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Commissioner of Income-Tax, Madras Vs. Bagyalakshmi & Co., Udamalpet [1964] INSC 247 (4 November 1964)

Judgement Date : 04 Nov 1964

Citation : 1964 Latest Caselaw 247 SC

Headnote :

G and his son V were part of a Hindu undivided family and acted as representatives of the family as partners in the assessee firm, holding shares of 71 as. and 2 1/2 as. respectively. Consequently, the family, through them, had a total interest of 10 as. in the firm. On August 24, 1950, a partition...
Commissioner of Income-Tax, Ahmedabad Vs. A. Abdul Rahim & Co., Baroda [1964] INSC 248 (4 November 1964)

Judgement Date : 04 Nov 1964

Citation : 1964 Latest Caselaw 248 SC

Headnote :

A partnership originally consisting of three partners was restructured to include a fourth partner, who was the nephew of one of the existing partners and received a portion of his own share from that partner. The new partnership firm applied for registration under section 26-A of the Income-tax Act...
Tansukh Rai Jain Vs. Nilratan Prasad Shaw & Ors [1964] INSC 249 (4 November 1964)

Judgement Date : 04 Nov 1964

Citation : 1964 Latest Caselaw 249 SC

Headnote :

The Bihar State Legislature, through Act 27 of 1950, incorporated section 64A into the Motor Vehicles Act (Central Act IV of 1939). This section empowered the State Government to revise decisions made by authorities and officers in proceedings under Chapter IV of the Motor Vehicles Act. Later, Parli...
Karan Singh Vs. State of Madhya Pradesh [1964] INSC 250 (4 November 1964)

Judgement Date : 04 Nov 1964

Citation : 1964 Latest Caselaw 250 SC

Headnote :

R shot at two individuals, resulting in one fatality while the other survived. The appellant, who was armed, was present at the scene alongside six others who were also armed in various ways.R fled the scene, and the appellant, along with the six others, faced trial for offenses under sections 302 a...
Collector of Sultanpur & ANR Vs. Raja Jagdish Prasad Sahi [1964] INSC 251 (5 November 1964)

Judgement Date : 05 Nov 1964

Citation : 1964 Latest Caselaw 251 SC

Headnote :

Following a certificate issued by the Deputy Commissioner, proceedings were initiated against the respondent to recover an installment of tax assessed under the U.P. Agricultural Income Tax Act of 1949. The respondent approached the High Court under Article 226 of the Constitution, seeking an order...
Kapur Chand Jain Vs. B. S. Grewal & Ors [1964] INSC 252 (6 November 1964)

Judgement Date : 06 Nov 1964

Citation : 1964 Latest Caselaw 252 SC

Headnote :

The appellant and respondent were involved as tenant and landlord of certain agricultural lands governed by the Punjab Security of Land Tenures Act, 1953. The appellant consistently attempted to evade rent payments for each year of the lease period (1951-1955) using various excuses, resulting in ren...
Commissioner of Income-Tax, Madras Vs. M. K. Stremann, Madras [1964] INSC 253 (9 November 1964)

Judgement Date : 09 Nov 1964

Citation : 1964 Latest Caselaw 253 SC

Headnote :

For several years leading up to 1952-53, the taxpayer was assessed as an individual for income derived from a house, which was recognized as Joint Hindu family property, as well as income from a selling agency. He kept a single set of accounts for both income sources. On December 19, 1952, a partiti...
Commissioner of Income-Tax, Culcutta Vs. Keshavlal Lallubhai Patel [1964] INSC 254 (9 November 1964)

Judgement Date : 09 Nov 1964

Citation : 1964 Latest Caselaw 254 SC

Headnote :

Up until the assessment year 1952-53, the taxpayer was assessed as an individual. On April 18, 1951, he submitted an affidavit stating that he was contributing all his self-acquired properties to the common pool of the Hindu undivided family, which included himself and his two sons, one of whom was...
Additional Income-Tax Officer, Cuddapah Vs. A. Thimmayya& Ors [1964] INSC 255 (9 November 1964)

Judgement Date : 09 Nov 1964

Citation : 1964 Latest Caselaw 255 SC

Headnote :

During the ongoing income tax assessment proceedings for a Hindu undivided family, of which the respondents were members, a partition occurred within the family. Following this, a request was made to the Income-tax Officer to recognize the partition under section 25-A(1) of the Income-tax Act (XI of...
Hind Construction & Engineering Co. Ltd. Vs. Their Workmen [1964] INSC 256 (9 November 1964)

Judgement Date : 09 Nov 1964

Citation : 1964 Latest Caselaw 256 SC

Headnote :

The appellant company had 30 workers in its store yard, consisting of 11 permanent employees and 19 temporary ones.The company followed a practice of designating 14 days each year (including January 1st) as holidays. If a holiday fell on a Sunday, the following day would also be treated as a holiday...
Regional Provident Fund Commissioner Vs. Shibu Metal Works [1964] INSC 257 (9 November 1964)

Judgement Date : 09 Nov 1964

Citation : 1964 Latest Caselaw 257 SC

Headnote :

The respondent company, which operated a factory producing brass utensils, submitted a Writ Petition seeking a mandamus to prevent the appellant from collecting contributions claimed to be owed under section 1(3), in conjunction with Schedule 1, of the Employees Provident Fund Act, 1952. The company...
Jyoti Prokash Mitter Vs. Hon'ble Mr. Justice Himansu Kumar Bose, Chief Justice, High Court [1964] INSC 258 (9 November 1964)

Judgement Date : 09 Nov 1964

Citation : 1964 Latest Caselaw 258 SC

Headnote :

The appellant\'s date of birth, as stated during his appointment as a Judge of the Calcutta High Court, differed from the date recorded in the public examination records he had attended. After discussions with relevant parties, including the Chief Justice of India and the appellant, the Union Home M...
Commissioner of Income-Tax, Madras Vs. K. H. Chambers, Madras [1964] INSC 259 (9 November 1964)

Judgement Date : 09 Nov 1964

Citation : 1964 Latest Caselaw 259 SC

Headnote :

The succession described in section 25(4) of the Indian Income-tax Act (XI of 1922) involves a change in ownership, meaning that the transferor exits while the transferee enters. This indicates that the entire business is being transferred, and it also suggests that the essential identity and contin...
The Dunlop Rubber Co. Vs. Workmen [1964] INSC 260 (10 November 1964)

Judgement Date : 10 Nov 1964

Citation : 1964 Latest Caselaw 260 SC

Headnote :

The appellant company terminated several employees following a domestic inquiry that found them guilty of engaging in a \'go slow\' action. In response, the employees raised an industrial dispute.The Industrial Tribunal determined that the dismissals could not be upheld because the specific charge o...
State of Mysore Vs. Yaddalam Lakshminarasimhaiah Setty and Sons [1964] INSC 261 (10 November 1964)

Judgement Date : 10 Nov 1964

Citation : 1964 Latest Caselaw 261 SC

Headnote :

The assessee was a dealer in power loom textiles based in Mysore. His turnover from inter-state trade was assessed and taxed by the Commercial Tax Officer under section 9 of the Central Sales Tax Act, 1954, prior to its amendment in 1958. This order was confirmed by the Deputy Commissioner of Commer...
K. L. Johar and Company Vs. Deputy Commercial Tax Officer [1964] INSC 262 (10 November 1964)

Judgement Date : 10 Nov 1964

Citation : 1964 Latest Caselaw 262 SC

Headnote :

The appellant operated a hire-purchase business for motor vehicles. In this business model, the appellant would pay the motor dealer the price of the vehicle, which would then be rented out to the prospective buyer. The buyer was required to pay the hire charges in installments, and upon completing...
Management of Murgugan Mills Ltd. Vs. Industrial Tribunal Madras & ANR [1964] INSC 263 (11 November 1964)

Judgement Date : 11 Nov 1964

Citation : 1964 Latest Caselaw 263 SC

Headnote :

While an industrial dispute was ongoing between the appellant and its workers, the respondent, an employee, had his services terminated without any explanation. He subsequently filed a petition with the Industrial Tribunal under section 33-A of the Industrial Disputes Act, 1947, arguing that the Tri...
Government of Andhra Pradesh Vs. Guntur Tobaccos Ltd. [1964] INSC 264 (18 November 1964)

Judgement Date : 18 Nov 1964

Citation : 1964 Latest Caselaw 264 SC

Headnote :

The company in question was engaged in the business of redrying tobacco that was entrusted to it by its clients. This process required maintaining the moisture content of the tobacco leaves at a specific level, which was achieved by packing the leaves in bales using waterproof packing materials as t...
Gyarsi Rai & Ors Vs. Dhansukh Lal & Ors [1964] INSC 265 (18 November 1964)

Judgement Date : 18 Nov 1964

Citation : 1964 Latest Caselaw 265 SC

Headnote :

A mortgagee who was in possession of the mortgaged property initiated a lawsuit to enforce the mortgage. In accordance with Order 34, Rules 4 and 2, the trial court issued a preliminary decree in Form No. 5A from Appendix D of the First Schedule of the Code of Civil Procedure, which stated the amoun...
Ramkarandas Radhavallabh Vs. Bhagwandas Dwarkadas [1964] INSC 266 (20 November 1964)

Judgement Date : 20 Nov 1964

Citation : 1964 Latest Caselaw 266 SC

Headnote :

The appellant was the tenant and the respondent was the landlord of a flat in Bombay, with their relationship governed by the Bombay Rents, Hotel and Lodging House Rates (Control) Act, 1947. According to Rule 8 of the Act, the procedures outlined in Order 37 of the Civil Procedure Code were applicab...
Radha Kishan Bhatia Vs. Union of India & Ors [1964] INSC 267 (23 November 1964)

Judgement Date : 23 Nov 1964

Citation : 1964 Latest Caselaw 267 SC

Headnote :

A quantity of gold bars believed to be smuggled was seized from the appellant. The Collector of Central Excise and Land Customs ordered the confiscation of the gold and imposed a penalty on the appellant under section 167(8) of the Sea Customs Act (Act 8 of 1878). The appellant\'s writ petition cont...
Syed Bashiruddin Ashraf Vs. Bihar Subai Sunni Majlis-E-Awqaf & Ors [1964] INSC 268 (23 November 1964)

Judgement Date : 23 Nov 1964

Citation : 1964 Latest Caselaw 268 SC

Headnote :

Allegations of mismanagement and misappropriation were directed at the appellant, who served as the Mutawalli of certain Waqf properties regulated by the Bihar Waqfs Act of 1948. An investigation into these allegations was conducted by the Nazir-e-Awqaf, appointed under section 22 of the Act, and th...
Hamdard Dwakhana (Wake), Delhi & ANR Vs. Union of India & Ors [1964] INSC 269 (23 November 1964)

Judgement Date : 23 Nov 1964

Citation : 1964 Latest Caselaw 269 SC

Headnote :

The appellants produce a medicated syrup known as \"Sharbat Rooh Afza,\" which is made according to a specific formula and includes various fruit juices. Under section 3 of the Essential Commodities Act, 1955, the Central Government established the Fruit Products Order in 1955. Following an amendmen...
Municipal Board, Manglaur Vs. Sri Mahadeoji Maharaj [1964] INSC 270 (24 November 1964)

Judgement Date : 24 Nov 1964

Citation : 1964 Latest Caselaw 270 SC

Headnote :

A public road, along with two drains located to the north and south of it, traversed the respondent\'s property. The central section of the road was paved. The local Municipality intended to install a statue and two rooms for a piyo and library in the area between the paved section and the drains. I...
Brahma Nand Puri Vs. Neki Puri [1964] INSC 271 (24 November 1964)

Judgement Date : 24 Nov 1964

Citation : 1964 Latest Caselaw 271 SC

Headnote :

Following the death of the last Mahant of a Dera of Sanyasi Sadhus in Punjab, the respondent, who claimed to be the Chela of the deceased and thus entitled to preferential rights, took possession of certain properties. He based his claim on an appointment made by the Bhekh and the villagers. The app...
Madamsetty Satyanarayana Vs. G. Yellogi Rao & Ors [1964] INSC 272 (24 November 1964)

Judgement Date : 24 Nov 1964

Citation : 1964 Latest Caselaw 272 SC

Headnote :

The plaintiff was the highest bidder at a public auction for the sale of plots owned by the 1st defendant, but the 1st defendant rejected the contract. Consequently, the plaintiff sent a notice to the 1st defendant requesting him to collect the earnest money within 24 hours and the remaining balance...
Sita Ram Jhunjhunawala Vs. Bombay Bullion Association Ltd. & Ors [1964] INSC 273 (25 November 1964)

Judgement Date : 25 Nov 1964

Citation : 1964 Latest Caselaw 273 SC

Headnote :

The Bombay Bullion Association, the respondent in this case, was authorized under the Forward Contracts Control Act (Bombay Act 64 of 1947) to engage in forward transactions involving bullion, in accordance with the association\'s bye-laws.The appellant, a member of the Association and a bullion mer...
Kays Construction Co. (P) Ltd. Vs. State of Uttar Pradesh & Ors [1964] INSC 274 (26 November 1964)

Judgement Date : 26 Nov 1964

Citation : 1964 Latest Caselaw 274 SC

Headnote :

The appellant company was required to pay back wages to certain workers as per a Labour Tribunal award. The Labour Commissioner issued a recovery certificate for part of these wages to the Collector under section 6-H (1) of the U.P. Industrial Disputes Act, 1927, indicating that he would issue anoth...
Board of Revenue, Uttar Pradesh Vs. Rai Saheb Sidhnath Mehrotra [1964] INSC 275 (26 November 1964)

Judgement Date : 26 Nov 1964

Citation : 1964 Latest Caselaw 275 SC

Headnote :

Certain properties were transferred through a sale deed dated December 15, 1952. The vendors, including the respondent, had equitably mortgaged these properties with the Chartered Bank of India. To settle the mortgage debt with the Bank, the vendors entered into a contract with M/s. Oil Corporation...
Management of the Hindusthan Commercial Bank Ltd., Kanpur, Vs. Bhagwan Dass [1964] INSC 276 (26 November 1964)

Judgement Date : 26 Nov 1964

Citation : 1964 Latest Caselaw 276 SC

Headnote :

In a petition filed by the respondent under Article 227, the High Court annulled an order from the Labour Court. Subsequently, the appellant submitted a petition to the High Court requesting a certificate under Articles 132(1) and 133 of the Constitution to seek permission to appeal to the Supreme C...
Ranchhodlal Vs. State of Madhya Pradesh [1964] INSC 277 (27 November 1964)

Judgement Date : 27 Nov 1964

Citation : 1964 Latest Caselaw 277 SC

Headnote :

The appellant was found guilty in four separate cases for an offense under Section 409 of the Indian Penal Code (I.P.C.). He received sentences of imprisonment and fines in the first two cases, while the sentences for the other two cases were ordered to be served consecutively. The High Court reject...
Builders Supply Corporation Vs. the Union of India Represented By the Commissioner O [1964] INSC 278 (30 November 1964)

Judgement Date : 30 Nov 1964

Citation : 1964 Latest Caselaw 278 SC

Headnote :

The appellant initiated legal action against Respondent No. 2 and obtained a decree for Rs. 12,275-9-0. The judgment-debtor had a deposit of Rs. 50,000 with the Superintending Engineer in Calcutta as security for fulfilling a contract. Upon the appellant\'s request, the Executing Court attached an a...
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