{"id":23166,"date":"1971-10-29T00:00:00","date_gmt":"1971-10-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/iyanahalli-bakkappa-sons-vs-state-of-mysore-on-29-october-1971"},"modified":"2016-10-16T21:07:13","modified_gmt":"2016-10-16T15:37:13","slug":"iyanahalli-bakkappa-sons-vs-state-of-mysore-on-29-october-1971","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/iyanahalli-bakkappa-sons-vs-state-of-mysore-on-29-october-1971","title":{"rendered":"Iyanahalli Bakkappa & Sons vs State Of Mysore on 29 October, 1971"},"content":{"rendered":"
Supreme Court of India<\/div>\n
Iyanahalli Bakkappa & Sons vs State Of Mysore on 29 October, 1971<\/div>\n
Equivalent citations: 1971 AIR 2598, \t\t 1972 SCR (2) 213<\/div>\n
Author: P J Reddy<\/div>\n
Bench: Reddy, P. Jaganmohan<\/div>\n
           PETITIONER:\nIYANAHALLI BAKKAPPA & SONS.\n\n\tVs.\n\nRESPONDENT:\nSTATE OF MYSORE\n\nDATE OF JUDGMENT29\/10\/1971\n\nBENCH:\nREDDY, P. JAGANMOHAN\nBENCH:\nREDDY, P. JAGANMOHAN\nVAIDYIALINGAM, C.A.\nMATHEW, KUTTYIL KURIEN\n\nCITATION:\n 1971 AIR 2598\t\t  1972 SCR  (2) 213\n\n\nACT:\nMysore\tSales Tax Act, 1957--Sale of safety matches  taxable\nunder s. 5(3) (a) on first or earliest of successive dealers\nin  State of Mysore--On facts of case whether  assessee\t was\nfirst of successive dealers in State of Mysore.\n\n\n\nHEADNOTE:\nThe  appellant declared for the assessment years  1959-60  a\ntotal turn-over of Rs. 13,04,097 in respect of the  purchase\nof  safety  matches  and claimed  exemption  on\t the  entire\nturnover  on the ground that it was a subsequent  sale\tfrom\nthe  dealers  in the State of Mysore.  During  the  relevant\nassessment year sale of matches was taxable under s. 5(3)(a)\nof  the Mysore Sales Tax Act, 1957 on the first or  earliest\nof the successive dealers in the State of Mysore.  The modus\noperandi  of the appellant in purchasing these\tmatches\t was\nthat  it  placed  orders  with\tthe  sales  depots  of\t the\nmanufacturers  inside  Mysore.\tThe Managers of\t the  depots\nforwarded  the orders to the principles who has\t their\thead\noffice at Sivakasi outside the State of Mysore.\t The matches\nwere thereafter despatched by the principal to the appellant\nin accordance with the instructions received from the  Sales\nDepots.\t  The Sales Depots sent the appellant  detailed\t in-\nvoices\tof the matches despatched by their  factories.\t The\nappellant  gave\t credit to the value of\t the  matches  after\ndeducting  therefrom  the amount covered by debit  notes  in\nrespect\t of  Octroi,  lorry  freight  and  other  incidental\ncharges\t incurred  by  it and at the request  of  the  sales\noffice\tthe  appellant\tremitted the value  of\tthe  matches\ndirect\tto  the factory by means of  draft  and\t telegraphic\ntransfer.  The appellant's contention was that it  purchased\nthe  matches from the sales depots inside Mysore  State\t who\nwere the first sellers of the matches in the State of Mysore\nliable\tto tax and the appellant being the second dealer  in\nthe  State  was not liable to tax in respect of\t its  sales.\nThe  assessing\tauthority came to the  conclusion  that\t the\ntransactions were inter-State sales within the meaning of s.\n3(a)  of the Central Sales Tax Act and since  the  appellant\nwas  the  first\t dealer in matches in Mysore  State  it\t was\nliable\tto  pay sales tax.  The appellant's appeals  to\t the\nDeputy Commissioner of Commercial Taxes, and to the Tribunal\nwere  unsuccessful.   The High Court rejected  the  revision\npetition filed by the appellant.  In appeal to this Court,\nHELD : From the facts the sales were made by the  respective\nfactories direct to the appellant.  The sales price was also\nsent  directly to the. factories at Sivakasi.  No doubt\t the\norders\twere  routed  through the sales depot  but  on\tthat\naccount it could not be said that the factory sold the goods\nordered\t by  the  appellant  to its  sales  depot.   It\t was\ninconceivable  that  there  could  be  a  sale\tbetween\t the\nmanufacturer and its Sales Depot. [215 E-G]\nThe  transactions in question under explanation 3(a)  to  s.\n2(t) of the Mysore Act were the first sales in favour of the\nappellant  and they took place in the State of Mysore.\t The\ndecision in the case of Ram Narain & Sons, if applied to the\nfacts  of  the present case, would indicate that  the  first\nsale by the Sivakasi firms was in Mysore.  In that view, the\nquestion  of inter State sale not being urged  as  necessary\nfor  consideration,  it was rightly held by the\t High  Court\nthat   the  sales  in  question\t fell  within  cl.  (a)\t  of\nExplanation  3\tof s. 2(t) of the Act.\tAs Such\t the  appeal\nmust be dismissed. [216 E, 217 D-E]\n214\nRam  Narain  & Sons v. Asstt.  Commissioner of Sales<\/a>  tax  &\nOrs., [1955] 2 S.C.R. 483, discussed.\n\n\n\nJUDGMENT:\n<\/pre>\n
CIVIL  APPELLATE  JURISDICTION : Civil Appeal  No.  1175  of
\n1967.\n<\/p>\n
Appeal from the judgment and order dated September 30,\t1966
\nof the Mysore High Court in S.T.R.P. No. 58 of 1965.
\nR. Gopalakrishnan, for the appellant.\n<\/p>\n
A. R. Somanatha Iyer, M. S. Narasimhan and R. B. Datar, for\n<\/p>\n
-..the respondent.\n<\/p>\n
The Judgment of the Court was, delivered by
\nP.  Jaganmohan\tReddy,\tJ. This\t Appeal\t is  by\t certificate
\nagainst the judgment of the Mysore High Court dismissing the
\nRevision Petition against the order of the Mysore Sales\t Tax
\nAppellate Tribunal, by and under which the assessment  order
\nof the Commercial Tax Officer and the Appellate order of the
\nDeputy\tCommissioner of Commercial Tax was  confirmed.\t The
\nquestion of law which arose out of the decision of the Sales
\nTax  authorities  for consideration of the High\t Court\twas”
\nwhether\t on  the  facts and circumstances of  the  case\t the
\nassessee’s-  turn-over in respect of safety matches  is\t not
\nliable to tax on the ground ,that the sales effected by\t the
\nassessee  are  not  the\t first\tsales  in  the\tState.”\t The
\nappellants declared for the assessment year 1959-60 a  total
\nturn-over  of Rs. 13,04,097\/- in respect of the purchase  of
\nsafety matches and claimed exemption on the entire  turnover
\non  the\t ground\t that  it was a\t subsequent  sale  from\t the
\n,dealers  in  the  State of  Mysore.   During  the  relevant
\nassessment year sale of matches was taxable under sec. 5  (3
\n) (a) of the Mysore Sales Tax Act, 1957 (hereinafter  called
\nthe  Act)on the first or earliest of the successive  dealers
\nin  the State of Mysore. The appellants contention was\tthat
\nit  purchases  the  matches from the  Sales  Depots  of\t the
\nNational  Match\t Works, Lakshmi Match Works  and  Palaniappa
\nMatch Industries at Devangere who were the first sellers  of
\nmatches\t in the State of Mysore liable to tax and  that\t the
\nappellant  was the second dealer in the State not liable  to
\ntax in respect of its sales.\n<\/p>\n
The  Modus  operandi of the appellant  in  purchasing  these
\nmatches\t was that it placed orders with the aforesaid  Sales
\nDepots\tof M\/s.\t National Match Works, Lakshmi\tMatch  Works
\nand  Palaniappa Match Industries at Devangers, which  Depots
\nare  registered dealers under the Act.\tOn receipt of  these
\norders\tfrom  the Appellant the respective Managers  of\t the
\nthree Sales Depots forward the orders to their Head  Offices
\nat  Sivakasi  and  instruct them  to  despatch\tthe  matches
\nordered\t direct to the appellant at Devangere.\tThe  matches
\nare thereafter despatched by
\n 215<\/span>
\nlorry  to the Appellant in accordance with the\tinstructions
\nreceived  from the Sales Depots.  The Sales Depots  send  to
\nthe appellant detailed invoices of the matches despatched by
\ntheir  factories The Appellant gives credit to the value  of
\nthe matches after deducting therefrom the amount covered  by
\ndebit  notes in respect of Octroi, lorry freight  and  other
\nincidental charges incurred by it and at the request of\t the
\nsales  office the assessee remits the value of\tthe  matches
\ndirect\tto  the factory by means of  draft  and\t telegraphic
\ntransfer.   On these findings the correctness of  which\t was
\nnot disputed the assessing authority came to the  conclusion
\nthat  the  transactions were inter-State  sales\t within\t the
\nmeaning\t of  ‘Sec. 3 (a) of the Central Sales  Tax  Act\t and
\nsince  the  appellant  was the first dealer  in\t matches  in
\nMysore State it was liable to pay Sales Tax and accordingly,
\nit  was so assessed.  Against the said assessment order\t the
\nappellant  filed  an appeal to the  Deputy  Commissioner  of
\nCommercial  Taxes  who dismissed the  appeal.\tThe  further
\nappeal to the Tribunal was equally unsuccessful.
\nBefore\tus it is contended by the learned Advocate  for\t the
\nappellant  relying upon the despatch advice, delivery  notes
\nand invoices issued in the name of the assessee in which the
\nSales Tax @ 2% was charged that the sale by the manufacturer
\nat Sivakasi was effected in favour of their respective sales
\nDepots\tin  Mysore  and\t it  is\t only  thereafter  that\t the
\nappellants purchased from these Sales Depots the matches and
\ncannot\ttherefore be treated as the first purchaser  in\t the
\nMysore\tState.\t It appears to us on the facts\tas  set\t out
\nabove which were not in dispute, the sales were made by\t the
\nrespective  factories  direct to the  appellant,  the  sales
\nprice  was also sent directly to the factories at  Sivakasi.
\nNo doubt the orders were routed through the Sales Depot\t but
\non that account it cannot be said that the factory sold\t the
\ngoods ordered by the appellant to its Sales Depot.  It\tdoes
\nnot  appear  that  the content-ion  based  on  the  invoices
\nshowing\t that the Sales Tax was charged by the\tSales  Depot
\nwas  urged before any of the authorities or before the\tHigh
\nCourt nor was there any finding on this aspect as is evident
\nfrom the facts found by the Sales Tax authorities which were
\nnot in dispute.\t It is also inconceivable that there can  be
\na sale between the manufacturer and its Sales Depot.
\nIt  is not disputed that under the provisions of the Act  it
\nis  the\t first sale in the State that is  exigible  to\ttax.
\nSale is defined in sec. 2(t) of the Act as follows: –\n<\/p>\n
\t      “Sale’ with all its grammatical variations and
\n\t      cognate  expressions means every\ttransfer  of
\n\t      the property in goods by one person to another
\n\t      in the course of trade
\n216<\/span>
\nor  business  for  cash or for deferred\t payments  or  other
\nvaluable  consideration,  but does not\tinclude\t a  mortgage
\nhypothecation, charge or pledge”.\n<\/p><\/blockquote>\n
Explanation  (3)  to this definition which  is\trelevant  is
\ngiven below:-\n<\/p>\n
\t      (a)  The\tsale or purchase of goods  shall  be
\n\t      deemed  for the purpose of this Act,  to\thave
\n\t      taken place in the State wherever the contract
\n\t      of  sale or purchase might have been made,  if
\n\t      the goods are within the State
\n\t      (I)  In  the case of specific  or\t ascertained
\n\t      goods,  at  the time the contract or  sale  or
\n\t      purchase is made; and
\n\t      (II)  in the case of unascertained  or  future
\n\t      goods,  at the time of their appropriation  to
\n\t      the contract of sale or purchase by the seller
\n\t      or by the purchaser, whether the assent of the
\n\t      other  party  is prior or subsequent  to\tsuch
\n\t      appropriation”.\n<\/p><\/blockquote>\n
It   is\t apparent  from\t the  above  provisions\t  that\t the
\ntransactions  in  question under explanation  3(a)  are\t the
\nfirst  sales in favour of the appellant and they took  place
\nwithin the State of Mysore.  The learned advocate relies  on
\nthe  decision  in  Ram\tNarain\t&  Sons\t v.  The   Assistant
\nCommissioner  of Sales-Tax & Others<\/a>(1), for  the  contention
\nthat in similar circumstances the sale was said to have been
\naffected  to  the depots and consequently the  sale  to\t the
\nassessee  was  the  second  sale  and  is,  therefore,\t not
\nassessable  to\ttax.   The High\t Court,\t before\t which\tthis
\ndecision  was  cited, did not rely upon it because  it\tfelt
\nthat  it  was not possible to ascertain\t whether  under\t the
\nstatute\t  this\tCourt  was  called  upon  to  consider\t the
\ndefinition  of sale similar to that contained in  section  2\n<\/p>\n
(t)  of\t the Act.  It is true that in that case\t while\tthis
\nCourt  was considering the question whether the\t sales\twere
\ninter-State sales or inside sales, the definition of  ‘sale’
\nunder the Madhya Pradesh Sales Tax Act was not\tspecifically
\nreferred  to  or  examined.  A\tperusal\t of  that  decision,
\nhowever, would show that what this Court was considering was
\nwhether the transactions fell within the definition of\tsale
\ncontained  in explanation 11 to section 2(g) of\t the  Madhya
\nPradesh\t Sales\tTax Act and that so far\t as  the  post-Cons-
\ntitution period was concerned, whether they were saved\tfrom
\nthe  ban of Article 286(1) (a) and the explanation  thereto,
\nby  the President’s order made under the proviso to  Article
\n286(2).\t  The Advocate General of Madhya Pradesh, no  doubt,
\nurged that the
\n(1) [1955] (2) S.C.R. 483.\n<\/p>\n
 217<\/span><\/p>\n
transactions  were  pure inside sales entered  into  by\t the
\nassessees in Madhya Pradesh on orders received by them\tfrom
\noutside\t the State, and accepted by the petitioners in\tthat
\nState.\t  It  was  also\t contended  that  the\tgoods\twere
\nappropriated to the contracts, and the property in the goods
\npassed within the State of Madhya Pradesh, as such the sales
\nwere inter-State sales or inside sales which, it was  within
\nthe  competence of the State of Madhya Pradesh to tax.\t The
\nfacts  disclosed that the assessees manufactured  beedis  in
\nMadhya\tPradesh.  They had various sales depots in U.P.\t and
\nother  State and also had selling agents through  whom\tthey
\nsold  their goods.  Apart from affecting sales\tthrough\t the
\nsaid agencies. they also sold direct to customers who placed
\norders\twith them.  The question was whether some or all  of
\nthose  sales took place in Madhya Pradesh or in U.P. and  it
\nwas  held that having regard to the transactions in  respect
\nof all the aforesaid categories of sales, they were affected
\nin  U.P.  We are unable to appreciate how this\tcase  really
\nassists the appellants.\t On the other hand, it would  appear
\nthat the sale by the assessee was affected in U.P., which if
\napplied\t to the facts in this case, would indicate that\t the
\nfirst  sale  by the Sivakasi firms was in Mysore.   In\tthat
\nview,  the question of inter-State sale not being  urged  as
\nnecessary for consideration, it was rightly held by the High
\nCourt  that the sales in question fell within clause (a)  of
\nexplanation  (3)  of section 2(t) of the Act; as  such\tthis
\nappeal is dismissed but in the circumstances, without costs.\n<\/p>\n
G. C.\t\t\t\t Appeal Dismissed.\n5--L256SupCI\/72\n218<\/span>\n\n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India Iyanahalli Bakkappa & Sons vs State Of Mysore on 29 October, 1971 Equivalent citations: 1971 AIR 2598, 1972 SCR (2) 213 Author: P J Reddy Bench: Reddy, P. Jaganmohan PETITIONER: IYANAHALLI BAKKAPPA & SONS. Vs. RESPONDENT: STATE OF MYSORE DATE OF JUDGMENT29\/10\/1971 BENCH: REDDY, P. JAGANMOHAN BENCH: REDDY, P. JAGANMOHAN VAIDYIALINGAM, […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-23166","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nIyanahalli Bakkappa & Sons vs State Of Mysore on 29 October, 1971 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/iyanahalli-bakkappa-sons-vs-state-of-mysore-on-29-october-1971\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Iyanahalli Bakkappa & Sons vs State Of Mysore on 29 October, 1971 - Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/iyanahalli-bakkappa-sons-vs-state-of-mysore-on-29-october-1971\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"1971-10-28T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-10-16T15:37:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"11 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/iyanahalli-bakkappa-sons-vs-state-of-mysore-on-29-october-1971#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/iyanahalli-bakkappa-sons-vs-state-of-mysore-on-29-october-1971\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Iyanahalli Bakkappa & Sons vs State Of Mysore on 29 October, 1971\",\"datePublished\":\"1971-10-28T18:30:00+00:00\",\"dateModified\":\"2016-10-16T15:37:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/iyanahalli-bakkappa-sons-vs-state-of-mysore-on-29-october-1971\"},\"wordCount\":1599,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Supreme Court of India\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/iyanahalli-bakkappa-sons-vs-state-of-mysore-on-29-october-1971#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/iyanahalli-bakkappa-sons-vs-state-of-mysore-on-29-october-1971\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/iyanahalli-bakkappa-sons-vs-state-of-mysore-on-29-october-1971\",\"name\":\"Iyanahalli Bakkappa & Sons vs State Of Mysore on 29 October, 1971 - Free Judgements of Supreme Court & High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"1971-10-28T18:30:00+00:00\",\"dateModified\":\"2016-10-16T15:37:13+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/iyanahalli-bakkappa-sons-vs-state-of-mysore-on-29-october-1971#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/iyanahalli-bakkappa-sons-vs-state-of-mysore-on-29-october-1971\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/iyanahalli-bakkappa-sons-vs-state-of-mysore-on-29-october-1971#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Iyanahalli Bakkappa & Sons vs State Of Mysore on 29 October, 1971\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Iyanahalli Bakkappa & Sons vs State Of Mysore on 29 October, 1971 - Free Judgements of Supreme Court & High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/iyanahalli-bakkappa-sons-vs-state-of-mysore-on-29-october-1971","og_locale":"en_US","og_type":"article","og_title":"Iyanahalli Bakkappa & Sons vs State Of Mysore on 29 October, 1971 - Free Judgements of Supreme Court & High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/iyanahalli-bakkappa-sons-vs-state-of-mysore-on-29-october-1971","og_site_name":"Free Judgements of Supreme Court & High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"1971-10-28T18:30:00+00:00","article_modified_time":"2016-10-16T15:37:13+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"11 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/iyanahalli-bakkappa-sons-vs-state-of-mysore-on-29-october-1971#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/iyanahalli-bakkappa-sons-vs-state-of-mysore-on-29-october-1971"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Iyanahalli Bakkappa & Sons vs State Of Mysore on 29 October, 1971","datePublished":"1971-10-28T18:30:00+00:00","dateModified":"2016-10-16T15:37:13+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/iyanahalli-bakkappa-sons-vs-state-of-mysore-on-29-october-1971"},"wordCount":1599,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Supreme Court of India"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/iyanahalli-bakkappa-sons-vs-state-of-mysore-on-29-october-1971#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/iyanahalli-bakkappa-sons-vs-state-of-mysore-on-29-october-1971","url":"https:\/\/www.legalindia.com\/judgments\/iyanahalli-bakkappa-sons-vs-state-of-mysore-on-29-october-1971","name":"Iyanahalli Bakkappa & Sons vs State Of Mysore on 29 October, 1971 - Free Judgements of Supreme Court & High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"1971-10-28T18:30:00+00:00","dateModified":"2016-10-16T15:37:13+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/iyanahalli-bakkappa-sons-vs-state-of-mysore-on-29-october-1971#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/iyanahalli-bakkappa-sons-vs-state-of-mysore-on-29-october-1971"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/iyanahalli-bakkappa-sons-vs-state-of-mysore-on-29-october-1971#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Iyanahalli Bakkappa & Sons vs State Of Mysore on 29 October, 1971"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/23166","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=23166"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/23166\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=23166"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=23166"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=23166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}