Friday, 24, Apr, 2026
 
 
 
Expand O P Jindal Global University
 
  
  
 
 
 
Management of Brooke Bond India (P) Ltd. Vs. Workmen [1965] INSC 232 (1 November 1965)

Judgement Date : 01 Nov 1965

Citation : 1965 Latest Caselaw 232 SC

Headnote :

The appellant-concern promoted two employees from grade A to grade B. One of the promotees, M, superseded one employee, while the other, D, superseded six. This led to a dispute raised by the respondents\' workmen regarding the supersession, prompting the Government of Mysore to refer the matter to...
State of Punjab Vs. M/S. Jullunder Vegetables Syndicate [1965] INSC 233 (1 November 1965)

Judgement Date : 01 Nov 1965

Citation : 1965 Latest Caselaw 233 SC

Headnote :

The respondent firm was assessed for sales tax in 1953, but the Financial Commissioner annulled the order because the assessing authority lacked jurisdiction. New assessment proceedings were initiated, but the respondent firm was dissolved before these proceedings could commence. Nevertheless, the S...
Commissioner of Income Tax, Calcutta Vs. Jaipuria China Clay Mines (P) Ltd. [1965] INSC 234 (1 November 1965)

Judgement Date : 01 Nov 1965

Citation : 1965 Latest Caselaw 234 SC

Headnote :

The Income Tax Officer assessed the income of the assessee for the year 1952-53 as nil after accounting for depreciation and losses. He calculated the dividend income to be Rs. 2,01,130 and based the total income on this amount, imposing tax accordingly. The assessee argued that it had unabsorbed de...
Commissioner of Income Tax, Madras Vs. Messrs. Best & Co [1965] INSC 235 (2 November 1965)

Judgement Date : 02 Nov 1965

Citation : 1965 Latest Caselaw 235 SC

Headnote :

The respondent was involved in a multi-agency arrangement. The head of one of the agencies decided to terminate that agency and compensated the respondent with certain payments. When these payments were assessed for Income-tax, the respondent contested this, arguing that the amounts were merely comp...
Bengal & Assam Investors Ltd Vs. Commissioner of Income Tax, West Bengal [1965] INSC 236 (2 November 1965)

Judgement Date : 02 Nov 1965

Citation : 1965 Latest Caselaw 236 SC

Headnote :

The assessee, an investment company, was assessed for income tax on its dividend income under section 12 of the Income Tax Act. Upon review, the High Court stated: \"It cannot be argued that the assessee investment company had no business activities. It certainly engaged in business; however, since...
Salem Erode Electricity Distribution Company Ltd. Vs. Salem Erode Electricity Distribution Co. Ltd. [1965] INSC 237 (3 November 1965)

Judgement Date : 03 Nov 1965

Citation : 1965 Latest Caselaw 237 SC

Headnote :

The appellant company, engaged in purchasing bulk electrical energy and distributing it to consumers, submitted a request to the Certifying Officer in Madras for amendments to two of its certified Standing Orders concerning holidays and leave, as per the Industrial Employment (Standing Orders) Act,...
Bombay Labour Union Representing the Workmen of Messrs Vs. Messrs International Franchises Pvt. Ltd. [1965] INSC 238 (3 November 1965)

Judgement Date : 03 Nov 1965

Citation : 1965 Latest Caselaw 238 SC

Headnote :

The respondent had a policy in its packing and labeling department stating that if a female employee got married, her employment would automatically be terminated. The appellant union contested this policy, leading to an industrial dispute that was referred to the Industrial Tribunal in Maharashtra....
M/S. British Paints (India) Ltd. Vs. Its Workmen [1965] INSC 239 (4 November 1965)

Judgement Date : 04 Nov 1965

Citation : 1965 Latest Caselaw 239 SC

Headnote :

Two issues were contested between the management of a paint manufacturing company and their employees: (1) the retirement age for the workers and (2) the establishment of a gratuity scheme. These matters were brought before the Industrial Tribunal. Prior to this, workers could continue working as lo...
Bhagwan Das Vs. the State of Punjab [1965] INSC 240 (4 November 1965)

Judgement Date : 04 Nov 1965

Citation : 1965 Latest Caselaw 240 SC

Headnote :

The appellant was a displaced individual from West Pakistan. In 1949, he was allocated 42 standard acres and 11 units of land, which were later consolidated. In 1958, claiming to be a small landholder, he submitted an application under section 14-A(1) of the Punjab Security of Land Tenures Act 1953...
Lakhmi Chand Khemani Vs. Smt. Kauran Devi [1965] INSC 241 (5 November 1965)

Judgement Date : 05 Nov 1965

Citation : 1965 Latest Caselaw 241 SC

Headnote :

The appellant was a tenant in a building in Delhi owned by M. M initiated legal proceedings and obtained a decree for the appellant\'s eviction. While the appellant\'s appeal against this decree was pending and had been dismissed, the Slum Areas (Improvement and Clearance) Act, 1956 came into effect...
Commissioner of Income-Tax, Uttar Pradesh Vs. Manmohandas [1965] INSC 242 (5 November 1965)

Judgement Date : 05 Nov 1965

Citation : 1965 Latest Caselaw 242 SC

Headnote :

The respondent was appointed as the Treasurer of a Bank, overseeing certain branches, sub-agencies, and pay offices.In the previous year, corresponding to the assessment year 1950-51, he incurred a loss while fulfilling his responsibilities as Treasurer. However, the Income Tax Officer, in assessing...
Mahadeo Vs. Babu Udai Pratap Singh & Ors [1965] INSC 243 (10 November 1965)

Judgement Date : 10 Nov 1965

Citation : 1965 Latest Caselaw 243 SC

Headnote :

During the general elections for a seat in the U.P. Legislative Assembly, the appellant was declared the winner. However, the name of the 1st respondent, a candidate who lost, was incorrectly printed on the ballot papers as \"Udai Bhan Pratap Singh,\" even though his symbol was displayed correctly.T...
Lala Ram Swarup & Ors Vs. Shikar Chand & ANR [1965] INSC 244 (10 November 1965)

Judgement Date : 10 Nov 1965

Citation : 1965 Latest Caselaw 244 SC

Headnote :

The appellants initiated a lawsuit against the respondents, their tenants, seeking eviction from their shop. They had sought permission from the District Magistrate to file the suit as required by section 3(1) of the U.P. (Temporary) Control of Rent and Eviction Act. After their request was denied,...
Russa H. Mehta Trust, Bombay Vs. Commissioner of Income-Tax, Bombay City [1965] INSC 245 (12 November 1965)

Judgement Date : 12 Nov 1965

Citation : 1965 Latest Caselaw 245 SC

Headnote :

The Taxation Laws (Extension to Merged States and Amendment) Act of 1949 extended the Income-tax Act of 1922 to the territories of the former Indian States that merged with the British Indian Provinces under the States Merger (Governors\' Provinces) Order of 1949. As a result, any income received, a...
Durgadas Shirali Vs. Union of India & Ors [1965] INSC 246 (12 November 1965)

Judgement Date : 12 Nov 1965

Citation : 1965 Latest Caselaw 246 SC

Headnote :

The petitioner was detained under rule 30 of the Defence of India Rules 1962, following an order from the District Magistrate, and all necessary procedures were followed. He subsequently filed a petition under Article 32, arguing: (1) The District Magistrate\'s order was made in bad faith, as he fai...
M/S. Gotan Lime Syndicate Vs. Commissioner of Income-Tax, Delhi And Rajasthan [1965] INSC 247 (15 November 1965)

Judgement Date : 15 Nov 1965

Citation : 1965 Latest Caselaw 247 SC

Headnote :

The appellant was a registered company engaged in the production of lime from limestone. On March 4, 1949, the Government of Rajasthan granted it the right to mine limestone in a specified area, subject to certain conditions. This lease expired on July 14, 1952, but the Government extended it period...
The Ballarpur Collieries Co. Vs. State Industrial Court, Nagpur & Ors [1965] INSC 248 (15 November 1965)

Judgement Date : 15 Nov 1965

Citation : 1965 Latest Caselaw 248 SC

Headnote :

The appellant was a mining company based in Nagpur, responsible for overseeing the sale of coal extracted from its collieries. An employee from the head office submitted applications under section 16 of the Central Provinces and Berar Industrial Disputes Settlement Act, 1947, to the Assistant Commis...
Modi Sugar Mills Ltd. Vs. Commissioner of Sales Tax, U.P., Lucknow [1965] INSC 249 (16 November 1965)

Judgement Date : 16 Nov 1965

Citation : 1965 Latest Caselaw 249 SC

Headnote :

For the assessment years 1948-49, 1949-50, and 1950-51, the appellant was assessed based on the returns submitted for the turnover of each respective previous year. However, for the assessment year 1951-52, the appellant attempted to elect under rule 39(1) of the U.P. Sales Tax Rules by filing retur...
J. N. Sharma Vs. H.H. Vijayakuverba Maharani of Morvi & Ors [1965] INSC 250 (17 November 1965)

Judgement Date : 17 Nov 1965

Citation : 1965 Latest Caselaw 250 SC

Headnote :

The Expenditure Tax Act of 1957 came into effect on April 1, 1958. The executors of M\'s will received a notice under section 13(2) of the Act, requiring them to submit a return for the expenditures incurred by M from April 1, 1957, until his death in August 1957. The executors contended that the Ac...
Commissioner of Income-Tax, Assam Vs. Nandlal Aggarwal & ANR [1965] INSC 251 (17 November 1965)

Judgement Date : 17 Nov 1965

Citation : 1965 Latest Caselaw 251 SC

Headnote :

The two respondents were appointed as guardians for the two minor sons following the death of their parents, as per a Civil Court order. Before his passing, the father\'s business income was assessed as that of an individual. The guardians submitted a tax return on behalf of the minors, categorizing...
Workmen of Bombay Port Trust Vs. the Trust of the Port of Bombay [1965] INSC 252 (18 November 1965)

Judgement Date : 18 Nov 1965

Citation : 1965 Latest Caselaw 252 SC

Headnote :

The respondent managed several docks and implemented a two-shift work system. This led to varying amounts of overtime for the crew across different docks: some worked 4 hours of overtime, others 3 hours, and some only 2 hours. In the case of the latter, the 12-hour shift was divided into 8 hours of...
Eramma Vs. Verrupanna & Ors [1965] INSC 253 (18 November 1965)

Judgement Date : 18 Nov 1965

Citation : 1965 Latest Caselaw 253 SC

Headnote :

Upon the death of the last male owner of the disputed properties, his two stepmothers took possession of them. Claiming to be the closest heirs, respondents 1 and 2 initiated a lawsuit to recover possession of the properties. After the High Court ruled in their favor on appeal, the Hindu Succession...
Indore Malwa United Mills Vs. Commissioner of Income-Tax, (Central) Bombay [1965] INSC 254 (19 November 1965)

Judgement Date : 19 Nov 1965

Citation : 1965 Latest Caselaw 254 SC

Headnote :

The appellant company was engaged in manufacturing textile products in Indore and maintained offices in both Indore and Bombay. Between the years 1942 and 1947, it provided goods to the Indian Stores Department of the Government of India. Purchase orders were issued by the Government to the appellan...
Commissioner of Income-Tax, Punjab, Patiala Vs. R. B. Jodha Mal Kuthiala [1965] INSC 255 (19 November 1965)

Judgement Date : 19 Nov 1965

Citation : 1965 Latest Caselaw 255 SC

Headnote :

A Hindu undivided family was taxed under the Indian Income-tax Act of 1918 for its timber business. In 1934, the family was dissolved, and five members formed a partnership to continue the business. This partnership was dissolved on March 31, 1939, with accounts settled up to that date.The timber bu...
Jahiruddin Vs. K.D. Ratmi, Factory Manager, the Model Mills Nagpur Ltd. [1965] INSC 256 (22 November 1965)

Judgement Date : 22 Nov 1965

Citation : 1965 Latest Caselaw 256 SC

Headnote :

The State of Bombay, through a notification under the Bombay Relief Undertakings (Special Provisions) Act of 1958, designated a Mill as a \'relief undertaking\' and exempted it from the provisions of section 16 of the C.P. and Berar Industrial Dispute Settlement Act of 1947. During the period of thi...
Commissioner of Income-Tax, Kerala Vs. South Indian Bank Ltd. Trichur [1965] INSC 257 (23 November 1965)

Judgement Date : 23 Nov 1965

Citation : 1965 Latest Caselaw 257 SC

Headnote :

The respondent in this case was a banking institution. For the accounting year corresponding to the assessment year 1956-57, the Bank received a specific amount as interest from tax-exempt securities and sought a rebate for the entire sum based on a notification issued by the Central Government unde...
State of Gujarat Vs. M/S. Ananta Mills Ltd. [1965] INSC 258 (23 November 1965)

Judgement Date : 23 Nov 1965

Citation : 1965 Latest Caselaw 258 SC

Headnote :

The respondent, a cotton textile manufacturer, acquired unginned cotton and paid the corresponding purchase tax.After ginning and pressing the cotton, the respondent utilized the ginned cotton in the production of cotton textiles, while selling the cotton seeds. The respondent sought a refund of the...
Kesoram Industries & Cotton Mills Ltd. Vs. Commissioner of Wealth Tax, (Central) Calcutta [1965] INSC 259 (24 November 1965)

Judgement Date : 24 Nov 1965

Citation : 1965 Latest Caselaw 259 SC

Headnote :

In the profit and loss statement of the appellant company for the fiscal year ending March 31, 1957, a specific amount was recorded as the proposed dividend for that year. Additionally, the balance sheet as of that date reflected the value of its fixed assets and a separate amount set aside for tax...
Gurucharan Das Chadha Vs. State of Rajasthan [1965] INSC 260 (24 November 1965)

Judgement Date : 24 Nov 1965

Citation : 1965 Latest Caselaw 260 SC

Headnote :

The petitioner, a member of an All India Service in Rajasthan, faced trial ordered by the State Government before the Special Judge of Bharatpur under sections 120B/161 of the Indian Penal Code and sections 5(1)(a)(d) and 5(2) of the Prevention of Corruption Act. He approached the Supreme Court unde...
Hari Prasad Jayantilal & Co. Ltd. Vs. Income-Tax Officer, Special Investigation Circle-B [1965] INSC 261 (25 November 1965)

Judgement Date : 25 Nov 1965

Citation : 1965 Latest Caselaw 261 SC

Headnote :

The appellant company was assessed for tax during the assessment years 1948-49 to 1953-54 concerning its profits and was granted a rebate on the undistributed profits. It was decided to voluntarily wind up the company effective October 1, 1957. Between 1957 and 1959, the liquidator distributed the a...
The Commissioner of Income Tax, Punjab Vs. the Lahore Electric Supply Co. [1965] INSC 262 (25 November 1965)

Judgement Date : 25 Nov 1965

Citation : 1965 Latest Caselaw 262 SC

Headnote :

The assessee company was engaged in supplying electricity to various cities under government licenses. By 1942, all licenses had been terminated or disposed of, except for one concerning the supply of electricity to Lahore. Shortly thereafter, the Provincial Government took over the company\'s opera...
Thakur Ram Vs. the State of Bihar [1965] INSC 263 (26 November 1965)

Judgement Date : 26 Nov 1965

Citation : 1965 Latest Caselaw 263 SC

Headnote :

The defendants were charged under Section 392 of the Indian Penal Code in a Magistrate\'s Court. The prosecution\'s effort to implement the procedures outlined in Chapter XVIII of the Code of Criminal Procedure was unsuccessful. After a delay of 15 months, the prosecution requested the Magistrate to...
M/S. Baburally Sardar & ANR Vs. Corporation of Calcutta [1965] INSC 264 (29 November 1965)

Judgement Date : 29 Nov 1965

Citation : 1965 Latest Caselaw 264 SC

Headnote :

Samples of a specific brand of tinned condensed milk were collected from the appellants\' store by the Food Inspector. The Public Analyst determined that the fat content of the condensed milk was below the required standard. When prosecuted under section 16(1)(a)(i) of the Prevention of Food Adulter...
Edwingson Bareh Vs. State of Assam & Ors [1965] INSC 265 (29 November 1965)

Judgement Date : 29 Nov 1965

Citation : 1965 Latest Caselaw 265 SC

Headnote :

On January 26, 1950, the United Khasi-Jaintia Hills District was established as one of the Tribal Areas of Assam.This region, along with other Tribal Areas listed in Parts A and B of the Table attached to paragraph 20 of the Sixth Schedule of the Constitution, is governed by the provisions outlined...
M.C.T.M. Chidambaram Chettiar Vs. Commissioner of Income-Tax, Madras [1965] INSC 266 (29 November 1965)

Judgement Date : 29 Nov 1965

Citation : 1965 Latest Caselaw 266 SC

Headnote :

A firm, made up of closely related assessees, transferred assets to a Corporation engaged in money-lending in the Federated Malaya States. In exchange for the transferred assets, the Corporation issued shares to the firm\'s partners. The Income Tax Officer assessed the partners separately under sect...
T. S. Srinivasan Vs. Commissioner of Income Tax, Madras [1965] INSC 267 (29 November 1965)

Judgement Date : 29 Nov 1965

Citation : 1965 Latest Caselaw 267 SC

Headnote :

A son was born to the assessee, a Hindu, on December 11, 1952, and it was agreed that the conception of the child likely occurred in March 1952.For the assessment year 1953-54 (covering the accounting period from April 1, 1952, to March 31, 1953), the assessee argued that certain income he received...
The State of Madhya Bharat Vs. Hiralalji [1965] INSC 268 (29 November 1965)

Judgement Date : 29 Nov 1965

Citation : 1965 Latest Caselaw 268 SC

Headnote :

The respondent, as the head of a joint Hindu family, operated a re-rolling mill where locally sourced scrap iron and imported iron plates were transformed into bars, flats, and plates, which were then sold in the market. The sales tax authorities determined that the iron bars, flats, and plates sold...
Sundaram Finance Ltd. Vs. State of Kerala & ANR [1965] INSC 269 (30 November 1965)

Judgement Date : 30 Nov 1965

Citation : 1965 Latest Caselaw 269 SC

Headnote :

The appellants were a limited company based in Madras, engaged in financing the purchase of motor vehicles using the vehicles as collateral. When a customer wanted to buy a vehicle but could not afford the full price, they would make a partial payment to the dealer and then seek a loan from the appe...
Jagat Bahadur Singh Vs. State of Madhya Pradesh [1965] INSC 270 (30 November 1965)

Judgement Date : 30 Nov 1965

Citation : 1965 Latest Caselaw 270 SC

Headnote :

The appellant was tried by a First Class Magistrate for violations of sections 170, 342, and 392 of the Indian Penal Code and was found not guilty. However, upon appeal, the High Court overturned the acquittal and sentenced him to 4 years of rigorous imprisonment for the offence under section 392.In...
Download the LatestLaws.com Mobile App
 
 
Latestlaws Newsletter
 

Publish Your Article

 

Campus Ambassador

 

Media Partner

 

Campus Buzz

 

LatestLaws Guest Court Correspondent

LatestLaws Guest Court Correspondent Apply Now!
 

LatestLaws.com presents: Lexidem Offline Internship Program, 2026

 

LatestLaws.com presents 'Lexidem Online Internship, 2026', Apply Now!

 
 

LatestLaws Partner Event : IDRC

 

LatestLaws Partner Event : IJJ

 
 
Latestlaws Newsletter