Caselaw | Supreme Court Judgements of 1960

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Shriram Vs. State of Madhya Pradesh [1960] INSC 251 (30 November 1960)

Judgement Date : 30 Nov 1960

Citation : 1960 Latest Caselaw 251 SC

Bombay Forward Contracts Control Act, 1947
Bombay Forward Contracts Control Act, 1947
Government of India Act, 1935

Headnote :

Multiple contracts for the sale of goods were established between the parties in Bombay, each including an arbitration clause. In March 1952, disputes arose concerning these contracts, leading to their referral to arbitration, resulting in a composite award against the respondent on October 7, 1952....

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The Prohibition & Excise Supdt., A.P. & Ors Vs. Toddy Tappers Coop. Society, Marredpally & Ors [1960] INSC 252 (30 November 1960)

Judgement Date : 30 Nov 1960

Citation : 1960 Latest Caselaw 252 SC

Constitution of India
Gwalior

Headnote :

To stabilize the sugar industry, it was essential to expand the cane cultivation area. Consequently, the Ruler of the former Gwalior State issued an order on July 27, 1946, approving a cess of one anna per maund on all sugar cane purchased by the respondent company. When the Government of Madhya Bha...

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The State of Madhya Pradesh Vs. The Gwalior Sugar Co., Ltd., & Ors [1960] INSC 253 (30 November 1960)

Judgement Date : 30 Nov 1960

Citation : 1960 Latest Caselaw 253 SC

Constitution of India
Gwalior

Headnote :

To stabilize the sugar industry, it was essential to expand the cane cultivation area. Consequently, the Ruler of the former Gwalior State issued an order on July 27, 1946, approving a cess of one anna per maund on all sugar cane purchased by the respondent company. When the Government of Madhya Bha...

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

Judgement Date : 01 Dec 1960

Citation : 1960 Latest Caselaw 254 SC

Headnote :

One of the individuals who entered into a partnership was a minor, and in the partnership agreement, he was identified as a full partner with equal rights and responsibilities as the other adult partners. The partnership deed, which the minor signed, was submitted to the Registrar of Firms for regis...

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The Commissioner of Income-Tax, Bombay Vs. M/S. Dwarkadas Khetan & Co [1960] INSC 255 (1 December 1960)

Judgement Date : 01 Dec 1960

Citation : 1960 Latest Caselaw 255 SC

Headnote :

One of the individuals who entered into a partnership was a minor, and in the partnership agreement, he was referred to as a full partner with equal rights and responsibilities as the other adult partners. The partnership deed, which the minor signed, was submitted to the Registrar of Firms for regi...

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Jagat Dhish Bhargava Vs. Jawahar Lal Bhargava & Ors [1960] INSC 256 (5 December 1960)

Judgement Date : 05 Dec 1960

Citation : 1960 Latest Caselaw 256 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The respondents initiated a lawsuit for specific performance against the appellant, which was dismissed on March 12, 1954.On March 24, the respondents requested a certified copy of the judgment and decree. However, the decree had not been prepared, and they were provided with a certified copy of the...

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M/S Pepsi Foods Limited Vs. Collector of Central Excise, Chandigarh [1960] INSC 257 (5 December 1960)

Judgement Date : 05 Dec 1960

Citation : 1960 Latest Caselaw 257 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The respondents initiated a lawsuit for specific performance against the appellant, which was dismissed on March 12, 1954.On March 24, the respondents requested a certified copy of the judgment and decree. However, the decree had not been prepared, and they were provided with a certified copy of the...

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Bikau Pandey & Ors Vs. State of Bihar [1960] INSC 258 (5 December 1960)

Judgement Date : 05 Dec 1960

Citation : 1960 Latest Caselaw 258 SC

Headnote :

The appellants, a Hindu undivided family engaged in business in the former State of Mysore, were assessed under the Mysore Income-tax Act for the assessment year 1949-50, which corresponded to the accounting period from July 1, 1948, to June 30, 1949. The Indian Income-tax Act became effective in th...

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Esthuri Aswathiah Vs. The Income-Tax Officer, Mysore State [1960] INSC 259 (5 December 1960)

Judgement Date : 05 Dec 1960

Citation : 1960 Latest Caselaw 259 SC

Headnote :

The appellants, a Hindu undivided family engaged in business in the former State of Mysore, were assessed under the Mysore Income-tax Act for the assessment year 1949-50, which corresponded to the accounting period from July 1, 1948, to June 30, 1949. The Indian Income-tax Act became effective in th...

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M/S. Ramnarain Sons (Pr.) Ltd. Vs. Commissioner of Income Tax, Bombay [1960] INSC 260 (5 December 1960)

Judgement Date : 05 Dec 1960

Citation : 1960 Latest Caselaw 260 SC

Headnote :

The appellants, a private limited company engaged in brokerage, management, and trading of shares and securities, aimed to acquire managing agencies. They purchased shares of Dawn Mills at a significantly higher price than the market rate to gain controlling voting rights, thus obtaining the managin...

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Shanti Kumar Panda Vs. Shakutala Devi [1960] INSC 261 (5 December 1960)

Judgement Date : 05 Dec 1960

Citation : 1960 Latest Caselaw 261 SC

Headnote :

The appellants, a private limited company engaged in brokerage, management, and trading of shares and securities, aimed to acquire managing agencies. They purchased shares of Dawn Mills at a significantly higher price than the market rate to gain controlling voting rights, thus obtaining the managin...

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Amrendra Pratap Singh Vs. Tej Bahadur Prajapati & Ors [1960] INSC 262(5 December 1960)

Judgement Date : 05 Dec 1960

Citation : 1960 Latest Caselaw 262 SC

Indian Penal Code, 1860 (IPC)

Headnote :

On the scheduled date for the inquiry, the prosecution informed the Magistrate that it did not plan to call any witnesses in the Magistrate\'s Court. The Magistrate then postponed the inquiry to determine if it was necessary to record any evidence prior to commitment. On the rescheduled date, he con...

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Shriram & Ors Vs. The State of Bombay [1960] INSC 263 (5 December 1960)

Judgement Date : 05 Dec 1960

Citation : 1960 Latest Caselaw 263 SC

Indian Penal Code, 1860 (IPC)

Headnote :

On the scheduled date for the inquiry, the prosecution informed the Magistrate that it did not plan to call any witnesses in the Magistrate\'s Court. The Magistrate then postponed the inquiry to determine if it was necessary to record any evidence prior to commitment. On the rescheduled date, he con...

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Ameer Trading Corporation Ltd. Vs. Shapoorji Data Processing Ltd [1960] INSC 264(5 December 1960)

Judgement Date : 05 Dec 1960

Citation : 1960 Latest Caselaw 264 SC

Constitution of India
Legal Practitioners Act, 1879
Representation of the People Act, 1951

Headnote :

The legitimacy of the appointments of respondents 2 to 6 as District Judges was contested in a petition submitted by the appellant under Article 226 of the Constitution of India to the High Court of Punjab. The challenge was based on the assertion that the appointments violated Article 233(2) of the...

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Rameshwar Dayal Vs. The State of Punjab & Ors [1960] INSC 265 (5 December 1960)

Judgement Date : 05 Dec 1960

Citation : 1960 Latest Caselaw 265 SC

Constitution of India
Legal Practitioners Act, 1879
Representation of the People Act, 1951

Headnote :

The legitimacy of the appointments of respondents 2 to 6 as District Judges was contested in a petition submitted by the appellant under Article 226 of the Constitution of India to the High Court of Punjab. The challenge was based on the assertion that the appointments violated Article 233(2) of the...

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Brij Behari Sahai Vs. State of Uttar Pradesh [1960] INSC 266 (5 December 1960)

Judgement Date : 05 Dec 1960

Citation : 1960 Latest Caselaw 266 SC

Code of Civil Procedure, 1908 (CPC)
Government of India Act, 1935

Headnote :

The High Court of Jammu and Kashmir, referencing the rulings of this Court in Election Commission, India v. Saka Venkata Subba Rao, [1953] S.C.R. 1144 and K. S. Rashid and Son v. The Income Tax Investigation Commission etc., [1954] S.C.R. 738, rejected an application for a writ filed by the appellan...

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Lt. Col. Khajoor Singh Vs. The Union of India & ANR [1960] INSC 267 (5 December 1960)

Judgement Date : 05 Dec 1960

Citation : 1960 Latest Caselaw 267 SC

Code of Civil Procedure, 1908 (CPC)
Government of India Act, 1935

Headnote :

The High Court of Jammu and Kashmir, referencing the rulings in Election Commission, India v. Saka Venkata Subba Rao, [1953] S.C.R. 1144 and K. S. Rashid and Son v. The Income Tax Investigation Commission etc., [1954] S.C.R. 738, rejected an application for a writ filed by the appellant against the...

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Hoshiarpur Electric Supply Co. Vs. Commissioner of Income Tax, Simla [1960] INSC 268 (6 December 1960)

Judgement Date : 06 Dec 1960

Citation : 1960 Latest Caselaw 268 SC

Indian Electricity Act, 1910
Indian Electricity Act, 1910

Headnote :

The assessee, an electricity supply company, received a sum of money for new service connections provided to its customers. A portion of this amount was utilized for the installation of mains and service lines. The Income-tax Officer classified the entire amount as a trading receipt. However, upon a...

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Commissioner of Income-Tax, Bombay Vs. M/S. Abdullabhai Abdulkadar [1960] INSC 269 (6 December 1960)

Judgement Date : 06 Dec 1960

Citation : 1960 Latest Caselaw 269 SC

Headnote :

The respondent was a registered firm operating as commission agents and, for income tax purposes, was considered the agent of a non-resident principal conducting business outside India. According to section 42(1) of the Indian Income-tax Act, the respondent was deemed the assessee and was required t...

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Gazula Dasaratha Rama Rao Vs. The State of Andhra Pradesh & Ors [1960] INSC 270 (6 December 1960)

Judgement Date : 06 Dec 1960

Citation : 1960 Latest Caselaw 270 SC

Constitution of India
Government of India Act, 1935

M. Ramappa Vs. Sangappa & Ors [1958] INSC 68 (21 August 1958)

Headnote :

Village P in Andhra Pradesh originally consisted of a village of the same name and a sizable hamlet known as PP. Due to administrative challenges in managing them as a single unit, the Board of Revenue approved the separation of P into two distinct villages: P and PP. Following this division, all he...

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The New Maneck Chowk Spinning And Weaving Co., Ltd. Vs. The Textile Labour Association, Ahmedabad [1960] INSC 271 (7 December 1960)

Judgement Date : 07 Dec 1960

Citation : 1960 Latest Caselaw 271 SC

Headnote :

The Textile Labour Association in Ahmedabad entered into a five-year agreement with the Ahmedabad Mill Owners\' Association concerning the payment of bonuses to mill employees for the years 1953-57. When the Labour Union requested a bonus for 1958 based on this agreement, the mill owners argued that...

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Workmen of The Hercules Insurance Co., Ltd. Vs. Hercules Insurance Co., Ltd., Calcutta [1960] INSC 272 (7 December 1960)

Judgement Date : 07 Dec 1960

Citation : 1960 Latest Caselaw 272 SC

Industrial Disputes Act, 1947
Insurance Act, 1938

Headnote :

Given the absolute prohibition outlined in section 31A(1)(c) of the Insurance Act, 1938 against the payment of bonuses to employees in the general insurance sector, the exception provided in proviso (vii) to that section must be strictly limited to the boundaries set by that proviso.The rationale be...

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Shree Changdeo Sugar Mills, Ltd. Vs. The Commissioner of Income Tax, Bombay [1960] INSC 273 (7 December 1960)

Judgement Date : 07 Dec 1960

Citation : 1960 Latest Caselaw 273 SC

Headnote :

In the assessment year in question, the company did not distribute dividends amounting to 60% of its profits, leading the Income-tax Officer to issue an order under S. 23A(1) of the Act. The Tribunal referred to the High Court the issue of whether the assessee company could be considered one in whic...

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Raghuvanshi Mills, Ltd. Vs. Commissioner of Income-Tax, Bombay [1960] INSC 274 (7 December 1960)

Judgement Date : 07 Dec 1960

Citation : 1960 Latest Caselaw 274 SC

Headnote :

Maganlal Parbhudas, a Director of the assessed company, owned 6,344 out of 10,000 shares and gifted 1,000 shares each to his five sons. During the accounting period, the company had eight Directors, including Maganlal and two of his sons, who collectively held 4,695 shares. The remaining shares, tot...

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Surajpal Singh Vs. The State of Uttar Pradesh [1960] INSC 275 (7 December 1960)

Judgement Date : 07 Dec 1960

Citation : 1960 Latest Caselaw 275 SC

Indian Penal Code, 1860 (IPC)
IPC Section 120B. Punishment of criminal conspiracy
IPC Section 465. Punishment for forgery

Headnote :

The appellant served as a Head Constable in charge of a malkhana where items seized in relation to excise violations were stored. He faced charges under Section 5(1)(c) in conjunction with Section 5(2) of the Prevention of Corruption Act, 1947, for allegedly misappropriating or converting these item...

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Shri Manna Lal & ANR Vs. Collector of Jhalawar & Ors [1960] INSC 276 (7 December 1960)

Judgement Date : 07 Dec 1960

Citation : 1960 Latest Caselaw 276 SC

Constitution of India
Rajasthan Public Demands Recovery Act, 1952

Headnote :

The Jhalawar State Bank was initially a financial institution owned by the ruling State of Jhalawar. Its assets, including outstanding debts amounting to 963, were transferred to the United State of Rajasthan through an agreement made by the Ruler of Jhalawar and other rulers during the formation of...

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The Commissioner of Excess profits Tax, Madras Vs. N. M. Rayaloo Iyer & Sons [1960] INSC 277 (8 December 1960)

Judgement Date : 08 Dec 1960

Citation : 1960 Latest Caselaw 277 SC

Business Profits Tax Act, 1947

Headnote :

The respondents, operating under the name Colours Trading Company, are a business dealing in dyes and chemicals, headquartered in Madurai with thirteen branch offices across various towns. They serve as the primary representatives in South India for products from I.C.I., a manufacturing company. M w...

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The State of Andhra Vs. Gaddam Venkatappayya [1960] INSC 278; Air 1961 Sc 779; 1961 (3) SCR 45 (8 December 1960)

Judgement Date : 08 Dec 1960

Citation : 1960 Latest Caselaw 278 SC

Government of India Act, 1935

Headnote :

The individual in question, who held the position of Head Constable in the Madras Police Service, was promoted to act as a probationary Sub-Inspector. After completing the probationary period, he was categorized as an approved probationer awaiting confirmation when substantive vacancies became avail...

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Provat Kumar Mitter Vs. Commissioner of Income Tax, West Bengal [1960] INSC 279; Air 1961 Sc 1019; 1961 (3) SCR 37 (8 December 1960)

Judgement Date : 08 Dec 1960

Citation : 1960 Latest Caselaw 279 SC

Headnote :

The appellant, who was the registered owner of 500 shares in a company, executed a deed on January 19, 1953, assigning to his wife the rights, title, and interest to all dividends and sums of money that might be declared or become due in relation to those shares for the duration of her natural life....

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Voltas Limited Vs. Its Workmen [1960] INSC 280; Air 1961 Sc 941; 1961 (3) SCR 167 (9 December 1960)

Judgement Date : 09 Dec 1960

Citation : 1960 Latest Caselaw 280 SC

The Tata Oil Mills Co. Ltd. Vs. Its Workmen & Ors [1959] INSC 56 (5 may 1959)

Headnote :

The appeal raised the issue of whether the Tribunal erred in disallowing the deduction for amounts contributed to a political fund, which was considered a permissible expense, and in rejecting claims for certain amounts as extraneous income. Additionally, it questioned the entitlement of salesmen an...

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Shri Birdhichand Sharma Vs. First Civil Judge Nagpur & Ors [1960] INSC 281; Air 1961 Sc 644; 1961 (3) SCR 161 (9 December 1960)

Judgement Date : 09 Dec 1960

Citation : 1960 Latest Caselaw 281 SC

Factories Act, 1948

Dharangadhara Chemical Works Ltd. Vs. State of Saurashtra [1956] INSC 74 (23 November 1956)

Headnote :

The appellant operated a bidi factory where the workers were required to work on-site and were not permitted to work from home. Their attendance was recorded at the factory, and they had to adhere to factory hours. Although they were not obligated to work the entire duration, they could come and go...

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Kishan Chand Arora Vs. Commissioner of Police, Calcutta [1960] INSC 282; Air 1961 Sc 705; 1961 (3) SCR 135 (9 December 1960)

Judgement Date : 09 Dec 1960

Citation : 1960 Latest Caselaw 282 SC

Bengal Excise Act, 1909
Calcutta Police Act, 1866
Constitution of India
Motor Vehicles Act, 1939

Headnote :

According to Section 39 of the Calcutta Police Act, 1866, \"The Commissioner of Police may, at his discretion, grant licenses to the operators of public houses or entertainment venues that do not require a license under the Bengal Excise Act, 1909, subject to conditions that he, with the approval of...

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Sanwat Singh & Ors Vs. State of Rajasthan [1960] INSC 283 (9 December 1960)

Judgement Date : 09 Dec 1960

Citation : 1960 Latest Caselaw 283 SC

Constitution of India
CrPC Section 417. Power to appoint place of imprisonment
Indian Penal Code, 1860 (IPC)
IPC Section 147. Punishment for rioting
IPC Section 148. Rioting, armed with deadly weapon

Ajmer Singh Vs. The State of Punjab [1952] INSC 73 (10 December 1952)

Headnote :

In a certain village, there were two opposing groups: one made up of Rajputs and the other of cultivators. On a festival day, both groups went to a temple to worship. The cultivators, who arrived first, took seats that were typically reserved for the Rajputs. When the Rajputs arrived and saw the cul...

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The State of Bombay Vs. S. L. Apte & ANR [1960] INSC 284 (9 December 1960)

Judgement Date : 09 Dec 1960

Citation : 1960 Latest Caselaw 284 SC

Constitution of India
CrPC Section 417. Power to appoint place of imprisonment
General Clauses Act, 1897
Indian Penal Code, 1860 (IPC)
Insurance Act, 1938
IPC Section 405. Criminal breach of trust
IPC Section 409. Criminal breach of trust by public servant, or by banker, merchant or agent

The State of Madhya Pradesh Vs. Veereshwar Rao Agnihotry [1957] INSC 30 (5 April 1957)

Headnote :

According to Article 20(2) of the Constitution, \"No individual shall be prosecuted or punished for the same offense more than once.\" Section 26 of the General Clauses Act, 1897 states, \"If an act or omission constitutes an offense under two or more laws, the offender may be prosecuted and punishe...

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Kunnathat Thathunni Moopil Nair Vs. The State of Kerala & ANR [1960] INSC 285 (9 December 1960)

Judgement Date : 09 Dec 1960

Citation : 1960 Latest Caselaw 285 SC

Constitution of India

Headnote :

The Travancore-Cochin Land Tax Act of 1955 was enacted by the legislature of the State of Travancore-Cochin and later amended by Act 10 of 057 by the State of Kerala. According to Section 4 of the Act, all lands in the State, regardless of their type or tenure, were to be subjected to a uniform tax...

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Shri Ambica Mills Co., Ltd. Vs. Shri S. B. Bhatt & ANR [1960] INSC 286 (12 December 1960)

Judgement Date : 12 Dec 1960

Citation : 1960 Latest Caselaw 286 SC

Constitution of India
Payment of Wages Act, 1936
Payment of Wages Act, 1936

Headnote :

An award known as the Standardisation Award, which established wage rates for various categories of workers in the textile mills of Ahmedabad, was issued by the Industrial Tribunal. However, the wages for clerks were determined through a later agreement between the Ahmedabad Mill Owners\' Associatio...

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The Lord Krishna Textile Mills Vs. Its Workmen [1960] INSC 287 (12 December 1960)

Judgement Date : 12 Dec 1960

Citation : 1960 Latest Caselaw 287 SC

Industrial Disputes Act, 1947

Headnote :

Two officers of the appellant were attacked by the workers.In this regard, the appellant issued notices to eight workers, requesting them to explain their actions and to justify why they should not be terminated. The workers denied the allegations in their responses. Consequently, a formal inquiry w...

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Ram Prasad Vishwakarma Vs. The Chairman, Industrial Tribunal [1960] INSC 288 (12 December 1960)

Judgement Date : 12 Dec 1960

Citation : 1960 Latest Caselaw 288 SC

Industrial Disputes Act, 1947

Headnote :

Upon the termination of the appellant\'s employment by his employer, an industrial dispute was initiated by his union, leading to the referral of his dismissal, along with several other disputes, to the Industrial Tribunal. After multiple adjournments, both the management and the union submitted a j...

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The J. K. Cotton Spinning & Weaving Mills Co., Ltd. Vs. The State of Uttar Pradesh & Ors [1960] INSC 289 (12 December 1960)

Judgement Date : 12 Dec 1960

Citation : 1960 Latest Caselaw 289 SC

Industrial Disputes Act, 1947

Headnote :

According to sections 3 and 8 of the U.P. Industrial Disputes Act, 1947, the Governor issued an Order on March 10, 1948, which outlined detailed procedures for resolving industrial disputes. Clause 5(a) of this Government Order allowed a recognized employers\' association to refer an industrial disp...

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State of Kerala & Ors Vs. C. M. Francis & Co [1960] INSC 290 (12 December 1960)

Judgement Date : 12 Dec 1960

Citation : 1960 Latest Caselaw 290 SC

Code of Civil Procedure, 1908 (CPC)
CrPC Section 386. Powers of the Appellate Court

Headnote :

The respondents were subjected to sales tax under the Travancore Cochin General Sales Tax Act, and proceedings were initiated against them under section 13 of the Act for the recovery of outstanding sales tax, treating it as if it were arrears of land revenue. However, these proceedings did not yiel...

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Seth Jamnadas Daga & Ors Vs. Commissioner of Income-Tax, South Bombay [1960] INSC 291 (12 December 1960)

Judgement Date : 12 Dec 1960

Citation : 1960 Latest Caselaw 291 SC

Headnote :

The appellants were partners in two registered firms and one unregistered firm. For the assessment year 1948-49, their financial results were as follows: losses from the registered firms amounted to Rs. 11,902 and Rs. 1,265, totaling Rs. 13,167. In contrast, the unregistered firm generated a profit...

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Diamond Sugar Mills Ltd., And another Vs. The State of Uttar Pradesh And another [1960] INSC 292 (13 December 1960)

Judgement Date : 13 Dec 1960

Citation : 1960 Latest Caselaw 292 SC

Constitution of India
Government of India Act, 1935
U.P. General Clauses Act, 1904

Headnote :

Entry 52 of List II in the Seventh Schedule of the Constitution grants State Legislatures the authority to legislate on \"taxes on the entry of goods into a local area for consumption, use, or sale therein.\" The Uttar Pradesh Legislature enacted the U.P. Sugarcane Cess Act, 1956, which allowed the...

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The Income-Tax Officer, Alwaye Vs. The Asok Textiles Ltd., Alwaye [1960] INSC 293 (13 December 1960)

Judgement Date : 13 Dec 1960

Citation : 1960 Latest Caselaw 293 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

After determining the respondents\' net assessable income for the years 1952-53, they declared dividends that fell under the provisions of the Finance Act, 1952, which made them liable for additional income tax. This fact was missed by the Income-tax Officer, who, after issuing a notice under sectio...

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R. G. S. Naidu And Co. Vs. Commissioner of Income-Tax And excess Profits Tax, Madras [1960] INSC 294(14 December 1960)

Judgement Date : 14 Dec 1960

Citation : 1960 Latest Caselaw 294 SC

Headnote :

On July 11, 1945, the appellants were appointed as managing agents for the Coimbatore Spinning and Weaving Co. Ltd. for a duration of 20 years, with a specified remuneration that included a 10% commission on the company\'s net profits, payable annually after the company\'s accounts were finalized, a...

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Bayyana Bhimayya Vs. The Government of Andhra Pradesh [1960] INSC 295 (14 December 1960)

Judgement Date : 14 Dec 1960

Citation : 1960 Latest Caselaw 295 SC

Headnote :

The respondents were involved in the trade of gunnies. They initially entered into contracts with two Mills to buy gunnies at a specified rate for future delivery. Additionally, they made agreements with third parties, charging them an extra fee and providing them with a delivery order known as a ku...

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The Bata Shoe Co. (P) Ltd. Vs. D. N. Ganguly & Ors [1960] INSC 296 (15 December 1960)

Judgement Date : 15 Dec 1960

Citation : 1960 Latest Caselaw 296 SC

Industrial Disputes Act, 1947

Headnote :

During the conciliation proceedings regarding a dispute between the appellant company and its employees, a settlement was reached on February 18, 1954. However, some employees went on strike on February 23, 1954, despite the settlement, and the strike was eventually called off on March 19 and 20, 19...

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Alembic Chemical Works Co., Ltd. Vs. The Workmen [1960] INSC 297 (15 December 1960)

Judgement Date : 15 Dec 1960

Citation : 1960 Latest Caselaw 297 SC

Factories Act, 1948
Industrial Disputes Act, 1947

Headnote :

It is incorrect to assert that Section 79 of the Factories Act, 1948, establishes a uniform standard for granting annual leave with wages to employees covered by the Act, and that neither employers through voluntary agreements nor the Industrial Tribunal through its awards can alter that standard. I...

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Raja Bahadur Visheshwara Singh& Ors Vs. Commissioner of Income-Tax, Biharand Orissa [1960] INSC 298 (15 December 1960)

Judgement Date : 15 Dec 1960

Citation : 1960 Latest Caselaw 298 SC

Headnote :

The appellant previously invested his surplus cash in shares and securities, keeping a record in an account book referred to as Book No. 1. Between 1930 and 1941-42, he acquired a significant number of shares and securities, which were valued at Rs. 1491 lacs by the accounting year 1941-42.He sold s...

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The Commissioner of Agricultural income-Tax Vs. The Calvary Mount Estates (Private) Ltd. [1960] INSC 299 (15 December 1960)

Judgement Date : 15 Dec 1960

Citation : 1960 Latest Caselaw 299 SC

Headnote :

The taxpayer owned a 590-acre estate, of which 235 acres were planted with immature, non-bearing rubber trees. The respondent sought to deduct expenses related to the maintenance of these trees from their income, a claim that was approved by both the Agricultural Income Tax Tribunal and the High Cou...

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The Travancore Rubber And Teaco., Ltd. Vs. The Commissioner of Agricultural income-Tax, Kerala [1960] INSC 300(15 December 1960)

Judgement Date : 15 Dec 1960

Citation : 1960 Latest Caselaw 300 SC

Headnote :

In determining a person\'s agricultural income under section 5(f) of the Travancore-Cochin Agricultural Income-tax Act, 1950, deductions are permitted for any expenses \"laid out wholly and exclusively for the purpose of deriving agricultural income.\" The taxpayer, who owned rubber plantations, sou...

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