Caselaw | Supreme Court Judgements of october 1958

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Maharaj Kumar Kamal Singh Vs. The Commissioner of Income-Tax, Bihar & Orissa [1958] INSC 87 (1 October 1958)

Judgement Date : 01 Oct 1958

Citation : 1958 Latest Caselaw 87 SC

Headnote :

In respect of the assessment of the appellant to income-tax the Income-tax Officer excluded the amount of interest on arrears of rent received by him, in view of the decision of the Patna High Court in Kamakshya Narain Singh v. Commissioner of Income-tax, [1946] 14 1. T. R. 673, that this amount was...

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Kochu Govindan Kaimal & Ors Vs. Thayankoot Thekkot Lakshmi Amma & Ors [1958] INSC 88 (1 October 1958)

Judgement Date : 01 Oct 1958

Citation : 1958 Latest Caselaw 88 SC

Headnote :

A will executed jointly :by three persons contained, inter alia, the following recitals:-" We have hereby settled and agreed that all the moveable and immoveable properties acquired jointly and separately by us till now, and those which we may be so acquiring in future and those which have devo...

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Pranab Kumar Mitra Vs. The State of West Bengal & ANR [1958] INSC 89 (3 October 1958)

Judgement Date : 03 Oct 1958

Citation : 1958 Latest Caselaw 89 SC

CrPC Section 431. Money ordered to be paid recoverable as a fine
CrPC Section 435. State Government to act after consultation with Central Government in certain cases
CrPC Section 439. Special powers of High Court or Court of Session regarding bail
Indian Penal Code, 1860 (IPC)

Headnote :

There is no provision in the Code of Criminal Procedure which limits the wide discretionary power conferred on the High Court by s. 439- read with s. 435 Of the Code of Criminal Procedure to examine the correctness, legality or propriety of any finding, sentence or order passed by an inferior Court...

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Smt. Indermani Jatia Vs. Commissioner of Income-Tax, U.P., Lucknow [1958] INSC 90 (3 October 1958)

Judgement Date : 03 Oct 1958

Citation : 1958 Latest Caselaw 90 SC

Headnote :

The assessee, who was ordinarily resident in British India, carried on business at Khurja and Aligarh in India and at Chistian in the Indian State of Bahawalpur. He kept a central set of accounts of the business at Khurja, which were maintained on the mercantile system. Under the said system credit...

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The Commissioner of Income-Tax, Madhya Pradesh And Bhopal Vs. Messrs. Vyas & Dotiwala [1958] INSC 91 (3 October 1958)

Judgement Date : 03 Oct 1958

Citation : 1958 Latest Caselaw 91 SC

Headnote :

The Deputy Commissioner of Amraoti, evolved a scheme for the distribution of standard cloth. The assessees agreed to finance the scheme without charging any interest and were appointed financiers and distributors. The orders for the cloth were placed by the Government with the mills and the cloth wa...

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The Commissioner of Income-Tax, Delhi Vs. The Delhi Flour Mills Co., Ltd. [1958] INSC 92 (3 October 1958)

Judgement Date : 03 Oct 1958

Citation : 1958 Latest Caselaw 92 SC

Headnote :

An agreement between the assessee company and its managing agents provided : " In consideration for acting as managing agents the company should pay to the firm remuneration at Rs. 750/- p.m............. and in addition a commission equal to of the annual net profits. Such net profits will be a...

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M.C. Vs. S. Arunachala Nadar Vs. The State of Madras & Ors [1958] INSC 93 (6 October 1958)

Judgement Date : 06 Oct 1958

Citation : 1958 Latest Caselaw 93 SC

Constitution of India

Headnote :

The Madras legislature enacted the Madras Commercial Crops Markets Act for providing satisfactory conditions for the growers of commercial crops to sell their produce on equal terms with the purchasers and at reasonable prices. The Act, Rules and the Bye-laws framed there under have a long term targ...

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Chennuru Gavararaju Chetty Vs. Chennuru Silaramamurty Chetty & Ors [1958] INSC 94 (6 October 1958)

Judgement Date : 06 Oct 1958

Citation : 1958 Latest Caselaw 94 SC

Indian Trusts Act, 1882

Headnote :

The appellant, defendant No. 1 in the suit, from which the appeal arises, and the father of defendants 2 to 7, as the highest bidders, obtained a seventeen years' lease of a salt factory from the Government and the license to manufacture and sell salt under the Madras Salt Act, 1889. They entere...

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P. Krishna Menon Vs. The Commissioner of Income-Tax, Mysore, Travancore-Coch [1958] INSC 95 (7 October 1958)

Judgement Date : 07 Oct 1958

Citation : 1958 Latest Caselaw 95 SC

Headnote :

The assessee was teaching his disciples Vedanta philosophy without any motive or intention of making a profit out of such activity. One of his disciples made gifts of money to him on several occasions. It was contended by the assessee that he was not liable to tax on the amounts received as he was n...

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Commissioner of Income-Tax, Nagpur Vs. Rai Bahadur Jairam Valji & Ors [1958] INSC 96 (7 October 1958)

Judgement Date : 07 Oct 1958

Citation : 1958 Latest Caselaw 96 SC

Headnote :

The respondent had been carrying on business in the production and supply of limestone since 1920, and under an agreement entered into with the Bengal Iron Company was supplying all its requirements of limestone and dolomite. Sometime later the Indian Iron and Steel Company took over all the asse...

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The State of Uttar Pradesh Vs. Bansraj [1958] INSC 97 (9 October 1958)

Judgement Date : 09 Oct 1958

Citation : 1958 Latest Caselaw 97 SC

CrPC Section 438. Direction for grant of bail to person apprehending arrest

Headnote :

The respondents who were drivers, not being owners, were found driving motor vehicles in contravention of the terms of the 'permits granted under S. 42(1) of the Motor Vehicles Act. They were prosecuted and were convicted under s. 123 Of the Act and sentenced to pay fine. The High Court held tha...

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Rajputana Agencies Ltd. Vs. Commissioner of I. T., Bombay [1958] INSC 98 (9 October 1958)

Judgement Date : 09 Oct 1958

Citation : 1958 Latest Caselaw 98 SC

Headnote :

The assessee, a private limited company in Saurashtra, was assessed for the assessment year 1952-53 on a total income of Rs. 26,385. It was assessable at the rate of four annas per rupee but in view of the provisions of the Part B States (Taxation Concession) Order, 1950, it was actually assessed at...

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Shree Vinod Kumar & Ors Vs. State of Himachal Pradesh [1958] INSC 99 (10 October 1958)

Judgement Date : 10 Oct 1958

Citation : 1958 Latest Caselaw 99 SC

Government of India Act, 1935
Government of Part C States Act, 1951
Representation of the People Act, 1951
States Reorganisation Act, 1956

Headnote :

The petitioners, who were land-owners of Himachal Pradesh, challenged the constitutional validity of the Himachal Pradesh Abolition of Big Landed Estates and Land Reforms Act, 1953 (Himachal 15 of 1954), said to have been passed by the Legislative Assembly of the State of Himachal Pradesh functionin...

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The Commissioner of Income-Tax, Bihar And Orissa Vs. Sri Ramakrishna Deo [1958] INSC 100 (14 October 1958)

Judgement Date : 14 Oct 1958

Citation : 1958 Latest Caselaw 100 SC

Headnote :

The respondent, the proprietor of an estate, derived income from the sale of trees growing in his forests and claimed that it was agricultural income as defined in s. 2(1) of the Indian Income-tax Act, 1922, and that it was exempt from payment of income-tax under s. 4(3)(viii). The Appellate Tribuna...

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Y. Narayana Chetty & ANR Vs. The Income-Tax Officer, Nellore & Ors [1958] INSC 101 (15 October 1958)

Judgement Date : 15 Oct 1958

Citation : 1958 Latest Caselaw 101 SC

Constitution of India

Headnote :

Two persons, B and C, formed a partnership firm on April 20, 1936, and the firm was dissolved on March 31, 1948. I and C along with R formed a second firm on July 30, 1941, and it was dissolved on March 31, 1949. B and C along with five others formed a third firm on December 1, 1941, and it was diss...

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Mckenzie & Co. Ltd. Vs. Its Workmen & Ors [1958] INSC 102 (17 October 1958)

Judgement Date : 17 Oct 1958

Citation : 1958 Latest Caselaw 102 SC

Headnote :

During the pendency of the adjudication of a reference before the Industrial Tribunal, the workmen illegally confined the works manager and went on strike. The company issued notices to the workmen to resume work immediately but they refused. The company declared a lock out and served charge sheets...

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Dr. Y. S. Parmar Vs. Shhira Singh Paul & ANR [1958] INSC 103 (17 October 1958)

Judgement Date : 17 Oct 1958

Citation : 1958 Latest Caselaw 103 SC

Headnote :

The appellant, who was a candidate for election to Parlia- ment, signed a very large number of blank forms for the appointment of polling agents and made them over to one Kalyan Singh. Kalyan Singh passed on three of the forms to Kashmira Singh after inserting therein the name of a particular pollin...

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Messrs. Dhandhania Kedia & Co. Vs. The Commissioner of Income-Tax [1958] INSC 104 (17 October 1958)

Judgement Date : 17 Oct 1958

Citation : 1958 Latest Caselaw 104 SC

General Clauses Act, 1897

Headnote :

The appellant, a resident of the once independent State of Udaipur, held 266 shares in the Mewar Industries Ltd., a company registered in that State. There was no law in the State of Udaipur imposing tax on income and it was on April 1, 1950that for the first time the residents of Rajasthan, in whic...

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S. Pl. Narayanan Chettiar Vs. M. Ar. Annamalai Chettiar [1958] INSC 105 (31 October 1958)

Judgement Date : 31 Oct 1958

Citation : 1958 Latest Caselaw 105 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

In 1944 the respondent instituted a suit for the recovery of money due under an award dated July 31, 1935, whereby the appellant and his brother were directed to pay a certain amount to the respondent. The suit was dismissed by the trial Court 238 but on appeal the High Court passed a decree on Marc...

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