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 relation to the appellant\'s income tax assessment, the Income-tax Officer excluded the interest on rent arrears received by the appellant, based on the Patna High Court\'s ruling in Kamakshya Narain Singh v. Commissioner of Income-tax, [1946] 14 I.T.R. 673, which stated that this amount was not...

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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 individuals included, among other things, the following statements: \"We have agreed that all movable and immovable properties acquired jointly and separately by us up to this point, as well as those we may acquire in the future, and those that have come into our pos...

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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 :

The Code of Criminal Procedure does not contain any restrictions on the broad discretionary authority granted to the High Court by section 439, in conjunction with section 435, to review the correctness, legality, or appropriateness of any finding, sentence, or order issued by a lower court. When th...

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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 taxpayer, who was a regular resident of British India, conducted business in Khurja and Aligarh in India, as well as in Chistian within the Indian State of Bahawalpur. He maintained a central set of accounts for his business in Khurja, using the mercantile accounting system. This system allows f...

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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 developed a plan for distributing standard cloth. The assessees agreed to fund the initiative without charging interest and were designated as financiers and distributors. The Government placed orders for the cloth with the mills, and the cloth was delivered to the...

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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 stipulated: \"In exchange for their services as managing agents, the company shall pay the firm a monthly remuneration of Rs. 750/- and an additional commission equal to a percentage of the annual net profits. These net profits will b...

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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 passed the Madras Commercial Crops Markets Act to create favorable conditions for commercial crop growers, allowing them to sell their products on equal footing with buyers and at fair prices. The Act, along with its Rules and Bye-laws, aims to establish a network of markets t...

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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, who is the first defendant in the original suit leading to this appeal, and the father of defendants 2 to 7, secured a seventeen-year lease for a salt factory from the Government as the highest bidders, along with a license to manufacture and sell salt under the Madras Salt Act of 188...

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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 instructing his students in Vedanta philosophy without any intention of profiting from this endeavor. On several occasions, one of his students gifted him money. The assessee argued that he should not be taxed on these amounts since he was not engaged in a vocation and the receipts...

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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 engaged in the business of producing and supplying limestone since 1920, and had an agreement with the Bengal Iron Company to fulfill all its limestone and dolomite needs.Later, the Indian Iron and Steel Company acquired all assets and liabilities of the Bengal Iron Company.A...

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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 drivers, who were not the owners of the vehicles, were found operating motor vehicles in violation of the conditions set forth in the permits issued under Section 42(1) of the Motor Vehicles Act. They faced prosecution and were convicted under Section 123 of the Act, resulting in fines. The High...

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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 located in Saurashtra, was assessed for the assessment year 1952-53 with a total income of Rs. 26,385. Although it was assessable at a rate of four annas per rupee, due to the provisions of the Part B States (Taxation Concession) Order, 1950, it was actually a...

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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 owned land in Himachal Pradesh, contested the constitutional validity of the Himachal Pradesh Abolition of Big Landed Estates and Land Reforms Act, 1953 (Himachal 15 of 1954). This Act was claimed to have been enacted by the Legislative Assembly of Himachal Pradesh, which was op...

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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, who owned an estate, generated income from selling trees from his forests and argued that this constituted agricultural income as defined in section 2(1) of the Indian Income-tax Act, 1922, and was therefore exempt from income tax under section 4(3)(viii). The Appellate Tribunal dete...

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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 :

On April 20, 1936, two individuals, B and C, established a partnership firm, which was dissolved on March 31, 1948. Subsequently, I, C, and R formed a second firm on July 30, 1941, which was dissolved on March 31, 1949. Additionally, B, C, and five others created a third firm on December 1, 1941, wh...

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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 :

While the adjudication of a reference was ongoing at the Industrial Tribunal, the workers unlawfully detained the works manager and initiated a strike. The company issued notices demanding that the workers return to work immediately, but they refused. Consequently, the company declared a lockout and...

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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, a candidate for Parliament, signed numerous blank forms for appointing polling agents and handed them over to Kalyan Singh. Kalyan Singh then transferred three of these forms to Kashmira Singh, adding the name of a specific polling station. Kashmira Singh filled in Amar Singh\'s name...

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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 formerly independent State of Udaipur, owned 266 shares in Mewar Industries Ltd., a company incorporated in that State. Prior to April 1, 1950, there was no income tax law in Udaipur, but on that date, residents of Rajasthan, into which Udaipur had merged, became sub...

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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 filed a lawsuit to recover money owed under an award dated July 31, 1935, which required the appellant and his brother to pay a specified amount to the respondent. The trial court dismissed the suit, but the High Court later issued a decree on March 9, 1951, following an appe...

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