Caselaw | Supreme Court Judgements of october 1962

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Shanti Prasad Jain & ANR Vs. Director of Enforcement, Foreign Exchange Regulation [1962] INSC 278 (4 October 1962)

Judgement Date : 04 Oct 1962

Citation : 1962 Latest Caselaw 278 SC

Headnote :

The first appellant, along with his wife, the second appellant, traveled abroad for business purposes. He was permitted to exchange a total of 337 and 1410 U.S. dollars, with the trip limited to two months. The second appellant was not granted any foreign exchange, as it was represented that a forei...

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Amir Singh & ANR Vs. Ram Singh & Ors [1962] INSC 279 (4 October 1962)

Judgement Date : 04 Oct 1962

Citation : 1962 Latest Caselaw 279 SC

Code of Civil Procedure, 1908 (CPC)

Ram Sarup Vs. Munshi & Ors [1962] INSC 246 (30 August 1962)

Headnote :

The properties in question were sold by A to the appellants on May 31, 1956. However, the respondents, who owned certain agricultural land in the patti, asserted their right of preemption under sections 15 (c) (ii) and (iii) of the Punjab Preemption Act, 1913. In the lawsuit initiated by the respond...

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The Commissioner of Income-Tax, Bombay City I, Bombay Vs. Amarchand N. Shroff [1962] INSC 280 (10 October 1962)

Judgement Date : 10 Oct 1962

Citation : 1962 Latest Caselaw 280 SC

Headnote :

Sub-section (1) of section 24B of the Indian Income-tax Act, 1922, stated that when a person passes away, their heirs and legal representatives are responsible for paying any tax assessed against the deceased or any tax that would have been due if the deceased had not died.A, one of the three partne...

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Roop Chand Vs. State of Punjab [1962] INSC 281 (10 October 1962)

Judgement Date : 10 Oct 1962

Citation : 1962 Latest Caselaw 281 SC

Code of Civil Procedure, 1908 (CPC)
Constitution of India

Headnote :

Under the E. P. Holdings Consolidation and Prevention of Fragmentation Act of 1948, a consolidation scheme was developed for the petitioner\'s village, proposing a repartition of the lands. The petitioner opposed the repartition, arguing that he should be allowed to keep his plots numbered 635 and 6...

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M/S. Bhikusa Yamasa Kahatriya Vs. Sangamner Akola Taluka Bidikamgar Union [1962] INSC 282 (10 October 1962)

Judgement Date : 10 Oct 1962

Citation : 1962 Latest Caselaw 282 SC

Minimum Wages Act, 1948
Minimum Wages Act, 1948

Headnote :

Section 3(1) of the Minimum Wages Act, 1948 empowers the appropriate government to establish minimum wage rates for employees in scheduled employments. Section 3(3)(iv) allows the government to set different minimum wage rates for various localities when fixing or revising these wages. In a Notifica...

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Jagannath Sonu Parkar Vs. State of Maharashtra [1962] INSC 283 (11 October 1962)

Judgement Date : 11 Oct 1962

Citation : 1962 Latest Caselaw 283 SC

Bombay Separation of Judicial and Executive Functions Act, 1951
Bombay Separation of Judicial and Executive Functions Act, 1951
Constitution of India
CrPC Section 14. Local Jurisdiction of Judicial Magistrates
CrPC Section 20. Executive Magistrates
Indian Penal Code, 1860 (IPC)
IPC Section 120B. Punishment of criminal conspiracy

Headnote :

Section 14 of the Code of Criminal Procedure, as modified by Bombay Act 23 of 1951, authorized the State Government to appoint a qualified individual as a special Magistrate and to grant him the powers typically held by a judicial Magistrate for a specific case, a particular category of cases, or ge...

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State of Kerala Vs. Shri M. Appukutty [1962] INSC 284 (11 October 1962)

Judgement Date : 11 Oct 1962

Citation : 1962 Latest Caselaw 284 SC

Headnote :

The Deputy Commercial Tax Officer levied sales tax on the respondent under the Madras General Sales Tax Act, 1939, for the assessment year, and the appeal against this assessment order was rejected. Subsequently, the Deputy Commissioner of Commercial Taxes issued a notice to determine the escaped tu...

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The Commissioner of Income-Tax, Bombay City Ii, Bombay Vs. M/S. Jadavji Narsidas & Co. [1962] INSC 285 (12 October 1962)

Judgement Date : 12 Oct 1962

Citation : 1962 Latest Caselaw 285 SC

Headnote :

The respondent, a partnership of four partners, was registered under the Indian Income-tax Act of 1922. For the assessment year 1946-47, it sought to offset a sum of Rs. 1,05,641, claiming it as its share of losses from certain transactions conducted in the name of D by another unregistered partners...

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M. Chockalingam & ANR Vs. Commissioner of Income-Tax, Madras & ANR [1962] INSC 286 (12 October 1962)

Judgement Date : 12 Oct 1962

Citation : 1962 Latest Caselaw 286 SC

Headnote :

The appellants failed to pay advance tax based on their own income estimates for the assessment years 1951-52 and 1952-53, making them subject to penal interest under section 18A (8) of the Income Tax Act. The Income Tax Officer neglected this detail and did not include penal interest in the tax due...

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Union of India Vs. Delhi Cloth & General Mills [1962] INSC 287 (12 October 1962)

Judgement Date : 12 Oct 1962

Citation : 1962 Latest Caselaw 287 SC

Central Excises and Salt Act, 1944

Headnote :

The respondents, who were producers of vegetable products known as Vanaspati, were assessed for excise duty under item 23 of the First Schedule to the Central Excises and Salt Act of 1944. The taxing authorities claimed that they were manufacturing refined oil from raw oil, which they categorized as...

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Commissioner of Income-Tax, Bombay City I, Bombay Vs. Afco (P) Ltd., Bombay [1962] INSC 288 (15 October 1962)

Judgement Date : 15 Oct 1962

Citation : 1962 Latest Caselaw 288 SC

Headnote :

For the accounting year ending March 31, 1955, the appellant, a private limited company, reported a total income of Rs. 49,843. On July 13, 1955, the company declared a dividend of Rs. 11,712, and before the conclusion of the 1955-56 assessment year, it announced an additional dividend of Rs. 5,612....

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The Engineering Mazdoor Sabha Vs. The Hind Cycles Ltd., Bombay [1962] INSC 289 (18 October 1962)

Judgement Date : 18 Oct 1962

Citation : 1962 Latest Caselaw 289 SC

Constitution of India
Industrial Disputes Act, 1947

Headnote :

The conflict between the respondent company and its employees was voluntarily submitted to arbitration through their agreement dated December 3, 1959, in accordance with section 10A of the Industrial Disputes Act, 1947. Section 10A(2) outlined the required format for the agreement, which mandated th...

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Udit Narain Singh Malpaharia Vs. Additional Member, Board of Revenue, Bihar [1962] INSC 290 (19 October 1962)

Judgement Date : 19 Oct 1962

Citation : 1962 Latest Caselaw 290 SC

Code of Civil Procedure, 1908 (CPC)
Constitution of India

Headnote :

The allocation of a country liquor shop was determined by a lottery in favor of one Jadu Manjhi after the previous licensee\'s license was revoked. The former licensee appealed to the Commissioner of Excise, but his appeal was dismissed. He then sought a revision from the Board of Revenue in Bihar,...

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The Guru Estate Through Dwarkad as Guru & Ors Vs. The Commissioner of Income-Tax Bihar and Orissa [1962] INSC 291 (19 October 1962)

Judgement Date : 19 Oct 1962

Citation : 1962 Latest Caselaw 291 SC

Headnote :

The assessees were part of a joint Hindu family engaged in the profession of Pandas or priests, assisting devotees with worship and ceremonies related to the pilgrimage to the Jagannath temple in Puri. They collected money from pilgrims, referred to as Annadan, through documents called Annadan Patra...

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State of Orissa Vs. Bidyabhujshan Mohapatra [1962] INSC 292 (19 October 1962)

Judgement Date : 19 Oct 1962

Citation : 1962 Latest Caselaw 292 SC

Constitution of India
Subsidiary Rules

Headnote :

The respondent, a permanent non-gazetted employee of the State, faced charges for (i) receiving illegal payments on five occasions and (ii) possessing assets disproportionate to his income. The Governor referred the case to the Administrative Tribunal established under section 4(1) of the Disciplina...

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Pyare Lal Bhargava Vs. State of Rajasthan [1962] INSC 293 (22 October 1962)

Judgement Date : 22 Oct 1962

Citation : 1962 Latest Caselaw 293 SC

Indian Evidence Act, 1872
Indian Penal Code, 1860 (IPC)
IPC Section 109. Punishment of abetment if the act abetted is committed in consequence, and where no express provision is made for its punishment
IPC Section 24. Dishonestly
IPC Section 378. Theft
IPC Section 379. Punishment for theft

Headnote :

The appellant was found guilty under section 379 of the Indian Penal Code. He served as a Superintendent in the Chief Engineer\'s office and had a file taken from the Secretariat by a clerk, which he then brought home and shared with his accomplice, the co-accused. The co-accused altered the file by...

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Anakapalla Co-Operative Agricultural and Industrial Socie Vs. Workmen [1962] INSC 294 (23 October 1962)

Judgement Date : 23 Oct 1962

Citation : 1962 Latest Caselaw 294 SC

Industrial Disputes Act, 1947

Headnote :

A sugar mill company was incurring annual losses due to a lack of sugarcane supply and decided to relocate the mill. In response, the cane-growers established a cooperative society and acquired the mill. As per the agreement between the company and the society, the company terminated the employees\'...

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Bagalkot City Municipality Vs. Bagalkot Cement Co [1962] INSC 295 (23 October 1962)

Judgement Date : 23 Oct 1962

Citation : 1962 Latest Caselaw 295 SC

Bombay General Clauses Act, 1904
Bombay General Clauses Act, 1904

Headnote :

The appellant municipality levied octroi duty on specific goods brought within its octroi limits, which were defined by by-laws to coincide with the Municipal District. According to Section 4 of the Bombay District Municipal Act of 1901, which established the municipality, the Government had the aut...

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T. V. V. Narasimham & Ors Vs. The State of Orissa [1962] INSC 296 (24 October 1962)

Judgement Date : 24 Oct 1962

Citation : 1962 Latest Caselaw 296 SC

Constitution of India

Headnote :

The Government of Orissa, considering the villages in question as estates, issued notifications under the Orissa Estates Abolition Act of 1952, declaring that these estates were vested in the State free from all encumbrances as of the specified dates. The inamdars of the respective villages conteste...

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A. Vs. Thomas & Co., Ltd., Alleppey Vs. The Commissioner of Income-Tax, (Bangalore) Kerala [1962] INSC 297 (25 October 1962)

Judgement Date : 25 Oct 1962

Citation : 1962 Latest Caselaw 297 SC

Headnote :

The assessee company was established in 1935, and its Memorandum of Association permitted it to promote and facilitate the formation of other companies, as well as to provide financial assistance to any company. Another entity, Southern Agencies Ltd., had Mr. A. V. Thomas serving as a director for b...

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O. K. Ghosh & ANR Vs. E. X. Joseph [1962] INSC 298 (30 October 1962)

Judgement Date : 30 Oct 1962

Citation : 1962 Latest Caselaw 298 SC

Constitution of India

Headnote :

The respondent, a Central Government employee serving as the Secretary of the Civil Accounts Association for non-Gazetted Staff, faced departmental action under rules 4(A) and 4(B) of the Central Civil Services (Conduct) Rules, 1955. This action was due to his involvement in demonstrations aimed at...

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