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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...
Kylasa Sarabhiah, Bombay Cloth Shop, Secunderabad Vs. Commissioner of Income-Tax, Andhra Pradesh [1964] INSC 279 (1 December 1964)

Judgement Date : 01 Dec 1964

Citation : 1964 Latest Caselaw 279 SC

Headnote :

The appellant firm sought registration under section 26-A of the Indian Income-tax Act. In their application, the partners listed included a yarn shop (another firm) along with four other individuals, detailing the collective share of the yarn shop and the shares of the other partners. The Income-ta...
Patel Chunibhai Dajibhai Vs. Narayanrao Khanderao Jambekar & ANR [1964] INSC 280 (3 December 1964)

Judgement Date : 03 Dec 1964

Citation : 1964 Latest Caselaw 280 SC

Headnote :

In May 1956, the respondent issued a notice under section 14 of the Bombay Tenancy and Agricultural Lands Act, 1948 to the appellants, his tenants, terminating their tenancy due to non-payment of rent. In December 1956, he sent another notice under section 31, ending the tenancy because he intended...
Roshan Lal & Ors Vs. State of Punjab [1964] INSC 281 (3 December 1964)

Judgement Date : 03 Dec 1964

Citation : 1964 Latest Caselaw 281 SC

Headnote :

The three appellants faced prosecution for various offenses under the Indian Penal Code but were acquitted by the trial court. Upon appeal, the High Court of Punjab convicted one appellant under sections 330 and 348 of the Code, and all three under section 201, while acquitting them of the charge un...
Jeshwantrai Mulukchand Vs. Anandilal Bapalal [1964] INSC 282 (7 December 1964)

Judgement Date : 07 Dec 1964

Citation : 1964 Latest Caselaw 282 SC

Headnote :

The appellant-tenant initiated a lawsuit to establish the standard rent and, while the case was ongoing, paid the provisional standard rent set by the Court of Small Causes. Following the final ruling on November 9, 1956, which determined the standard rent to be Rs. 125 per month, both the tenant an...
Seth Banarsi Das Vs. Wealth Tax Officer, Special Circle Meerut [1964] INSC 283 (8 December 1964)

Judgement Date : 08 Dec 1964

Citation : 1964 Latest Caselaw 283 SC

Headnote :

The appellants, who were Hindu undivided families, contested the imposition of wealth tax on the basis that Section 3 of the Wealth-tax Act, 1957, which included Hindu undivided families within its scope, was ultra vires as it exceeded the provisions of Entry 86 in List 1. After their writ petitions...
Shri Shankar Babaji Savant Vs. Shri Sakharam Vithoba Salunkhe & Ors [1964] INSC 284 (9 December 1964)

Judgement Date : 09 Dec 1964

Citation : 1964 Latest Caselaw 284 SC

Headnote :

The appellant and respondent were candidates in the Maharashtra Legislative Assembly elections, receiving an equal number of votes. Consequently, the returning officer conducted a draw and declared the appellant as the winner. The respondent then filed an election petition, claiming that the polling...
Mohd. Sulaiman Vs. Mohd. Ayub & ANR [1964] INSC 285 (9 December 1964)

Judgement Date : 09 Dec 1964

Citation : 1964 Latest Caselaw 285 SC

Headnote :

The appellant took an electric motor from an electrical Works where the respondent was employed. A disagreement arose regarding the terms under which the motor was taken. The appellant sent a letter to the Works claiming he had purchased the motor after paying the full price; however, the Works cont...
Associated Cement Companies Ltd. Vs. P. N. Sharma & ANR [1964] INSC 286 (9 December 1964)

Judgement Date : 09 Dec 1964

Citation : 1964 Latest Caselaw 286 SC

Headnote :

The appellant appointed the 1st respondent as a Welfare Officer in accordance with the Factories Act, 1948 and the Punjab Welfare Officers Recruitment and Conditions of Service Rules, 1952. The appointment letter indicated that the 1st respondent could be transferred between different units of the a...
B. N. Tiwari Vs. Union of India & Ors [1964] INSC 287 (10 December 1964)

Judgement Date : 10 Dec 1964

Citation : 1964 Latest Caselaw 287 SC

Headnote :

In 1950, the Ministry of Home Affairs established a reservation of 12.5% for scheduled castes and 5% for scheduled tribes in public service vacancies to be filled annually.In 1952, a \"carry forward\" rule was implemented, allowing unfilled reserved vacancies from one year to be carried over to the...
Hindustan Construction Co. Ltd. Vs. Income Tax Officer Bombay & ANR [1964] INSC 288 (10 December 1964)

Judgement Date : 10 Dec 1964

Citation : 1964 Latest Caselaw 288 SC

Headnote :

The appellant company filed a claim for a refund of income tax paid in an Indian State under section 5 of the Income Tax (Double Taxation Relief) (Indian States) Rules, 1939.However, the Income Tax Officer rejected the claim on the grounds that it was time-barred. The Commissioner of Income Tax and...
Mahjibhai Mohanbhai Barot Vs. Patel Manibhai Gokalbhai & Ors [1964] INSC 289 (11 December 1964)

Judgement Date : 11 Dec 1964

Citation : 1964 Latest Caselaw 289 SC

Headnote :

The appellant initiated a lawsuit to recover specific properties from the respondents, which was ruled in favor of the appellant by the trial court. The respondents subsequently appealed to the High Court. However, during the appeal process, the appellant executed the trial court\'s decree, regainin...
Velji Raghavji Patel Vs. State of Maharashtra [1964] INSC 290 (11 December 1964)

Judgement Date : 11 Dec 1964

Citation : 1964 Latest Caselaw 290 SC

Headnote :

The appellant was a working partner in a firm, and it was agreed among the partners that he would handle the recovery of the partnership\'s dues. He was accused of misappropriating certain amounts and failing to deposit some collections into the bank as required, leading to his conviction for crimin...
A.Venkata Subba Rao Vs. State of Andhra Pradesh [1964] INSC 291 (14 December 1964)

Judgement Date : 14 Dec 1964

Citation : 1964 Latest Caselaw 291 SC

Headnote :

In 1947 and 1948, certain districts in Madras experienced a shortage of rice, prompting the Government to take action under the Essential Supplies (Temporary Powers) Act of 1946. They issued various orders for the procurement and distribution of rice, appointing the appellants as procuring agents un...
Gulabchand Chhotalal Parikh Vs. State of Bombay (Now Gujarat) [1964] INSC 292 (14 December 1964)

Judgement Date : 14 Dec 1964

Citation : 1964 Latest Caselaw 292 SC

Headnote :

The appellant sought the issuance of a writ of mandamus and a writ of prohibition against the respondent-State through a writ application submitted to the High Court, arguing that his obligation as a surety for certain contractors had been discharged due to a specific action taken by the State. The...
Corporation of Calcutta & ANR Vs. Liberty Cinema [1964] INSC 293 (14 December 1964)

Judgement Date : 14 Dec 1964

Citation : 1964 Latest Caselaw 293 SC

Headnote :

According to Section 413 of the Calcutta Municipal Act, 1951, no individual may operate a cinema house for public entertainment in Calcutta without a license from the Corporation of Calcutta. Section 548(2) allows the Corporation to charge a fee for each license, with the rate determined periodicall...
Kurban Hussein Mohammedali Rangwalla Vs. State of Maharashtra [1964] INSC 295 (15 December 1964)

Judgement Date : 15 Dec 1964

Citation : 1964 Latest Caselaw 295 SC

Headnote :

The appellant served as the manager and working partner of a paint and varnish manufacturing firm. The Bombay Municipality had granted the factory a license to produce paints using a cold process and to store specific amounts of turpentine, varnish, and paint under certain conditions. However, the f...
Mugneeram Bangur & Co. Vs. Sardar Gurbachan Singh [1964] INSC 296 (16 December 1964)

Judgement Date : 16 Dec 1964

Citation : 1964 Latest Caselaw 296 SC

Headnote :

In May 1941, the respondent entered into a contract with the appellant company to purchase a plot of land as part of a Colony Scheme. He paid the earnest money and agreed to finalize the transaction within one month after the appellant completed certain development work. However, the land was requis...
John Douglas Keith Brown Vs. State of West Bengal [1964] INSC 297 (17 December 1964)

Judgement Date : 17 Dec 1964

Citation : 1964 Latest Caselaw 297 SC

Headnote :

The appellant was classified as an \"occupier\" according to section 20(n) of the Factories Act, overseeing certain mills. The mills\' manager violated section 52 of the Act, which mandates that when workers are required to work on a weekly holiday, explicit permission from the Chief Inspector of Fa...
Chitturi Subbanna Vs. Kudapa Subbanna & Ors [1964] INSC 298 (18 December 1964)

Judgement Date : 18 Dec 1964

Citation : 1964 Latest Caselaw 298 SC

Headnote :

In a case concerning possession and mesne profits, the High Court instructed in its preliminary decree that the trial court should investigate the mesne profits owed by the appellant (the judgment debtor) from the date the suit was filed, and issue a final decree for the amount determined due until...
Municipal Council, Khurai & ANR Vs. Kamal Kumar & ANR [1964] INSC 299 (18 December 1964)

Judgement Date : 18 Dec 1964

Citation : 1964 Latest Caselaw 299 SC

Headnote :

An assessment list for house and conservancy taxes was created based on a slab taxation system and was published by the appellant in accordance with section 136 of the M.P. Municipalities Act, 1961. The assessees raised objections to this list under section 138(2). Subsequently, the appellant revoke...
V. K. A. Ranganatha Konar Vs. The Tiruchirappalli Municipal Council [1964] INSC 300 (18 December 1964)

Judgement Date : 18 Dec 1964

Citation : 1964 Latest Caselaw 300 SC

Headnote :

The appellant was a tenant of respondent No. 1 on a parcel of land where he constructed a cinema. After the lease expired, respondent No. 1 initiated a lawsuit for rent and eviction against the appellant and his sub-lessee, which resulted in a decree. According to section 4(1) of the Madras City Ten...
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