Caselaw | Supreme Court Judgements of november 1962

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The Petlad Turkey Red Dye Works Co. Ltd., Petlad Vs. The Commissioner of Income-Tax, Bombay, Ahmadabad [1962] INSC 299 (2 November 1962)

Judgement Date : 02 Nov 1962

Citation : 1962 Latest Caselaw 299 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The assessee company was engaged in dyeing and selling dyed yarn in Petlad, located in the former State of Baroda, and was classified as a non-resident during the relevant assessment years. The Income-tax Officer discovered that for sales made to buyers in British India, the company received payment...

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Heggade Janardhan Subbarye Vs. The State of Mysore & ANR [1962] INSC 300 (5 November 1962)

Judgement Date : 05 Nov 1962

Citation : 1962 Latest Caselaw 300 SC

Constitution of India

M. R. Balaji & Ors Vs. State of Mysore [1962] INSC 276 (28 September 1962)

Headnote :

The petitioners contested the legality of the orders issued by the State of Mysore under Article 13(4) of the Constitution on July 10, 1961, and July 31, 1962. They argued that they had applied for admission to the Pre-Professional Class in Medicine at Karnatak Medical College, Hubli, and would have...

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Prem Chand Garg Vs. Excise Commissioner, U. P., Allahabad [1962] INSC 301 (6 November 1962)

Judgement Date : 06 Nov 1962

Citation : 1962 Latest Caselaw 301 SC

Code of Civil Procedure, 1908 (CPC)

Pandit M. S. M. Sharma Vs. Shri Sri Krishna Sinha & Ors [1958] INSC 132 (12 December 1958)

Headnote :

Rule 12 of Order XXXV of the Supreme Court Rules grants the Supreme Court the authority to require petitioners in writ petitions under Article 32 to provide security for the respondent\'s costs. The petitioner argued that this rule was invalid as it imposed barriers on the fundamental right guarante...

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Ajit Kumar Palit Vs. State of West Bengal [1962] INSC 302 (7 November 1962)

Judgement Date : 07 Nov 1962

Citation : 1962 Latest Caselaw 302 SC

CrPC Section 190. Cognizance of offences by Magistrates
Indian Penal Code, 1860 (IPC)
IPC Section 477. Fraudulent cancellation, destruction, etc., of will, authority to adopt, or valuable security
West Bengal Criminal Law Amendment (Special Courts) Act, 1949

Headnote :

In 1958, the police submitted a report to the Chief Presidency Magistrate, charging the appellant and others with offenses under sections 120-B/409 and 477 of the Indian Penal Code. On June 1, 1959, the State Government issued an order under section 4(2) of the West Bengal Criminal Law Amendment (Sp...

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Mahendra Lal Jaini Vs. The State of Uttar Pradesh & Ors [1962] INSC 303 (7 November 1962)

Judgement Date : 07 Nov 1962

Citation : 1962 Latest Caselaw 303 SC

Constitution of India
Indian Forest Act, 1927
Indian Forest Act, 1927

Headnote :

On June 14, 1952, a registered lease was executed in which one M granted a perpetual lease of certain lands to the petitioner.Initially, a significant number of trees were present on these lands, but the lease deed stated that the land had been completely cleared of trees and possession was handed o...

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The Neptune Assurance Co. Ltd. Vs. The Life Insurance Corporation of India & ANR [1962] INSC 304 (8 November 1962)

Judgement Date : 08 Nov 1962

Citation : 1962 Latest Caselaw 304 SC

Insurance Act, 1938

Headnote :

The appellant company was engaged in both life insurance and other types of insurance. With the enactment of the Life Insurance Corporation Act, 1956, section 7 stipulated that all rights related to the life insurance business of an insurer would be transferred to the Corporation on the appointed da...

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Chimandas Bagomal Sindhi Vs. Jogeshwar & ANR [1962] INSC 305 (8 November 1962)

Judgement Date : 08 Nov 1962

Citation : 1962 Latest Caselaw 305 SC

Headnote :

The respondent had rented out his house to a company and received permission from the Rent Control Authority to end the tenancy due to unpaid rent.In the meantime, the tenant informed the respondent via telegram that he had vacated the property. However, before the respondent received this telegram,...

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Virupaxappa Veerappa Kadampur Vs. The State of Mysore [1962] INSC 306 (9 November 1962)

Judgement Date : 09 Nov 1962

Citation : 1962 Latest Caselaw 306 SC

Bombay Police Act, 1951
Bombay Police Act, 1951
Indian Penal Code, 1860 (IPC)
IPC Section 218. Public servant framing incorrect record or writing with intent to save person from punishment or property from forfeiture

Headnote :

The appellant, a Head Constable, faced charges under section 218 of the Indian Penal Code. The prosecution\'s case stated that on February 23, 1954, after receiving information about individuals attempting to smuggle Ganja, the appellant apprehended N, who was found with a bundle containing 15 packe...

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Ananga Bijoy Mittra Vs. Tata Iron & Steel Co. Ltd. [1962] INSC 307 (9 November 1962)

Judgement Date : 09 Nov 1962

Citation : 1962 Latest Caselaw 307 SC

Headnote :

The predecessor of the current appellant submitted an application to the land officer of the respondents regarding the settlement of a disputed land parcel located in Jamshedpur. The land was rented to him on a month-to-month basis for a monthly rent of Re. 1/-. There was no formal lease document. T...

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Mohmedalli & Ors Vs. Union of India & ANR [1962] INSC 308 (9 November 1962)

Judgement Date : 09 Nov 1962

Citation : 1962 Latest Caselaw 308 SC

Co-operative Societies Act, 1912
Delegation of Powers
Delegation of Powers
Drugs and Magic Remedies (Objectionable Advertisements) Act, 1954

Headnote :

The Central Government issued a notification under section 1 (3) (b) of the Employees\' Provident Funds Act, 1952, which brought the petitioners\' restaurant under the Act. Subsequently, another notification was released under section 5 in conjunction with section 7 (1) of the Act, introducing the E...

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Maulud Ahmad Vs. State of Uttar Pradesh [1962] INSC 309 (13 November 1962)

Judgement Date : 13 Nov 1962

Citation : 1962 Latest Caselaw 309 SC

Indian Penal Code, 1860 (IPC)
IPC Section 218. Public servant framing incorrect record or writing with intent to save person from punishment or property from forfeiture
Police Act, 1861
Police Act, 1861

Headnote :

C and several others participated in a shooting incident where two individuals were killed. To fabricate evidence in his favor, C had a false report recorded by the appellant, a Head Constable, in the General Diary, claiming that O had deposited his gun the day before. C, the appellant, and the othe...

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Gajendra Narain Singh Vs. Johri Mal Prahlad Rai [1962] INSC 310 (13 November 1962)

Judgement Date : 13 Nov 1962

Citation : 1962 Latest Caselaw 310 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The respondent-plaintiff initiated a lawsuit against M/s. Tirhut Umbrella Works in the Bombay City Civil Court, seeking a judgment for Rs. 20,320. The summons for the case was delivered to the appellant, who was identified as a partner of the firm. The appellant appeared in the Civil Court through a...

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French Motor Car Co., Limited Vs. Workmen [1962] INSC 311 (13 November 1962)

Judgement Date : 13 Nov 1962

Citation : 1962 Latest Caselaw 311 SC

Headnote :

This appeal from an Industrial Tribunal award addresses three key issues: (1) wages and pay scales for clerical staff, (2) dearness allowance for clerical staff, and (3) the provident fund. The Tribunal determined that the appellant company\'s business could sustain the financial demands placed upon...

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The Ahmedabad Mfg. & Cali co printing Co., Ltd. Vs. S. C. Mehta, Income-Tax Officer & ANR [1962] INSC 312 (14 November 1962)

Judgement Date : 14 Nov 1962

Citation : 1962 Latest Caselaw 312 SC

Headnote :

Sub-section (10) of Section 35 of the Indian Income-tax Act, 1922, which came into effect on April 1, 1956, stipulated that if a company was granted a rebate of income-tax during any assessment year from 1948-49 to 1955-56, and if the amount on which the rebate was granted was subsequently used, eit...

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Bhoju Mandal Vs. Debnath Bhagat [1962] INSC 313 (14 November 1962)

Judgement Date : 14 Nov 1962

Citation : 1962 Latest Caselaw 313 SC

Headnote :

The High Court, in dismissing the appellant\'s suit for redemption and overturning the lower courts\' decisions, determined that the document underpinning the suit was a sale agreement rather than a mortgage by conditional sale. It was executed to address urgent financial needs, rather than simply t...

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C. Abdul Shukoor Saheb Vs. Arji Papa Rao & Ors [1962] INSC 314 (14 November 1962)

Judgement Date : 14 Nov 1962

Citation : 1962 Latest Caselaw 314 SC

Code of Civil Procedure, 1908 (CPC)
Section 53. TPA, Fraudulent transfer.

Headnote :

The appellant acquired the property in question through a sale deed executed by defendant 4 on May 20, 1949. Defendants 3 and 4 had been in a partnership, which was dissolved on March 31, 1949. The dissolution deed indicated that the partnership had debts amounting to Rs. 2.5 lakhs, and the property...

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Haji T. J. Abdul Shakoor & Ors Vs. Bijay Kumar Kapur & Ors [1962] INSC 315 (14 November 1962)

Judgement Date : 14 Nov 1962

Citation : 1962 Latest Caselaw 315 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

A lawsuit initiated by the respondents to recover money owed under a simple mortgage from the appellants was settled by the parties through a memorandum dated September 30, 1955, leading the court to issue a decree in accordance with the terms of the settlement. According to clause 1 of the memorand...

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Income-Tax Officer & Anr, Bombay Vs. The Simplex Mills Ltd., Bombay [1962] INSC 316 (15 November 1962)

Judgement Date : 15 Nov 1962

Citation : 1962 Latest Caselaw 316 SC

Headnote :

The respondent taxpayer made an advance tax payment under section 18 A (1) of the Income-tax Act for the assessment year 1952-53. A portion of this payment was determined to be refundable during the regular assessment on August 30, 1952. Subsequently, on September 11, 1952, the respondent received R...

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The Mysore State Electricity Board Vs. Bangalore Woollen, Cotton And Silk Mills Ltd. & Ors [1962] INSC 317 (15 November 1962)

Judgement Date : 15 Nov 1962

Citation : 1962 Latest Caselaw 317 SC

Electricity (Supply) Act, 1948
Electricity (Supply) Act, 1948
Electricity (Supply) Act, 1948
Indian Electricity Act, 1910
Indian Electricity Act, 1910
Part B States (Laws) Act, 1951

Headnote :

Disputes emerged between the respondent mills and the appellant Board concerning the payment of revised rates to the appellant or its predecessor, the Government of Mysore, under the Electricity (Supply) Act of 1948. Before the Board was established under this Act in September 1957, the Government o...

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Biswambhar Singh & Ors Vs. State of Orissa [1962] INSC 318 (16 November 1962)

Judgement Date : 16 Nov 1962

Citation : 1962 Latest Caselaw 318 SC

Promod Chandra Deb & Ors Vs. The State of Orissa & Ors [1961] INSC 301 (16 October 1961)
Thakur Amar Singhji Vs. State of Rajasthan [1955] INSC 27 (15 April 1955)

Headnote :

In February 1952, when the Orissa Estates Abolition Act was enacted, the appellants, along with another individual, approached the High Court under Article 226 of the Constitution to contest the Act\'s constitutionality. The High Court ruled that the Act was valid, allowing the State to take possess...

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Burmah Shell Oil Storage &Distributing Co. India Ltd. Vs. The Belgaum Borough Municipality [1962] INSC 319 (16 November 1962)

Judgement Date : 16 Nov 1962

Citation : 1962 Latest Caselaw 319 SC

Government of India Act, 1935

Headnote :

The appellant company specializes in petrol and other petroleum products, which it produces at its refineries located outside the octroi limits of Belgaum Municipality. It transports these products into the area for either its own use or for sale to its dealers and licensees, who then sell them to o...

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Commissioner of Income-Tax, Bombay Vs. Robert J. Sas [1962] INSC 320 (16 November 1962)

Judgement Date : 16 Nov 1962

Citation : 1962 Latest Caselaw 320 SC

Headnote :

The assessees were the three shareholders of a private company that generated profits in the calendar year 1947. However, no dividend was declared during the shareholders meeting on December 4, 1948. Subsequently, the Income-tax Officer issued an order under section 23 A (1) of the Income-tax Act, w...

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State of Punjab Vs. Joginder Singh [1962] INSC 321 (16 November 1962)

Judgement Date : 16 Nov 1962

Citation : 1962 Latest Caselaw 321 SC

Constitution of India

Headnote :

In the Punjab State cadre, 15% of the \'junior teachers\' were classified in the \"middle scale,\" while 85% were placed in the \"lower scale.\" Starting October 1, 1957, junior teachers in District Board and Municipal Board schools became Government employees and were organized into a \"Provinciali...

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Raja Muvva Gopalakrishnayachendra & Ors Vs. Raja Vs. V. Sarvagna Krishna Yachendra & Ors [1962] INSC 322 (19 November 1962)

Judgement Date : 19 Nov 1962

Citation : 1962 Latest Caselaw 322 SC

Government of India Act, 1935

Headnote :

Following the notification under the Estates Abolition Act, the impartible Estate of Venkatagiri was transferred to the Government. In response to claims made under section 41 of the Act, the tribunal assessed advance compensation for various interested parties. In the appeal against the Tribunal\'s...

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A.L. V. R. S. T. Veerappa Chettiar Vs. S. Michael [1962] INSC 323 (19 November 1962)

Judgement Date : 19 Nov 1962

Citation : 1962 Latest Caselaw 323 SC

Headnote :

The central issue in both appeals was whether Bangaru Ammal\'s marriage was conducted in Asura form or Brahma form. The appellant argued that it was not in Asura form. Aside from a mere claim in the plaint stating that the marriage was in Asura form, the plaintiffs failed to provide specific details...

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M/S. Khan Saheb M. Hassanji & Sons Vs. State of Madhya Pradesh [1962] INSC 324 (19 November 1962)

Judgement Date : 19 Nov 1962

Citation : 1962 Latest Caselaw 324 SC

Constitution of India

Headnote :

The appellants acquired a mining lease for coal extraction covering 189.76 acres of land and sought to purchase additional adjacent lands from their owners. However, these transfers required approval from the State Government. After extensive discussions, the Government agreed to provide the necessa...

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Birichh Bhuian & Ors Vs. State of Bihar [1962] INSC 325 (20 November 1962)

Judgement Date : 20 Nov 1962

Citation : 1962 Latest Caselaw 325 SC

CrPC Section 222. When offence proved included in offence charged
CrPC Section 234. Arguments
CrPC Section 239. When accused shall be discharged
Indian Penal Code, 1860 (IPC)
IPC Section 147. Punishment for rioting
IPC Section 224. Resistance or obstruction by a person to his lawful apprehension
IPC Section 379. Punishment for theft

Janardan Reddy & Ors Vs. The State [1950] INSC 39 (14 December 1950)

Headnote :

The Sub-Inspector of Police apprehended five out of a group of 10 to 15 individuals who were gambling by the roadside. When one of the arrested individuals became aggressive, the Sub-Inspector took them to the outpost and ordered him to be handcuffed, at which point he began to verbally abuse the Su...

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H. H. Sudhundra Thirtha Swamiar. Vs. Commissioner For Hindu Religious & Charitable Endowments [1962] INSC 326 (20 November 1962)

Judgement Date : 20 Nov 1962

Citation : 1962 Latest Caselaw 326 SC

Constitution of India

Headnote :

In the South Kanara District, specifically in Udipi, there are eight Maths, each overseen by a Mathadhepathi or Swamee.Additionally, there is a ninth Math, which has been traditionally managed in rotation by the Swamis of the other eight Maths. Furthermore, a tenth Math is led by Shri Shankaracharya...

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Municipal Board, Pushkar Vs. State Transport Authority, Rajasthan & Ors [1962] INSC 327 (21 November 1962)

Judgement Date : 21 Nov 1962

Citation : 1962 Latest Caselaw 327 SC

Constitution of India
Motor Vehicles Act, 1939

Headnote :

On May 24, 1948, the Municipal Board of Pushkar adopted a resolution to relocate the bus stand from its position by the sacred lake to a new location near the Police Station, where they planned to build a passenger shelter and offer additional amenities for pilgrims. The Regional Transport Authority...

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M/S. William Jacks & Co. Ltd. Vs. The State of Bihar [1962] INSC 328 (21 November 1962)

Judgement Date : 21 Nov 1962

Citation : 1962 Latest Caselaw 328 SC

Constitution of India
Sale of Goods Act, 1930

Headnote :

Between January 26, 1950, and September 30, 1951, the appellant sold various goods from Calcutta to parties in Bihar. These transactions were part of inter-State trade and involved goods specified in the explanation to clause (1) of Article 286 of the Constitution, which, according to clause (2) of...

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Banwari Lal Jhunjhunwala& Ors Vs. Union of India & ANR [1962] INSC 329 (21 November 1962)

Judgement Date : 21 Nov 1962

Citation : 1962 Latest Caselaw 329 SC

CrPC Section 233. Entering upon defence
Indian Penal Code, 1860 (IPC)
IPC Section 420. Cheating and dishonestly inducing delivery of property

Headnote :

A partnership consisting of two individuals entered into a contract to supply 1306.5 tons of bottom boards made from specific types of hardwood for railway wagons to the Central Railway Administration. The wood was to be delivered in varying quantities to different locations. However, the firm provi...

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Firm A. T. B. Mehtabmajid And Co. Vs. State of Madras & ANR [1962] INSC 330 (22 November 1962)

Judgement Date : 22 Nov 1962

Citation : 1962 Latest Caselaw 330 SC

Headnote :

This petition is filed under Article 32 of the Constitution by dealers in hides and skins located in the State of Madras. The contested sales tax assessment pertains to the turnover from sales of tanned hides and skins that were sourced from outside the State of Madras. The petitioners primarily arg...

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Ramkishore Lal Vs. Kamal Narain [1962] INSC 331 (22 November 1962)

Judgement Date : 22 Nov 1962

Citation : 1962 Latest Caselaw 331 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

A partition award registered by the Panchas among all co-sharers stated:\"Mouza Telibandha, along with all rights and interests of ownership, has been granted to Ramsaranlal for the purposes outlined below. Ramsaranlal shall use the profits and income to cover expenses... as has been the practice up...

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V. S. Menon Vs. Union of India [1962] INSC 332 (22 November 1962)

Judgement Date : 22 Nov 1962

Citation : 1962 Latest Caselaw 332 SC

Constitution of India
Government of India Act, 1935

Headnote :

The appellant, a public servant, faced charges under Rule 3 of the Civil Services (Safeguarding of National Security) Rules, 1949, for his associations with communists and individuals involved in subversive activities. Following an inquiry, he was ordered to retire compulsorily from his position. He...

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Gour Chandra Rout & ANR Vs. The Public Prosecutor, Cuttack [1962] INSC 333 (23 November 1962)

Judgement Date : 23 Nov 1962

Citation : 1962 Latest Caselaw 333 SC

CrPC Section 198B. Cognizance of offences under section 376B of the Indian Penal Code
Indian Penal Code, 1860 (IPC)
IPC Section 501. Printing or engraving matter known to be defamatory

Headnote :

The appellants were the editor, printer, and publisher of an Oriya daily newspaper named \"Matrubhumi\". In the May 31, 1958 issue, they published Dr. Ram Manohar Lohia\'s comments on the political situation in Orissa, which arose from the resignation of the Congress Ministry and the Governor\'s imm...

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M/S New India Sugar Mills Ltd. Vs. Commissioner of Sales Tax, Bihar [1962] INSC 334 (26 November 1962)

Judgement Date : 26 Nov 1962

Citation : 1962 Latest Caselaw 334 SC

Government of India Act, 1935
Sale of Goods Act, 1930
Section 9. Promise, express and implied

Headnote :

Under the Sugar and Sugar Products Control Order of 1946, the consuming States informed the Sugar Controller of India about their sugar requirements, while factory owners reported their sugar stock levels. The Controller allocated sugar to various States and instructed factory owners to supply sugar...

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Fateh Mohd, Son of Nathu Vs. Delhi Administration [1962] INSC 335 (27 November 1962)

Judgement Date : 27 Nov 1962

Citation : 1962 Latest Caselaw 335 SC

Citizenship Act, 1955
Constitution of India
Foreigners Act, 1946

Fida Hussain Vs. State of Uttar Pradesh [1961] INSC 140 (5 April 1961)

Headnote :

The appellant arrived in India on May 9, 1956, using a Pakistani passport and was granted a visa that allowed him to stay for three months, requiring him to depart by August 8, 1956. Failing to leave by that date, he received a notice under section 3(2) of the Foreigners Act, 1946, as amended in 195...

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State of West Bengal Vs. Hemant Kumar Bhattacharjee & Ors [1962] INSC 336 (27 November 1962)

Judgement Date : 27 Nov 1962

Citation : 1962 Latest Caselaw 336 SC

Indian Penal Code, 1860 (IPC)
IPC Section 409. Criminal breach of trust by public servant, or by banker, merchant or agent

Headnote :

On January 19, 1951, a charge sheet was submitted to the Chief Presidency Magistrate in Calcutta against the first respondent and others, under Section 120-B in conjunction with Section 409 of the Indian Penal Code and Section 5(2) of the Prevention of Corruption Act. Following a government order, t...

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Maharaja Shree Umaid Mills Ltd. Vs. Union of India [1962] INSC 337 (27 November 1962)

Judgement Date : 27 Nov 1962

Citation : 1962 Latest Caselaw 337 SC

Constitution of India
Government of India Act, 1935
Indian Independence Act, 1947

Headnote :

A formal agreement made in 1941 between the Ruler of Jodhpur and the appellant stipulated that the State would exempt the appellant from any State or Federal excise duty, income tax, super tax, surcharge, or any other income tax. Furthermore, if the appellant had to pay any such duty or tax, the Sta...

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Nibaran Chandra Bag Vs. Mahendra Nath Ghughu [1962] INSC 338 (28 November 1962)

Judgement Date : 28 Nov 1962

Citation : 1962 Latest Caselaw 338 SC

Constitution of India
West Bengal Estates Acquisition Act, 1953

Headnote :

In the draft record of rights created under section 44 of the West Bengal Estates Acquisition Act, 1953, the appellant was listed as a \"raiyat\" for 1500 bighas of land.The respondent submitted objections requesting that the appellant be classified as a tenure holder and the respondent as a lessee...

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City of Nagpur Corporation Vs. John Servage Phillip & ANR [1962] INSC 339 (29 November 1962)

Judgement Date : 29 Nov 1962

Citation : 1962 Latest Caselaw 339 SC

City of Nagpur Corporation Act, 1948

Headnote :

The appellant Corporation adopted a resolution to send two of its members to a health conference in Harrogate, U.K. Following a request from the respondent, the High Court of Bombay issued a writ preventing the appellant from executing this resolution.The court ruled that section 58(s) of the Nagpur...

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Dr. Vimla Vs. Delhi Administration [1962] INSC 340 (29 November 1962)

Judgement Date : 29 Nov 1962

Citation : 1962 Latest Caselaw 340 SC

Indian Penal Code, 1860 (IPC)
IPC Section 24. Dishonestly
IPC Section 419. Punishment for cheating by personation
IPC Section 44. Injury
IPC Section 464. Making a false document
IPC Section 468. Forgery for purpose of cheating

Headnote :

Dr. Vimla bought a car registered in the name of her minor daughter, Nalini, who was approximately 6 months old. Dr. Vimla paid for the car, and the Motor Registration Authority was informed of the transfer to Nalini. The existing insurance policy was also transferred to Nalini after Dr. Vimla signe...

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Pfizer (P) Ltd. Bombay Vs. The Workmen [1962] INSC 341 (30 November 1962)

Judgement Date : 30 Nov 1962

Citation : 1962 Latest Caselaw 341 SC

Industrial Disputes Act, 1947

Headnote :

The appellant company operates a factory that produces life-saving medications, including antibiotics, anti-tubercular drugs, and vitamin products. The factory was functioning with multiple shifts at varying times, but it was discovered that the machinery was not being fully utilized, leading to ins...

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Venkata Reddi & Ors Vs. Pothi Reddi [1962] INSC 342 (30 November 1962)

Judgement Date : 30 Nov 1962

Citation : 1962 Latest Caselaw 342 SC

Code of Civil Procedure, 1908 (CPC)
Provincial Insolvency Act, 1920
Provincial Insolvency Act, 1920

Headnote :

The father of the appellants was declared insolvent, leading the Official Receiver to sell the property owned by the undivided family, which included the appellants\' two-thirds share. On February 1, 1943, the appellants filed a lawsuit for partition of the joint family property, naming the responde...

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A.V. Thomas & Co. Ltd. Vs. Deputy Commissioner of Agricultural Income Tax [1962] INSC 343 (30 November 1962)

Judgement Date : 30 Nov 1962

Citation : 1962 Latest Caselaw 343 SC

Indian Copper Corporation Ltd. Vs. The State of Bihar & Ors [1960] INSC 190 (7 November 1960)

Headnote :

The tea sales were conducted through an auction held in Fort Cochin, located in the Madras State. Payments were made in Fort Cochin, and delivery orders for the goods, which were situated on Willington Island in the Travancore Cochin State, were also issued there.From Willington Island, the goods we...

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