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Khan Bahadur Shapoor Fredoom Mazda Vs. Durga Prosad Chamaria & Ors [1961] INSC 72 (1 March 1961)

Judgement Date : 01 Mar 1961

Citation : 1961 Latest Caselaw 72 SC

Headnote :

In a mortgage lawsuit initiated by him, the first respondent, the mortgagee, argued that the statute of limitations was extended due to a letter he received from the mortgagor, the second respondent, which constituted an acknowledgment under Section 19 of the Indian Limitation Act. Prior to this let...
Donald Miranda Vs. The Commissioner of Income-Tax, Bombay City-Ii [1961] INSC 73 (1 March 1961)

Judgement Date : 01 Mar 1961

Citation : 1961 Latest Caselaw 73 SC

Headnote :

The appellants were partners in a registered firm that was dissolved on March 24, 1945. A private limited company took over the business of the firm starting March 25, 1945.For the accounting period from April 1, 1944, to March 24, 1945, the firm was assessed for excess profits tax under the Excess...
M/S. Jeewanlal (1929) Ltd., Calcutta Vs. Its Workmen [1961] INSC 74 (3 March 1961)

Judgement Date : 03 Mar 1961

Citation : 1961 Latest Caselaw 74 SC

Headnote :

In 1929, a worker named Bbanu Bala began his employment with the appellant and resigned in 1957. During his tenure, he was absent from work without permission for almost 8 months, from February to October 1945. An agreement between the company and its workers included a provision stating that employ...
The Garment Cleaning Works Vs. Its Workmen [1961] INSC 75 (3 March 1961)

Judgement Date : 03 Mar 1961

Citation : 1961 Latest Caselaw 75 SC

Headnote :

The Industrial Tribunal, under Section 12 of the Industrial Disputes Act, 1947, established a gratuity scheme for the appellant company. The company contested the legality of certain provisions of the scheme on several grounds, including: (1) the scheme was based on individual units rather than an i...
Mohanlal Jain Vs. His Highness Maharaja Shri Sawai Man Singhji [1961] INSC 76 (3 March 1961)

Judgement Date : 03 Mar 1961

Citation : 1961 Latest Caselaw 76 SC

Headnote :

The appellant initiated a lawsuit to recover money owed for goods supplied to the Ex-Ruler of Jaipur.Later, section 87-B was added to the Code of Civil Procedure, extending the provisions of section 86, which pertains to lawsuits against rulers of foreign states, to the rulers of former Indian state...
Sonapur Tea Co., Ltd. Vs. Must. Mazirunnessa [1961] INSC 77 (4 March 1961)

Judgement Date : 04 Mar 1961

Citation : 1961 Latest Caselaw 77 SC

Headnote :

These appeals stemmed from two petitions submitted to the High Court under Article 226 of the Constitution, which contested the constitutional validity of the Assam Fixation of Ceiling on Land Holding Act, 1957. The High Court dismissed the petitions, ruling that the contested Act was safeguarded by...
The Commissioner of Income-Tax, Poona Vs. Buldana District Main Cloth Importers Group [1961] INSC 78 (6 March 1961)

Judgement Date : 06 Mar 1961

Citation : 1961 Latest Caselaw 78 SC

Headnote :

A distribution scheme for cloth was developed by the Deputy Commissioner of the District, who designated a group of individuals as exclusive agents for importing cloth from mills and distributing it to retailers. Although the composition of the group varied over time, one member, the firm \'H\', con...
Gurbachan Singh & Ors Vs. Puran Singh & Ors [1961] INSC 79 (6 March 1961)

Judgement Date : 06 Mar 1961

Citation : 1961 Latest Caselaw 79 SC

Headnote :

One individual, referred to as \'M\', executed a will that bequeathed the disputed property.A lawsuit was filed seeking a declaration, among other things, that the will was valid and that \'M\' lacked the authority to bequeath the land in question, as it was ancestral in nature according to the defe...
Jagannath Prasad Sharma Vs. State of Uttar Pradesh & Ors [1961] INSC 80 (6 March 1961)

Judgement Date : 06 Mar 1961

Citation : 1961 Latest Caselaw 80 SC

Headnote :

The appellant, a police officer, faced allegations of immorality, corruption, and serious neglect of duty. Following an investigation, the Governor of U.P. referred the matter to a Tribunal under section 4 of the U.P. Disciplinary Proceedings (Administrative Tribunal) Rules, 1947. On February 4, 195...
Bawa Harigir Vs. Assistant Custodian, Evacuee Property, Bhopal [1961] INSC 81 (7 March 1961)

Judgement Date : 07 Mar 1961

Citation : 1961 Latest Caselaw 81 SC

Headnote :

The petitioner acquired a parcel of land from R. R., who was identified as an intending evacuee and subsequently left for Pakistan. The Assistant Custodian issued a notice to the petitioner, requesting justification for why the land should not be classified as evacuee property. After considering the...
The Commissioner of Income-Tax, Madhya Pradesh Vs. Seth Khushal Chand Daga [1961] INSC 82 (7 March 1961)

Judgement Date : 07 Mar 1961

Citation : 1961 Latest Caselaw 82 SC

Headnote :

In the accounting year 1941, the profits of the assessee from his share in an unregistered firm were offset against his losses from his individual business. The Income Tax Officer calculated the loss to be carried forward at Rs. 53,840 but failed to inform the assessee in writing about the computed...
Dafedar Niranjan Singh & ANR Vs. Custodian, Evacuee Property (Pb.) & ANR [1961] INSC 83 (8 March 1961)

Judgement Date : 08 Mar 1961

Citation : 1961 Latest Caselaw 83 SC

Headnote :

The Custodian of Evacuee Property in Patiala took control of two houses according to the Patiala Evacuees (Administration of Property) Ordinance of Samvat 2004 (No. IX of 2004). However, after the appellant claimed ownership of the houses, the Custodian issued an order on June 6, 1949, releasing the...
Jagannath Agarwala Vs. State of Orissa [1961] INSC 84 (8 March 1961)

Judgement Date : 08 Mar 1961

Citation : 1961 Latest Caselaw 84 SC

Headnote :

The appellant had two financial claims against the Maharaja of Mayurbhanj State. Following the merger of the State with the Province of Orissa on January 1, 1949, Clause 9 of the Administration of Mayurbhanj State Order, 1949, issued by the Government of Orissa, mandated that a notification be publi...
The State of Andhra Pradesh Vs. Kandimalla Subbaiah & ANR [1961] INSC 85 (8 March 1961)

Judgement Date : 08 Mar 1961

Citation : 1961 Latest Caselaw 85 SC

Headnote :

The High Court annulled the charges against the respondents. The charge sheet indicated that accused individuals 1 to 9 were alleged to have violated Section 120B of the Indian Penal Code and Section 5(2) of the Prevention of Corruption Act, 1947, while accused No. 10 was charged under Sections 5(1)...
Bharoo Mal & Ors Vs. Custodian General, Evacuee Property [1961] INSC 86 (10 March 1961)

Judgement Date : 10 Mar 1961

Citation : 1961 Latest Caselaw 86 SC

Headnote :

The appellants exchanged their property in Pakistan for that of an evacuee in India. They sought confirmation of this transaction, which was initially granted by the Deputy Custodian. However, the Custodian later reviewed the decision, revoked the confirmation, and ordered the appellants to vacate t...
Md. Sharfuddin Vs. R. P. Singh & Ors [1961] INSC 87 (10 March 1961)

Judgement Date : 10 Mar 1961

Citation : 1961 Latest Caselaw 87 SC

Headnote :

The Assistant Custodian in Giridih issued a ruling stating that the appellant\'s properties were not classified as evacuee properties. Following this, the Custodian invoked Section 26(1) of the Administration of Evacuee Property Act, 1950, reviewed the case records, and after hearing from the appell...
The Commissioner of Excess Profits Tax, Hyderabad Vs. M/S. S. R. Vs. G. Press Company, Kurnool [1961] INSC 88 (10 March 1961)

Judgement Date : 10 Mar 1961

Citation : 1961 Latest Caselaw 88 SC

Headnote :

The respondents were eligible for a sales tax rebate on goods they purchased for their manufacturing operations. They utilized a legally permissible system, specifically section 233, which allowed them to pay sales tax provisionally based on the previous year\'s turnover. This provisional assessment...
Senairam Doongarmall Vs. Commissioner of Income-Tax, Assam [1961] INSC 89 (13 March 1961)

Judgement Date : 13 Mar 1961

Citation : 1961 Latest Caselaw 89 SC

Headnote :

The assessee, a Hindu undivided family, owned a tea estate in Assam that included a tea garden, factories, labor quarters, and staff accommodations. On February 27, 1942, military authorities requisitioned all factory buildings under the Defence of India Rules, although the tea garden remained under...
N. T. Patel and Company Vs. Commissioner of Income-Tax, Madras [1961] INSC 90 (13 March 1961)

Judgement Date : 13 Mar 1961

Citation : 1961 Latest Caselaw 90 SC

Headnote :

A partnership comprising four individuals was established on March 31, 1949, with a termination date set for March 31, 1954. On July 27, 1951, a fifth partner joined the partnership. Subsequently, on March 29, 1954, a new partnership was formed that included a sixth partner who contributed Rs. 40,00...
Dibakar Satpathy Vs. Hon'ble The Chief Justice and Judgesof The High Court of O [1961] INSC 91 (14 March 1961)

Judgement Date : 14 Mar 1961

Citation : 1961 Latest Caselaw 91 SC

Headnote :

The appellant, an Under Secretary to the Board of Revenue, distributed the opinions of the Legal Remembrance and the Advocate General to the District Magistrates, along with a note instructing them to follow a procedure that contradicted the guidance provided by the High Court. This was to continue...
B. K. Kar Vs. The Chief Justice and His Companion Judges of The High Court [1961] INSC 92 (14 March 1961)

Judgement Date : 14 Mar 1961

Citation : 1961 Latest Caselaw 92 SC

Headnote :

Following an order issued by the appellant, a Magistrate, G was granted possession of certain property on October 14, 1955.However, the High Court overturned this order on August 27, 1957, prompting the opposing party, S, to request redelivery of possession from the appellant on November 20, 1957. M...
Endupuri Narasimham and Son Vs. The State of Orissa & Ors [1961] INSC 93 (14 March 1961)

Judgement Date : 14 Mar 1961

Citation : 1961 Latest Caselaw 93 SC

Headnote :

The petitioner, a registered dealer under the Orissa Sales Tax Act of 1947, was engaged in the business of buying and reselling castor seeds and other goods within the State of Orissa. In his registration application, he declared that the goods he purchased in Orissa would be resold within the same...
The Lokmanya Mills Vs. The Barsi Borough Municipality [1961] INSC 94 (14 March 1961)

Judgement Date : 14 Mar 1961

Citation : 1961 Latest Caselaw 94 SC

Headnote :

The Bombay Municipal Boroughs Act of 1925 authorized municipalities to impose rates on land and buildings, which were to be assessed based on either the capital value or the annual letting value. The Act defined the annual letting value as the reasonable annual rent that could be expected for any bu...
Purshottam Lal Dhawan Vs. Dewan Chaman Lal & ANR [1961] INSC 95 (14 March 1961)

Judgement Date : 14 Mar 1961

Citation : 1961 Latest Caselaw 95 SC

Headnote :

The appellant and the respondent, both displaced individuals from West Pakistan, were assigned land in the same village.Due to the influence of certain individuals, the initial land allotment was revoked, leading to a re-allotment. The respondent was dissatisfied with this decision and submitted a r...
Mritunjoy Pani & ANR Vs. Narmanda Bala Sasmal & ANR [1961] INSC 96 (14 March 1961)

Judgement Date : 14 Mar 1961

Citation : 1961 Latest Caselaw 96 SC

Headnote :

A usufructuary mortgage bond was created in favor of the appellant\'s father, who took possession of the mortgaged property. One of the conditions of this mortgage stipulated that if the mortgagor failed to pay rent, the mortgagee was responsible for settling the overdue rent with the landlord. The...
M/S. Nand Lal Raj Kishan Vs. Commissioner of Sales Tax, Delhi & ANR [1961] INSC 97 (14 March 1961)

Judgement Date : 14 Mar 1961

Citation : 1961 Latest Caselaw 97 SC

Headnote :

The petitioners challenged the validity of section 8A of the Bengal Finance (Sales Tax (Delhi Amendment) Act, 1956), which allows the Commissioner of Sales Tax to require dealers to provide security for tax payment. Their arguments were based on the following points: (i) the section granted the comm...
Ramavatar Budhaiprasad Vs. Assistant Sales Tax Officer, Akola [1961] INSC 98 (14 March 1961)

Judgement Date : 14 Mar 1961

Citation : 1961 Latest Caselaw 98 SC

Headnote :

The petitioners, who were dealers in betel leaves, were subjected to sales tax assessments by the Assistant Sales Tax Officer in accordance with the C. P. and Berar Sales Tax Act of 1947.The petitioners argued that according to Section 6 in conjunction with the second schedule of the Act, betel leav...
Major Gopal Singh & Ors Vs. Custodian, Evacuee Property, Punjab [1961] INSC 99 (15 March 1961)

Judgement Date : 15 Mar 1961

Citation : 1961 Latest Caselaw 99 SC

Headnote :

The appellants, who are displaced individuals from West Pakistan, received quasi-permanent land allotments in the village of Raikot in 1949. On October 31, 1952, the Assistant Custodian revoked the allotments of 14 individuals in the village of Karodian and also cancelled the appellants\' allotment...
Kailash Chandra Vs. Union of India [1961] INSC 100 (16 March 1961)

Judgement Date : 16 Mar 1961

Citation : 1961 Latest Caselaw 100 SC

Headnote :

The appellant, a clerk with the East Indian Railways, was mandatorily retired upon reaching the age of 55. After his request for continued service was denied, he initiated a lawsuit claiming he had the right to remain employed until the age of 60, as stipulated in Rule 2046 (2)(a) of the Railway Est...
Bhau Ram Vs. B. Baijnath Singh & Ors [1961] INSC 101 (16 March 1961)

Judgement Date : 16 Mar 1961

Citation : 1961 Latest Caselaw 101 SC

Headnote :

In a case initiated by the respondent to enforce the right of pre-emption against the appellant, the trial court dismissed the suit. However, on appeal, a decree was issued on March 24, 1952, stating that if the respondent paid the determined purchase price into court within four months, his title t...
Singhal Ajit Kumar & ANR Vs. Ujayar Singh & Ors [1961] INSC 102 (16 March 1961)

Judgement Date : 16 Mar 1961

Citation : 1961 Latest Caselaw 102 SC

Headnote :

A Sudra Hindu passed away, leaving behind two widows and an illegitimate son from a long-term concubine. The son inherited half of the estate, while the widows received the other half. After the widows died without any daughters or grandsons, the reversioners initiated a lawsuit to reclaim the estat...
P. Vs. Bheemsena Rao Vs. Sirigiri Pedda Yella Reddi& Ors [1961] INSC 103 (16 March 1961)

Judgement Date : 16 Mar 1961

Citation : 1961 Latest Caselaw 103 SC

Headnote :

The disputed property was granted as inam to the ancestors of the plaintiff-respondents for the purpose of performing parak service in specific temples. However, the grantees sold off a significant portion of the property and stopped fulfilling the parak service. Following a request from the trustee...
Keshavlal Mohanlal Shah Vs. The State of Bombay [1961] INSC 104 (17 March 1961)

Judgement Date : 17 Mar 1961

Citation : 1961 Latest Caselaw 104 SC

Headnote :

The appellant, who served as a Magistrate, was dismissed from his position following a departmental inquiry. He was convicted under section 409 of the Indian Penal Code based on a complaint from the State Government. The argument presented was that the trial Magistrate should not have taken cognizan...
Thakur Bahadur Singh Vs. The State of Rajasthan & Ors [1961] INSC 105 (17 March 1961)

Judgement Date : 17 Mar 1961

Citation : 1961 Latest Caselaw 105 SC

Headnote :

The petitioner was recognized as the rightful heir to the jagir following his father\'s death in July 1946, and the Government issued a renewal in his favor on March 8, 1952. According to Section 190 of the Marwar Land Revenue Act, the succeeding heir was required to execute a kabuliyat for the paym...
The Swadeshi Cotton Mills Co. Limited Vs. The State of U. P. & Ors [1961] INSC 106 (17 March 1961)

Judgement Date : 17 Mar 1961

Citation : 1961 Latest Caselaw 106 SC

Headnote :

Clauses (c), (d), and (g) of Section 3 of the U.P. Industrial Disputes Act, 1947 authorize the State Government to issue general or special orders for the establishment of industrial courts, to refer any industrial dispute for conciliation or adjudication as specified in the order, and to address an...
The Durgah Committee, Ajmer Andanother Vs. Syed Hussain Ali & Ors [1961] INSC 107 (17 March 1961)

Judgement Date : 17 Mar 1961

Citation : 1961 Latest Caselaw 107 SC

Headnote :

The Khadims of the tomb of Hazrat Khwaja Moin-ud-din Chishti in Ajmer challenged the constitutional validity of the Durgah Khwaja Saheb Act, 1955 (XXXVI of 1955) and certain specific sections through a petition filed under Article 226 of the Constitution in the Rajasthan High Court. The High Court l...
Salig Ram Vs. Munshi Ram & ANR [1961] INSC 108 (21 March 1961)

Judgement Date : 21 Mar 1961

Citation : 1961 Latest Caselaw 108 SC

Headnote :

M, a Hindu from the Brahmin community in the Amritsar District of Punjab, filed a lawsuit seeking to claim a half share of the property inherited from his biological paternal grandfather. Although his father had passed away before him, another son of the grandfather was still alive. M had been adopt...
Fazal Bhai Dhala Vs. Custodian-General of Evacuee Property, Delhi [1961] INSC 109 (21 March 1961)

Judgement Date : 21 Mar 1961

Citation : 1961 Latest Caselaw 109 SC

Headnote :

F, the appellant, and his brother A were partners in a hides and skins business. On August 10, 1949, A executed a deed of sale for certain immovable properties in Orissa and Madras, transferring them to F. Additionally, a deed of dissolution of the partnership was executed on August 12, 1949, statin...
Abdul Hakim Khan & Ors Vs. The Regional Settlement Commissioner [1961] INSC 110 (22 March 1961)

Judgement Date : 22 Mar 1961

Citation : 1961 Latest Caselaw 110 SC

Headnote :

A Muslim passed away, leaving behind some property and multiple heirs. Among these heirs, some became evacuees, and their 4/7th share of the property was designated as evacuee property under section 7 of the Administration of Evacuee Property Act, 1950. Subsequently, efforts were made to separate th...
Abdullabhai M. Bhagat, Vs. The Income-Tax Officer, Special Circle,Madras [1961] INSC 111 (22 March 1961)

Judgement Date : 22 Mar 1961

Citation : 1961 Latest Caselaw 111 SC

Headnote :

The petitioners, as partners of a registered firm, were subject to income tax assessments for the relevant assessment years.Subsequently, they disclosed their income under a \"Voluntary Disclosure Scheme\" concerning profits that had previously escaped assessment. Following the reassessment of the d...
Aniyoth Kunhamina Umma Vs. Ministry of Rehabilitation & Ors [1961] INSC 112 (22 March 1961)

Judgement Date : 22 Mar 1961

Citation : 1961 Latest Caselaw 112 SC

Headnote :

The petitioner’s husband transferred certain property to her. A notice was issued to both the petitioner and her husband under Section 7 of the Administration of Evacuee Property Act, 1950, resulting in the husband being declared an evacuee and the property being classified as evacuee property by...
K. S. Nanji and Company Vs. Jatashankar Dossa & Ors [1961] INSC 113 (22 March 1961)

Judgement Date : 22 Mar 1961

Citation : 1961 Latest Caselaw 113 SC

Headnote :

The appellants and respondents owned neighboring coal mines, and the current appeal stems from a lawsuit initiated by the respondents. They claimed that the appellants had encroached on their coal mines and extracted coal from the encroached area, which the respondents only discovered after receivin...
Lakshman Singh Kothari Vs. Smt. Rup Kanwar [1961] INSC 114 (22 March 1961)

Judgement Date : 22 Mar 1961

Citation : 1961 Latest Caselaw 114 SC

Headnote :

For an adoption to be considered valid under Hindu Law, there must be a formal ceremony of giving and taking, applicable to both regenerate castes and Sudras.While there is no specific format mandated for this ceremony, the law stipulates that the natural parent must hand over the child, and the ado...
Sinha Govindji Vs. The Deputy Chief Controller Ofimports and Exports & Ors [1961] INSC 115 (23 March 1961)

Judgement Date : 23 Mar 1961

Citation : 1961 Latest Caselaw 115 SC

Headnote :

The petitioner, engaged in the manufacturing of celluloid and plastic bangles, was issued two licenses on January 18, 1960, and February 2, 1960, allowing him to import cellulose nitrate sheets for the periods of April/September 1950 and October/March 1960. Upon discovering that the petitioner lacke...
Devanagere Cotton Mills Ltd. Devanagere Vs. The Deputy Commissioner, Chitradurga & ANR [1961] INSC 116 (24 March 1961)

Judgement Date : 24 Mar 1961

Citation : 1961 Latest Caselaw 116 SC

Headnote :

The appellants refused to comply with the Deputy Commissioner\'s request to submit certain returns, arguing that under the Indian Cotton Cess Act, 1923, which was made applicable to the State of Mysore by the Part B States Laws Act, 1951, only the Collector had the authority to assess the cess. They...
The Orient Paper Mills Ltd. Vs. The State of Orissa & Ors [1961] INSC 117 (24 March 1961)

Judgement Date : 24 Mar 1961

Citation : 1961 Latest Caselaw 117 SC

Headnote :

The appellants, registered dealers under the Orissa Sales Tax Act of 1947, collected sales tax from buyers on all their sales, including those made to dealers in other states. They were assessed and paid tax on their total turnover, which included sales made outside of Orissa. However, following the...
Daryao & Ors Vs. The State of U. P. & Ors [1961] INSC 118 (27 March 1961)

Judgement Date : 27 Mar 1961

Citation : 1961 Latest Caselaw 118 SC

Headnote :

When the High Court dismisses a writ petition under Article 226 of the Constitution after a substantive hearing, citing that no fundamental right was established or violated, or that any violation was constitutionally justified, a subsequent petition to the Supreme Court under Article 32 on the same...
Jivabhai Purshottam Vs. Chhagan Karson & Ors [1961] INSC 119 (27 March 1961)

Judgement Date : 27 Mar 1961

Citation : 1961 Latest Caselaw 119 SC

Headnote :

Sub-section (2A) of Section 34 of the Bombay Tenancy and Agricultural Lands Act, 1948, as modified by the Amending Act of 1952, takes effect from the date the tenancy is terminated following the expiration of the notice of ejectment issued by the landlord under Section 34(1) of the Act, rather than...
S. N. Dutt Vs. Union of India [1961] INSC 120 (27 March 1961)

Judgement Date : 27 Mar 1961

Citation : 1961 Latest Caselaw 120 SC

Headnote :

The appellant was the sole owner of a business named S. N. Dutt SE Co. He issued a notice under section 80 of the Code of Civil Procedure to the respondent using the name \"S. N. Dutt & Co.\" After the required notice period, he initiated a lawsuit against the respondent, identifying himself as: \"S...
Raja Rameshwar Rao & ANR Vs. Raja Govind Rao [1961] INSC 121 (28 March 1961)

Judgement Date : 28 Mar 1961

Citation : 1961 Latest Caselaw 121 SC

Headnote :

While it is possible to acquire a limited interest in property through adverse possession, a permanent lease-like limited interest in a jagir cannot typically be obtained, as it is generally assumed to last for the lifetime of the grantee unless the grant specifies otherwise.Cases such as Sankaran v...
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