Caselaw | Supreme Court Judgements of may 1964

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Gillanders Arbuthnot and Co., Ltd. Vs. The Commissioner of Income-Tax, Calcutta [1964] INSC 148 (1 May 1964)

Judgement Date : 01 May 1964

Citation : 1964 Latest Caselaw 148 SC

Headnote :

The appellant company was engaged in various business activities, acting as managing agents for some entities, distributing agents for others, and secretaries for yet another group of businesses. Additionally, it operated as an exporter and importer, shipping agent, and as a buyer and dealer in a wi...

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Kettlewell Bullen and Co. Vs. Commissioner of Income-Tax, Calcutta [1964] INSC 149 (1 May 1964)

Judgement Date : 01 May 1964

Citation : 1964 Latest Caselaw 149 SC

Headnote :

In 1925, the appellant company entered into an agreement with the Fort William Jute Company to serve as its Managing Agent. The agreement stipulated that the appellant, or its successors, would remain in this role until they either resigned or were removed by a company resolution due to not holding...

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Waverly Jute Mills Co. Ltd. Vs. Raymon & Co. (India) Private Ltd. [1964] INSC 150 (4 May 1964)

Judgement Date : 04 May 1964

Citation : 1964 Latest Caselaw 150 SC

Constitution of India
Forward Contracts (Regulation) Act, 1952
Government of India Act, 1935

Headnote :

The appellant company entered into a contract with the respondents on September 7, 1955, to purchase certain bales of jute cuttings, which were to be delivered by the respondents in equal monthly installments during October, November, and December of 1955. According to clause 14 of the contract, any...

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C. Vs. K. Rao Vs. Dentu Bhaskara Rao [1964] INSC 151 (4 May 1964)

Judgement Date : 04 May 1964

Citation : 1964 Latest Caselaw 151 SC

Headnote :

The respondent secured a mining lease from the State Government. Clause 21 of this lease granted the Government the right of first refusal on the minerals extracted by the lessee. While the lease was active, the respondent ran for election to the state Legislative Assembly and won. The appellant, wh...

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Masalti Vs. State of U. P [1964] INSC 152 (4 May 1964)

Judgement Date : 04 May 1964

Citation : 1964 Latest Caselaw 152 SC

Indian Penal Code, 1860 (IPC)
IPC Section 149. Every member of unlawful assembly guilty of offence committed in prosecution of common object

Headnote :

A group of forty individuals from a village faction, accused of forming an unlawful assembly, were tried by the Additional Sessions Judge under Section 302 in conjunction with Section 149 of the Indian Penal Code, among other charges, for the murder of five members from a rival faction using firearm...

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Poona City Municipal Corporation Vs. Dattatraya Nagesh Deodher [1964] INSC 153 (5 May 1964)

Judgement Date : 05 May 1964

Citation : 1964 Latest Caselaw 153 SC

Headnote :

The respondent, who had been engaged in the business of obtaining refunds of octroi duty for individuals who had paid the duty and were eligible for a refund, sought reimbursement for the octroi duty paid by his clients starting from February 15, 1950, the date the appellant became a Municipal Corpo...

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Union of India Vs. Abdul Jalil & Ors [1964] INSC 154 (5 May 1964)

Judgement Date : 05 May 1964

Citation : 1964 Latest Caselaw 154 SC

Indian Forest Act, 1927
Indian Forest Act, 1927

Headnote :

The individuals involved in these appeals were found guilty by Magistrates for violations of section 26(1) of the Indian Forest Act. They subsequently appealed to the Sessions Judge, arguing that the forest areas where the alleged violations occurred did not qualify as \"Reserve forests\" as defined...

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A.Hajee Abdul Shakoor and Company Vs. State of Madras [1964] INSC 155 (7 May 1964)

Judgement Date : 07 May 1964

Citation : 1964 Latest Caselaw 155 SC

Constitution of India

Headnote :

The petitioners are skin dealers operating in the State of Madras.They acquired raw skins from both within and outside the State of Madras, processed them through tanning, and sold the finished products via their agents in Madras. They were subjected to a specific amount of sales tax as per the Madr...

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Commissioner of Income-Tax, Madras Vs. Kumbakonam Mutual Benefit Fund Ltd. [1964] INSC 156 (7 May 1964)

Judgement Date : 07 May 1964

Citation : 1964 Latest Caselaw 156 SC

Headnote :

The assessee, Kumbakonam Mutual Benefit Fund, Ltd., engaged in banking activities exclusively for its shareholders. During its operations, it collected recurring monthly deposits from members for a specified duration, after which the total amount, including interest, was returned to them. The funds...

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Commissioner of Income-Tax, Madras Vs. Express Newspapers Ltd., Madras [1964] INSC 157 (7 May 1964)

Judgement Date : 07 May 1964

Citation : 1964 Latest Caselaw 157 SC

Headnote :

The Free Press Company was a private limited entity engaged in the printing and publishing of specific newspapers. On August 31, 1946, the Free Press Company transferred its rights to print and publish these newspapers to the assessee company and leased its machinery and assets to the latter, effect...

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State of Punjab Vs. Modern Cultivators, Ladwa [1964] INSC 158 (8 May 1964)

Judgement Date : 08 May 1964

Citation : 1964 Latest Caselaw 158 SC

Northern India Canal and Drainage Act, 1873
Northern India Canal and Drainage Act, 1873

Headnote :

A company named Modern Cultivators filed a lawsuit against the State of Punjab seeking compensation for crop losses due to flooding caused by a breach in a state-owned canal. The plaintiff argued that the breach in the canal\'s western bank was due to the defendants\' negligence, which allowed canal...

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Commissioner of Income-Tax, New Delhi Vs. Anant Rao B. Kamat [1964] INSC 159 (8 May 1964)

Judgement Date : 08 May 1964

Citation : 1964 Latest Caselaw 159 SC

Headnote :

The taxpayer had received dividends from two companies in the previous years (1950-51 and 1951-52). These companies were granted a rebate under the Part B States (Taxation Concession) Order, 1950. For the assessment years 1951-52 and 1952-53, the taxpayer argued to the Income-tax Officer that the di...

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Sri Jagadguru Kari Basavarajendraswami of Gavimutt Vs. Commissioner of Hindu Religious Charitable Endowments [1964] INSC 160 (8 May 1964)

Judgement Date : 08 May 1964

Citation : 1964 Latest Caselaw 160 SC

Code of Civil Procedure, 1908 (CPC)
Constitution of India

Headnote :

The appellant, a Matadhipati, approached the High Court seeking a writ to annul a notice issued to him in 1952 by the Executive Officer, which mandated him to surrender the administration and properties of the Mutt in accordance with a scheme established in 1939 under section 63 of the Madras Act 11...

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Muramlal Vs. Dev Karan [1964] INSC 161 (8 May 1964)

Judgement Date : 08 May 1964

Citation : 1964 Latest Caselaw 161 SC

Section 76. TPA, Liabilities of mortgagee in possession.

Headnote :

The respondent aimed to redeem a mortgage that was executed in the State of Alwar in 1919. According to a provision in the mortgage deed, the mortgagor consented that if the debt was not settled within 15 years, the mortgagee would acquire ownership of the property. The respondent argued that the tr...

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Shivagouda Ravji Patil & Ors Vs. Chandrakant Neelkanth Sedalge & Ors [1964] INSC 162 (8 May 1964)

Judgement Date : 08 May 1964

Citation : 1964 Latest Caselaw 162 SC

Indian Partnership Act, 1932
Indian Partnership Act, 1932
Provincial Insolvency Act, 1920
Provincial Insolvency Act, 1920

Headnote :

The first respondent, while still a minor, was admitted to the benefits of a partnership formed by respondents 2 and 3. This partnership had debts owed to the appellants. After the partnership was dissolved, the first respondent reached the age of majority but did not choose to opt out of partnershi...

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