Thursday, 23, Apr, 2026
 
 
 
Expand O P Jindal Global University
 
  
  
 
 
 
Calcutta Discount Company Limited Vs. Income-Tax Officer, Companies District & ANR [1960] INSC 187 (1 November 1960)

Judgement Date : 01 Nov 1960

Citation : 1960 Latest Caselaw 187 SC

Headnote :

The appellant, a private limited company, was assessed for income tax for the assessment years 1942-43, 1943-44, and 1944-45 through three separate orders dated January 26, 1944, February 12, 1944, and February 15, 1945, under Section 23(3) of the Indian Income Tax Act, based on returns it submitted...
The Commissioner of Income-Tax, Bombay Circle Ii Vs. The National Syndicate, Bombay [1960] INSC 188 (1 November 1960)

Judgement Date : 01 Nov 1960

Citation : 1960 Latest Caselaw 188 SC

Headnote :

On January 11, 1945, the National Syndicate, a firm based in Bombay, purchased a tailoring business as a going concern for Rs. 89,321, which included the cost of sewing machines and a motor lorry. Shortly after the acquisition, the respondent encountered difficulties in operating the business and de...
M. Pentiah & Ors Vs. Muddala Veeramallappa & Ors [1960] INSC 189 (7 November 1960)

Judgement Date : 07 Nov 1960

Citation : 1960 Latest Caselaw 189 SC

Headnote :

The respondents were the elected members of the Vicarabad 296 Municipal Committee, established in 1953 under the Hyderabad Municipal and Town Committees Act of 1951. This Act was repealed by section 320 of the Hyderabad District Municipalities Act of 1956, which took effect in 1956. This section sta...
Indian Copper Corporation Ltd. Vs. The State of Bihar & Ors [1960] INSC 190 (7 November 1960)

Judgement Date : 07 Nov 1960

Citation : 1960 Latest Caselaw 190 SC

Headnote :

The appellant conducted sales from January 26, 1950, to March 31, 1950, during which the ownership of the goods transferred within the State of Bihar, but the delivery occurred outside Bihar for consumption elsewhere. In some instances, the goods were delivered to the first destination state for con...
The Commissioner of Income-Tax, Hyderabad Vs. Dewan Bahadur Ramgopal Mills Ltd. [1960] INSC 191 (8 November 1960)

Judgement Date : 08 Nov 1960

Citation : 1960 Latest Caselaw 191 SC

Headnote :

Before January 26, 1950, when the former State of Hyderabad merged into the Union of India and became a Part B State, the respondent company was assessed for income tax under the Hyderabad Income-tax Act. Under this Act, the company received depreciation allowances based on the written down value of...
Manohar Lal Vs. The State of Punjab [1960] INSC 192 (11 November 1960)

Judgement Date : 11 Nov 1960

Citation : 1960 Latest Caselaw 192 SC

Headnote :

The appellant, a shopkeeper, was convicted for the second time by the Additional District Magistrate for violating section 7(1) of the Punjab Trade Employees Act, 1940. This section required him to keep his shop closed on a day he had designated as a \"close day.\" He argued that the Act did not app...
State of Uttar Pradesh & Ors Vs. Basti Sugar Mills Co., Ltd. [1960] INSC 193 (11 November 1960)

Judgement Date : 11 Nov 1960

Citation : 1960 Latest Caselaw 193 SC

Headnote :

The Government of Uttar Pradesh established a Court of Inquiry under sections 6 and 10 of the United Provinces Industrial Disputes Act, 1947, to address the current dispute. After the Court submitted its report, the Government issued a notification in July 1950, instructing various sugar factories t...
M/S. Swadeshi Cotton Mills Co.,Ltd., Kanpur Vs. Rajeshwar Prashad & Ors [1960] INSC 194 (14 November 1960)

Judgement Date : 14 Nov 1960

Citation : 1960 Latest Caselaw 194 SC

Headnote :

While this appeal by special leave concerning an industrial dispute was pending in this Court, a Director of the appellant employer and a representative of the respondent employees submitted an application requesting the Court to issue an order based on a compromise, as it was claimed that an agreem...
Imperial Chemical Industries (India) Private Limited Vs. The Workmen [1960] INSC 195 (14 November 1960)

Judgement Date : 14 Nov 1960

Citation : 1960 Latest Caselaw 195 SC

Headnote :

The workers at the Imperial Chemical Industries in Bombay demanded, first, double their regular pay rate for work performed on Sundays and holidays, and second, that no employee should be mandatorily retired by the company before reaching the age of 60.The company contested these demands, arguing th...
The State of Punjab Vs. Sodhi Sukhdev Singh [1960] INSC 196 (15 November 1960)

Judgement Date : 15 Nov 1960

Citation : 1960 Latest Caselaw 196 SC

Headnote :

The individual, who served as a District and Sessions Judge in the former State of Pepsu, was dismissed from his position on April 7, 1953, by an order from the President of India, who was overseeing the state\'s administration at that time. On May 18, 1955, the individual submitted a representation...
The State of Bombay Vs. M/S. Ratilal Vadilal And Bros [1960] INSC 197 (15 November 1960)

Judgement Date : 15 Nov 1960

Citation : 1960 Latest Caselaw 197 SC

Headnote :

Nanalal Karsandas, a brick manufacturer, possessed a priority certificate for coal purchases under the Colliery Control Order and acquired a specific amount of coal from M/s. S. G. Rungta Colliery through commission agents, the respondents. The respondents sought clarification from the Collector on...
Pandit Jhandu Lal & Ors Vs. The State of Punjab & Ors [1960] INSC 198 (16 November 1960)

Judgement Date : 16 Nov 1960

Citation : 1960 Latest Caselaw 198 SC

Headnote :

The Punjab Government issued a notification under sections 4 and 6 of the Land Acquisition Act, 1894, initiating the process to acquire land for the establishment of a labor colony as part of a government-sponsored housing scheme for the workers of the Thapar Industrial Workers\' Co-operative Housin...
M/S.Sathyanarayana Brothers (P) Ltd. Vs. Tamil Nadu Water Supply & Drainage Board [1960] INSC 199 (17 November 1960)

Judgement Date : 17 Nov 1960

Citation : 1960 Latest Caselaw 199 SC

Headnote :

The company in question acquired machinery for Rs. 89,000 and sold it for the same amount. However, in its financial records, the machinery\'s written down value was recorded as Rs. 73,392 for the accounting year. When calculating the company\'s taxable income, the Income Tax Officer included the di...
The Commissioner of Income-Tax,Bombay City, Bombay Vs. Bipinchandra Maganlal And Co. Ltd., Bombay [1960] INSC 200 (17 November 1960)

Judgement Date : 17 Nov 1960

Citation : 1960 Latest Caselaw 200 SC

Headnote :

The company in question acquired machinery for Rs. 89,000 and sold it for the same amount. However, in its financial records, the machinery\'s written down value was recorded as Rs. 73,392 for the accounting year. When calculating the company\'s taxable income, the Income Tax Officer included the di...
The Ahmedabad Textile Industry's Research Association Vs. The State of Bombay & Ors [1960] INSC 201 (17 November 1960)

Judgement Date : 17 Nov 1960

Citation : 1960 Latest Caselaw 201 SC

Headnote :

The appellant association was established in 1947 with the aim of creating a textile research institute dedicated to conducting research and scientific work related to the textile industry and other related trades. The funding for the association\'s operations came from its members as well as grants...
Ram Padarath Mahto Vs. Mishri Singh & ANR [1960] INSC 202 (17 November 1960)

Judgement Date : 17 Nov 1960

Citation : 1960 Latest Caselaw 202 SC

Headnote :

The appellant was part of a joint Hindu family that operated as government stockists of grain under a contract with the Government of Bihar. His nomination for the Bihar Legislative Assembly election was rejected on the basis that he was disqualified under section 7(d) of the Representation of the P...
Keki Bejonji & ANR Vs. The State of Bombay [1960] INSC 203 (18 November 1960)

Judgement Date : 18 Nov 1960

Citation : 1960 Latest Caselaw 203 SC

Headnote :

During the search of appellant No. 1\'s premises, a fully operational still was discovered, which was being operated by appellant No. 1 and his employee, appellant No. 2. The presidency Magistrate confirmed the presence of a working still and 516 liters of illicit liquor. When appellant No. 1 was qu...
Pratap Singh Vs. The State of Vindhya Pradesh (Now Madhya Pradesh) [1960] INSC 204 (18 November 1960)

Judgement Date : 18 Nov 1960

Citation : 1960 Latest Caselaw 204 SC

Headnote :

The appellant submitted an appeal while incarcerated, which was promptly dismissed on its merits. Subsequently, he filed a Memorandum of Appeal through a lawyer, but it was rejected on the basis that it was not permissible since his earlier appeal from jail under Section 420 of the Code of Criminal...
Maharaja Pravir Chandra Bhanj Deo Kakatiya Vs. The State of Madhya Pradesh [1960] INSC 205 (18 November 1960)

Judgement Date : 18 Nov 1960

Citation : 1960 Latest Caselaw 205 SC

Headnote :

The appellant was the Ruler of the State of Baster, which was subsequently merged into the State of Madhya Pradesh. He was acknowledged by the President as a Ruler under Article 366(22) of the Constitution. The respondent reclaimed certain lands owned by the appellant under the Madhya Pradesh Abolit...
R. Sai Bharathi Vs. J. Jayalalitha & Ors [1960] INSC 206 (18 November 1960)

Judgement Date : 18 Nov 1960

Citation : 1960 Latest Caselaw 206 SC

Headnote :

The appellant was the Ruler of the State of Baster, which was subsequently merged into the State of Madhya Pradesh. He was acknowledged by the President as a Ruler under Article 366(22) of the Constitution. The respondent reclaimed certain lands owned by the appellant under the Madhya Pradesh Abolit...
Rekha Mukherjee Vs. Ashish Kumar Das & ANR [1960] INSC 207 (21 November 1960)

Judgement Date : 21 Nov 1960

Citation : 1960 Latest Caselaw 207 SC

Headnote :

The petitioners contested the constitutional legitimacy of the Orissa Mining Areas Development Fund Act, 1952. Section 3 of the Act authorized the State Government to designate mining areas to provide certain amenities after considering objections from lessees. Section 4 allowed the imposition and c...
The Hingir-Rampur Coal Co., Ltd. & Ors Vs. The State of Orissa & Ors [1960] INSC 208 (21 November 1960)

Judgement Date : 21 Nov 1960

Citation : 1960 Latest Caselaw 208 SC

Headnote :

The petitioners contested the constitutional legitimacy of the Orissa Mining Areas Development Fund Act, 1952. Section 3 of the Act authorized the State Government to designate mining areas to provide certain amenities after considering objections from lessees. Section 4 allowed the imposition and c...
Ashan Devi & ANR Vs. Phulwasi Devi & Ors [1960] INSC 209 (21 November 1960)

Judgement Date : 21 Nov 1960

Citation : 1960 Latest Caselaw 209 SC

Headnote :

The appellant Corporation was assessed sales tax under Section 13(5) of the Bihar Sales Tax Act, 1947, for machinery and equipment valued at approximately Rs. 42,63,305, which was supplied to two contractor firms based on an agreement for dam construction. This agreement stipulated that the contract...
M/S. Damodar Valley Corporation Vs. The State of Bihar [1960] INSC 210 (21 November 1960)

Judgement Date : 21 Nov 1960

Citation : 1960 Latest Caselaw 210 SC

Headnote :

The appellant Corporation was assessed sales tax under Section 13(5) of the Bihar Sales Tax Act, 1947, for machinery and equipment valued at approximately Rs. 42,63,305, which was supplied to two contractor firms based on an agreement for dam construction. This agreement stipulated that the contract...
Delhi Cloth And General Mills Co., Ltd. Vs. Shri Rameshwar Dyal & ANR [1960] INSC 211 (22 November 1960)

Judgement Date : 22 Nov 1960

Citation : 1960 Latest Caselaw 211 SC

Headnote :

Sharda Singh, a respondent and former employee of the appellant mills, was dismissed for failing to comply with the orders of the management. He subsequently filed a petition with the Industrial Tribunal under Section 33-A of the Industrial Disputes Act, 1947, challenging his dismissal on several gr...
Hindustan Lever & ANR Vs. State of Maharashtra & ANR [1960] INSC 212 (22 November 1960)

Judgement Date : 22 Nov 1960

Citation : 1960 Latest Caselaw 212 SC

Headnote :

Sharda Singh, a respondent and former employee of the appellant mills, was dismissed for failing to comply with the orders of the management. He subsequently filed a petition with the Industrial Tribunal under Section 33-A of the Industrial Disputes Act, 1947, challenging his dismissal on several gr...
Kantilal Manilal & Ors Vs. The Commissioner of Income-Tax, Bombay [1960] INSC 213 (22 November 1960)

Judgement Date : 22 Nov 1960

Citation : 1960 Latest Caselaw 213 SC

Headnote :

The appellants were shareholders of Navjivan Mills Ltd., which owned a significant number of shares in the Bank of India. In an effort to increase their share capital, the Bank offered additional shares to the Mills at a price, including a premium, that was approximately half of the market value. Th...
Manager, Nirmala Senior, Secondary School, Port Blair Vs. N.I. Khan & Ors [1960] INSC 214 (22 November 1960)

Judgement Date : 22 Nov 1960

Citation : 1960 Latest Caselaw 214 SC

Headnote :

The appellants were shareholders of Navjivan Mills Ltd., which owned a significant number of shares in the Bank of India. In an effort to increase their share capital, the Bank offered additional shares to the Mills at a price, including a premium, that was approximately half of the market value. Th...
Abdul Hakim Quraishi & Ors Vs. The State of Bihar [1960] INSC 215 (23 November 1960)

Judgement Date : 23 Nov 1960

Citation : 1960 Latest Caselaw 215 SC

Headnote :

In the case of Mohd. Hanif Quareshi v. The State of Bihar, the Supreme Court determined that a complete prohibition on the slaughter of bulls, bullocks, and she-buffaloes once they were no longer useful was not in the public interest and was therefore invalid. Following this ruling, the Bihar Legisl...
Pramod K. Pankaj Vs. State of Bihar & Ors [1960] INSC 216 (23 November 1960)

Judgement Date : 23 Nov 1960

Citation : 1960 Latest Caselaw 216 SC

Headnote :

In the case of Mohd. Hanif Quareshi v. The State of Bihar, the Supreme Court determined that a complete prohibition on the slaughter of bulls, bullocks, and she-buffaloes once they were no longer useful was not in the public interest and was therefore invalid. Following this ruling, the Bihar Legisl...
Srish Chandra Sen & Ors Vs. The Commissioner of Income-Tax, West Bengal [1960] INSC 217 (23 November 1960)

Judgement Date : 23 Nov 1960

Citation : 1960 Latest Caselaw 217 SC

Headnote :

On November 2, 1864, the Government of Bengal acquired a parcel of land from the Panchannagram Estate, which had been permanently settled under Regulation 1 of 1793. This acquisition was initiated by the justices of the Peace for the Town of Calcutta, a corporation established under the Calcutta Mun...
State of Punjab & ANR Vs. M/S. Devans Modern Brewaries And ANR [1960] INSC 218 (23 November 1960)

Judgement Date : 23 Nov 1960

Citation : 1960 Latest Caselaw 218 SC

Headnote :

On November 2, 1864, the Government of Bengal acquired a parcel of land from the Panchannagram Estate, which had been permanently settled under Regulation 1 of 1793. This acquisition was initiated by the justices of the Peace for the Town of Calcutta, a corporation established under the Calcutta Mun...
M/S. Madan Mohan Damma Mal Ltd. & ANR Vs. The State of West Bengal & ANR [1960] INSC 219 (24 November 1960)

Judgement Date : 24 Nov 1960

Citation : 1960 Latest Caselaw 219 SC

Headnote :

The first appellant, referred to as No. 1, dispatched a shipment of mustard oil in a tank wagon from Firozabad, U.P. to its location in Calcutta, where it received the wagon from the railway authorities. A Food Inspector collected samples of the oil from the wagon, which were subsequently found to b...
Itw Signode India Ltd. Vs. Collector of Central Excise [1960] INSC 220 (24 November 1960)

Judgement Date : 24 Nov 1960

Citation : 1960 Latest Caselaw 220 SC

Headnote :

The appellant company imported dates from overseas using both steamers and country boats. At that time, the government had prohibited the import of dates via steamers, leading to the confiscation of the consignments imported by this method by customs authorities under section 167, item 8, of the Sea...
M/S. Haji Aziz And Abdul Shakoor Bros. Vs. The Commissioner of Income-Tax, Bombay City Ii [1960] INSC 221 (24 November 1960)

Judgement Date : 24 Nov 1960

Citation : 1960 Latest Caselaw 221 SC

Headnote :

The appellant company imported dates from overseas using both steamers and country boats. At that time, the government had prohibited the importation of dates via steamers, leading to the confiscation of the shipments brought in by steamer by customs authorities under section 167, item 8, of the Sea...
Shyam Singh Vs. Daryao Singh [1960] INSC 222 (24 November 1960)

Judgement Date : 24 Nov 1960

Citation : 1960 Latest Caselaw 222 SC

Headnote :

In the course of its business activities, the respondent secured a loan from the Bank of India through a promissory note signed jointly by him and one Kishorilal, following the common commercial practice of obtaining bank loans under joint and several liability.The loan amount was split equally betw...
The Commissioner of Income-Tax, Bombay City I Vs. M/S. Jagannath Kissonlal, Bombay [1960] INSC 223 (24 November 1960)

Judgement Date : 24 Nov 1960

Citation : 1960 Latest Caselaw 223 SC

Headnote :

In the course of its business activities, the respondent secured a loan from the Bank of India through a promissory note signed jointly by him and one Kishorilal, following the common commercial practice of borrowing from banks under joint and several liability.The loan amount was split equally betw...
Prohibition & Excise Supdt. A.P. & Ors Vs. Toddy Tappers Coop. Society, Marredpally & Ors [1960] INSC 224 (24 November 1960)

Judgement Date : 24 Nov 1960

Citation : 1960 Latest Caselaw 224 SC

Headnote :

A consent decree was issued against the taxpayer, mandating maintenance payments to his wife and children. This decree did not impose any lien on the taxpayer\'s income. The taxpayer sought to deduct the amount paid under the decree from his total income during the income tax assessment.The court ru...
The Commissioner of Income-Tax, Bombay City Ii Vs. Shri Sitaldas Tirathdas [1960] INSC 225 (24 November 1960)

Judgement Date : 24 Nov 1960

Citation : 1960 Latest Caselaw 225 SC

Headnote :

A consent decree was issued against the taxpayer, mandating maintenance payments to his wife and children. This decree did not impose any lien on the taxpayer\'s income. The taxpayer sought to deduct the amount paid under the decree from his total income during the income tax assessment.The court ru...
N.D. Thandani Vs. Arnavaz Rustom Printer & ANR [1960] INSC 226 (25 November 1960)

Judgement Date : 25 Nov 1960

Citation : 1960 Latest Caselaw 226 SC

Headnote :

The individual in question was a sub-Inspector of Police. A complaint was lodged with the Superintendent of Police, alleging that the complainant was carrying a bundle of currency notes amounting to Rs. 650 when he was stopped and searched by the respondent. It was claimed that the respondent opened...
The State of Uttar Pradesh & Ors Vs. Babu Ram Upadhya [1960] INSC 227 (25 November 1960)

Judgement Date : 25 Nov 1960

Citation : 1960 Latest Caselaw 227 SC

Headnote :

The individual in question was a sub-Inspector of Police. A complaint was lodged with the Superintendent of Police, stating that the complainant was carrying a bundle of currency notes amounting to Rs. 650 when he was stopped and searched by the respondent. During the search, the respondent opened t...
The Land Acquisition Officer, Kammarapally Village Vs. Nookala Rajamallu & Ors [1960] INSC 228 (25 November 1960)

Judgement Date : 25 Nov 1960

Citation : 1960 Latest Caselaw 228 SC

Headnote :

The respondent was assigned as the officer in charge of a police station when the District Magistrate received complaints alleging that he was accepting bribes. In response, the District Magistrate ordered an inquiry by the Sub Divisional Magistrate and sent the findings, along with his own comments...
The State of Uttar Pradesh & Ors Vs. Ajodhya Prasad [1960] INSC 229 (25 November 1960)

Judgement Date : 25 Nov 1960

Citation : 1960 Latest Caselaw 229 SC

Headnote :

The respondent was assigned as the officer in charge of a police station when the District Magistrate received complaints alleging that he was accepting bribes. In response, the District Magistrate ordered an inquiry by the Sub Divisional Magistrate and sent the findings, along with his own comments...
Bhargavan & Ors Vs. State of Kerala [1960] INSC 230 (28 November 1960)

Judgement Date : 28 Nov 1960

Citation : 1960 Latest Caselaw 230 SC

Headnote :

The respondent club\'s primary business was to conduct race meetings on a commercial basis. The club did not own any horses and, consequently, did not hire jockeys. It was crucial for the club to have a sufficient number of skilled and experienced jockeys available to owners and trainers; otherwise,...
The Commissioner of Income-Tax, West Bengal Vs. Royal Calcutta Turf Club [1960] INSC 231 (28 November 1960)

Judgement Date : 28 Nov 1960

Citation : 1960 Latest Caselaw 231 SC

Headnote :

The respondent club\'s primary business was to conduct race meetings on a commercial basis. The club did not own any horses and, consequently, did not hire jockeys. It was crucial for the club to have a sufficient number of skilled and experienced jockeys available to owners and trainers; otherwise,...
All India Reporter Ltd., Nagpur Vs. Ramachandra Dhondo Datar [1960] INSC 232 (29 November 1960)

Judgement Date : 29 Nov 1960

Citation : 1960 Latest Caselaw 232 SC

Headnote :

In a civil lawsuit, the respondent secured a decree against his employer, the appellant company, for an amount that included compensation for wrongful termination, unpaid salary, interest, and legal costs. Following this, the respondent sought to enforce the decree. The Income-tax Officer issued a n...
Ram Dular Rai & Ors Vs. State of Bihar [1960] INSC 233 (29 November 1960)

Judgement Date : 29 Nov 1960

Citation : 1960 Latest Caselaw 233 SC

Headnote :

In a civil lawsuit, the respondent secured a decree against his employer, the appellant company, for an amount that included compensation for wrongful termination, unpaid salary, interest, and legal costs. Following this, the respondent sought to enforce the decree. The Income-tax Officer issued a n...
C. A. Abraham, Uppoottil, Kottayam Vs. The Income-Tax Officer, Kottayam & ANR [1960] INSC 234 (29 November 1960)

Judgement Date : 29 Nov 1960

Citation : 1960 Latest Caselaw 234 SC

Headnote :

The appellant, who was engaged in a food grains business in partnership with another individual, continued to file the firm\'s income tax returns even after the death of his partner. It was discovered that the firm had concealed some of its income, leading the Income-tax Officer to not only assess t...
Nair Service Society Vs. Dist. Officer, Kerala Public Service Commission & Ors [1960] INSC 235 (29 November 1960)

Judgement Date : 29 Nov 1960

Citation : 1960 Latest Caselaw 235 SC

Headnote :

The appellant, who was engaged in a food grains business in partnership with another individual, continued to file the firm\'s income tax returns even after the death of his partner. It was discovered that the firm had concealed some of its income, leading the Income-tax Officer to not only assess t...
State of U.P. & Ors Vs. Lalji Tandon [1960] INSC 236 (29 November 1960)

Judgement Date : 29 Nov 1960

Citation : 1960 Latest Caselaw 236 SC

Headnote :

The appellant, who earned agricultural income from his Zamindari, was subject to income tax assessments for the years 1944-45 to 1947-48. The income tax authorities excluded the interest he received on overdue rent from his taxable income, following a ruling from the Patna High Court. However, this...
Download the LatestLaws.com Mobile App
 
 
Latestlaws Newsletter
 

Publish Your Article

 

Campus Ambassador

 

Media Partner

 

Campus Buzz

 

LatestLaws Guest Court Correspondent

LatestLaws Guest Court Correspondent Apply Now!
 

LatestLaws.com presents: Lexidem Offline Internship Program, 2026

 

LatestLaws.com presents 'Lexidem Online Internship, 2026', Apply Now!

 
 

LatestLaws Partner Event : IDRC

 

LatestLaws Partner Event : IJJ

 
 
Latestlaws Newsletter