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

Judgement Date : 15 Apr 1965

Citation : 1965 Latest Caselaw 104 SC

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

Judgement Date : 15 Apr 1965

Citation : 1965 Latest Caselaw 105 SC

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

Judgement Date : 15 Apr 1965

Citation : 1965 Latest Caselaw 106 SC

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...
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...
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...
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...
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

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...
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...
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

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...
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

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...
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

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

Judgement Date : 20 Apr 1965

Citation : 1965 Latest Caselaw 115 SC

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

Judgement Date : 20 Apr 1965

Citation : 1965 Latest Caselaw 116 SC

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

Judgement Date : 21 Apr 1965

Citation : 1965 Latest Caselaw 117 SC

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...
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

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...
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

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

Judgement Date : 23 Apr 1965

Citation : 1965 Latest Caselaw 120 SC

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...
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

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

Judgement Date : 25 Apr 1965

Citation : 1965 Latest Caselaw 122 SC

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

Judgement Date : 26 Apr 1965

Citation : 1965 Latest Caselaw 123 SC

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

Judgement Date : 27 Apr 1965

Citation : 1965 Latest Caselaw 124 SC

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...
Aghnoo Nagesia Vs. State of Bihar [1965] INSC 125 (4 May 1965)

Judgement Date : 04 May 1965

Citation : 1965 Latest Caselaw 125 SC

Headnote :

The appellant faced trial for murder, with the main evidence against him being a first information report that included a complete confession of the crime. The trial court convicted the appellant under section 302 of the Indian Penal Code, and this conviction was upheld by the High Court. Subsequent...
Mohd. Mahmood & ANR Vs. Tikam Das & ANR [1965] INSC 126 (4 May 1965)

Judgement Date : 04 May 1965

Citation : 1965 Latest Caselaw 126 SC

Headnote :

Respondent No. 1, the landlord of the disputed accommodation, secured an ejectment decree against respondent No. 2, his tenant. The appellants, who were sub-tenants of respondent No. 2, issued a notice to the landlord under section 15(2) of the Madhya Pradesh Accommodation Control Order, 1961, and s...
Lekhraj Satramdas, Lalvani Vs. Deputy Custodlan-Cum-Managing Officer & Ors [1965] INSC 127 (4 May 1965)

Judgement Date : 04 May 1965

Citation : 1965 Latest Caselaw 127 SC

Headnote :

The appellant was appointed as the Manager of two evacuee shops that were under the Custodian of Evacuee Property. This appointment occurred in 1952 in accordance with section 10(2)(b) of the Administration of Evacuee Property Act, 1950. In 1956, the appellant received a letter (Ex. p.8) from the Cu...
Kumar Harish Chandra Singh Das & Ors Vs. Bansidhar Mohanty & Ors [1965] INSC 128 (5 May 1965)

Judgement Date : 05 May 1965

Citation : 1965 Latest Caselaw 128 SC

Headnote :

The first respondent provided a loan to the appellant and secured it with a mortgage deed in the name of the second respondent. The first respondent was also one of the two witnesses who attested the deed. When the appellant failed to repay the loan, the first respondent filed a lawsuit, which was s...
Bhimaji Shanker Kulkarni Vs. Dundappa Vithappa Udapudi & ANR [1965] INSC 129 (5 May 1965)

Judgement Date : 05 May 1965

Citation : 1965 Latest Caselaw 129 SC

Headnote :

The plaintiff-appellant filed a lawsuit in civil court seeking possession of certain properties following the redemption of a mortgage and the accounting of funds, claiming that defendant No. 1 was a usufructuary mortgagee as per a mortgage deed. The defendants contended that the transaction was act...
Rajeswar Prosad Misra Vs. State of West Bengal & ANR [1965] INSC 130 (6 May 1965)

Judgement Date : 06 May 1965

Citation : 1965 Latest Caselaw 130 SC

Headnote :

The appellant faced prosecution for offenses under section 408 of the Indian Penal Code, accused of misappropriating certain funds. He defended himself by stating that he had deposited the money with his employer\'s cashier and requested the production of specific documents at trial to substantiate...
Chidambaraiyer & Ors Vs. P. S. Renga Iyer & Ors [1965] INSC 131 (6 May 1965)

Judgement Date : 06 May 1965

Citation : 1965 Latest Caselaw 131 SC

Headnote :

The appellants\' predecessors-in-interest executed a registered mortgage deed (Ex.A-1) in 1930 in favor of the respondent family for Rs. 31,000. This was a usufructuary mortgage that could be redeemed after 60 years. The mortgagors subsequently filed a petition under sections 9A and 19A of the Madra...
Bhanwar Lal & ANR Vs. Regional Settlement Commissioner, Jaipur, Cum-Custodian [1965] INSC 132 (6 May 1965)

Judgement Date : 06 May 1965

Citation : 1965 Latest Caselaw 132 SC

Headnote :

The appellants\' predecessors were listed as mortgagees in the village records for a property owned by individuals who later moved to Pakistan.The Custodian of Evacuee Property issued a notice under section 7(1) of the Administration of Evacuee Property Act, 1950 to these individuals and the appella...
Sachdanand Prasad Vs. Babu Sheo Prasad Singh [1965] INSC 133 (6 May 1965)

Judgement Date : 06 May 1965

Citation : 1965 Latest Caselaw 133 SC

Headnote :

The appellants\' ancestors established usufructuary mortgages in favor of the respondent, with the mortgaged property being part of a larger estate. The mortgagee agreed to pay a portion of the total rent for the entire estate, while the mortgagors were responsible for the remaining rent. However, t...
M/S. A. C. Estates Vs. M/S. Serajuddin & Co. & ANR [1965] INSC 134 (7 May 1965)

Judgement Date : 07 May 1965

Citation : 1965 Latest Caselaw 134 SC

Headnote :

The appellant, who owns certain premises in Calcutta, leased them out, and the respondent became a subtenant through the tenant in June 1954. In July 1954, the appellant sent a notice to the tenant terminating the tenancy effective at the end of August 1954. Subsequently, in September 1954, the appe...
Mahant Kaushalya Das Vs. State of Madras [1965] INSC 135 (7 May 1965)

Judgement Date : 07 May 1965

Citation : 1965 Latest Caselaw 135 SC

Headnote :

The appellant was apprehended by the police and promptly brought before the Presidency Magistrate in Madras, facing charges under section 4(1)(A) of the Madras Prohibition Act for allegedly possessing a quantity of Ganja hidden in a wooden box on his property without a permit. The appellant entered...
Commissioner of Income-Tax, Bombay & ANR Vs. Ishwarlal Bhagwandas & Ors [1965] INSC 137 (7 May 1965)

Judgement Date : 07 May 1965

Citation : 1965 Latest Caselaw 137 SC

Headnote :

The respondents submitted their income estimates for the assessment years 1948 and 1948-49 under section 18A(2) of the Income-tax Act, 1922, and made advance tax payments. On March 31, 1953, a regular assessment was conducted, but the Income-tax Officer failed to impose penal interest as mandated by...
Sadhu Singh Vs. Delhi Administration [1965] Insc 138 (1 June 1965)

Judgement Date : 01 Jun 1965

Citation : 1965 Latest Caselaw 138 SC

Headnote :

The petitioner was detained following a detention order issued by the District Magistrate of Delhi under rule 30(1) of the Defence of India Rules, 1962, on September 5, 1964.This order was subsequently confirmed by the Administrator under rule 30A6(b) on the same day. Within six months, specifically...
Matukdhari Singh & Ors Vs. Janardan Prasad [1965] INSC 139 (20 July 1965)

Judgement Date : 20 Jul 1965

Citation : 1965 Latest Caselaw 139 SC

Headnote :

The appellants faced trial based on a complaint from the respondent before an Honorary Magistrate for offenses under sections 420, 468, 406, and 465/471 of the Indian Penal Code, but were acquitted. The Magistrate denied the complainant\'s request to frame a charge under section 467 of the Indian Pe...
Joint Chief Controller of Imports and Exports, Madras Vs. M/S. Aminchand Mutha [1965] INSC 140 (21 July 1965)

Judgement Date : 21 Jul 1965

Citation : 1965 Latest Caselaw 140 SC

Headnote :

According to Section 3 of the Imports and Exports (Control) Act of 1947, the Central Government was empowered to issue an Order in the Gazette to prohibit, restrict, or control the import of goods into India. Acting on this authority, the Central Government released the Imports (Control) Order, whic...
M. G. Abrol Vs. M/S. Shantilal Chhotalal & Co [1965] INSC 141 (27 July 1965)

Judgement Date : 27 Jul 1965

Citation : 1965 Latest Caselaw 141 SC

Headnote :

In accordance with the authority granted by section 3 of the Import and Export (Control) Act of 1947, the Central Government enacted the Exports (Control) Order of 1954, which stipulates that no individual may export goods listed in Schedule I without a license issued by the Central Government or an...
Raja Bhanupratap Singh Vs. Assistant Custodian Evacuee Property U.P [1965] INSC 142 (29 July 1965)

Judgement Date : 29 Jul 1965

Citation : 1965 Latest Caselaw 142 SC

Headnote :

The appellant held a monetary decree against an evacuee whose assets had been transferred to the Custodian. According to section 17 of the Administration of Evacuee Property Act, 1950, the property could not be subjected to execution as long as it was under the Custodian\'s control, preventing the a...
Sahib Singh Dugal Vs. Union of India [1965] INSC 143 (30 July 1965)

Judgement Date : 30 Jul 1965

Citation : 1965 Latest Caselaw 143 SC

Headnote :

The petitioner was arrested on December 6, 1964, for an offense under Section 3 of the Official Secrets Act. On March 11, the investigating officer reported to the Magistrate that there was insufficient evidence to charge the accused, leading the Magistrate to discharge the petitioner.As soon as the...
Mirza Ali Akbar Kashani Vs. United Arab Republic & ANR [1965] INSC 144 (5 August 1965)

Judgement Date : 05 Aug 1965

Citation : 1965 Latest Caselaw 144 SC

Headnote :

The appellant initiated a lawsuit for breach of contract against the respondents in the Original Side of the Calcutta High Court. The first respondent was the United Arab Republic, and the second respondent was one of its departments. The lawsuit was filed without securing the Central Government\'s...
Modhusudano Mollana Vs. Kontaru Naiko & Ors [1965] INSC 145 (6 August 1965)

Judgement Date : 06 Aug 1965

Citation : 1965 Latest Caselaw 145 SC

Headnote :

The appellant initiated legal proceedings against the respondents to recover Rs. 8216 owed on a promissory note signed by respondent No. 1 for Rs. 6000. The defense argued that the lawsuit was not maintainable because the appellant\'s registration under section 5(4) and rule 5 of the Orissa Money Le...
Sant Saranlal & ANR Vs. Parsuram Sahu & Ors [1965] INSC 146 (6 August 1965)

Judgement Date : 06 Aug 1965

Citation : 1965 Latest Caselaw 146 SC

Headnote :

The appellants initiated a lawsuit against the respondents to recover funds they had advanced, and the court ruled in their favor. Upon appeal by one of the respondents, the High Court determined that only the second appellant had provided the loan, with Rs. 6000 being borrowed by the third responde...
Pema Chibar Alias Preamabhai Chhibabhaitangal Vs. Union of India & Ors [1965] INSC 147 (9 August 1965)

Judgement Date : 09 Aug 1965

Citation : 1965 Latest Caselaw 147 SC

Headnote :

The petitioner, a resident of Daman, which was once a Portuguese territory in India, became an Indian citizen when the Government of India acquired the territory through conquest on December 20, 1961. He had obtained licenses for importing various goods between October 9 and December 4, 1961, which...
V. N. Sarin Vs. Major Ajit Kumar Poplai [1965] INSC 148 (9 August 1965)

Judgement Date : 09 Aug 1965

Citation : 1965 Latest Caselaw 148 SC

Headnote :

The appellant became a tenant of premises owned by a Hindu undivided family, with respondent No. 2 as its head. Upon the partition of the family property, these premises were allocated to respondent No. 1. Subsequently, respondent No. 1 filed an application with the Rent Controller under section 14(...
Ahmedabad Mill Owners' Association Vs. The Textile Labour Association [1965] INSC 149 (10 August 1965)

Judgement Date : 10 Aug 1965

Citation : 1965 Latest Caselaw 149 SC

Headnote :

Following the outbreak of the Second World War, industrial workers in Ahmadabad, organized under the Textile Labour Association (the Respondent), demanded a dearness allowance to cope with the rising cost of living caused by the war. This demand led to arbitration and an award from the Industrial Co...
Ishverlal Thakorelal Almaula Vs. Motibhai Nagjibhai [1965] INSC 150 (10 August 1965)

Judgement Date : 10 Aug 1965

Citation : 1965 Latest Caselaw 150 SC

Headnote :

In June 1939, the appellant leased certain lands for agricultural use, initially to the respondent\'s father and subsequently to the respondent. The tenancy was renewed annually through new agreements. After issuing a notice to the respondent in November 1955 to vacate the lands by March 31, 1956, t...
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