Vs. Chemphar Drugs & Liniments, Hyderabad [1989] INSC 54 (14 February 1989)

Judgement Date : 14 Feb 1989

Citation : 1989 Latest Caselaw 54 SC

Headnote :

The respondent-firm produced patent and proprietary (P & P) medicines classified under T.I. 14E, as well as pharmacopeial preparations under T.I. 68 of the Central Excise Tariff, with a total value of Rs. 20,59,338.60, which were cleared between April 1, 1979, and March 31, 1980, without paying duty...
Deepak Sibal & Ors Vs. Punjab University & ANR [1989] INSC 55 (14 February 1989)

Judgement Date : 14 Feb 1989

Citation : 1989 Latest Caselaw 55 SC

Headnote :

The 1988/89 prospectus for the evening classes of the Three-Year LL.B. Degree Course offered by the Department of Laws at Punjab University stated that admission was exclusively available to regular employees of Government, Semi-Government institutions, affiliated Colleges, Statutory Corporations, a...
Sudarsan Trading Co. Vs. Govt. of Kerala & ANR [1989] INSC 56 (14 February 1989)

Judgement Date : 14 Feb 1989

Citation : 1989 Latest Caselaw 56 SC

Headnote :

The appellant-contractor was responsible for the construction of several time-sensitive projects. However, the completion of the work was delayed for various reasons.As a result, the contract was terminated at the appellant\'s risk.The disputes that arose between the parties were submitted to the ar...
Prabha Manufacturing Industrialco-Operative Society Vs. Banwari Lal [1989] INSC 57 (14 February 1989)

Judgement Date : 14 Feb 1989

Citation : 1989 Latest Caselaw 57 SC

Headnote :

The appellant society was granted temporary possession of the property in question through a lease from the Custodian of Evacuee Property in March 1949. The allotment letter referred to it as an \'industrial establishment\' identified as an open compound. An inspection report dated January 9, 1951,...
Commissioner of Income Tax, Culcutta Vs. Karam Chand Thapar & Bros. (P) Ltd. [1989] INSC 58 (14 February 1989)

Judgement Date : 14 Feb 1989

Citation : 1989 Latest Caselaw 58 SC

Headnote :

In the assessment year 1959-60, the Income Tax Officer rejected the loss claimed by the Respondent-assessee from the sale of certain shares to its affiliated entity, arguing that the sale price was significantly lower than the market quotation and that the intent behind the transactions was to offse...
Mithilesh Kumari & ANR Vs. Prem Behari Khare [1989] INSC 59 (14 February 1989)

Judgement Date : 14 Feb 1989

Citation : 1989 Latest Caselaw 59 SC

Headnote :

The respondent initiated legal proceedings in the Court of Civil Judge, seeking a declaration that he is the sole and rightful owner of the disputed house, and requesting that the appellant be permanently prohibited from transferring the property. The trial court ruled in favor of the respondent. Th...
India Carat Pvt. Ltd. Vs. State of Karnataka & ANR [1989] INSC 60 (15 February 1989)

Judgement Date : 15 Feb 1989

Citation : 1989 Latest Caselaw 60 SC

Headnote :

The appellant submitted a report to the Commissioner of Police against the second respondent, claiming that he had engaged in cheating and criminal breach of trust. It was asserted that the second respondent, who worked for the appellant as the Divisional Manager (Export-Import), had negotiated with...
Prof. C.D Tase Vs. University of Bombay & Ors [1989] INSC 61 (16 February 1989)

Judgement Date : 16 Feb 1989

Citation : 1989 Latest Caselaw 61 SC

Headnote :

The appellant began their role as a Lecturer in 1971 at a college affiliated with Pune University, earning a salary within the range of Rs.300-600 as set by the University Grants Commission. In 1967, the State Government had accepted, in principle, the Government of India Scheme based on the Univers...
Haridev Misra Vs. Jamunadas Agarwal & Ors [1989] INSC 62 (17 February 1989)

Judgement Date : 17 Feb 1989

Citation : 1989 Latest Caselaw 62 SC

Headnote :

The landlord, who is the respondent, initiated eviction proceedings against the appellant tenant, citing non-payment of rent and the need to recover overdue rent.The landlord claimed that the rent was set at Rs.70 per month, while the tenant argued that the correct amount was Rs.40, asserting that h...
Bareilly Development Authority & ANR Vs. Ajai Pal Singh & Ors [1989] INSC 63 (17 February 1989)

Judgement Date : 17 Feb 1989

Citation : 1989 Latest Caselaw 63 SC

Headnote :

The appellant-Authority proposed to register the names of individuals interested in purchasing LIG, MIG, HIG, and EWS type houses or flats. The brochure included a \'General Information Table\' that outlined the types of houses, corresponding income groups, costs, initial payments required, interest...
Gopal Saran Vs. Satyanarayana [1989] INSC 64 (20 February 1989)

Judgement Date : 20 Jan 1989

Citation : 1989 Latest Caselaw 64 SC

Headnote :

The landlord, as the respondent, initiated an eviction lawsuit against the tenant, the appellant, based on three claims: (1) the tenant had relinquished possession of the shop\'s roof by installing an advertisement board, (2) the installation of the board with iron angles constituted a significant a...
Smt. Rajendra Kumari & ANR Vs. Smt. Shanta Trivedi & Ors [1989] INSC 65 (20 February 1989)

Judgement Date : 20 Feb 1989

Citation : 1989 Latest Caselaw 65 SC

Headnote :

Appellants 1 and 2 are the wife and daughter, respectively, of the deceased, who lost his life in a road accident while traveling in a hired car that collided with a truck. He died instantly at the age of 25.The appellants submitted a petition to the Motor Accident Claims Tribunal seeking compensati...
Sailen Krishna Majumdar Vs. Malik Labhu Masih [1989] INSC 66 (21 February 1989)

Judgement Date : 21 Feb 1989

Citation : 1989 Latest Caselaw 66 SC

Headnote :

The appellant\'s father was posthumously awarded a gallantry medal by the Government, which included a grant of land in the Lyallpur district. This land was allocated to the appellant, who took possession on July 24, 1947. Following the partition of the country, the family relocated to India, where...
State of Bihar & Ors Vs. Harihar Prasad Debuka [1989] INSC 67 (21 February 1989)

Judgement Date : 21 Feb 1989

Citation : 1989 Latest Caselaw 67 SC

Headnote :

Exercising the authority granted by sub-section (2-a) of section 31 of the Bihar Finance Act, 1981, the Commissioner of Commercial Taxes in Bihar issued a Notification on December 28, 1985, which adopted Forms XXVIII A and XXVIII B as the required declarations for verifying and assessing the sales t...
D.P. Sharma & Ors Vs. Union of India & ANR [1989] INSC 68 (21 February 1989)

Judgement Date : 21 Feb 1989

Citation : 1989 Latest Caselaw 68 SC

Headnote :

The Armed Forces Headquarters Clerical Service Rules, 1968 were implemented starting March 1968.These rules stipulated that seniority within the service would be based on the date of confirmation. Previously, seniority was determined by length of service, as outlined in various official memoranda fr...
Subhash Chand Jain Vs. 1st Additional District & Sessions Judges Aharanpur & Ors [1989] INSC 69 (24 February 1989)

Judgement Date : 24 Feb 1989

Citation : 1989 Latest Caselaw 69 SC

Headnote :

The suit filed by the respondent-owners for the recovery of unpaid rent was decided ex-parte when the appellant-tenant did not appear. However, the decree was later set aside on March 24, 1977, following an application from the appellant. On May 30, 1977, the appellant deposited Rs. 2,912, claiming...
Collector of Central Excise, Madras Vs. Standard Motor Products, [1989] INSC 70 (24 February 1989)

Judgement Date : 24 Feb 1989

Citation : 1989 Latest Caselaw 70 SC

Headnote :

The petitioner-Revenue submitted an application for condonation of delay along with statutory appeals against the judgment/order of the Customs, Excise and Gold Control Appellate Tribunal. This application was denied by a Single Judge of this Court in accordance with Order VI, Rule 2(14) of the Supr...
Tadur Bala Goud Vs. M. Narayan Reddy & Ors [1989] INSC 71 (27 February 1989)

Judgement Date : 27 Feb 1989

Citation : 1989 Latest Caselaw 71 SC

Headnote :

In the 1984 Lok Sabha elections, the appellant was declared the winner from the Nizamabad Parliamentary Constituency, receiving 251,172 votes compared to Respondent No. 1\'s 248,725 votes. Following this, the First Respondent filed an election petition in the High Court under Sections 80 and 81 of t...
Adhunik Grah Nirman Sahakari Samiti Ltd. Vs. State of Rajasthan & ANR [1989] INSC 72 (28 February 1989)

Judgement Date : 28 Feb 1989

Citation : 1989 Latest Caselaw 72 SC

Headnote :

Following the achievement of Independence, the leaders of the former princely States of Rajasthan entered into an agreement with the Government of India to unify their States. Article 12 of this agreement addressed the private properties of the rulers of the participating States, with clause (i) sta...
Jaishri Engineering Co. (P) Ltd. Vs. Collector of Central Excise, Bombay [1989] INSC 73 (2 March 1989)

Judgement Date : 02 Mar 1989

Citation : 1989 Latest Caselaw 73 SC

Headnote :

The appellant company applied for a necessary central excise license to manufacture goods categorized under Tariff Item 68, providing the required L-4 license and factory ground plans for the goods produced. The excise authorities issued the L-4 license. The appellant sought the benefits of exemptio...
Suresh Kumar Vs. Town Improvement Trust, Bhopal [1989] INSC 74 (3 March 1989)

Judgement Date : 03 Mar 1989

Citation : 1989 Latest Caselaw 74 SC

Headnote :

The Town Improvement Trust Bhopal acquired 152 acres of land in the village of Jamalpura under section 68 of the Madhya Pradesh Town Improvement Trust Act, located within the municipal limits of Bhopal. This acquisition included 12.62 acres belonging to the appellant, which contained a house, a well...
Abdul Razak Abdul Wahab Sheikh Vs. S.N. Sinha, Commissioner of Police, Ahmedabad & ANR [1989] INSC 75 (3 March 1989)

Judgement Date : 03 Mar 1989

Citation : 1989 Latest Caselaw 75 SC

Headnote :

The Commissioner of Police, Ahmedabad, Respondent No. 1, issued a detention order on May 23, 1988, against Abdul Latif Abdul Wahab, the petitioner’s brother, under section 3(2) of the Gujarat Prevention of Anti-Social Activities Act, 1985. This order was served to the detenu while he was incarcera...
Food Corporation of India Vs. Joginderpal Mohinderpal [1989] INSC 76 (3 March 1989)

Judgement Date : 03 Mar 1989

Citation : 1989 Latest Caselaw 76 SC

Headnote :

The Respondent entered into a contract with the appellant, the Food Corporation of India, around May 1979. Under this agreement, the appellant was to provide the Respondent with Paddy, which would be shelled and converted into rice at a rate of 70% of the Paddy. The Paddy was to be collected from th...
Municipal Corporation of Greater Bombay & Ors Vs. Thukral Anjali Deokumar & Ors [1989] INSC 77 (7 March 1989)

Judgement Date : 07 Mar 1989

Citation : 1989 Latest Caselaw 77 SC

Headnote :

The City of Bombay is home to four Medical Colleges, all of which are affiliated with the University of Bombay. Among these, three are operated by the Municipal Corporation, while one is managed by the State of Maharashtra. The admissions for post-graduate degree and diploma courses in these Medical...
State of Maharashtra Vs. Jagannath Achyut Karandikar [1989] INSC 78 (8 March 1989)

Judgement Date : 08 Mar 1989

Citation : 1989 Latest Caselaw 78 SC

Headnote :

Respondents 1 to 8 are Assistant Secretaries, Section Officers, and Superintendents employed in various departments of the State of Maharashtra. According to the rules governing their service conditions, the government mandated a Departmental Examination for promotion to the Superintendent cadre; pa...
Surinder Kumar Vs. Union Territory, Chandigarh [1989] INSC 79 (8 March 1989)

Judgement Date : 08 Mar 1989

Citation : 1989 Latest Caselaw 79 SC

Headnote :

The deceased and his brother, P.W. 2, were living with P.W. 4 as tenants on the first floor of a house in Chandigarh. The appellant\'s father also rented two rooms on the same floor. Due to a marriage in the appellant\'s family, a request was made to P.W. 4 to allow the use of the kitchen for a few...
Halli Gowda & Ors Vs. Managing Director, K.S.R.T.C. & ANR [1989] INSC 80 (8 March 1989)

Judgement Date : 08 Mar 1989

Citation : 1989 Latest Caselaw 80 SC

Headnote :

The petitioners, who had been employed by the respondent Corporation for extended periods on a daily wage basis, requested the regularization of their services and the provision of time scale pay from their initial appointment dates, arguing that others in similar situations had received these benef...
Carona Shoe Co. Ltd. & ANR Vs. K.C. Bhaskaran Nair [1989] INSC 81 (9 March 1989)

Judgement Date : 09 Mar 1989

Citation : 1989 Latest Caselaw 81 SC

Headnote :

The appellants are tenants of a shop located at No. T.C. 887, M.G. Road, Pazhavangadi, Trivandrum, which is part of a three-story building owned by M.P. Phillip. According to an agreement, the shop was inherited by one of Phillip\'s sons while it was still occupied by the tenant. During the tenancy,...
State of Maharashtra & ANR Vs. Salem Hasan Khan [1989] INSC 82 (9 March 1989)

Judgement Date : 09 Mar 1989

Citation : 1989 Latest Caselaw 82 SC

Headnote :

An externment order was issued against the respondent under section 56 of the Bombay Police Act, citing his frequent involvement in the illegal narcotics trade and his participation in multiple cases of rioting and criminal intimidation. The respondent appealed this decision under section 60 of the...
Mewa Ram Kanojia Vs. All India Institute of Medical Sciences & Ors [1989] INSC 83 (9 March 1989)

Judgement Date : 09 Mar 1989

Citation : 1989 Latest Caselaw 83 SC

Headnote :

The petitioner was first appointed in 1967 as a \'Teacher Co-ordinator\' with a pay scale of Rs. 210-425 in a Research Project funded by the Indian Council of Medical Research. When the unit where the petitioner worked was taken over by the All India Institute of Medical Sciences on July 1, 1970, hi...
Rubber House Vs. Excellsior Needle Industries Pvt. Ltd. [1989] INSC 84 (10 March 1989)

Judgement Date : 10 Mar 1989

Citation : 1989 Latest Caselaw 84 SC

Headnote :

This appeal has been filed by a tenant after receiving Special Leave from the Court. The landlord of the rented premises, which consists of two sheds, submitted a petition to the Rent Controller seeking the eviction of the tenant from the premises. The landlord claimed that the tenant\'s monthly ren...
A.B.C. Laminart Pvt. Ltd. & ANR Vs. A.P. Agencies, Salem [1989] INSC 85 (13 March 1989)

Judgement Date : 13 Mar 1989

Citation : 1989 Latest Caselaw 85 SC

Headnote :

The first appellant is a manufacturer and supplier of metallic yarn operating under the name \"Raplon Metallic Yarn,\" with its registered office located in Udyognagar, Mohamadabad, Gujarat, which falls under the jurisdiction of the civil court at Kaira. The second appellant is affiliated with the f...
Munshi Singh & Ors Vs. Smt. Sohan Bai [1989] INSC 86 (13 March 1989)

Judgement Date : 13 Mar 1989

Citation : 1989 Latest Caselaw 86 SC

Headnote :

In November 1918, Hazari Singh passed away, leaving his widow, Smt. Mam Kaur, and two daughters, Smt. Pan Bai and Smt. Sohan Bai. Smt. Mam Kaur inherited her husband\'s agricultural properties. The current appeals stem from two lawsuits filed by the daughters, each claiming a half share of the prope...
State of Andhra Pradesh & Ors Vs. G. Sreenivasa Rao & Ors [1989] INSC 87 (13 March 1989)

Judgement Date : 13 Mar 1989

Citation : 1989 Latest Caselaw 87 SC

Headnote :

The central issue for this Court\'s determination in these cases is whether paying a senior employee less than a junior in the same cadre, who both fall under the same pay scale, violates the principle of \"equal pay for equal work\" as outlined in Article 39(d) in conjunction with Articles 14 and 1...
Union of India Vs. Parma Nand [1989] INSC 88 (14 March 1989)

Judgement Date : 14 Mar 1989

Citation : 1989 Latest Caselaw 88 SC

Headnote :

The appellant was responsible for preparing the payroll for employees of the Beas Sutlej Link Project. Along with two other employees, he was accused of fraudulently withdrawing Rs. 238.90 by creating a fake pay bill and identity card for a non-existent individual. An investigation was carried out a...
Union of India & Ors Vs. N.S. Sekhawat & Ors [1989] INSC 89 (14 March 1989)

Judgement Date : 14 Mar 1989

Citation : 1989 Latest Caselaw 89 SC

Headnote :

The Central Reserve Police Force consists of officers recruited through two main channels: direct recruits and Emergency Commissioned Officers (ECOs). A dispute arose regarding the seniority ranking of these officers, which was ultimately settled by the Delhi High Court in the judgment currently und...
Ayurveda Pharmacy & ANR Vs. State of Tamil Nadu [1989] INSC 90 (15 March 1989)

Judgement Date : 15 Mar 1989

Citation : 1989 Latest Caselaw 90 SC

Headnote :

Arishtams and Asavas are Ayurvedic formulations that were initially subjected to a standard tax applicable to all medicinal products across various medical systems under the Tamil Nadu General Sales Tax Act of 1959.However, through a notification on March 4, 1974, and subsequently by Tamil Nadu Act...
Mrs. Arundhati Balkrishna Vs. Commissioner of Income Tax [1989] INSC 91 (15 March 1989)

Judgement Date : 15 Mar 1989

Citation : 1989 Latest Caselaw 91 SC

Headnote :

The appellant was a taxpayer who earned income from a Trust. For the assessment years 1964-65 and 1966-67, the Income Tax Officer denied the deduction of two amounts claimed as interest paid by the Trust for funds withdrawn from an Estate Account for investment, citing that part of the withdrawn amo...
Chhagan Bagwan Kahar Vs. N.L. Kalna & Ors [1989] INSC 92 (16 March 1989)

Judgement Date : 16 Mar 1989

Citation : 1989 Latest Caselaw 92 SC

Headnote :

In order to prevent the petitioner detenu from engaging in activities detrimental to public order, the Commissioner of Police, Surat City, issued a detention order against him under section 3(2) of the Gujarat Prevention of Anti-social Activities Act, 1985. The grounds for detention cited the detenu...
Dharamdas Shamlal Agarwal Vs. Police Commissioner & ANR [1989] INSC 93 (16 March 1989)

Judgement Date : 16 Mar 1989

Citation : 1989 Latest Caselaw 93 SC

Headnote :

The petitioner was detained based on an order issued on September 17, 1988, by the detaining authority under subsection (2) of section 3 of the Gujarat Prevention of Anti-Social Activities Act, 1985, aimed at preventing him from engaging in activities detrimental to public order. The grounds for his...
All India Democratic Women's Association Andjanwadi Samiti Vs. Union of India & Ors [1989] INSC 94 (17 March 1989)

Judgement Date : 17 Mar 1989

Citation : 1989 Latest Caselaw 94 SC

Headnote :

On September 9, 1988, the Court issued an ex-parte order in the writ petition, prohibiting respondent No. 2, the management of Sri Rani Satiji\'s Mandir, from conducting the Chunri ceremony within the temple. The Court also mandated that all monetary collections be separately accounted for and depos...
Supreme Court Legal Aid Committee Vs. Union of India & Ors [1989] INSC 95 (17 March 1989)

Judgement Date : 17 Mar 1989

Citation : 1989 Latest Caselaw 95 SC

Headnote :

In accordance with the directives issued by the Supreme Court, aimed at offering assistance to delinquent children held in jails, the District Judges across the nation provided information on undertrial and convicted children located in regular jails within their jurisdictions in 1986. As time progr...
Commissioner of Wealth Tax Bombay& ANR Vs. Mrs. Kasturbai Walchand & Ors [1989] INSC 96 (28 March 1989)

Judgement Date : 28 Mar 1989

Citation : 1989 Latest Caselaw 96 SC

Headnote :

Subsection (1) of Section 25 of the Wealth Tax Act, 1957 grants the Commissioner the authority to revise orders made by subordinate authorities. However, clause (b) of the proviso specifies that this revision power does not apply to orders that are currently under appeal before the Appellate Assista...
Kothandran Spg. Mills Pvt. Ltd. & ANR Vs. Union of India & Ors [1989] INSC 97 (28 March 1989)

Judgement Date : 28 Mar 1989

Citation : 1989 Latest Caselaw 97 SC

Headnote :

Petitioner No. 1, Kothandran Spg. Mills Pvt. Ltd., was taken over in accordance with the Sick Textile Undertakings (Taking Over of Management) Act, 1972, and the National Textile Corporation, respondent No. 2, assumed control of the mill. Later, the Sick Textile Undertakings (Nationalisation) Act, 1...
Jayantbhai Manubhai Patel & Ors Vs. Arun Subodhbhai Mehta & Ors [1989] INSC 98 (28 March 1989)

Judgement Date : 28 Mar 1989

Citation : 1989 Latest Caselaw 98 SC

Headnote :

Appellants 1 and 2 were elected as Mayor and Deputy Mayor of the Municipal Corporation of Bhavnagar, Gujarat on June 30, 1987, for a one-year term.On May 21, 1988, they issued a notice to convene a meeting of the Corporation members on June 1, 1988, to elect a new Mayor and Deputy Mayor, along with...
Paluru Ramkrishnaiah & Ors Vs. Union of India & ANR [1989] INSC 99 (28 March 1989)

Judgement Date : 28 Mar 1989

Citation : 1989 Latest Caselaw 99 SC

Headnote :

The petitioners in the writ petitions were appointed as Supervisors Grade \'A\' at various ordnance factories between 1962 and 1966, following a circular issued by the Director General of Ordnance Factories on November 6, 1962.This circular also stipulated that promotions from Supervisor \'A\' to Ch...
Shubhlaxmi Mills Limited Vs. Additional Commissioner of Income-Tax, Gujarat [1989] INSC 100 (28 March 1989)

Judgement Date : 28 Mar 1989

Citation : 1989 Latest Caselaw 100 SC

Headnote :

Subsection (1) of Section 33 of the Income Tax Act, 1961 states that, subject to the provisions of Section 34, a development rebate can be claimed as a deduction for new machinery or plant. Clause (a) of subsection (3) of Section 34 specifies that this deduction will not be permitted unless 75 perce...
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