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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...
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