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Kavalappara Kottarathil Kochuni & Ors Vs. The State of Madras & Ors [1960] INSC 101 (4 May 1960)

Judgement Date : 04 May 1960

Citation : 1960 Latest Caselaw 101 SC

Headnote :

The firm under assessment, which was operating in Bombay, received a notice on January 21, 1953, from the Income-tax Officer under section 11(1) of the Business Profits Tax Act, 1947, regarding the chargeable accounting period from November 13, 1947, to October 31, 1948, requesting it to submit its...
The Commissioner of Income-Tax, Bombay Vs. The Jalgaon Electricity Supply Co., Ltd. [1960] INSC 102 (4 May 1960)

Judgement Date : 04 May 1960

Citation : 1960 Latest Caselaw 102 SC

Headnote :

After accounting for all allowances and deductions, the income of the assessed company was determined for the years 1949-50 and 1950-51 to be Rs. 3,423 and Rs. 3,312, respectively. The company declared dividends of Rs. 46,024 and Rs. 56,326 for those two years. Although there were no profits carried...
The Commissioner of Income-Tax, Bombay City Vs. The Khatau Makanji Spinning and Weaving Co. Ltd., Bombay [1960] INSC 103 (4 May 1960)

Judgement Date : 04 May 1960

Citation : 1960 Latest Caselaw 103 SC

Headnote :

The Income-tax Officer discovered that during the assessment year 1953-54, the respondent company had reported excess dividends totaling Rs. 1,87,691. Consequently, he imposed additional income-tax at a rate of 5 annas per rupee, after accounting for the income tax already paid from the profits of t...
The Vanguard Fire and General insurance Co. Ltd., Madras Vs. M/S. Fraser and Ross & ANR [1960] INSC 104 (4 May 1960)

Judgement Date : 04 May 1960

Citation : 1960 Latest Caselaw 104 SC

Headnote :

The appellant company had been engaged in various types of insurance business, excluding life insurance, since its incorporation in 1941. However, in 1956, the company\'s shareholders passed a resolution to cease all insurance operations. Consequently, the company applied to the Controller of Insura...
Luhar Amrit Lal Nagji Vs. Doshi Jayantilal Jetralal & Ors [1960] INSC 105 (4 May 1960)

Judgement Date : 04 May 1960

Citation : 1960 Latest Caselaw 105 SC

Headnote :

A Hindu father, who invested in gold and silver, suffered significant losses and attempted to recover his finances by taking out a mortgage. The mortgagee secured a decree and aimed to enforce it through the sale of the mortgaged property. The father’s sons and wife filed a lawsuit seeking a decla...
Ramnagar Cane and Sugar Co. Ltd. Vs. Jatin Chakravorty & Ors [1960] INSC 106 (5 May 1960)

Judgement Date : 05 May 1960

Citation : 1960 Latest Caselaw 106 SC

Headnote :

In a situation where two competing labor unions within a public utility, specifically in the sugar industry, present demands that encompass all workers, and while one union engages in conciliation talks with the employer, the other initiates a strike, any agreement reached during the conciliation mu...
State of U. P. Vs. Deoman Upadhyaya [1960] INSC 107 (6 May 1960)

Judgement Date : 06 May 1960

Citation : 1960 Latest Caselaw 107 SC

Headnote :

The respondent was tried for the murder of Sukhdei on the morning of June 19, 1958. The evidence against him was entirely circumstantial and included the following points: (i) on the evening of June 18, there was a confrontation between the respondent and Sukhdei, during which he slapped her and thr...
Vadilal Panchal Vs. Dattatraya Dulaji Ghadigaonker & ANR [1960] INSC 108 (6 May 1960)

Judgement Date : 06 May 1960

Citation : 1960 Latest Caselaw 108 SC

Headnote :

On June 3, 1956, riots erupted in Bombay following a public meeting regarding the reorganization of the State of Bombay, which was disrupted due to disturbances. A crowd surrounded the car in which the appellant was traveling, and some individuals attempted to drag him out by his neck and hair. In r...
The Commissioner of Income Tax, Bombay City 1, Bombay Vs. M/S. Narsee Nagsee and Co., Bombay [1960] INSC 109 (6 May 1960)

Judgement Date : 06 May 1960

Citation : 1960 Latest Caselaw 109 SC

Headnote :

The firm under assessment, which was operating in Bombay, received a notice on January 21, 1953, from the Income-tax Officer under section 11(1) of the Business Profits Tax Act, 1947, regarding the chargeable accounting period from November 13, 1947, to October 31, 1948, requesting it to submit its...
Jai Kaur & Ors Vs. Sher Singh & Ors [1960] INSC 110 (6 May 1960)

Judgement Date : 06 May 1960

Citation : 1960 Latest Caselaw 110 SC

Headnote :

In the customary law observed among the Hindu Jats of the Grewal clan in Ludhiana, a daughter is given preferential status as an heir to her father\'s self-acquired property over his collaterals. Rattigan\'s Digest of Customary Law, paragraph 23, accurately reflects this principle and does not contr...
Bhagat Singh Vs. The State of Punjab [1960] INSC 111 (21 July 1960)

Judgement Date : 21 Jul 1960

Citation : 1960 Latest Caselaw 111 SC

Headnote :

The appellant, who worked for the Punjab Police as a Police Censor, was found to have illegally detained certain letters and subsequently used copies and photographs of them for blackmail purposes. As a result, he was reverted to his original position as head constable on January 14, 1944. Following...
M/S. Guduthur Bros. Vs. The Income-Tax Officer, Special Circle, Bangalore [1960] INSC 112 (22 July 1960)

Judgement Date : 22 Jul 1960

Citation : 1960 Latest Caselaw 112 SC

Headnote :

The appellants did not submit their return within the required timeframe, and in response to a notice issued under Section 28(1)(a) of the Indian Income-tax Act, 1922, asking them to explain why a penalty should not be imposed, they provided a written reply.However, the Income-tax Officer imposed a...
The Commissioner of Income-Tax, Punjab Vs. Shri Thakur Das Bhargava, Advocate, Hissar [1960] INSC 113 (27 July 1960)

Judgement Date : 27 Jul 1960

Citation : 1960 Latest Caselaw 113 SC

Headnote :

The assessee, an attorney, took on a case with the stipulation that the clients would provide him with Rs. 40,000 for charitable purposes, which he would use to establish a public charitable trust. The clients provided him with Rs. 32,500, and he subsequently created a trust with that amount. The as...
Dalip Singh Vs. The State of Punjab [1960] INSC 114 (28 July 1960)

Judgement Date : 28 Jul 1960

Citation : 1960 Latest Caselaw 114 SC

Headnote :

The appellant was mandatorily retired from service by the Rajpramukh of Pepsu through an order dated August 18, 1950, which stated:\"His Highness the Rajpramukh is pleased to retire Sardar Dalip Singh, Inspector General of Police, Pepsu (on leave) for administrative reasons effective from August 18,...
The State of Uttar Pradesh & Ors Vs. Raja Syed Mohammad Saadat Ali Khan [1960] INSC 115 (28 July 1960)

Judgement Date : 28 Jul 1960

Citation : 1960 Latest Caselaw 115 SC

Headnote :

The United Provinces Agricultural Income-tax Act of 1949 permitted the imposition of a tax on agricultural income within the State. Under this Act, agricultural income-tax and super-tax were levied on the total agricultural income of the previous year for the taxpayer. The Act designated the Collect...
Pandit M. S. M. Sharma Vs. Dr. Shree Krishna Sinha & Ors [1960] INSC 116 (1 August 1960)

Judgement Date : 01 Aug 1960

Citation : 1960 Latest Caselaw 116 SC

Headnote :

The petitioner, who is the Editor of the Searchlight, an English daily newspaper based in Patna, was summoned to explain to the Committee of Privileges of the Bihar Legislative Assembly why he should not face action for breaching the privilege of the Speaker and the Assembly by publishing an inaccur...
Hoshiarpur Central Co-Operative Bank Ltd. Vs. Commissioner of Income-Tax, Simla [1960] INSC 117 (2 August 1960)

Judgement Date : 02 Aug 1960

Citation : 1960 Latest Caselaw 117 SC

Headnote :

The assessee Bank, a co-operative society, engaged in business involving controlled commodities with the approval of the Registrar of Co-operative Societies and generated profits. It asserted that these profits were exempt from taxation under F. D. (C. R.) Notification R. Dis. NO. 291-1. T./25 dated...
Shri Balwantrai Chimanlal Trivedi Vs. M. N. Nagrashna & Ors [1960] INSC 118 (3 August 1960)

Judgement Date : 03 Aug 1960

Citation : 1960 Latest Caselaw 118 SC

Headnote :

In a hearing concerning an appeal filed with special leave from a High Court decision in a Writ Petition under Article 226 of the Constitution of India, which challenged an order from the Payment of Wages Authority, the Court acknowledged that there were valid points regarding the Authority\'s juris...
Sardar Samsher Singh Vs. Raja Sardar Narain & Ors [1960] INSC 119 (5 August 1960)

Judgement Date : 05 Aug 1960

Citation : 1960 Latest Caselaw 119 SC

Headnote :

N borrowed one lakh rupees from D, securing it with a mortgage on a house, with an 8% per annum interest rate compounded semi-annually, starting on March 1, 1924. In 1932, the mortgagee initiated legal proceedings, resulting in a decree for the recovery of Rs. 1,83,781/5/9, which included both princ...
Babu Barkya Thakur Vs. The State of Bombay & Ors [1960] INSC 120 (8 August 1960)

Judgement Date : 08 Aug 1960

Citation : 1960 Latest Caselaw 120 SC

Headnote :

The State of Bombay (now Maharashtra) issued a notification under section 4 of the Land Acquisition Act, 1894, to acquire certain lands, including those belonging to the petitioner, for a company that manufactures steel bars and rods. A Special Land Acquisition Officer was appointed to act as a Coll...
The Commissioner of Income-Tax, Bombay Vs. S. K. F. Ball Bearing Co., Ltd. [1960] INSC 121 (10 August 1960)

Judgement Date : 10 Aug 1960

Citation : 1960 Latest Caselaw 121 SC

Headnote :

A Swedish company that produces ball bearing equipment entered into a contract with S. K. F. Ball Bearing Co. Ltd., which is registered under the Indian Companies Act of 1913, designating the latter as its exclusive selling agent in India. The key part of the agreement stated: \"Clause 23: The Agent...
The State of Madras & ANR Vs. M/S. M. A. Noor Mohammed and Co [1960] INSC 122 (12 August 1960)

Judgement Date : 12 Aug 1960

Citation : 1960 Latest Caselaw 122 SC

Headnote :

The respondent, a company engaged in the tannery business, previously obtained licenses under the Madras General Sales Tax Act of 1939. However, it failed to renew its license for the assessment year 1952-1953 and was subsequently assessed for sales tax based on the sale value of tanned hides and sk...
Atiabari Tea Co., Ltd. Vs. The State of Assam & Ors and Connected Petition A [1960] INSC 123 (16 August 1960)

Judgement Date : 16 Aug 1960

Citation : 1960 Latest Caselaw 123 SC

Headnote :

The Assam Taxation (on goods carried by Roads and Inland Waterways) Act, 1954, was enacted under Entry 56 of List II in the Seventh Schedule of the Constitution. The appellants argued that the Act infringed upon the freedom of trade guaranteed by Article 301 of the Constitution and claimed it was ul...
Director of Rationing and Distribution Vs. The Corporation of Calcutta & Ors [1960] INSC 124 (16 August 1960)

Judgement Date : 16 Aug 1960

Citation : 1960 Latest Caselaw 124 SC

Headnote :

The appellant was utilizing certain premises in Calcutta for the storage of rice flour and other items without obtaining a license as required by section 386(1)(a) of the Calcutta Municipal Act, 1923. The respondent lodged a complaint against the appellant for violating this section. The trial Magis...
Madhubhai Amathalal Gandhi Vs. The Union of India [1960] INSC 125 (17 August 1960)

Judgement Date : 17 Aug 1960

Citation : 1960 Latest Caselaw 125 SC

Headnote :

The Securities Contracts (Regulation) Act of 1956 was established to prevent undesirable securities transactions by regulating stock exchange operations, granting the Central Government significant control over stock exchanges. Utilizing its rule-making authority, the Central Government created the...
The State of Rajasthan & Ors Vs. Thakur Pratap Singh [1960] INSC 126 (18 August 1960)

Judgement Date : 18 Aug 1960

Citation : 1960 Latest Caselaw 126 SC

Headnote :

According to paragraph 4 of a notification issued under section 15 of the Police Act, the Rajasthan Government exempted Harijan and Muslim residents of certain villages from paying for the additional police force deployed there. This notification was contested on the grounds that it violated the gua...
M/S. Universal Imports Agency& ANR Vs. The Chief Controller of Imports and Exports & Ors [1960] INSC 127 (23 August 1960)

Judgement Date : 23 Aug 1960

Citation : 1960 Latest Caselaw 127 SC

Headnote :

Following an agreement dated October 21, 1954, between the Government of India and the Government of France, which resulted in the de facto transfer of administration of Pondicherry and other French Settlements to the Government of India effective November 1, 1954, the Government of India issued a n...
The Associated Hotels of India, Ltd. & ANR Vs. R. B. Jodha Mal Kuthalia [1960] INSC 128 (23 August 1960)

Judgement Date : 23 Aug 1960

Citation : 1960 Latest Caselaw 128 SC

Headnote :

On October 2, 1946, the Associated Hotels of India Ltd. and its managing director, Mohan Singh Oberoi (appellants 1 and 2), entered into an agreement with the respondent to purchase certain property for Rs. 52,75,000, paying Rs. 5 lacs as earnest money. However, the sale was not completed due to a d...
Vasantlal Maganbhai Sanjanwala Vs. The State of Bombay & Ors [1960] INSC 129 (25 August 1960)

Judgement Date : 25 Aug 1960

Citation : 1960 Latest Caselaw 129 SC

Headnote :

Section 6(1) of the Bombay Tenancy and Agricultural Lands Act, 1948 (Bom. LXVII of 1948) stipulated that the maximum rent a tenant could pay for irrigated land should not exceed one-fourth of the crop yield or its value, while for other types of land, it should not exceed one-third. Section 6(2) all...
The State of Uttar Pradesh& Ors Vs. H. H. Maharaja Brijendra Singh [1960] INSC 130 (26 August 1960)

Judgement Date : 26 Aug 1960

Citation : 1960 Latest Caselaw 130 SC

Headnote :

The respondent\'s property was obtained under the U. P. Land Acquisition (Rehabilitation of Refugees) Act, 1948.The respondent contested the constitutionality of the Act through a writ petition. Although the High Court dismissed the petition, it ruled that the two provisos to section 11 of the Act w...
Tata Iron and Steel Co., Limited,Bombay Vs. S. R. Sarkar & Ors [1960] INSC 131 (29 August 1960)

Judgement Date : 29 Aug 1960

Citation : 1960 Latest Caselaw 131 SC

Headnote :

The petitioner, a limited company engaged in the manufacturing and sale of iron and steel products, operates its factory in Jamshedpur, Bihar, and its main Sales Office in Calcutta, West Bengal. On August 12, 1959, the Commercial Tax Officer of West Bengal issued a notice to the petitioner, requirin...
The State of West Bengal & Ors Vs. Naba Kumar Seal [1960] INSC 132 (29 August 1960)

Judgement Date : 29 Aug 1960

Citation : 1960 Latest Caselaw 132 SC

Headnote :

The Government issued a notification under section 4 of the West Bengal Land Development and Planning Act, 1948, stating that certain plots of land owned by the respondent were required for the resettlement of immigrants from East Pakistan and for enhancing local living conditions.Subsequently, a se...
The State of Bombay Vs. Parshottam Kanaiyalal [1960] INSC 133 (31 August 1960)

Judgement Date : 31 Aug 1960

Citation : 1960 Latest Caselaw 133 SC

Headnote :

A complaint was lodged against the respondent by the Food Inspector for selling adulterated milk. According to Section 20(1) of the Food Adulteration Act, 1954, no prosecution can be initiated under the Act \"except by, or with the written consent of, the State Government or local authority or a per...
Rajputana Mining Agencies Ltd. Vs. Union of India & ANR [1960] INSC 134 (31 August 1960)

Judgement Date : 31 Aug 1960

Citation : 1960 Latest Caselaw 134 SC

Headnote :

The appellant, a private limited company, was established in 1954 in the former Kotah State, which had merged with the United States of Rajasthan in 1949. The United States of Rajasthan subsequently became the State of Rajasthan, classified as a Part B State. The Indian Finance Act of 1950 extended...
The Mineral Development Ltd., Calcutta Vs. The Union of India & ANR [1960] INSC 135 (31 August 1960)

Judgement Date : 31 Aug 1960

Citation : 1960 Latest Caselaw 135 SC

Headnote :

The appellant, a limited company that held a mining lease, granted a sub-lease for two of the villages included in that lease. The company\'s secretary and two directors faced prosecution for violating the Mines and Minerals (Regulation & Development) Act of 1948 and the Mineral Concession Rules of...
Raja Narayanlal Bansilal Vs. Maneck Phiroz Mistry & ANR [1960] INSC 136 (31 August 1960)

Judgement Date : 31 Aug 1960

Citation : 1960 Latest Caselaw 136 SC

Headnote :

On November 15, 1954, the Registrar notified the company, for which the appellant served as Managing Agent under section 137 of the Indian Companies Act, 1913, that he had received representations indicating that the company\'s operations were fraudulent and requested specific information. Subsequen...
R. S. A. C. Kasi Iyer Vs. The Commissioner of Income-Tax, Mysore, Travancore-Cochin [1960] INSC 137 (1 September 1960)

Judgement Date : 01 Sep 1960

Citation : 1960 Latest Caselaw 137 SC

Headnote :

The State of Travancore-Cochin joined the Indian Union on March 7, 1949, yet the Travancore Income-tax Regulation, VIII of 1096 (Malayalam Era) and the Travancore Taxation on Income (Investigation Commission) Act, II24 (Malayalam Era) remained applicable in that region despite the merger.On August 6...
Sardar Baldev Singh Vs. Commissioner of Income-Tax, Delhi & Ajmer [1960] INSC 138 (2 September 1960)

Judgement Date : 02 Sep 1960

Citation : 1960 Latest Caselaw 138 SC

Headnote :

The appellant, who was residing in Lahore at the time, was assessed for income tax on an income of Rs. 49,047 for the assessment year 1944-45 by the Income-tax Officer in Lahore.Following the partition in 1947, he moved to Delhi and settled there. He was one of three shareholders in a company named...
The Bhopal Sugar Industries Ltd. Vs. The Income-Tax Officer, Bhopal [1960] INSC 139 (2 September 1960)

Judgement Date : 02 Sep 1960

Citation : 1960 Latest Caselaw 139 SC

Headnote :

The Income-tax Appellate Tribunal, while exercising its appellate authority, issued specific instructions to the respondent, an Income-tax Officer, regarding the determination of the market value of sugarcane cultivated by the appellant on their farm and utilized for sugar production. The appellant...
K.M. Nanavati Vs. The State of Bombay [1960] INSC 140 (5 September 1960)

Judgement Date : 05 Sep 1960

Citation : 1960 Latest Caselaw 140 SC

Headnote :

The petitioner served as the Second in Command of 1. N. S. Mysore, which arrived in Bombay in early March 1959. Shortly after, he was arrested on a murder charge under section 302 of the Indian Penal Code and remained in naval custody throughout his trial. Eventually, he was tried by a jury before t...
The Upper Ganges Sugar Mills Ltd. Vs. Khalil-Ul-Rahman & Ors [1960] INSC 141 (6 September 1960)

Judgement Date : 06 Sep 1960

Citation : 1960 Latest Caselaw 141 SC

Headnote :

The landlord granted a lease (theka) to the company for a duration of 10 years, which ended in the year 1356 F, and was subsequently renewed until 1355 F (June 1948). When the company refused to vacate the premises after the lease expired, the landlord initiated an ejectment suit under the U.P. Tena...
Smt. Shanno Devi Vs. Mangal Sain [1960] INSC 142 (7 September 1960)

Judgement Date : 07 Sep 1960

Citation : 1960 Latest Caselaw 142 SC

Headnote :

The respondent emerged victorious in the general election for the Punjab Legislative Assembly held in March 1957. The appellant, one of the unsuccessful candidates, filed an election petition contesting the validity of the respondent\'s election, arguing that the respondent was not a citizen of Indi...
Dosa Satyanarayanamurty Vs. The Andhra Pradesh State Road transport Corporation [1960] INSC 143 (8 September 1960)

Judgement Date : 08 Sep 1960

Citation : 1960 Latest Caselaw 143 SC

Headnote :

Petitions from certain holders of stage carriage permits sought writs to annul seven schemes for the nationalization of road transport services in West Godavari District, which had been approved and implemented on various dates by the Government of Andhra Pradesh. These petitions challenged the cons...
The Samarth Transport Co. (P) Ltd. Vs. The Regional Transport Authority, Nagpur & Ors [1960] INSC 144 (8 September 1960)

Judgement Date : 08 Sep 1960

Citation : 1960 Latest Caselaw 144 SC

Headnote :

The petitioner’s stage carriage permits were set to expire on December 31, 1959, prompting them to apply for renewal on August 24, 1959. On December 29, 1959, the petitioner was granted temporary permits for one month, which were later extended for another month, valid until March 31, 1960. The ca...
Thakur Brij Raj Singh & ANR Vs. Thakur Laxman Singh & ANR [1960] INSC 145 (8 September 1960)

Judgement Date : 08 Sep 1960

Citation : 1960 Latest Caselaw 145 SC

Headnote :

Following the death of B, the owner of an istimrari estate, on September 28, 1947, who left no male heirs, the Court of Wards assumed control of the estate and issued a notice in accordance with the Ajmer Land and Revenue Regulation of 1877, inviting claims to the estate. While the inquiry was ongoi...
The State of Orissa & ANR Vs. Ram Narayan Das [1960] INSC 146 (8 September 1960)

Judgement Date : 08 Sep 1960

Citation : 1960 Latest Caselaw 146 SC

Headnote :

The individual in question was appointed as a Sub-Inspector on probation within the Orissa Police Force. He received a notice requiring him to explain why he should not be dismissed from service due to \"gross neglect of duties and unsatisfactory work.\" In response, he provided an explanation and r...
Ram Nath & ANR Vs. M/S. Ram Nath Chhittar Mal & Ors [1960] INSC 147 (8 September 1960)

Judgement Date : 08 Sep 1960

Citation : 1960 Latest Caselaw 147 SC

Headnote :

Three separate eviction lawsuits were filed by the appellant against the three respondents under the Delhi & Ajmer Rent Control Act, specifically citing section 13(g) for the genuine need to rebuild. The parties reached a compromise that largely adhered to section 15 of the Act, leading to decrees t...
B. Vs. Patankar & Ors Vs. C. G. Sastry [1960] INSC 148 (8 September 1960)

Judgement Date : 08 Sep 1960

Citation : 1960 Latest Caselaw 148 SC

Headnote :

The appellants, having executed a decree in their favor for possession of a house, took possession on July 22, 1951. This order for possession was issued without notifying the respondent and in their absence. The respondent subsequently filed an application in the Executing Court under sections 47,...
Deshraj Vs. Akhtar Hussain [1960] INSC 149 (12 September 1960)

Judgement Date : 12 Sep 1960

Citation : 1960 Latest Caselaw 149 SC

Headnote :

The appellant, having properly notified the respondent, initiated a lawsuit for rent determination under the Accommodation Control Ordinance of Madhya Bharat. Subsequently, the Accommodation Control Act (M. P. 15 of 1950) was enacted, leading to the return of the appellant\'s original plaint. Withou...
The Bullion And Grain Exchange Ltd. & Ors Vs. The State of Punjab [1960] INSC 150 (13 September 1960)

Judgement Date : 13 Sep 1960

Citation : 1960 Latest Caselaw 150 SC

Headnote :

The appellants, engaged in the business of commission agents for forward contracts, submitted a petition to the High Court of Punjab under Article 226 of the Constitution of India, contesting the legitimacy of the Punjab Forward Contracts Tax Act, 1951. They argued that the Act exceeded the powers g...
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