Caselaw | Supreme Court Judgements of january 1961

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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 :

By a deed dated March 5, 1951, the appellant made a declaration of trust in favour of his wife as follows: "I hereby declare that I hold 244 shares upon trust to pay the income thereof to my wife for a period of seven years from the date hereof or her death (whichever event may be earlier) and...

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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 assessee entered into a contract for working certain collieries. As he did not have the requisite funds, he entered into an agreement with M where under M was to advance a sum upto Rs. 11/2 lacs, but could withdraw the money at any time and stop further advances and was not liable for any losses...

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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

Business Profits Tax Act, 1947

Headnote :

The appellant, a non-resident Banker incorporated under the National Bank Act of the United States of America with its Head Office in America, was assessed under Business Profits Tax Act, 147. Under the Treasury Rules of the United States of America and Instructions for preparation of reports of con...

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Munshi Ram Vs. Banwari Lal [1961] INSC 4 (9 January 1961)

Judgement Date : 09 Jan 1961

Citation : 1961 Latest Caselaw 4 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

installments. There was also a provision in the award that the parties shall be liable to pay in equal shares the income-tax to be assessed. The award was filed in court by the arbitrator. The appellant made an application for setting aside the award and the respondents filed their replies to...

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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

Banaras Hindu University Act, 1915
Constitution of India

Headnote :

On June 14, 1958, the President of India promulgated an Ordinance to amend the Banaras Hindu University Act, 1915. By s. 8 of the Ordinance, the Statutes of the University were amended, and in place of Statute NO. 30, another statute was substituted, which set up a " Screening Committee &quo...

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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 :

One Rangachari, a partner of a partnership firm, assigned by means of a deed of settlement a fourth share of the profits of the firm each to his wife, a married adult daughter and a minor daughter for 8 years with the right to receive the said share of profits absolutely and exclusively from the fir...

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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 was the Mahant of the Asthal Estate in Bihar which was in the management of a Receiver appointed by the Civil Court in a suit relating to the estate. On appeal the question that arose for decision in this Court was whether the appellant Mahant was liable to be assessed under the Bihar...

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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 had gone to Pakistan in 1947, sold his property in the State of Madras to the appellant on August II, 1949. At that time there was no legislation with respect to evacuee property in Madras. On August 23, 1949, the Administration of Evacuee Property (Chief Commissioners Provinces) Ordinance, 19...

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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

CrPC Section 401. High Court’s powers of revision
Indian Penal Code, 1860 (IPC)
IPC Section 53. Punishment
IPC Section 53A. Construction of reference to transportation
IPC Section 55. Commutation of sentence of imprisonment for life
IPC Section 57. Fractions of terms of punishment

Headnote :

The petitioner was convicted in 1949 and sentenced to transportation for life. He earned remission of 2963 days and adding this to the term of imprisonment actually served by the petitioner the aggregate exceeded 20 years. The petitioner contended that his further detention in jail was illegal and p...

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Babulal Parate Vs. State of Maharashtra & Ors [1961] INSC 10 (12 January 1961)

Judgement Date : 12 Jan 1961

Citation : 1961 Latest Caselaw 10 SC

Constitution of India
Indian Penal Code, 1860 (IPC)
IPC Section 117. Abetting commission of offence by the public or by more than ten persons
IPC Section 147. Punishment for rioting
IPC Section 188. Disobedience to order duly promulgated by public servant

Headnote :

The District Magistrate, apprehending a breach of peace as a result of demonstrations and counter-demonstrations held by two rival labour unions promulgated an order under s. 144 of the Code of Criminal Procedure, which was to remain in force for a period of fifteen days, prohibiting, inter alia, th...

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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 had been incorporated in 1944 as a private company limited by shares in the former State of Bhor with its registered office in Bhor. The shareholders of the company were at all material times resident in British India. By virtue of the States Merger (Governors' Provinces) Order, 19...

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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

CrPC Section 436. In what cases bail to be taken
Indian Penal Code, 1860 (IPC)
IPC Section 497. Adultery [Declared unconstitutional by Supreme Court of India]

Headnote :

The first respondent, the then Commissioner of the Corporation of Calcutta, was after a protracted trial for an alleged offence under s. 497 of the Indian Penal Code discharged by the Magistrate under s. 253(1) of the Code of Criminal Procedure. The Sessions judge, on a petition in revision filed by...

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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

CrPC Section 1. Short title, extent and commencement
CrPC Section 10. Subordination of assistant Sessions Judges
CrPC Section 3. Construction of references

Headnote :

Section 3 of the U. P. (Temporary) Control of Rent and Eviction Act, 1947, enabled a landlord to file a suit for eviction of the tenant with the permission of the District Magistrate. Section 2(d) of the Act defined District Magistrate as including an officer authorised by the District Magistrate to...

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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

Constitution of India
Indian Penal Code, 1860 (IPC)
IPC Section 500. Punishment for defamation
IPC Section 501. Printing or engraving matter known to be defamatory

Headnote :

The appellant, who was an elected member of the West Bengal Legislative Assembly, gave notice of his intention to put certain questions in the Assembly and on those questions being disallowed by the Speaker published them in a journal called Janamat of Ghatal, his own constituency. The first respond...

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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 carrying on the business of cement and lime manufacture and supply thereof. By a deed dated May 7' 1935, the appellants conveyed to the Associated Cement Ltd. the rights which had vested in them under an earlier conveyance made in their favour by a company known as Karanpu...

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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

Constitution of India

Headnote :

The question for determination in the appeal was whether the Union of India was entitled to levy and recover arrears of excise duty on cotton cloth for the period April 1, 1949, to March 31, 1950, payable by the respondent, a cloth mill in the State of Rajasthan, under the Rajasthan Excise Duties Or...

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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 business of manufacture and sale of a particular brand of beedies was carried on by 0, a Mohamedan, who died in 1942 leaving a minor son, the appellant, by his pre-deceased wife, his widow L, and four children by her. Proceedings were taken first by the appellant and later on by L in connection...

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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

CrPC Section 364. Judgment when to be translated
Indian Penal Code, 1860 (IPC)
IPC Section 21. Public Servant

The Union of India & Ors Vs. Messrs. Bhana Mal Gulzari Mal& Ors [1959] INSC 156 (16 December 1959)

Headnote :

A police officer made a report under s. 11 of the Essential Supplies (Temporary Powers) Act, 1946, regarding a contravention of cl. 11-B(III), Iron and Steel (Control of Production and Distribution) Order, 1941, read with s. 8 of the Essential Commodities Ordinance, 1955, to the Magistrate against t...

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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 workmen claimed bonus for the year 1956 equivalent to nine months' total earnings on the ground that the employers had admitted their capacity to pay and that there was a big gap between the wage actually received and the living wage. The employers contended that they were paying the work...

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State of Madhya Pradesh Vs. Ahmadullah [1961] INSC 20 (25 January 1961)

Judgement Date : 25 Jan 1961

Citation : 1961 Latest Caselaw 20 SC

CrPC Section 342. Power to order court
Gwalior
Indian Penal Code, 1860 (IPC)
IPC Section 302. Punishment for murder
IPC Section 84. Act of a person of unsound mind

Headnote :

The High Court affirmed an order of acquittal of the respondent on a charge of murder under s. 302 of the Indian Penal Code passed by the Sessions judge on the ground that the accused was of unsound mind. The prosecution case was that the accused committed the murder of his mother-in-law against who...

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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 purchased the property in dispute from the respondent but soon thereafter there was an agreement for reconveyance of the property to the respondent within a period of two years for almost the same value for which it was 'sold. The relevant clause of this agreement was as follows:-...

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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, died leaving his mother, widow, sisters and sisters' son and daughters. There were disputes between the mother and the widow which were settled at the instance of certain arbitrators. Under this settlement a portion of one of the houses was given to a sister of M, another portion to...

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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, Akola, passed a resolution to impose an octroi tax and forwarded it along with the draft rules of assessment and collection to the State Government. The State Government published a notification in the Gazette which contained the articles to be taxed, the rate or rates at...

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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 imposition of "profession tax" by the respondent Municipal Council under the Travancore District Municipalities Act (Act XXIII of the Malayalam year 1116) was challenged on the grounds, inter alia (1) that the requisite notification was not published by the Municipal Council but by its...

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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

Factories Act, 1948
Mines Act, 1952

Headnote :

The appellant was convicted of an offence under s. 92 of the Factories Act, 1948, for working a salt works without obtaining a licence. The salt works extended over an area of about 250 acres' The only buildings on this land were temporary shelters for the resident labour and for an office ; at...

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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

Negotiable Instruments Act, 1881
NI Act, Section 27. Agency
NI Act, Section 28. Liability of agent signing

Headnote :

The Managing Agents of the appellant company withdrew certain sums of money from its a count 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...

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Governor General In Council Vs. Musaddi Lal [1961] INSC 27 (31 January 1961)

Judgement Date : 31 Jan 1961

Citation : 1961 Latest Caselaw 27 SC

Code of Civil Procedure, 1908 (CPC)
Indian Contract Act, 1872
Section 152. Bailee when not liable for loss, etc, of thing bailed
Section 161. Bailee’s responsibility when goods are not duly returned

Headnote :

The respondent served on the Railway Administration a composite notice under s- 77 of the Indian Railways Act and under s. So of the Code of Civil Procedure and sued for price of goods and for loss on account of no delivery. The claim was resisted by the Railway Administration on pleas amongst other...

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Mahabir Prashad Rungta Vs. Durga Datt [1961] INSC 28 (31 January 1961)

Judgement Date : 31 Jan 1961

Citation : 1961 Latest Caselaw 28 SC

Section 55. Effect of failure to perform a fixed time, in contract in which time is essential

Headnote :

The respondent had agreed to transport coal from the appellant's colliery to the railway station. The appellant had to keep the road in repair and arrange for petrol and had to make the payment for the actual coal despatched by the 10th of the following month. The appellant complained that he wa...

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