Datasets:
Akhil-9640
/
Akhil-Test-Data

Dataset card Data Studio Files
xet
 Community
1
source
stringlengths
519
791k
target
stringlengths
141
155k
⌀
Appeal No 153 of 1956 Appeal from the judgment and order dated November 3 1954 of the Punjab High Court in Civil Writ No 253 D of 1954 Veda Vyasa section K Kapur K K Jain and Ganpat Rai for the appellant H N Sanyal Additional Solicitor General of India H R Khanna and T M Sen for the respondents 935 1960 October 3 The J...
The term foodstuff is ambiguous In one sense it has a narrow meaning and is limited to articles which are eaten as food for purposes of nutrition and nourishment and so would exclude condiments and spices such as yeast salt pepper baking powder and turmeric In a wider sense it includes everything that goes toto the pre...
iminal Appeal No 83 of 1959 Appeal from the judgment and order dated July 25 1958 of the Patna High Court in Criminal Revisions Nos 593 and 594 of 1958 arising out of the judgment and order dated March 3 1958 of the Additional Sessions Judge Monghyr in Criminal Appeal No 286 of 1956 D P Singh and R H Dhebar for the app...
The appellant was the holder of a personal inam which he had purchased from the original inamdar to whom a Sanad had been issued under Bombay Act No VII of 1863 He was paying Rs 7 as salami and Rs 6 3 0 as quit rent the full assessment of the land being Rs 56 8 0 The land which formed part of the inam was originally in...
l Appeals Nos 178 and 179 of 1960 Appeals by Special Leave from the Judgment and Decree dated the 18th December 1958 of the Calcutta High Court in Appeals from Original Orders Nos 108 and 138 of 1957 respectively B R L Iyengar for the Appellants In both the appeals N C Chatterjee and D N Mukherjee for the Respondents I...
The appellants house was searched on June 22 1951 by the Customs authorities and ten articles were recovered therefrom In the inquiry before the Collector the appellant stated that the first five articles had been brought by him in 1947 from Pakistan after partition and that with respect to the other five articles he w...
Appeal No 196 of 1958 Appeal by special leave from the judgment and order dated April 27 1953 of the Assam High Court in Civil Rule No 66 of 1953 Sukumar Mitter and Sukumar Ghose for the appel Veda Vyasa and Naunit Lal for the respondents October 18 The Judgment of the Court was delivered by SHAH J The appellants are d...
A settlement was arrived at between the management of Mankatha Distillery and the workmen s union before the con ciliation officer The Union was not registered under the Indian Trade Unions Act on the date of the said settlement The terms of the settlement not having been carried out by the management the respondent wh...
Appeal No 408 of 1957 Appeal by Special Leave from the Judgment and Order dated the 28th September 1955 of the former Bombay High Court in Income tax Reference No 5 of 1955 Sanat P Mehta section N Andley J B Dadachanji Rameshwar Nath and P L Vohra for the appellant A N Kripal R H Dhebar and D Gupta for the respondent O...
The respondent a firm carrying on business in Singapore filed a plaint in the firm name against the appellants for the breach of contract The plaint had been signed and verified on behalf of the firm by one D on a power of attorney executed by one of the partners only After about 6 years the respondents made an applic...
Appeal No 498 of 1958 Appeal from the judgment and order dated February 11 1955 of the Andhra Pradesh High Court in T R C No 120 of 1953 arising out of the judgment and order dated December 29 1952 of the Sales Tax Tribunal Madras in Tribunal Appeal No 857 of 1951 A V Viswanatha Sastri M Ranganatha Sastri and M section...
The appellants who were dealers registered under the Assam Sales Tax Act 1947 submitted a return of their turnover for the account period April 1 1948 to September 30 1948 which included sales in Assam of all goods other than jute The Superintendent of Taxes however summarily assessed the appellants under sub section 4...
Appeal No 277 of 1955 Appeal from the judgment and order dated April 27 1954 of the Rajasthan High Court in Civil Mis Writ No 11954 N C Chatterjee Suresh Agarwal and Ganpat Rai for the appellant RK Rastogi and K L Mehta for the respondents October 19 The Judgment of the Court was delivered by IMAM J The appellant was t...
The appellant a non resident for the purposes of the Indian Income tax Act did not submit returns of certain dividend income accruing to him within the taxable territory The Income tax Officer served upon him notices under section 34 read with section 222 of the Act for assessment of tax in respect of those years The n...
minal Appeal No 130 of 1960 Appeal by special leave from the judgment and order dated April 28 1960 of the Allahabad High Court in Criminal Revision No 1865 of 1959 N C Chatterjee D P Singh T section Venkataraman R K Garg section C Agarwal and M K Ramamurthi for the appellants G section Pathak O C Mathur and C P Lal fo...
The appellant purchased groundnuts out of which it manu factured groundnut oil it also refined the oil and hydrogenated it converting it into Vanaspati It sold the oil in all the three states Under the Madras General Sales Tax Act 1939 and the Turnover and Assessment Rules for determining the taxable turnover the appe...
Appeal No 755 of 1957 Appeal by special leave from the judgment and order dated March 23 1955 of the former Nagpur High Court in Misc Civil Case No 240 of 1953 10 K N Rajagopal Sastri R H Dhebar and D Gupta for the appellant Veda Vyasa section N Andley J B Dadachanji_ Rameshwar Nath and P L Vohra for the respondent Oct...
The Marwar Tenancy Act 1949 now repealed but which was in force in the State of jodhpur at the relevant period by section 85 authorised the Government in case of any general refusal by tenants to pay rent to declare by notification that such rents might be recovered as arrears of land revenue A notification having been...
l Appeals Nos 152 167 and 167 A of 1951 Appeal from the Judgments dated April 25 and May 1 1950 of the High Court of Judicature for Patiala and East Punjab States Union at Patiala Teja Singh C J and Chopra J in T P A R I A O No 34 of 1950 and Civil Appeals Nos 493494 of Samwat 2005 Rang Behari Lal Ram Nivas Sanghi with...
The Public Prosecutor Kanpur filed a complaint in the Court of Session Kanpur charging the appellants with having published a news item which was false and defamatory of the Chief Minister of Uttar Pradesh The complaint complied with the requirements of section 198 B Code of Criminal Procedure The appellants contended ...
Appeal No 375 of 1959 Appeal from the Judgment and Order dated the 12th August 1958 of the Assam High Court in First Appeal No 11 of 1958 L K Jha and Sukumar Ghose for appellants Nos 1 to 3 G section Pathak and Naunit Lal for respondents Nos 1 and 2 1960 October 27 The Judgment of the Court was delivered by WANCHOO J T...
Respondent a non resident company in the accounting year supplied goods which were sent F O R Bhopal to the buyers in British India The railway receipts were handed over to a Bank in Bhopal with instructions to hand over the railway receipts to the buyers who were named as consignees only on receipt of payment of the b...
Appeal No 372 of 1956 Appeal from the judgment and order dated January 18 1956 of the Allahabad High Court in Special Appeal No 43 of 1955 G C Mathur for the appellant G P Singh and K P Gupta for the respondent section P Sinha and P C Agarwala for Intervener No 1 Radheylal Agarwala and PC Agarwala for intervener No 2 F...
Section 116 of the Pepsu Ordinance X of 2005 1948 1949 is a transitory regulation providing for a change over of proceedings from one set of courts in the covenanting State to others of like status in the Union and for their continuance etc in the latter courts It does not mean that the proceedings must be treated as h...
44 of 1958 Petition under article 32 of the Constitution of India for enforcement of Fundamental Rights Naunit Lal and Gopal Singh for the petitioners H N Sanyal Additional Solicitor General of India N section Bindra K R Choudhri and R H Dhebar for the respondent October 27 The petitioners have moved this Court under a...
The appellant s nomination paper for election to the Assam Legislative Assembly was rejected by the Returning Officer on the ground of disqualification under section 7b of the Representation of the People Act 195 in that he had been convicted and sentenced to three years rigorous imprisonment under section 4b of the E...
Appeal No 357 of 1958 Appeal from the judgment and order dated April 24 1957 of the Patna High Court in Misc Judicial Case No 57 of 1955 A V Viswanatha Sastri and I N Shroff for the appellant K N Rajagopal Sastri and R H Dhebar for the respondent October 25 The Judgment of the Court was delivered by SHAH J The appellan...
The appellant framed bye laws for the regulation and control of flour rice and oil mills under which a licence had to be obtained on payment of licence fee for running a mill The bye laws were framed under section 174 of the U P District Boards Act 1922 The respondent contended that the bye laws were ultra vires and vo...
Appeals Nos 202 and 203 of 1958 Appeals from the judgment and decree dated October 5 1956 of the Patna High Court in Misc Judicial Cases Nos 330 and 331 of 1955 K D Chatterjee section N Andley and J B Dadachanji for the appellants D P Singh for the respondents October 26 The Judgment of the Court was delivered by AYYA...
The petitioners who were displaced persons from West Pakistan put forward certain claims in regard to village houses which they had left there but which were rejected by the Rehabilitation authorities The claims were for amounts above Rs 20000 in the case of some of the petitioners and above Rs 10000 in the case of the...
Appeal No 287 of 1958 Appeal from the Judgment and Order dated the 10th September 1956 of the former Travancore Cochin in Original Petition No 191 of 1955 Sardar Bahadur for the Appellants K P Abraham P George and MR Krishna Pillai for the Respondent 1960 October 31 The Judgment of the Court was delivered by AYYANGAR J...
The appellant executed a deed of trust settling some of his lands for the maintenance of certain temples and Thakoorbaries He was to be the trustee of the institutions and was to get 15 of the net income of those lands as trustee s remuneration Before the income tax authorities the appellant claimed that as the income ...
59 of 1960 Petition under Article 32 of the Constitution of India for enforcement of Fundamental Rights A section R Chari section N Andley J B Dadachanji Rameshwar Nath and P L Vohra for the Petitioners section M Sikri Advocate General for the State of Punjab H section Doabia Additional Advocate General for the State o...
The appellants who were manufacturers of cigarettes and tobacco in the State of Bihar contested the levy of sales tax on sales effected by them during the financial years 1949 5o and 1950 51 on the ground that as a direct result of every sale effected by them the goods concerned were delivered outside the State of Biha...
Appeal No 280 of 1959 Appeal by special leave from the judgment and order dated the 22nd August 1956 of the former Bombay High Court in Income tax Reference No 17 of 1956 B Ganapathy Iyer and D Gupta for the Appellant Sanat P Mehta section N Andley J B Dadachanji Rameshwar Nath and P L Vohra for the Respondent 1960 Nov...
The respondent stocked bunker coal at Candle Island in the State of Madras They sold the coal to steamers calling at the port of Cochin in the State of Travancore Cochin and delivered it there The respondent was assessed to sales tax on such sales for the year 1951 52 and 1952 53 The respondent contended that no sale...
Appeal No 197 of 1954 Appeal from the Judgment and Order dated the 25th March 1953 of the Calcutta High Court in Appeal from Original Order No 54 of 1953 Sachin Chaudhury Sukumar Mitter section N Mukherjee and D N Ghosh for the appellant 244 K N Rajagopal Sastri and D Gupta for the respondents November 1 The Judgment o...
One S sent a complaint against the first petitioner to the Chief Minister who sent it to the Additional Inspector General of Police who in his turn sent it to the Deputy Superintendent of Police CID with the endorsement Register a case and investigate personally The Deputy Superintendent of Police drew up a first inf...
Appeal No 210 of 1959 Appeal by special leave from the judgment and order dated January 16 1958 of the Patna High Court in Mis Judicial case No 156 of 1957 B C Ghose and P K Chatterjee for the Appellant section P Varma for Respondents Nos 1 to 5 R C Dutta for Respondents Nos 6 to 20 1960 November 7 The Judgment of Hida...
The National Syndicate a Bombay firm acquired on January 11 1945 a tailoring business as a going concern for Rs 89321 which included the consideration paid for sewing machines and a motor lorry Soon after the purchase the respondent found it difficult to continue the business therefore closed its business in August 194...
ases Nos 20 and 21 of 1950 Appeals under article 1321of the Constitution of India from the judgment and order dated the 19th May 1950 of the High Court of Judicature at Bombay Dixit and Shah JJ in Confirmation Case No 4 of 1950 and Criminal Appeals Nos 190 and 199 of 1950 arising out of judgment dated the 13th March 19...
The appellant a private limited company was assessed to income tax for the assessment years 1942 43 1943 44 and 1944 45 by three separate orders dated January 26 1944 February 12 1944 and February 15 1945 under section 233 of the Indian Income Tax Act on returns filed by it with statements of account On March 28 1951 t...
Appeal No 387 of 1960 Appeal by special leave from the judgment and order dated February 12 1960 of the Andhra Pradesh High Court in Writ Petition No 5 of 1960 P A Choudhuri and K R Choudhuri for the appellants P Ram Reddy for respondents Nos 1 2 and 6 to 11 1960 November 7 The Judgment of Gajendragadkar Subha Rao Wanc...
The appellant effected sales during the period 26 1 1950 to 31 3 1950 whereunder the property in the goods passed in the State of Bihar but delivery was effected outside Bihar for consumption outside Bihar In some of these sales the goods were delivered in the State of first destination for consumption therein whilst i...
Appeal No 790 of 1957 Appeal from the judgment and decree dated February 10 1954 of the Allahabad High Court in Civil Misc Writ No 280 of 1950 C B Aggarwala G C Mathur and C P Lal for the appellants G section Pathak and D N Mukherjee for the respondent No 1 1960 November 11 The Judgment of the Court was delivered by MU...
Held per MAHAJAN MUKHERJEA DAs and CHANDRASEKHARA AIYAR JJ PATANJALI SASTRI CJ dissenting Section 12 of the Bombay Public Safety Measures Act 1947 in so far at any rate as it authorises the Government to direct particular cases to be tried by a Special Judge appointed under the Act does not purport to proceed on any cl...
Criminal Appeal No 1731956 Appeal from the judgment and order dated May 23 1956 of the Punjab High Court in Criminal Revision No 10581954 K L Arora for the appellant N section Bindra and R H Dhebar for the respondent November 11 The Judgment of the Court was delivered by AYYANGAR J This appeal on a certificate under ar...
The respondents were the elected members of the Vicarabad 296 Municipal Committee constituted in 1953 under the Hydera bad Municipal and Town Committees Act 1951 That Act was repealed by section 320 of the Hyderabad District Municipalities Act 1956 which came into force in 1956 That section provided that the committee ...
Appeal No 5 of 1959 Appeal from the judgment and order dated February 16 1954 of the former Hyderabad High Court in Reference No 347B 52 of 1953 54 C K Daphtary Solicitor General of India K N Rajagopala Sastri and D Gupta for the appellant Sanat P Mehta and J B Dadachanji for the respondent November 8 The Judgment of t...
The Government of U P appointed a Court of enquiry under sections 6 and 10 of the United Provinces and referred to it the present dispute The Court of enquiry submitted its report to the Government whereupon the Government issued a notification in July 1950 directing the various sugar factories to pay bonus to their w...
Appeal No 429 of 1959 Appeal by special leave from the judgment and order dated December 6 1957 of the former Bombay Sales Tax Tribunal in Appeal No6 of 1956 C K Daphtary Solicitor General of India H R Khanna and R H Dhebar for the appellant N A Palkhivala section P Mehta J B Dadachanji Rameshwar Nath and P L Vohra for...
The appellant who was a shopkeeper was convicted for the second time by the Additional District Magistrate for contravening the provisions of section 71 of the Punjab Trade Employees Act 1940 under which he was required to keep his shop closed on the day which he had himself chosen as a close day He raised the plea t...
Appeal No 761 of 1957 Appeal by special leave from the judgment and order dated February 24 1955 of the former Bombay High Court in ITR 48X of 1954 Hardayal Hardy and D Gupta for the appellant N A Palkhivala and I N Shroff for the respondent November 17 The Judgment of the Court was delivered by SHAH J The Income Tax A...
Prior to January 26 1950 when the erstwhile State of Hyderabad merged in the Union of India and became a Part B State the respondent company was assessed to income tax under the Hyderabad Income tax Act by which depreciation allowance was given to it on the basis of the written down value of its assets such as building...
Appeal No 761 of 1957 Appeal by special leave from the judgment and order dated February 24 1955 of the former Bombay High Court in ITR 48X of 1954 Hardayal Hardy and D Gupta for the appellant N A Palkhivala and I N Shroff for the respondent November 17 The Judgment of the Court was delivered by SHAH J The Income Tax A...
One Nanalal Karsandas who was a brick manufacturer held a priority certificate for purchasing coal under the Colliery Control Order and purchased a certain quantity of coal from Ms section G Rungta Colliery through the respondents who were commission agents The respondents applied to the Collector for determining wheth...
Appeal No 53 of 1958 Appeal by special leave from the Decision dated February 28 1957 of the Labour Appellate Tribunal Bombay in Appeal No 111 160 of 1956 section P Varma for the appellants 360 L K Jha Janardan Sharma R C Prasad and Maqbool Ahmad Khan for the respondents November 14 The Judgment of the Court was delive...
The respondent company purchased certain machinery for Rs 89000 and sold it for the same value but in the books of account the written down value of the machinery was shown in the year of account as Rs 73392 The Income Tax Officer in computing the assessable income of the company added the difference ie Rs 15608 betwee...
Appeal No 4 of 1960 Appeal by special leave from the Judgment and Order dated January 28 1959 of the Punjab High Court in Letters Patent Appeal No 52 of 1958 arising out of the Judgment and Order dated February 17 1958 of the said High Court in Civil Writ Application No 124 of 1957 C B Aggarwala Daya Swarup Mehra and R...
The respondent company purchased certain machinery for Rs 89000 and sold it for the same value but in the books of account the written down value of the machinery was shown in the year of account as Rs 73392 The Income Tax Officer in computing the assessable income of the company added the difference ie Rs 15608 betwee...
Appeal No 337 of 1960 Appeal by special leave from the judgment and order dated January 19 1960 of the Punjab High Court in Civil Revision No 596 of 1959 N section Bindra and D Gupta for the appellant Gopal Singh for the respondent H M Seervai Advocate General for the State of Maharashtra and R H Dhebar for the Interve...
While this appeal by special leave relating to an industrial dispute was pending in this Court a Director of the appellant employer and a representative of the respondents employees made an application to the Court praying that an order might be passed in terms of a compromise since an agreement was alleged to have bee...