Caselaw | Supreme Court Judgements of 1965

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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 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...

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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 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...

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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 :

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...

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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 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...

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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 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...

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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, 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...

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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 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...

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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 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...

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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 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...

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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, 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...

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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 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...

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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 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...

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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 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...

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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 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...

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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 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...

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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, 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...

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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 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...

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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 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...

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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 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...

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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 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...

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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 for tax by the Assistant Commissioner of Sales Tax under the C.P. and Berar Sales Tax Act of 1947 based on his business turnover, and he paid the tax accordingly. Following the assessment order, the Board of Revenue issued a ruling stating that dyeing charges were not sub...

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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 footwear manufacturer based in Bombay, procured rubber from various dealers located in the State of Cochin. The Cochin sellers shipped the goods to Bombay under bills of lading that named themselves as consignees. However, the invoices indicated that the goods were shipped a...

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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

Government of India Act, 1935

Headnote :

The respondent company, established in 1939 in the former State of Bhopal, had an agreement with the Ruler that exempted it from taxation under the Bhopal Income-tax Act for a decade, which concluded on October 31, 1948.Following the merger of the State with India in 1949, the company became subject...

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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

Industrial Disputes Act, 1947
Industrial Employment (Standing Orders) Act, 1946

Headnote :

In line with the Industrial Employment (Standing Orders) Act of 1946, the appellant drafted standing orders after consulting with its employees and submitted them to the Certifying Officer for approval. As the appellant\'s workers had not formed a union, three representatives were elected to represe...

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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

Business Profits Tax Act, 1947

Headnote :

The respondent company secured an exemption from income tax and super tax for the initial seven years of its operations through an agreement with the Ruler of the former State of Dharampur, starting its business in June 1949. In August 1949, the State of Dharampur merged with the Province of Bombay....

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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 began his career as an Assistant in the former Bihar & Orissa Secretariat and was later transferred to the Orissa Secretariat following the establishment of the Province of Orissa. Over time, he received several promotions, and on April 24, 1954, he was temporarily promoted to act as...

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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 submitted applications under section 33C(2) of the Industrial Disputes Act to determine and calculate the benefits they were entitled to under the National Industrial Tribunal (Bank Disputes) Award (Desai Award), as they were dissatisfied with the salary set by the appellant...

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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 Municipal Board issued a notification under section 128(1)(xiv) of the U.P. Municipalities Act, 1916, imposing a toll of 2 annas per passenger on motor vehicles and tongas entering or leaving the municipal limits. In 1955, a second notification was released under section 128(1)(vii), in...

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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 leading up to 1950, the respondent company, headquartered in the former state of Indore, was subject to taxation under the Indore Industrial Rules of 1927 and the Indian Income-tax Act of 1922, specifically regarding its income as outlined in sections 4(1)(a) and 4(1)(c) in conjunction...

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P. L. Bapuswami Vs. N. Pattay Gounder [1965] INSC 280 (7 December 1965)

Judgement Date : 07 Dec 1965

Citation : 1965 Latest Caselaw 280 SC

Transfer of Property Act, 1882

Headnote :

On May 28, 1946, M executed a document labeled Ex. B-1 regarding his half interest in certain lands, transferring it to the defendant for a sum of Rs. 4,000/-. Although the document was structured as a sale deed, it included a provision that the defendant would reconvey the property to M upon repaym...

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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, a mill located outside the municipal limits of Saharampur, was exporting a significant quantity of cloth to various locations across India. The lorries carrying bales of cloth first entered the municipal limits near the appellant\'s premises and then proceeded to the railway station,...

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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 :

In the accounting period relevant to the assessment year 1950-51, the appellant company secured a loan of 40 lakhs of rupees from the Industrial Finance Corporation of India, which was backed by a charge on the company\'s fixed assets. The Balance Sheet for that accounting year reflected a sum of Rs...

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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 found guilty of offenses under sections 3(1) and 4(1) of the Suppression of Immoral Traffic in Women and Girls Act, 1956. For the violation of section 3(1), the trial court imposed a fine of Rs. 1,500, and for the violation of section 4(1), a fine of Rs. 500. Upon the respondent\'...

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Seth Durgaprasad Vs. H. R. Gomes [1965] INSC 284 (9 December 1965)

Judgement Date : 09 Dec 1965

Citation : 1965 Latest Caselaw 284 SC

Customs Act, 1962

Headnote :

Searches were conducted at the appellants\' premises by the Superintendent of Customs and Central Excise in Nagpur. The authority for the search was granted by the Assistant Collector of Customs and Central Excise in Nagpur under Rule 126 L(2) of the Defence of India Rules, 1963, aimed at seizing go...

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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

Punjab Cinemas (Regulation) Act, 1952
Punjab Cinemas (Regulation) Act, 1952

Headnote :

The second appellant, the Sub-divisional Officer, was designated as the licensing authority under Section 4 of the Punjab Cinemas (Regulation) Act, 1952 for the relevant area in this case. The respondent submitted an application to him for a license to build a permanent cinema hall. While the applic...

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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

Code of Civil Procedure, 1908 (CPC)

Headnote :

The Sub-Divisional Officers of Mirzapur and Chunar Tahsils, acting as Compensation Officers under the Uttar Pradesh Zamindari Abolition and Land Reforms Act of 1952, prepared draft Compensation Assessment Rolls and published them in the Official Gazette as mandated by section 46(1)(a) of the Act.A n...

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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

Income Tax Act, 1961

Headnote :

When applying to the Income-tax Appellate Tribunal under section 66(1) of the Income-tax Act, 1922, the assessee submitted certain documents as annexures to his application, which the Tribunal included with the Statement of Case. However, these documents were not referenced in either the Tribunal\'s...

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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 found guilty under sections 18 (a) (ii) and 27 of the Drugs Act for manufacturing and selling a drug that did not contain the ingredients in the proportions stated on its label. The prosecution presented a certificate from the Government Analyst as evidence. In appealing to this Co...

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Binayak Swain Vs. Ramesh Chandra Panigrahi & ANR [1965] INSC 289 (10 December 1965)

Judgement Date : 10 Dec 1965

Citation : 1965 Latest Caselaw 289 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The trial court dismissed a monetary suit against the appellant, but the first appellate court issued an ex-parte decree against him. As a result, the appellant\'s property was sold in execution and acquired by the decree holder. The appellant appealed to the High Court, which annulled the ex-parte...

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Mohd. Idris & Ors Vs. Sat Narain [1965] INSC 290 (10 December 1965)

Judgement Date : 10 Dec 1965

Citation : 1965 Latest Caselaw 290 SC

Code of Civil Procedure, 1908 (CPC)
Section 83. TPA, Power to deposit in Court money due on mortgage.

Headnote :

The U.P. Zamindari Abolition and Land Reforms Act was enacted on January 26, 1951, but the rights of the Zamindars were transferred to the State only from July 1, 1952. Both the Abolition Act and the U.P. Agriculturists\' Relief Act of 1934 remained in effect until July 12, 1953. In May 1952, the re...

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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 of South Arcot issued a stage carriage permit for the Kumbakonam to Neiveli route to the first respondent, amidst numerous applicants. This decision prompted seven appeals against the permit\'s issuance, which were collectively heard by the State Transport Appellate...

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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

Essential Commodities Act, 1955
Essential Commodities Act, 1955

Headnote :

During the assessment of sales tax for the last two quarters of 1957 under the Orissa Sales Tax Act, 1947, concerning the sales of iron and steel products, the assessee company sought to deduct from its gross turnover the amount of central sales tax it had collected from its customers and subsequent...

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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 sugar mill, which is the assessee, sold sugar to businesses located within Uttar Pradesh, but the sugar was shipped to locations outside the state and delivered to another party as per the buyers\' instructions. According to the contract between the assessee and the buyer, the sugar was to be de...

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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

Road Transport Corporations Act, 1950

Headnote :

The appellant, a permanent employee of the respondent State Transport Corporation, took a 15-day leave starting January 15, 1962, and subsequently requested an extension of his leave for medical reasons. This request was denied, and despite being instructed to return to work immediately, the appella...

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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

Central Excises and Salt Act, 1944
Constitution of India

Headnote :

The factory in question used to buy raw tobacco, process it, and then sell it as chewing tobacco. The factory paid excise duty on the raw tobacco it purchased. During sales tax proceedings, the factory argued that the excise duty paid to the Central Government should be deducted to determine the net...

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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 was previously assessed for income tax as the karta of a Hindu undivided family (HUF). Following a lawsuit filed by family members against him, a compromise decree was reached. The Income-tax Officer accepted the respondent\'s assertion under section 25A of the Income-tax Act that the...

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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 :

Promotion from the position of Travelling Ticket Examiner to Travelling Ticket Inspector is conducted by a Selection Board in accordance with the Promotion and Selection Rules (Non-Gazetted) established under the Indian Railway Establishment Code. Each year, the anticipated number of vacancies is ev...

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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

Kerala Surcharge on Taxes Act, 1957

Headnote :

In the assessment year 1957-58, the appellant company was subjected to agricultural income tax under the Kerala Agricultural Income-tax Act of 1950, and a surcharge was also imposed and collected from the appellant in accordance with the Kerala Surcharge on Taxes Act of 1957. The appellant contested...

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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 :

Following the sale of its assets, which included agricultural land and buildings, the respondent company decided to undergo voluntary liquidation. On March 30th, the liquidator distributed Rs. 850,000 to the shareholders. The appellant, the Income-tax Officer, intended to classify these distribution...

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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 disputed lands had been allocated as inam to a temple.By around 1929, the then manager of the temple sold all those properties through various sale deeds, resigned from his position, and left the village. Consequently, he was removed from the temple\'s management, and other individuals assumed t...

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