Caselaw | Supreme Court Judgements of october 1964

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Commissioner Income-Tax, Madras Vs. Andhra Chamber Commerce [1964] INSC 210 (1 October 1964)

Judgement Date : 01 Oct 1964

Citation : 1964 Latest Caselaw 210 SC

Headnote :

The assessee company, Me Andhra Chamber of Commerce, primarily aimed to promote, protect, and develop trade, commerce, and industry in India. It owned a building for its offices, and the portions not utilized by the company were rented out to tenants. During income-tax proceedings, the company sough...

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Indore Malwa United Mills Ltd., Indore Vs. State Madhya Bharat & Ors [1964] INSC 211 (1 October 1964)

Judgement Date : 01 Oct 1964

Citation : 1964 Latest Caselaw 211 SC

Headnote :

The appellant company, engaged in textile manufacturing, was permitted by its Memorandum of Association to borrow funds for its business activities and to invest in loans to others. The Board of Directors passed a resolution stating that the company would invest its surplus funds in a current accoun...

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Municipal Corporation For Greater Bombay Vs. Lala PanchamBombay & Ors [1964] INSC 212 (1 October 1964)

Judgement Date : 01 Oct 1964

Citation : 1964 Latest Caselaw 212 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The Municipal Corporation of Greater Bombay issued a resolution under section 354R of the Bombay Municipal Corporation Act, 1888, designating a specific area as a clearance area.Once the period for affected individuals to file objections had passed, the Corporation submitted a clearance order to the...

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N. B. Jeejeebhoy Vs. Assistant Collector, Thana Prant, Thana [1964] INSC 213 (5 October 1964)

Judgement Date : 05 Oct 1964

Citation : 1964 Latest Caselaw 213 SC

Constitution of India
Government of India Act, 1935
Land Acquisition Act, 1894
Land Acquisition Act, 1894
West Bengal Land Development and Planning Act, 1948

Headnote :

The appellant\'s land was taken for a housing scheme. Notifications were issued under section 4 of the Land Acquisition Act, 1894, in May 1948, and under section 6 in July and August 1949, with possession of the land being taken under section 17 in December 1949.During the proceedings to determine t...

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P. Vajravelu Mudaliar Vs. Special Deputy Collector, Madras & ANR [1964] INSC 214 (5 October 1964)

Judgement Date : 05 Oct 1964

Citation : 1964 Latest Caselaw 214 SC

Constitution of India
Land Acquisition Act, 1894
Land Acquisition Act, 1894

Headnote :

The petitioners\' lands were designated for acquisition to support housing schemes, and the proceedings regarding the compensation owed to them under the Land Acquisition (Madras Amendment) Act, 1961, were ongoing. They challenged the constitutional validity of this Act, arguing that it violated Art...

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StateKerala Vs. K. M. Charia Abdullah & Co. [1964] INSC 215 (5 October 1964)

Judgement Date : 05 Oct 1964

Citation : 1964 Latest Caselaw 215 SC

Code of Civil Procedure, 1908 (CPC)
States Reorganisation Act, 1956

Headnote :

The respondents filed their turnover returns under the Madras General Sales Tax Act of 1939, seeking exemptions for certain transactions, arguing that these were commission sales exempt under the Act. The Deputy Commercial Tax Officer approved the exemption and assessed tax only on the remaining tur...

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M/S. Modi Spinning & Weaving Mills Co. Ltd. Vs. Commissioner Income-Tax, Punjab & ANR [1964] INSC 216 (5 October 1964)

Judgement Date : 05 Oct 1964

Citation : 1964 Latest Caselaw 216 SC

Central Sales Tax Act, 1956
Constitution of India
Punjab General Sales Tax Act, 1948
Punjab General Sales Tax Act, 1948
Punjab General Sales Tax Rules, 1949

Headnote :

Section 7 of the Punjab General Sales Tax Act, 1948 (XLVI of 1948) mandated that all dealers obligated to pay tax under the Act must obtain a registration certificate in the specified format, namely Form III, which would detail the class or classes of goods as per section 5 (2) (a) (ii) for conducti...

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Commissioner, Quilon Municipality, Quilon, and another Vs. M/S. Harrisons & Crossfield Ltd. [1964] INSC 217 (5 October 1964)

Judgement Date : 05 Oct 1964

Citation : 1964 Latest Caselaw 217 SC

Government of India Act, 1935
Profession Tax (Validation and Reassessment) Act, 1958

Headnote :

The Quilon Municipality imposed a profession tax during the pre-Constitution era, utilizing the authority granted by the Travancore District Municipalities Act (Act 23 of 11 16 M.E., equivalent to 1940 A.D.). This tax was charged biannually on individuals and companies conducting business within the...

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Sardar Govindrao & Ors Vs. StateMadhya Pradesh [1964] INSC 218 (6 October 1964)

Judgement Date : 06 Oct 1964

Citation : 1964 Latest Caselaw 218 SC

Headnote :

The appellants, who were descendants of a former ruling chief and had lost their exemption from land revenue due to the implementation of section 3 of the C.P. & Berar Revocation of Land Revenue Exemptions Act, 1948, sought a pension or monetary grant under section 5 of the Act. Their application wa...

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Kashiram Agarwala Vs. UnionIndia & Ors [1964] INSC 219 (6 October 1964)

Judgement Date : 06 Oct 1964

Citation : 1964 Latest Caselaw 219 SC

Income Tax Act, 1961

Headnote :

The appellant\'s income tax proceedings, which were being handled by two officers in Calcutta, were transferred to another Income-tax Officer in the same city by an order from the Central Board of Revenue under section 127(1) of the Indian Income-tax Act, 1961. The appellant contested this transfer...

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Commissioner Income-Tax, Punjab Vs. R. D. Aggarwal & Company [1964] INSC 220 (6 October 1964)

Judgement Date : 06 Oct 1964

Citation : 1964 Latest Caselaw 220 SC

Headnote :

The assessees were a firm engaged in the business of importing and acting as commission agents. They relayed orders they had solicited from Indian dealers to non-resident exporters for approval; if a contract was established and the Indian dealers paid the price to the non-resident exporters, the as...

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Administrator-General of West Bengal Vs. Commissioner of Income-Tax, Calcutta [1964] INSC 221 (6 October 1964)

Judgement Date : 06 Oct 1964

Citation : 1964 Latest Caselaw 221 SC

Headnote :

T passed away in 1938. His will stipulated that certain legacies were to be disbursed from his estate over a fifteen-year period following his death, with the estate managed by executors and trustees during that time; the remaining assets were to be distributed to his five sons thereafter. Probate w...

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Bishun Narain Mishra Vs. StateUttar Pradesh & Ors [1964] INSC 222 (7 October 1964)

Judgement Date : 07 Oct 1964

Citation : 1964 Latest Caselaw 222 SC

Constitution of India

Headnote :

On November 27, 1957, the Government of Uttar Pradesh issued a notification increasing the retirement age for its service members from 55 to 58 years. However, on May 25, 1961, another notification was released under Article 309, reverting the retirement age back to 55 years. This later notification...

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Devilal Modi, Proprietor, M/S. Daluram Pannalal Modi Vs. Sales Tax Officer, Ratlam & Ors [1964] INSC 223 (7 October 1964)

Judgement Date : 07 Oct 1964

Citation : 1964 Latest Caselaw 223 SC

Code of Civil Procedure, 1908 (CPC)
Madhya Pradesh General Sales Tax Act, 1958

Headnote :

The appellant was subjected to a sales tax assessment, which he contested through a writ petition in the High Court. The High Court dismissed this petition, prompting him to appeal to the Supreme Court. During the appeal hearing, he attempted to introduce additional arguments, but the appeal was dis...

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Commissioner Income-Tax, Madras Vs. Ajax Products Ltd. Through Its Liquidator [1964] INSC 224 (8 October 1964)

Judgement Date : 08 Oct 1964

Citation : 1964 Latest Caselaw 224 SC

Headnote :

The company in question entered voluntary liquidation in October 1954. It operated on a calendar year basis for its accounting, and its business was fully closed before the end of 1954. In March 1955, the liquidator sold the company\'s assets, including buildings, equipment, and machinery, for a pri...

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Smt. Laxmi Devi Vs. Sethani Mukand Kanwar & Two Others [1964] INSC 225 (9 October 1964)

Judgement Date : 09 Oct 1964

Citation : 1964 Latest Caselaw 225 SC

Code of Civil Procedure, 1908 (CPC)
Section 100. TPA, Charges.
Section 5. TPA, “Transfer of property” defined.

Headnote :

The second respondent secured a monetary decree against the third respondent, and in the execution of that decree, the suit property was sold, with the appellant being the purchaser. However, before the sale took place, there was an existing decree in favor of the first respondent for unpaid mainten...

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Ramanbhai Ashabhai Patel Vs. Dabhi Ajithkumar Fulsinji & Ors [1964] INSC 226 (9 October 1964)

Judgement Date : 09 Oct 1964

Citation : 1964 Latest Caselaw 226 SC

Code of Civil Procedure, 1908 (CPC)
Representation of the People Act, 1951

Jagdev Singh Sidhanti Vs. Pratap Singh Daulta [1964] INSC 33 (12 February 1964)
Sri Baru Ram Vs. Shrimati Prasanni & Ors [1958] INSC 86 (30 September 1958)
Vashist Narain Sharma Vs. Dev Chandra & Ors [1954] INSC 69 (20 May 1954)

Headnote :

The first respondent aimed to annul the appellant\'s election to the Assembly seat on two primary grounds, among others: (i) the appellant was accused of engaging in corrupt practices as defined by section 123(3) of the Representation of the People Act, 1951, specifically by using a religious symbol...

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Commissioner Income-Tax, Gujarat Vs. Ashokbhai Chimanbhai [1964] INSC 227 (20 October 1964)

Judgement Date : 20 Oct 1964

Citation : 1964 Latest Caselaw 227 SC

Headnote :

The assessee was a Hindu undivided family, managed by a partner in a firm, who was entitled to his share of the profits. According to the partnership agreement, the firm\'s accounts were to be settled annually on December 31st. On November 12, 1955, a partition deed was executed, dividing the family...

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Kaviraj Pandit Durga Dutt Sharma Vs. Navaratna Pharmaceutical Laboratories [1964] INSC 228 (20 October 1964)

Judgement Date : 20 Oct 1964

Citation : 1964 Latest Caselaw 228 SC

Headnote :

The respondent, a company that produces medicinal products, owned two registered trademarks, \"Navaratna\" and \"Navaratna Pharmaceutical Laboratories,\" since before February 25, 1937. When the appellant, also a manufacturer of medicinal products, attempted to register the trademark \"Navaratna Pha...

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M/S. Jaipuria Brothers Co. Vs. State Uttar Pradesh & Ors [1964] INSC 229 (21 October 1964)

Judgement Date : 21 Oct 1964

Citation : 1964 Latest Caselaw 229 SC

Headnote :

The sales tax officer conducted a best judgment assessment regarding the appellant\'s turnover under section 21 of the U.P. Sales Tax Act, 1948. This order was overturned by the appellate authority. Subsequently, the revisional authority modified the appellate decision and sent the case back to the...

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Bombay Steam Navigation Co. (1953) Private Ltd. Vs. Commissioner Income-Tax, Bombay [1964] INSC 230 (21 October 1964)

Judgement Date : 21 Oct 1964

Citation : 1964 Latest Caselaw 230 SC

Headnote :

The assessee company was established with the aim of acquiring certain passenger and ferry services along the Konkan Coast. To facilitate its operations, the company acquired necessary assets from the Scindia Steam Navigation Company, partially compensating them by issuing its own fully paid shares,...

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Associated Banking Corporation India Ltd. Vs. Commissioner Income-Tax, Bombay [1964] INSC 231 (22 October 1964)

Judgement Date : 22 Oct 1964

Citation : 1964 Latest Caselaw 231 SC

Headnote :

The assessee was a bank undergoing liquidation. The official liquidator filed a return for the assessment year 1948-49, claiming deductions for: (i) irrecoverable debts owed to the bank under section 10(2)(xi) of the Indian Income-tax Act, 1922, and (ii) certain amounts embezzled by one of its offic...

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M/S. Ouchterloney Valley Estates Ltd. Vs. State Kerala [1964] INSC 232 (23 October 1964)

Judgement Date : 23 Oct 1964

Citation : 1964 Latest Caselaw 232 SC

Sale of Goods Act, 1930

Headnote :

The teas produced by the appellants were categorized and stored in lots at warehouses on Willingdon Island, which was part of the State of Travancore-Cochin at that time. However, the sale of these teas was conducted through public auction in Fort Cochin, located in the Madras State, following the r...

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Punjab Rao Vs. D. P. Meshram & Ors [1964] INSC 233 (26 October 1964)

Judgement Date : 26 Oct 1964

Citation : 1964 Latest Caselaw 233 SC

Headnote :

The appellant contested the election of the 1st respondent to the Legislative Assembly, arguing that the 1st respondent had converted to Buddhism and was no longer a member of a Scheduled caste as defined by the Constitution (Scheduled Castes) Order, 1950, thereby disqualifying him from running for...

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Shri Roshanlal Gautam Vs. State Uttar Pradesh & Ors [1964] INSC 234 (26 October 1964)

Judgement Date : 26 Oct 1964

Citation : 1964 Latest Caselaw 234 SC

Motor Vehicles Act, 1939

Headnote :

The appellant, who holds a permit for contract carriages in the Agra region, contested a scheme established by the Uttar Pradesh Government that nationalized road transport services in the area and banned private operations on certain designated routes. After his writ petition was dismissed by the H...

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Commissioner Income-Tax, Madras Vs. Indian Bank Lid [1964] INSC 235 (26 October 1964)

Judgement Date : 26 Oct 1964

Citation : 1964 Latest Caselaw 235 SC

Headnote :

The Indian Bank Ltd., based in Madras, received deposits from its clients and invested these funds, among other things, in Mysore Government securities that were exempt from income tax and super tax. The Bank sought to deduct the total interest it paid to its depositors under section 10(2)(iii) of t...

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Pr. Al. M. M. Annamalai Chettiar Vs. Commissioner Income-Tax, Madras [1964] INSC 236 (26 October 1964)

Judgement Date : 26 Oct 1964

Citation : 1964 Latest Caselaw 236 SC

Headnote :

The taxpayer, whose main office was located in India, was also conducting business in the Federated Malaya States. For the assessment year 1951-52, the taxpayer asserted that they incurred a loss from the sale of real estate and rubber plantations. These properties had been acquired by the taxpayer...

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Commissioner Income-Tax, Madras Vs. V. Mr. P. Firm, Muar [1964] INSC 237 (26 October 1964)

Judgement Date : 26 Oct 1964

Citation : 1964 Latest Caselaw 237 SC

Headnote :

During the Japanese occupation, the Japanese currency introduced in Malaya began to lose value after January 1963, leading to losses for creditors when debts were settled in that currency. In 1947, the Government of India announced a scheme to assist Indian nationals conducting business in Malaya, w...

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State Assam & ANR Vs. Ajit Kumar Sharma & Ors [1964] INSC 238 (27 October 1964)

Judgement Date : 27 Oct 1964

Citation : 1964 Latest Caselaw 238 SC

Constitution of India

Headnote :

The individual in question was a teacher at a private college affiliated with Gauhati University in Assam. This college received state grants-in-aid under specific conditions outlined in certain rules. One such rule, r. 7, stipulated that if a teacher ran for election to the Legislature, they would...

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Commissioner Income-Tax, Madras Vs. S. Raman Chettiar [1964] INSC 239 (27 October 1964)

Judgement Date : 27 Oct 1964

Citation : 1964 Latest Caselaw 239 SC

Headnote :

In response to a notice dated April 3, 1948, issued under section 34 of the Indian Income-tax Act, 1922, the assessee filed returns for the assessment years 1944-45 and 1945-46. The Income-tax Officer discontinued proceedings for the former year and assessed the net taxable income for the latter yea...

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Smt. Surasaibalini Debi Vs. Phanindra Mohan Majumdar [1964] INSC 240 (27 October 1964)

Judgement Date : 27 Oct 1964

Citation : 1964 Latest Caselaw 240 SC

Indian Penal Code, 1860 (IPC)
Section 23. What consideration and objects are lawful, and what not

Headnote :

The plaintiff (respondent) was employed in Calcutta at the Court of Wards, where the service regulations prohibited him from starting or conducting any personal trade or business. Consequently, an arrangement was made with the defendant, who was to be presented as the owner of a boarding house, the...

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Navnitlal C. Javeri Vs. K. K. Sen, Assistant Commissioner Of income-Tax [1964] INSC 241 (28 October 1964)

Judgement Date : 28 Oct 1964

Citation : 1964 Latest Caselaw 241 SC

Constitution of India
Government of India Act, 1935

Headnote :

The taxpayer was a shareholder in a private limited company that did not primarily engage in money-lending activities. He borrowed over Rs. 4 lakhs from the company.The Income-tax Officer assessed the taxpayer\'s income at over Rs. 3 lakhs under section 12(1B) in conjunction with section 2(6A)(e) of...

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M/S. J. K. Cotton Spinning & Weaving Nulls Co. Ltd. Vs. Sales Tax Officer, Kanpur & ANR [1964] INSC 242 (28 October 1964)

Judgement Date : 28 Oct 1964

Citation : 1964 Latest Caselaw 242 SC

Central Sales Tax Act, 1956

Headnote :

The assessee, a limited company engaged in the manufacturing of textile products, tiles, and other goods in Kanpur, sought registration under section 7 of the Central Sales Tax Act, 1956. They requested that specific goods be included in their registration certificate to benefit from section 8(1) of...

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Management Delhi Transport Undertaking Vs. Industrial Tribunal, Delhi & ANR [1964] INSC 243 (30 October 1964)

Judgement Date : 30 Oct 1964

Citation : 1964 Latest Caselaw 243 SC

Industrial Disputes Act, 1947

Headnote :

H, a conductor in the employ of the appellant undertaking was found in possession of some used tickets which was forbidden by Instruction No. 12 issued under Standing Order 2. After enquiry into his conduct the charge was held proved and on the recommendation of the Enquiry Officer the Traffic Ma...

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Commissioner Income-Tax, New Delhi Vs. Rao Thakur Narayan Singh [1964] INSC 244 (30 October 1964)

Judgement Date : 30 Oct 1964

Citation : 1964 Latest Caselaw 244 SC

Headnote :

The Income-tax Officer issued a notice to the taxpayer under section 34, claiming that two sources of incomeâ€”forest income and interest incomeâ€”were omitted from the original assessment for the year 1942-43. In response, the taxpayer submitted a return that fully disclosed the interest income but...

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Raza Buland Sugar Co. Ltd. Vs. Municlpal Board, Rampur [1964] INSC 245 (30 October 1964)

Judgement Date : 30 Oct 1964

Citation : 1964 Latest Caselaw 245 SC

Constitution of India

Headnote :

The appellant company contested the water tax imposed by the Rampur Municipal Board through a petition filed under Article 226 of the Constitution of India. The basis for the challenge was that the tax was not imposed in accordance with the law, as the Board had published the proposals and draft rul...

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Sajjan Singh Vs. StateRajasthan [1964] INSC 246 (30 October 1964)

Judgement Date : 30 Oct 1964

Citation : 1964 Latest Caselaw 246 SC

Delhi Laws Act, 1912

Headnote :

In 1951, various state legislative measures aimed at implementing agrarian reform encountered significant legal challenges. To support state legislatures in this endeavor, Articles 31A and 31B were incorporated into the Constitution through the Constitution (First Amendment) Act, 1951. Article 31B s...

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