Caselaw | Supreme Court Judgements of may 1957

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Kamla Prasad Khetan Vs. The Union of India [1957] INSC 42 (1 May 1957)

Judgement Date : 01 May 1957

Citation : 1957 Latest Caselaw 42 SC

Industries (Development and Regulation) Act, 1951

Headnote :

On November 5, 1955, the Government of India issued a notified order to take over the management of certain sugar mills under section 18A(i)(b) of the Industries (Development and Regulation) Act, 1951, for a duration of one year, assigning the management to a Controller. This action followed an inve...

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Narayan Bhaskar Khare Vs. The Election Commission of India [1957] INSC 43 (3 May 1957)

Judgement Date : 03 May 1957

Citation : 1957 Latest Caselaw 43 SC

Constitution of India
Indian Penal Code, 1860 (IPC)
Representation of the People Act, 1951

Headnote :

The petitioners expressed serious concerns regarding the appropriateness of conducting the Presidential election prior to the completion of the general elections across all of India. They submitted applications under Article 71(1) of the Constitution, as Indian citizens, requesting the Supreme Court...

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Mr. C. Vs. The Advocate-General of Madras [1957] INSC 44 (6 May 1957)

Judgement Date : 06 May 1957

Citation : 1957 Latest Caselaw 44 SC

Headnote :

The appellant, an Advocate registered with both the Madras High Court and the Supreme Court, was found guilty of serious professional misconduct by the Madras High Court based on a report from the Bar Council Tribunal. As a result, he was barred from practicing in that Court. The allegation against...

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Menakuru Dasaratharami Reddi Vs. Duddukuru Subba Rao [1957] INSC 45 (10 May 1957)

Judgement Date : 10 May 1957

Citation : 1957 Latest Caselaw 45 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

A Hindu father executed a registered trust deed, transferring his properties to public charities and appointing himself along with two others as trustees. The son, claiming his right to a half share, began to sell these properties. This led to litigation between the trustees and the son, which event...

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S. G Angoli Vs. The State of Uttar Pradesh [1957] INSC 46 (14 May 1957)

Judgement Date : 14 May 1957

Citation : 1957 Latest Caselaw 46 SC

Indian Penal Code, 1860 (IPC)
IPC Section 120B. Punishment of criminal conspiracy
IPC Section 21. Public Servant

Headnote :

The two appellants, who were employees of the railway under the Government, faced trial under Section 120B of the Indian Penal Code and Section 5(2) in conjunction with Sections 5(1)(c) and 5(1)(d) of the Prevention of Corruption Act, 1947. The Sessions judge, in line with the unanimous view of the...

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The Commissioner of Income-Tax, Bombay Vs. The Provident Investment Co., Ltd. [1957] INSC 47 (15 May 1957)

Judgement Date : 15 May 1957

Citation : 1957 Latest Caselaw 47 SC

Headnote :

The respondent company acted as the managing agent for two other companies that held specific shares. On September 14, 1946, D sent two letters to the respondent proposing to buy some of those shares along with the managing agency, agreeing to pay certain amounts as earnest money upon acceptance of...

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F. N. Roy Vs. Collector of Customs, Calcutta [1957] INSC 48 (16 May 1957)

Judgement Date : 16 May 1957

Citation : 1957 Latest Caselaw 48 SC

Constitution of India

Headnote :

Section 167, item 8, of the Sea Customs Act, 1878, states that if any goods whose importation is currently prohibited or restricted under Chapter IV of the Act, which includes section 19, are imported into India in violation of such prohibition or restriction, those goods are subject to confiscation...

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The Commissioner of Income-Tax, Madhya Pradesh And Bhopal Vs. Sodra Devi [1957] INSC 49 (17 May 1957)

Judgement Date : 17 May 1957

Citation : 1957 Latest Caselaw 49 SC

Headnote :

The primary legal question to be resolved in these two appeals was whether the term \'individual\' in section 16(3) of the Indian Income-tax Act, 1922, as amended by Act IV of 1937, encompasses females, and whether the income generated by minor sons from a partnership, of which they were beneficiari...

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The Commissioner of Income-Tax Vs. The Patiala Cement Co. Ltd. [1957] INSC 50 (17 May 1957)

Judgement Date : 17 May 1957

Citation : 1957 Latest Caselaw 50 SC

Headnote :

The respondent was a corporation established in the former Patiala State, with its registered office located in the Pepsu territory, classified as a Part B State. For the assessment years 1948-49 and 1949-50, concerning the income tax and super tax amounts that it did not withhold from the payments...

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J. K. Trust, Bombay Vs. The Commissioner of Income-Tax/Excess Profits Tax, Bombay [1957] INSC 51 (22 May 1957)

Judgement Date : 22 May 1957

Citation : 1957 Latest Caselaw 51 SC

Indian Trusts Act, 1882

Headnote :

A deed of trust established a sum of Rs. 1 lakh to be allocated to various specified charities, which also facilitated the acquisition of a managing agency business on behalf of the trust, utilizing the trust fund. The trustees of this trust (the appellant) became the managing agents for a public co...

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The Oriental Investment Co., Ltd. Vs. The Commissioner of Income-Tax, Bombay [1957] INSC 52 (22 May 1957)

Judgement Date : 22 May 1957

Citation : 1957 Latest Caselaw 52 SC

Headnote :

In the past, the entity should be regarded as a dealer in investments and properties, with its income from the sale of shares and properties being subject to taxation as business profits.The appellant\'s requests for a reference to the High Court were denied on the basis that no legal question emerg...

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Raghubar Mandal Harihar Mandal Vs. The State of Bihar [1957] INSC 53 (22 May 1957)

Judgement Date : 22 May 1957

Citation : 1957 Latest Caselaw 53 SC

Headnote :

The appellant submitted the required returns in accordance with the Bihar Sales Tax Act, 1944, and provided the necessary account books. However, the Sales Tax Officer deemed the account books unreliable and, after dismissing both the books and the returns, estimated the gross turnover based solely...

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Sardul Singh Caveeshar Vs. The State of Bombay [1957] INSC 54 (23 May 1957)

Judgement Date : 23 May 1957

Citation : 1957 Latest Caselaw 54 SC

Headnote :

A conspiracy was alleged to have taken place between December 1, 1948, and January 31, 1949, involving a criminal breach of trust concerning a company\'s funds, which were purportedly used to acquire a controlling block of shares in the same company for the benefit of the appellants.The prosecution...

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The Commissioner of Income-Tax, West Bengal, Calcutta Vs. Raja Benoy Kumar Sahas Roy [1957] INSC 55 (23 May 1957)

Judgement Date : 23 May 1957

Citation : 1957 Latest Caselaw 55 SC

Government of India Act, 1935
Section 117. TPA, Exemption of leases for agricultural purposes.

Headnote :

The issue at hand in this appeal by the Commissioner of Income-tax was whether the amount of Rs. 51,978 reported by the assessee as income from his forest land qualified as agricultural income under Section 2(1) of the Indian Income Tax Act, and thus was exempt from taxation under Section 4(3)(viii)...

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The United Commercial Bank Ltd., Calcutta Vs. The Commissioner of Income-Tax, West Bengal [1957] INSC 56 (23 May 1957)

Judgement Date : 23 May 1957

Citation : 1957 Latest Caselaw 56 SC

Headnote :

In the assessment year 1945-46, the Income-tax Officer calculated the assessable income of the appellant bank by categorizing its income into two sections: \"interest on securities\" and \"business income,\" and then subtracting the business loss from the interest on securities. The previous year\'s...

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Puranlal Lakhanpal Vs. Union of India [1957] INSC 57 (24 May 1957)

Judgement Date : 24 May 1957

Citation : 1957 Latest Caselaw 57 SC

Constitution of India
Preventive Detention Act, 1950

Makhan Singh Tarsikka Vs. The State of Punjab [1951] INSC 55 (10 December 1951)

Headnote :

The appellant was detained under Section 3 of the Preventive Detention Act, 1950 (IV of 1950), as amended by the 1951 Act. He was informed of the reasons for his detention as mandated by Section 7 of the Act, and his case was subsequently presented to the Advisory Board established under Section 8....

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N. Subramania Iyer Vs. The Official Receiver, Quilon [1957] INSC 58 (24 May 1957)

Judgement Date : 24 May 1957

Citation : 1957 Latest Caselaw 58 SC

Indian Penal Code, 1860 (IPC)

Headnote :

An usufructuary mortgage in favor of the appellant\'s predecessor was challenged for annulment by the Official Receiver, who argued that it was executed within two years of the mortgagors being declared insolvent, as per Section 35(iii) of the Travancore Regulation VIII of 1090 (1915). The Receiver...

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Al. Pr. Ranganathan Chettiar Vs. Al. Pr. Al. Periakaruppan Chettiar [1957] INSC 59 (24 May 1957)

Judgement Date : 24 May 1957

Citation : 1957 Latest Caselaw 59 SC

Headnote :

P adopted A in 1914, but due to significant disagreements that arose later, he made a second adoption of the first appellant in 1926, based on the understanding that such an adoption was allowed by special custom within Nattukottai Chetti families. In a partition suit initiated by A on behalf of him...

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