Caselaw | Supreme Court Judgements of 1967

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Bhawani Cotton Mills Ltd. Vs. State of Punjab & ANR [1967] INSC 101 (10 April 1967)

Judgement Date : 10 Apr 1967

Citation : 1967 Latest Caselaw 101 SC

Central Sales Tax Act, 1956
Punjab General Sales Tax Act, 1948
Punjab General Sales Tax Act, 1948

Headnote :

The term \"purchase\" was first defined in the Punjab General Sales Tax Act of 1948 in 1958. The tax rate to be applied was to be specified in a Notification issued under section 5(1) of the Act, and such a Notification was released in April 1958 concerning the tax rate on the purchase of goods \"fo...

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Devi Das Gopal Krishnan & Ors Vs. State of Punjab & Ors [1967] INSC 102 (10 April 1967)

Judgement Date : 10 Apr 1967

Citation : 1967 Latest Caselaw 102 SC

Bombay Tenancy and Agricultural Lands Act, 1948
Bombay Tenancy and Agricultural Lands Act, 1948
Central Sales Tax Act, 1956
Punjab General Sales Tax Act, 1948
Punjab General Sales Tax Act, 1948
Sale of Goods Act, 1930

Headnote :

Section 5 of the East Punjab Sales Tax Act, 1948, in its original form, granted the Government the authority to impose taxes at rates determined by the Government. This section was amended by Act 18 of 1952, which had retrospective effect, establishing a tax rate of \"not exceeding two pies in a rup...

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Satwant Singh Sawhney Vs. D. Ramarathnam, Assistant Passport Officer, Government [1967] INSC 103 (10 April 1967)

Judgement Date : 10 Apr 1967

Citation : 1967 Latest Caselaw 103 SC

Constitution of India

Headnote :

The petitioner was engaged in the business of importing, exporting, and manufacturing automobile parts, which required him to travel internationally. To facilitate this, he possessed two valid passports. However, on August 31, 1966, and September 24, 1966, the first and second respondents, the Assis...

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State of Assam & Ors Vs. Labanya Probha Debi [1967] INSC 104 (11 April 1967)

Judgement Date : 11 Apr 1967

Citation : 1967 Latest Caselaw 104 SC

Constitution of India
Rajasthan Motor Vehicles Taxation Act, 1951

Headnote :

According to the Assam Motor Vehicles Taxation Act of 1936, no motor vehicle could operate in the Assam Province unless the owner had paid the applicable tax as outlined in the Act\'s Schedule. This Schedule was periodically updated, and due to amendments made in 1963 and 1966, the tax rates for sta...

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K.Gopaul Vs. Union of India & Ors [1967] INSC 105 (12 April 1967)

Judgement Date : 12 Apr 1967

Citation : 1967 Latest Caselaw 105 SC

Constitution of India
Indian Administrative Service (Cadre) Rules, 1954

Headnote :

The appellant was serving as the Inspector General of Registration (I.G.R.) in Madras when, on November 11, 1963, this position was incorporated into the cadre of the Indian Administrative Service (I.A.S.). Subsequently, on January 25, 1964, a government order appointed an I.A.S. member, who was pre...

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State of Madras Vs. T. Narayanaswami Naidu & ANR [1967] INSC 106 (12 April 1967)

Judgement Date : 12 Apr 1967

Citation : 1967 Latest Caselaw 106 SC

Central Sales Tax Act, 1956

Headnote :

The assessee, a cotton dealer, sought a deduction for Sales-tax, arguing that cotton of that value was in stock at the end of the assessment year. The Commercial Tax Officer rejected this claim, stating that since subsequent disposal was not demonstrated, it should be taxed as a last purchase. The A...

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State of Madras Vs. P.M. Batcha & Company [1967] INSC 107 (12 April 1967)

Judgement Date : 12 Apr 1967

Citation : 1967 Latest Caselaw 107 SC

Headnote :

The respondent company was engaged in the hides and skins business in Madras. For the assessment year 1953-54, they sought a license under section 5 of the Madras General Sales Tax Act, 1939. The Commercial Tax Officer, relying on a ruling from the Madras High Court, determined that the respondent w...

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State of Madras Vs. R. Nand Lal & Co [1967] INSC 108 (14 April 1967)

Judgement Date : 14 Apr 1967

Citation : 1967 Latest Caselaw 108 SC

Central Sales Tax Act, 1956

Headnote :

The assessee firm operated as a \'dealer\' in Madras State. For the fiscal year 1959-60, the firm was taxed at a rate of 7% on certain sales made to registered dealers in Punjab, based on the assertion that the declarations obtained from Punjab dealers in Form \'C\' did not comply with rule 10(1) of...

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G.J. Fernandez Vs. State of Mysore & Ors [1967] INSC 109 (14 April 1967)

Judgement Date : 14 Apr 1967

Citation : 1967 Latest Caselaw 109 SC

Constitution of India

Headnote :

Sealed tenders were submitted to the Chief Engineer of the Public Works Department of the respondent-State for a specific construction project.The tender submitted by the appellant was the lowest unconditional bid, while the third respondent\'s tender, although lower in price, was conditional. The C...

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Abhinandan Jha & Ors Vs. Dinesh Mishra [1967] INSC 110 (17 April 1967)

Judgement Date : 17 Apr 1967

Citation : 1967 Latest Caselaw 110 SC

Headnote :

The issue at hand is whether a magistrate has the authority to instruct the police to file a charge-sheet when the police, after investigating a cognizable offence, have submitted a report under section 169 of the Criminal Procedure Code (Cr. P.C.) indicating that there is insufficient evidence to p...

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Deputy Commercial Tax Officer & ANR Vs. Sha Sukhraj Peerajee [1967] INSC 111 (17 April 1967)

Judgement Date : 17 Apr 1967

Citation : 1967 Latest Caselaw 111 SC

Headnote :

On October 5, 1956, the respondent acquired a business operated by a dealer as defined by the Madras General Sales Tax Act IX of 1939, as documented in a registered instrument. The dealer had been assessed for sales tax on his turnover for the years 1948-49 and 1949-50, having paid part of the deter...

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T. N. K. Govindarajulu Chetty Vs. Commissioner of Income-Tax, Madras [1967] INSC 112 (17 April 1967)

Judgement Date : 17 Apr 1967

Citation : 1967 Latest Caselaw 112 SC

Land Acquisition Act, 1894
Land Acquisition Act, 1894

Headnote :

The assessors were provided with compensation and interest regarding their property, which was initially requisitioned under rule 75A of the Defence of India Act, 1939, and subsequently acquired by the State under section 5 of the Requisitioned Land (Continuance of Powers) Act. The Requisition Act s...

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Esthuri Aswanthiah Vs. Commissioner of Income-Tax, Mysore [1967] INSC 113 (18 April 1967)

Judgement Date : 18 Apr 1967

Citation : 1967 Latest Caselaw 113 SC

Headnote :

On July 1, 1949, the taxpayer, who operated a business in Mysore State, recorded an opening cash balance of Rs. 1,87,000 in his accounts. The Income-tax Officer determined that Rs. 1,37,000 of this amount was the taxpayer\'s income from undisclosed sources. The taxpayer\'s explanations were dismisse...

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Yusufalli Esmail Nagree Vs. The State of Maharashtra [1967] INSC 114 (19 April 1967)

Judgement Date : 19 Apr 1967

Citation : 1967 Latest Caselaw 114 SC

Constitution of India
CrPC Section 162. Statements to police not to be signed: Use of statements in evidence
CrPC Section 342. Power to order court
Indian Evidence Act, 1872
Indian Penal Code, 1860 (IPC)

Headnote :

On report of S, that the appellant had offered a bribe to 'him, which S did not accept, the Police laid a trap. S called the appellant at his residence and in the room where they alone were present, the appellant handed over the bribe to S. In the room a microphone of 'a tape recorder was co...

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Rentala Latchaiah & Ors Vs. Chimmapudi Subrahmanyam [1967] INSC 115 (19 April 1967)

Judgement Date : 19 Apr 1967

Citation : 1967 Latest Caselaw 115 SC

Headnote :

R passed away in 1941, leaving behind certain landed properties. His adopted son initiated a lawsuit seeking a declaration of his adoption against R\'s widow, who was named as the defendant. While the lawsuit was ongoing, the widow was granted possession of the lands by the revenue authorities. The...

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State of Maharashtra Vs. Dr. R. B. Chowdhary & Ors [1967] INSC 116 (19 April 1967)

Judgement Date : 19 Apr 1967

Citation : 1967 Latest Caselaw 116 SC

CrPC Section 342. Power to order court
Indian Penal Code, 1860 (IPC)
IPC Section 500. Punishment for defamation
Press and Registration of Books Act, 1867

Headnote :

The individuals involved were part of the Editorial Board of a newspaper. One member, referred to as M, had declared under section 5 of the Press and Registration of Books Act, 1867, that he was the editor, printer, and publisher of the newspaper, and he was also identified as the editor in the publ...

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Solana Ramachandra Rao & Ors Vs. Maddi Kutumba Rao & ANR [1967] INSC 117 (19 April 1967)

Judgement Date : 19 Apr 1967

Citation : 1967 Latest Caselaw 117 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

Properties owned by a trust were sold to satisfy a decree obtained by the second respondent against the trust, and the first respondent purchased them. Subsequently, a lawsuit was initiated under Section 92 of the Civil Procedure Code (C.P.C.) seeking the removal of the trustees. In this suit, it wa...

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Hukamchand Vs. Bansilal & Ors [1967] INSC 118 (19 April 1967)

Judgement Date : 19 Apr 1964

Citation : 1967 Latest Caselaw 118 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The respondents were members of a cooperative housing society and had established a mortgage on their property in favor of the society. Due to non-payment of the amount owed under the mortgage, the issue was brought before the Registrar of Cooperative Societies, who issued an order on May 1, 1957, i...

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Sawan Ram & Ors Vs. Kala Wanti & Ors [1967] INSC 119 (19 April 1967)

Judgement Date : 19 Apr 1967

Citation : 1967 Latest Caselaw 119 SC

Hindu Adoptions and Maintenance Act, 1956
Hindu Succession Act, 1956

Headnote :

A widow, whose husband passed away prior to the implementation of the Hindu Succession Act, adopted respondent 2 after the Act came into effect. Following the widow\'s death, the appellant, the closest reversioner of her husband, initiated a lawsuit contesting the adoption. The trial court dismissed...

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Sarpanch, Lonand Grampanchayat Vs. Ramgiri Gosavi & ANR [1967] INSC 120 (20 April 1967)

Judgement Date : 20 Apr 1967

Citation : 1967 Latest Caselaw 120 SC

Minimum Wages Act, 1948
Minimum Wages Act, 1948

Dinabandhu Sahu Vs. Jadumoni Mangaraj & Ors [1954] INSC 53 (25 April 1954)

Headnote :

On March 19, 1963, the first respondent, representing several employees of the Grampanchayat, submitted a request to the authority designated under section 20(1) of the Minimum Wages Act, 1948, seeking an order for the Grampanchayat to pay certain overtime wages to the employees.The Authority determ...

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Raja Bahadur Giriwar Prasad Narain Singh Vs. Dukhu Lal Das & Ors [1967] INSC 121 (20 April 1967)

Judgement Date : 20 Apr 1967

Citation : 1967 Latest Caselaw 121 SC

Bihar Land Reforms Act, 1950
Land Registration Act, 1876
Land Registration Act, 1876

Headnote :

The plaintiff-respondents secured a lease from defendant 1-appellant for certain rights in the estate of defendant 1 and paid the lease amount. Following a notification published in the Official Gazette, the estate of defendant 1-appellant was transferred to defendant 2-State under the Bihar Land Re...

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Pyare Lal Vs. New Delhi Municipal Committee & ANR [1967] INSC 122 (20 April 1967)

Judgement Date : 20 Apr 1967

Citation : 1967 Latest Caselaw 122 SC

Prevention of Food Adulteration Act, 1954
Prevention Of Food Adulteration Act, 1954

Headnote :

The petitioners were vendors selling potato chops and other food items on public streets. Initially, the New Delhi Municipal Committee granted them licenses for a period of time, but later attempted to relocate them to alternative sites for their business. Ultimately, on April 30, 1965, the Committe...

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Custodian of Evacuee Property Punjab & Ors Vs. Jafran Begum [1967] INSC 123 (20 April 1967)

Judgement Date : 20 Apr 1967

Citation : 1967 Latest Caselaw 123 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

A person who owned a house in India migrated to Pakistan. A notice was issued to his son under Section 7 of the Administration of Evacuee Property Act, 1950. After hearing the son, the Deputy Custodian declared the house as evacuee property. The respondent, the wife of the evacuee, who did not recei...

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Commissioner of Income-Tax, Kerala Vs. Gemini Cashew Sales Corporation, Quilon [1967] INSC 124 (20 April 1967)

Judgement Date : 20 Apr 1967

Citation : 1967 Latest Caselaw 124 SC

Industrial Disputes Act, 1947

Headnote :

A partnership consisting of two partners was dissolved following the death of one partner on August 24, 1957, after which the surviving partner continued the business independently. The employees\' services remained uninterrupted, and their employment terms did not change. During the income tax asse...

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Director of Supplies & Disposals, Calcutta Vs. Member, Board of Revenue, West Bengal,Calcutta [1967] INSC 125 (24 April 1967)

Judgement Date : 24 Apr 1967

Citation : 1967 Latest Caselaw 125 SC

Headnote :

Section 2(c) of the Bengal Finance (Sales-tax) Act, 1941 defines a \"dealer\" as any individual or entity engaged in the business of selling goods in West Bengal, which also includes the Government. The appellant was a large organization established by the Government of India to manage the disposal...

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State of Maharashtra Vs. Jamnabhai Purshottam Assar [1967] INSC 126 (25 April 1967)

Judgement Date : 25 Apr 1967

Citation : 1967 Latest Caselaw 126 SC

Factories Act, 1948

Headnote :

The respondent had set up a factory in Bombay, which ceased operations in April 1957. In July 1957, former employees of the factory came together to form five partnerships, and through leave and license agreements, the respondent permitted them to use the factory premises and the installed machinery...

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Sundaram & Company (P.) Ltd. Madurai Vs. Commissioner of Income-Tax, Madras [1967] INSC 127 (25 April 1967)

Judgement Date : 25 Apr 1967

Citation : 1967 Latest Caselaw 127 SC

Headnote :

The Income-tax Officer issued a notice to the taxpayer to reopen the assessment for the year 1956-57, claiming that the taxpayer had received \"excessive relief\" as defined by section 34(1)(b) of the Income-tax Act, 1922.The taxpayer argued that their income had not been subject to \"excessive reli...

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Gurdit Singh Vs. Mst. Angrez Kaur Alias Gej Kaur Alias Malan& Ors [1967] INSC 128 (25 April 1967)

Judgement Date : 25 Apr 1967

Citation : 1967 Latest Caselaw 128 SC

Headnote :

S married A after she had been divorced by her husband T. Both parties belonged to the Jat community in the Jullundur District of Punjab. Following S\'s death, a relative of his had the land registered in his name. A subsequently initiated a lawsuit claiming the land as S\'s widow. The validity of h...

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Commissioner of Income-Tax, Bombay City-1, Bombay Vs. National Storage Pvt. Ltd., Bombay [1967] INSC 129 (26 April 1967)

Judgement Date : 26 Apr 1967

Citation : 1967 Latest Caselaw 129 SC

Headnote :

The assessee-Company was established following the Government of India\'s introduction of the Cinematograph Rules in 1948, which mandated that film distributors store their films in warehouses built according to specific guidelines. In response, the assessee constructed specially designed vaults equ...

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Kamla Prasad Singh Vs. Hari Nath Singh & ANR [1967] INSC 130 (27 April 1967)

Judgement Date : 27 Apr 1967

Citation : 1967 Latest Caselaw 130 SC

CrPC Section 195. Prosecution for contempt of lawful authority of public servants, for offences against public justice and for offences relating to documents given in evidence
Indian Penal Code, 1860 (IPC)
IPC Section 192. Fabricating false evidence
IPC Section 193. Punishment for false evidence
IPC Section 218. Public servant framing incorrect record or writing with intent to save person from punishment or property from forfeiture
IPC Section 8. Gender

Headnote :

The appellant, a private individual, submitted three complaints under Section 218 of the Indian Penal Code (I.P.C.) against respondent 1, accusing him in each case of abetting offenses committed by three public servants. In each complaint, respondent 1 was co-accused with another individual: in one...

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Income-Tax Officer, Agra Vs. Radha Krishan [1967] INSC 131 (27 April 1967)

Judgement Date : 27 Apr 1967

Citation : 1967 Latest Caselaw 131 SC

Headnote :

The respondent was a partner in a partnership firm that was registered under section 26A of the Indian Income-tax Act, 1922.During the assessments for the years 1944-45, 1945-46, 1946-47, and 1947-48, the Income Tax Officer determined the shares of each partner and taxed them according to section 25...

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State of Uttar Pradesh & ANR Vs. Sri C.S. Sharma [1967] INSC 132 (1 May 1967)

Judgement Date : 01 May 1967

Citation : 1967 Latest Caselaw 132 SC

Headnote :

The individual in question served as a Sales-tax Officer for the Uttar Pradesh Government. Initial investigations regarding allegations of corruption against him were conducted by the Assistant Commissioner of Sales-tax, who interviewed several witnesses. Subsequently, the inquiry was escalated to t...

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Kalawati Devi Harlalka Vs. Commissioner of Income-Tax, West Bengal & Ors [1967] INSC 133 (1 May 1967)

Judgement Date : 01 May 1967

Citation : 1967 Latest Caselaw 133 SC

General Clauses Act, 1897

Headnote :

On January 24, 1963, the appellant received a notice from the Commissioner of Income-tax, West Bengal, which initiated a revision of her assessments for the years 1952-53 to 1960-61 under section 33B of the Income-tax Act, 1922. In response, the appellant filed a petition in the High Court under Art...

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Commissioner of Income Tax, Hyderabad Vs. M/S. Motor And General Stores (P.) Ltd. [1967] INSC 134 (2 May 1967)

Judgement Date : 02 May 1967

Citation : 1967 Latest Caselaw 134 SC

Sale of Goods Act, 1930
Section 118. TPA, “Exchange” defined.
Section 54. TPA, “Sale” defined.

Headnote :

The respondent private limited company owned a cinema and during a Board of Directors meeting on September 9, 1955, it was decided that the Managing Director could negotiate the sale of the entire business, including all equipment and machinery, for Rs. 1,20,000. After reaching an agreement for the...

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State of Andhra Pradesh Vs. Madiga Boosena & Ors [1967] INSC 135 (2 May 1967)

Judgement Date : 02 May 1967

Citation : 1967 Latest Caselaw 135 SC

Headnote :

The respondents were charged under Section 4(1)(a) of the Andhra Pradesh (Andhra Area) Prohibition Act for allegedly transporting arrack. They denied the charges, arguing that the mere testimony of witnesses who claimed to detect a strong smell of arrack from the tins when they were punctured was in...

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G. Ekambarappa & Ors Vs. Excess Profits Tax Officer, Bellary [1967] INSC 136 (2 May 1967)

Judgement Date : 02 May 1967

Citation : 1967 Latest Caselaw 136 SC

Constitution of India
States Reorganisation Act, 1956

Headnote :

The District of Bellary was initially part of the Part \'A\' State of Madras during British India. On October 1, 1953, it became part of the Part \'B\' State of Mysore. The Excess Profits Act of 1940 was applicable only to British India, and once Bellary District transitioned to the Part \'B\' State...

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Collector of Aurangabad & ANR Vs. Central Bank of India & ANR [1967] INSC 137 (2 May 1967)

Judgement Date : 02 May 1967

Citation : 1967 Latest Caselaw 137 SC

Constitution of India

Headnote :

In the enforcement of a decree obtained by the first respondent against the second respondent, a firm located in Aurangabad within the former Hyderabad State, a house that was pledged as collateral for the decree amount was sold, and the proceeds from the sale were deposited with the executing Court...

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Secretary, Home (Endowments), Andhra Pradesh Vs. Digyadarsam Rajindra Ram Dasjee [1967] INSC 138 (3 May 1967)

Judgement Date : 03 May 1967

Citation : 1967 Latest Caselaw 138 SC

Headnote :

Following the passing of the Mahant of Sri Swami Hathiramji Math in Tirumalai, Tirupati, in 1947, an agreement was reached on October 29, 1947, to address certain disputes concerning the succession to the Mahant\'s position and to establish a procedure for selecting a successor when a vacancy occurr...

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Hulas Rai Baij Nath Vs. Firm K. B. Bass & Co [1967] INSC 139 (3 May 1967)

Judgement Date : 03 May 1967

Citation : 1967 Latest Caselaw 139 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

In a case concerning the rendition of accounts, the defendant argued that the accounts had already been settled and that he was owed money from the plaintiff, asserting that there was no need for a rendition of accounts. He further stated that if the court determined that a rendition of accounts was...

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Gummanna Shetty & Ors Vs. Nagaveniamma [1967] INSC 140 (4 May 1967)

Judgement Date : 04 May 1967

Citation : 1967 Latest Caselaw 140 SC

Section 10. TPA, Condition restraining alienation.

Headnote :

On September 4, 1900, a registered deed was executed by a group of 19 individuals who formed a joint family governed by the Aliyasanthana law of inheritance. They divided themselves into two artificial branches, rather than following the natural Kavaruts, and allocated the family properties among th...

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Ratilal Bhanji Mithani Vs. Asstt. Collector of Customs, Bombay & ANR [1967] INSC 141 (4 May 1967)

Judgement Date : 04 May 1967

Citation : 1967 Latest Caselaw 141 SC

Constitution of India
Government of India Act, 1935
Indian Penal Code, 1860 (IPC)
IPC Section 120B. Punishment of criminal conspiracy

Headnote :

The appellant, along with others, was on trial for an offense under Section 120B of the Indian Penal Code, in conjunction with Section 167 (81) of the Sea Customs Act, 1878, and Section 5 of the Imports and Exports Control Act, 1947. Initially, he was granted bail by the Presidency Magistrate; howev...

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The Vishnu Pratap Sugar Works (P) Ltd. Vs. The Chief Inspector of Stamps, U.P [1967] INSC 142 (4 May 1967)

Judgement Date : 04 May 1967

Citation : 1967 Latest Caselaw 142 SC

Code of Civil Procedure, 1908 (CPC)
Court Fees Act, 1870
Court Fees Act, 1870
Court Fees Act, 1870
Court Fees Act, 1870
General Clauses Act, 1897

Headnote :

The appellant company initiated legal proceedings against the State of U.P. and the Union of India, seeking a permanent injunction to prevent the State from collecting cess and tax under the U.P. Sugar Cane Cess Act of 1956, in conjunction with the U.P. Sugar Cane Cess (Validation) Act of 1961 and t...

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Narain Lal & Ors Vs. Sunder Lal (Dead) & Ors [1967] INSC 143 (4 May 1967)

Judgement Date : 04 May 1967

Citation : 1967 Latest Caselaw 143 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

Four individuals received consent from the Advocate-General of Rajasthan to file a lawsuit against the respondents under Section 92 of the Code of Civil Procedure.Shortly after, one of these four individuals passed away, and the lawsuit was initiated by the three remaining individuals. The trial cou...

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The Andhra Prabha Ltd. & Ors Vs. Secretary, Madras Union of Journalists & Ors [1967] INSC 144 (4 May 1967)

Judgement Date : 04 Apr 1967

Citation : 1967 Latest Caselaw 144 SC

Headnote :

On April 13, 1959, the Board of Directors of Express Newspapers (P) Ltd. decided to sell the rights to print and publish its daily and weekly newspapers to Indian Express (Madurai) (P) Ltd. and Andhra Prabha (P) Ltd. In the purchasing companies, the chairman of the vendor company\'s Board of Directo...

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Jai Charan Lal Vs. State of U.P. & Ors [1967] INSC 145 (5 May 1967)

Judgement Date : 05 May 1967

Citation : 1967 Latest Caselaw 145 SC

Headnote :

According to section 87A(3) of the Uttar Pradesh Municipalities Act, 1916, when a notice of intent to propose a motion of non-confidence against the President of a Municipality is submitted by the required number of Municipal Board members to the District Magistrate, the District Magistrate must sch...

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M/S. Killick Nixon & Company Vs. Commissioner of Income-Tax, Bombay [1967] INSC 146 (5 May 1967)

Judgement Date : 05 May 1967

Citation : 1967 Latest Caselaw 146 SC

Headnote :

The assessee-firm sold its assets to two companies and ceased operations effective February 1, 1948. For the assessment year 1949-50, the income-tax department aimed to assess the capital gains of the assessee under section 12B of the Indian Income-tax Act, 1922.Capital gains under this section are...

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Pushalal Mansinghka (P) Ltd. Vs. Commissioner of Income-Tax, Delhi, Rajasthan & M.P [1967] INSC 147 (5 May 1967)

Judgement Date : 05 May 1967

Citation : 1967 Latest Caselaw 147 SC

Headnote :

The appellant operated a mining business in Bhilwara, which was classified as a Part \'B\' State during the relevant period. They exported mica to Kodarma and Giridih, located in Part \'A\' and Part \'C\' States, respectively. The appellant entered into contracts with buyers, arranging for the consi...

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Commissioner of Income-Tax, Madras Vs. Mahalakshmi Textile Mills [1967] INSC 148 (5 May 1967)

Judgement Date : 05 May 1967

Citation : 1967 Latest Caselaw 148 SC

Headnote :

The costs incurred for implementing the Casabalanca conversion system in the spinning plant of the assessee were not permitted as a \"development rebate\" by the Income-tax Officer and the Appellate Commissioner. However, the Appellate Tribunal, after inspecting the factory and reviewing relevant li...

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Commissioner of Income-Tax, Gujarat Vs. Jayantilal Amratlal, Ahmedabad [1967] INSC 149 (5 May 1967)

Judgement Date : 05 May 1967

Citation : 1967 Latest Caselaw 149 SC

Bombay Public Trusts Act, 1950
Bombay Public Trusts Act, 1950
Reserve Bank of India Act, 1934

Headnote :

J established a charitable trust through a trust deed, which was registered with the Charity Commissioner in accordance with the Bombay Public Trust Act of 1950. For the fiscal year 1958-59, the Income-tax Officer determined that the settlor had retained extensive powers for his own benefit and had...

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State of Bombay (Now Gujarat) Vs. Memon Mahomed Haji Hasam [1967] INSC 150 (5 May 1967)

Judgement Date : 05 May 1967

Citation : 1967 Latest Caselaw 150 SC

Headnote :

Two trucks and a station wagon owned by the respondent were confiscated by the customs authorities of Junagarh under the Junagarh State Sea Customs Act of S.Y. 1998. Following the merger of Junagarh State into the United States of Saurashtra, it eventually became part of present-day Gujarat State. T...

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