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Commissioner of Income Tax, Bombay Vs. Finlay Mills Ltd. [1951] INSC 42 (1 October 1951)

Judgement Date : 01 Oct 1951

Citation : 1951 Latest Caselaw 42 SC

Headnote :

The expenditure incurred by a company engaged in the manufacture and sale of textile goods for the registration of its trademarks, which were not in use before January 25, 1937, is considered a revenue expenditure and is eligible for deduction under Section 10(2)(xv) of the Indian Income-tax Act. Th...

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Joylal Agarwala Vs. The State Union of India [1951] INSC 43 (4 October 1951)

Judgement Date : 04 Oct 1951

Citation : 1951 Latest Caselaw 43 SC

Government of India Act, 1935
Indian Independence Act, 1947

Headnote :

The Essential Supplies (Temporary Powers) Act (XXIV of 1946) came into force on November 19, 1946. By a notification dated December 14, 1946, under Section 92(1) of the Government of India Act, 1935, the Governor of Bengal directed that the Act should apply to the District of Darjeeling, which was a...

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Bhim Sen For R.S. Malik Mathra Das Vs. The State of Punjab union of India [1951] INSC 44 (4 October 1951)

Judgement Date : 04 Oct 1951

Citation : 1951 Latest Caselaw 44 SC

Constitution of India

Headnote :

An order of detention made to prevent black-marketing cannot be deemed illegal simply because the grounds for detention refer only to the past actions of the person detained. Past activities may lead the detaining authority to form a subjective conviction that detention is necessary to prevent futur...

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Sri Sankari Prasad Singh Deo Vs. Union of India and State of Bihar [1951] INSC 45 (5 October 1951)

Judgement Date : 05 Oct 1951

Citation : 1951 Latest Caselaw 45 SC

Constitution of India
Government of India Act, 1935

Headnote :

The Constitution (First Amendment) Act, 1951, which introduced Articles 31A and 31B to the Constitution of India, is neither ultra vires nor unconstitutional.The Provisional Parliament has the authority to amend the Constitution under Article 368. The fact that Article 368 separately refers to the t...

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Collector of Bombay Vs. Municipal Corporation of The City of Bombay & Ors [1951] INSC 46 (5 October 1951)

Judgement Date : 05 Oct 1951

Citation : 1951 Latest Caselaw 46 SC

Headnote :

In 1865, the Government of Bombay instructed the predecessor of the Corporation of Bombay to relocate some markets from a particular site and vacate the area. Upon the request of the Municipal Commissioner at the time, the Government passed a resolution approving and authorizing the allocation of a...

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Sant Lal Mahton Vs. Kamala Prasad [1951] INSC 47 (17 October 1951)

Judgement Date : 17 Oct 1951

Citation : 1951 Latest Caselaw 47 SC

Headnote :

Section 20 of the Limitation Act mandates that payment must be made before the limitation period expires, but it does not stipulate that the acknowledgment of the payment must also occur within that time frame. However, it is crucial that such acknowledgment, whether made before or after the limitat...

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The State of Orissa Vs. Madan Gopal Rungta [1951] INSC 48 (25 October 1951)

Judgement Date : 25 Oct 1951

Citation : 1951 Latest Caselaw 48 SC

Constitution of India

Headnote :

The High Court cannot issue a direction under Article 226 of the Constitution solely for the purpose of granting interim relief before a suit is filed, simply because the suit could not be initiated within 60 days from the date of a notice under Section 80 of the Civil Procedure Code. This is true e...

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Thakur Rudreshwari Prasad Sinha Vs. Srimati Rani Probhabhati & Ors [1951] INSC 49 (26 October 1951)

Judgement Date : 26 Oct 1951

Citation : 1951 Latest Caselaw 49 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

Taluk Kakwara originally began as a Zemindari Ghatwali tenure and remained so, being treated as such ever since. Even if, by virtue of Captain Browne\'s Sanad, it became a Government Ghatwali tenure, it later reverted to a Zemindari Ghatwali under the Sanad of Raja Kadir Ali or after the Permanent S...

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