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Sohan Pathak and Sons Vs. Commissioner of Income Tax, U.P [1953] INSC 51 (23 September 1953)

Judgement Date : 23 Sep 1953

Citation : 1953 Latest Caselaw 51 SC

Headnote :

A Hindu undivided family was engaged in money lending and brocade businesses. On July 16, 1943, a partial partition took place among the family members, with the brocade business being divided, and its assets and liabilities distributed equally between them. The following day, the adult members of t...
Commissioner of Income Tax, West Bengal Vs. A. W. Figgies & Co., & Ors [1953] INSC 52 (24 September 1953)

Judgement Date : 24 Sep 1953

Citation : 1953 Latest Caselaw 52 SC

Headnote :

For income-tax assessment purposes, a firm is considered a separate entity distinct from its partners, and a mere change in the firm\'s constitution does not create a new assessable unit or a separate taxable entity. (1) 67 I.A. 464, 481.A firm consisting of three partners—A, B, and C—operated a...
Habeeb Mohammad Vs. The State of Hyderabad [1953] INSC 53 (5 October 1953)

Judgement Date : 05 Oct 1953

Citation : 1953 Latest Caselaw 53 SC

Headnote :

While the prosecution is not obligated to call every available witness, regardless of their number or reliability, it must call witnesses who are crucial to the presentation of its case. These witnesses must be called regardless of whether their testimony supports or undermines the prosecution’s c...
Sidheshwar Mukherjee Vs. Bhubneshwar Prasad Narainsingh & Ors [1953] INSC 54 (5 October 1953)

Judgement Date : 05 Oct 1953

Citation : 1953 Latest Caselaw 54 SC

Headnote :

A person who has obtained a decree against a member of a joint Hindu family for a debt is entitled to attach and sell the debtor’s interest in the joint family property. If the debt is not immoral or illegal, the interest of the judgment debtor’s sons in the joint family property would also pass...
Deputy Commissioner, Hardoi Vs. Rama Krishna Narain & Ors [1953] INSC 55 (8 October 1953)

Judgement Date : 08 Oct 1953

Citation : 1953 Latest Caselaw 55 SC

Headnote :

Creditors who did not actively participate in the proceedings are not considered necessary parties in an appeal from an order rejecting a claim made under Section 11(2) of the U.P. Encumbered Estates Act, 1934. The technical rules of the Civil Procedure Code concerning the inclusion of parties shoul...
Minerva Mills Ltd. Vs. Their Workers [1953] INSC 56 (8 October 1953)

Judgement Date : 08 Oct 1953

Citation : 1953 Latest Caselaw 56 SC

Headnote :

Under Section 7 of the Industrial Disputes Act, 1947, the appropriate Government has the authority to establish an industrial tribunal for a specified duration and to create a new tribunal once that period expires, to hear and resolve all references that were made to the previous tribunal but remain...
Commissioner of Income-Tax, Bombay City Vs. The Century Spinning And Manufacturing Co. Ltd. [1953] INSC 57 (8 October 1953)

Judgement Date : 08 Oct 1953

Citation : 1953 Latest Caselaw 57 SC

Headnote :

The balance sheet of a company for the calendar year 1945 reported a profit of Rs. 90,44,677, after accounting for provisions for depreciation and taxation. Following this, a balance of Rs. 5,08,637 was carried forward to the balance sheet of the next year, 1st January 1946, without being designated...
Allahabad Bank Ltd. Vs. Commissioner of Income-Tax, West Bengal [1953] INSC 58 (8 October 1953)

Judgement Date : 08 Oct 1953

Citation : 1953 Latest Caselaw 58 SC

Headnote :

A banking company executed a deed in which it intended to create a trust for paying pensions to its retiring staff members. A specified sum of money was entrusted to three individuals named as trustees, and the deed allowed the company to make additional contributions to the fund. However, the deed...
Commissioner of Income-Tax, West Bengal Vs. Jeewanlal Ltd. [1953] INSC 59 (8 October 1953)

Judgement Date : 08 Oct 1953

Citation : 1953 Latest Caselaw 59 SC

Headnote :

A company will typically be considered a \"company whose directors have a controlling interest\" under the Excess Profits Tax Act, 1940, only if the directors hold, and are registered as holders of, a majority of the voting shares in the company. It is not required that the directors have a benefici...
Sir Kikabhai Premchand Vs. Commissioner of Income Tax (Central), Bombay [1953] INSC 60 (9 October 1953)

Judgement Date : 09 Oct 1953

Citation : 1953 Latest Caselaw 60 SC

Headnote :

The assessee, who conducted business in bullion and shares, followed the mercantile system of accounting. To determine his profits, he valued the stock at both the beginning and the end of the year at cost price.During the accounting year, the assessee withdrew some silver bars and shares from the b...
Chainrup Sampatram Vs. Commissioner of Income-Tax, West Bengal [1953] INSC 61 (9 October 1953)

Judgement Date : 09 Oct 1953

Citation : 1953 Latest Caselaw 61 SC

Headnote :

The assessee firm, which conducted business in bullion in Calcutta, sent a quantity of silver bars to Bikaner, where its partners resided, during the accounting year. The firm recorded these bars as having been sold to the partners.The Income-tax authorities doubted the sale claim and, treating the...
Commissioner of Income-Tax, Madras Vs. K. R. M. T. T. Thiagaraja Chetty & Co [1953] INSC 62 (14 October 1953)

Judgement Date : 14 Oct 1953

Citation : 1953 Latest Caselaw 62 SC

Headnote :

Under the terms of a managing agency agreement, the assessee firm, acting as managing agents of a company, were entitled to a commission based on a percentage of the profits. In the company\'s books, a sum of Rs. 2,26,850 was shown as commission due to the firm for the year 1941-42. This amount was...
C. N. Arunachala Mudaliar Vs. C. A. Muruganatha Mudaliar & ANR [1953] INSC 63 (14 October 1953)

Judgement Date : 14 Oct 1953

Citation : 1953 Latest Caselaw 63 SC

Headnote :

A property gifted by a father to his son does not automatically become ancestral property in the son’s hands merely because it was given by the father. The father, when making the gift, has the authority to specify whether the gift is for the exclusive use of the son or if it is intended for the b...
Jagadguru Gurushiddaswami Vs. Dakshina Maharashtra Digambarjain Sabha [1953] INSC 64 (14 October 1953)

Judgement Date : 14 Oct 1953

Citation : 1953 Latest Caselaw 64 SC

Headnote :

In 1887, the head of a math granted a permanent lease of property owned by the math. In 1910, the successor of the lessee gifted the leased premises to a Jain Sabha for the purpose of constructing a school, with the condition that if the school was removed or ceased to exist, the property would reve...
Saraswathi Ammal & ANR Vs. Rajagopal Ammal [1953] INSC 65 (20 October 1953)

Judgement Date : 20 Oct 1953

Citation : 1953 Latest Caselaw 65 SC

Headnote :

A perpetual endowment of properties intended for samadhi kainkaryam, which refers to the worship at the tomb of an individual, is not recognized as valid under Hindu law.If a purpose is asserted as valid for perpetual dedication based on religious merit, it must be demonstrated to have a Shastraic f...
Kshetra Mohan-Sannyasicharan Sadhukhan Vs. Commissioner of Excess Profits Tax, West Bangal [1953] INSC 66 (20 October 1953)

Judgement Date : 20 Oct 1953

Citation : 1953 Latest Caselaw 66 SC

Headnote :

Although a partnership formed by the kartas of two Hindu undivided families is commonly referred to as a partnership between those two families, legally it is considered a partnership between the two kartas, and the other family members do not automatically become partners. Individual members of a H...
Commissioner of Income-Taxbombay City Vs. Royal Western India Turf Club Ltd. [1953] INSC 67 (26 October 1953)

Judgement Date : 26 Oct 1953

Citation : 1953 Latest Caselaw 67 SC

Headnote :

The Royal Western India Turf Club Ltd., the assessee, was established primarily to operate as a racecourse company and to create clubs, hotels, and other facilities related to the company\'s property. It had two types of members: club members, limited to 350, and stand members, who were elected thro...
Sree Sree Ishwar Sridhar Jew Vs. Sushila Bala Dasi & Ors [1953] INSC 68 (16 November 1953)

Judgement Date : 16 Nov 1953

Citation : 1953 Latest Caselaw 68 SC

Headnote :

The issue of whether the idol is the actual beneficiary subject to a charge in favor of the testator\'s heirs, or if the heirs are the true beneficiaries with a charge for the idol\'s maintenance, worship, and expenses, must be resolved by examining the entire content of the deed or will that dedica...
Surendra Singh & Ors Vs. The State of Uttar Pradesh [1953] INSC 69 (16 November 1953)

Judgement Date : 16 Nov 1953

Citation : 1953 Latest Caselaw 69 SC

Headnote :

In a case where a judgment was rendered by a panel of two judges, both of whom signed the decision, but it was announced in court by only one judge following the death of the other, it was determined that the judgment was invalid and the case must be reheard.A judgment represents the court\'s final...
Satyabrata Ghose Vs. Mugneeram Bangur & Co. & ANR [1953] INSC 70 (16 November 1953)

Judgement Date : 16 Nov 1953

Citation : 1953 Latest Caselaw 70 SC

Headnote :

The doctrine of frustration is essentially a component of the law regarding the discharge of contracts due to subsequent impossibility or illegality of the agreed actions, thus falling under Section 56 of the Indian Contract Act. The notion that Section 56 is applicable solely to instances of physic...
Lala Durga Prasad & ANR Vs. Lala Deep Chand & Ors [1953] INSC 71 (18 November 1953)

Judgement Date : 18 Nov 1953

Citation : 1953 Latest Caselaw 71 SC

Headnote :

A disagreement that arises after a land sale contract regarding the specific manner in which the title warranty should be included in the sale deed does not undermine the integrity of the contract that has already been established. Furthermore, it does not constitute a repudiation of the contract if...
Natvarlal Punjabhai & ANR Vs. Dadubhai Manubhai & Ors [1953] INSC 72 (18 November 1953)

Judgement Date : 18 Nov 1953

Citation : 1953 Latest Caselaw 72 SC

Headnote :

When a Hindu widow relinquishes her widow\'s estate to the reversioners after a third party has gained title to the properties through adverse possession against her, the reversioners have the right to reclaim possession of the properties from that third party immediately as heirs of the last male h...
Raja Kulkarni & Ors Vs. The State of Bombay [1953] INSC 73 (24 November 1953)

Judgement Date : 24 Nov 1953

Citation : 1953 Latest Caselaw 73 SC

Headnote :

A strike that occurs while an appeal is pending would be considered an illegal strike under sections 24 and 25 of the Industrial Disputes (Appellate Tribunal) Act, 1950, even if the appeal itself is not valid or competent.According to the Bombay Industrial Relations Act, 1946, a union can be registe...
The State of West Bengal Vs. Shaikh Serajuddin Batley [1953] INSC 74 (24 November 1953)

Judgement Date : 24 Nov 1953

Citation : 1953 Latest Caselaw 74 SC

Headnote :

The obligation to pay rent under a lease is not included in the term \"financial obligations\" as stated in article 9 of the Indian Independence (Rights, Property and Liabilities) Order, 1947.On February 6, 1947, the Province of Bengal leased certain premises, agreeing to a monthly rent of Rs. 1,800...
Harman Singh & Ors Vs. Regional Transport Authority, Culcutta & Ors [1953] INSC 75 (24 November 1953)

Judgement Date : 24 Nov 1953

Citation : 1953 Latest Caselaw 75 SC

Headnote :

Since 1940, taxis operating in the streets of Calcutta were mandated to have a horsepower between 22 and 30. Rule 179 of the Bengal Motor Vehicles Rules, amended in 1944, established a minimum fare of one rupee for the first mile and 2 annas for every one-sixth of each additional mile. In 1952, the...
Sukhdev Singh Sodhi Vs. The Chief Justice and Judges of The Pepsu High Court [1953] INSC 76 (25 November 1953)

Judgement Date : 25 Nov 1953

Citation : 1953 Latest Caselaw 76 SC

Headnote :

The Supreme Court lacks the authority under section 527 of the Criminal Procedure Code, or any other legal provision, to transfer contempt proceedings initiated by a High Court against itself to another High Court.Section 527 of the Criminal Procedure Code is not applicable in this situation, as the...
Central National Bank Ltd. Vs. United Industrial Bank Ltd. [1953] INSC 77 (26 November 1953)

Judgement Date : 26 Nov 1953

Citation : 1953 Latest Caselaw 77 SC

Headnote :

The term \"consent\" in section 30(2) of the Indian Sale of Goods Act refers to \"agreeing on the same thing in the same sense,\" as outlined in section 13 of the Indian Contract Act, and does not equate to \"free consent\" as defined in section 14. Consequently, if a person acquires possession of g...
Shibban Lal Saksena Vs. The State of Uttar Pradesh & Ors [1953] INSC 78 (3 December 1953)

Judgement Date : 03 Dec 1953

Citation : 1953 Latest Caselaw 78 SC

Headnote :

The detention order was issued based on two grounds specified in sub-clauses (ii) and (iii) of clause (a) of section 3 (1) of the Preventive Detention Act, 1950, as amended by subsequent legislation. The Government, exercising its authority under section 11 of the Act, upheld the detention order con...
Chilukuri Venkateswarlu Vs. Chilukuri Venkatanarayana [1953] INSC 79 (8 December 1953)

Judgement Date : 08 Dec 1953

Citation : 1953 Latest Caselaw 79 SC

Headnote :

The presumption established by section 112 of the Indian Evidence Act is a definitive legal presumption that can only be challenged by demonstrating non-access between the married couple during a time when, according to natural circumstances, the husband could have fathered the child.\"Access\" and...
Akhlakali Hayatalli Vs. The State of Bombay [1953] INSC 80 (9 December 1953)

Judgement Date : 09 Dec 1953

Citation : 1953 Latest Caselaw 80 SC

Headnote :

The appropriate approach regarding references under section 307 of the Criminal Procedure Code has been definitively established: the High Court will only intervene in a jury\'s verdict if it deems the verdict to be perverse, meaning it is unreasonable, clearly incorrect, or contrary to the weight o...
The State of West Bengal Vs. Mrs. Bela Banerjee & Ors [1953] INSC 81 (11 December 1953)

Judgement Date : 11 Dec 1953

Citation : 1953 Latest Caselaw 81 SC

Headnote :

The West Bengal Land Development and Planning Act of 1948 was enacted mainly to facilitate the settlement of immigrants who moved to West Bengal due to communal unrest in East Bengal. This Act allows for the acquisition and development of land for public purposes, including the aforementioned settle...
Kalyanpur Lime Works Ltd. Vs. State of Bihar & ANR [1953] INSC 82 (14 December 1953)

Judgement Date : 14 Dec 1953

Citation : 1953 Latest Caselaw 82 SC

Headnote :

The Government of Bihar (defendant No. 1) granted a lease for the hills to K (a company) on April 1, 1928, for a duration of 20 years for the purpose of quarrying limestone, with the stipulation that K could not transfer its leasehold rights without the Government\'s consent. In 1933, K transferred...
The Union of India Vs. Madan Gopal Kabra [1953] INSC 83 (16 December 1953)

Judgement Date : 16 Dec 1953

Citation : 1953 Latest Caselaw 83 SC

Headnote :

The respondent was living and conducting business in the District of Jodhpur, Rajasthan, which is classified as a Part B State. His income generated during the accounting year 1949-50 was subject to assessment for income tax for the year 1950-51 under the Indian Income-tax Act, as modified by the In...
D. R. Madhavakrishnaiah Vs. The Income-Tax Officer, Bangalore [1953] INSC 84 (16 December 1953)

Judgement Date : 16 Dec 1953

Citation : 1953 Latest Caselaw 84 SC

Headnote :

The assessee contested the authority of the Income-tax Officer from the Special Survey Circle in Bangalore to impose income tax and super-tax on his earnings that were accrued before April 1, 1950, in the State of Mysore. He argued that the proviso to section 13 of the Indian Finance Act, 1950, whic...
The State of West Bengal . Vs. Subodh Gopal Bose & Ors [1953] INSC 85 (17 December 1953)

Judgement Date : 17 Dec 1953

Citation : 1953 Latest Caselaw 85 SC

Headnote :

The initial respondent, B, acquired a Touzi at a revenue sale conducted by the 24-Parganas Collectorate on January 9, 1942. As the purchaser, he obtained the right under Section 37 of the Bengal Revenue Sales Act, 1859, to \"avoid and annul all under-tenures and immediately eject all under-tenants,\...
Biswambhar Singh Vs. The State of Orissa & ANR [1953] INSC 86 (18 December 1953)

Judgement Date : 18 Dec 1953

Citation : 1953 Latest Caselaw 86 SC

Headnote :

The State Government is authorized under section 3(1) to issue a notification stating that the specified estate has been transferred to the State. However, this notification must pertain to property defined as an estate in section 2(g), and that estate must be held by an intermediary as defined in s...
Dwarkadas Shrinivas of Bombay Vs. The Sholapur Spinning & Weaving Co. Ltd. & Ors [1953] INSC 87 (18 December 1953)

Judgement Date : 18 Dec 1953

Citation : 1953 Latest Caselaw 87 SC

Headnote :

The Sholapur Spinning and Weaving Co., Ltd. was established under the Indian Companies Act of 1913, with an authorized capital of Rs. 48 lakhs. This capital was divided into 1,590 fully paid ordinary shares of Rs. 1,000 each, 20 fully paid ordinary shares of Rs. 500 each, and 32,000 partly paid cumu...
Dunichand Hakim & Ors Vs. Deputy Commissioner [1953] INSC 88 (18 December 1953)

Judgement Date : 18 Dec 1953

Citation : 1953 Latest Caselaw 88 SC

Headnote :

It was determined that the Deputy Custodian of Evacuee Property has the authority to revoke land allotments under both the East Punjab Evacuees\' (Administration of Property) Act, XIV of 1947, and the Administration of Evacuee Property (Act XXXI of 1950), specifically sections 2(a), 12(1), and 56(2)...
Baburao Shantaram More Vs. The Bombay Housing Board & ANR [1953] INSC 89 (18 December 1953)

Judgement Date : 18 Dec 1953

Citation : 1953 Latest Caselaw 89 SC

Headnote :

It was determined that neither section 4 of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 (Act LVII of 1947) nor the newly added section 3-A in the Bombay Housing Board Act (Act LXIX of 1948), introduced by the Amending Act (Bombay Act XI of 1951), is beyond the powers granted by...
Commissioner of Income-Tax/Excess Profits Tax, Bombay City Vs. Messrs. Bhogilal Laherch [1953] INSC 90 (18 December 1953)

Judgement Date : 18 Dec 1953

Citation : 1953 Latest Caselaw 90 SC

Headnote :

A Hindu undivided family was conducting business in Bombay, Madras, and Mysore, treated as a single taxpayer, with the relevant accounting period from October 10, 1941, to November 8, 1942. During this time, the Mysore branch acquired goods worth over Rs. 2 lakhs from both the Bombay head office and...
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