Caselaw | Supreme Court Judgements of march 1959

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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 carrying on the business of a railway contractor in a place in the district of R. In April 1943, the Income-tax Officer of R which was under the charge of the Commissioner of Income-tax, Bengal (Mufassil), served a notice under S. 22(2) of the Indian Income-tax Act, 1922, on the ap...

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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 challenged the validity of the Jammu and Kashmir Big Landed Estate Abolition Act, XVII Of 2007 which was enacted by Yuvaraj Karan Singh on October 17, 1950, in exercise of the powers vested in him by S. 5 of the Jammu and Kashmir Constitution Act 14 of 1996 (1930) and the final proclamat...

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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 and, as the sthanee, claimed to be the sole proprietor of the sthanam properties. The respondents Nos. 2 to 17, who were the junior members of the Kavalappara tarward or family, resisted the claim on the ground that th...

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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 proprietors of the former State of Madhya Pradesh granted to the several petitioners rights to take forest produce, mainly tendu leaves, from the forests included in the Zamindaris belonging to the proprietors. The agreements conveyed to the petitioners in addition to the tendu leaves...

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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 served a charge-sheet on the respondent who was one of its employees alleging that he had stolen the cycle of the company's Head Clerk. A criminal case relating 228 to the theft was pending against him then. He was asked to show cause why he should not be dismissed for misc...

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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 landed properties at Banaras in Uttar Pradesh and at Purnea in Bihar, was heavily indebted and applied to the Collector, Banaras under s. 4 of the U. P. Encumbered Estates Act, 1934, for, liquidation of his debts. The Collector, acting under s. 6, forwarded the applicati...

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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 carried on business in England and in India. For the previous years it paid excess profits tax in both countries and it obtained deduction of the amounts so paid from its profits and gains for the purposes of the Indian Income-tax Act. In the assessment year 1947-48 it obtained a re...

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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 appointed the sole selling agents and distributors for the Hyderabad State of 376 cigarettes manufactured by V (a limited company)/ under the terms of a resolution of the Board of Directors, the agency commission being a discount of 2% on the gross sell...

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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, called Guravs, of the Shree Dnyaneshwar Sansthan of Alandi, claimed to be its owners. The respondents as trustees of the said Sansthan dismissed eleven of the Guravs in 1911, served a notice on the rest calling upon them to agree to act according t...

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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 :

By sub-s. 6 of s. 10 of the Indian Income-tax Act, 1922: "A trade, professional or similar association performing specific services for its members for remuneration definitely related to those services shall be deemed for the purpose of this section to carry on business in respect of those serv...

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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 acquired shares in certain companies under "blank transfersâ€ without getting the transfers registered with the companies and it received dividends in respect of these shares. It claimed that the dividend income should be grossed up under s. 16(2) Income-tax Act and tha...

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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 question for determination in this appeal was whether an agreement of partnership with the object of entering into wagering transactions was illegal within the meaning of s. 23 Of the Indian Contract Act. The appellant and the respondent No. 1 entered into a partnership with the object of enteri...

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