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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

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...
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...
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...
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...
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

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

Judgement Date : 24 May 1957

Citation : 1957 Latest Caselaw 57 SC

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....
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

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...
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...
Narayan Rao Vs. The State of Andhra Pradesh [1957] INSC 60 (15 July 1957)

Judgement Date : 15 Jul 1957

Citation : 1957 Latest Caselaw 60 SC

Headnote :

The term \'shall\' found in subsection (4) of section 173 and subsection (3) of section 207A of the Code of Criminal Procedure is interpreted as directory rather than mandatory. Therefore, a failure to comply with these subsections does not invalidate the commitment proceedings or the subsequent tri...
W. O. Holds worth & Ors Vs. The State of Uttar Pradesh [1957] INSC 61 (4 September 1957)

Judgement Date : 04 Sep 1957

Citation : 1957 Latest Caselaw 61 SC

Headnote :

Section 11(1) of the U.P. Agricultural Income-tax Act, 1948, states: \"If a person manages land that generates agricultural income, whether as a common manager under any applicable law or agreement, or as a receiver, administrator, or similar role on behalf of individuals with a shared interest in t...
Mobarik Ali Ahmed Vs. The State of Bombay [1957] INSC 62 (6 September 1957)

Judgement Date : 06 Sep 1957

Citation : 1957 Latest Caselaw 62 SC

Headnote :

The appellant, a Pakistani national conducting business in Karachi, was found guilty of cheating under Section 420 of the Indian Penal Code. The prosecution argued that he, with dishonest intent, made false claims to the complainant in Bombay through letters, telegrams, and phone calls, asserting th...
Virendra Vs. The State of Punjab & ANR [1957] INSC 63 (6 September 1957)

Judgement Date : 06 Sep 1957

Citation : 1957 Latest Caselaw 63 SC

Headnote :

The two petitions contested the constitutional validity of the Punjab Special Powers (Press) Act, 1956 (No. 38 of 1956), enacted by the State Legislature in response to significant communal tensions between Hindus and Akali Sikhs regarding the partition of the State based on linguistic and communal...
The Council of The Institute of Chartered Accountants Vs. B. Mukherjee [1957] INSC 64 (10 September 1957)

Judgement Date : 10 Sep 1957

Citation : 1957 Latest Caselaw 64 SC

Headnote :

The respondent, a chartered accountant and member of the Institute of Chartered Accountants, was appointed as the liquidator for three insurance companies following orders from the High Court. He was responsible for managing the companies\' records, cash, and securities. However, the Assistant Contr...
Kanai Lal Sur Vs. Paramnidhi Sadhukhan [1957] INSC 65 (10 September 1957)

Judgement Date : 10 Sep 1957

Citation : 1957 Latest Caselaw 65 SC

Headnote :

The respondent secured a decree for ejectment against the appellant, who is a thika tenant, and subsequently submitted an application for the execution of the decree to the civil court. The appellant opposed this application, arguing that according to Section 5(1) of the Calcutta Thika Tenancy Act,...
Maulana Abdul Shakur Vs. Rikhab Chand & ANR [1957] INSC 66 (12 September 1957)

Judgement Date : 12 Sep 1957

Citation : 1957 Latest Caselaw 66 SC

Headnote :

The appellant served as the manager of a school operated by a management committee established under the Durgah Khwaja Saheb Act of 1955. His appointment was made by the administrator of Durgah Khwaja Saheb, and he received a monthly salary of Rs. 100. He was elected to the Council of States by the...
S. S. Shetty Vs. Bharat Nidhi, Ltd. [1957] INSC 67 (17 September 1957)

Judgement Date : 17 Sep 1957

Citation : 1957 Latest Caselaw 67 SC

Headnote :

The appellant was employed by the respondent but was later discharged on the grounds that he had become surplus to the respondent\'s needs. The Industrial Tribunal determined that the respondent had engaged in unfair labor practices and victimization, ruling that the discharge was unlawful and that...
Subramania Goundan Vs. The State of Madras [1957] INSC 68 (17 September 1957)

Judgement Date : 17 Sep 1957

Citation : 1957 Latest Caselaw 68 SC

Headnote :

The appellant faced murder charges, but the eyewitnesses against him were not deemed reliable. He confessed to a magistrate, who asked him, \"What is the purpose of your statement?\" The appellant responded, \"Others will be implicated in the murder case; I alone committed the murder.\" It was argue...
Mangoo Singh Vs. The Election Tribunal, Bareilly & Ors [1957] INSC 69 (17 September 1957)

Judgement Date : 17 Sep 1957

Citation : 1957 Latest Caselaw 69 SC

Headnote :

The appellant was elected to the Municipal Board under the U.P. Municipalities Act of 1916. At the time of filing his nominations, he had outstanding Municipal tax arrears exceeding one year\'s demand, which fell under section 166 of the Act. However, he settled these arrears before the polling date...
Bakhshish Singh Vs. The State of Punjab [1957] INSC 70 (17 September 1957)

Judgement Date : 17 Sep 1957

Citation : 1957 Latest Caselaw 70 SC

Headnote :

The appellant was found guilty of murder primarily based on the dying declaration of the victim. The Sessions Court dismissed this declaration, arguing that although the victim recounted the events in Punjabi, the statement was recorded in Urdu.It was determined that since Urdu has traditionally bee...
Macherla Hanumantha Rao& Ors Vs. The State of Andhra Pradesh [1957] INSC 71 (17 September 1957)

Judgement Date : 17 Sep 1957

Citation : 1957 Latest Caselaw 71 SC

Headnote :

The central issue in this appeal was whether Sections 207 and 207A, which were added to the Code of Criminal Procedure by the amending Act 26 of 1955, infringed upon Article 14 of the Constitution, thereby rendering them legally invalid.The appellants were referred for trial to the Court of Session...
Union of India Vs. T. R. Varma [1957] INSC 72 (18 September 1957)

Judgement Date : 18 Sep 1957

Citation : 1957 Latest Caselaw 72 SC

Headnote :

The respondent was terminated from his position under the Government of India following an inquiry conducted in accordance with Article 311 of the Constitution of India. He subsequently submitted a petition to the High Court under Article 226, seeking to annul the dismissal order. His arguments incl...
Hartwell Prescott Singh Vs. The Uttar Pradesh Government & Ors [1957] INSC 73 (19 September 1957)

Judgement Date : 19 Sep 1957

Citation : 1957 Latest Caselaw 73 SC

Headnote :

The appellant, who held a temporary position in the Subordinate Agriculture Service of Uttar Pradesh and was listed as on probation, was appointed to officiate as a Divisional Superintendent of Agriculture in Class 11 with the approval of the Public Service Commission of the United Provinces.After s...
Surinder Kumar & Ors Vs. Gian Chand & Ors [1957] INSC 74 (20 September 1957)

Judgement Date : 20 Sep 1957

Citation : 1957 Latest Caselaw 74 SC

Headnote :

In a registered will, the mortgagee rights to certain property were bequeathed to the appellants, who subsequently filed a lawsuit to recover the mortgage money without first obtaining probate of the will. The respondents contested the appellants\' standing to sue. The trial court ruled in favor of...
State of U. P. Vs. Manbodhan Lal Srivastava [1957] INSC 75 (20 September 1957)

Judgement Date : 20 Sep 1957

Citation : 1957 Latest Caselaw 75 SC

Headnote :

The respondent was an employee of the appellant, the State of Uttar Pradesh. It was found that he had allowed his personal interests to conflict with his official responsibilities, leading to a departmental inquiry where charges were brought against him. He was asked to provide a written defense and...
Martin Burn Ltd. Vs. R.N Banerjee [1957] INSC 76 (20 September 1957)

Judgement Date : 20 Sep 1957

Citation : 1957 Latest Caselaw 76 SC

Headnote :

The respondent was employed by the appellant company, but his performance and behavior deteriorated significantly over time. Despite receiving multiple warnings, both verbal and written, there was no improvement. A comprehensive review of his service record was conducted, resulting in a report that...
The State of Bombay Vs. Saubhag chand M. Doshi [1957] INSC 77 (25 September 1957)

Judgement Date : 25 Sep 1957

Citation : 1957 Latest Caselaw 77 SC

Headnote :

Rule 165-A of the Bombay Civil Services Rules, which applies to the State of Saurashtra and has been amended, states: \"The Government has the absolute right to retire any Government servant after they have completed 25 years of qualifying service or reached the age of 50, regardless of the nature o...
Kushal Rao Vs. The State of Bombay [1957] INSC 78 (25 September 1957)

Judgement Date : 25 Sep 1957

Citation : 1957 Latest Caselaw 78 SC

Headnote :

The Supreme Court typically does not act as a court for criminal appeals, and a High Court is not authorized under Article 134(1)(c) of the Constitution to issue a certificate of fitness for appeal to this Court based on a matter that is fundamentally factual. This principle is supported by the case...
The State of Madras Vs. A. Vaidyanatha Iyer [1957] INSC 79 (26 September 1957)

Judgement Date : 26 Sep 1957

Citation : 1957 Latest Caselaw 79 SC

Headnote :

The respondent, an Income-tax Officer, invited an assessee to his residence and accepted a sum of Rs. 800 from him. Shortly thereafter, a search was conducted, and after some initial reluctance, the respondent produced the money. He claimed that he had received the money as a loan rather than as ill...
The State of Uttar Pradesh Vs. Mohammad Nooh [1957] INSC 80 (30 September 1957)

Judgement Date : 30 Sep 1957

Citation : 1957 Latest Caselaw 80 SC

Headnote :

A departmental inquiry was conducted against the respondent, a Head Constable, by the District Superintendent of Police.During the inquiry, the District Superintendent himself served as a witness and provided testimony at two different points against the respondent, with his statements recorded by a...
Ramaswamy Nadar Vs. The State of Madras [1957] INSC 82 (11 October 1957)

Judgement Date : 11 Oct 1957

Citation : 1957 Latest Caselaw 82 SC

Headnote :

The appellant, who previously operated a business involving prize competitions, faced prosecution under Section 420 of the Indian Penal Code. The allegations against him stated that despite realizing his competitions were not attracting enough participants to provide the promised prize money, he con...
Dr. N. B. Khare Vs. Election Commission of India [1957] INSC 83 (14 October 1957)

Judgement Date : 14 Oct 1957

Citation : 1957 Latest Caselaw 83 SC

Headnote :

The petitioner, who identified himself as a prospective candidate for the Presidential Election, submitted a petition to the Supreme Court under Article 71(1) of the Constitution of India challenging the election of the President. However, the petition was returned by the Court\'s Registrar on the g...
Kapil Deo Shukla Vs. The State of Uttar Pradesh [1957] INSC 84 (14 October 1957)

Judgement Date : 14 Oct 1957

Citation : 1957 Latest Caselaw 84 SC

Headnote :

The appellant faced trial by a Sessions judge and a jury for offenses under sections 477-A and 408 of the Indian Penal Code. A significant amount of documentary evidence was presented in English, and the testimony of one key witness was also given in English. The primary issue to be resolved was the...
Indian Iron & Steel Co. Ltd. & ANR Vs. Their Workmen [1957] INSC 85 (15 October 1957)

Judgement Date : 15 Oct 1957

Citation : 1957 Latest Caselaw 85 SC

Headnote :

Due to the ongoing illegal work stoppages, \'glow down\' tactics, and strikes by the workers despite their Union\'s advice, the appellant company issued a notice on August 23, 1953. This notice stated that as a result of the illegal strike, the Management had no choice but to declare a lock-out of a...
Messrs. Crown Aluminium Works Vs. Their Workmen [1957] INSC 86 (15 October 1957)

Judgement Date : 15 Oct 1957

Citation : 1957 Latest Caselaw 86 SC

Headnote :

While there is no strict rule that a fixed wage structure cannot be altered to the detriment of workers, there are established principles that must guide such revisions. A fundamental principle, which is non-negotiable, is that workers\' wages must not fall below the minimum subsistence level. There...
The Commissioner of Income-Tax Vs. M/S. Mcmillan & Co [1957] INSC 87 (16 October 1957)

Judgement Date : 16 Oct 1957

Citation : 1957 Latest Caselaw 87 SC

Headnote :

The respondent assessee, a non-resident company, engaged in the sale and publication of books and magazines globally.For the assessment year in question, it filed a return that utilized a fixed percentage of the marked price of all publications sold in India, whether printed in India or elsewhere, a...
Sidheswar Ganguly Vs. The State of West Bengal [1957] INSC 88 (24 October 1957)

Judgement Date : 24 Oct 1957

Citation : 1957 Latest Caselaw 88 SC

Headnote :

The appellant was tried by a Sessions judge and a jury for the charge of rape. Expert medical evidence was presented regarding the girl\'s age, but no birth certificate was available. The girl\'s father was deceased and could not be examined, and the police were unable to locate the mother; however,...
Jaswant Singh Vs. The State of Punjab [1957] INSC 89 (25 October 1957)

Judgement Date : 25 Oct 1957

Citation : 1957 Latest Caselaw 89 SC

Headnote :

Sanction was granted under section 6 of the Prevention of Corruption Act, 1947, to prosecute the appellant for receiving illegal gratification from Pal Singh. The appellant faced charges for two offenses under section 5(1)(a) of the Act for habitually accepting illegal gratification, and under secti...
Sarjug Rai & Ors Vs. The State of Bihar [1957] INSC 90 (28 October 1957)

Judgement Date : 28 Oct 1957

Citation : 1957 Latest Caselaw 90 SC

Headnote :

The appellants were tried by an Assistant Sessions judge for the crime of dacoity under Section 395 of the Indian Penal Code.According to Section 31(3) of the Code of Criminal Procedure (as it was at that time), the Assistant Sessions judge had the authority to impose a maximum sentence of seven yea...
Dhian Singh Sobha Singh & ANR Vs. The Union of India [1957] INSC 91 (29 October 1957)

Judgement Date : 29 Oct 1957

Citation : 1957 Latest Caselaw 91 SC

Headnote :

The appellants entered into an agreement to lease two trucks to the respondent. The respondent terminated the agreement but did not return the trucks by the agreed date, claiming they had already been returned to one of the appellants\' partners. The appellants issued a statutory notice under sectio...
Nani Gopal Biswas Vs. The Municipality of Howrah [1957] INSC 92 (29 October 1957)

Judgement Date : 29 Oct 1957

Citation : 1957 Latest Caselaw 92 SC

Headnote :

The appellant was found guilty by the Municipal Magistrate under section 488, in conjunction with section 299, of the Calcutta Municipal Act, 1923, and was fined Rs. 75 for not complying within the designated timeframe with a notice issued under section 299 of the Act, which required him to remove a...
Inayat Ullah Vs. The Custodian, Evacuee Property [1957] INSC 93 (30 October 1957)

Judgement Date : 30 Oct 1957

Citation : 1957 Latest Caselaw 93 SC

Headnote :

The appellant and his brother inherited certain properties from their father. After the brother\'s death, the appellant claimed to be the sole heir. However, the respondent issued a notice under Section 7 of the Administration of Evacuee Property Act, 1950, regarding the brother\'s share, citing tha...
Leo Roy Frey Vs. The Superintendent, District Jail, Amritsar & ANR [1957] INSC 94 (31 October 1957)

Judgement Date : 31 Oct 1957

Citation : 1957 Latest Caselaw 94 SC

Headnote :

The petitioners were convicted under section 167(8) of the Sea Customs Act, leading to the confiscation of currency and other items found in their possession, along with substantial personal penalties imposed by the Collector of Central Excise and Land Customs. Subsequently, the Customs authorities...
Parshotam Lal Dhingra Vs. Union of India [1957] INSC 95 (1 November 1957)

Judgement Date : 01 Nov 1957

Citation : 1957 Latest Caselaw 95 SC

Headnote :

The appellant, Parshotam Lal Dhingra, joined the Indian Railway Service as a Signaller (Telegraphist) in 1924 and was promoted to Chief Controller in 1950, both positions being classified as Class III Service. On July 2, 1951, he was appointed to act in Class II Service as Assistant Superintendent o...
The Sree Meenakshi Mills, Ltd. Vs. Their Workmen [1957] INSC 96 (5 November 1957)

Judgement Date : 05 Nov 1957

Citation : 1957 Latest Caselaw 96 SC

Headnote :

The workers requested a bonus for the year 1950-5, claiming that the employers had made profits during that period. The employers opposed this request, arguing that there was a trading loss that year, thus no bonus was due. To calculate the available surplus for bonus payments, the employers subtrac...
Patna Electric Supply Co., Ltd., Patna. Vs. Bali Rai & ABR [1957] INSC 97 (5 November 1957)

Judgement Date : 05 Nov 1957

Citation : 1957 Latest Caselaw 97 SC

Headnote :

The appellant submitted an application to the Industrial Tribunal under section 33 of the Industrial Disputes Act, 1947, seeking permission to dismiss the respondents, who were its employees, due to misconduct as per clause 17 (b) (viii) of the appellant\'s Standing Orders. However, after reassessin...
Nohiria Ram Vs. The Union of India & Ors [1957] INSC 98 (8 November 1957)

Judgement Date : 08 Nov 1957

Citation : 1957 Latest Caselaw 98 SC

Headnote :

The appellant initially worked as a civilian clerk in the Royal Air Force in Quetta. Later, upon his application to the Director General of the Indian Medical Service, he was appointed as an additional clerk in the Director General\'s office to handle tasks for the Indian Research Fund Association,...
Sri Venkataramana Devaru& Ors Vs. The State of Mysore & Ors [1957] INSC 99 (8 November 1957)

Judgement Date : 08 Nov 1957

Citation : 1957 Latest Caselaw 99 SC

Headnote :

This case involved an appeal by the trustees of the historic and esteemed Sri Venkataramana temple located in Moolky Petta. The trustees managed the temple on behalf of the Gowda Saraswath Brahmins, following a Scheme established in a lawsuit under Section 92 of the Code of Civil Procedure. After th...
The Aggarwal Chamber of Vs. M/S Ganpat Rai Hira Lal [1957] INSC 100 (11 November 1957)

Judgement Date : 11 Nov 1957

Citation : 1957 Latest Caselaw 100 SC

Headnote :

In April or May of 1920, following the death of R, a Hindu jat, the widow of his deceased son H took control of the properties. On August 24, 1920, she secured a mutation in the settlement records, designating her as the owner of the lands previously owned by R. A gift of half of the properties from...
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