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Rai Bahadur Seth Teomal Vs. The Commissioner of Income Tax and The Commissioner of Excise [1959] INSC 17 (2 March 1959)

Judgement Date : 02 Mar 1959

Citation : 1959 Latest Caselaw 17 SC

Constitution of India

Headnote :

The appellant was engaged in the business of a railway contractor in the district of R. In April 1943, the Income-tax Officer of R, under the jurisdiction of the Commissioner of Income-tax, Bengal (Mufassil), issued a notice under Section 22(2) of the Indian Income-tax Act, 1922, to the appellant. I...

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Prem Nath Kaul Vs. The State of Jammu & Kashmir [1959] INSC 18 (2 March 1959)

Judgement Date : 02 Mar 1959

Citation : 1959 Latest Caselaw 18 SC

Constitution of India
Delhi Laws Act, 1912
Government of India Act, 1935
Indian Independence Act, 1947

Headnote :

This appeal contested the legitimacy of the Jammu and Kashmir Big Landed Estate Abolition Act, XVII of 2007, which was enacted by Yuvaraj Karan Singh on October 17, 1950, under the authority granted to him by Section 5 of the Jammu and Kashmir Constitution Act 14 of 1996 (1930) and the final proclam...

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Kavalappara Kottarathil Kochunnimoopil Nayar Vs. The State of Madras & Ors [1959] INSC 19 (4 March 1959)

Judgement Date : 04 Mar 1959

Citation : 1959 Latest Caselaw 19 SC

Code of Civil Procedure, 1908 (CPC)
Constitution of India

Rashid Ahmed Vs. The Municipal Board, Kairana [1950] INSC 13 (19 May 1950)

Headnote :

The petitioner in Petition No. 143 was the Moopil Nair of the Kavalappara sthanam, who, as the sthanee, asserted sole ownership of the sthanam properties. The respondents, numbered 2 to 17, who were junior members of the Kavalappara tarward (family), contested this claim, arguing that the properties...

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Mahadeo Vs. The State of Bombay [1959] INSC 20 (9 March 1959)

Judgement Date : 09 Mar 1959

Citation : 1959 Latest Caselaw 20 SC

Constitution of India

Headnote :

Some of the owners of the former State of Madhya Pradesh granted various petitioners the rights to collect forest products, primarily tendu leaves, from the forests within the Zamindaris owned by these proprietors.The agreements provided the petitioners not only with tendu leaves but also with other...

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The Delhi Cloth and General Mills Ltd. Vs. Kushal Bhan [1959] INSC 21 (10 March 1959)

Judgement Date : 10 Mar 1959

Citation : 1959 Latest Caselaw 21 SC

Headnote :

The appellant company issued a charge-sheet to the respondent, one of its employees, accusing him of stealing the bicycle belonging to the company\'s Head Clerk. At that time, a criminal case concerning the theft was already pending against him. He was requested to explain why he should not be dismi...

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Additional Collector, Banares Vs. Maharaj Kishore Khanna [1959] INSC 22 (16 March 1959)

Judgement Date : 16 Mar 1959

Citation : 1959 Latest Caselaw 22 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The respondent, who owned properties in Banaras, Uttar Pradesh, and Purnea, Bihar, was significantly in debt and submitted an application to the Collector of Banaras under Section 4 of the U.P. Encumbered Estates Act, 1934, seeking to resolve his debts. The Collector, in accordance with Section 6, f...

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Mcgregor & Balfour Ltd. Vs. The Commissioner of Income-Tax, West Bengal [1959] INSC 23 (16 March 1959)

Judgement Date : 16 Mar 1959

Citation : 1959 Latest Caselaw 23 SC

Headnote :

The appellant conducted business operations in both England and India.In previous years, it paid excess profits tax in both nations and was able to deduct these payments from its profits and gains under the Indian Income-tax Act. For the assessment year 1947-48, it received a repayment of RS. 2,31,0...

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The Commissioner of Income-Tax,Hyderabad-Deccan Vs. Messrs. Vazir Sultan & Sons [1959] INSC 24 (20 March 1959)

Judgement Date : 20 Mar 1959

Citation : 1959 Latest Caselaw 24 SC

Headnote :

In 1931, the respondent, a registered firm, was designated as the exclusive selling agent and distributor for the Hyderabad State of 376 cigarette brands produced by V (a limited company). This arrangement was established through a resolution from the Board of Directors, with the agency commission s...

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Balkrishna Savalram Pujari & Ors Vs. Shree Dnyaneshwar Maharajsansthan & Ors [1959] INSC 25 (26 March 1959)

Judgement Date : 26 Mar 1959

Citation : 1959 Latest Caselaw 25 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The appellants, who were the hereditary worshippers known as Guravs of the Shree Dnyaneshwar Sansthan in Alandi, asserted their ownership of the Sansthan. In 1911, the respondents, acting as trustees of the Sansthan, dismissed eleven Guravs and issued a notice to the remaining Guravs, instructing th...

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The Commissioner of Income-Tax, West Bengal Vs. The Calcutta Stock Exchange Association Ltd. [1959] INSC 26 (26 March 1959)

Judgement Date : 26 Mar 1959

Citation : 1959 Latest Caselaw 26 SC

Headnote :

According to subsection 6 of section 10 of the Indian Income-tax Act, 1922: \"A trade, professional, or similar association that provides specific services to its members for remuneration directly related to those services shall be considered, for the purposes of this section, to be conducting busin...

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Messrs. Howrah Trading Co., Ltd, Vs. The Commissioner of Income-Tax, Calcutta [1959] INSC 27 (26 March 1959)

Judgement Date : 26 Mar 1959

Citation : 1959 Latest Caselaw 27 SC

Headnote :

The assessee obtained shares in certain companies through \"blank transfers\" without having the transfers officially registered with the companies, and subsequently received dividends from these shares. The assessee argued that the dividend income should be grossed up under section 16(2) of the Inc...

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Gherulal Parakh Vs. Mahadeodas Maiya & Ors [1959] INSC 28 (26 March 1959)

Judgement Date : 26 Mar 1959

Citation : 1959 Latest Caselaw 28 SC

Code of Civil Procedure, 1908 (CPC)
Indian Contract Act, 1872
Section 23. What consideration and objects are lawful, and what not
Section 30. Agreements by way of wager, void

Headnote :

The issue to be resolved in this appeal was whether a partnership agreement aimed at engaging in wagering transactions was illegal under Section 23 of the Indian Contract Act. The appellant and respondent No. 1 formed a partnership to conduct forward contracts for buying and selling wheat with two o...

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