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Ujagar Prints v Union of India   flag  52

[1988] INSC 345; 1989 3 SCC 488; 1988 2 SCALE 1115; 1988 4 JT 330; 1988 3 SCR Supl 770; AIR 1989 SC 516; [1989] SCC (Tax) 469; (1989) 179 ITR 317
Supreme Court of India
India
4th November, 1988

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Independent Schools Federation of India (Regd) v Union of India [2022] INSC 851 Supreme Court of India India 29 Aug 2022 LIIofIndia flag
Ajit Mohan v Legislative Assembly, National Capital Territory of Delhi [2021] INSC 300 Supreme Court of India India 8 Jul 2021 LIIofIndia flag
G Mohan Rao v Tamil Nadu [2021] INSC 289 Supreme Court of India India 29 Jun 2021 LIIofIndia flag
Pandurang Ganpati Chaugule v Vishwasrao Patil Murgud Sahakari Bank l [2020] INSC 369 Supreme Court of India India 5 May 2020 LIIofIndia flag
Manganese Ore India Ltd v MP [2016] INSC 788 Supreme Court of India India 10 Nov 2016 LIIofIndia flag
Jindal Stainless Ltd & Anr v Haryana [2016] INSC 785 Supreme Court of India India 11 Nov 2016 LIIofIndia flag
A Prabhakara Reddy & Co v MP [2015] INSC 593 Supreme Court of India India 24 Aug 2015 LIIofIndia flag
Commrof Central Excise,goa v M/S Cosme Farma Laboratories Ltd [2015] INSC 285 Supreme Court of India India 7 Apr 2015 LIIofIndia flag
Commrof Cenexcfaridabad v M/S Food & Healthcaare Specialit & Anr [2012] INSC 108 Supreme Court of India India 13 Feb 2012 LIIofIndia flag
M/S Grasim Industries Ltd v Union of India [2011] INSC 1045 Supreme Court of India India 13 Oct 2011 LIIofIndia flag
Independent Schools??? Federation of India (Regd) v Union of India - WP (C) 6168/2010 [2011] INDLHC 6586 High Court of Delhi India 2 Dec 2011 LIIofIndia flag
Rolex Processors (P) Ltd v Textile Committee - CW 1449/2007 [2010] INDLHC 2550 High Court of Delhi India 12 May 2010 LIIofIndia flag
SK Rahamat Ali v West Bengal & Anr - CRR [2009] INWBKOHCA 196 India 18 Mar 2009 LIIofIndia flag
Tika Ram v Up [2009] INSC 1559 Supreme Court of India India 9 Sep 2009 LIIofIndia flag
M/S India Cine Agencies v Commnr of Income Tax, Madras [2008] INSC 1936 Supreme Court of India India 12 Nov 2008 LIIofIndia flag
Commissioner of Income Tax II, Chandigarh v M/S Anand Affiliates, Chandigarh - Ita-648-2008 [2008] INPBHC 16332 High Court of Punjab and Haryana India 9 Dec 2008 LIIofIndia flag
Commissioner of Income Tax, Faridabad v Shri Mahesh Chandra Sharma - Ita-505-2007 [2008] INPBHC 11069 High Court of Punjab and Haryana India 31 Oct 2008 LIIofIndia flag
PR Sharma v Union of India - CWP-16446-2007 [2008] INPBHC 7851 High Court of Punjab and Haryana India 22 Aug 2008 LIIofIndia flag
Karur District Dyeing v Assessing Officer - WP [2007] INTNHC 830 High Court of Madras India - Madras 6 Mar 2007 LIIofIndia flag
Prism Cement Ltd Satna v MP & Othrs - WP--1860/2004 [2007] INMPHC 511 High Court of Madhya Pradesh India - Madhya Pradesh 31 Aug 2007 LIIofIndia flag
Aligarh Muslim University, Aligarh Through Its vC v Malay Shukla & Others - SPECIAL APPEAL [2006] INUPHC 304 High Court of Judicature at Allahabad India 5 Jan 2006 LIIofIndia flag
Orient Paper & Industries Ltd v MP [2006] INSC 768 Supreme Court of India India 9 Nov 2006 LIIofIndia flag
M/S Sonebhadra Fuels v Commissioner, Trade Tax, Uplucknow [2006] INSC 463 Supreme Court of India India 1 Aug 2006 LIIofIndia flag
Hindustan Poles Corporation v Commissioner of Central Excise, Calcutta [2006] INSC 156 Supreme Court of India India 27 Mar 2006 LIIofIndia flag
Commissioner of Income tax (Central) v M/s Hind Woollen & Hosiery Mills (P) Li - ITR-32-1991 [2006] INPBHC 9514 High Court of Punjab and Haryana India 30 Oct 2006 LIIofIndia flag
Punjab State Cooperative Supply & Market v Union of India - CWP-13009-2006 [2006] INPBHC 8848 High Court of Punjab and Haryana India 18 Oct 2006 LIIofIndia flag
M/S Sai Traders and Anr v Goa Through Chief Secretary - WP / 396 / 2005 [2006] INGAHC 100 High Court of Bombay at Goa India 7 Jun 2006 LIIofIndia flag
M/S Ghodawat Industries(1) PVTLTD , v Goa Through the Chief Secretary and Anr - WP / 397 / 2005 [2006] INGAHC 99 High Court of Bombay at Goa India 7 Jun 2006 LIIofIndia flag
Aligarh Muslim University, Aligarh Through Its vC v Malay Shukla & Others - SPECIAL APPEAL [2006] INAHHC 304 Allahbad High Court India - Allahbad 5 Jan 2006 LIIofIndia flag
Aligarh Muslim University, Aligarh Through Its vC v Malay Shukla & Others - SPECIAL APPEAL [2005] INUPHC 7977 High Court of Judicature at Allahabad India 22 Dec 2005 LIIofIndia flag
Dr Naresh Agarwal v Union Of India Thru' Secy Ministry Of Human & Others - WRIT - C [2005] INUPHC 3940 High Court of Judicature at Allahabad India 4 Oct 2005 LIIofIndia flag
Commnr of Central Excise, Indore v M/S S Kumars Ltd [2005] INSC 657 Supreme Court of India India 21 Nov 2005 LIIofIndia flag
M/S Impression Prints v Commissioner of Central Excise, Delhi-1 [2005] INSC 441 Supreme Court of India India 24 Aug 2005 LIIofIndia flag
Aligarh Muslim University, Aligarh Through Its vC v Malay Shukla & Others - SPECIAL APPEAL [2005] INAHHC 7977 Allahbad High Court India - Allahbad 22 Dec 2005 LIIofIndia flag
Dr Naresh Agarwal v Union Of India Thru' Secy Ministry Of Human & Others - WRIT - C [2005] INAHHC 3940 Allahbad High Court India - Allahbad 4 Oct 2005 LIIofIndia flag
M/S Sonebhadra Fuels v Commissioner Trade Tax UP - SALES/TRADE TAX REVISION [2004] INUPHC 289 High Court of Judicature at Allahabad India 25 Jun 2004 LIIofIndia flag
Dr Mohammad Tahir v UP & Others - WRIT - A [2004] INUPHC 167 High Court of Judicature at Allahabad India 25 Mar 2004 LIIofIndia flag
M/S Kores India Ltd , Chennai v Commissioner of Central Excise, Chennai [2004] INSC 712 Supreme Court of India India 23 Nov 2004 LIIofIndia flag
Tamil Nadu Kalyana Mandapam Assn v Union of India [2004] INSC 272 Supreme Court of India India 15 Apr 2004 LIIofIndia flag
M/S Sonebhadra Fuels v Commissioner Trade Tax UP - SALES/TRADE TAX REVISION [2004] INAHHC 289 Allahbad High Court India - Allahbad 25 Jun 2004 LIIofIndia flag
Dr Mohammad Tahir v UP & Others - WRIT - A [2004] INAHHC 167 Allahbad High Court India - Allahbad 25 Mar 2004 LIIofIndia flag
Union of India v Ahmedabad Electricity Co Ltd [2003] INSC 534 Supreme Court of India India 29 Oct 2003 LIIofIndia flag
Surendra Kumar Sharma v Vikas Adhikari & Anr [2003] INSC 179 Supreme Court of India India 25 Mar 2003 LIIofIndia flag
National Agricultural Co-Operative Marketing Federation of India Ltd & Anr v Union of India [2003] INSC 178 Supreme Court of India India 25 Mar 2003 LIIofIndia flag
J Venkateswarlu v Union of India - WPNo 22453 of 1998 [2002] INAPHC 180 High Court of Andhra Pradesh India - Andhra Pradesh 10 Apr 2002 LIIofIndia flag
M/S Pawan Biscuits Co PVT Ltd v Collector of Central Excise Patna [2000] INSC 371 Supreme Court of India India 20 Jul 2000 LIIofIndia flag
Lal Woolen & Silk Mills (P) Ltd v the Collector of Central Excise, Chandigarh [1999] INSC 146 Supreme Court of India India 13 Apr 1999 LIIofIndia flag
Basant Industries v Cce [1994] INSC 662; 1995 1 JT 152 Supreme Court of India India 9 Dec 1994 LIIofIndia flag
Indian Cable Co Ltd v Cce [1994] INSC 484; 1994 4 SCALE 260; (1994) 6 JT 243; (1994) 6 SCC 610; AIR 1995 SC 64 Supreme Court of India India 20 Sep 1994 LIIofIndia flag 5
M/Ssri Jagannath Industries v Orissa - Ojc [1994] INORHC 964 High Court of Orissa India - Orissa 2 Dec 1994 LIIofIndia flag
Gauri Shankar v Up [1993] INSC 316; 1993 3 SCALE 371; [1993] JT 104; 1994 1 SCC 92; AIR 1994 SC 169 Supreme Court of India India 12 Aug 1993 LIIofIndia flag 17
Burn Standard Co Ltd & Anr v Union of India [1991] INSC 156; 1991 2 SCALE 58; 1991 3 JT 108; 1991 3 SCC 467; 1991 2 SCR 960; AIR 1991 SC 1784 Supreme Court of India India 16 Jul 1991 LIIofIndia flag 1
Dy Commissioner of Sales Tax (Law), Board of Revenue v Coco Fibres [1990] INSC 374; 1990 2 SCALE 1214; 1990 4 JT 618; 1990 3 SCR Supl 419; AIR 1991 SC 378 Supreme Court of India India 4 Dec 1990 LIIofIndia flag 3
Plasmac MacHine Manufacturing Co PVTLTD v Collector of Central Excise, Bombay [1990] INSC 370; 1990 2 SCALE 1149; 1990 4 JT 549; 1991 1 SCC Supl 57; 1990 3 SCR Supl 384; AIR 1991 SC 999 Supreme Court of India India 27 Nov 1990 LIIofIndia flag 2
Sterling Foods, a Partnership Firm Represented by Itspartne v Karnataka & Anr [1986] INSC 147; 1986 2 SCALE 106; [1986] JT 155; 1986 3 SCC 469; 1986 3 SCR 367; AIR 1986 SC 1809 Supreme Court of India India 21 Jul 1986 LIIofIndia flag 9
Joint Secretary To the Govt of India v Food Specialities Ltd [1985] INSC 216; 1985 2 SCALE 667; 1985 4 SCC 516; 1985 3 SCR Supl 165; AIR 1986 SC 685 Supreme Court of India India 30 Sep 1985 LIIofIndia flag
Union of India v Clbatul Ltd [1985] INSC 209; 1985 2 SCALE 770; 1985 4 SCC 535; 1985 3 SCR Supl 95; AIR 1986 SC 281 Supreme Court of India India 27 Sep 1985 LIIofIndia flag
Empire Industries Ltd v Union of India [1985] INSC 121; 1985 1 SCALE 1269; 1985 3 SCC 314; 1985 1 SCR Supl 292; AIR 1986 SC 662 Supreme Court of India India 6 May 1985 LIIofIndia flag 20
Associated Cement Co Ltd v Director of Inspection, Customs Central, Excise, New Delhi [1985] INSC 73; 1985 1 SCALE 672; 1985 2 SCC 719; 1985 3 SCR 575; AIR 1985 SC 867 Supreme Court of India India 29 Mar 1985 LIIofIndia flag
Deputy Commissioner, Sales Tax (Law) Board of Revenue Taxes v Pio Food Packers [1980] INSC 121; [1980] 3 SCR 1271; AIR 1980 SC 1227 Supreme Court of India India 9 May 1980 LIIofIndia flag 16
Mahindra & Mahindra Ltd v Union of India & Anr [1979] INSC 18; (1979) 2 SCC 529; [1979] 2 SCR 1038; AIR 1979 SC 798 Supreme Court of India India 24 Jan 1979 LIIofIndia flag 20
Bhajya S/o Shyama Kanbi v Gopikabai & Anr [1978] INSC 78; (1978) 2 SCC 542; [1978] 3 SCR 561; AIR 1978 SC 793 Supreme Court of India India 4 Apr 1978 LIIofIndia flag 10
Special Land Acquisition Officer City Improvementtrust Boar v P Govindan [1976] INSC 216; 1976 4 SCC 697; 1977 1 SCR 549; AIR 1976 SC 2517 Supreme Court of India India 10 Sep 1976 LIIofIndia flag 4
Madhya Pradesh v M v Narasimhan [1975] INSC 133; (1975) 2 SCC 377; (1976) 1 SCR 6; AIR 1975 SC 1835; [1975] SCC (Cri) 589 Supreme Court of India India 15 Jul 1975 LIIofIndia flag 20
Atic Industries Ltd v HH Dave, Asstt Collector of Central Excise [1975] INSC 35; (1975) 1 SCC 499; (1975) 3 SCR 563; AIR 1975 SC 960 Supreme Court of India India 14 Feb 1975 LIIofIndia flag 13
Bolani Ores Ltd v Orissa [1974] INSC 186; (1974) 2 SCC 777; [1975] 2 SCR 138; AIR 1975 SC 17 Supreme Court of India India 24 Sep 1974 LIIofIndia flag 25
A K Roy & Anr v Voltas Ltd [1972] INSC 289; (1973) 3 SCC 503; [1973] 2 SCR 1089; AIR 1973 SC 225 Supreme Court of India India 1 Dec 1972 LIIofIndia flag 17
Assistant Collector of Central Excise,calcutta Division v National Tobacco Co of India Ltd [1972] INSC 168; [1973] 1 SCR 822; AIR 1972 SC 2563 Supreme Court of India India 9 Aug 1972 LIIofIndia flag 10
Union of India v H S Dhillon [1971] INSC 292; [1972] 2 SCR 33; (1971) 2 SCC 779; AIR 1972 SC 1061 Supreme Court of India India 21 Oct 1971 LIIofIndia flag 31
New Central Jute Mills Co Ltd v the Assistant Collector of Central Excise, Allahabad [1970] INSC 177; (1971) 2 SCR 92; 1970 2 SCC 820; AIR 1971 SC 454 Supreme Court of India India 8 Sep 1970 LIIofIndia flag 7
Shri Prithvi Cotton Mills Ltd & Anr v Broach Borough Municipality [1969] INSC 126; (1969) 2 SCC 283; AIR 1970 SC 192; 1970 1 SCR 358 Supreme Court of India India 25 Apr 1969 LIIofIndia flag 38
Commissioner of Sales Tax, Madhya Pradesh v Jaswant Singh Charan Singh [1967] INSC 40; [1967] 2 SCR 720; AIR 1967 SC 1454 Supreme Court of India India 23 Feb 1967 LIIofIndia flag 18
Union of India v Delhi Cloth & General Mills [1962] INSC 287; [1963] 1 SCR Supl 586; AIR 1963 SC 791 Supreme Court of India India 12 Oct 1962 LIIofIndia flag 38
Diamond Sugar Mills Ltd , Andanother v Uttar Pradesh Andanother [1960] INSC 292; [1961] 3 SCR 242; AIR 1961 SC 652 Supreme Court of India India 13 Dec 1960 LIIofIndia flag 19
M/S Tungabhadra Industries Ltd v the Commercial Tax Officer, Kurnool [1960] INSC 174; [1961] 2 SCR 14; AIR 1961 SC 412 Supreme Court of India India 18 Oct 1960 LIIofIndia flag 16
Commissioner of Income Tax,bombay v the Elphinstone Spinning and Weaving Mills Ltd [1960] INSC 100; AIR 1960 SC 1016 Supreme Court of India India 4 May 1960 LIIofIndia flag 1

Legislation Cited

Legislation Name Provision
Excise (Amendment) Act, 1980 (Cth)
Finance Act 1965 s3, s8
Finance Act s3
Finance Act, 1985

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Acquisition Officer v City Improvement Trust (1977) 1 SCR 569 circa 1977 3
Special Land Acquisition Officer City Improvementtrust Boar v P Govindan [1976] INSC 216; 1976 4 SCC 697; 1977 1 SCR 549; AIR 1976 SC 2517 Supreme Court of India India 10 Sep 1976 LIIofIndia flag 4
Commissioner of Police of the Metropolis v Curran [1976] 1 All ER 162; [1976] 1 WLR 87 United Kingdom circa 1976 LexisNexis flag 4
Madhya Pradesh v M v Narasimhan [1975] INSC 133; (1975) 2 SCC 377; (1976) 1 SCR 6; AIR 1975 SC 1835; [1975] SCC (Cri) 589 Supreme Court of India India 15 Jul 1975 LIIofIndia flag 20
Madhya Pradesh v M v Narasimhan [1975] INSC 133; (1975) 2 SCC 377; (1976) 1 SCR 6; AIR 1975 SC 1835; [1975] SCC (Cri) 589 Supreme Court of India India 15 Jul 1975 LIIofIndia flag 20
Atic Industries Ltd v HH Dave, Asstt Collector of Central Excise [1975] INSC 35; (1975) 1 SCC 499; (1975) 3 SCR 563; AIR 1975 SC 960 Supreme Court of India India 14 Feb 1975 LIIofIndia flag 13
Atic Industries Ltd v HH Dave, Asstt Collector of Central Excise [1975] INSC 35; (1975) 1 SCC 499; (1975) 3 SCR 563; AIR 1975 SC 960 Supreme Court of India India 14 Feb 1975 LIIofIndia flag 13
Bolani Ores Ltd v Orissa [1974] INSC 186; (1974) 2 SCC 777; [1975] 2 SCR 138; AIR 1975 SC 17 Supreme Court of India India 24 Sep 1974 LIIofIndia flag 25
Bolani Ores Ltd v Orissa [1974] INSC 186; (1974) 2 SCC 777; [1975] 2 SCR 138; AIR 1975 SC 17 Supreme Court of India India 24 Sep 1974 LIIofIndia flag 25
A K Roy & Anr v Voltas Ltd [1972] INSC 289; (1973) 3 SCC 503; [1973] 2 SCR 1089; AIR 1973 SC 225 Supreme Court of India India 1 Dec 1972 LIIofIndia flag 17
Assistant Collector of Central Excise,calcutta Division v National Tobacco Co of India Ltd [1972] INSC 168; [1973] 1 SCR 822; AIR 1972 SC 2563 Supreme Court of India India 9 Aug 1972 LIIofIndia flag 10
Assistant Collector of Central Excise,calcutta Division v National Tobacco Co of India Ltd [1972] INSC 168; [1973] 1 SCR 822; AIR 1972 SC 2563 Supreme Court of India India 9 Aug 1972 LIIofIndia flag 10
Union of India v H S Dhillon [1971] INSC 292; [1972] 2 SCR 33; (1971) 2 SCC 779; AIR 1972 SC 1061 Supreme Court of India India 21 Oct 1971 LIIofIndia flag 31
Union of India v H S Dhillon [1971] INSC 292; [1972] 2 SCR 33; (1971) 2 SCC 779; AIR 1972 SC 1061 Supreme Court of India India 21 Oct 1971 LIIofIndia flag 31
Shri Prithvi Cotton Mills Ltd v Broach Borough Municipality (1971) 79 ITR 136; [1970] 1 SCR 388; AIR 1970 SC 192 Supreme Court of India India circa 1970 flag 31
New Central Jute Mills Co Ltd v the Assistant Collector of Central Excise, Allahabad [1970] INSC 177; (1971) 2 SCR 92; 1970 2 SCC 820; AIR 1971 SC 454 Supreme Court of India India 8 Sep 1970 LIIofIndia flag 7
New Central Jute Mills Co Ltd v the Assistant Collector of Central Excise, Allahabad [1970] INSC 177; (1971) 2 SCR 92; 1970 2 SCC 820; AIR 1971 SC 454 Supreme Court of India India 8 Sep 1970 LIIofIndia flag 7
Shri Prithvi Cotton Mills Ltd & Anr v Broach Borough Municipality [1969] INSC 126; (1969) 2 SCC 283; AIR 1970 SC 192; 1970 1 SCR 358 Supreme Court of India India 25 Apr 1969 LIIofIndia flag 38
Commissioner of Sales Tax, Madhya Pradesh v Jaswant Singh Charan Singh [1967] INSC 40; [1967] 2 SCR 720; AIR 1967 SC 1454 Supreme Court of India India 23 Feb 1967 LIIofIndia flag 18
Commissioner of Sales Tax, Madhya Pradesh v Jaswant Singh Charan Singh [1967] INSC 40; [1967] 2 SCR 720; AIR 1967 SC 1454 Supreme Court of India India 23 Feb 1967 LIIofIndia flag 18
Ex parte Rondel [1967] 2 QB 482 United Kingdom circa 1967 LexisNexis / Westlaw flag 3
Dolai Molliko v Krushna Chandra Patnaik [1966] INSC 82; 1966 2 SCR 22; AIR 1967 SC 49 Supreme Court of India India 23 Mar 1966 LIIofIndia flag 3
Union of India v Delhi Cloth & General Mills [1962] INSC 287; [1963] 1 SCR Supl 586; AIR 1963 SC 791 Supreme Court of India India 12 Oct 1962 LIIofIndia flag 38
Collector of Customs, Madras v Nathella Sampathu Chetty & Anr(and Connected Cases) [1961] INSC 282; (1962) 3 SCR 786; AIR 1962 SC 316 Supreme Court of India India 25 Sep 1961 LIIofIndia flag 51
Diamond Sugar Mills Ltd , Andanother v Uttar Pradesh Andanother [1960] INSC 292; [1961] 3 SCR 242; AIR 1961 SC 652 Supreme Court of India India 13 Dec 1960 LIIofIndia flag 19
Diamond Sugar Mills Ltd , Andanother v Uttar Pradesh Andanother [1960] INSC 292; [1961] 3 SCR 242; AIR 1961 SC 652 Supreme Court of India India 13 Dec 1960 LIIofIndia flag 19
M/S Tungabhadra Industries Ltd v the Commercial Tax Officer, Kurnool [1960] INSC 174; [1961] 2 SCR 14; AIR 1961 SC 412 Supreme Court of India India 18 Oct 1960 LIIofIndia flag 16
M/S Tungabhadra Industries Ltd v the Commercial Tax Officer, Kurnool [1960] INSC 174; [1961] 2 SCR 14; AIR 1961 SC 412 Supreme Court of India India 18 Oct 1960 LIIofIndia flag 16
Commissioner of Income Tax,bombay v the Elphinstone Spinning and Weaving Mills Ltd [1960] INSC 100; AIR 1960 SC 1016 Supreme Court of India India 4 May 1960 LIIofIndia flag 1
[1960] 3 SCR 953 [1960] 3 SCR 953 circa 1960 2
Pandit Ram Narain v Uttar Pradesh [1956] INSC 48; [1956] SCR 664; AIR 1957 SC 18 Supreme Court of India India 20 Sep 1956 LIIofIndia flag 11
Macbeth & Co v Chislett [1910] UKLawRpAC 2; [1910] AC 220 United Kingdom 7 Feb 1910 CommonLII flag 12
Attorney General v Lamplough [1878] UKLawRpExch 4; (1878) 3 Ex D 214 Court of Exchequer United Kingdom 23 Jan 1878 CommonLII flag 39
488 JT 1988 488 JT 1988 circa 1988 2
3 SCR 165 3 SCR 165 circa 1960 2
3 SCR 95 3 SCR 95 4
2 SCR 720 2 SCR 720 circa 1960 3
1 SCR 536 1 SCR 536 circa 1960 1
1 SCR 292 1 SCR 292 circa 1960 5
1 SCR 282 1 SCR 282 circa 1960 5
1 QB 275 1 QB 275 United Kingdom LexisNexis / Westlaw flag 2
M/s Mahendra Pratap Rama Chandra v Commercial Tax Officer & Others AIR 1965 Cal 203 India - West Bengal circa 1965 flag 1
Secretary of State v Hindustan Cooperative Insurance Society AIR 1941 PC 149 Privy Council India circa 1941 flag 1
Secretary of State v Hindustan Cooperative Insurance Society AIR 1931 PC 149; 35 CWN 794 Privy Council India circa 1931 flag 21

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