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R S PATHAK

312 judgments · newest first · showing 201–312

K. GEORGE THOMASversusCOMMISSIONER OF INCOME- TAX, KERALA

1986 INSC 99Dismissed

K. George Thomas, an individual who owned a printing press and a daily newspaper, received Rs.5,85,637 from the United States in his capacity as Vice‑President of the India Gospel Mission. The funds were credited to a bank account in the name of the Mission but were largely used for the newspaper’s …

RESERVE BANK OF INDIA & ORS.versusC.N. SAHASRANAMAN & ORS.

1986 INSC 100Appeal(s) allowed

The Reserve Bank of India (RBI) introduced a promotion scheme for staff officers (Grade II/A) based on centre‑wise seniority and a fixed ratio of candidates to vacancies, as set out in Administrative Circulars No. 8 and 9 of 13 May 1972. Three Grade‑II clerks at the Nagpur branch challenged the …

NANAKRAM ETC.versusKUNDALRAI ETC.

1986 INSC 96Appeal(s) allowed

The Supreme Court considered two civil appeals where landlords sought to declare leases void because they were entered into without complying with clause 22 of the Central Provinces and Berar Letting of Houses and Rent Control Order, 1949. The Court held that such a lease, although inconsistent with …

ATUL KHULLAR & ORS. ETC. ETC.versusSTATE OF J & K AND ORS. ETC. ETC.

1986 INSC 75Dismissed

The petitioners challenged the selection of candidates for MBBS, BDS and engineering courses in Jammu & Kashmir, alleging that the State's addition of villages to the backward‑area list was arbitrary, that temporary urban residence disqualified reservation claims, that the 85‑point written test and …

J.P. SHARMAversusVINOD KUMAR JAIN

1986 INSC 67

The case arose from a complaint filed by the Deputy Chief Controller of Imports and Exports alleging that several directors of Jain Sudh Vanaspati Ltd. conspired to illegally import beef tallow in violation of the Imports and Exports (Control) Act, 1947 and Section 120B of the IPC. The Delhi High …

G.K. DUDANI & ORS. ETC.versusS.D. SHARMA & ORS.

1986 INSC 64Appeal(s) allowed

The case concerned the inter‑se seniority between direct‑recruits and promotees in the Gujarat Civil Service (Deputy Collectors) after the Bombay Reorganisation Act, 1960. Direct recruits argued that promotees appointed to ex‑cadre and temporary posts between 1960‑62 were not "regularly appointed" …

UNION CARBIDE INDIA LIMITEDversusUNION OF INDIA AND ORS.

1986 INSC 60Appeal(s) allowed

Union Carbide India Ltd, a manufacturer of flashlights, extruded aluminium cans (torch bodies) from aluminium slugs. The Central Excise authorities demanded a price list for levying excise duty under the Central Excise and Salt Act, 1944. The company contended that the cans were intermediate, not …

NATIONAL TEXTILE CORPORATION LTD. & ORS.versusSITARAM MILLS LTD. & ORS. ETC.

1986 INSC 61Appeal(s) allowed

The Supreme Court examined whether the surplus lands owned by Shree Sitaram Mills formed part of the "assets in relation to the textile undertaking" under sub‑section (2) of section 3 of the Textile Undertakings (Taking Over of Management) Act, 1983. The mill, a sick textile undertaking, had been …

SONIK INDUSTRIES, RAJKOTversusMUNICIPAL CORPORATION OF THE CITY OF RAJKOT

1986 INSC 56Dismissed

The Rajkot Municipality framed draft rules for levying rates on buildings and lands, obtained State Government sanction, and published a newspaper notice under section 77 of the Bombay Municipal Boroughs Act, 1925 stating that the rules could be inspected and purchased at the municipal office. Sonik …

COMMISSIONER OF INCOME TAX U.P, LUCKNOWversusJ.K. HOSIERY FACTORY, KANPUR

1986 INSC 48Dismissed

The Supreme Court examined whether an unregistered partnership firm that became a registered firm could carry forward unabsorbed depreciation from the year it was unregistered (1949-50) and set it off against the partners' income in the subsequent year (1950-51). The Tribunal had denied the set‑off, …

NIRANJAN & CO. P. LTD.versusCOMMISSIONER OF INCOME TAX, WEST BENGAL-I & OTHERS

1986 INSC 49Dismissed

Niranjan & Co. Ltd. filed its 1962 return showing a profit of Rs 2,092 but later discovered that profit from construction work of Rs 10,718.46 had been omitted. The Income‑Tax Officer (ITO) assessed the year‑end tax on 27 Nov 1963, having taken the construction profit into account from the …

COMMISSIONER OF INCOME-TAX, ORISSAversusORISSA CORPORATION (P) LTD.

1986 INSC 50Dismissed

The assessee, Orissa Corporation, claimed a cash credit of Rs 1,50,000 as loans from three individuals, producing confirmation letters and hundis but could not serve notices under s.131 to the alleged lenders. The Income‑Tax Officer deemed the lenders “name‑lenders”, added the amount as unproved …

COMMISSIONER OF INCOME TAXversusSHIVAKAMI CO. PVT. LTD.

1986 INSC 44Dismissed

Shivakami Co. Pvt. Ltd., a private company, sold unquoted shares of two other companies and claimed a loss. The Income‑Tax Officer, relying on the first proviso to section 12B(2) of the 1922 Income‑Tax Act (now section 52 of the 1961 Act), deemed the break‑up values of the shares and assessed …

CHUNNI LAL PARSHADI LALversusCOMMISSIONER OF SALES TAX, U.P., LUCKNOW

1986 INSC 45Appeal(s) allowed

The appellant, a dealer in cotton yarn, sold the yarn to registered dealers and obtained Form III‑A certificates indicating the goods were for resale. The Sales Tax Officer later alleged that the purchasers had consumed the yarn, reopened the assessment under s.21 of the Uttar Pradesh Sales Tax Act …

BANSAL & CO, & ANR.versusUNION OF INDIA & ORS.

1985 INSC 257Disposed off

The Ministry of Railways issued a Preferential Traffic Schedule (PTS) under section 27A of the Indian Railways Act, 1890, assigning coal transport to priority ‘C’ subject to five conditions, including loading from collieries. The Gauhati High Court ordered that wagons be allotted under priority ‘C’ …

UNION OF INDIAversusLAKSHMI SUGAR & OIL MILLS LTD., HARDOI

1985 INSC 242Appeal(s) allowed

The Central Government, invoking the Sugar Undertakings (Taking over of Management) Ordinance, 1978, issued a notice to Lakshmi Sugar & Oil Mills Ltd. alleging arrears of cane dues exceeding ten per cent of the total price of cane purchased in the immediately preceding sugar year, and subsequently …

SHYAM LAL SHARMA & ORS.versusUNION OF INDIA

1985 INSC 239Dismissed

The petitioners, railway employees, were dismissed or removed for participating in a strike without any enquiry. They filed writ petitions, which were transferred to the Supreme Court and ultimately dismissed. The petitioners then filed review petitions alleging that they were denied a chance to …

HARBANS LALversusJAGMOHAN SARAN

1985 INSC 229Appeal(s) allowed

The landlord Jagmohan Saran sought a declaration that a shop leased to tenant Harbans Lal was vacant under Section 12(1)(b) of the U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972, alleging that Lal had sub‑let it to Yadram and his son Madan Lal, who were not family members. …

SMT. ASHA KESHAVRAO BHOSALEversusUNION OF INDIA & ANR.

1985 INSC 220Dismissed

The petitioners, the wife of a man detained under the Conservation of Foreign Exchange & Prevention of Smuggling Activities Act, 1974, challenged his detention order (s.3(1)) and subsequent declaration (s.9) before the Supreme Court under Article 32. They argued that the government’s delay in …

SAMARESH BOSE AND ANR.versusAMAL MITRA AND ANR.

1985 INSC 205Appeal(s) allowed

Samaresh Bose authored the novel "Prajapati" which was published in the Bengali journal Desh and later as a book. Amal Mitra complained that the work was obscene under IPC s.292 read with s.109, leading to the conviction of the author and the publisher Sitangshu Kumar Dasgupta by a magistrate and …

M/S. SAHNEY STEEL PRESS WORKS LTD. & ANR.versusTHE COMMERCIAL TAX OFFICER & ORS.

1985 INSC 194Dismissed

M/s. Sahney Steel and Press Works Ltd., a company with its registered office and factory in Hyderabad and branch offices in several other states, manufactured standard and non‑standard steel goods on orders received by its branches. The goods were dispatched from Hyderabad to the branches and then …

STATE OF ORISSAversusSRIDHAR KUMAR MALIK AND ORS. ETC. ETC.

1985 INSC 164Dismissed

The State of Orissa issued a proclamation in English, both in the Official Gazette and a local newspaper, announcing its intention to declare two villages as a notified area under Section 417-A of the Orissa Municipal Act, 1950, and invited objections. The residents challenged the proclamation on …

MRS. GEETINDER KAURversusSTAIE OF PUNJAB AND 2 ORS.

1985 INSC 160Disposed off

The wife of a man detained under the National Security (Rajasthan Conditions of Detention) Order, 1984 filed a writ petition under Article 32 seeking transfer of her husband’s detention from Bharatpur, Rajasthan to Punjab, better jail amenities, cessation of solitary confinement, and regular visits. …

UNION TERRITORY OF CHANDIGARHversusM/S. AMRIT ROLLER FLOUR MILLS

1985 INSC 147Appeal(s) allowed

The respondent, Amrit Roller Flour Mills, held a licence under the Wheat Roller Flour Mills (Licensing and Control) Order, 1957 and supplied maida, suji and rawa to permit‑holders as directed by the District Food and Supplies Officer. It was assessed for sales tax under the Punjab General Sales Tax …

M/S. DHANPAT OIL & GENERAL MILLSversusUNION OF INDIA & ORS.

1985 INSC 149Dismissed

M/s Dhanpat Oil & General Mills, engaged in oil extraction, was served notices under the Produce Cess Act, 1966 for filing monthly returns and paying cess. At the relevant time no "Collector" (appointed only on 13 July 1970) or Appellate Authority (appointed on 21 August 1972) existed, leading the …

D.K. MITRA AND ORS.versusUNION OF INDIA AND ORS.

1985 INSC 145Appeal(s) allowed

Eight petitioners, originally Assistant Medical Officers, were promoted on an officiating basis to Divisional Medical Officer posts between 1971 and 1974 under the 1965 and 1973 Railway Medical Service Rules, which treated such posts as selection posts. A seniority list prepared in 1979 under the …

BHAGWAN DAS AND OTHERSversusINDIAN COUNCIL OF AGRICULTURAL RESEARCH AND OTHERS

1985 INSC 113Dismissed

The petitioners, 39 promotees to the post of Assistant in the Indian Council of Agricultural Research (ICAR), challenged a 1981 seniority list that demoted them in favour of direct recruits, alleging violation of Articles 14 and 16 of the Constitution. They argued that seniority should be based on …

GOVIND SARAN GANGA SARANversusCOMMISSIONER OF SALES TAX AND ORS.

1985 INSC 107Appeal(s) allowed

The appellant, a dealer in cotton yarn registered under the Bengal Finance (Sales Tax) Act, 1941 as applied to Delhi, claimed exemption for sales of cotton thread under Entry 21 of the Second Schedule. The Sales Tax Officer held the sales were of cotton yarn and liable to tax. The Financial …

PRAN KRISHNA GOSWAMI & ORS.versusSTATE OF WEST BENGAL AND ORS.

1985 INSC 102Appeal(s) allowed

The appellants, originally constables in the Calcutta Police, were promoted to officiating Sub‑Inspectors and later confirmed, but were placed below many directly recruited Sub‑Inspectors in the seniority list. They argued that seniority should be based on their continuous officiating service, not …

D. NAVINACHANDRA & CO., BOMBAY & ANR. ETC.versusUNION OF INDIA & ORS.

1985 INSC 94Dismissed

The petitioners, diamond exporters who had been granted Export House Certificates and Additional Licences under the Import Policy 1978‑79 by the Supreme Court order of 18 April 1985 (Union of India v. Rajnikant Bros.), imported consignments falling in Appendices 2B, 3 and 5 of the later Import …

THE COMMISSIONER OF WEALTH TAX, GUJARAT, AHMEDABADversusKANTILAL MANILAL ETC. ETC.

1985 INSC 56Dismissed

The assessee sought to deduct wealth‑tax liabilities of Rs 22,679 (assessment year 1960‑61) and Rs 39,692 (assessment year 1961‑62) while computing net wealth for the valuation dates of 31 March 1961 and 31 March 1962. The Wealth Tax Officer rejected the claim, the Appellate Assistant Commissioner …

DHANJIBHAI RAMJIBHAIversusSTATE OF GUJARAT

1985 INSC 10Dismissed

The appellant, appointed as a Sales Tax Officer on a two‑year probation, continued in service without a confirmation order and was terminated after three years. He challenged the termination before the Gujarat High Court, which dismissed his writ petition and the subsequent appeal. The Supreme Court …

SARDAR TOTA SINGHversusM/S GOLD FIELD LEATHER WORKS, BOMBAY .

1985 INSC 4Appeal(s) allowed

Gold Field Leather Works let a building to a partnership firm, which sub‑let a shop to Manek Chand, who in turn sub‑let it to Sardar Tota Singh in 1952. Gold Field sued Manek for unlawful sub‑letting and obtained a decree for possession; Tota Singh later sued for a declaration that he was a lawful …

MUNICIPAL CORPORATION OF DELHIversusNEW KWALITY SWEET HOUSE & ORS.

1984 INSC 230Dismissed

In 1975 a food inspector collected a 200‑gram sample of suji from the accused, although the Prevention of Food Adulteration Rules required 250 g, and sent it to the public analyst, who reported excessive moisture and ash. The Metropolitan Magistrate acquitted the accused on the ground that the …

LAKSHMINARAYAN GUIN & ORS.versusNIRANJAN MODAK

1984 INSC 225Dismissed

The appellants, landlords, obtained a trial decree for possession of a house in Memari, West Bengal, on grounds of rent arrears and need for demolition. The respondent appealed, and while the appeal was pending the West Bengal Premises Tenancy Act, 1956 was extended to Memari, introducing Section 13 …

DEBRAJAN RAY & ORS.versusCOMPTROLLER & AUDITOR GENERAL OF INDIA AND ORS.

1984 INSC 212Dismissed

The Comptroller and Auditor General framed a 1966 scheme allowing Upper Division Clerks who had served at least 20 years, exhausted all chances to pass the Subordinate Accounts Service Examination, or were over 45, to be appointed as temporary Accountants without needing to pass the exam. The …

CHIMAN LALversusMISHRILAL

1984 INSC 211Appeal(s) allowed

The landlord served a notice on 21 October 1969 demanding arrears of rent for a portion of a shop and verandah and claimed termination of the tenancy, thereafter filing an eviction suit under section 12(1)(a) of the Madhya Pradesh Accommodation Control Act, 1961. The tenant deposited the arrears but …

NEPAL SINGHversusSTATE OF U. P. & ORS .

1984 INSC 207Appeal(s) allowed

The appellant, Nepal Singh, a temporary Sub‑Inspector of Police, was terminated from service on the ground of alleged corruption and a second marriage without government permission, based on a circular issued by the Inspector General of Police. The termination order was issued by the Deputy …

M. P. MITTALversusSTATE OF HARYANA AND ORS.

1984 INSC 189Dismissed

The Haryana State Industrial Development Corporation (HSIDC) underwrote preference shares of Depro Foods Ltd. and the managing director of Depro Foods personally guaranteed the dividend payment, agreeing that any dues could be recovered as land revenue. When the company defaulted on a dividend of Rs …

GURPAL TULI AND ORS., ETC.versusSTATE OF PUNJAB AND ORS.

1984 INSC 187Dismissed

The appellants, teachers (Masters/Mistresses) employed in Punjab state schools, held postgraduate qualifications but were paid under the Rs 220‑500 scale. They claimed entitlement to higher pay grades (Rs 300‑450/600 or Rs 250‑400/550) prescribed in paragraph 2 of the State Government Circular …

JOGINDFR SINGH AND ORS.versusSTATE OF PUNJAB AND ANR.

1984 INSC 164Appeal(s) allowed

The appellants' land was acquired under the Land Acquisition Act, 1894, and initial compensation of Rs.27,992.84 was fixed by the Land Acquisition Officer. Subsequent enhancements by the District Judge (Rs.11,307.10) and the High Court (Rs.17,919.30) raised the issue of the rate of interest payable, …

ASSOCIATED CEMENT COMPANIES LTD. ETC.versusT.C. SHRIVASTAVA & ORS.

1984 INSC 73Disposed off

Four quarry workers were charged with misconduct for participating in an illegal strike and related acts, and after giving written explanations they were subjected to a departmental inquiry that found them guilty. The General Manager dismissed all four under Standing Order No. 17, which the …

HINDUSTAN AERONAUTICS LTD.versusTHE STATE OF ORISSA

1983 INSC 202Appeal(s) allowed

The Supreme Court examined whether Hindustan Aeronautics Ltd.'s (HAL) manufacture of MIG engines for the Government of India constituted a contract of sale liable to Central Sales Tax or a works contract exempt from tax. The Government of India, under a licence from the USSR, entrusted HAL to …

COMMISSIONER OF WEALTH TAX, GUJARATversusVIMLABEN VADILAL MEHTA

1983 INSC 156Dismissed

The Gujarat Commissioner of Wealth Tax appealed against a decision allowing Shri Vadilal Mehta to deduct certain tax liabilities in computing his net wealth for the 1964-65 wealth‑tax assessment year. The assessee sought deductions for income‑tax, wealth‑tax and gift‑tax liabilities that were …

COMMISSIONER OF WEALTH TAX GUJARAT, AHMEDABADversusVADILAL LALLUBHAI ETC.

1983 INSC 157Dismissed

The assessee, while computing his net wealth for the assessment year 1962-63, claimed deductions for debts representing estimated liabilities of income tax, wealth tax and gift tax. The Wealth Tax Officer rejected the claim, stating that estimated liabilities could not be treated as debts on the …

COMMISSIONER OF WEALTH TAX, MADRASversusK. S. N. BHATT

1983 INSC 158Appeal(s) allowed

The assessee, K.S.N. Bhatt, claimed deductions in his wealth‑tax returns for income‑tax, wealth‑tax and gift‑tax liabilities, arguing that these amounts were debts owed on the valuation dates for the assessment years 1964‑65 to 1967‑68. The Wealth Tax Officer allowed only part of the deductions; the …

K. L. TRIPATHIversusSTATE BANK OF INDIA AND OTHERS

1983 INSC 138Dismissed

K.L. Tripathi, a Branch Manager of State Bank of India, was charged with irregularities in issuing letters of credit and alleged misconduct. An internal investigation under the SBI (Officers and Assistants) Service Rules led to a charge‑sheet, after which he was given a personal hearing but not the …

RANJAN DWIVEDIversusUNION OF INDIA

1983 INSC 49Dismissed

Ranjan Dwivedi, an advocate charged with murder and conspiracy, filed a writ petition under Article 32 seeking a mandamus directing the Union to provide him with a counsel of his choice at fees comparable to those paid to state-appointed lawyers. He argued that Article 22(1) and the Directive …

HIRA LALversusDISTRICT JUDGE, GHAZIABAD & OTHERS

1983 INSC 39Case Allowed

The petitioner, a member of the Scheduled Castes, appeared for a competitive recruitment for six stenographer posts and secured the seventh position in the final merit list. The State Government had issued an order reserving 18% of subordinate service posts for Scheduled Castes, with a roster …

BALRAM & OTHERSversusTHE IIIRD ADDITIONAL DISTRICT. JUDGE & ANR.

1983 INSC 37Dismissed

The appellants sought substitution of the deceased sole appellant's legal representatives, setting aside of abatement, and condonation of delay in a ceiling appeal under the U.P. Imposition of Ceiling on Land Holdings Act, 1960. The Additional District Judge dismissed the application, and the High …

BINOY KUMAR CHATTERJEEversusM/S JUGANTAR LTD. AND OTHERS

1983 INSC 33Dismissed

Binoy Kumar Chatterjee retired from Jugantar Ltd. upon reaching the superannuation age of 60 on 1 December 1976, received his gratuity and provident fund, and was subsequently offered a fresh twelve‑month contract as Assistant Editor. After the contract ended on 1 December 1977 he claimed that his …

SMT. PERIYAKKAL & OTHERSversusSMT. DAKSHYANI

1983 INSC 19Appeal(s) allowed

The respondent obtained a decree for recovery of money, which was executed by the sale of the appellant's property. The sale was later set aside on appeal, and during the second appeal the parties entered into a court‑sanctioned compromise whereby the appellants would deposit Rs 60,000 by a …

RANI CHOUDHURYversusLT. COL. SURAJ JIT CHOUDHURY

1982 INSC 64Appeal(s) allowed

The wife filed a petition under Section 13 of the Hindu Marriage Act for divorce, and the trial court passed an ex‑parte decree in her favour on 6‑12‑1979. The husband appealed the decree under Section 96 of the CPC and sought condonation of delay under Section 5 of the Limitation Act, but the …

THRITY HOSHIE DOLIKUKAversusHOSHIAM SHAVAKSHA DOLIKUKA

1982 INSC 61Appeal(s) allowed

The Supreme Court considered the custody of an 11‑year‑old daughter, Gospi, of a divorced Parsi couple. The lower courts had awarded custody to the father, but the mother appealed, arguing that the child's welfare required her custody and continued education in a boarding school. The Court held that …

REYNOLD RAJAMANI & ANR.versusUNION OF INDIA & ANR.

1982 INSC 59Dismissed

Reynold Rajamani and his wife, married under the Indian Christian Marriage Act, filed a joint petition under Section 28 of the Special Marriage Act seeking divorce by mutual consent. The trial court dismissed the petition, and the couple attempted to rely on Section 7 of the Indian Divorce Act 1869 …

S. L. AHMED & OTHERSversusUNION OF INDIA & OTHERS

1982 INSC 56Dismissed

The petitioners, Radio Operators Grade III (Naik) of the Central Reserve Police Force, challenged their placement in the Central Civil Services (Revised Pay) Rules, 1973 pay scale of Rs.225-308 with a special pay of Rs.30, claiming entitlement to a higher scale of Rs.260-430 based on qualification …

UNION OF INDIAversusGURNAM SINGH

1982 INSC 50Dismissed

Gauram Singh, a retiring Judge of the Punjab and Haryana High Court, claimed the cash equivalent of his unutilised earned leave salary. The Government rejected the claim, but the Punjab and Haryana High Court ordered payment under Rule 20‑B of the All India Services (Leave) Rules, 1955, read with …

MAHABIR PRASAD VERMAversusDR. SURINDER KAUR

1982 INSC 46Appeal(s) allowed

Mahabir Prasad occupied a shop‑cum‑flat in Chandigarh under a one‑month rent note dated 24‑04‑1974. The landlady, Surinder Kaur, claimed the tenant had illegally sub‑let portions of the premises after the tenancy expired and sought eviction under Section 13(2)(ii)(a) of the East Punjab Urban Rent …

JYOTI BASU & OTHERS.versusDEBI GHOSAL & OTHERS.

1982 INSC 26Appeal(s) allowed

The case arose from an election petition filed by Debi Ghosal challenging the Lok Sabha election of Mohd Ismail from the 19‑Barrackpore constituency. The petition impleaded the Chief Minister of West Bengal, Jyoti Basu, and two other state ministers, alleging they colluded with the returned …

PARASHRAM THAKUR DASS & OTHERSversusRAM CHAND S/O SHRI RADHUMAL & OTHERS

1982 INSC 23Dismissed

The respondents, displaced persons, applied for plots of nazul land to build shops, as did the appellants. The State Government initially rejected all applications, but later reversed its policy and granted the plots to the appellants on permanent lease (Bhumidhari rights) without holding a public …

COMMISSIONER OF INCOME TAX, DELHIversusDELHI SAFE DEPOSIT CO. LTD.

1982 INSC 1Dismissed

Delhi Safe Deposit Co. Ltd., a partner in a managing‑agency firm, paid Rs. 9,500 towards a loss incurred by the firm when a loan advanced by the managed company defaulted. The company claimed a deduction under section 37 of the Income‑Tax Act, but the Assessing Officer disallowed it, holding the …

KALLOOMAL TAPESWARI PRASAD (HUF), KANPURversusTHE C. I T., KANPUR

1982 INSC 2Disposed off

The Hindu Undivided Family (HUF) Kalloomal Tapeshwari Prasad derived income from various sources and claimed that a partial oral partition in 1963 had divided eighteen immovable properties among ten coparceners, who then maintained separate accounts. The Income‑Tax Officer rejected the claim, …

ASHOK KUMAR BINNY AND HANSRAJversusSTATE OF JAMMU & KASHMIR & OTHERS

1981 INSC 203Case Allowed

Ashok Kumar Binny and Hans Raj were detained under Section 8 of the Jammu & Kashmir Public Safety Act, 1978. Their detentions were referred to an Advisory Board, which is statutorily required to submit its report to the Government within eight weeks of the date of detention under Section 16(1). The …

S. GOPA KUMARversusSTATE OF KERALA & KERALA PUBLIC SERVICE COMMISSION

1981 INSC 169Dismissed

The Kerala Public Service Commission conducted a common written test for junior engineer posts, with civil engineering candidates answering Category I questions and mechanical candidates answering Category II. After the test, several civil engineering applicants challenged the preparation of a …

LUDHICHEM AGENCIES ETC.versusAHMED R.V. PEER MOHAMED AND ANR.

1981 INSC 165Dismissed

The landlord, Ahmed R.V. Peer Mohamed, let his property to Saraswatibai, who subsequently sub-let cabins to six petitioners. After serving a notice to quit on Saraswatibai in 1962, the landlord obtained a decree for her ejectment, which was executed and later extended to the petitioners. The …

MATH SAUNA AND ORS.versusKEDAR NATH @ UMA SHANKAR & ORS.

1981 INSC 161Dismissed

The plaintiffs, Math Sauna temple, claimed that the Amauli properties belonged to the Math or its deity and that Mahant Sadashiva Yati, as Sarbarakar, was entitled to them. The defendants argued that the properties were personal assets of Mahant Shivshankar Yati, acquired from the personal fund of …

MANGAL SENversusKANCHHID MAL

1981 INSC 144Dismissed

The landlord sued the tenant for eviction under Section 20(2)(a) of the U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972, alleging rent arrears of at least four months. The tenant denied any arrears, contending that he had stood surety for the landlord’s sales‑tax dues and …

BIMAL CHAND JAINversusSRI GOPAL AGARWAL

1981 INSC 129Appeal(s) allowed

The respondent, a lessor, sued the appellant, a lessee, for ejectment and recovery of arrears of rent. Under Rule 5 of Order XV of the CPC, the appellant was required to deposit the admitted rent and make regular monthly deposits; failure to do so made his defence liable to be struck off, subject to …

SYED ASADULLAH KAZMIversusTHE ADDL. DISTRICT JUDGE,I ALLAHABAD AND OTHERS

1981 INSC 125Dismissed

Syed Asadullah Kazmi was a tenant of a bungalow owned by Raj Kumar Sinha. After the landlord’s applications for ejectment, the Prescribed Authority ordered the release of the bungalow in May 1976, which the appellate authority modified on 25 March 1977 to release only a portion to the landlord’s son …

F.R. JESURATNAMversusUNION OF INDIA & OTHERS

1981 INSC 121Dismissed

P.R. Jesurtnam, a former Indian Air Force officer cashiered by a General Court Martial, was appointed on a temporary basis as Senior Research Assistant at IIT Delhi for a specific project, with a clause allowing termination on 24‑hour notice. The Ministry of Defence informed IIT of his dismissal and …

SOUTH INDIA VISCOSE LTD.versusSTATE OF TAMIL NADU

1981 INSC 122Dismissed

South India Viscose Ltd., a Tamil Nadu manufacturer of art silk yarn, supplied yarn to weavers in Maharashtra and Gujarat under an Export Promotion Scheme. The yarn was dispatched from its factory to Bombay through a selling agent and then delivered to the purchasers. The company contended that the …

FIRM RAMDEO ONKARMAL & ANR.versusSTATE OF U.P. & ANR.

1981 INSC 118Dismissed

The appellants, Ramdeo Onkar Mal & Anr., were prosecuted under the Forward Contracts (Regulation) Act, 1952 for purchasing Tur (Arhar) in violation of three government notifications issued on 17 July 1958. They challenged the validity of the notifications, contending that the area of operation was …

JAMNAPRASAD KANHAIYALALversusCOMMISSIONER OF INCOME-TAX, M.P., BHOPAL

1981 INSC 114Reference answered

The assessee, a partnership firm, was found to have cash credits of Rs.46,250 in its books in the names of five minor sons of the managing partner. The Income Tax Officer treated these as unexplained cash credits and added them to the firm's income under section 68 of the Income Tax Act, 1961. The …

ASSISTANT CONTROLLER OF ESTATE DUTY & ORS.versusPRAYAG DASS AGARWAL

1981 INSC 102Disposed off

The respondent, son of a deceased estate, was assessed estate duty of Rs 3,37,543.40. While his appeal against the assessment was pending, he applied under section 52(1) of the Estate Duty Act, 1953, offering a property valued at Rs 2,53,655 as part payment. The Central Board of Direct Taxes …

AHMED IBRAHIM SAHIGRA DHORAJIversusCOMMISSIONER OF WEALTH TAX, GUJARAT

1981 INSC 86Appeal(s) allowed

The assessee, Ahmed Ibrahim Sahigra Dhoraji, possessed concealed income of Rs 7 lakhs earned between 1957‑58 and 1964‑65. He made a voluntary disclosure under Section 68 of the Finance Act 1965 and paid tax at the prescribed rate. He claimed that the tax paid could be deducted as a "debt owed" under …

COMMISSIONER OF WEALTH TAX, AMRITSARversusSURESH SETH

1981 INSC 87Dismissed

The Commissioner of Wealth Tax, Amritsar appealed against a High Court order that had ruled in favour of Suresh Seth, who had filed his wealth‑tax returns for 1964‑65 and 1965‑66 years several years late. The department had levied penalties under section 18(1)(a) of the Wealth Tax Act, applying …

HINDUSTAN BROWN BOVERI LTD. ETC.versusSTATE OF GUJARAT

1981 INSC 88Dismissed

The appellants, Hindustan Brown Boveri Ltd. and Elecon Engineering Co. Ltd., were recognised dealers under the Gujarat Sales Tax Act who purchased raw materials using Form 19 certificates stating the materials would be used to manufacture taxable goods for sale within Gujarat. They later sold part …

(EX) CAPT. RANDHIR SINGH DHULLversusS. D. BHAMBRI & OTHERS

1981 INSC 52Dismissed

The petitioner, a former army captain, was accepted as a Class ‘A’ Tahsildar candidate on 13 September 1974, underwent training and was substantively appointed as Tahsildar on 3 January 1978. He sought to have his military service during the Emergency (1963‑68) and thereafter counted towards …

ARTI SAPRUversusSTATE OF JAMMU AND KASHMIR & OTHERS

1981 INSC 50Case Allowed

The petitioners, who were denied admission to the MBBS courses of the Government Medical Colleges in Srinagar and Jammu for 1980‑81, challenged the State's reservation policy that earmarked 17% of seats for "rectification of regional imbalances" by classifying certain villages as socially and …

UNION OF INDIA & ORS.versusR. C. JAIN & ORS.

1981 INSC 35Appeal(s) allowed

The Delhi Development Authority (DDA) had paid bonus to its employees for ten years until 1973‑74, after which it stopped the payments on advice of the Ministry of Law. The employees challenged the stoppage by filing a writ petition, which the Delhi High Court allowed. The Union of India and the DDA …

RAMESHCHANDRA KACHARDAS PORWAL & ORS.versusSTATE OF MAHARASHTRA & ORS. ETC.

1981 INSC 36Dismissed

The petitioners, wholesale traders in onions, potatoes and other produce, challenged notifications under the Maharashtra Agricultural Produce Marketing (Regulation) Act, 1963 that required them to shift their business to newly declared principal market yards and to conduct all marketing of declared …

OM PRAKASH SUD ETC. ETC.versusSTATE OF J & K & ORS. ETC. ETC.

1981 INSC 34Case Partly allowed

The petitioners, small‑scale resin manufacturers, applied to the Jammu & Kashmir government for allotment of resin under the State's industrial policy but were denied, while other applicants (respondents 4‑16) received quotas despite many not being formally registered. The petitioners claimed this …

STATE OF TAMIL NADUversusHINDU STONE ETC.

1981 INSC 25Appeal(s) allowed

The State of Tamil Nadu, exercising its power under Section 15 of the Mines and Minerals (Regulation and Development) Act, 1957, issued Rule 8‑C of the Tamil Nadu Minor Mineral Concession Rules, 1959, which barred private persons from obtaining leases for quarrying black granite and permitted only …

NATRAJ STUDIOS (P) LTD.versusNAVRANG STUDIOS & ANR.

1981 INSC 4Appeal(s) allowed

Natraj Studios (P) Ltd. held a "leave and licence" agreement with Navrang Studios for the use of two film studios, associated premises and equipment. After Navrang sought possession in 1979, Natraj filed a suit in the Court of Small Causes claiming to be a monthly tenant, and also challenged the …

MALAK SINGH ETC.versusSTATE OF PUNJAB & HARYANA & ORS.

1980 INSC 230Dismissed

The appellants, Malak Singh and Jaswant Singh, challenged the inclusion of their names in a police surveillance register maintained under the Punjab Police Rules, alleging that the entry was made without any material basis and violated their fundamental right to privacy under Articles 21 and …

BRIJ BIHARI LAL AGARWALversusHIGH COURT OF MADHYA PRADESH & ORS.

1980 INSC 228Appeal(s) allowed

Brij Bihari Lal Agarwal, a District and Sessions Judge of Madhya Pradesh, was compulsorily retired under Fundamental Rule 56(3) of the Madhya Pradesh Shiksha Sevak (Adhivashikya Ayu) Sanshodhan Adhiniyam, 1976. He challenged the order, arguing that the High Court's recommendation was based on …

AMRUTLAL CHUNILAL RAVALversusDATTATRAYA PANDURANG HAJARNIS & ORS.

1980 INSC 225Dismissed

Amrutlal Chunilal Raval was elected President of the Bhor Municipal Council in 1974, but a prior conviction on 26 December 1973 under the Prevention of Food Adulteration Act rendered him disqualified under Section 16(1)(a) of the Maharashtra Municipalities Act, 1965, which imposes a five‑year bar …

CHET RAM VASHISTversusMUNICIPAL CORPORATION OF DELHI & ANR.

1980 INSC 208Disposed off

The appellant sought to amend a previously sanctioned layout plan for his land to include a cinema, filing an application under section 313 of the Delhi Municipal Corporation Act, 1957 on 20 April 1967. The Municipal Corporation’s Standing Committee neither sanctioned nor rejected the application …

GURCHARAN SINGH & ORS .versusV. K. KAUSHAL

1980 INSC 159Dismissed

The landlord sought eviction of a shop in Ambala Cantonment on the ground that the tenant, Gurcharan Singh, had sub-let the premises without his written consent, invoking Section 13(2)(ii)(a) of the East Punjab Urban Rent Restriction Act, 1949. The Rent Controller and appellate authority held that …

K.K. KRISHNANversusM. K. VIJAYA RAGHAVAN

1980 INSC 141Dismissed

The landlord sought eviction of the tenant under Section 11(4)(i) of the Kerala Buildings (Lease and Rent Control) Act, 1965, alleging the tenant had sublet the premises without consent. The Rent Controller and successive courts upheld the eviction. The tenant argued that Section 108(j) of the …

SABIR AHMEDversusUNION OF INDIA AND ORS.

1980 INSC 89Case Allowed

Sabir Ahmed filed a writ petition under Article 32 challenging the detention of his brother, Dawood Hasan Sheikh Ibrahim, under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA). The detenu had made a representation to the detaining authority and later …

BHIMRAO ANNA INGAWALE AND OTHERSversusSTATE OF MAHARASHTRA

1980 INSC 66Disposed off

The case involved six accused who were charged with murder and rioting under sections 302, 149 and 148 of the Indian Penal Code for the deaths of two brothers. A long-standing animosity existed between the families, and on the day of the incident the accused entered the victims' house, dragged them …

RALLIS LNDIA LTDversusSTATE OF ANDHRA PRADESH

1980 INSC 23Dismissed

Rallis India Ltd. claimed exemption from sales tax on its inter‑state cotton purchases for the period April‑June 1969, relying on the Commercial Tax Officer’s orders under section 10 of the Central Sales Tax Act and the proviso to section 6 of the Andhra Pradesh General Sales Tax Act. The State …

JUTE INVESTMENT CO. LTD.versusCOMMISSIONER OF INCOME TAX, WEST BENGAL, CALCUTTA

1979 INSC 201Dismissed

Jute Investment Co. Ltd., a trader in gunny bags, entered into four purchase and four sale contracts with the same party, settling the transactions by transferring pucca delivery orders without any physical delivery of the bags, resulting in a loss of Rs. 2.25 lakh which it claimed as an ordinary …