Monday, 20, May, 2024
 
 
 
Expand O P Jindal Global University
 
  
  
 
 
 
State of Madhya Pradesh Vs. Haji Hasan Dada [1965] INSC 271 (2 December 1965)

Judgement Date : 02 Dec 1965

Citation : 1965 Latest Caselaw 271 SC

Headnote :

The respondent was assessed to tax by the Assistant Commissioner of Sales-tax under the C.P. and Berar Sales-tax Act, 1947 on the turnover ,of his business and he paid the tax. After the order of assessment the Board ,of Revenue gave a ruling that dyeing charges were not taxable under the Act. The r...
M/S. Carona Sahu Co. Ltd. Vs. State of Maharashtra [1965] INSC 272 (2 December 1965)

Judgement Date : 02 Dec 1965

Citation : 1965 Latest Caselaw 272 SC

Headnote :

The appellant-company, a manufacturer of footwear in Bombay, purchased rubber from certain dealers residing in the State of Cochin. The goods were shipped by the Cochin sellers from Cochin to Bombay under bills of lading in which the sellers themselves were named as consignees. The invoices however...
Commissioner of Income-Tax, Madhya Pradesh Vs. M/S. Straw Products Ltd., Bhopal [1965] INSC 273 (3 December 1965)

Judgement Date : 03 Dec 1965

Citation : 1965 Latest Caselaw 273 SC

Headnote :

The respondent company, incorporated in 1939 in the erstwhile State of Bhopal, was exempted under an agreement with the Ruler from taxation under the Bhopal Income-tax Act for a period of ten years which ended on October 31, 1948. After the merger of the State with India in 1949 the company becam...
Rohtak Hissar District Electricity Supply Co. Ltd. Vs. State of Uttar Pradesh & Ors [1965] INSC 274 (3 December 1965)

Judgement Date : 03 Dec 1965

Citation : 1965 Latest Caselaw 274 SC

Headnote :

In accordance with the provisions of the Industrial Employment (Standing Orders) Act, 1946, the appellant prepared draft standing orders in consultation with its employees and submitted the same to the Certifying Officer for certification. Since the appellant's workers had not formed any union,...
Commissioner of Income-Tax, Bombay Vs. Dharampur Leather Cloth Co. Ltd., Bombay [1965] INSC 275 (3 December 1965)

Judgement Date : 03 Dec 1965

Citation : 1965 Latest Caselaw 275 SC

Headnote :

The respondent company obtained under an agreement with the Ruler of the erstwhile State of Dharampur an exemption from levy of income-tax and super-tax for the first seven years of its working. it commenced business in June 1949. In August 1949 the State of Dharampur merged with the Province of Bom...
State of Orissa Vs. Durga Charan Das [1965] INSC 276 (6 December 1965)

Judgement Date : 06 Dec 1965

Citation : 1965 Latest Caselaw 276 SC

Headnote :

The respondent joined service as an Assistant in the old Bihar & Orissa Secretariat and upon the formation of the Province of Orissa, was transferred to the Orissa Secretariat. In due course he secured certain promotions and on the 24th April 1954, he was temporarily promoted to officiate as Reg...
State Bank of Patiala Vs. Ram Prakash [1965] INSC 277 (6 December 1965)

Judgement Date : 06 Dec 1965

Citation : 1965 Latest Caselaw 277 SC

Headnote :

The respondent-employees made applications under s. 33C(2) of the Industrial Disputes Act for determination and computation of the benefit to which they were entitled under the National Industrial Tribunal (Bank Disputes) Award (Desai Award) as they were not satisfied with the fixation of their pay...
Municipal Board of Hardwar Vs. Raghubir Singh [1965] INSC 278 (6 December 1965)

Judgement Date : 06 Dec 1965

Citation : 1965 Latest Caselaw 278 SC

Headnote :

In 1941 the appellant-Municipal Board issued a notification under s. 128 (1) (xiv) of the U.P. Municipalities Act,, 1916, by which it imposed a toll on motor vehicles and tongas entering or leaving the municipal limits with passengers, at the rate of 2 as per passenger. In 1955, a second notificatio...
Commissioner of Income-Tax, Madhya Pradesh Vs. M/S. Nandlal Bhandari Mills Ltd. [1965] INSC 279 (7 December 1965)

Judgement Date : 07 Dec 1965

Citation : 1965 Latest Caselaw 279 SC

Headnote :

In the years prior to 1950 the respondent company with headquarters in the erstwhile state of Indore was assessed to tax under the Indore Industrial Rules, 1927 and also under the Indian Income-tax Act, 1922 in so far as its income fell within ss. 4(1) (a) and 4(1)(c) read with s. 42 of the Act. Dep...
P. L. Bapuswami Vs. N. Pattay Gounder [1965] INSC 280 (7 December 1965)

Judgement Date : 07 Dec 1965

Citation : 1965 Latest Caselaw 280 SC

Headnote :

M executed a document Ex. B-1 on May 28, 1946, in respect of his half share in certain lands in favour of the defendant for a consideration of Rs. 4,000/-. The document was in the form of a sale deed but it contained a stipulation that the defendant should reconvey the property to M on his repaying...
Lord Krishna Sugar Mills Vs. Municipal Committee, Saharanpur [1965] INSC 281 (8 December 1965)

Judgement Date : 08 Dec 1965

Citation : 1965 Latest Caselaw 281 SC

Headnote :

The appellant-mills, was situate outside the municipal limits of Saharampur and was exporting a large quality of cloth to various places in India. Its lorries loaded with bales first entered the municipal limits at some place near the appellant's premise; and then proceeded towards the railway s...
India Cements Ltd., Madras Vs. Commissioner of Income-Tax, Madras [1965] INSC 282 (8 December 1965)

Judgement Date : 08 Dec 1965

Citation : 1965 Latest Caselaw 282 SC

Headnote :

During the accounting period relevant for the assessment year 1950-51 the appellant company obtained a loan of 40 lakhs of rupees from the Industrial Finance Corporation of India. The loan was secured by a charge on the fixed assets of the company. A sum of Rs. 84,633 was shown in the Balance Sheet...
State of Maharashtra Vs. Jugamander Lal [1965] INSC 283 (9 December 1965)

Judgement Date : 09 Dec 1965

Citation : 1965 Latest Caselaw 283 SC

Headnote :

The respondent was convicted of offences under sections 3(1) and 4(1) of the Suppression of Immoral Traffic in Women and Girls Act, 1956. For the offence under s. 3(1) he was sentenced by the trial court to pay a fine of Rs. 1,500 and for that under s. 4(1) to pay a fine of Rs. 500. On appeal by the...
Seth Durgaprasad Vs. H. R. Gomes [1965] INSC 284 (9 December 1965)

Judgement Date : 09 Dec 1965

Citation : 1965 Latest Caselaw 284 SC

Headnote :

Searches were carried out in the appellants' premises by the Superintendent of Customs and Central Excise Nagpur. The authority to search was given by the Assistant Collector of Customs and Central Excise Nagpur under Rule 126 L(2) of the Defence of India Rules, 1963 for the purpose of seizing g...
State of Punjab & ANR Vs. Hari Krishan Sharma [1965] INSC 285 (9 December 1965)

Judgement Date : 09 Dec 1965

Citation : 1965 Latest Caselaw 285 SC

Headnote :

The second appellant-the Sub-divisional Officer-had been constituted as the licensing authority, under s. 4 of the Punjab Cinemas (Regulation) Act, 1952, for the area concerned in the present case. The respondent made an application to him for a licence to construct a permanent cinema hall. Pending...
Sub-Divisional, Officer, Mirzapur Vs. Raja Sri Niwas Prasad Singh [1965] INSC 286 (9 December 1965)

Judgement Date : 09 Dec 1965

Citation : 1965 Latest Caselaw 286 SC

Headnote :

The Sub-Divisional Officers of Mirzapur and Chunar Tahsils, functioning as Compensation Officers under the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1952 prepared draft Compensation Assessment Rolls, and notified them in the Official Gazette as required by s. 46(1) (a) of the Act. A...
Commissioner of Income-Tax, Delhi and Rajasthan Vs. The Mewar Textile Mills Ltd. [1965] INSC 287 (10 December 1965)

Judgement Date : 10 Dec 1965

Citation : 1965 Latest Caselaw 287 SC

Headnote :

At the time of making an application to the Income-tax Appellate Tribunal under s. 66(1) of the Income-tax Act, 1922, to refer certain questions of law to the High Court, the assessee filed certain documents as annexures to his application and the Tribunal attached these documents to the Statement o...
T. A. Krishnaswamy Vs. State of Madras [1965] INSC 288 (10 December 1965)

Judgement Date : 10 Dec 1965

Citation : 1965 Latest Caselaw 288 SC

Headnote :

The appellant was convicted under s. 18 (a) (ii) and s. 27 of the Drugs Act for having manufactured and exhibited for sale a drug which did not contain the ingredients in the proportion mentioned in the label pasted on the container of the drug. The prosecution produced in evidence a certificate giv...
Binayak Swain Vs. Ramesh Chandra Panigrahi & ANR [1965] INSC 289 (10 December 1965)

Judgement Date : 10 Dec 1965

Citation : 1965 Latest Caselaw 289 SC

Headnote :

A money-suit against the appellant was dismissed by the trial court but the first appellate court passed an ex-parte decree against him. The appellant's property was sold in execution and purchased by the decree holder. The appellant went to the High Court which set aside the exparte decree and...
Mohd. Idris & Ors Vs. Sat Narain [1965] INSC 290 (10 December 1965)

Judgement Date : 10 Dec 1965

Citation : 1965 Latest Caselaw 290 SC

Headnote :

The U.P. Zamindari Abolition and Land Reforms Act was passed on 26th January 1951 but the right of the Zamindars vested in the State only with effect from 1st July 1952. Also both the Abolition Act and the U.P. Agriculturists' Relief Act 1934 continued on the Statute Book till 12th July 1953. In...
Cumbum Roadways (P) Ltd. Vs. Somu Transport (P) Ltd. & Ors [1965] INSC 291 (10 December 1965)

Judgement Date : 10 Dec 1965

Citation : 1965 Latest Caselaw 291 SC

Headnote :

The Regional Transport Authority South Arcot granted a stage carriage permit on the route Kumbakonam to Neiveli to the first respondent out of a large number of applicants. This led to seven appeals against the grant of the permit before the State Transport Appellate Tribunal. They were heard togeth...
States of Orissa Vs. M/ S. Utkal Distributors (P) Ltd. [1965] INSC 292 (13 December 1965)

Judgement Date : 13 Dec 1965

Citation : 1965 Latest Caselaw 292 SC

Headnote :

In the course of assessment to sales tax for the last two quarters of 1957 under the Orissa Sales Tax Act, 1947 on the sales of iron and steel goods, the assessee company claimed a deduction from its gross turnover of an amount representing central sales-tax collected by it from purchases and paid o...
Amritsar Sugar Mills Co. Ltd. Vs. Commissioner of Sales Tax, U.P [1965] INSC 293 (13 December 1965)

Judgement Date : 13 Dec 1965

Citation : 1965 Latest Caselaw 293 SC

Headnote :

The assessee-sugar mill sold sugar to parties who carried on business inside the State of Uttar Pradesh, but the sugar was despatched to stations outside the State of Uttar Pradesh and delivered to another party in compliance with the instructions issued by the buyers. Under the contract entered bet...
Mafatlal Naraindas Barot Vs. Divisional Controller, State Transport Corporation [1965] INSC 294 (13 December 1965)

Judgement Date : 13 Dec 1965

Citation : 1965 Latest Caselaw 294 SC

Headnote :

The appellant, who was a permanent employee of the respondent State Transport Corporation, proceeded on 15 days' leave on January 15, 1962 and thereafter applied for an extension of his leave on medical grounds. This extension was refused and although the appellant was directed to report for dut...
State of Madras Vs. M/S. Swastik Tobacco Factory, Vedaranyam [1965] INSC 295 (14 December 1965)

Judgement Date : 14 Dec 1965

Citation : 1965 Latest Caselaw 295 SC

Headnote :

The respondent factory used to purchase raw tobacco and after processing it, sell it as chewing tobacco. Excise duty was paid by the factory in respect of raw tobacco purchased by it. In sales tax proceedings the factory contended that the excise duty so paid to the Central Government must be deduct...
Income-Tax Officer, Award, Lucknow Vs. Bachulal Kapoor [1965] INSC 296 (14 December 1965)

Judgement Date : 14 Dec 1965

Citation : 1965 Latest Caselaw 296 SC

Headnote :

The respondent used to be assessed to income-tax as karta of a Hindu undivided family. In a suit filed by members of his family against the respondent a compromise decree was passed. The Income-tax officer accepting the respondent's claim under s. 25A of the Income-tax Act that the family was pa...
Shitla Sahai Srivastava Vs. General Manager, North Eastern Railway [1965] INSC 297 (14 December 1965)

Judgement Date : 14 Dec 1965

Citation : 1965 Latest Caselaw 297 SC

Headnote :

Selection to the post of Travelling Ticket Inspector from that of Travelling Ticket Examiner is made by a Selection Board in accordance with the Promotion and Selection Rules (Non-Gazetted) framed under the Indian Railway Establishment Code Every year, the number of vacancies that are likely to occu...
Karimtharuvi Tea Estate Ltd. Vs. State of Kerala [1965] INSC 298 (15 December 1965)

Judgement Date : 15 Dec 1965

Citation : 1965 Latest Caselaw 298 SC

Headnote :

For the assessment year 1957-58, the appellant-company was assessed to agricultural income-tax under the Kerala Agricultural Income-tax Act,. 1950 and a surcharge was also levied and collected from the appellant under the provisions of the Kerala surcharge on Taxes Act, 1957. The appellant appealed...
First Income-Tax Officer, Salem Vs. M/S. Short Brothers (P) Ltd. [1965] INSC 299 (15 December 1965)

Judgement Date : 15 Dec 1965

Citation : 1965 Latest Caselaw 299 SC

Headnote :

After the respondent-company sold its assets, which included agricultural lands and buildings, it was resolved that it should be voluntarily wound up. On 30th March, the liquidator distributed Rs. 850,000 to share-holders. The appellant (Income-tax Officer) proposed to treat the amounts distributed...
Srinivasa Reddiar & Ors Vs. N. Ramaswamy Reddiar & ANR [1965] INSC 300 (16 December 1965)

Judgement Date : 16 Dec 1965

Citation : 1965 Latest Caselaw 300 SC

Headnote :

The lands in dispute had been granted in inam to a temple. By about 1929 the then manager of the temple disposed of all those properties under various sale-deeds, resigned his position and left the village. He was therefore removed from the management of the temple and other persons had taken up...
Divisional Personnel Officer, Souther Railway Vs. S. Raghavendrachar [1965] INSC 301 (16 December 1965)

Judgement Date : 16 Dec 1965

Citation : 1965 Latest Caselaw 301 SC

Headnote :

The respondent was employed in the Southern Railway as Train Examiner in the scale of Rs. 100-5-125-6-185. He was promoted to officiate in the next higher scale of Rs. 150225. Subsequently he was reverted to the lower scale, and his departmental representations and appeals having failed, he filed a...
Master Construction Co. (P) Ltd. Vs. State of Orissa & ANR [1965] INSC 302 (16 December 1965)

Judgement Date : 16 Nov 1965

Citation : 1965 Latest Caselaw 302 SC

Headnote :

The appellant was a private limited company carrying on business mainly as building contractors in the State of Orissa. It was assessed to sales-tax under the provisions of the Orissa Sales Tax Act, 1947 and made payments towards the tax assessed. Subsequently on the basis of the decision of this Co...
Commissioner of Income-Tax, Delhi and Rajasthan Vs. M/S. Bharat Carbon and Ribbon Manufacturing Co. [1965] INSC 303 (17 December 1965)

Judgement Date : 17 Nov 1965

Citation : 1965 Latest Caselaw 303 SC

Headnote :

Between June 1946 and March 1947 the assessee-company, which then had its head office at Lahore, paid advance tax to the Income-tax Officer, Lahore, under s. 18-A of the Indian Income-tax Act, 1922. For the assessment year 1947-48, the assessment was completed by the Pakistan Income-tax Officer on 2...
State of Uttar Pradesh Vs. Raja Yadvendra Dutt Dube [1965] INSC 304 (17 December 1965)

Judgement Date : 17 Dec 1965

Citation : 1965 Latest Caselaw 304 SC

Headnote :

The respondent-assessee had a gross agricultural income of more than Rs. 1 lakh in 1355 Fasli (July 1, 1947 to June 30, 1948). In response to a notice issued by the Assistant Collector under s. 15(3) of the U.P. Agricultural Income-tax Act, 1948, the assessee filled a return of his income and the sa...
State of Jammu & Kashmir & Ors Vs. Caltex India (Ltd.) [1965] INSC 305 (17 December 1965)

Judgement Date : 17 Nov 1965

Citation : 1965 Latest Caselaw 305 SC

Headnote :

Petrol and allied products were supplied by the respondent company from its depot in Punjab to the State Mechanized Farm at Nandpur in Jammu & Kashmir State under a contract with the Director-General of Supplies, Delhi. The sales were taxed under the Jammu & Kashmir Motor Spirit (Taxation of...
Kajori Lal Agarwal Vs. Union of India & Ors [1965] INSC 306 (17 December 1965)

Judgement Date : 17 Dec 1965

Citation : 1965 Latest Caselaw 306 SC

Headnote :

The appellant's lands were acquired under the provisions of the West Bengal Land (Requisition and ACquisition) Act, 1948. The Land Acquisition Officer made an award on 5th February 1951. The appellant accepted the compensation amount on 21st March 1951, under protest, and on 2nd February 1953, f...
Jagannath Misra Vs. State of Orissa [1965] INSC 307 (17 December 1965)

Judgement Date : 17 Dec 1965

Citation : 1965 Latest Caselaw 307 SC

Headnote :

The petitioner was detained by an order issued under r. 30(1)(b) of the Defense of India Rules. He challenged the detention order in a petition under Art. 32 of the Constitution mainly on the ground that the order enumerated six out of eight possible grounds of detention which showed that the det...
Download the LatestLaws.com Mobile App
 
 
Latestlaws Newsletter
 
 
Latestlaws Newsletter
 
 
 

LatestLaws.com presents: Lexidem Offline Internship Program, 2024

 

LatestLaws.com presents 'Lexidem Online Internship, 2024', Apply Now!

 
 
 
 

LatestLaws Guest Court Correspondent

LatestLaws Guest Court Correspondent Apply Now!
 

Publish Your Article

Campus Ambassador

Media Partner

Campus Buzz