Caselaw | Supreme Court Judgements of april 1965

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Commissioner of Income-Tax, West Bengal, Calcutta Vs. Calcutta Hospital and Nursing Home Benefits Association [1965] INSC 91 (2 April 1965)

Judgement Date : 02 Apr 1965

Citation : 1965 Latest Caselaw 91 SC

Insurance Act, 1938

Headnote :

The respondent Association operated as a mutual insurance entity engaged in various insurance activities. Its objectives included providing assistance globally for accommodation and treatment expenses in nursing homes for its members and their dependents. Members were required to pay a monthly premi...

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Kedarnath Jute Manufacturing Co. Vs. Commercial Tax Officer, Calcutta & Ors [1965] INSC 92 (2 April 1965)

Judgement Date : 02 Apr 1965

Citation : 1965 Latest Caselaw 92 SC

Headnote :

The appellant, a public limited company, sought an exemption under section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 for certain sales. However, it was unable to present the required declaration forms from the purchasing dealers to the commercial tax officer, as those forms had been lo...

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Commissioner of Income-Tax, Andhra Pradesh Vs. The Cocanada Bank Ltd. Kakinada [1965] INSC 93 (2 April 1965)

Judgement Date : 02 Apr 1965

Citation : 1965 Latest Caselaw 93 SC

Headnote :

The respondent bank generated income from its banking operations and from interest on securities. For the assessment year 1949-50, the bank\'s loss from its banking activities was offset against its income from interest on securities. However, in the following three years, the income-tax officer onl...

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Kalooram Govindram Vs. Commissioner of Income tax, Madhya Pradesh [1965] INSC 94 (5 April 1965)

Judgement Date : 05 Apr 1965

Citation : 1965 Latest Caselaw 94 SC

Headnote :

In a partition resulting from a lawsuit, a Hindu joint family holds an interest in the entire joint family property. The Court\'s preliminary decree allocated a share of 10/16 to the appellant family and 6/16 to the other branch. Assets from the larger joint family that could not be physically divid...

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Damji Valji Shah & ANR Vs. Life Insurance Corporation of India & Ors [1965] INSC 95 (8 April 1965)

Judgement Date : 08 Apr 1965

Citation : 1965 Latest Caselaw 95 SC

Insurance Act, 1938
Life Insurance Corporation Act, 1956

Headnote :

The Insurance Act of 1938 (s. 10) addresses the transfer of funds from the Life Insurance Fund to the General Department of a composite insurer, examining its legality.The appellants served as directors of an insurance company that operated as a composite insurer, engaging in various types of life i...

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Commissioner of Income-Tax, Madras Vs. Managing Trustees, Nagore Durgha, Nagore [1965] INSC 96 (8 April 1965)

Judgement Date : 08 Apr 1965

Citation : 1965 Latest Caselaw 96 SC

Headnote :

In 1955, the Madras High Court established a scheme for managing the income and properties of a Durgah dedicated to a saint in the Tanjore District. According to this scheme, the management of the Durgah\'s properties was entrusted to eight trustees known as Nattamaigars, one of whom would be electe...

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Deokuer & ANR Vs. Sheoprasad Singh & Ors [1965] INSC 97 (8 April 1965)

Judgement Date : 08 Apr 1965

Citation : 1965 Latest Caselaw 97 SC

Headnote :

There was a disagreement regarding the property in question between the appellants and the respondents. The property was seized by the Magistrate under section 145 of the Criminal Procedure Code. Following this, the appellants initiated a lawsuit to declare their title to the property but did not re...

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Prabhakar Rao N. Mawle Vs. State of Andhra Pradesh [1965] INSC 98 (9 April 1965)

Judgement Date : 09 Apr 1965

Citation : 1965 Latest Caselaw 98 SC

Andhra State Act, 1953
ccc
Code of Civil Procedure, 1908 (CPC)
Government of India Act, 1935
States Reorganisation Act, 1956

Headnote :

According to section 2(1) of the Madras Vexatious Litigation (Prevention) Act of 1949, the High Court of Madras had the authority to issue orders preventing any individual from initiating legal proceedings in any court (i) within the Presidency town without the High Court\'s permission, and (ii) els...

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Sree Bank Ltd. Vs. Sarkar Dutt Roy and Co [1965] INSC 99 (9 April 1965)

Judgement Date : 09 Apr 1965

Citation : 1965 Latest Caselaw 99 SC

Headnote :

In 1949, the Banking Companies Act was enacted to safeguard the interests of depositors. Subsequently, in 1953, section 45-O was introduced through the Banking Companies (Amendment) Act, following the recommendations of the Banking Companies Liquidation Proceedings Committee.Section 45-O (1) stipula...

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Commissioner Income-Tax, U.P. Vs. Kunwar Trivikram Narain Singh [1965] INSC 100 (9 April 1965)

Judgement Date : 09 Apr 1965

Citation : 1965 Latest Caselaw 100 SC

Headnote :

The respondent was the leader of a Hindu undivided family and a descendant of a Jagirdar.In 1837, certain disputes between the Jagirdar and the Zamindars in the district were resolved through a compromise involving the British Government and the then Jagirdar. As part of this agreement, the Governme...

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The Commissioner of Income-Tax, Madras Vs. Chari and Chari Ltd. [1965] INSC 101 (9 April 1965)

Judgement Date : 09 Apr 1965

Citation : 1965 Latest Caselaw 101 SC

Headnote :

Managing Agency -- Compensation for termination -- Conditions under which such compensation is considered revenue.The respondent, a private limited company, engaged in the tobacco business and other commodities, also served as managing agents for the N company and two additional companies. The compa...

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Commissioner of Income-Tax, Punjab, Jammu & Kashmir, Himac Vs. Raghbir Singh [1965] INSC 102 (9 April 1965)

Judgement Date : 09 Apr 1965

Citation : 1965 Latest Caselaw 102 SC

Headnote :

The respondent created a deed of trust concerning certain shares he owned in a company. This deed instructed the trustees to first use the income and assets of the trust to pay off the settlor\'s debts, and then for other trust purposes. During proceedings under the Indian Income-tax Act of 1922, th...

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Union of India & ANR Vs. India Fisheries (P) Ltd. [1965] INSC 103 (9 April 1965)

Judgement Date : 09 Apr 1965

Citation : 1965 Latest Caselaw 103 SC

Headnote :

The respondent company was ordered to be liquidated, and an official liquidator was appointed by the High Court in October 1950. In December 1950, the respondent was assessed for tax amounting to Rs. 3737 for the fiscal year 1948-49. A claim for this tax was made against the official liquidator, whi...

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Chunilal Vithaldas Vs. Mohanlal Motilal Patel [1965] INSC 104 (15 April 1965)

Judgement Date : 15 Apr 1965

Citation : 1965 Latest Caselaw 104 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The respondent owned a building that served as a cinema theater. On December 23, 1960, the appellant secured a lease for the theater at a monthly rent of Rs. 1801/-. Subsequently, he filed an application under section 11 of the Saurashtra Rent Control Act 22 of 1951, seeking an order to establish th...

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Jagdish Prasad Vs. State of U.P [1965] INSC 105 (15 April 1965)

Judgement Date : 15 Apr 1965

Citation : 1965 Latest Caselaw 105 SC

Prevention of Food Adulteration Act, 1954
Prevention Of Food Adulteration Act, 1954

Headnote :

The appellant, previously convicted under the Prevention of Food Adulteration Act, 1954 for selling food in an uncovered container, faced a second conviction for selling food that had been dyed with a prohibited colorant. The Trial Court classified this as a \"second offence\" under section 16(1) of...

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Kedar Pandey Vs. Narain Bikram Sah [1965] INSC 106 (15 April 1965)

Judgement Date : 15 Apr 1965

Citation : 1965 Latest Caselaw 106 SC

Constitution of India

Headnote :

The appellant and respondent were competing candidates in the election for the State Legislative Assembly. The respondent was declared the winner, prompting the appellant to file an election petition contesting the result on the basis that the respondent was not qualified under Article 173 of the Co...

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The Madhya Pradesh State Roadtransport Corporation Vs. The Regional Transport Authority, Raipur [1965] INSC 107 (15 April 1965)

Judgement Date : 15 Apr 1965

Citation : 1965 Latest Caselaw 107 SC

Headnote :

In February 1963, the Regional Transport Authority (first respondent) issued a permit to the third respondent to operate a town bus service in Raipur. However, since the third respondent failed to commence the service, the permit was revoked in September 1964. Subsequently, the first respondent gran...

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Commissioner of Income-Tax, Bangalore Vs. Shah Mohandas Sadhuram [1965] INSC 108 (15 April 1965)

Judgement Date : 15 Apr 1965

Citation : 1965 Latest Caselaw 108 SC

Headnote :

The assessee-firm sought registration under section 26A of the Indian Income Tax Act based on a partnership deed executed by four partners, two of whom were minors. The Income Tax Officer denied the registration, arguing that the minors were included in the contract through their eldest brother acti...

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Commissioner of Income-Tax U.P. Lucknow Vs. The Maheshwari Devi Jute Mills Ltd. Kanpur [1965] INSC 109 (15 April 1965)

Judgement Date : 15 Apr 1965

Citation : 1965 Latest Caselaw 109 SC

Headnote :

To safeguard its members from losses due to overproduction, the Jute Mills Association established a system where members would operate their looms for a predetermined number of hours. Additionally, members were allowed to transfer their unused \"loom-hours\" to one another, enabling a member to uti...

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The Tata Oil Mills Co. Ltd. Vs. K.V. Gopalan & Ors [1965] INSC 110 (15 April 1965)

Judgement Date : 15 Apr 1965

Citation : 1965 Latest Caselaw 110 SC

Industrial Disputes Act, 1947

Headnote :

According to the Standing Orders of the appellant company, its employees were entitled to five paid holidays on designated dates each year. Additionally, through an agreement with the respondents\' union, the company had committed to providing an extra paid holiday, bringing the total to six paid ho...

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Jaora Sugar Mills (P) Ltd. Vs. State of Madhya Pradesh & Ors [1965] INSC 111 (19 April 1965)

Judgement Date : 19 Apr 1965

Citation : 1965 Latest Caselaw 111 SC

Headnote :

Under the Madhya Pradesh Sugarcane (Regulation of Supply and Purchase) Act of 1958 (1 of 1959), a cess was imposed on sugarcane, with sugarcane factories classified as a \'local area\'. In the case of Diamond Sugar Mills, the Court ruled that this levy was invalid.In light of this ruling, the Madhya...

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South Asia Industries Private Ltd. Vs. S. Sarup Singh & Ors [1965] INSC 112 (19 April 1965)

Judgement Date : 19 Apr 1965

Citation : 1965 Latest Caselaw 112 SC

Code of Civil Procedure, 1908 (CPC)
Delhi Rent Control Act, 1958
Delhi Rent Control Act, 1958

Headnote :

The respondents were the owners of specific properties in New Delhi. The lessee, a company, assigned the lease of these properties to the appellant. Claiming that this transfer occurred without their consent, the respondents filed an application against both the lessee and the appellant under sectio...

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Poona Electric Supply Co. Ltd. Vs. Commissioner of Income-Tax, Bombay [1965] INSC 113 (19 April 1965)

Judgement Date : 19 Apr 1965

Citation : 1965 Latest Caselaw 113 SC

Electricity (Supply) Act, 1948
Electricity (Supply) Act, 1948
Electricity (Supply) Act, 1948
Indian Electricity Act, 1910
Indian Electricity Act, 1910

Headnote :

The appellant company was engaged in the business of supplying electricity, operating under the provisions of the Electricity (Supply) Act, 1948. To rationalize and control rates, the Act mandated that the licensee adjust rates so that the clear profit in any given year did not surpass a reasonable...

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Commissioner of Income-Tax, Assam Vs. The Panbari Tea Co. Ltd. [1965] INSC 114 (19 April 1965)

Judgement Date : 19 Apr 1965

Citation : 1965 Latest Caselaw 114 SC

Section 105. TPA, Lease defined.

Headnote :

The assessee leased its tea estates for a duration of ten years, receiving a premium and an annual rent from the lessee.A sum was paid as a premium at the time the lease was executed, with the remaining amount distributed over ten annual installments, while the annual rent was to be paid in monthly...

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Radha Rani Bhargava Vs. Hanuman Prasad Bhargava [1965] INSC 115 (20 April 1965)

Judgement Date : 20 Apr 1965

Citation : 1965 Latest Caselaw 115 SC

Constitution of India
Hindu Succession Act, 1956

Headnote :

A widow transferred her husband\'s estate, leading one of her daughters, acting on behalf of the reversioners, to file a lawsuit against the alienees, the widow, and her sister (the appellant) to declare the transfer null and void. The court ruled in favor of the plaintiff, prompting the alienees to...

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Ram Charan Das Vs. Girjanandini Devi & Ors [1965] INSC 116 (20 April 1965)

Judgement Date : 20 Apr 1965

Citation : 1965 Latest Caselaw 116 SC

Indian Evidence Act, 1872

Headnote :

C\'s property was bequeathed in his Will, created in 1883, to K and M, who were brothers. After M\'s death, K took possession of his share as well. Upon K\'s death in 1922, his mother took possession of the entire property. She then transferred the management of the property to the Court of Wards un...

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Mahadeva Sharma & Ors Vs. State of Bihar [1965] INSC 117 (21 April 1965)

Judgement Date : 21 Apr 1965

Citation : 1965 Latest Caselaw 117 SC

Indian Penal Code, 1860 (IPC)
IPC Section 148. Rioting, armed with deadly weapon
IPC Section 149. Every member of unlawful assembly guilty of offence committed in prosecution of common object
IPC Section 302. Punishment for murder
IPC Section 34. Acts done by several persons in furtherance of common intention

Headnote :

The appellants were charged alternatively under Section 302 in conjunction with Section 149 and Section 302 in conjunction with Section 34 of the Indian Penal Code, 1860. They were found guilty under Section 302 in conjunction with Section 149. Regarding the legality of the conviction, given that th...

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Parimisetti Seetharamamma Vs. Commissioner of Income-Tax, Hyderabad [1965] INSC 118 (21 April 1965)

Judgement Date : 21 Apr 1965

Citation : 1965 Latest Caselaw 118 SC

Commissioner of Income-Tax, West Bengal Vs. Calcutta Agency Ltd. [1950] INSC 41 (21 December 1950)

Headnote :

The appellant filed her income return from property and business for the assessment year 1947-48, stating that the Maharani of Baroda had given her jewellery and money totaling Rs. 5,20,000 between November 1945 and February 1948, \"out of natural love and affection.\" The Income-Tax Officer accepte...

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B. H. Aswathanarayan Singh & Ors Vs. State of Mysore & Ors [1965] INSC 119 (23 April 1965)

Judgement Date : 23 Apr 1965

Citation : 1965 Latest Caselaw 119 SC

Motor Vehicles Act, 1939

Headnote :

The State Transport Undertaking issued a scheme in the Gazette to take over the specified routes, completely excluding the current operators. The Chief Minister heard objections to the scheme, and the modified approved scheme was subsequently published. The draft scheme was released while the 1960 R...

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Kamala Mills Ltd. Vs. State of Bombay [1965] INSC 120 (23 April 1965)

Judgement Date : 23 Apr 1965

Citation : 1965 Latest Caselaw 120 SC

Code of Civil Procedure, 1908 (CPC)
Constitution of India
Section 72. Liability of person to whom money is paid, or thing delivered, by mistake or under coercion-

Headnote :

The appellant had been paying a tax of one anna per unit weight of cotton under section 66(1)(b) of the Central Provinces Municipalities Act, 1922, since 1936. In 1941, the tax rate was raised to 4 annas. In 1952, the appellant initiated a lawsuit to recover the excess tax paid within three years of...

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All India Reserve Bank Employees Association Vs. Reserve Bank of India [1965] INSC 121 (23 April 1965)

Judgement Date : 23 Apr 1965

Citation : 1965 Latest Caselaw 121 SC

Air Force Act, 1950
Army Act, 1950
Industrial Disputes Act, 1947

Headnote :

The Class II and Class III staff of the Reserve Bank of India, represented by their Association, along with the Class IV staff through their Union, initiated an industrial dispute with the Bank. This dispute was referred by the Central Government on March 21, 1960, to the National Tribunal. The issu...

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Sita Ram Vs. State of Uttar Pradesh [1965] INSC 122 (25 April 1965)

Judgement Date : 25 Apr 1965

Citation : 1965 Latest Caselaw 122 SC

Indian Evidence Act, 1872
Indian Penal Code, 1860 (IPC)
IPC Section 302. Punishment for murder

Headnote :

The appellant was found guilty under section 302 of the Indian Penal Code. The prosecution presented various pieces of evidence, including a letter that contained a confession and was addressed to the Sub-Inspector. The appellant intentionally wrote this letter for the Sub-Inspector, placed it near...

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Pandurang Dhoni Chougule Vs. Maruti Hari Jadhav [1965] INSC 123 (26 April 1965)

Judgement Date : 26 Apr 1965

Citation : 1965 Latest Caselaw 123 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

In a case concerning the redemption of a mortgage initiated by the predecessors of the respondents, who had executed a mortgage in favor of the predecessors of the appellants, a decree was issued requiring the respondents\' predecessors to pay a specified amount within a designated timeframe to the...

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R. Venkataswami Naidu & ANR Vs. Narasram Naraindas [1965] INSC 124 (27 April 1965)

Judgement Date : 27 Apr 1965

Citation : 1965 Latest Caselaw 124 SC

Presidency Small Cause Courts Act, 1882
Presidency Small Cause Courts Act, 1882
Presidency Small Cause Courts Act, 1882

Headnote :

The appellants were tenants who continued to occupy the property after their lease expired and constructed buildings on the land, violating a covenant that prohibited such construction. In a lawsuit for their eviction, they requested the Court to instruct the landlord to sell the land to them under...

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