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Tulsidas Kilachand Vs. The Commissioner of Income-Tax, Bombay City I [1961] INSC 1 (3 January 1961)

Judgement Date : 03 Jan 1961

Citation : 1961 Latest Caselaw 1 SC

Headnote :

On March 5, 1951, the appellant executed a deed declaring a trust in favor of his wife, stating: \"I hereby declare that I hold 244 shares in trust to pay the income from them to my wife for a period of seven years from this date or until her death, whichever occurs first, and this trust shall be ir...
Dharamvir Dhir Vs. The Commissioner of Income-Tax, Bihar & Orissa [1961] INSC 2 (5 January 1961)

Judgement Date : 05 Jan 1961

Citation : 1961 Latest Caselaw 2 SC

Headnote :

The taxpayer entered into a contract to operate certain coal mines. Lacking sufficient funds, he made an agreement with M, who would provide up to Rs. 1.5 lakhs but retained the right to withdraw the funds at any time, cease further advances, and was not responsible for any losses incurred. The taxp...
The First National City Bank Vs. The Commissioner of Income-Tax, Bombay City [1961] INSC 3 (6 January 1961)

Judgement Date : 06 Jan 1961

Citation : 1961 Latest Caselaw 3 SC

Headnote :

The appellant, a non-resident bank established under the National Bank Act of the United States with its headquarters in America, was assessed under the Business Profits Tax Act, 147. According to the Treasury Rules of the United States and the guidelines for preparing reports by the National Bankin...
Munshi Ram Vs. Banwari Lal [1961] INSC 4 (9 January 1961)

Judgement Date : 09 Jan 1961

Citation : 1961 Latest Caselaw 4 SC

Headnote :

The award included provisions for payment in installments and stipulated that both parties would share the responsibility for any assessed income tax equally.The arbitrator submitted the award to the court.The appellant filed a motion to annul the award, to which the respondents responded. Subsequen...
Dr. Akshaibar Lal & Ors Vs. The Vice-Chancellor, Banaras Hindu University, & Ors [1961] INSC 5 (10 January 1961)

Judgement Date : 10 Jan 1961

Citation : 1961 Latest Caselaw 5 SC

Headnote :

On June 14, 1958, the President of India issued an Ordinance to modify the Banaras Hindu University Act, 1915.Section 8 of the Ordinance amended the University Statutes, replacing Statute No. 30 with a new statute that established a \"Screening Committee\". This committee was tasked with reviewing t...
K. A. Ramachar & ANR Vs. Commissioner of Income Tax, Madras [1961] INSC 6 (10 January 1961)

Judgement Date : 10 Jan 1961

Citation : 1961 Latest Caselaw 6 SC

Headnote :

Rangachari, a partner in a partnership firm, executed a deed of settlement assigning a fourth share of the firm\'s profits to his wife, a married adult daughter, and a minor daughter for a period of 8 years. This assignment granted them the right to receive these profit shares directly and exclusive...
Mahanth Ramswaroop Das Vs. The State of Bihar [1961] INSC 7 (11 January 1961)

Judgement Date : 11 Jan 1961

Citation : 1961 Latest Caselaw 7 SC

Headnote :

The appellant served as the Mahant of the Asthal Estate in Bihar, which was under the management of a Receiver appointed by the Civil Court due to a lawsuit concerning the estate. The key issue for this Court to decide on appeal was whether the appellant Mahant was obligated to pay agricultural inco...
Rabia Bai Vs. The Custodian-General of Evacuee Property [1961] INSC 8 (12 January 1961)

Judgement Date : 12 Jan 1961

Citation : 1961 Latest Caselaw 8 SC

Headnote :

M, who moved to Pakistan in 1947, sold his property in the State of Madras to the appellant on August 11, 1949. At that time, there was no legislation regarding evacuee property in Madras. However, on August 23, 1949, the Administration of Evacuee Property (Chief Commissioners Provinces) Ordinance,...
Gopal Vinayak Godse Vs. The State of Maharashtra & Ors [1961] INSC 9 (12 January 1961)

Judgement Date : 12 Jan 1961

Citation : 1961 Latest Caselaw 9 SC

Headnote :

The petitioner was convicted in 1949 and sentenced to life transportation. He received a remission of 2963 days, and when this was added to the time he had already served, it totaled over 20 years. The petitioner argued that his continued imprisonment was unlawful and requested to be released.The co...
Babulal Parate Vs. State of Maharashtra & Ors [1961] INSC 10 (12 January 1961)

Judgement Date : 12 Jan 1961

Citation : 1961 Latest Caselaw 10 SC

Headnote :

The District Magistrate, concerned about potential disturbances due to protests and counter-protests by two opposing labor unions, issued an order under Section 144 of the Code of Criminal Procedure. This order, effective for fifteen days, prohibited gatherings of five or more individuals in designa...
Mis. Bhor Industries Ltd. Vs. The Commissioner of Income-Tax, Bombay City [1961] INSC 11 (12 January 1961)

Judgement Date : 12 Jan 1961

Citation : 1961 Latest Caselaw 11 SC

Headnote :

The appellant was established in 1944 as a private limited company in the former State of Bhor, with its registered office located in Bhor. Throughout its existence, the company\'s shareholders resided in British India. Following the States Merger (Governors\' Provinces) Order of 1949, the State was...
Saibal Kumar Gupta & Ors Vs. B. K. Sen & ANR [1961] INSC 12 (13 January 1961)

Judgement Date : 13 Jan 1961

Citation : 1961 Latest Caselaw 12 SC

Headnote :

The initial respondent, who was the Commissioner of the Corporation of Calcutta at the time, was discharged by the Magistrate after a lengthy trial concerning an alleged violation of section 497 of the Indian Penal Code, as per section 253(1) of the Code of Criminal Procedure. Following this, the Se...
The Central Talkies Ltd., Kanpur Vs. Dwarka Prasad [1961] INSC 13 (16 January 1961)

Judgement Date : 16 Jan 1961

Citation : 1961 Latest Caselaw 13 SC

Headnote :

Section 3 of the U.P. (Temporary) Control of Rent and Eviction Act, 1947, allowed a landlord to initiate eviction proceedings against a tenant with the approval of the District Magistrate. According to Section 2(d) of the Act, the term \"District Magistrate\" also included any officer authorized by...
Dr. Jatish Chandra Ghosh Vs. Hari Sadhan Mukherjee & Ors [1961] INSC 14 (16 January 1961)

Judgement Date : 16 Jan 1961

Citation : 1961 Latest Caselaw 14 SC

Headnote :

The appellant, an elected member of the West Bengal Legislative Assembly, notified his intention to raise certain questions in the Assembly. When the Speaker disallowed these questions, he published them in a local journal named Janamat, which serves his constituency of Ghatal. The first respondent,...
National Cement Mines Industries, Ltd. Vs. Commissioner, of Income-Tax, West Bengal, Calcutta [1961] INSC 15 (17 January 1961)

Judgement Date : 17 Jan 1961

Citation : 1961 Latest Caselaw 15 SC

Headnote :

The appellants were engaged in the manufacture and supply of cement and lime. On May 7, 1935, they transferred their rights, which they had obtained from an earlier conveyance by a company named Karanpura Cod, to Associated Cement Ltd.Under this deed, the appellants retained the right to receive fro...
Union of India & Ors Vs. Maharaja Krishnagarh Mills Ltd. [1961] INSC 16 (18 January 1961)

Judgement Date : 18 Jan 1961

Citation : 1961 Latest Caselaw 16 SC

Headnote :

The appeal centered on whether the Union of India had the authority to impose and recover outstanding excise duty on cotton cloth for the period from April 1, 1949, to March 31, 1950, owed by a cloth mill in Rajasthan, as stipulated by the Rajasthan Excise Duties Ordinance, 1949. Following the enact...
Mohamed Noorullah, Representing The Estate of Late Kha Vs. The Commissioner of Income-Tax, Madras [1961] INSC 17 (18 January 1961)

Judgement Date : 18 Jan 1961

Citation : 1961 Latest Caselaw 17 SC

Headnote :

The manufacture and sale of a specific brand of beedies were conducted by 0, a Muslim, who passed away in 1942, leaving behind a minor son, the appellant, from his deceased wife, as well as his widow L and four children from her. Initially, the appellant and later L initiated proceedings regarding t...
Bhagwati Saran & ANR Vs. The State of Uttar Pradesh [1961] INSC 18 (20 January 1961)

Judgement Date : 20 Jan 1961

Citation : 1961 Latest Caselaw 18 SC

Headnote :

A police officer submitted a report under section 11 of the Essential Supplies (Temporary Powers) Act, 1946, concerning a violation of clause 11-B(III) of the Iron and Steel (Control of Production and Distribution) Order, 1941, in conjunction with section 8 of the Essential Commodities Ordinance, 19...
Standard Vacuum Refining Co. of India Vs. Its Workmen & ANR [1961] INSC 19 (20 January 1961)

Judgement Date : 20 Jan 1961

Citation : 1961 Latest Caselaw 19 SC

Headnote :

The workers requested a bonus for the year 1956, amounting to nine months\' total earnings, arguing that the employers acknowledged their ability to pay and that there was a significant disparity between the wages received and the living wage.The employers argued that they were providing a living wa...
State of Madhya Pradesh Vs. Ahmadullah [1961] INSC 20 (25 January 1961)

Judgement Date : 25 Jan 1961

Citation : 1961 Latest Caselaw 20 SC

Headnote :

The High Court upheld the acquittal of the respondent on a murder charge under section 302 of the Indian Penal Code, as determined by the Sessions judge, who found that the accused was of unsound mind. The prosecution alleged that the accused murdered his mother-in-law, with whom he had a grudge, by...
International Contractors Ltd. Vs. Prasanta Kumar Sur [1961] INSC 21 (25 January 1961)

Judgement Date : 25 Jan 1961

Citation : 1961 Latest Caselaw 21 SC

Headnote :

The appellant acquired the disputed property from the respondent, but shortly after, they entered into an agreement to reconvey the property back to the respondent within two years for nearly the same price it was purchased for. The pertinent clause of this agreement stated: \"Clause 3 - The purchas...
T. Vs. R. Subbu Chetty's Family Charities Vs. M. Raghava Mudaliar & Ors [1961] INSC 22 (27 January 1961)

Judgement Date : 27 Jan 1961

Citation : 1961 Latest Caselaw 22 SC

Headnote :

M, a Hindu, passed away leaving behind his mother, widow, sisters, and the children of his sisters. Disputes arose between the mother and the widow, which were resolved with the help of certain arbitrators. As part of this resolution, one section of a house was allocated to one of M\'s sisters, anot...
Vallabhdas & Ors Vs. Municipal Committee, Akola [1961] INSC 23 (27 January 1961)

Judgement Date : 27 Jan 1961

Citation : 1961 Latest Caselaw 23 SC

Headnote :

The Municipal Committee of Akola adopted a resolution to implement an octroi tax and sent it, along with the draft rules for assessment and collection, to the State Government.The State Government then issued a notification in the Gazette detailing the items subject to taxation, the applicable tax r...
The Pioneer Motors (Private) Ltd. Vs. The Municipal Council, Nagercoil [1961] INSC 24 (27 January 1961)

Judgement Date : 27 Jan 1961

Citation : 1961 Latest Caselaw 24 SC

Headnote :

The challenge against the Municipal Council\'s imposition of \"profession tax\" under the Travancore District Municipalities Act (Act XXIII of the Malayalam year 1116) was based on several grounds: (1) the notification was issued by the commissioner rather than the Municipal Council itself, (2) the...
Ardeshir H. Bhiwandiwala Vs. The State of Bombay [1961] INSC 25 (27 January 1961)

Judgement Date : 27 Jan 1961

Citation : 1961 Latest Caselaw 25 SC

Headnote :

The appellant was found guilty of violating section 92 of the Factories Act, 1948 for operating a salt works without a license. This salt works covered approximately 250 acres, with only temporary shelters for the laborers and an office on the premises; there were also some permanent platforms for i...
The Oriol Industries Ltd. Vs. The Bombay Mercantile Bank Ltd. [1961] INSC 26 (31 January 1961)

Judgement Date : 31 Jan 1961

Citation : 1961 Latest Caselaw 26 SC

Headnote :

The Managing Agents of the appellant company withdrew certain funds from its account with the respondent (1) (1918) I.L.R. 41 Mad. 871.(2) (1921) I.L.R. 2 Lah. 133.(3) [1954] 56 Bom. L.R. 150.(4) I.L.R. [1958] A.P. 323.(5) A.I.R. 1923 Cal. 397.(6) (1926) I.L.R. 5 Pat. 106 (7) (1953) I.L.R. K. All. 6...
Governor General In Council Vs. Musaddi Lal [1961] INSC 27 (31 January 1961)

Judgement Date : 31 Jan 1961

Citation : 1961 Latest Caselaw 27 SC

Headnote :

The respondent issued a composite notice to the Railway Administration under Section 77 of the Indian Railways Act and Section 80 of the Code of Civil Procedure, seeking compensation for the price of goods and for losses due to non-delivery. The Railway Administration contested the claim, arguing th...
Mahabir Prashad Rungta Vs. Durga Datt [1961] INSC 28 (31 January 1961)

Judgement Date : 31 Jan 1961

Citation : 1961 Latest Caselaw 28 SC

Headnote :

The respondent had consented to transport coal from the appellant\'s colliery to the railway station. The appellant was responsible for maintaining the road, arranging for petrol, and making payments for the coal dispatched by the 10th of the following month. The appellant expressed concerns about l...
The Burmah-Shell Refineries Limited Vs. Their Workmen [1961] INSC 29 (1 February 1961)

Judgement Date : 01 Feb 1961

Citation : 1961 Latest Caselaw 29 SC

Headnote :

The payment of bonuses is determined by the overall contribution of workers to the company\'s profits. It is established that this contribution should be assessed as a whole, and it is not pertinent to investigate how much each specific group of workers contributed to the profits.In the cases of Bur...
V. R. Sejbramanyam Vs. B. Thayappa & Ors [1961] INSC 30 (1 February 1961)

Judgement Date : 01 Feb 1961

Citation : 1961 Latest Caselaw 30 SC

Headnote :

The appellant entered into a contract with the respondent, a building contractor, to construct a house and shops. Although the respondent began the work, disputes arose before its completion. The appellant sought compensation for repairs needed to fix the respondent\'s defective work, while the resp...
Satinder Singh & Ors Vs. Amrao Singh & Ors [1961] INSC 31 (2 February 1961)

Judgement Date : 02 Feb 1961

Citation : 1961 Latest Caselaw 31 SC

Headnote :

Lands from four villages that are part of the Cis-Sutlej jagir were acquired compulsorily under the East Punjab Acquisition and Requisition of Immovable Property (Temporary Powers) Act, 1948. At the time of acquisition, A was the jagir holder. Possession of one village had been granted to A\'s wife,...
The State of Bombay Vs. Fakir Umar Dhanse [1961] INSC 32 (3 February 1961)

Judgement Date : 03 Feb 1961

Citation : 1961 Latest Caselaw 32 SC

Headnote :

The individual who occupied unalienated land constructed multiple buildings without first obtaining permission from the Collector, which made him subject to eviction. The Collector issued an eviction notice to the individual under section 66 of the Bombay Land Revenue Code, instructing him to remove...
The Commissioner of Income-Tax, Bombay Vs. Dharamdas Hargovindas [1961] INSC 33 (3 February 1961)

Judgement Date : 03 Feb 1961

Citation : 1961 Latest Caselaw 33 SC

Headnote :

The taxpayer, a resident of British India, had funds deposited with a company in Bhavnagar, which is located outside British India.On April 7, 1947, he transferred a portion of these funds to a company in Bombay. He was subsequently assessed for tax on this amount under section 4(i)(b)(iii) of the I...
Ranchhoddas Atmaram Vs. The Union of India [1961] INSC 34 (3 February 1961)

Judgement Date : 03 Feb 1961

Citation : 1961 Latest Caselaw 34 SC

Headnote :

Item 8 of the schedule to section 167 of the Sea Customs Act, 1878, states that anyone involved in the import or export of prohibited goods is subject to a penalty \"not exceeding three times the value of the goods, or not exceeding one thousand rupees.\" In this case, the petitioner was found to ha...
Bangalore Woollen, Cotton And Silk Mills Co. Ltd. Vs. The Corporation of The City of Bangalore [1961] INSC 35 (3 February 1961)

Judgement Date : 03 Feb 1961

Citation : 1961 Latest Caselaw 35 SC

Headnote :

The Municipal Corporation of Bangalore decided to impose an octroi on cotton and wool, and this decision was published in the Official Gazette as mandated by section 98(1) of the City of Bangalore Municipal Corporation Act. The Corporation invited objections, and the appellants submitted their conce...
Hazrat Syed Shah Mastershid Ali Al Quadari Vs. The Commissioner of Wakfs, West Bengal [1961] INSC 36 (6 February 1961)

Judgement Date : 06 Feb 1961

Citation : 1961 Latest Caselaw 36 SC

Headnote :

In a dispute between two brothers, each claiming to be the appointed Mutawalli, the Commissioner of Wakfs designated a third brother as a temporary Mutawalli under section 40 of the Bengal Wakf Act. This appointment was contested on the basis that the Commissioner\'s order was illegal, as the rules...
M/S. Jethanand And Sons Vs. The State of Uttar Pradesh [1961] INSC 37 (6 February 1961)

Judgement Date : 06 Feb 1961

Citation : 1961 Latest Caselaw 37 SC

Headnote :

According to an agreement between the parties, a dispute regarding the supply of stone ballast was submitted for adjudication to an arbitrator appointed under that agreement. The appellants challenged the arbitrator\'s awards, but the trial court determined that the dispute was appropriately referre...
Mahanth Ram Das Vs. Ganga Das [1961] INSC 38 (7 February 1961)

Judgement Date : 07 Feb 1961

Citation : 1961 Latest Caselaw 38 SC

Headnote :

The High Court issued a peremptory order stating that the appeal would be dismissed if a specified court fee was not paid within the allotted time. The appellant, unable to secure the necessary funds, submitted a request for an extension of time before the deadline, proposing a partial payment and a...
Mallesappa Bandeppa Desai & Ors Vs. Desai Mallappa & Ors [1961] INSC 39 (9 February 1961)

Judgement Date : 09 Feb 1961

Citation : 1961 Latest Caselaw 39 SC

Headnote :

The principle of blending in Hindu Law, as developed through judicial rulings, does not apply to property owned by a Hindu female as a limited owner. This principle assumes that a coparcener intentionally contributes his separately acquired property to the joint family assets, thereby integrating it...
Kaushalya Devi & Ors Vs. Baijnath Sayal & Ors [1961] INSC 40 (9 February 1961)

Judgement Date : 09 Feb 1961

Citation : 1961 Latest Caselaw 40 SC

Headnote :

Order 32, rule 7(2) of the Code of Civil Procedure is designed to safeguard the interests of minors. It stipulates that any agreement or compromise made on behalf of a minor that violates Order 32, rule 7(1) is voidable solely at the minor\'s request, and not at the request of any other party involv...
The Amalgamated Coalfields Ltd. & ANR Vs. The Janapada Sabha, Chhindwara [1961] INSC 41 (10 February 1961)

Judgement Date : 10 Feb 1961

Citation : 1961 Latest Caselaw 41 SC

Headnote :

The first appellant in the initial set of appeals submitted a writ petition to this Court contesting the notices demanding payment of a tax of 9 pies per ton on coal, including coal dispatched outside Madhya Pradesh. He argued on two grounds: first, that the tax imposed by the Independent Mining Boa...
M/S. Burrakur Coal Co., Ltd. Vs. The Union of India & Ors [1961] INSC 42 (10 February 1961)

Judgement Date : 10 Feb 1961

Citation : 1961 Latest Caselaw 42 SC

Headnote :

The Coal Bearing Areas (Acquisition and Development) Act of 1957 was established, as stated in its preamble, to facilitate the State\'s acquisition of unworked land that contains or is expected to contain coal deposits. According to Section 4(1) of the Act, the Central Government was authorized to i...
Banwarilal Agarwalla Vs. The State of Bihar & Ors [1961] INSC 43 (10 February 1961)

Judgement Date : 10 Feb 1961

Citation : 1961 Latest Caselaw 43 SC

Headnote :

Section 76 of the Mines Act, 1952 states that if the owner of a mine is a private company, any shareholder of that company may be prosecuted and penalized under this Act for any offense for which the mine owner is liable. The appellant, a shareholder and director of a private company that owned a co...
The Chief Inspector of Mines & ANR Vs. Lala Karam Chand Thapar [1961] INSC 44 (10 February 1961)

Judgement Date : 10 Feb 1961

Citation : 1961 Latest Caselaw 44 SC

Headnote :

The directors of a company that owned a colliery, along with the directors of the company\'s managing agents, and the colliery\'s manager and agent, faced prosecution for offenses under sections 73 and 74 of the Mines Act, 1932, due to violations of several regulations from the Indian Coal Mines Reg...
The Amalgamated Coalfields Ltd. & Ors Vs. The Janapada Sabha, Chhindwara [1961] INSC 45 (10 February 1961)

Judgement Date : 10 Feb 1961

Citation : 1961 Latest Caselaw 45 SC

Headnote :

Section 51 of the Central Provinces Local Self-Government Act, 1920 granted a district council the authority, with prior approval from the local Government, to impose \"any tax, toll or rate, except those outlined in Sections 24, 48, 49, and 50.\" On March 12, 1935, an Independent Mining Local Board...
Ganga Dutt Murarka Vs. Kartik Chandra Das & Ors [1961] INSC 46 (10 February 1961)

Judgement Date : 10 Feb 1961

Citation : 1961 Latest Caselaw 46 SC

Headnote :

The appellant was a contractual tenant of certain premises in Calcutta, owned by the respondents. The respondents requested the appellant to vacate the premises upon the expiration of the tenancy period, but the appellant did not vacate, and the respondents could not regain possession due to tenant...
Kashinathsa Yamosa Kabadi, Vs. Narsingsa Bhaskarsa Kabadi, [1961] INSC 47 (10 February 1961)

Judgement Date : 10 Feb 1961

Citation : 1961 Latest Caselaw 47 SC

Headnote :

The involved parties were members of a joint Hindu family that owned significant movable and immovable property. They voluntarily appointed Panchas to assess their shares and divide the property. The Panchas first established the shares of each party and documented this determination in writing, whi...
C.Mohammed Yunus Vs. Syed Unissa & Ors [1961] INSC 48 (14 February 1961)

Judgement Date : 14 Feb 1961

Citation : 1961 Latest Caselaw 48 SC

Headnote :

A Board of Trustees was established to manage the Durga and a Masjid, for which the Nawab of Carnatic had allocated two villages as Inam for maintenance. The income generated by the institution, after covering expenses, had long been divided equally among the descendants of four families. The scheme...
Sri Vedaraneeswararswamy Devasthanam Vs. The Dominion of India & ANR [1961] INSC 49 (15 February 1961)

Judgement Date : 15 Feb 1961

Citation : 1961 Latest Caselaw 49 SC

Headnote :

The appellant, Devasthanam, possessed certain properties, which were granted to it in inam by the Rajas of Tanjore centuries ago, including salt pans. Following the enactment of Regulation 1 of 1805, which prohibited the manufacture of salt unless authorized by the Government, the East India Company...
Teeka & Ors Vs. State of Uttar Pradesh [1961] INSC 50 (15 February 1961)

Judgement Date : 15 Feb 1961

Citation : 1961 Latest Caselaw 50 SC

Headnote :

In the execution of a decree, the Amin seized two buffaloes from the residence of the judgment debtor and placed them in the care of a sapurdar. Since the sapurdar lacked space to accommodate the buffaloes at his home, he kept them overnight in the enclosure of the decree-holder, with the latter\'s...
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