Caselaw | Supreme Court Judgements of 1958

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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

Constitution of India
Gwalior

Virendra Singh & Ors Vs. The State of Uttar Pradesh [1954] INSC 55 (29 April 1954)

Headnote :

The appellant company, established in 1938 in the former State of Jind, secured specific concessions from the State\'s Ruler through an agreement dated April 1, 1938. This agreement stipulated, among other things, that the State would receive certain shares in the company at no cost, and that the co...

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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 for income tax for the assessment years 1947-48, 1948-49, and 1949-50 under Section 23(3). The Income-tax Officer renewed the firm\'s registration under Section 26A of the Income-tax Act and issued an order under Section 23(6) that allocated shares among the various...

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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 issued an order on October 9, 1952, assessing the respondent for the assessment year 1952-53, granting him a credit of Rs. 50,603-15-0 as interest on advance tax paid under section 18-A(5) of the Income-tax Act. However, on May 24, 1953, the Indian Income-tax (Amendment) Act,...

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S. B. Adityan Vs. S. Kandaswami & Ors [1958] INSC 54 (30 April 1958)

Judgement Date : 30 Apr 1958

Citation : 1958 Latest Caselaw 54 SC

Representation of the People Act, 1951

Headnote :

Following the election, the appellant was declared elected to the Madras Legislative Assembly. Respondent No. 1 submitted an election petition requesting that the appellant\'s election be declared invalid. The petition claimed that two candidates in the election had accepted money from the appellant...

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Raghunath Das Vs. Gokal Chand & ANR [1958] INSC 55 (1 May 1958)

Judgement Date : 01 May 1958

Citation : 1958 Latest Caselaw 55 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The phrase \"specific moveable property\" as mentioned in Article 49 of the Indian Limitation Act refers exclusively to particular items of moveable property for which the plaintiff has the right to demand immediate possession from the defendant, who has either wrongfully taken or is wrongfully reta...

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Shewpujanrai Indrasanrai Ltd. Vs. The Collector of Customs & Ors [1958] INSC 56 (9 May 1958)

Judgement Date : 09 May 1958

Citation : 1958 Latest Caselaw 56 SC

Shri Ram Krishna Dalmia Vs. Shri Justice S. R. Tendolkar & Ors [1958] INSC 30 (28 March 1958)
R. M. D. Chamarbaugwalla Vs. The Union of India [1957] INSC 32 (9 April 1957)
F. N. Roy Vs. Collector of Customs, Calcutta [1957] INSC 48 (16 May 1957)

Headnote :

The appellant company operated as a bullion merchant and purchased approximately 9478 tolas of gold. Upon receiving information that the gold was smuggled, customs authorities issued a notice to the appellant indicating that the case was referred to the Collector of Customs for adjudication by the S...

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Mazagaon Dock Ltd. Vs. The Commissioner of Income-Tax and Excess Profits Tax [1958] INSC 57 (12 May 1958)

Judgement Date : 12 May 1958

Citation : 1958 Latest Caselaw 57 SC

Headnote :

According to Section 42(2) of the Indian Income-tax Act, 1922, if a person who is not a resident or not ordinarily resident in the taxable territories conducts business with a resident person in those territories, and the Income-tax Officer finds that the business arrangement is such that the reside...

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Bishan Singh & Ors Vs. Khazan Singh & ANR [1958] INSC 58 (20 May 1958)

Judgement Date : 20 May 1958

Citation : 1958 Latest Caselaw 58 SC

Headnote :

After the sale of certain village land, the appellants initiated a pre-emption suit, resulting in a compromise decree that permitted pre-emption contingent upon the appellants depositing the purchase amount by a specified date. The appellants deposited the amount and took possession of the land. How...

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Gallu Sah Vs. The State of Bihar [1958] INSC 59 (20 May 1958)

Judgement Date : 20 May 1958

Citation : 1958 Latest Caselaw 59 SC

Indian Penal Code, 1860 (IPC)
IPC Section 109. Punishment of abetment if the act abetted is committed in consequence, and where no express provision is made for its punishment
IPC Section 149. Every member of unlawful assembly guilty of offence committed in prosecution of common object
IPC Section 323. Punishment for voluntarily causing hurt

Headnote :

The prosecution argued that a group of 40-50 individuals, including the appellant, formed an unlawful assembly with the shared intent to demolish R\'s hut, set it on fire, and commit assault if met with resistance. They assaulted several individuals, and the appellant instructed one Budi to ignite t...

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Anant Gopal Sheorey Vs. The State of Bombay [1958] INSC 60 (22 May 1958)

Judgement Date : 22 May 1958

Citation : 1958 Latest Caselaw 60 SC

IPC Section 477A. Falsification of accounts

Headnote :

A complaint was lodged against the appellant on January 13, 1953, and the Special Magistrate began recording evidence on July 4, 1955. During the trial, the Criminal Procedure Code (Amendment) Act (26 of 1955) came into effect on January 2, 1956, which introduced section 342 A into the Code of Crimi...

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The State of Mysore Vs. The Workers of Gold Mines [1958] INSC 61 (22 May 1958)

Judgement Date : 22 May 1958

Citation : 1958 Latest Caselaw 61 SC

Headnote :

This case involved an appeal regarding a bonus awarded to the workers of the Mysore gold mining industries, which were managed by a company at the time. A clause in the lease agreement allowed the companies to establish a reserve fund for depreciation and development costs by allocating 15% of the r...

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Razia Begum Vs. Sahebzadi Anwar Begum & Ors [1958] INSC 62 (23 May 1958)

Judgement Date : 23 May 1958

Citation : 1958 Latest Caselaw 62 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The appellant filed a lawsuit against the third respondent, seeking a declaration that she was his legally married wife. She claimed that, despite the fact that their marriage was known to those close to him, he was attempting to conceal this information, leading his family to believe she was not hi...

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Maktul Vs. Mst. Manbhari & Ors [1958] INSC 63 (23 May 1958)

Judgement Date : 23 May 1958

Citation : 1958 Latest Caselaw 63 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

According to the customary law in Punjab, property that a Hindu male inherits from his maternal grandfather is not considered ancestral property in relation to his sons.This principle was upheld in the case of Narotam Chand v. Mst. Durga Devi, I. L. R. (1950) Punj. 1.However, the cases of Lehna v. M...

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Mahant Ramdhan Puri Vs. Bankey Bihari Saran & Ors [1958] INSC 64 (23 May 1958)

Judgement Date : 23 May 1958

Citation : 1958 Latest Caselaw 64 SC

Constitution of India
Section 76. TPA, Liabilities of mortgagee in possession.
Section 77. TPA, Receipts in lieu of interest.
Section 98. TPA,Rights and liabilities of parties to anomalous mortgages.
Transfer of Property Act, 1882

Headnote :

D executed a document in favor of M, hypothecating an eight annas share in a village to settle a debt of Rs. 29,496 owed to Al. This property was already subject to a pre-existing thika in favor of J for a duration of 9 years, under which D received Rs. 2,205 as peshgi money without interest, with a...

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Badri Rai & ANR Vs. The State of Bihar [1958] INSC 65 (18 August 1958)

Judgement Date : 18 Aug 1958

Citation : 1958 Latest Caselaw 65 SC

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

Headnote :

The appellants faced prosecution under section 120B in conjunction with section 165A of the Indian Penal Code for allegedly conspiring to bribe a public servant in relation to his official duties. The prosecution\'s case stated that on August 24, 1953, the Inspector of Police, who was investigating...

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Puranmall Agarwalla Vs. The State of Orissa [1958] INSC 66 (19 August 1958)

Judgement Date : 19 Aug 1958

Citation : 1958 Latest Caselaw 66 SC

CrPC Section 35. Powers of Judge and Magistrates exercisable by their successors-in-office
Indian Penal Code, 1860 (IPC)
IPC Section 71. Limit of punishment of offence made up of several offences
Opium Act, 1878

Headnote :

The appellant was apprehended while transporting opium. He was convicted under section 9(a) of the Opium Act for possession of opium and under section 9(b) for transporting opium, receiving a sentence of three months of rigorous imprisonment for each charge, to be served consecutively. The appellant...

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Sita Ram Goel Vs. The Municipal Board, Kanpur & Ors [1958] INSC 67 (19 August 1958)

Judgement Date : 19 Aug 1958

Citation : 1958 Latest Caselaw 67 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The appellant was appointed as an overseer by the Municipal Board of Kanpur on March 5, 1937, and served until March 19, 1951, when he received a copy of the Board\'s resolution dated March 5, 1951, which purported to dismiss him from his position. On April 7, 1951, he appealed to the Government aga...

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M. Ramappa Vs. Sangappa & Ors [1958] INSC 68 (21 August 1958)

Judgement Date : 21 Aug 1958

Citation : 1958 Latest Caselaw 68 SC

Constitution of India
Representation of the People Act, 1951

Headnote :

The Returning Officer rejected the nomination papers of three candidates for State Assembly membership, stating that the first two were Patels and the third was a Shanbhog from their respective villages, thus classifying them as holders of offices of profit under the Government. This disqualified th...

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The State of Bihar Vs. D. N. Ganguly & Ors [1958] INSC 69 (22 August 1958)

Judgement Date : 22 Aug 1958

Citation : 1958 Latest Caselaw 69 SC

Code of Civil Procedure, 1908 (CPC)
General Clauses Act, 1897
Industrial Disputes Act, 1947

Headnote :

Section 10(1) of the Industrial Disputes Act, 1947, does not grant the appropriate Government the authority to annul or override a reference made under it concerning an industrial dispute that is currently being adjudicated by the designated tribunal. Additionally, Section 21 of the General Clauses...

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Hanskumar Kishanchand Vs. The Union of India [1958] INSC 70 (22 August 1958)

Judgement Date : 22 Aug 1958

Citation : 1958 Latest Caselaw 70 SC

Calcutta Improvement Act, 1911
Code of Civil Procedure, 1908 (CPC)
Land Acquisition Act, 1894
Land Acquisition Act, 1894

Headnote :

These two appeals were filed against the Nagpur High Court\'s decision in an appeal under Section 19(1)(f) of the Defence of India Act, 1939, which modified a compensation award made under Section 19(i)(b) of that Act concerning certain premises requisitioned by the Government under Rule 75(A) of th...

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S. Veerabadran Chettiar Vs. E. V. Ramaswami Naicker & Ors [1958] INSC 71 (25 August 1958)

Judgement Date : 25 Aug 1958

Citation : 1958 Latest Caselaw 71 SC

CrPC Section 202. Postponement of issue of process
CrPC Section 203. Dismissal of complaint
CrPC Section 436. In what cases bail to be taken
CrPC Section 439. Special powers of High Court or Court of Session regarding bail
Indian Penal Code, 1860 (IPC)
IPC Section 295. Injuring or defiling place of worship with intent to insult the religion of any class
IPC Section 295A. Deliberate and malicious acts, intended to outrage religious feelings or any class by insulting its religion or religious beliefs

Headnote :

The phrase \"any object held sacred by any class of persons\" found in Section 295 of the Indian Penal Code has a broad meaning and is not restricted to idols found in temples or those carried during festivals. It encompasses not only idols and sacred texts but also any object considered sacred by a...

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Ram Prakash Vs. The State of Punjab [1958] INSC 72 (2 September 1958)

Judgement Date : 02 Sep 1958

Citation : 1958 Latest Caselaw 72 SC

CrPC Section 287. Parties may examine witnesses
CrPC Section 342. Power to order court

Headnote :

The appellant was tried alongside P for the crime of murder. The prosecution\'s case asserted that the appellant, in collusion with P, who worked as a servant in the deceased\'s home, exploited the situation when the deceased was alone with her child. They went upstairs, where the appellant killed h...

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Dr. S. B. Dutt Vs. University of Delhi [1958] INSC 73 (3 September 1958)

Judgement Date : 03 Sep 1958

Citation : 1958 Latest Caselaw 73 SC

Delhi University Act, 1922
Delhi University Act, 1922
Government of India Act, 1935
Industrial Disputes Act, 1947

Headnote :

The appellant, a professor at the respondent University, was terminated from his position by the respondent. Subsequently, he submitted the matter regarding his dismissal, along with other related disputes, to arbitration in accordance with section 45 of the Delhi University Act. The arbitration res...

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Kakumanu Peda Subbayya and another Vs. Kakumanu Akkamma & ANR [1958] INSC 74 (4 September 1958)

Judgement Date : 04 Sep 1958

Citation : 1958 Latest Caselaw 74 SC

Headnote :

In a case initiated on behalf of a Hindu minor seeking partition of joint family properties, the minor plaintiff passed away while the case was still ongoing. His mother, as the legal representative, was permitted to proceed with the case as the second plaintiff. The court ruled in favor of the plai...

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Bhajahari Mondal Vs. The State of West Bengal [1958] INSC 75 (11 September 1958)

Judgement Date : 11 Sep 1958

Citation : 1958 Latest Caselaw 75 SC

CrPC Section 190. Cognizance of offences by Magistrates
Indian Penal Code, 1860 (IPC)
West Bengal Criminal Law Amendment (Special Courts) Act, 1949

Headnote :

On September 6, 1952, the appellant was on trial before an Assistant Sessions Judge and a jury when he was caught attempting to bribe one of the jurors. Following this incident, the Government of West Bengal issued a notification on November 27, 1952, under section 4(2) of the West Bengal Criminal L...

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Dr. Sailendra Nath Sinha & ANR Vs. Jasoda Dulal Adhikari & ANR [1958] INSC 76 (11 September 1958)

Judgement Date : 11 Sep 1958

Citation : 1958 Latest Caselaw 76 SC

CrPC Section 197. Prosecution of Judges and public servants
Indian Penal Code, 1860 (IPC)

Headnote :

The Official Liquidator received a complaint under sections 120-B, 406, 467, and 477A of the Indian Penal Code against the appellants, one of whom was a former director and the other the Managing Director of the Bank of Commerce Ltd., which was undergoing compulsory liquidation.The appellants reques...

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Sirajul Haq Khan & Ors Vs. The Sunni Central Board of Waqf, U. P. & Ors [1958] INSC 77 (16 September 1958)

Judgement Date : 16 Sep 1958

Citation : 1958 Latest Caselaw 77 SC

Code of Civil Procedure, 1908 (CPC)
Section 65. Obligation of person who has received advantage under void agreement, or contract that becomes void

Headnote :

The first respondent, a Central Board established under the United Provinces Muslims Waqf Act of 1936, took control of the properties of a Darga Sharif through a notification issued on February 26, 1944, in accordance with section 5(1) of the Act. On October 18, 1946, the appellants, who are three o...

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Radha Sundar Dutta Vs. Mohd. Jahadur Rahim & Ors [1958] INSC 78 (18 September 1958)

Judgement Date : 18 Sep 1958

Citation : 1958 Latest Caselaw 78 SC

Bengal Patni Taluks Regulation, 1819
Village Chaukidari Act, 1870
Village Chaukidari Act, 1870
Village Chaukidari Act, 1870

Headnote :

The lands in question are located in lot Ahiyapur, which is one of the villages included in the permanently settled estate of Burdwan. These lands were designated as Chaukidari Chakaran lands, intended to be held by the Chaukidars for their role as village watchmen. During the time of the permanent...

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Ratan Gond Vs. The State of Bihar [1958] INSC 79 (19 September 1958)

Judgement Date : 19 Sep 1958

Citation : 1958 Latest Caselaw 79 SC

CrPC Section 342. Power to order court
CrPC Section 374. Appeals from convictions
IPC Section 302. Punishment for murder

Headnote :

The appellant faced charges for the murder of a girl named Baisakhi. Following information provided by Aghani, the younger sister of the victim, the headless body of Baisakhi was discovered. Although the appellant fled, he was located in a nearby village and returned by local volunteers.During quest...

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Bipin Behari Sarkar & ANR Vs. The State of West Bengal [1958] INSC 80 (19 September 1958)

Judgement Date : 19 Sep 1958

Citation : 1958 Latest Caselaw 80 SC

CrPC Section 337. Procedure Where lunatic prisoner is reported capable of making his defence
CrPC Section 339. Delivery of lunatic to care or relative or friend
CrPC Section 342. Power to order court
Indian Penal Code, 1860 (IPC)
IPC Section 302. Punishment for murder

Headnote :

The two appellants, along with another individual, were charged with murder. The second appellant confessed before a Magistrate. Following this, the police filed a charge sheet against all three accused. The prosecution then requested the sub-divisional Magistrate to grant the second appellant a par...

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Sales Tax Officer, Banaras & Ors Vs. Kanhaiya Lal Mukundlal Saraf [1958] INSC 81 (23 September 1958)

Judgement Date : 23 Sep 1958

Citation : 1958 Latest Caselaw 81 SC

Indian Contract Act, 1872
Section 21. Effect of mistake as to law
Section 22. Contract caused by mistake of one party as to matter of fact
Section 56. Agreement to do impossible act
Section 72. Liability of person to whom money is paid, or thing delivered, by mistake or under coercion-

Headnote :

According to Section 72 of the Indian Contract Act, 1872: \"A person who has received money by mistake or under coercion is obligated to repay or return it.\" In this case, the respondent, a registered firm, paid sales tax for its forward transactions based on assessment orders issued by the sales...

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S. M. Jakati & ANR Vs. S. M. Borkar & Ors [1958] INSC 82 (24 September 1958)

Judgement Date : 24 Sep 1958

Citation : 1958 Latest Caselaw 82 SC

Code of Civil Procedure, 1908 (CPC)
IPC Section 405. Criminal breach of trust

Headnote :

J served as the managing director of a Co-operative Bank, earning an annual salary of Rs. 1,000. When the Bank went into liquidation, an investigation revealed that the Bank\'s funds were improperly managed and that J had been negligent in his responsibilities. Consequently, the Deputy Registrar of...

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State of Madhya Pradesh Vs. Revashankar [1958] INSC 83 (24 September 1958)

Judgement Date : 24 Sep 1958

Citation : 1958 Latest Caselaw 83 SC

CrPC Section 480. Practising pleader not to sit as Magistrate in certain courts
Indian Penal Code, 1860 (IPC)
IPC Section 228. Intentional insult or interruption to public servant sitting in judicial proceeding
IPC Section 497. Adultery [Declared unconstitutional by Supreme Court of India]
IPC Section 499. Defamation
IPC Section 500. Punishment for defamation

Headnote :

The complainant, who had lodged a grievance regarding an alleged offense under Section 500 of the Indian Penal Code in the Court of the Additional District Magistrate of Indore, made several serious allegations against the Magistrate in an application submitted under Section 528 of the Code of Crimi...

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Shr1 Radeshyam Khare & ANR Vs. The State of Madhya Pradesh & Ors [1958] INSC 84 (30 September 1958)

Judgement Date : 30 Sep 1958

Citation : 1958 Latest Caselaw 84 SC

Province of Bombay Vs. Kusaldas S. Advani & Ors [1950] INSC 22 (15 September 1950)

Headnote :

The central issue in this appeal by the Municipal Committee of Dhamtari and its President was whether the State Government acted in a judicial or administrative capacity when appointing an Executive Officer under section 53A of the C. P. and Berar Municipalities Act, 1922. Following complaints again...

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Ghaio Mall & Sons Vs. The State of Delhi & Ors [1958] INSC 85 (30 September 1958)

Judgement Date : 30 Sep 1958

Citation : 1958 Latest Caselaw 85 SC

Headnote :

The appellant firm, which was unsuccessful in its application for a foreign liquor vending license in New Delhi for the year 1954-1955, filed a petition in the High Court under Article 226 of the Constitution seeking a writ of certiorari to annul the order that granted the license to a competing app...

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Sri Baru Ram Vs. Shrimati Prasanni & Ors [1958] INSC 86 (30 September 1958)

Judgement Date : 30 Sep 1958

Citation : 1958 Latest Caselaw 86 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The first respondent initiated an election petition against the 1404 appellant, alleging: (i) that the appellant engaged in corrupt practices as defined in section 123(7) of the Representation of the People Act, 1951, by enlisting the help of one P, a member of the armed forces, who acted as his pol...

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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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