Caselaw | Supreme Court Judgements of 1990

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Samrat International (P) Ltd. Vs. Collector of Central Excise Hyderabad [1990] INSC 301 (21 September 1990)

Citation : 1990 Latest Caselaw 301 SC

Central Excises and Salt Act, 1944

Headnote :

The appellant was manufacturing Hacksaw blades and Bandsaw falling under Tariff Item No. 51-A(iv) of the Cen- tral Excise Tariff. On 26.3.1985 they filed a classification list as per Rule 173 B of the Central Excise Rules, 1944 in respect of their products furnishing the tariff rate of 15% Ad valore...

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Sham Sunder Vs. Puran & ANR [1990] INSC 302 (21 September 1990)

Citation : 1990 Latest Caselaw 302 SC

Indian Penal Code, 1860 (IPC)
IPC Section 149. Every member of unlawful assembly guilty of offence committed in prosecution of common object
IPC Section 302. Punishment for murder

Headnote :

Respondent 1 is the son of Respondent No. 2. Including Respondent No. 1 Respondent No. 2 had 4 sons. Respondent No. 2 owned a sugarcane field adjoining the wheat field of one P. One of the sons of Respondent-2 had burnt sugarcane patties causing damage to the wheat crop of P, against which P protest...

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Dilaver Hussain Son of Mohammadbhailaliwala Vs. State of Gujarat & ANR [1990] INSC 303 (5 October 1990)

Citation : 1990 Latest Caselaw 303 SC

CrPC Section 313. Power to examine the accused
Indian Penal Code, 1860 (IPC)
IPC Section 148. Rioting, armed with deadly weapon
IPC Section 302. Punishment for murder
IPC Section 34. Acts done by several persons in furtherance of common intention

Headnote :

The agitation that started in February 1985 against government policy of reservation in the State of Gujarat turned into communal riots of shocking magnitude between Hindus and Muslims in March 1985, and resulted in mass exodus of Dabgars, a Hindu community, from their houses in the affected localit...

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Budhwa Alias Ramcharan & Ors Vs. State of Madhya Pradesh [1990] INSC 304 (5 October 1990)

Citation : 1990 Latest Caselaw 304 SC

Indian Penal Code, 1860 (IPC)
IPC Section 302. Punishment for murder

Headnote :

The appellants were convicted for offence under Ss. 147, 149 and 302 IPC (Indian Penal code, 1860) for murdering a villager. The prosecution case was that motivated by group rivalry the accused persons numbering over fifteen attacked the deceased with tabbals and lathis while he accompanied by his...

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Rajasthan State Electricity Board Vs. Cess Committee & ANR [1990] INSC 305 (8 October 1990)

Citation : 1990 Latest Caselaw 305 SC

Electricity (Supply) Act, 1948
Electricity (Supply) Act, 1948
Electricity (Supply) Act, 1948

Headnote :

The Water (Prevention & Control of Pollution) Act, 1974 was enacted inter alia to provide for the prevention and control of water pollution, the maintaining or restoring of wholesomeness of water, etc. Section 25 of the said Act provides that no person shall without the consent of the State Boar...

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Delhi Cloth and General Mills Ltd. Vs. S. Paramjit Singh & ANR [1990] INSC 306 (9 October 1990)

Citation : 1990 Latest Caselaw 306 SC

Jammu and Kashmir Houses and Shops Rent Control Act, 1966
Transfer of Property Act, 1882

Headnote :

The appellant, a tenant, claimed protection of the Jammu and Kashmir Houses and Shops Rent Control Act, 1966. The courts below disallowed the claim, on the ground that clause (iii) of sub-section (3) of Section 1, read with the Expla- nation was attracted in respect of the appellant. The appellan...

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Smt. Isabella Johnson Vs. M.A. Susai [1990] INSC 307 (9 October 1990)

Citation : 1990 Latest Caselaw 307 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The Respondent-landlord filed a suit under the Andhra Pradesh Rent Control Act for recovery of possession and for mesne profits. The apPellant-defendant raised a preliminary objection that the City Civil Court had no jurisdiction to entertain the suit. In the two eviction petitions filed earlier by...

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Poonjabhai Varmalidas Vs. Commissioner of Income Tax, Ahmadabad [1990] INSC 308 (9 October 1990)

Citation : 1990 Latest Caselaw 308 SC

General Clauses Act, 1897
Income Tax Act, 1961

Headnote :

Section 10(2)(xi) of the Income Tax Act, 1922 provided for deduction of bad and doubtful debts. The proviso thereto laid down that if the amount ultimately recovered on any such debt was greater than the difference between the whole debt and the amount allowed the excess shall be deemed to be a prof...

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Central Bank of India Vs. C. Bernard [1990] INSC 309 (9 October 1990)

Citation : 1990 Latest Caselaw 309 SC

CrPC Section 196. Prosecution for offences against the State and for criminal conspiracy to commit such offence

Headnote :

The respondent, a bank employee, was chargesheeted for claiming L.F.C. on the basis of fake travel receipts. The Bank appointed one of its officers as Enquiry Officer as well as Disciplinary Authority who conducted the departmen- tal enquiry against the respondent. However, during the pendency of th...

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Sita Ram Vs. Chhota Bhondey & Ors [1990] INSC 310 (9 October 1990)

Citation : 1990 Latest Caselaw 310 SC

Ram Adhar Singh Vs. Ramroop Singh & Ors [1967] INSC 242 (26 October 1967)

Headnote :

In the course of consolidation proceedings under the U.P. Consolidation of Holdings Act, 1953, questions arose amongst the members of a family regarding the title to certain properties. Respondent No. 1 filed objections to the original entries in respect of lands in Khata No. 72 and 73 on the basis...

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State of U.P. & Ors Vs. Delhi Cloth Mills & ANR [1990] INSC 311 (9 October 1990)

Citation : 1990 Latest Caselaw 311 SC

Kalyani Stores Vs. The State of Orissa & Ors [1965] INSC 186 (21 September 1965)

Headnote :

The respondents are manufacturers of high strength spirit. They also used to manufacture and bottle military rum under a licence and supply the same to the defence personnel inside and outside the State of U.P. The excise duty on military rum for export was Rs.7 per L.P. Litre while the rate for con...

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Devdutta & Ors Vs. State of M.P. & Ors [1990] INSC 312 (9 October 1990)

Citation : 1990 Latest Caselaw 312 SC

Headnote :

A group of Block Level Extension Officers rendered surplus in their parent department were appointed as Sales Tax Inspectors, Class III (Executive) posts, in the respond- ent State between 13th February, 1967 and 28th September, 1970. By an order dated 29th March, 1967, they were exempted from the r...

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Milak Brothers Vs. Union of India & Ors [1990] INSC 313 (9 October 1990)

Citation : 1990 Latest Caselaw 313 SC

Customs Act, 1962

Healthways Dairy Products Co. Vs. Union of India [1975] INSC 244 (6 October 1975)

Headnote :

The appellants purchased groundnuts without shell in raw form, and after subjecting them to various processes and treatment, packed them in packets and tins which were then exported. The goods were charged to duty under item 13 of the Second Schedule to the Indian Tariff Act 1934 and, later, unde...

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Chander Bhan Vs. Hotilal Gupta & Ors [1990] INSC 314 (9 October 1990)

Citation : 1990 Latest Caselaw 314 SC

Punjab Courts Act, 1918
Punjab Courts Act, 1918

Headnote :

One post of Upper Division Clerk/English Clerk fell vacant in the Small Causes Court. Appellant made his claim to the post on the footing that he was a graduate and on the basis of Rule of Rotation embodied in Rule VI of the High Court Rules and Orders, Volume 1, Respondent No. 1 made his claim on t...

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Bhoolchand & ANR Vs. Kay Pee Cee Investments & ANR [1990] INSC 315 (10 October 1990)

Citation : 1990 Latest Caselaw 315 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

T.A. Jotindranath Mudaliar, the original lessor, let out his premises viz. two shops and a house adjoining the shops to M/s,Bhoolchand Chandiram, appellant on 4.10.1943 on the terms contained in the letter dated 4.10.1943 whereby the shops were let out on a monthly rent of Rs.430 for two years with...

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Jiwani Kumari Parekh Vs. Satyabrata Chakravorty [1990] INSC 316 (10 October 1990)

Citation : 1990 Latest Caselaw 316 SC

Constitution of India
Land Acquisition Act, 1894
Land Acquisition Act, 1894

Headnote :

By its order dated January 16, 1990 in the writ petition, the Court had directed respondent No. 4 to band over possession of the premises requisitioned under the West Bengal Premises Requisition and Control (Temporary Provi- sions) Act, 1947, within nine weeks subject to their obtain- ing any order...

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Malayammal & Ors Vs. A Malayalam Pillai & Ors [1990] INSC 317 (10 October 1990)

Citation : 1990 Latest Caselaw 317 SC

Headnote :

K. bequeathed his properties describing them in five Schedules, A, B, C, D and E. In respect of the 'E' schedule properties, he created an endowment stating that after his death it should be managed for construction of his own tomb or samadhi and for performing poojas and ceremonies thereat....

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Phagwara Improvement Trust Vs. State of Punjab & Ors [1990] INSC 318 (10 October 1990)

Citation : 1990 Latest Caselaw 318 SC

Punjab Town Improvement Act, 1922
Punjab Town Improvement Act, 1922
Punjab Town Improvement Act, 1922

Headnote :

The appellant Trust prepared a development scheme under the provisions of the Punjab Town Improvement Trust Act, 1922 covering certain lands including that of the respond- ents. Notice inviting objections was published in a dally Newspaper on 9th, 16th and 23rd April, 1976. It was also published in...

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Rajasthan State Electricity Board & Ors Vs. Laxman Lal [1990] INSC 319 (11 October 1990)

Citation : 1990 Latest Caselaw 319 SC

Electricity (Supply) Act, 1948
Electricity (Supply) Act, 1948
Electricity (Supply) Act, 1948
Industrial Disputes Act, 1947

Headnote :

A settlement was arrived at on 22.2.1972 between the Rajasthan State Electricity Board and the Union representing its employees. In pursuance of this settlement, notification dated 22.3.1972 was issued revising the pay-scales of var- ious categories of posts, effective from 1st April, 1969. As per t...

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R.M. Narayana Chettiar & ANR Vs. N. Lakshmanan Chetfiar & Ors [1990] INSC 320 (11 October 1990)

Citation : 1990 Latest Caselaw 320 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The appellants instituted a representative suit in the court of the learned Subordinate Judge against the respond- ents inter alia praying for framing a scheme for a public charitable trust. On the same day, an application was made in the court praying for leave to institute the suit, as required un...

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S.P. Dubey Vs. M.P.S.R.T. Corpn. & ANR [1990] INSC 321 (23 October 1990)

Citation : 1990 Latest Caselaw 321 SC

Constitution of India
Industrial Disputes Act, 1947

Headnote :

The age of superannuation for the employees of the private transport company in which the appellant was ini- tially employed was 60 years. When the said company was taken over by the State on August 31, 1955, the notification specifically provided that the existing staff would not be adversely affec...

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Bikaner Gypsums Ltd. Vs. Commissioner of Income Tax, Rajasthan [1990] INSC 322 (23 October 1990)

Citation : 1990 Latest Caselaw 322 SC

Income Tax Act, 1961

Headnote :

The appellant-assessee carried on the business of mining gypsum. The predecessor-in-interest of the assessee acquired a lease from the Maharaja of one of the erstwhile princely State on September 29, 1948 for mining of gypsum for a period of 20 years over an area of 4.27 square miles in the State. T...

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Union of India & Ors Vs. Dev Raj Gupta & Ors [1990] INSC 323 (23 October 1990)

Citation : 1990 Latest Caselaw 323 SC

Delhi Development Act, 1957

Headnote :

The land in this case was leased by the Government to one R in 1931 and a regular lease deed was drawn in 1938. It was a perpetual lease. The lessee constructed a residential building on the land, and assigned the lease in favour of one L. On the death of L, the interest in the lease devolved on the...

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Sutlej Cotton Mills Ltd. Vs. Commissioner of Income Tax, West Bengal Iii, Calcutta [1990] INSC 324 (23 October 1990)

Citation : 1990 Latest Caselaw 324 SC

Headnote :

The appellant, a company resident in British India, had a cotton mill. The cloth manufactured in the mill was sold in British India as well as native States. For the assess- ment years 194546, 194647 and 1947 48, the company was assessed under Section 14(2)(c) of the Income Tax Act, 1922, in respect...

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Central Board of Direct Taxes & ANR Vs. Dr. O.N. Tripathi & Ors [1990] INSC 325 (24 October 1990)

Citation : 1990 Latest Caselaw 325 SC

Headnote :

Respondents Nos. 1 and 2, direct recruit Income Tax Officers, CIasa I, flied a petition before the Central Administrative Tribunal contending that they were not ap- pointed to the next higher post of Assistant Commissioner according to their turn in the seniority list prepared as per directions give...

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Gurmail Singh & Ors Vs. State of Punjab & Ors [1990] INSC 326 (25 October 1990)

Citation : 1990 Latest Caselaw 326 SC

Headnote :

The appellants were in service as tubewell operators in the Irrigation Branch of the Public Works Department of the Punjab Government. The State took a decision to transfer all the tubewells in this branch to the Punjab State Tubewell Corporation, a company wholly owned and managed by the State of P...

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Murli Manohar and Co. & ANR Vs. State of Haryana & ANR [1990] INSC 327 (25 October 1990)

Citation : 1990 Latest Caselaw 327 SC

Central Sales Tax Act, 1956
Punjab General Sales Tax Act, 1948
Punjab General Sales Tax Act, 1948

Headnote :

Each of the appellants/petitioners is a registered dealer in the State of Haryana. He purchased certain raw materials in the State without paying purchase tax thereon, in view of the provision contained in section 24 of the Haryana Sales Tax Act, 1973. He manufactured certain goods in the State with...

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Marine Times Publications Pvt. Ltd. Vs. Shiriram Transport and Finance Co. Ltd. & ANR [1990] INSC 328 (26 October 1990)

Citation : 1990 Latest Caselaw 328 SC

Headnote :

The appellant company, a member of Cooperative Society, respondent No. 2, was having its office premises in a build- ing owned by respondent No. 2. It entered into an agreement to sell the said premises to respondent No. 1, a non-member subject to the approval of the Cooperative Society. The Coopera...

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Commissioner of Income Tax, Delhi Central Vs. Modi Spinning and Weaving Mills Co. Ltd. [1990] INSC 329 (26 October 1990)

Citation : 1990 Latest Caselaw 329 SC

Headnote :

In Commissioner of Income Tax, Madras v. Veeraswami Nainar & 9rs., 55 ITR 35, the Madras High Court took the view that the development rebate reserved should be made at the time of making up the Profits and Loss Account, and this was affirmed by this Court in Indian Overseas Bank's Ltd. v. C...

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Subhash Sharma & Ors Vs. Union of India [1990] INSC 330 (26 October 1990)

Citation : 1990 Latest Caselaw 330 SC

Constitution of India
Government of India Act, 1935

Headnote :

In these petitions in the nature of public interest litigation under Article 32 of the Constitution, the relief asked for is one for mandamus to the Union of India to fill the vacancies of Judges in the Supreme Court and the several High Courts of the country and ancillary orders or direc- tions in...

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Pollisetti Pullamma & Ors Vs. Kalluri Rameswaramma & Ors [1990] INSC 331 (26 October 1990)

Citation : 1990 Latest Caselaw 331 SC

Constitution of India

Headnote :

The appellants are the tenants and the respondents are the landholders in respect of the tenanted agricultural lands of the hitherto inam estates. After the coming into force of the Andhra Pradesh (Andhra Area) Estates (Abolition and Conversion into Ryotwari) Act, 1948. the inam estates were abolish...

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Orient Paper and Industries Ltd. Andanr. Vs. State of Orissa & Ors [1990] INSC 332 (30 October 1990)

Citation : 1990 Latest Caselaw 332 SC

Gwalior
Orissa Forest Produce (Control of Trade) Act, 1981

Prakash Amichand Shah Vs. State of Gujarat & Ors [1985] INSC 257 (20 December 1985)
Prakash Amichand Shah Vs. State of Gujarat [1981] INSC 126 (24 July 1981)
The State of Orissa Vs. Sudhansu Sekhar Misra & Ors [1967] INSC 251 (7 November 1967)

Headnote :

The appellants/petitioners in each of the two Appeals Writ Petitions are contractors. They had entered into agree- ments with the State of Orissa in terms of which they had obtained exclusive rights and licences to fell, cut and remove bamboos from certain specified areas for the purpose of converti...

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Mst. Mohindero Vs. Kartar Singh & Ors [1990] INSC 333 (30 October 1990)

Citation : 1990 Latest Caselaw 333 SC

Hindu Succession Act, 1956

Headnote :

Santi married Kisso and gave birth to a son, the father of the appellant. On the death of Kisso, Santi married his brother, Ditto, who died issueless. On the death of Ditto, the mutation of his estate was sanctioned in Santi's name, being his widow. She was in possession of the same as life-E...

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Union of India & ANR Vs. U.P. State Ware Housing Corporation [1990] INSC 334 (31 October 1990)

Citation : 1990 Latest Caselaw 334 SC

Headnote :

The Income Tax Officer required the U.P. State Ware Housing Corporation, a creature of the Ware Housing Corpora- tions Act, 1962, to pay a sum of money as advance tax for the Assessment Year 1974-75, taking the view that rental income derived by the assessee-Respondent from its godown and ware-homes...

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M.C. Mehta Vs. State of Tamil Nadu & Ors [1990] INSC 335 (31 October 1990)

Citation : 1990 Latest Caselaw 335 SC

Headnote :

In terms of Article 39(f) of the Constitution childhood and youth are to be protected against exploitation and given facilities to develop in a healthy manner. In terms of Article 45 they are meant to be subjected to free and com- pulsory education until they complete the age of 14 years. Economi...

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Brathi Alias Sukhdev Singh Vs. State of Punjab [1990] INSC 336 (31 October 1990)

Citation : 1990 Latest Caselaw 336 SC

Indian Penal Code, 1860 (IPC)

Headnote :

The appellant and his uncle Teja Singh were tried for an offence under Section 302/34 I.P.C. for committing the murder of one Sucha Singh. The case of the prosecution was that the appellant and Teja Singh in furtherance of their common intention attacked the deceased Sucha Singh on 1st January 1975...

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Mangananese Ore (India) Ltd. Vs. Chandi Lal Saha & Ors [1990] INSC 337 (1 November 1990)

Citation : 1990 Latest Caselaw 337 SC

Constitution of India
Industrial Disputes Act, 1947
Minimum Wages Act, 1948
Minimum Wages Act, 1948

Headnote :

The Government of India by a notification issued under the Minimum Wages Act, 1948 fixed the minimum rates of wages payable to different categories of employees of the Manga- nese Mines. The appellant Company was paying minimum wages to its workers. Besides it was also paying to its employees attend...

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H.L. Randev & Ors Vs. High Court of Punjab and Haryana & Ors [1990] INSC 338 (1 November 1990)

Citation : 1990 Latest Caselaw 338 SC

Headnote :

The appellants in this case were promotees while re- spondents 2 to 12 were direct recruits, both belonging to the Punjab Superior Judicial Service. Pursuant to the direc- tions given by this Court in B.S. Yadav's case (1981) 1 SCR 1024, the High Court prepared a provisional seniority list and i...

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H.C. Puttaswamy & Ors Vs. Hon'ble Chief Justice of Karnatakahigh Court, Bangalore [1990] INSC 339 (5 November 1990)

Citation : 1990 Latest Caselaw 339 SC

Headnote :

Appointments to the posts of Second Division Clerks in all the State Departments of the Karnataka Govt. are gov- erned by the Karnataka Civil Services (Ministerial Posts) Recruitment Rules, 1966 and the power to make selection vests in the State Public Service Commission. Each Depart- ment notifies...

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M.L. Sachdev Vs. Union of India & ANR [1990] INSC 340 (5 November 1990)

Citation : 1990 Latest Caselaw 340 SC

Headnote :

Article 144 of the Constitution requires all authori- ties, civil and judicial, in the territory of India to act in aid of the Supreme Court. Section 5 of the Monopolies and Restrictive Trade Prac- tices Act, 1969 provides that the Commission shall consist of a Chairman and not less than two and...

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Commissioner of Wealth Tax, Calcutta Vs. Smt. Anjamli Khan [1990] INSC 341 (6 November 1990)

Citation : 1990 Latest Caselaw 341 SC

Bihar Land Reforms Act, 1950

Headnote :

The Respondent-assessee owned vast agricultural proper- ties which came to be vested in the State Government by virtue of the provisions of the West Bengal Estates Acquisi- tion Act, 1953. The assessee was entitled to receive compen- sation in respect of those lands. For the assessment years 1957-58...

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Tehri Bandh Virodhi Sangarsh Samiti & Ors Vs. State of U.P & Ors [1990] INSC 342 (7 November 1990)

Citation : 1990 Latest Caselaw 342 SC

Headnote :

The petitioners have filed this petition in public interest under Article 32 of the Constitution praying that the respondents be restrained from constructing and imple- menting the Tehri Hydro Power Project and the Tehri Dam. They allege that in preparing the plan for Tehri Dam Project the safety...

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Hamda Ammal Vs. Avadiappa Pathar & Ors [1990] INSC 343 (7 November 1990)

Citation : 1990 Latest Caselaw 343 SC

Headnote :

The appellant purchased the suit property from Govindra- ju Pathar, Muthulinga Asari and Gurusami Pathar--Respond- ents-vendors by a sale deed executed in her favour on 9.9.1970 and got the sale deed registered on 26.10.1970. Before registration of the sale deed, respondent Avadiappa filed a mone...

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Nityananda Kar & ANR Vs. State of Orissa & Ors [1990] INSC 344 (9 November 1990)

Citation : 1990 Latest Caselaw 344 SC

Headnote :

On the recommendation of a High Power Committee, the Government of Orissa by its resolution dated 7.2.1972 decid- ed to merge the two cadres of its services known as Orissa Administrative Service Class II and Orissa Subordinate Administrative Service Class III. The officers in the former cadre prior...

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A.K. Bhatnagar & Ors Vs. Union of India & Ors [1990] INSC 345 (9 November 1990)

Citation : 1990 Latest Caselaw 345 SC

Headnote :

Respondent no. 1 in the Civil Appeal of 1985, moved the High Court in a writ to consider his case for promotion to Grade II and Grade I of the Central Information Service in the existing vacancies arising subsequent to 1964 by taking into consideration the period of his ad hoc service from the year...

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P. Orr and Sons (P) Ltd. Vs. Associated Publishers (Madras) Limited [1990] INSC 346 (9 November 1990)

Citation : 1990 Latest Caselaw 346 SC

Tamil Nadu Buildings (Lease and Rent Control) Act, 1960

Headnote :

The respondent-landlord filed a petition before the Rent Controller for eviction of the appellant-tenant under sec- tion 14(1)(b) of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 on the ground that the condition of the building compelled immediate demolition and that the land- lord wan...

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Basthi Kasim Saheb Vs. Mysore State Road Transport Corporation & Ors [1990] INSC 347 (12 November 1990)

Citation : 1990 Latest Caselaw 347 SC

Headnote :

The appellant was travelling in a bus belonging to the Mysore State Road Transport Corporation when the bus was involved in an accident resulting in serious injuries to the appellant. The appellant claims Rs.75,000 as compensation. The respondents resisted the claim inter alia on the ground that...

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Major Suresh Chand Mehra Vs. Defence Secretary & Ors [1990] INSC 348 (13 November 1990)

Citation : 1990 Latest Caselaw 348 SC

Army Act, 1950
Army Rules, 1954

Headnote :

The petitioner was commissioned in the Indian Army in January 1959 and was promoted to the substantive rank of Major on March 11, 1983. In January 1986, the petitioner joined 63rd Fd. Regiment. The 24th Rising Day of the Unit fell on September 1, 1986. In connection with the celebra- tions of the sa...

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Smt. Shanti & ANR Vs. State of Haryana [1990] INSC 349 (13 November 1990)

Citation : 1990 Latest Caselaw 349 SC

Indian Penal Code, 1860 (IPC)

Headnote :

The appellants, along with three other co-accused, were charged of committing a dowry death. They were prosecuted under sections 201, 304-B and 498-A of the Indian Penal Code. The Trial Court convicted the appellants on all the counts but acquitted the other three co-accused. The appellants prefe...

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M.O.H. Uduman & Ors Vs. M.O.H. Aslum [1990] INSC 350 (13 November 1990)

Citation : 1990 Latest Caselaw 350 SC

Headnote :

The appellants/defendants 1-3 and the respondent/plain-tiff are sons of the 4th appellant/defendant--their mother. Their father M.O. Hassan Kuthus Marican started the proprie- tory concern M/s Hassan Tithus Marican doing import and export and other business in Pondicherry on July 20, 1962, a part...

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