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The State of Madras Vs. Gannon Dunkerley & Co.,(Madras) Ltd. [1958] INSC 35 (1 April 1958)

Judgement Date : 01 Apr 1958

Citation : 1958 Latest Caselaw 35 SC

Headnote :

The respondent company, doing business, inter alia, in the construction of buildings, roads and other works was assessed to sales tax by the sales tax authorities who sought to include, the value of the materials used in the execution of building contracts within the taxable turnover of the responde...
Pandit Banarsi Das Bhanot Vs. The State of Madhya Pradesh & Ors [1958] INSC 36 (3 April 1958)

Judgement Date : 03 Apr 1958

Citation : 1958 Latest Caselaw 36 SC

Headnote :

section 4(a) of the Central Provinces and Berar Sales Tax Act; 1947, provided that every dealer whose turnover exceeded certain limits shall be liable to pay tax in accordance with the provisions of the Act on all sales effected after the commencement 428 of the Act ; and by S. 2(g) Of the Act, &quo...
J.K.Chaudhuri Vs. R. K. Datta Gupta & Ors [1958] INSC 37 (7 April 1958)

Judgement Date : 07 Apr 1958

Citation : 1958 Latest Caselaw 37 SC

Headnote :

R was appointed Professor of Mathematics in a College affiliated to the Gauhati University. He was later appointed Principal of the College. On complaints being made against R the Governing Body of the College held an enquiry and ordered his dismissal as Principal and Professor of Mathematics. R mad...
Mithan Lal Vs. The State of Delhi & ANR [1958] INSC 38 (7 April 1958)

Judgement Date : 07 Apr 1958

Citation : 1958 Latest Caselaw 38 SC

Headnote :

The petitioners were building contractors carrying on business in Delhi, which under the Constitution of India became a Part C State. In exercise of the power conferred by Art. 246(4) of the Constitution,, Parliament enacted the Part C States (Laws) Act, 1950, by virtue of which the Chief Commiss...
Firm of M/S. Peare Lal Hari Singh Vs. The State of Punjab & ANR [1958] INSC 39 (7 April 1958)

Judgement Date : 07 Apr 1958

Citation : 1958 Latest Caselaw 39 SC

Headnote :

The petitioners who were building contractors in the State of Punjab were assessed to tax by the sales tax authorities on the supply of materials in construction works treating it as a sale, acting under the provisions of the East Punjab General Sales Tax Act, 1948. The petitioners challenged the le...
The Nagpur Electric Light and Power co., Ltd. & Ors Vs. K. Shreepathirao [1958] INSC 40 (11 April 1958)

Judgement Date : 11 Apr 1958

Citation : 1958 Latest Caselaw 40 SC

Headnote :

The services of the respondent, an employee of the appellant company, were terminated in accordance with the Standing Orders of the company, approved by the appropriate authorities under the provisions of the Industrial Employment (Standing Orders) Act, 1946, and the Central Provinces and Berar Indu...
B. N. Srikantiah & Ors Vs. The State of Mysore [1958] INSC 41 (14 April 1958)

Judgement Date : 14 Apr 1958

Citation : 1958 Latest Caselaw 41 SC

Headnote :

Six persons were charged under s. I43 Indian Penal Code for being members of an unlawful assembly the common object of which was to murder one Anne Gowda. Five of them were further charged under s. 302 Indian Penal Code for committing murder by intentionally causing the death of Anne Gowda, and the...
Nanni Bai & Ors Vs. Gita Bai [1958] INSC 42 (14 April 1958)

Judgement Date : 14 Apr 1958

Citation : 1958 Latest Caselaw 42 SC

Headnote :

This was an appeal by the defendants in a suit for possession on redemption of certain mortgages instituted in the Court of the Special judge exercising jurisdiction under the Sangli State Agriculturists Protection Act (1 of 1936). Their case was that the mortgaged properties had been sold at auc...
Sales Tax Officer, Cuttack & ANR Vs. M/S. B. C. Patel & Co [1958] INSC 43 (15 April 1958)

Judgement Date : 15 Apr 1958

Citation : 1958 Latest Caselaw 43 SC

Headnote :

This appeal by the Sales Tax authorities was directed against the judgment and order of the Orissa High Court, passed under Art. 226 of the Constitution, quashing five orders of assessment covering five quarters made against the respondents who carried on the business of collection and sale of Kendu...
Seth Ganga Dhar Vs. Shankar Lal & Ors [1958] INSC 44 (15 April 1958)

Judgement Date : 15 Apr 1958

Citation : 1958 Latest Caselaw 44 SC

Headnote :

The rule against clogs on the equity of redemption embodied in s. 60 of the Transfer of-Property Act empowers the Court not only to relieve a mortgagor of a bargain whereby in certain circumstances his right to redeem the mortgage is wholly taken away, but also where that right is restricted. The...
Inamati Mallappa Basappa Vs. Desai Basavaraj Ayyappa & Ors [1958] INSC 45 (22 April 1958)

Judgement Date : 22 Apr 1958

Citation : 1958 Latest Caselaw 45 SC

Headnote :

A, the unsuccessful candidate at an election, filed an election petition against B, the successful candidate, claiming a declaration' that the election of B was void and that lie had been duly elected as he had secured the next highest number of valid votes. On the first date of the hearing befo...
Mohd. Hanif Quareshi & Ors Vs. The State of Bihar [1958] INSC 46 (23 April 1958)

Judgement Date : 23 Apr 1958

Citation : 1958 Latest Caselaw 46 SC

Headnote :

The Bihar Preservation and Improvement of Animals Act ,955, put a total ban on the slaughter of all categories of animal,, of the species of bovine cattle. The U. P. Prevention of Cow Slaughter Act, 1955, put a total ban on the slaughter of cows and her progeny which included bulls, bullocks, heifer...
Badridas Daga Vs. The Commissioner of Income-Tax [1958] INSC 47 (25 April 1958)

Judgement Date : 25 Mar 1958

Citation : 1958 Latest Caselaw 47 SC

Headnote :

The appellant engaged an agent for the purposes of carrying on his business and conferred on him large powers of management including authority to operate on bank accounts. While acting under such authority the agent withdrew moneys from the bank and used them for the discharge of his personal debts...
Dr. K. A. Dhairyawan & Ors Vs. J. R. Thakur & Ors [1958] INSC 48 (28 April 1958)

Judgement Date : 28 Mar 1958

Citation : 1958 Latest Caselaw 48 SC

Headnote :

The lessors granted a lease of a parcel of land to the lessees for 21 years at a rent of Rs. 50 per month. Under the terms of the lease the lessees were to construct a double storeyed building on the land at a cost of not less than Rs. 10,000. The construction had to be to the satisfaction of the le...
The Income-Tax Officer, Bangalore Vs. K. N. Guruswamy [1958] INSC 49 (28 April 1958)

Judgement Date : 28 Mar 1958

Citation : 1958 Latest Caselaw 49 SC

Headnote :

The respondent was carrying on business as an excise con- tractor in the Civil and Military Station of Bangalore in the State of Mysore, called the retroceded area. The jurisdiction' over this area was originally exercised by the Governor-General in Council by virtue of an agreement with the Mah...
A. N. Lakshmana Shenoy Vs. The Income Tax Officer, Ernakulam & ANR [1958] INSC 50 (28 April 1958)

Judgement Date : 28 Mar 1958

Citation : 1958 Latest Caselaw 50 SC

Headnote :

Section 13(1) of the Finance Act, 1950, provided If immediately before the 1st day of April, 1950, there is in force in any Part B State...... any law relating to income tax or supertax or tax on profits of business, that law shall cease to have effect except for the purposes of the levy, assessment...
M/S. Dalmia Dadri Cement Co. Ltd. Vs. The Commissioner of Income-Tax [1958] INSC 51 (28 April 1958)

Judgement Date : 28 Mar 1958

Citation : 1958 Latest Caselaw 51 SC

Headnote :

The appellant company which was incorporated in 1938 in the erstwhile State of Jind obtained certain concessions from the Ruler of the State under an agreement dated April 1, 1938, -which, inter alia, provided that the State was to be allotted certain shares in the company without any payment and as...
Commissioner of Income-Tax, Bombay Vs. M/S. Amritlal Bhogilal & Co [1958] INSC 52 (28 April 1958)

Judgement Date : 28 Mar 1958

Citation : 1958 Latest Caselaw 52 SC

Headnote :

The respondent firm was assessed to income-tax for the assessment years 1947-48, 1948-49 and 1949-50 under S. 23(3). The Income-tax Officer renewed the registration of the firm under S. 26A of the Income-tax Act and passed an order under S. 23(6) allocating the shares of the various partners. The re...
M. K. Venkatachalaivi, I. T. O. Andanother Vs. Bombay Dyeing and Mfg. Co., Ltd. [1958] INSC 53 (28 April 1958)

Judgement Date : 28 Mar 1958

Citation : 1958 Latest Caselaw 53 SC

Headnote :

The Income-tax Officer, by his order dated October 9, 1952, assessed the respondent for the assessment year 1952-53 and gave him credit for Rs. 50,603-15-0 as representing interest on tax paid in advance under s. 18-A(5) of the Income-tax Act. On May 24, 1953, the Indian Income-tax (Amendment) Act,...
S. B. Adityan Vs. S. Kandaswami & Ors [1958] INSC 54 (30 April 1958)

Judgement Date : 30 Apr 1958

Citation : 1958 Latest Caselaw 54 SC

Headnote :

After the poll the appellant was declared elected to the Madras Legislative Assembly. Respondent No. 1 filed an election petition praying that it be declared that the election of the appellant was void. In the petition it was alleged that two of the candidates at the election accepted money paid to...
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