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The Commissioner of Income Tax, Madras & ANR Vs. S.V. Angidi Chettiar [1962] INSC 1 (9 January 1962)

Judgement Date : 09 Jan 1962

Citation : 1962 Latest Caselaw 1 SC

Headnote :

A registered firm failed to disclose income details when filing its returns for the years 1947-48, 1949-50, and 1950-51. Consequently, the Income-tax Officer imposed a penalty under section 28(1) of the Indian Income-tax Act, 1922. The firm sought a writ of certiorari from the High Court, arguing th...
Sardar Syedna Taher Saifuddin Saheb Vs. The State of Bombay [1962] INSC 2 (9 January 1962)

Judgement Date : 09 Jan 1962

Citation : 1962 Latest Caselaw 2 SC

Headnote :

According to Section 3 of the Bombay Prevention of Excommunication Act, 1949 (Bom. 42 of 1949), it states that \"Despite any existing law, custom, or practice to the contrary, no excommunication of a member of any community shall be valid or have any effect.\" The preamble of the Act indicates that,...
The Jumma Masjid, Mercara Vs. Kodimaniandra Deviah [1962] INSC 3 (11 January 1962)

Judgement Date : 11 Jan 1962

Citation : 1962 Latest Caselaw 3 SC

Headnote :

M and S, claiming to be reversioners of N\'s estate, sold the disputed property to G, who is the predecessor of the respondents. The sale deed stated that the property belonged to the joint family of two brothers, N and B. Upon N\'s death, the property was inherited by his widow, and subsequently de...
Mithoolal Nayak Vs. Life Insurance Corporation of India [1962] INSC 4 (15 January 1962)

Judgement Date : 15 Jan 1962

Citation : 1962 Latest Caselaw 4 SC

Headnote :

In 1942, an individual referred to as M submitted a life insurance proposal. Dr. D conducted an examination and provided two reports: one attached to the proposal and a confidential one. The confidential report revealed that M was suffering from anemia, had a dilated heart, and his right lung showed...
Commissioner of Income-Tax Kerala Vs. Helen Rubber Industries Ltd. [1962] INSC 5 (16 January 1962)

Judgement Date : 16 Jan 1962

Citation : 1962 Latest Caselaw 5 SC

Headnote :

The company in question was established in the former State of Travancore. The issue at hand was whether the respondent assessee company could carry forward its losses from 1946 under the Travancore Act in conjunction with section 24(2) of the Indian Income-tax Act and the Taxation Laws (Part B Stat...
P. Vs. Raghava Reddi & ANR Vs. Commissioner of Income-Tax [1962] INSC 6 (16 January 1962)

Judgement Date : 16 Jan 1962

Citation : 1962 Latest Caselaw 6 SC

Headnote :

The appellant is a company engaged in the mica business. To facilitate order negotiations and manage its operations, the appellant contracted a Japanese company, which is recognized as a \"non-resident\" entity. According to the agreement between the two firms, the appellant received commission paym...
Southern Roadways Private Ltd. Vs. Union of India & ANR [1962] INSC 7 (16 January 1962)

Judgement Date : 16 Jan 1962

Citation : 1962 Latest Caselaw 7 SC

Headnote :

The company in question operated a fleet of buses and was engaged in the transport business. The income tax officer denied the development rebate on the transport vehicles owned by the company, as stipulated by the second proviso to section 10(2)(vi-b) of the Income-tax Act. The company contested th...
M/S. Steelworth Ltd. Vs. State of Assam [1962] INSC 8 (16 January 1962)

Judgement Date : 16 Jan 1962

Citation : 1962 Latest Caselaw 8 SC

Headnote :

The petitioner was engaged in the business of manufacturing, selling, and supplying iron and steel products in Assam. Prior to the Assam Sales Tax Amendment Act of 1960, it possessed a registration certificate that exempted all its purchases for manufacturing goods subject to the Act from Sales Tax....
Neta Ram Vs. Jiwan Lal [1962] INSC 9 (17 January 1962)

Judgement Date : 17 Jan 1962

Citation : 1962 Latest Caselaw 9 SC

Headnote :

The eviction application against the appellant was primarily based on claims that the property in question was in a state of disrepair and that the landlord intended to demolish and rebuild it. The Rent Controller rejected the application, noting a lack of evidence supporting the claim of dilapidati...
The Income Tax Officer Circle Ii Madura & ANR Vs. M. R. Vidyasagar [1962] INSC 10 (17 January 1962)

Judgement Date : 17 Jan 1962

Citation : 1962 Latest Caselaw 10 SC

Headnote :

The Income-tax Officer in Madura issued a notice under section 18A (1) of the Indian Income-Tax Act, 1922, regarding the payment of advance tax. R, who was the manager of the Hindu Undivided Family, opted to submit a revised estimate for the assessment years 1946-47 and 1948-49. The assessments for...
Kamalabai Jethamal Vs. The State of Maharashtra [1962] INSC 11 (18 January 1962)

Judgement Date : 18 Jan 1962

Citation : 1962 Latest Caselaw 11 SC

Headnote :

Upon discovering that the appellant was operating her premises as a brothel and providing girls for prostitution, the police set up a sting operation. Two individuals, M and L, were given two marked one hundred rupee notes by the police to carry out the plan; M was to request a girl for prostitution...
The Lodna Colliery Co. Ltd. Vs. Bhola Nath Roy [1962] INSC 12 (19 January 1962)

Judgement Date : 19 Jan 1962

Citation : 1962 Latest Caselaw 12 SC

Headnote :

The issue to be resolved was whether individuals who had been permanently settled on resumed, invalid Lakhraj (revenue-free) land possessed rights to the minerals located beneath the surface.It was determined that the property rights of those settled on the resumed invalid Lakhraj land were equivale...
Vijay Pratap Singh Vs. Dukh Haran Nath Singh & ANR [1962] INSC 13 (19 January 1962)

Judgement Date : 19 Jan 1962

Citation : 1962 Latest Caselaw 13 SC

Headnote :

The estate of Maharaja Man Singh of Ayodhya Raj passed to his two widows upon his death, and subsequently to the plaintiff, a minor named V, through his grandfather G, who passed away in 1942. The respondent claimed the estate as the adopted son of the Maharaja\'s junior widow. V submitted a petitio...
Sunder Singh & Ors Vs. The State of Punjab [1962] INSC 14 (19 January 1962)

Judgement Date : 19 Jan 1962

Citation : 1962 Latest Caselaw 14 SC

Headnote :

Four individuals, S, G, L, and R, were tried for offenses under Section 302 in conjunction with Section 34 of the Indian Penal Code. The Sessions Judge acquitted R, giving him the benefit of the doubt, but convicted the other three, sentencing them to death. No appeal was made against R\'s acquittal...
Palakdhari Singh & Ors Vs. The State of Uttar Pradesh & ANR [1962] INSC 15 (19 January 1962)

Judgement Date : 19 Jan 1962

Citation : 1962 Latest Caselaw 15 SC

Headnote :

The appellant was found guilty of theft by the Panchayati Adalat in 1950 and was fined Rs. 75/-. This conviction and sentence were upheld by the High Court in 1953 during a revision. In 1958, efforts were made to collect the fine. The appellant argued that the recovery was prohibited by Section 70 o...
Kedar Nath Singh Vs. State of Bihar [1962] INSC 16 (20 January 1962)

Judgement Date : 20 Jan 1962

Citation : 1962 Latest Caselaw 16 SC

Headnote :

Section 124A of the Indian Penal Code, which criminalizes sedition, is constitutionally valid. While this provision places restrictions on the fundamental right to freedom of speech and expression, such restrictions are justified as they serve the interests of public order and fall within the scope...
The Bagalkot Cement Co. Ltd. Vs. R. K. Pathan & Ors [1962] INSC 17 (22 January 1962)

Judgement Date : 22 Jan 1962

Citation : 1962 Latest Caselaw 17 SC

Headnote :

The appellant company submitted draft Standing Orders to the Certifying Officer as mandated by section 3 of the Industrial Employment (Standing Orders) Act, 1946. In certifying the draft, the Certifying Officer included an additional clause in paragraph 11, which specified certain festival holidays,...
State of Bombay Vs. Umarsaheb Buransaheb Inamda [1962] INSC 18 (23 January 1962)

Judgement Date : 23 Jan 1962

Citation : 1962 Latest Caselaw 18 SC

Headnote :

The defendants were charged and tried together for the offenses of criminal conspiracy and breach of trust, which occurred over a period exceeding one year. The key issue for determination was whether the charge\'s formulation, which violated subsection (2) of section 222—allowing for a combined c...
A.B.Abdulkadir & Ors Vs. The State of Kerala & Anr(An [1962] INSC 19 (24 January 1962)

Judgement Date : 24 Jan 1962

Citation : 1962 Latest Caselaw 19 SC

Headnote :

In 1909, the ruler of the former State of Cochin enacted the Cochin Tobacco Act of 1084 (M.E.) to regulate the cultivation, production, manufacture, storage, and sale of tobacco. Under this Act, rules were established to oversee the cultivation, possession, transportation, and sale of tobacco, and a...
Basant Ram Vs. Union of India [1962] INSC 20 (24 January 1962)

Judgement Date : 24 Jan 1962

Citation : 1962 Latest Caselaw 20 SC

Headnote :

The appellants relocated to India from West Pakistan in 1947. Initially, they received temporary land allotments in two villages. In 1949, they were granted quasi-permanent land allotments, which they have occupied ever since. The land was initially categorized into two types: urban and agricultural...
Kanbi Karsan Jadav Vs. State of Gujarat [1962] INSC 21 (24 January 1962)

Judgement Date : 24 Jan 1962

Citation : 1962 Latest Caselaw 21 SC

Headnote :

The appellant, along with two others, was found guilty of murder under sections 302 and 201 of the Indian Penal Code. The High Court deemed the testimony of the approver to be credible and significant. It based its decision on the discovery of the deceased\'s body, which was revealed by the appellan...
The Income Tax Officer, Madras Vs. S. K.Habibullah, Madras [1962] INSC 22 (24 January 1962)

Judgement Date : 24 Jan 1962

Citation : 1962 Latest Caselaw 22 SC

Headnote :

M was a partner in two firms registered under the Indian Income Tax Act. He filed income tax returns for the assessment years 1946-47 and 1947-48 for both firms, reporting losses. The assessment for one firm for the years 1946-47 and 1947-48 was finalized on October 31, 1950, while the other firm’...
Sankatha Singh Vs. State of U.P [1962] INSC 23 (25 January 1962)

Judgement Date : 25 Jan 1962

Citation : 1962 Latest Caselaw 23 SC

Headnote :

The issue at hand was whether a criminal appellate court could mandate a re-hearing of an appeal it had previously dismissed, in a situation where neither the appellants nor their legal representatives were present. The court had reviewed the case records and found no grounds to overturn the trial c...
Daulat Ram Vs. State of Punjab [1962] INSC 24 (25 January 1962)

Judgement Date : 25 Jan 1962

Citation : 1962 Latest Caselaw 24 SC

Headnote :

The appellant, a Patwari, sent a letter to the Tehsildar, his superior, stating that he had been robbed of certain official documents and money.Upon investigation, the police found the allegations to be untrue. The Tehsildar then instructed the police to prepare a \"calendar\" regarding the matter.T...
The Commissioner of Income Tax, Delhi Andrajasthan Vs. M/S National Finance Ltd. [1962] INSC 25 (29 January 1962)

Judgement Date : 29 Jan 1962

Citation : 1962 Latest Caselaw 25 SC

Headnote :

The respondent was a company engaged in shares and securities, part of a group of companies all controlled by the same individuals. During the accounting year corresponding to the assessment year 1951-52, the respondent sold shares of Madhusudan Mills Ltd., which it had previously acquired, incurrin...
Pratap Singh & ANR Vs. Gurbaksh Singh [1962] INSC 26 (29 January 1962)

Judgement Date : 29 Jan 1962

Citation : 1962 Latest Caselaw 26 SC

Headnote :

The appellants, who are both public servants, initiated departmental proceedings against the respondent, another public servant, for filing a lawsuit against the Government in the Subordinate Judge\'s Court at Amritsar. The lawsuit sought a declaration that a specific amount was being unlawfully ded...
Udai Bhan Vs. The State of Uttar Pradesh [1962] INSC 27 (29 January 1962)

Judgement Date : 29 Jan 1962

Citation : 1962 Latest Caselaw 27 SC

Headnote :

On October 13, 1956, around 8 p.m., the complainant secured his shop and stepped out briefly. Upon his return, he discovered that the shop had been forcibly entered and a box containing money and clothes was missing. Following reports that the appellant was seen carrying the box from the vicinity of...
The Management of U.B. Dutt & Co. Vs. Workmen of U.B. Dutt & Co [1962] INSC 28 (29 January 1962)

Judgement Date : 29 Jan 1962

Citation : 1962 Latest Caselaw 28 SC

Headnote :

S, who was employed by the appellant as a cross cutter in the sawmill, was asked to explain why his employment should not be terminated due to serious indiscipline and misconduct, which he denied. Subsequently, he was informed that a departmental inquiry would be conducted against him, and he was su...
Girja Shankar Kashi Ram Vs. The Gujarat Spinning & Weaving Co. Ltd. [1962] INSC 29 (30 January 1962)

Judgement Date : 30 Jan 1962

Citation : 1962 Latest Caselaw 29 SC

Headnote :

The Gujarat Spinning & Weaving Co. Ltd. ceased operations on May 14, 1953, and transferred its assets to Tarun Commercial Mills Co. Ltd. Upon closure, the old company had terminated all its employees. A week later, the new company resumed operations and re-employed the former workers. At the time of...
Employers In Relation To The Bhowra Colliery Vs. Their Workmen [1962] INSC 30 (30 January 1962)

Judgement Date : 30 Jan 1962

Citation : 1962 Latest Caselaw 30 SC

Headnote :

Exercising the authority granted by Section 5.5 of the Coal Mines Provident Fund and Bonus Schemes Act of 1948, the Central Government established a Bonus Scheme to provide bonuses to coal mine employees. According to Paragraph 3 of the scheme, all employees in a coal mine are eligible for a bonus,...
Harikisan Vs. The State of Maharasthtra & Ors [1962] INSC 31 (31 January 1962)

Judgement Date : 31 Jan 1962

Citation : 1962 Latest Caselaw 31 SC

Headnote :

The detainee was presented with the detention order and its grounds in English. However, he did not understand English and requested a translation into Hindi. This request was denied on the basis that the order and grounds had been verbally translated to him when they were served, and that since Eng...
The Commissioner of Income-Tax Bombay Vs. Manilal Dhanji, Bombay [1962] INSC 32 (31 January 1962)

Judgement Date : 31 Jan 1962

Citation : 1962 Latest Caselaw 32 SC

Headnote :

In 1953, the assessee established a trust for a sum of money, stipulating that the interest earned on this amount would be accumulated and added to the principal. His minor daughter, C, was to receive the income from the trust, including the accumulated interest, once she turned 18. During the relev...
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