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Commissioner of Income-tax, Patiala Vs. Jagannath Pyarelal

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 26A; Income Tax Rules, 1922 - Rules 2 and 4;

Reported in : AIR1986SC123; (1985)49CTR(SC)191; [1985]156ITR220(SC); (1985)4SCC181; [1985]Supp2SCR735; 1986(1)LC474(SC)

Sabyasachi Mukharji, J.1. Special Leave is granted in the above-mentioned two Petitions.2. These appeals by special leave arise out of the judgment and order of the Punjab and Haryana High Court in respect of the assessment...

Vrajlal Manilal and Co. and anr. Vs. State of M.P. and anr.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Madhya Pradesh General Sales Tax Act, 1958 - Sections 8(1); Madhya Pradesh General Sales Tax (Amendment) Act, 1968 - Sections 6 and 8(1); Constitution of India - Articles 14, 19(1) and (6), 133, 226, 227, 246, 286, 286(3), 301 and 304; Central Sales Tax Act, 1956 - Sections 14; Madhya Pradesh General Sales Tax (Amendment) Act, 1961 - Sections 6, 7 and 8

Reported in : AIR1986SC1085; 1987(11)ECC253; 1986(1)SCALE1113; 1986Supp(1)SCC201; [1986]2SCR98; [1986]63STC1(SC)

D.P. Madon, J.1. The First Appellant is a partnership firm registered under the Indian Partnership Act, 1932, (Act No. IX of 1932). The Second appellant is one of the partners of the First appellant Firm. The...

Capt. Virendra Kumar Through His Wife Vs. Chief of the Army Staff, New ...

Court : Supreme Court of India

Subject : Service

Acts : Army Rules; Army Act, 1950 - Sections 38, 39, 104, 105 and 106; Advocates Act, 1961 - Sections 35 and 38

Reported in : AIR1986SC1060; 1986CriLJ848; 1986(2)Crimes353(SC); 1986(1)SCALE219; (1986)2SCC217

O. Chinnappa Reddy, J.1. When judgment was pronounced in Civil Appeal No. 475 of 1976 (Captain Virendra Kumar v. Union of India), it was thought that an unhappy litigation had come to a happy ending. But...

Raj Parkash Chemicals Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Commercial

Acts : Imports and Exports Act, 1947 - Sections 3; Customs Act; Foreign Exchange Regulation Act; Drugs and Cosmetics Act; Insecticides Act

Reported in : AIR1986SC1021; (1986)88BOMLR322; 1986(10)ECC112; 1987(30)ELT45(SC); 1986(1)SCALE297; (1986)2SCC297; [1986]1SCR448

R.S. Pathak, J.1. This appeal is directed against the judgment and order dated August 16, 1985 of a Division Bench of the High Court of Bombay summarily rejecting an appeal filed by the appellants against the...

National Textile Corpn. Ltd. Vs. Sitaram Mills Ltd. and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Textile Undertakings (Taking over of Management) Act, 1983 - Sections 2, 3(1) and 3(2); Constitution of India - Article 39; Companies Act, 1956 - Sections 149(2A); Income Tax Act, 1922 - Sections 2(4) and 24(2); Income Tax (Amendment) Act, 1961 - Sections 2(13)

Reported in : AIR1986SC1234; (1986)88BOMLR662; [1987]61CompCas373(SC); (1986)2CompLJ261(SC); 1986(1)SCALE657; 1986Supp(1)SCC117; [1986]2SCR187

A.P. Sen, J.1. These appeals on certificate directed against the judgment and order of the Bombay High Court dated June 13, 1983 raise a question of far-reaching public importance. By the judgment under appeal, a Division...

Workmen Employed in Associated Rubber Industry Ltd., Bhavnagar Vs. Ass ...

Court : Supreme Court of India

Subject : Labour and Industrial

Reported in : AIR1986SC1; [1985(51)FLR478]; [1986]157ITR77(SC); (1986)ILLJ142SC; 1985(2)SCALE321; (1985)4SCC114; 1986(1)SLJ218(SC); 1986(1)LC235(SC)

O. Chinnappa Reddy, J.1. The Workmen of The Associated Rubber Industry Ltd., Bhavnagar are the appellants in this appeal filed pursuant to a certificate under Article 133(1) of the Constitution granted by the High Court of...

Commissioner of Income Tax, Andhra Pradesh, Hyderabad Vs. Andhra Prade ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 11, 11(1) and 261; Road Transport Corporations Act, 1950 - Sections 3, 22, 23, 23(1), 23(2), 28 and 28(1); Income Tax Act, 1922 - Sections 4(3); Constitution of India - Article 289(1); Road Transport Corporation (Amendment) Act, 1959 - Sections 30

Reported in : AIR1986SC1054; [1986]15ITR1(SC); 1986(1)SCALE353; (1986)2SCC391; [1986]1SCR570

D.P. Madon, J.1. The above three Appeals have been filed by certificate granted by the Andhra Pradesh High Court under Section 261 of the Income-tax Act, 1961, against the judgment of that High Court in an...

Smt. Chameli Wati and anr. Vs. Municipal Corporation of Delhi and ors.

Court : Supreme Court of India

Subject : Motor Vehicles

Acts : Motor Vehicles Act, 1939 - Sections 110CC

Reported in : II(1985)ACC373; AIR1986SC1191; (1986)4SCC503

1. Leave granted. 2. We are of the view that the Division Bench of the High Court erred in the exercise of its discretion under Section 110-CC of the Motor Vehicles Act, 1939 in not awarding...

Mary Roy and ors. Vs. State of Kerala and ors.

Court : Supreme Court of India

Subject : Property

Acts : States (Laws) Act, 1951 - Sections 2, 3 and 6; Travancore Christian Succession Act, 1092; Indian Succession Act, 1925; Constitution of India - Article 14

Reported in : AIR1986SC1011; 1986(0)KLT508(SC); 1986(1)SCALE250; (1986)2SCC209; [1986]1SCR371; 1986(1)LC515(SC)

P.N. Bhagwati, C.J.1. These Writ Petitions raise an interesting question as to whether after the coming into force of the Part B States (Laws) Act 1951, the Travancore Christian Succession Act 1092 continues to govern intestate...

Mohd. SalimuddIn Vs. Misri Lal and anr.

Court : Supreme Court of India

Subject : Tenancy

Acts : Bihar Buildings (Lease, Rent and Eviction) Control Act - Sections 3

Reported in : AIR1986SC1019; 1986(2)ARBLR77(SC); 1986(34)BLJR472; 1986(1)SCALE362; (1986)2SCC378; [1986]1SCR622; 1986(2)LC25(SC)

M.P. Thakkar, J.1. One cannot conceive of a greater judicial sin than the sin of treating the 'oppressor' and the 'oppressed' on a par. Or that of rewarding the oppressor and punishing the oppressed whilst administering...