Caselaw | Supreme Court Judgements of 1960

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Narain Das Vs. The State of Uttar Pradesh [1960] INSC 151 (14 September 1960)

Judgement Date : 14 Sep 1960

Citation : 1960 Latest Caselaw 151 SC

CrPC Section 476. Forms
Indian Penal Code, 1860 (IPC)

Headnote :

While a civil writ petition was pending in the Allahabad High Court, an individual named N submitted an application under section 476 of the Code of Criminal Procedure, seeking to file a complaint under section 93 of the Indian Penal Code against T. However, a single judge presiding over the case di...

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Shew Bux Mohata & Ors Vs. Bengal Breweries Ltd. & Ors [1960] INSC 152 (15 September 1960)

Judgement Date : 15 Sep 1960

Citation : 1960 Latest Caselaw 152 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The appellants, who are the decree-holders in an execution proceeding, accepted possession and issued a receipt to the Court\'s Nazir, confirming that they had received full possession. However, they allowed the respondents, Bengal Breweries, to remain in possession with their consent. The appellant...

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Thakur Manmohan Deo & ANR Vs. The State of Bihar & Ors [1960] INSC 153 (19 September 1960)

Judgement Date : 19 Sep 1960

Citation : 1960 Latest Caselaw 153 SC

Bihar Land Reforms Act, 1950
Chota Nagpur Tenures Act, 1869
Constitution of India

Headnote :

The appellants were holders of ghatwali tenures known as Rohini and Pathrole ghatwalis, which were regulated by Bengal Regulation XXIX of 1814. The Bihar Land Reforms Act of 1950 was enacted by the Bihar State Legislature and took effect on September 25, 1950. In the lawsuits filed by the appellants...

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T. Cajee Vs. U. Jormanik Siem & ANR [1960] INSC 154 (20 September 1960)

Judgement Date : 20 Sep 1960

Citation : 1960 Latest Caselaw 154 SC

Constitution of India

Headnote :

The respondent was Siem of the Mylliem siemship in the United Khasi and Jaintia Hills District, located in the Tribal Areas of Assam, having been elected by the Myntri electors in accordance with custom in 1951. In June 1952, a District Council was established for the District under the Sixth Schedu...

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The State of Bihar Vs. Rani Sonabati Kumari [1960] INSC 155 (20 September 1960)

Judgement Date : 20 Sep 1960

Citation : 1960 Latest Caselaw 155 SC

Bihar Land Reforms Act, 1950
Code of Civil Procedure, 1908 (CPC)
Constitution of India
Government of India Act, 1935

Headnote :

The respondent initiated legal action against the State of Bihar, seeking a declaration that the Bihar Land Reforms Act, 1950 was ultra vires, void, and unconstitutional. Additionally, she requested a permanent injunction to prevent the State and its officials from issuing any notifications regardin...

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The State of Orissa & ANR Vs. M/S. Chakobhai Ghelabhai And Company [1960] INSC 156 (20 September 1960)

Judgement Date : 20 Sep 1960

Citation : 1960 Latest Caselaw 156 SC

Government of India Act, 1935

Headnote :

The respondent company, headquartered in Madhya Pradesh, was involved in the collection of bidi leaves from specific forest regions in Orissa and their subsequent dispatch to various locations outside Orissa between 1948 and 1951. However, it failed to register as a dealer under the Orissa Sales Tax...

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M/S. Anwarkhan Mahboob Co. Vs. The State of Bombay (Now Maharashtra) & Ors [1960] INSC 157 (20 September 1960)

Judgement Date : 20 Sep 1960

Citation : 1960 Latest Caselaw 157 SC

Constitution of India

Headnote :

The petitioner, a company engaged in bidi manufacturing with its headquarters in Jabalpur, Madhya Pradesh, made certain tobacco purchases in Bombay. The Sales Tax Officer assessed the company for a purchase tax under the Bombay Sales Tax Act of 1953. The petitioner challenged the assessment of the p...

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E. M. Muthappa Chettiar Vs. The Income-Tax Officer, Special Circle, Coimbatore [1960] INSC 158 (21 September 1960)

Judgement Date : 21 Sep 1960

Citation : 1960 Latest Caselaw 158 SC

Headnote :

The partnership, which included the appellant and another individual engaged in managing agency operations, was assessed for excess profits tax on March 31, 1951, for the year 1942 and the period from January 1943 to March 4, 1943. The required notices were delivered not to the appellant but to the...

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T. Cajee Vs. U. Jormanik Siem & ANR [1960] INSC 154 (20 September 1960)

Judgement Date : 20 Sep 1960

Citation : 1960 Latest Caselaw 159 SC

Constitution of India

Headnote :

On December 15, 1947, the Ruler of the former State of Sonepur, the appellant, signed a merger agreement that granted the Government of India complete sovereign rights over the territory of the State. However, the agreement guaranteed the appellant ownership and full enjoyment of his private propert...

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Homi Jehangir Gheesta Vs. The Commissioner of Income-Tax, Bombay [1960] INSC 160 (22 September 1960)

Judgement Date : 22 Sep 1960

Citation : 1960 Latest Caselaw 160 SC

Headnote :

The appellant cashed high denomination currency notes totaling Rs. 87,500 and was subsequently asked by the Income Tax Officer to file a return for that fiscal year. The appellant provided three inconsistent statements at various times regarding the source of the funds. The Income Tax Officer determ...

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The State of Bombay Vs. Bandhan Ram Bhandani & Ors [1960] INSC 161 (23 September 1960)

Judgement Date : 23 Sep 1960

Citation : 1960 Latest Caselaw 161 SC

Headnote :

The directors of a company, who were the respondents, faced prosecution under sections 32(5) and 133(3) of the Companies Act of 1913 for violating sections 32 and 131 of the same Act. They were accused of knowingly and willfully allowing the failure to submit the summary of share capital for the yea...

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Padam Sen & ANR Vs. The State of Uttar Pradesh [1960] INSC 162 (27 September 1960)

Judgement Date : 27 Sep 1960

Citation : 1960 Latest Caselaw 162 SC

Code of Civil Procedure, 1908 (CPC)
Indian Penal Code, 1860 (IPC)
IPC Section 21. Public Servant

Headnote :

A Munsif appointed an individual, R, as a commissioner to seize the plaintiff\'s account books in a lawsuit and to present them before him. R executed the seizure of the account books, and while they remained in his custody, the appellants attempted to bribe R to allow them to manipulate the books....

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The State of Madhya Pradesh & ANR Vs. Baldeo Prasad [1960] INSC 163 (3 October 1960)

Judgement Date : 03 Oct 1960

Citation : 1960 Latest Caselaw 163 SC

Bombay Police Act, 1951
Bombay Police Act, 1951
Constitution of India

Headnote :

By an order issued under section 4-A of the Central Provinces and Berar Goondas Act, 1946 (X of 1946), as amended by the Madhya Pradesh Act XLIX of 1950, the State of Madhya Pradesh instructed the respondent to vacate the district of Chhindwara, which had been designated as a proclaimed area under t...

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Madhaorao Phalke Vs. The State of Madhya Bharat [1960] INSC 164 (3 October 1960)

Judgement Date : 03 Oct 1960

Citation : 1960 Latest Caselaw 164 SC

Constitution of India
Gwalior

Headnote :

The appellant received a hereditary military pension known as Bachat, which was granted by the Rulers of Gwalior to his ancestors in acknowledgment of their military service. The right to this pension was affirmed by the Kalambandis issued in 1912 and 1935 by the same Rulers.In 1948, when Gwalior me...

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Rangildas Varajdas Khandwala Vs. Collector of Surat & Ors [1960] INSC 165 (3 October 1960)

Judgement Date : 03 Oct 1960

Citation : 1960 Latest Caselaw 165 SC

Bombay Land Revenue Code, 1879
Bombay Personal Inams Abolition Act, 1952
Constitution of India

Headnote :

The appellant held a personal inam that he had acquired from the original inamdar, who had been issued a Sanad under the Bombay Act No. VII of 1863. He was paying Rs. 7 as salami and Rs. 6-3-0 as quit rent, with the total land assessment amounting to Rs. 56-8-0. Initially, the land was part of a vil...

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Gangadharrao Narayanrao Majumdar Vs. The State of Bombay & ANR [1960] INSC 166 (3 October 1960)

Judgement Date : 03 Oct 1960

Citation : 1960 Latest Caselaw 166 SC

Bombay Land Revenue Code, 1879
Bombay Personal Inams Abolition Act, 1952
Constitution of India
Pensions Act, 1871

Headnote :

The appellants possessed personal inams regulated by Bombay Acts Nos. II and VII of 1863, which allowed them to hold their lands by paying a land revenue that was lower than the full assessment. Following the enactment of the Bombay Personal Inams Abolition Act, 1952, the appellants, affected by thi...

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Amba Lal Vs. The Union of India & Ors [1960] INSC 167 (3 October 1960)

Judgement Date : 03 Oct 1960

Citation : 1960 Latest Caselaw 167 SC

Headnote :

On June 22, 1951, Customs authorities conducted a search of the appellant\'s residence and recovered ten items. During the inquiry before the Collector, the appellant claimed that he had brought the first five items from Pakistan in 1947, following the partition, and asserted that he was a bona fide...

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Purushottam Umedbhai & Co. Vs. M/S. Manilal And Sons [1960] INSC 168 (7 October 1960)

Judgement Date : 07 Oct 1960

Citation : 1960 Latest Caselaw 168 SC

Code of Civil Procedure, 1908 (CPC)
Indian Partnership Act, 1932
Indian Partnership Act, 1932
Section 45. Devolution of joint rights

Headnote :

The respondent, a business entity operating in Singapore, initiated a lawsuit in the firm\'s name against the appellants for breach of contract. The lawsuit was signed and verified on behalf of the firm by an individual named \'D\', who acted under a power of attorney granted by only one of the part...

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State of Bihar Vs. Kripa Shankar Jaiswal [1960] INSC 169 (14 October 1960)

Judgement Date : 14 Oct 1960

Citation : 1960 Latest Caselaw 169 SC

Industrial Disputes Act, 1947

Headnote :

A settlement was reached between the management of Mankatha Distillery and the workers\' union in the presence of the conciliation officer. At the time of this settlement, the Union was not registered under the Indian Trade Unions Act.Since the management failed to implement the terms of the settlem...

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The Commissioner of Income-Tax, Madhya Pradesh & Bhopa Vs. Bhopal Textiles Ltd., Bhopal [1960] INSC 170 (17 October 1960)

Judgement Date : 17 Oct 1960

Citation : 1960 Latest Caselaw 170 SC

Sale of Goods Act, 1930

Headnote :

The respondent, a non-resident company, supplied goods during the accounting year, which were shipped F.O.R. Bhopal to buyers in British India. The railway receipts were given to a bank in Bhopal with instructions to release them to the named consignees only upon receipt of payment for the bill and...

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Nathmal Tolaram Vs. Superintendent of Taxes, Dhubri & ANR [1960] INSC 171 (18 October 1960)

Judgement Date : 18 Oct 1960

Citation : 1960 Latest Caselaw 171 SC

Headnote :

The appellants, who were registered dealers under the Assam Sales Tax Act of 1947, filed a return for their turnover covering the period from April 1, 1948, to September 30, 1948. This return included sales of all goods in Assam, excluding jute.However, the Superintendent of Taxes issued a summary a...

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Pannalal Nandlal Bhandari Vs. The Commissioner of Income-Tax, Bombay City, Bombay [1960] INSC 172 (18 October 1960)

Judgement Date : 18 Oct 1960

Citation : 1960 Latest Caselaw 172 SC

Headnote :

The appellant, classified as a non-resident under the Indian Income-tax Act, failed to file returns for certain dividend income earned within the taxable territory. Consequently, the Income-tax Officer issued notices to him under Section 34 in conjunction with Section 22(2) of the Act for tax assess...

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The State of Maharashtra Vs. Vishnu Ramchandra [1960] INSC 173 (18 October 1960)

Judgement Date : 18 Oct 1960

Citation : 1960 Latest Caselaw 173 SC

Bombay Police Act, 1951
Bombay Police Act, 1951
Bombay Prevention of Gambling Act, 1887
Bombay Prevention of Gambling Act, 1887
Bombay Prohibition Act, 1949
Indian Penal Code, 1860 (IPC)
IPC Section 114. Abettor present when offence is committed
IPC Section 411. Dishonestly receiving stolen property

Headnote :

On November 16, 1949, the respondent was found guilty under sections 380 and 114 of the Indian Penal Code. Subsequently, on October 5, 1957, the Deputy Commissioner of Police in Bombay issued an order under section 57(1) of the Bombay Police Act, expelling him from the Greater Bombay area. He was la...

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M/S. Tungabhadra Industries Ltd. Vs. The Commercial Tax Officer, Kurnool [1960] INSC 174 (18 October 1960)

Judgement Date : 18 Oct 1960

Citation : 1960 Latest Caselaw 174 SC

Headnote :

The appellant acquired groundnuts to produce groundnut oil, which it also refined and hydrogenated to create Vanaspati. The oil was sold across three states. According to the Madras General Sales Tax Act, 1939, and the Turnover and Assessment Rules, the appellant could deduct the purchase price of t...

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Thakur Kesari Singh Vs. The State of Rajasthan & Ors [1960] INSC 175 (19 October 1960)

Judgement Date : 10 Oct 1960

Citation : 1960 Latest Caselaw 175 SC

Headnote :

The Marwar Tenancy Act of 1949, which has since been repealed but was applicable in the State of Jodhpur during the relevant time, authorized the Government under section 85 to declare that rents could be recovered as arrears of land revenue in cases of widespread tenant refusal to pay rent. Followi...

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Maharajadhiraja Sir Kameshwar Singh Vs. Commissioner of Income-Tax, Bihar And Orissa [1960] INSC 176 (25 October 1960)

Judgement Date : 25 Oct 1960

Citation : 1960 Latest Caselaw 176 SC

Headnote :

The appellant executed a deed of trust to allocate some of his lands for the upkeep of specific temples and Thakoorbaries. He was designated as the trustee of these institutions and was entitled to receive 15% of the net income from those lands as his trustee\'s fee. In front of the income-tax autho...

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P.C. Joshi & ANR Vs. The State of Uttar Pradesh [1960] INSC 177 (25 October 1960)

Judgement Date : 25 Oct 1960

Citation : 1960 Latest Caselaw 177 SC

Indian Penal Code, 1860 (IPC)

Headnote :

The Public Prosecutor in Kanpur submitted a complaint to the Court of Session, accusing the appellants of publishing a false and defamatory news article about the Chief Minister of Uttar Pradesh. This complaint met the requirements outlined in section 198-B of the Code of Criminal Procedure. The app...

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Tobacco Manufacturers (India) Ltd. Vs. The Commissioner of Sales-Tax, Bihar, Patna [1960] INSC 178 (26 October 1960)

Judgement Date : 26 Oct 1960

Citation : 1960 Latest Caselaw 178 SC

Constitution of India

Headnote :

The appellants, who manufactured cigarettes and tobacco in Bihar, challenged the imposition of sales tax on their sales during the financial years 1949-50 and 1950-51. They argued that every sale resulted in the goods being delivered outside Bihar, thus exempting them from tax under Article 286(1)(a...

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Azimunissa & Ors Vs. The Deputy Custodian, Evacuee Properties [1960] INSC 179 (26 October 1960)

Judgement Date : 26 Oct 1960

Citation : 1960 Latest Caselaw 179 SC

Administration of Evacuee Property Act, 1950
Constitution of India
Evacuee Interest (Separation) Act, 1951
Evacuee Interest (Separation) Act, 1951
Evacuee Interest (Separation) Act, 1951

Headnote :

A person named K, who held a 0-2-3 share in certain properties in Uttar Pradesh, moved to Pakistan in 1947. The relevant Officer initiated proceedings under the Evacuee Interest (Separation) Act, 1951 to separate K\'s share from the property. Since the claimants were unwilling to buy K\'s share, the...

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The District Board, Ghazipur Vs. Lakshmi Narain Sharma [1960] INSC 180 (26 October 1960)

Judgement Date : 26 Oct 1960

Citation : 1960 Latest Caselaw 180 SC

Headnote :

The appellant established bye-laws to regulate and oversee flour, rice, and oil mills, which required obtaining a license upon payment of a fee to operate a mill. These bye-laws were created under section 174 of the U. P. District Boards Act, 1922. The respondent argued that the bye-laws were beyond...

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Sarat Chandra Rabha & Ors Vs. Khagendranath Nath & Ors [1960] INSC 181 (27 October 1960)

Judgement Date : 27 Oct 1960

Citation : 1960 Latest Caselaw 181 SC

CrPC Section 401. High Court’s powers of revision

Headnote :

The appellant\'s nomination for election to the Assam Legislative Assembly was rejected by the Returning Officer due to disqualification under Section 7(b) of the Representation of the People Act, 1951. This disqualification was based on the appellant\'s conviction and three-year rigorous imprisonme...

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Makhan Lal Malhotra & Ors Vs. The Union of India [1960] INSC 182 (27 October 1960)

Judgement Date : 27 Oct 1960

Citation : 1960 Latest Caselaw 182 SC

Constitution of India
Displaced Persons (Claims) Supplementary Act, 1954

Headnote :

The petitioners, who were displaced individuals from West Pakistan, submitted claims regarding the village houses they had left behind, but these claims were denied by the Rehabilitation authorities. Some petitioners claimed amounts exceeding Rs. 20,000, while others claimed amounts over Rs. 10,000....

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Shrimant Appasaheb Tuljaram Desai& Ors Vs. Bhalchandra Vithalrao Thube [1960] INSC 183 (28 October 1960)

Judgement Date : 28 Oct 1960

Citation : 1960 Latest Caselaw 183 SC

Bombay Hereditary Offices Act, 1874
Code of Civil Procedure, 1908 (CPC)

Headnote :

In relation to a decree issued against T, the owner of certain watan properties, an attempt was made to attach and sell a building located on watan land included in those properties as part of the decree\'s execution. The appellant, acting as T\'s legal representative, argued that the building was n...

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R.P. Kapur & Ors Vs. Sardar Pratap Singh Kairon & Ors [1960] INSC 184 (28 October 1960)

Judgement Date : 28 Oct 1960

Citation : 1960 Latest Caselaw 184 SC

Constitution of India
CrPC Section 154. Information in cognizable cases
CrPC Section 156. Police officer’s power to investigate cognizable cases
CrPC Section 157. Procedure for investigations

Headnote :

A complaint was filed by one S against the first petitioner to the Chief Minister, who forwarded it to the Additional Inspector General of Police. The Inspector General then directed the Deputy Superintendent of Police, C.I.D., to \"register a case and investigate personally.\" Consequently, the Dep...

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The State of Kerala & Ors Vs. The Cochin Coal Company Ltd. [1960] INSC 185 (31 October 1960)

Judgement Date : 31 Oct 1960

Citation : 1960 Latest Caselaw 185 SC

Headnote :

The respondent stored \'bunker coal\' at Candle Island in the State of Madras and sold it to steamers visiting the port of Cochin in the State of Travancore-Cochin, delivering the coal there. For the years 1951-52 and 1952-53, the respondent was assessed for sales tax on these transactions. The resp...

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Commissioner of Sales Tax, Uttar Pradesh Vs. The Modi Sugar Mills Ltd. [1960] INSC 186 (31 October 1960)

Judgement Date : 31 Oct 1960

Citation : 1960 Latest Caselaw 186 SC

Headnote :

The respondent company was engaged in the production of both edible and non-edible oils and was registered as a \"dealer\" under the United Provinces Sales Tax Act of 1948. Its financial year began on June 1 and concluded on May 31 of the following year.According to Section 7(1) of the Act, along wi...

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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

Constitution of India

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...

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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...

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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...

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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

Constitution of India

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...

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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

Constitution of India

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...

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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...

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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

Constitution of India
Industrial Disputes Act, 1947

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...

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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

Industrial Disputes Act, 1947
Payment of Wages Act, 1936
Payment of Wages Act, 1936

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...

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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

Industrial Disputes Act, 1947

The Dunlop Rubber Co. (India) Ltd. Vs. Workmen & Ors [1959] INSC 123 (16 October 1959)

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...

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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

Code of Civil Procedure, 1908 (CPC)
Constitution of India
Indian Evidence Act, 1872

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...

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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

Constitution of India

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...

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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

Co-operative Societies Act, 1912
Constitution of India
Land Acquisition (Punjab Amendment) Act, 1953
Land Acquisition (Punjab Amendment) Act, 1953
Land Acquisition Act, 1894
Land Acquisition Act, 1894

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...

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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...

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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...

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