Caselaw | Supreme Court Judgements of november 1965

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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The appellant-concern promoted two employees from grade A to grade B. One of these promotees M superseded one employee while the other D superseded six, A dispute was -raised by the respondents workmen on account of this supersession, and a reference was made to the industrial tribunal by the Govern...

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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

Punjab General Sales Tax Rules, 1949

Headnote :

The respondent firm was assessed to sales-tax in 1953 but the order was set aside by the Financial Commissioner, because, the authority who made the assessment had no jurisdiction to do so. Fresh proceedings we're then started for assessment, but the respondent firm was dissolved before the proc...

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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, after deducting depreciation for the year and an amount in respect of losses, assessed the income of the assessee for 1952-53 as nil. He then computed the dividend income at Rs. 2,01,130 and determined the total income at this figure and levied tax on it. The assessee had in...

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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 a multi-agency concern. The principal of one of the agencies terminated that agency and paid the respondent certain amounts. When the amounts were sought to be assessed to Income-tax, the respondent objected on the ground that the amounts represented only compensation received for...

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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 to incometax on its dividend income under s. 12 of the Income Tax Act. On reference the High Court held : "it cannot 'be suggested in this case that the assessee investment company had no business of any kind. It certainly had one but when i...

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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

Factories Act, 1948
Indian Electricity Act, 1910
Indian Electricity Act, 1910
Industrial Employment (Standing Orders) Act, 1946
Negotiable Instruments Act, 1881

Headnote :

The appellant company, which carried on the business of buying bulk electrical energy and distributing it to consumers, made an application under the Industrial Employment (Standing Orders) Act, 1946, to the Certifying Officer, Madras, for an amendment of two of its certified Standing-Orders relatin...

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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 concern had a rule in its packing and labelling department that if a woman employee got married her service would stand automatically terminated. The appellant union raised an industrial dispute on this question and it was referred to the Industrial Tribunal, Maharashtra. The Tribunal...

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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 matters in dispute between the management of a paints manufacturing company and their workmen, namely: (1) the are of retirement of the workmen and (ii) the introduction of a gratuity scheme for them, were referred to the Industrial Tribunal. Before the reference was made the workmen were entitl...

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Bhagwan Das Vs. the State of Punjab [1965] INSC 240 (4 November 1965)

Judgement Date : 04 Nov 1965

Citation : 1965 Latest Caselaw 240 SC

Constitution of India
Punjab Security of Land Tenures Act, 1953
Punjab Security of Land Tenures Act, 1953
Punjab Security of Land Tenures Rules, 1956
Punjab Security of Land Tenures Rules, 1956

Headnote :

The appellant was a displaced person from West Pakistan. In 1949 he was allotted 42 standard acres and 11 units of land which were later consolidated. In 1958 claiming to be a small holder he made an application under s. 14-A(1) of the Punjab Security of Land Tenures Act 1953 before the Assistant Co...

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Lakhmi Chand Khemani Vs. Smt. Kauran Devi [1965] INSC 241 (5 November 1965)

Judgement Date : 05 Nov 1965

Citation : 1965 Latest Caselaw 241 SC

Delhi and Ajmer Rent Control Act, 1952
Delhi Rent Control Act, 1958
Delhi Rent Control Act, 1958
Slum Areas (Improvement and Clearance) Act, 1956
Slum Areas (Improvement and Clearance) Act, 1956
Slum Areas (Improvement And Clearance) Act, 1956

Headnote :

The appellant was the tenant of a building in Delhi of which M was the owner. M filed a suit and secured a decree for the ejectment of the appellant. While an appeal from that decree which was dismissed was pending the Slum Areas (Improvement and Clearance) Act, 1956 came into force in Delhi and was...

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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 Treasurer of a Bank in respect of certain of its branches, sub-agencies and pay offices. In the previous year corresponding to the assessment year 1950-51, he suffered a loss in performing his duties as Treasurer. But the Income tax Officer, in assessing the responden...

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Mahadeo Vs. Babu Udai Pratap Singh & Ors [1965] INSC 243 (10 November 1965)

Judgement Date : 10 Nov 1965

Citation : 1965 Latest Caselaw 243 SC

Conduct of Elections Rules, 1961

Headnote :

At the general elections for a seat in the U.P. Legislative Assembly, the appellant was declared elected. The name of the 1st respondent who was a defeated candidate,, was inaccurately printed in the ballot papers issued as "Udai Bhan Pratap Singh" though his symbol was correctly shown....

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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

Code of Civil Procedure, 1908 (CPC)
Section 106. TPA, Duration of certain leases in absence of written contract or local usage.

Headnote :

The appellants sued the-respondents-their tenants for ejectment from their shop. They had applied to the District Magistrate for the requisite permission to institute the suit under s. 3(1) of the U.P. (Temporary) Control of Rent and Eviction Act. When the permission was refused they moved the Commi...

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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 :

By the Taxation Laws (Extension to Merged States and Amendment) Act of 1949 the Income-tax Act. 1922 was applied to the territories of the former Indian States which were merged with the former British Indian Provinces under the States Merger (Governors' Provinces) Order. 1949. By such applicati...

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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, by an order of the District Magistrate and the necessary formalities were gone through. He filed a petition under Art. 32 and contended : (1) The order of the District Magistrate was mala fide as he had not applied his mi...

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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 firm carrying on the business of manufacturing lime from lime-stone. By an indenture dated March 4, 1949, it was granted by the Government of Rajasthan the right to excavate limestone in a certain area, subject to certain conditions. The lease expired on July 14, 1952....

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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 with its head office at Nagpur. The business of the head office was to look after the sale of coal extracted from the collieries. An employee of the company working in the head office made applications under s. 16 of the Central Provinces and Berar Industrial Dispu...

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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 on the-basis of returns filed for the turnover of each relevant previous year. For the assessment year 1951-52, the appellant, purporting to make an election under r. 39(1) of the U.P. Sales Tax Rules, filed returns of...

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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, 1957 was brought into force with effect from April 1, 1958. The respondents executors under the will of M--were served a notice under s. 13(2)of the Act requiring them to furnish a return in respect of the expenditure incurred by M between April 1, 1957 and August 1957 the d...

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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 guardians of the two minor .sons after the death of their father and mother, by an order of the Civil Court. Prior to his death the income of the father's business was assessed as an individual. The guardians filed a return on behalf of the minors in the status...

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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

Factories Act, 1948
Industrial Disputes Act, 1947
Minimum Wages (Central) Rules, 1950

Headnote :

The respondent had under its control several docks. The trustees Of the respondent introduced a two shift system of work and that resulted in the crew working in some docks getting 4 hours of overtime in some docks 3 hours of overtime and in others 2 hours of overtime only. In the last category the...

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Eramma Vs. Verrupanna & Ors [1965] INSC 253 (18 November 1965)

Judgement Date : 18 Nov 1965

Citation : 1965 Latest Caselaw 253 SC

Hindu Succession Act, 1956

Headnote :

On the death of the last male holder of the properties in dispute his two step mothers got possession of the properties. Claiming to be his nearest heirs, respondents 1 and 2 filed a suit for recovery of posses-%ion of the properties. After the High Court had, in appeal, passed a decree in their fav...

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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 carried on the business of manufacturing textile goods at Indore and had offices at Indore and Bombay. During its account years 1942 to 1947 it supplied goods to the Indian Stores Department, Government of India. The purchase orders were placed by the latter with the appellant...

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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 assessed to tax under the Indian Income-tax Art 1918 in respect of its business, inter alia, in timber. In 1934 there was dissolution of the family and five of its members entered into a partnership to carry on the business. Ibis firm was dissolved on March 31, 1939 and...

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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

Industrial Disputes Act, 1947

Headnote :

The State of Bombay by a notification under the Bombay Relief Undertakings (Special Provisions) Act 1958 declared a Mill a 'relief undertaking' and exempted it from the applicability of s. 16 of the C.P. and Berar Industrial Dispute& Settlement-Act, 1947. During the period the exemption...

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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 was a banking company. During the accounting year for the assessment year 1956-57 the Bank received a certain sum towards interest in respect of tax free securities, and claimed rebate for the whole amount under the notification issued by the Central Government in exercise of its powe...

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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 manufacturer of cotton Textiles, purchased unginned cotton and paid purchase tax thereon. The cotton was ginned and pressed by the respondent, the ginned cotton was used in the manufacture of cotton textile while the cotton seeds were sold by it. The respondent claimed refund of...

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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

Indian Contract Act, 1872
Section 25. Agreement without consideration, void, unless it is in writing and registered or is a promise to compensate for something done or is a promise to pay a debt barred by limitation law
Wealth Tax Act, 1957

Headnote :

In the profit and loss account of the appellant company for the accounting year ending 31st March 1957, a certain sum of money was shown as the amount of dividend proposed to be distributed for that year; and its balance-sheet as on that date showed the value of its fixed assets and another sum as a...

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Gurucharan Das Chadha Vs. State of Rajasthan [1965] INSC 260 (24 November 1965)

Judgement Date : 24 Nov 1965

Citation : 1965 Latest Caselaw 260 SC

CrPC Section 337. Procedure Where lunatic prisoner is reported capable of making his defence
Indian Penal Code, 1860 (IPC)

Headnote :

The petitioner was a member of an All India Service serving in the State of Rajasthan. The State Government ordered his trail before the Special Judge of Bharatpur under s. 120B/161 of the Indian Penal Code and s. 5(1) (a) (d) and s. 5(2) of the Prevention of Corruption Act. He moved the Supreme Cou...

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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 to tax in the assessment years 1948-49, to 1953-54, in respect of its profits, and was allowed rebate on the undistributed profits. It was resolved to voluntarily wind up the company with effect from October 1, 1957. The liquidator, during the years 1957 to 1959 di...

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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

Code of Civil Procedure, 1908 (CPC)

Headnote :

The assessee company carried on the business of supplying electricity to various cities under licences from the Government. All the licences, except one for the supply of electricity to the city of Lahore, were terminated or disposed of by 1942. Soon after that, the Provincial Government acquired th...

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Thakur Ram Vs. the State of Bihar [1965] INSC 263 (26 November 1965)

Judgement Date : 26 Nov 1965

Citation : 1965 Latest Caselaw 263 SC

CrPC Section 236. Previous conviction
CrPC Section 437. When bail may be taken in case of non-bailable offence
Indian Penal Code, 1860 (IPC)
IPC Section 387. Putting person in fear of death or of grievous hurt, in order to commit extortion
IPC Section 392. Punishment for robbery
Section 366. Kidnapping, abducting or inducing woman to compel her marriage, etc.

Headnote :

The accused were charged under s. 392, Indian Penal Code in the Court of a Magistrate. The prosecution failed in its attempt to have the procedure under Ch. XVIII, Code of Criminal Procedure adopted. After 15 months, the prosecution made an application to the Magistrate to frame a charge under s. 38...

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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

CrPC Section 417. Power to appoint place of imprisonment
Prevention of Food Adulteration Act, 1954
Prevention Of Food Adulteration Act, 1954

Headnote :

Samples of a certain brand of tinned condensed milk were taken from the appellants' shop by the Food Inspector. The Public Analyst found the fat content of the condensed milk below standard. When prosecuted under s. 16(1) (a) (i) of the Prevention of Food Adulteration Act, 1954 the appellants to...

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Edwingson Bareh Vs. State of Assam & Ors [1965] INSC 265 (29 November 1965)

Judgement Date : 29 Nov 1965

Citation : 1965 Latest Caselaw 265 SC

Code of Civil Procedure, 1908 (CPC)
Constitution of India

Headnote :

On 26th January 1950, the United Khasi-Jaintia Hills District was formed as one of the Tribal Areas of Assam. The area along with other Tribal Areas mentioned in Parts A and B of the Table appended to paragraph 20 of the Sixth Schedule to the Constitution, are governed by the provisions prescribe...

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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, constituted by the assessees who were closely related, transferred assets to a Corporation carrying on money-lending business in the Federated Malaya States. In consideration of the assets so transferred the Corporation allotted shares to the partners of the firm.. The Incometax Officer asse...

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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 common ground that the conception of the child must have taken' place sometime in March 1952. For the assessment year 1953-54 (accounting year April 1, 1952 to March 31. 1953) the assessee claimed that certain inco...

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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 head of a joint Hindu family owned a re-rolling mill at which scrap iron locally purchased, and iron plate-, imported from outside, were converted into bars, flats and plates in the Mills and thereafter sold in the market. The sales tax authorities held that iron bars, flats and pl...

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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 with their registered office at Madras. The Company carried on the business of financing purchases of motor vehicles on the security of those vehicles. A customer desirous of purchasing a motor vehicle but unable to pay the price to the dealer would make part pa...

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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

CrPC Section 3. Construction of references
CrPC Section 32. Mode of conferring powers
Indian Penal Code, 1860 (IPC)
IPC Section 392. Punishment for robbery

Headnote :

The appellant was tried by the Magistrate of the First Class for offences under ss. 170, 342 and 392 of the Indian Penal Code and was acquitted. On appeal, the High Court set aside the acquittal, and in respect of the offence under s. 392, sentenced him to 4 years R.I. In his appeal to this Court...

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