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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 to income tax for the assessment years 1942-43, 1943-44 and 1944-45 by three separate orders dated January 26, 1944, February 12, 1944, and February 15, 1945, under S. 23(3) of the Indian Income Tax Act on returns filed by it with statements of...
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 :

The National Syndicate, a Bombay firm, acquired on January 11, 1945, a tailoring business as a going concern for Rs. 89,321 which included the consideration paid for sewing machines and a motor lorry. Soon after the purchase the respondent found it difficult to continue the business, therefore close...
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296 Municipal Committee, constituted in 1953, under the Hyderabad Municipal and Town Committees Act, 1951 That Act was repealed by s. 320 of the Hyderabad District Municipalities Act, 1956, which came into force in 1956. That section provided...
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 effected sales during the period 26-1-1950 to 31-3-1950, where under the property in the goods passed in the State of Bihar but delivery was effected outside Bihar for consumption outside Bihar. In some of these sales the goods were delivered in the State of first destination for consu...
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 :

Prior to January 26, 1950, when the erstwhile State of Hyderabad merged in the Union of India and became a Part B State the respondent company was assessed to income-tax under the Hyderabad Income-tax Act, by which depreciation allowance was given to it on the basis of the written down value of its...
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 who was a shopkeeper was convicted for the second time by the Additional District Magistrate for contravening the provisions of s. 7(1) of the Punjab Trade Employees Act, 1940, under which he was required to keep his shop closed on the day which he had himself chosen as a " close...
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 U. P. appointed a Court of enquiry under ss. 6 and 10 of the United Provinces Industrial Disputes Act, 1947, and referred to it the present dispute. The Court of enquiry submitted its report to the Government, whereupon the Government issued a notification in July, 1950, directing...
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, relating to an industrial dispute was pending in this Court a Director of the appellant employer and a representative of the respondents employees made an application to the Court praying that an order might be passed in terms of a compromise since an agreement wa...
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 workmen of the Imperial Chemical Industries at Bombay claimed, firstly, twice the employee's normal rate of pay for the work done on Sundays and holidays and secondly that all employees of the company shall not compulsorily be retired by the company before they attain the age of 60. The c...
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 respondent who was a District and Sessions Judge in the erstwhile State of Pepsu was removed from service on April 7, 1953 by an order passed by the President of India who was then in charge of the administration of the State. A representation made by the respondent on May 18, 1955, was consider...
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 :

One Nanalal Karsandas, who was a brick manufacturer, held a priority certificate for purchasing coal under the Colliery Control Order and purchased a certain quantity of coal from M/s. S. G. Rungta Colliery through the respondents who were commission agents. The respondents applied to the Collector...
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 notification under ss. 4 and 6 of the Land Acquisition Act, 1894, and started proceedings for acquisition of lands for the construction of a labour colony under the Government sponsored Housing Scheme for the workers of the Thapar Industrial Workers' Co-operative Hou...
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 respondent company purchased certain machinery for Rs. 89,000 and sold it for the same value, but in the books of account the written down value of the machinery was shown in the year of account as Rs. 73,392. The Income Tax Officer in computing the assessable income of the company added the dif...
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 respondent company purchased certain machinery for Rs. 89,000 and sold it for the same value, but in the books of account the written down value of the machinery was shown in the year of account as Rs. 73,392. The Income Tax Officer in computing the assessable income of the company added the dif...
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 founded in 1947 and the object of the founders was to establish a textile research institute for the purpose of carrying on research and other scientific work in connection with the textile trade or industry and other trade and industry allied therewith or necessary the...
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 a member of a joint Hindu family which carried on the business of Government stockists of grain under a contract with the Government of Bihar. His nomination for election to the Bihar Legislative Assembly was rejected on the ground that he was disqualified under s. 7(d) of the Repr...
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 the premises of the appellant No. 1 a complete working still was found which was being worked by the appellant No. 1 and his servant, appellant No. 2. The presidency Magistrate was satisfied that a working still and 516 illicit liquor were found. The appellant No. 1 was examined...
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 filed an appeal while he was in jail which was summarily dismissed on merits. Thereafter lie filed a Memorandum of Appeal through a pleader which was rejected on the ground that it was not maintainable owing to his appeal from jail under S. 420 of the Code of Criminal Procedure having...
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 later integrated with the State of Madhya Pradesh. He was recognised by the President as a Ruler under Art. 366(22) of the Constitution. The respondent resumed certain lands belonging to the appellant under the Madhya Pradesh Abolition of...
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 later integrated with the State of Madhya Pradesh. He was recognised by the President as a Ruler under Art. 366(22) of the Constitution. The respondent resumed certain lands belonging to the appellant under the Madhya Pradesh Abolition of...
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 challenged the constitutional validity of the Orissa Mining Areas Development Fund Act, 1952, which by s. 3 empowered the State Government to constitute mining areas for the purpose of providing them with certain amenities after hearing objections from the lessees, by s. 4 to impose...
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 challenged the constitutional validity of the Orissa Mining Areas Development Fund Act, 1952, which by s. 3 empowered the State Government to constitute mining areas for the purpose of providing them with certain amenities after hearing objections from the lessees, by s. 4 to impose...
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 to sales tax under S. 13(5) of the Bihar Sales Tax Act, 1947, on the price of machinery and equipment, amounting approximately to Rs. 42,63,305, supplied to two contractor firms on the basis of an agreement which it entered into with them for the construction o...
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 to sales tax under S. 13(5) of the Bihar Sales Tax Act, 1947, on the price of machinery and equipment, amounting approximately to Rs. 42,63,305, supplied to two contractor firms on the basis of an agreement which it entered into with them for the construction o...
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 :

One Sharda Singh, respondent, who was an employee of the appellant-mills was dismissed for disobeying the orders of the managing authority. He filed an application before the Industrial tribunal under S. 33-A of the Industrial Disputes Act, 1947, contesting his dismissal on various grounds, whereupo...
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 :

One Sharda Singh, respondent, who was an employee of the appellant-mills was dismissed for disobeying the orders of the managing authority. He filed an application before the Industrial tribunal under S. 33-A of the Industrial Disputes Act, 1947, contesting his dismissal on various grounds, whereupo...
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 a company known as Navjivan Mills Ltd. which held a large number of shares of the Bank of India. The Bank with the object of increasing their share capital offered some more shares to the Mills for a price including premium which was about half the market value. T...
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 a company known as Navjivan Mills Ltd. which held a large number of shares of the Bank of India. The Bank with the object of increasing their share capital offered some more shares to the Mills for a price including premium which was about half the market value. T...
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 Mohd. Hanif Quareshi v. The State of Bihar the Supreme Court held that a total ban on the slaughter of bulls, bullocks and she-buffaloes after they had ceased to be useful was not in the interests of the general public and was invalid. Thereafter, the Bihar Legislature passed the Bihar Preservati...
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 Mohd. Hanif Quareshi v. The State of Bihar the Supreme Court held that a total ban on the slaughter of bulls, bullocks and she-buffaloes after they had ceased to be useful was not in the interests of the general public and was invalid. Thereafter, the Bihar Legislature passed the Bihar Preservati...
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 :

By a notification dated November 2, 1864, a piece of land forming part of the Panchannagram Estate which was permanently settled under Regulation 1 of 1793, was acquired by the Government of Bengal at the instance of the justices of the Peace for the Town of Calcutta, which was a corporation establi...
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 :

By a notification dated November 2, 1864, a piece of land forming part of the Panchannagram Estate which was permanently settled under Regulation 1 of 1793, was acquired by the Government of Bengal at the instance of the justices of the Peace for the Town of Calcutta, which was a corporation establi...
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 No. 1 sent a consignment of mustard oil in a tank wagon from Firozabad, U. P. to itself at Calcutta where it took delivery of the wagon from the railway authorities. The Food Inspector took samples of the oil from the wagon which on analysis were found to be adulterated. The appe...
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 firm imported dates from abroad partly by steamer and partly by country craft. At the relevant time import of dates by steamers had been prohibited by Government (1) [1945] 1 3 I.T.R. Supp. 1. (2) [1956] S.C.R. 551. 652 notification, and the consignments which were imported by st...
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 firm imported dates from abroad partly by steamer and partly by country craft. At the relevant time import of dates by steamers had been prohibited by Government (1) [1945] 1 3 I.T.R. Supp. 1. (2) [1956] S.C.R. 551. 652 notification, and the consignments which were imported by st...
Shyam Singh Vs. Daryao Singh [1960] INSC 222 (24 November 1960)

Judgement Date : 24 Nov 1960

Citation : 1960 Latest Caselaw 222 SC

Headnote :

For the purposes of its business the respondent borrowed a certain sum of money from the Bank of India on a pronote executed jointly by him and one Kishorilal in accordance with a commercial practice of carrying on business by borrowing money from Banks on joint and several liability. The money w...
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 :

For the purposes of its business the respondent borrowed a certain sum of money from the Bank of India on a pronote executed jointly by him and one Kishorilal in accordance with a commercial practice of carrying on business by borrowing money from Banks on joint and several liability. The money w...
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 passed against the assessee awarding maintenance to his wife and children. The decree did not create any charge upon the income of the assessee. The assessee claimed in the assessment of income tax deduction of the amount paid under the decree from his total income. Held, tha...
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 passed against the assessee awarding maintenance to his wife and children. The decree did not create any charge upon the income of the assessee. The assessee claimed in the assessment of income tax deduction of the amount paid under the decree from his total income. Held, tha...
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 respondent was a sub-Inspector of Police. A complaint was received by the Superintendent of Police that the complainant was carrying currency notes of Rs. 650 in a bundle when he was stopped by the respondent and his person was searched, that the respondent opened the bundle of notes and handed...
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 respondent was a sub-Inspector of Police. A complaint was received by the Superintendent of Police that the complainant was carrying currency notes of Rs. 650 in a bundle when he was stopped by the respondent and his person was searched, that the respondent opened the bundle of notes and handed...
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 posted as officer in charge of a police station when complaints were received by the District Magistrate that the respondent was receiving bribes. The District Magistrate got an enquiry made by the Sub Divisional Magistrate and forwarded the report to ghether with his own endorsem...
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 posted as officer in charge of a police station when complaints were received by the District Magistrate that the respondent was receiving bribes. The District Magistrate got an enquiry made by the Sub Divisional Magistrate and forwarded the report to ghether with his own endorsem...
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 business of the respondent club was to run race meetings on a commercial scale. The club did not own any horse, and therefore did not employ jockeys. it was a matter of some importance to the club that there were jockeys of requisite skill and experience in sufficient numbers who would be availa...
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 business of the respondent club was to run race meetings on a commercial scale. The club did not own any horse, and therefore did not employ jockeys. it was a matter of some importance to the club that there were jockeys of requisite skill and experience in sufficient numbers who would be availa...
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 suit the respondent obtained a decree against his employer the appellant company for a sum which included compensation for wrongful termination of his service, arrears of salary, interest and costs of the suit, and then applied for execution of the decree. The Income-tax Officer served a...
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 suit the respondent obtained a decree against his employer the appellant company for a sum which included compensation for wrongful termination of his service, arrears of salary, interest and costs of the suit, and then applied for execution of the decree. The Income-tax Officer served a...
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 carrying on business in food grains in partnership with another person submitted the returns of the income of the firm for the accounting years even after his partner's death. It was found that certain income of the firm was concealed and the Income-tax Officer not only ass...
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 carrying on business in food grains in partnership with another person submitted the returns of the income of the firm for the accounting years even after his partner's death. It was found that certain income of the firm was concealed and the Income-tax Officer not only ass...
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 had agricultural income from his Zamindari was assessed to income-tax for the four assessment years, 1944-45, to 1947-48. The income-tax authorities did not include in his assessable income, interest received by him on arrears of rent, in view of a decision of the Patna High Court,...
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