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Goa Plast (P) Ltd. Vs. Chico Ursula D'souza [1960] INSC 254 (1 December 1960)

Judgement Date : 01 Dec 1960

Citation : 1960 Latest Caselaw 254 SC

Headnote :

One of the persons who entered into a partnership was a minor and in the instrument of partnership he was described as a full partner with equal rights and obligations with the other adult partners. The deed of partnership which was signed by the minor was produced before th e Registrar of Firms f o...
The Commissioner of Income-Tax, Bombay Vs. M/S. Dwarkadas Khetan & Co [1960] INSC 255 (1 December 1960)

Judgement Date : 01 Dec 1960

Citation : 1960 Latest Caselaw 255 SC

Headnote :

One of the persons who entered into a partnership was a minor and in the instrument of partnership he was described as a full partner with equal rights and obligations with the other adult partners. The deed of partnership which was signed by the minor was produced before th e Registrar of Firms f o...
Jagat Dhish Bhargava Vs. Jawahar Lal Bhargava & Ors [1960] INSC 256 (5 December 1960)

Judgement Date : 05 Dec 1960

Citation : 1960 Latest Caselaw 256 SC

Headnote :

The respondents filed a suit for specific performance against the appellant which was dismissed on March 12, 1954. On March 24 the respondents made an application for a certified copy of the judgment and decree. The decree was not drawn up and the respondents were supplied a certified copy of the...
M/S Pepsi Foods Limited Vs. Collector of Central Excise, Chandigarh [1960] INSC 257 (5 December 1960)

Judgement Date : 05 Dec 1960

Citation : 1960 Latest Caselaw 257 SC

Headnote :

The respondents filed a suit for specific performance against the appellant which was dismissed on March 12, 1954. On March 24 the respondents made an application for a certified copy of the judgment and decree. The decree was not drawn up and the respondents were supplied a certified copy of the...
Bikau Pandey & Ors Vs. State of Bihar [1960] INSC 258 (5 December 1960)

Judgement Date : 05 Dec 1960

Citation : 1960 Latest Caselaw 258 SC

Headnote :

The appellants, a Hindu undivided family, carrying on business in the former State of Mysore, were assessed under the Mysore Income-tax Act for the year of assessment 1949-50 corresponding to the year of account July 1, 1948, to June 30, 1949. The Indian Income-tax Act came into force in that area i...
Esthuri Aswathiah Vs. The Income-Tax Officer, Mysore State [1960] INSC 259 (5 December 1960)

Judgement Date : 05 Dec 1960

Citation : 1960 Latest Caselaw 259 SC

Headnote :

The appellants, a Hindu undivided family, carrying on business in the former State of Mysore, were assessed under the Mysore Income-tax Act for the year of assessment 1949-50 corresponding to the year of account July 1, 1948, to June 30, 1949. The Indian Income-tax Act came into force in that area i...
M/S. Ramnarain Sons (Pr.) Ltd. Vs. Commissioner of Income Tax, Bombay [1960] INSC 260 (5 December 1960)

Judgement Date : 05 Dec 1960

Citation : 1960 Latest Caselaw 260 SC

Headnote :

The appellants, a private limited company, carrying on business as brokers, managing agents and dealers in shares and securities and having as one of their objects the acquisition of managing agencies, purchased shares of the Dawn Mills at a rate much higher than the market rate for obtaining the co...
Shanti Kumar Panda Vs. Shakutala Devi [1960] INSC 261 (5 December 1960)

Judgement Date : 05 Dec 1960

Citation : 1960 Latest Caselaw 261 SC

Headnote :

The appellants, a private limited company, carrying on business as brokers, managing agents and dealers in shares and securities and having as one of their objects the acquisition of managing agencies, purchased shares of the Dawn Mills at a rate much higher than the market rate for obtaining the co...
Amrendra Pratap Singh Vs. Tej Bahadur Prajapati & Ors [1960] INSC 262(5 December 1960)

Judgement Date : 05 Dec 1960

Citation : 1960 Latest Caselaw 262 SC

Headnote :

On the date fixed for the inquiry the prosecution intimated to the Magistrate that it did not intend to examine any witness in the Magistrate's Court. The Magistrate adjourned the inquiry to consider whether it was necessary to record any evidence before commitment. On the adjourned date he expr...
Shriram & Ors Vs. The State of Bombay [1960] INSC 263 (5 December 1960)

Judgement Date : 05 Dec 1960

Citation : 1960 Latest Caselaw 263 SC

Headnote :

On the date fixed for the inquiry the prosecution intimated to the Magistrate that it did not intend to examine any witness in the Magistrate's Court. The Magistrate adjourned the inquiry to consider whether it was necessary to record any evidence before commitment. On the adjourned date he expr...
Ameer Trading Corporation Ltd. Vs. Shapoorji Data Processing Ltd [1960] INSC 264(5 December 1960)

Judgement Date : 05 Dec 1960

Citation : 1960 Latest Caselaw 264 SC

Headnote :

The validity of the appointment of respondents 2 to 6 as District judges was challenged in a petition filed by the appellant under Art. 226 of the Constitution of India before the High Court of Punjab, on the ground, inter alia, that the appointment was made in contravention of Art. 233(2) of the Co...
Rameshwar Dayal Vs. The State of Punjab & Ors [1960] INSC 265 (5 December 1960)

Judgement Date : 05 Dec 1960

Citation : 1960 Latest Caselaw 265 SC

Headnote :

The validity of the appointment of respondents 2 to 6 as District judges was challenged in a petition filed by the appellant under Art. 226 of the Constitution of India before the High Court of Punjab, on the ground, inter alia, that the appointment was made in contravention of Art. 233(2) of the Co...
Brij Behari Sahai Vs. State of Uttar Pradesh [1960] INSC 266 (5 December 1960)

Judgement Date : 05 Dec 1960

Citation : 1960 Latest Caselaw 266 SC

Headnote :

The High Court of. Jammu and Kashmir, relying on the decisions of this Court in Election Commission, India v. Saka Venkata Subba Rao, [1953] S.C.R. 1144 and K. S. Rashid and Son v. The Income Tax Investigation Commission etc., [1954] S.C.R. 738, dismissed an application for a writ made by the appell...
Lt. Col. Khajoor Singh Vs. The Union of India & ANR [1960] INSC 267 (5 December 1960)

Judgement Date : 05 Dec 1960

Citation : 1960 Latest Caselaw 267 SC

Headnote :

The High Court of. Jammu and Kashmir, relying on the decisions of this Court in Election Commission, India v. Saka Venkata Subba Rao, [1953] S.C.R. 1144 and K. S. Rashid and Son v. The Income Tax Investigation Commission etc., [1954] S.C.R. 738, dismissed an application for a writ made by the appell...
Hoshiarpur Electric Supply Co. Vs. Commissioner of Income Tax, Simla [1960] INSC 268 (6 December 1960)

Judgement Date : 06 Dec 1960

Citation : 1960 Latest Caselaw 268 SC

Headnote :

The assessee, an electricity supply undertaking, received certain sum of money for new service connections granted to its customers. Part of this amount was spent for laying mains and service lines. The Income-tax Officer treated the entire amount as trading receipt. In appeal the Appellate Assistan...
Commissioner of Income-Tax, Bombay Vs. M/S. Abdullabhai Abdulkadar [1960] INSC 269 (6 December 1960)

Judgement Date : 06 Dec 1960

Citation : 1960 Latest Caselaw 269 SC

Headnote :

The respondent was a registered firm carrying on business as commission agents, and for the purpose of income-tax it was treated as the agent of a non-resident principal doing business outside India. Under s. 42(1) of the Indian Income-tax Act the respondent was deemed to be the assessee and had to...
Gazula Dasaratha Rama Rao Vs. The State of Andhra Pradesh & Ors [1960] INSC 270 (6 December 1960)

Judgement Date : 06 Dec 1960

Citation : 1960 Latest Caselaw 270 SC

Headnote :

Village P in the State of Andhra Pradesh was originally comprised of a village of the same name and a fairly large hamlet called PP, but in view of the difficulties in the two being treated as one unit for purposes of village administration the Board of Revenue sanctioned the bifurcation of P into t...
The New Maneck Chowk Spinning And Weaving Co., Ltd. Vs. The Textile Labour Association, Ahmedabad [1960] INSC 271 (7 December 1960)

Judgement Date : 07 Dec 1960

Citation : 1960 Latest Caselaw 271 SC

Headnote :

The respondent, the Textile Labour Association at Ahmedabad, entered into a five years pact with the Ahmedabad MillOwners' Association, representing the member mills, in regard to payment of bonus to the employees of the mills for the years 1953-57. The Labour Union demanded bonus for the year 1...
Workmen of The Hercules Insurance Co., Ltd. Vs. Hercules Insurance Co., Ltd., Calcutta [1960] INSC 272 (7 December 1960)

Judgement Date : 07 Dec 1960

Citation : 1960 Latest Caselaw 272 SC

Headnote :

In view of the unqualified and absolute prohibition contained in s. 31A(1)(c) of the Insurance Act, 1938, against payment of bonus to the employees in general insurance business, the exception made by proviso (vii) to that section must be strictly confined to the limits prescribed by the said provis...
Shree Changdeo Sugar Mills, Ltd. Vs. The Commissioner of Income Tax, Bombay [1960] INSC 273 (7 December 1960)

Judgement Date : 07 Dec 1960

Citation : 1960 Latest Caselaw 273 SC

Headnote :

During the assessment year, the company had not distributed dividends to the extent of 60% of its profits and an order under S. 23A(1) of the Act was passed by the Income-tax Officer. The question referred by the Tribunal to the High Court was whether at the relevant time the assessee company could...
Raghuvanshi Mills, Ltd. Vs. Commissioner of Income-Tax, Bombay [1960] INSC 274 (7 December 1960)

Judgement Date : 07 Dec 1960

Citation : 1960 Latest Caselaw 274 SC

Headnote :

One Maganlal Parbhudas who was a Director of the assessee company held 6,344 shares out of a total of 10,000 shares of the company and he made a gift of 1000 shares to each of his five sons. During the accounting period the company had eight Directors including the said Maganlal Parbhudas and two of...
Surajpal Singh Vs. The State of Uttar Pradesh [1960] INSC 275 (7 December 1960)

Judgement Date : 07 Dec 1960

Citation : 1960 Latest Caselaw 275 SC

Headnote :

The appellant was a Head Constable attached to a malkhana where articles seized in connection with excise offences were kept in deposit. The appellant was charged under S. 5(1)(c) read with s. 5(2), Prevention of Corruption Act, 1947, in that he had dishonestly or fraudulently misappropriated or...
Shri Manna Lal & ANR Vs. Collector of Jhalawar & Ors [1960] INSC 276 (7 December 1960)

Judgement Date : 07 Dec 1960

Citation : 1960 Latest Caselaw 276 SC

Headnote :

The jhalawar State Bank was originally a Bank belonging to the ruling State of jhalawar and its assets, including moneys 963 due to it, became vested in the United State of Rajasthan under the covenant executed by the Ruler of Jhalawar along with other Rulers by which the United State of Rajasthan w...
The Commissioner of Excess profits Tax, Madras Vs. N. M. Rayaloo Iyer & Sons [1960] INSC 277 (8 December 1960)

Judgement Date : 08 Dec 1960

Citation : 1960 Latest Caselaw 277 SC

Headnote :

The respondents, a firm carrying on business in dyes and chemicals under the name and style of Colours Trading Company, with their head office at Madurai and thirteen branch offices in different towns, were the chief representatives in South India of the products of the I. C. I., a manufacturing con...
The State of Andhra Vs. Gaddam Venkatappayya [1960] INSC 278; Air 1961 Sc 779; 1961 (3) SCR 45 (8 December 1960)

Judgement Date : 08 Dec 1960

Citation : 1960 Latest Caselaw 278 SC

Headnote :

The respondent, holding the substantive rank of a Head Constable in the Madras Police Service, was promoted to officiate as a probationary Sub-Inspector and, on the completion of the period of probation, placed in the category of approved probationers for confirmation when substantive vacancies aros...
Provat Kumar Mitter Vs. Commissioner of Income Tax, West Bengal [1960] INSC 279; Air 1961 Sc 1019; 1961 (3) SCR 37 (8 December 1960)

Judgement Date : 08 Dec 1960

Citation : 1960 Latest Caselaw 279 SC

Headnote :

The appellant who was the registered holder of 500 shares of a company executed a deed dated January 19, 1953, by which he assigned to his wife the right, title and interest to all dividends and sums of money which might be declared or might become due on account or in respect of those shares for th...
Voltas Limited Vs. Its Workmen [1960] INSC 280; Air 1961 Sc 941; 1961 (3) SCR 167 (9 December 1960)

Judgement Date : 09 Dec 1960

Citation : 1960 Latest Caselaw 280 SC

Headnote :

The question in this appeal was whether the Tribunal was wrong in not allowing the amount paid to a political fund which was permissible as an item of expense and for disallowing the claim for deduction of certain amounts as extraneous income and whether the salesmen and apprentices were entitled to...
Shri Birdhichand Sharma Vs. First Civil Judge Nagpur & Ors [1960] INSC 281; Air 1961 Sc 644; 1961 (3) SCR 161 (9 December 1960)

Judgement Date : 09 Dec 1960

Citation : 1960 Latest Caselaw 281 SC

Headnote :

The appellant employed workmen in his bidi factory who had to work at the factory and were not at liberty to work at their houses; their attendance were noted in the factory and they had to work within the factory hours, though they were not bound to work for the entire period and could come and go...
Kishan Chand Arora Vs. Commissioner of Police, Calcutta [1960] INSC 282; Air 1961 Sc 705; 1961 (3) SCR 135 (9 December 1960)

Judgement Date : 09 Dec 1960

Citation : 1960 Latest Caselaw 282 SC

Headnote :

By s. 39 of the Calcutta Police Act, 1866, "The Commissioner of Police, may, at his discretion from time to time, grant licenses to the keepers of such houses or places of public resort and entertainment as aforesaid for which no licence as is specified in the Bengal Excise Act, 1909 is require...
Sanwat Singh & Ors Vs. State of Rajasthan [1960] INSC 283 (9 December 1960)

Judgement Date : 09 Dec 1960

Citation : 1960 Latest Caselaw 283 SC

Headnote :

There were two rival factions in a certain village one consisting of Rajputs and the other of cultivators. On a particular festival day both the groups went to a temple for worship and cultivators who reached the temple first occupied a place therein which was usually occupied by Rajputs. Subsequent...
The State of Bombay Vs. S. L. Apte & ANR [1960] INSC 284 (9 December 1960)

Judgement Date : 09 Dec 1960

Citation : 1960 Latest Caselaw 284 SC

Headnote :

By Art. 20(2) of the Constitution "No person shall be prosecuted and punished for the same offence more than once." Section 26 of the General Clauses Act, 1897, provides, "Where an act or omission constitutes an offence under two or more enactments, then the offender shall be liable t...
Kunnathat Thathunni Moopil Nair Vs. The State of Kerala & ANR [1960] INSC 285 (9 December 1960)

Judgement Date : 09 Dec 1960

Citation : 1960 Latest Caselaw 285 SC

Headnote :

The Travancore-Cochin Land Tax Act, 1955 was passed by the legislature of the State of Travancore-Cochin and was amended by Act 10 of 057, by the State of Kerala. By s. 4 Of the Act all lands in the State of whatever description and held under whatever tenure were to be charged and levied a uniform...
Shri Ambica Mills Co., Ltd. Vs. Shri S. B. Bhatt & ANR [1960] INSC 286 (12 December 1960)

Judgement Date : 12 Dec 1960

Citation : 1960 Latest Caselaw 286 SC

Headnote :

An award, called the Standardisation Award, fixing the wages for different categories of workers in the textile mills at Ahmedabad was made by the Industrial Tribunal. The wages of clerks were, however, settled by a subsequent agreement between the Ahmedabad Mill Owners' Association and the Text...
The Lord Krishna Textile Mills Vs. Its Workmen [1960] INSC 287 (12 December 1960)

Judgement Date : 12 Dec 1960

Citation : 1960 Latest Caselaw 287 SC

Headnote :

Two officers of the appellant were assaulted by the workmen. In this connection the appellant served notices on eight workmen calling upon them to explain their conduct and to show cause why they should not be dismissed. In their explanations the workmen denied the charges. Thereupon a proper enq...
Ram Prasad Vishwakarma Vs. The Chairman, Industrial Tribunal [1960] INSC 288 (12 December 1960)

Judgement Date : 12 Dec 1960

Citation : 1960 Latest Caselaw 288 SC

Headnote :

On the termination of the appellant's services by his employer an industrial dispute was raised by his union and the question of his dismissal along with a number of other disputes was referred to the Industrial Tribunal. After several adjournments of the case the management and the union filed...
The J. K. Cotton Spinning & Weaving Mills Co., Ltd. Vs. The State of Uttar Pradesh & Ors [1960] INSC 289 (12 December 1960)

Judgement Date : 12 Dec 1960

Citation : 1960 Latest Caselaw 289 SC

Headnote :

Under ss. 3 and 8 of the U. P. Industrial Disputes Act, 1947 the Governor issued an Order dated March 10, 1948, making dletailed provisions for the settlement of Industrial Disputes. Clause 5(a) of the Government Order empowered, among others, a recognised association of employers to refer an indust...
State of Kerala & Ors Vs. C. M. Francis & Co [1960] INSC 290 (12 December 1960)

Judgement Date : 12 Dec 1960

Citation : 1960 Latest Caselaw 290 SC

Headnote :

The respondents were assessed to sales tax under the Travancore Cochin General Sales Tax Act and proceedings were started against them under s. 13 of the Act for the recovery of the arrears of Sales Tax as if they were arrears of land revenue. The proceedings were not fruitful. Thereafter a prosecut...
Seth Jamnadas Daga & Ors Vs. Commissioner of Income-Tax, South Bombay [1960] INSC 291 (12 December 1960)

Judgement Date : 12 Dec 1960

Citation : 1960 Latest Caselaw 291 SC

Headnote :

The appellants were partners of two registered firms and another firm which was unregistered. Their profit and loss for the assessment year 1948-49 were as follows:-From registered firms Rs. 11,902 loss, 1,265 loss, total loss Rs. 13,167. Income from the unregistered firm Rs. 26,110 profit, other in...
Diamond Sugar Mills Ltd., And another Vs. The State of Uttar Pradesh And another [1960] INSC 292 (13 December 1960)

Judgement Date : 13 Dec 1960

Citation : 1960 Latest Caselaw 292 SC

Headnote :

Entry 52 of List II of the Seventh Schedule to the Constitution empowered State Legislatures to make a law relating to "taxes on the entry of goods into a local area for consumption, use or sale therein". The U. P. Legislature passed the U. P. Sugarcane Cess Act, 1956, which authorised the...
The Income-Tax Officer, Alwaye Vs. The Asok Textiles Ltd., Alwaye [1960] INSC 293 (13 December 1960)

Judgement Date : 13 Dec 1960

Citation : 1960 Latest Caselaw 293 SC

Headnote :

After the respondents net assessable income for the years ,952-53 was determined, it declared dividends which attracted provisions of the Finance Act, 1952, and became liable to the 237 payment of additional income-tax, which fact was overlooked by the Income-tax Officer, who, after giving notice un...
R. G. S. Naidu And Co. Vs. Commissioner of Income-Tax And excess Profits Tax, Madras [1960] INSC 294(14 December 1960)

Judgement Date : 14 Dec 1960

Citation : 1960 Latest Caselaw 294 SC

Headnote :

Under an agreement dated July 11, 1945, the appellants were appointed managing agents of the Coimbatore Spinning and Weaving Co. Ltd., for 20 years, and certain remuneration was provided for them including 10% commission on the net profits of the company due and payable yearly immediately after the...
Bayyana Bhimayya Vs. The Government of Andhra Pradesh [1960] INSC 295 (14 December 1960)

Judgement Date : 14 Dec 1960

Citation : 1960 Latest Caselaw 295 SC

Headnote :

The respondents dealt in gunnies. They first entered into contracts with two Mills agreeing to purchase gunnies at a certain rate for future delivery, and also entered into agreement with third parties, by which they charged something extra from those third parties and handed over the delivery order...
The Bata Shoe Co. (P) Ltd. Vs. D. N. Ganguly & Ors [1960] INSC 296 (15 December 1960)

Judgement Date : 15 Dec 1960

Citation : 1960 Latest Caselaw 296 SC

Headnote :

During the course of conciliation proceedings in respect of a dispute between the appellant company and its workmen a settlement was arrived at between the parties on February 18, 1954. Despite the settlement some of the workmen went on strike on February 23, 1954, but eventually it was called off o...
Alembic Chemical Works Co., Ltd. Vs. The Workmen [1960] INSC 297 (15 December 1960)

Judgement Date : 15 Dec 1960

Citation : 1960 Latest Caselaw 297 SC

Headnote :

It is not correct to say that S. 79 of the Factories Act, 1948, standardises the grant of annual leave with wages to employees to whom the Act applies and that neither the employer by voluntary agreement nor the Industrial Tribunal by its award can vary that standard. It is well settled that in cons...
Raja Bahadur Visheshwara Singh& Ors Vs. Commissioner of Income-Tax, Biharand Orissa [1960] INSC 298 (15 December 1960)

Judgement Date : 15 Dec 1960

Citation : 1960 Latest Caselaw 298 SC

Headnote :

The appellant used to invest his cash surplus in shares and securities and maintained an account book called Book No. 1 relating thereto. During the period from 1930 to 1941-42 he purchased a large number of shares and securities which by the accounting year 1941-42 were of a value Rs. 1491 lacs....
The Commissioner of Agricultural income-Tax Vs. The Calvary Mount Estates (Private) Ltd. [1960] INSC 299 (15 December 1960)

Judgement Date : 15 Dec 1960

Citation : 1960 Latest Caselaw 299 SC

Headnote :

The assessee owned an Estate of 590 acres out of which 235 acres were occupied by immature non-bearing rubber trees, for the maintenance and upkeep of which the respondent claimed expenses from out of the income, which was allowed both by the Agricultural Income Tax Tribunal and the High Court. The...
The Travancore Rubber And Teaco., Ltd. Vs. The Commissioner of Agricultural income-Tax, Kerala [1960] INSC 300(15 December 1960)

Judgement Date : 15 Dec 1960

Citation : 1960 Latest Caselaw 300 SC

Headnote :

In computing the agricultural income of a person s. 5(f) of the Travancore-Cochin Agricultural Income-tax Act, 1950, allowed deductions of any expenditure "laid out wholly and exclusively for purpose of deriving the agricultural income". The assessee who had rubber plantations claimed that...
Godavari Sugar Mills Ltd. Vs. Kepargaon Taluka Sakhar Kamgarsabha, Sakarwadi [1960] INSC 301(16 December 1960)

Judgement Date : 16 Dec 1960

Citation : 1960 Latest Caselaw 301 SC

Headnote :

A dispute having arisen between the appellant-employer and its workmen regarding the employment of contract labour in the appellant's mills, the union representing the workmen which is the respondent in the present case after serving notice on the appellant under s. 42(2) of the Bombay Industria...
Oriental Metal Pressing Works (P.)Ltd. Vs. Bhaskar Kashinath Thakoor & Another [1960] INSC 302(16 December 1960)

Judgement Date : 16 Dec 1960

Citation : 1960 Latest Caselaw 302 SC

Headnote :

By s. 312 of the Companies Act, 1956, "Any assignment of his office made after the commencement of this Act by any director of a company shall be void." 42 330 The managing director of a private company, empowered by the terms of the agreement between him and the company and the articles t...
Sarjoo Prasad Vs. The State of Uttar Pradesh [1960] INSC 303; Air 1961 Sc 631; 1961 (3) SCR 324 (16 December 1960)

Judgement Date : 16 Dec 1960

Citation : 1960 Latest Caselaw 303 SC

Headnote :

The appellant was an employee of one T, a vendor of edible oils. He was found to have sold adulterated mustard oil and he and T were prosecuted for an offence under S. 7 read with S....16 of the Prevention of Food Adulteration Act, 1954. Both were found guilty; T was sentenced to pay a fine of Rs...
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