Text stringlengths 593 808k | Summary stringlengths 153 158k ⌀ |
|---|---|
Appeal No. LXVI of 1949.
Appeal from the High Court of judicature, Bombay, in a reference under section 66 of the Indian Income tax Act, 1022.
K.M. Munshi (N. P. Nathvani, with him), for the appel lant. ' M.C. Setalvad, Attorney General for India (H. J. Umrigar, with him), for the respondent. 1950.
May 26.
The judgment... | The charge created in respect of municipal property tax by section 212 of the City of Bombay Municipal Act, 1888, is an "annual charge not being a capital charge" within the mean ing of section 9 (1) (iv) of the Indian Income tax Act, 199.2, and the amount of such charge should therefore be deducted in computing the in... |
Civil Appeal No.94 of 1949.
107 834 Appeal from a judgment and decree of the High Court of Judi cature at Patna in Appeal from Appellate Decree No. 97 of 1946 (Mannohar Lall and Mukherji JJ.) dated 23rd Decem ber, 1947, confirming the judgment of the District Judge of Purulia in Appeal No. 159 of 1944.
S.P. Sinha (P. K... | An agreement for a lease, which a lease is by the Indian declared to include, must be a document which effects an actual demise and operates as a lease.
It must create present and immediate interest in land.
Where a litigation between two persons A and B who claimed to be tenants under C was settled by a compromise dec... |
iminal Appeal No. 40 of 1951, 127 Appeal from the Judgment and Order dated the 1st June, 1951, of the High Court of Judicature in Assam (Thadani C.J. and Ram Labhaya J.,) in Criminal Reference No. I of 1951, arising out of Judgment and Order dated the 15th November, 1950, of the Court of the Additional District Magistr... | The question whether a Magistrate is "personally interested" in a ease within the meaning of section 556, Criminal Procedure Code, has essentially to be decided the facts of each case.
Where an officer as a District Magistrate exercising his powers under section 7(1) of the Essential Supplies (Temporary Powers) Act, 19... |
Appeal No. 388 of 1960.
Appeal by special leave from the judgment and order dated February 3, 1959, of the Patna High Court in Election Appeal No. 10 of 1958.
section P. Varma, for the appellant.
L. K. Jha and D. Govardhan, for respondent No. 1.
L. K. Jha and K. K. Sinha, for respondent No. 2. 1960.
November 17.
The Ju... | The appellant was a member of a joint Hindu family which carried on the business of Government stockists of grain under a contract with the Government of Bihar.
His nomination for election to the Bihar Legislative Assembly was rejected on the ground that he was disqualified under section 7(d) of the Representation of t... |
Appeal No. 198 of 1954.
Appeal from the judgment and order dated October 16, 1952, of the former Nagpur High Court in Misc. Petn.; No. 1231 of 1951.
M. section K. Sastri, for the appellant.
H. L. Khaskalam, B. K. B. Naidu and I. N. Shroff, for the respondent.
64 502 1960.
November 18.
The Judgment of the Court was deli... | The appellant was the Ruler of the State of Baster which was later integrated with the State of Madhya Pradesh.
He was recognised by the President as a Ruler under article 366(22) of the Constitution.
The respondent resumed certain lands belonging to the appellant under the Madhya Pradesh Abolition of Proprietary Right... |
Appeals Nos. 155 to 160 of 1956.
Appeals from the judgments and orders of the Bombay High Court dated July 6, 1954, in Special Civil Applications Nos. 393, 395, 409 and 632 of 1954; July 19, 1954, in Special Civil Application No. 1205 of 1954; and July 30, 1954, in Special Civil Application No. 1309 of 1954.
Purshottam... | The appellants held personal inams which were governed by Bombay Acts Nos.
II and VII of 1863 by virtue of which they held their lands on payment of land revenue which was less than the full assessment.
After.
coming into force of the Bombay Personal Inams Abolition Act, 1952, the appellants who were affected by it Cha... |
iminal Appeal No. 68 of 1958.
Appeal by special leave from the judgment and order dated July 11, 1957, of the Allahabad High Court (Lucknow Bench), Lucknow, in Criminal Appeal No. 515 of 1955, arising out of the judgment and order dated October 31, 1955, of the Special Judge, Anti corruption, Lucknow, in Criminal Case ... | The appellant, who was working as a Loco Foreman, was found to have accepted a sum of Rs. 375 from a Railway Contractor.
The appellant 's explanation was that he had borrowed the amount as he was in need of money for meeting the expenses of the clothing of his children who were studying in school, The Special judge acc... |
minal Appeal No. 124 of 1959.
Appeal by special leave from the judgment and order dated June 19 and 20, 1959, of the former Bombay High Court in Criminal Appeal No. 411 of 1959 arising out of the judgment and order dated March 17, 1959, of the Presidency Magistrate XX Court, Mazagaon, Bombay in Case Nos.
1952 54/P of 1... | During the search of the premises of the appellant No. 1 a complete working still was found which was being worked by the appellant No. 1 and his servant, appellant No. 2.
The presidency Magistrate was satisfied that a working still and 516 illicit liquor were found.
The appellant No. 1 was examined under section 342 o... |
Appeal No. 198 of 1954.
Appeal from the judgment and order dated October 16, 1952, of the former Nagpur High Court in Misc.
; No. 1231 of 1951.
M. section K. Sastri, for the appellant.
H. L. Khaskalam, B. K. B. Naidu and I. N. Shroff, for the respondent.
64 502 1960.
November 18.
The Judgment of the Court was delivered... | The appellant was the Ruler of the State of Baster which was later integrated with the State of Madhya Pradesh.
He was recognised by the President as a Ruler under article 366(22) of the Constitution.
The respondent resumed certain lands belonging to the appellant under the Madhya Pradesh Abolition of Proprietary Right... |
Appeal No. 285 of 1959.
Appeal by Special Leave from the Judgment and Decree dated the 13th July, 1956, of the Patna High Court in M. J. C. No. 404 of 1954.
M. C. Setalvad, Attorney General for India and section P. Varma, for the Appellants.
A. V. Viswanatha Sastri, Suresh Aggarwala and D. P. Singh, for the Respondent.... | The appellant Corporation was assessed to sales tax under section 13(5) of the Bihar Sales Tax Act, 1947, on the price of machinery and equipment, amounting approximately to Rs. 42,63,305, supplied to two contractor firms on the basis of an agreement which it entered into with them for the construction of a dam.
The ag... |
Appeal No. 353 of 1959.
Appeal from the judgment and order dated April 22, 1958, of the Punjab High Court (Circuit Bench) at Delhi in Civil Writ No. 257 D of 1957.
M. C. Setalvad, Attorney General of India, section N. Andley, J. B. Dadachanji Rameshwar Nath and P. L. Vohra, for the Appellant.
G. section Pathak, R. L. A... | One Sharda Singh, respondent, who was an employee of the appellant mills was dismissed for disobeying the orders of the managing authority.
He filed an application before the Industrial tribunal under section 33 A of the , contesting his dismissal on various grounds, whereupon the tribunal passed an order to the effect... |
87 of 1959.
Petition under article 32 of the Constitution of India for enforcement of Fundamental Rights.
M. P. Amin, Dara P. Mehta, P. M. Amin; section N. Andley, J. B. Dadachanji, Rameshwar Nath and P. L. Vohra for the petitioners.
A. V. Viswanatha Sastri, R. Ganapathy Iyer, P. Kesava Pillai and T. M. Sen, for the re... | The petitioners challenged the constitutional validity of the Orissa Mining Areas Development Fund Act, 1952, which by section 3 empowered the State Government to constitute mining areas for the purpose of providing them with certain amenities after hearing objections from the lessees, by section 4 to impose and collec... |
Appeal No. 364 of 1957.
Appeal from the judgment and order dated February 22, 1956, of the former Bombay High Court in I.T.R. No. 31/1955.
N. A. Palkhivala and I. N. Shroff, for the Appellants.
A. N. Kripal and D. Gupta, for the Respondent. 1960.
November 22.
The Judgment of the Court was delivered by SHAH, J.
This is ... | The appellants were shareholders of a company known as Navjivan Mills Ltd. which held a large number of shares of the Bank of India.
The Bank with the object of increasing their share capital offered some more shares to the Mills for a price including premium which was about half the market value.
The Mills purchased a... |
iminal Appeal No. 80 of 1963.
Appeals by special leave from the judgment and order dated March 26, 1963, of the Punjab High Court in Criminal Mis.
No. 186 of 1963.
Criminal Appeals Nos.
86 to 93 of 1963.
Appeal by special leave from the judgment and order dated February 21, 1963 of the Punjab High Court in Criminal Mis... | The appellants were detained under r. 30(l) of the Defence of India Rules made by the Central Government under section 3 of the Defence of India Ordinance, 1962.
They applied to the Punjab and Bombay High Courts under section 491(1)(b) of the Code of Criminal Procedure and their case was that sections 3(2)(15)(i) and 4... |
Appeal No. 405 of 1957.
Appeal from the judgment and order dated May 15, 1956, of the Calcutta High Court in I.T.R. No. 20 of 1953.
section Mitra, B. Das and section N. Mukherjee, for appellants Nos. 2 to 41.
A. N. Kripal and D. Gupta, for the respondent.
November 23.
The Judgment of the Court was delivered by HIDAYATU... | By a notification dated November 2, 1864, a piece of land forming part of the Panchannagram Estate which was permanently settled under Regulation 1 of 1793, was acquired by the Government of Bengal at the instance of the justices of the Peace for the Town of Calcutta, which was a corporation established under the provi... |
Appeal No. 405 of 1957.
Appeal from the judgment and order dated May 15, 1956, of the Calcutta High Court in I.T.R. No. 20 of 1953.
section Mitra, B. Das and section N. Mukherjee, for appellants Nos. 2 to 41.
A. N. Kripal and D. Gupta, for the respondent.
November 23.
The Judgment of the Court was delivered by HIDAYATU... | By a notification dated November 2, 1864, a piece of land forming part of the Panchannagram Estate which was permanently settled under Regulation 1 of 1793, was acquired by the Government of Bengal at the instance of the justices of the Peace for the Town of Calcutta, which was a corporation established under the provi... |
minal Appeal No. 118 of 1959.
Appeal by special leave from the judgment and order dated July 2, 1957, of the Calcutta High Court in Criminal Appeal No. 101 of 1956 arising out of the judgment and order dated January 16, 1956, of the Second Court of the Municipal Magistrate, Calcutta, in case No. 208B of 1955.
C. B. Agg... | The first appellant No. 1 sent a consignment of mustard oil in a tank wagon from Firozabad, U. P. to itself at Calcutta where it took delivery of the wagon from the railway authorities.
The Food Inspector took samples of the oil from the wagon which on analysis were found to be adulterated.
The appellants were prosecut... |
Appeal No.110 of 1957.
Appeal by special leave from the judgment and order dated February 25, 1955, of the former Bombay High Court in I.T.R. No. 57/X of 1954.
N. A. Palkhivala and I. N. Shroff, for the Appellant.
A. N. Kripal and D. Gupta, for the Respondent.
November 24.
The Judgment of the Court was delivered by KAP... | The appellant firm imported dates from abroad partly by steamer and partly by country craft.
At the relevant time import of dates by steamers had been prohibited by Government (1) [1945] 1 3 I.T.R. Supp.
(2) ; 652 notification, and the consignments which were imported by steamer were, therefore, confiscated by the cust... |
Appeal No.110 of 1957.
Appeal by special leave from the judgment and order dated February 25, 1955, of the former Bombay High Court in I.T.R. No. 57/X of 1954.
N. A. Palkhivala and I. N. Shroff, for the Appellant.
A. N. Kripal and D. Gupta, for the Respondent.
November 24.
The Judgment of the Court was delivered by KAP... | The appellant firm imported dates from abroad partly by steamer and partly by country craft.
At the relevant time import of dates by steamers had been prohibited by Government (1) [1945] 1 3 I.T.R. Supp.
(2) ; 652 notification, and the consignments which were imported by steamer were, therefore, confiscated by the cust... |
Appeal No. 358 of 1958.
645 Appeal by special leave from the judgment and order dated 8th March, 1956, of the former Bombay High Court in I.T.R. No. 55 of 1955.
A. N. Kripal and D. Gupta, for the appellant.
N. A. Palkhivala and B. P. Maheshwari, for the respondents.
November 24.
The Judgment of the Court was delivered ... | For the purposes of its business the respondent borrowed a certain sum of money from the Bank of India on a pronote executed jointly by him and one Kishorilal in accordance with a commercial practice of carrying on business by borrowing money from Banks on joint and several liability.
The money was divided half and hal... |
Appeal No. 285 of 1959.
Appeal by Special Leave from the Judgment and Decree dated the 13th July, 1956, of the Patna High Court in M. J. C. No. 404 of 1954.
M. C. Setalvad, Attorney General for India and section P. Varma, for the Appellants.
A. V. Viswanatha Sastri, Suresh Aggarwala and D. P. Singh, for the Respondent.... | The appellant Corporation was assessed to sales tax under section 13(5) of the Bihar Sales Tax Act, 1947, on the price of machinery and equipment, amounting approximately to Rs. 42,63,305, supplied to two contractor firms on the basis of an agreement which it entered into with them for the construction of a dam.
The ag... |
No. 528, of 1959.
Appeal from the judgment and order dated September 20, 1957, of the former Bombay High Court in I.T.R. No. 15 of 1957.
Hardayal Hardy and D. Gupta, for the appellant.
R. J. Kolah, section N. Andley, J. B. Dadachanji, Rameshwar Nath and P. L. Vohra, for the respondent.
635 1960.
November 24.
The Judgme... | A consent decree was passed against the assessee awarding maintenance to his wife and children.
The decree did not create any charge upon the income of the assessee.
The assessee claimed in the assessment of income tax deduction of the amount paid under the decree from his total income.
Held, that the assessee was not ... |
Appeal No. 270 of 1959.
Appeal by special leave from the judgment and order dated December 23, 1957, of the Allahabad High Court (Lucknow Bench) at Lucknow in Civil Miscellaneous Application (0.
J.) No. 86 of 1954.
C. B. Aggarwala, G. C. Mathur and C. P. Lal, for the appellants.
Achhru Ram, section N. Andley, J. B. Dad... | The respondent was posted as officer incharge of a police station when complaints were received by the District Magis trate that the respondent was receiving bribes.
The District Magistrate got an enquiry made by the Sub Divisional Magistrate and forwarded the report toghether with his own endorsement to the Superinten... |
No. 528, of 1959.
Appeal from the judgment and order dated September 20, 1957, of the former Bombay High Court in I.T.R. No. 15 of 1957.
Hardayal Hardy and D. Gupta, for the appellant.
R. J. Kolah, section N. Andley, J. B. Dadachanji, Rameshwar Nath and P. L. Vohra, for the respondent.
635 1960.
November 24.
The Judgme... | A consent decree was passed against the assessee awarding maintenance to his wife and children.
The decree did not create any charge upon the income of the assessee.
The assessee claimed in the assessment of income tax deduction of the amount paid under the decree from his total income.
Held, that the assessee was not ... |
o. 273 of 1951.
Appeal under articles 132 (1) and 134 (1)(c) of the Constitution of India from the Judgment and Order dated I3th October, 1950, of the High Court of Judicature at Patna (Shearer, Ramaswami and Sarjoo Prosad JJ.) in Miscellaneous Judicial Case No. 220 of 1949.
S.K. Mitra (K. Dayal, with him), for the app... | Section 4 (1) (a)of the Indian Press (Emergency Pow ers) Act (XXIII of 1931) is not unconstitutional as the restrictions imposed on freedom of speech and expression by the said section are solely directed against the undermining of the security of the State or the overthrow of it and are within the ambit of article 19(... |
Appeal No. 358 of 1958.
645 Appeal by special leave from the judgment and order dated 8th March, 1956, of the former Bombay High Court in I.T.R. No. 55 of 1955.
A. N. Kripal and D. Gupta, for the appellant.
N. A. Palkhivala and B. P. Maheshwari, for the respondents.
November 24.
The Judgment of the Court was delivered ... | For the purposes of its business the respondent borrowed a certain sum of money from the Bank of India on a pronote executed jointly by him and one Kishorilal in accordance with a commercial practice of carrying on business by borrowing money from Banks on joint and several liability.
The money was divided half and hal... |
Appeal No. 270 of 1959.
Appeal by special leave from the judgment and order dated December 23, 1957, of the Allahabad High Court (Lucknow Bench) at Lucknow in Civil Miscellaneous Application (0.
J.) No. 86 of 1954.
C. B. Aggarwala, G. C. Mathur and C. P. Lal, for the appellants.
Achhru Ram, section N. Andley, J. B. Dad... | The respondent was posted as officer incharge of a police station when complaints were received by the District Magis trate that the respondent was receiving bribes.
The District Magistrate got an enquiry made by the Sub Divisional Magistrate and forwarded the report toghether with his own endorsement to the Superinten... |
Appeal No. 119 of 1959.
Appeal by special leave from the judgment and order dated January 9, 1958, of the Allahabad High Court (Lucknow Bench), Lucknow, in Civil Misc.
Application No. 115 of 1955.
683 C. B. Agarwala and C. P. Lal, for the appellants.
G. section Pathak, Achru Ram, section N. Andley, Rameshwar Nath, J. B... | The respondent was a sub Inspector of Police.
A complaint was received by the Superintendent of Police that the com plainant was carrying currency notes of Rs. 650 in a bundle when he was stopped by the respondent and his person was searched, that the respondent opened the bundle of notes and handed over the notes one ... |
Appeal No. 353 of 1959.
Appeal from the judgment and order dated April 22, 1958, of the Punjab High Court (Circuit Bench) at Delhi in Civil Writ No. 257 D of 1957.
M. C. Setalvad, Attorney General of India, section N. Andley, J. B. Dadachanji Rameshwar Nath and P. L. Vohra, for the Appellant.
G. section Pathak, R. L. A... | One Sharda Singh, respondent, who was an employee of the appellant mills was dismissed for disobeying the orders of the managing authority.
He filed an application before the Industrial tribunal under section 33 A of the , contesting his dismissal on various grounds, whereupon the tribunal passed an order to the effect... |
Appeal No. 119 of 1959.
Appeal by special leave from the judgment and order dated January 9, 1958, of the Allahabad High Court (Lucknow Bench), Lucknow, in Civil Misc.
Application No. 115 of 1955.
683 C. B. Agarwala and C. P. Lal, for the appellants.
G. section Pathak, Achru Ram, section N. Andley, Rameshwar Nath, J. B... | The respondent was a sub Inspector of Police.
A complaint was received by the Superintendent of Police that the com plainant was carrying currency notes of Rs. 650 in a bundle when he was stopped by the respondent and his person was searched, that the respondent opened the bundle of notes and handed over the notes one ... |
Appeal No. 419 of 1958.
Appeal by special leave from the judgment and order dated August 20, 1957, of the Calcutta High a Court in Income tax Reference No. 1 of 1956.
Hardyal Hardy and D. Gupta, for the appellant.
N. C. Chatterjee, Dipak Choudhri and B. N. Ghosh, for the respondent.
November 28.
The Judgment of the Cou... | The business of the respondent club was to run race meetings on a commercial scale.
The club did not own any horse, and therefore did not employ jockeys.
it was a matter of some importance to the club that there were jockeys of requisite skill and experience in sufficient numbers who would be available to the owners an... |
Appeal No. 517 of 1958.
Appeal from the judgment and order dated October 31, 1957, of the Kerala High Court in O. P. No. 215 of 1957.
G. B. Pai and Sardar Bahadur, for the appellant.
Hardyal Hardy and D. Gupta, for the respondents.
November 29.
The Judgment of the Court was delivered by SHAH, J.
C. A. Abraham hereinaft... | The appellant who was carrying on business in food grains in partnership with another person submitted the returns of the income of the firm for the accounting years even after his partner 's death.
It was found that certain income of the firm was concealed and the Income tax Officer not only assessed the firm to tax f... |
Appeal No. 419 of 1958.
Appeal by special leave from the judgment and order dated August 20, 1957, of the Calcutta High a Court in Income tax Reference No. 1 of 1956.
Hardyal Hardy and D. Gupta, for the appellant.
N. C. Chatterjee, Dipak Choudhri and B. N. Ghosh, for the respondent.
November 28.
The Judgment of the Cou... | The business of the respondent club was to run race meetings on a commercial scale.
The club did not own any horse, and therefore did not employ jockeys.
it was a matter of some importance to the club that there were jockeys of requisite skill and experience in sufficient numbers who would be available to the owners an... |
Appeal No. 327 of 1959.
Appeal from the order dated June 28, 1956, of the Bombay High Court at Nagpur in Misc.
First Appeal No. 15 of 1954.
98 774 A. V. Viswanatha Sastri, Shankar Anand and A. G. Batnaparkhi, for the appellant.
K. N. Rajagopal Sastri, as amicus curiae.
November 29.
The Judgment of the Court was deliver... | In a civil suit the respondent obtained a decree against his employer the appellant company for a sum which included com pensation for wrongful termination of his service, arrears of salary, interest and costs of the suit, and then applied for execution of the decree.
The Income tax Officer served a notice upon the res... |
Appeal No. 650 of 1957.
Appeal from the judgment dated July 13, 1956, of the Patna High Court in Miscellaneous Judicial Case No. 665 of 1954.
R. Ganapathy Iyer and R. H. Dhebar, for the appellant.
A. V. Viswanatha Sastri and R. C. Prasad, for the respondent.
November 29.
The Judgment of the Court was delivered by HIDAY... | The appellant who had agricultural income from his Zamindari was assessed to income tax for the four assessment years, 1944 45, to 1947 48.
The income tax authorities did not include in his assessable income, interest received by him on arrears of rent, in view of a decision of the Patna High Court, but subsequently th... |
Appeal No. 55 of 1950.
Appeal by special leave from the Judgment and Order dated March 18.
1949, of the High Court of Judicature at Bombay (Chagla C. J. 178 and Ten dolkar J.) in Income tax Reference No. 5 of.
1948, arising out of order dated September 27, 1947, of the Income tax Appellate Tribunal, Bombay Bench 'A ', ... | The appellant mills had insured its building, plant and machinery with various insurance conapanies against fire and had also taken out some policies of the type known.
as " consequential loss policies " which insured against loss of profits, standing charges and agency commission.
The mills were completely destroyed b... |
Appeal No. 93 of 1959.
Appeal by special leave from the Award dated May 13, 1957, of the Industrial Tribunal, Bombay, in Reference (I.T.) No. 166 of 1955.
R. J. Kolah, section N. Andley, J. B. Dadachanji, Rameshwar Nath and P. L. Vohra, for the appellants.
K. B. Chaudhury and Janardan Sharma, for the respondents Nos. 1... | The workmen of the appellant company claimed four months, wages including dearness allowance as bonus for the year 1952, and retrospective operation of the increased wage scale to be fixed by the Industrial Tribunal from March 1, 1952.
The appellant agreed to the increased wage scale suggested by the Tribunal but wante... |
Appeal No. 650 of 1957.
Appeal from the judgment dated July 13, 1956, of the Patna High Court in Miscellaneous Judicial Case No. 665 of 1954.
R. Ganapathy Iyer and R. H. Dhebar, for the appellant.
A. V. Viswanatha Sastri and R. C. Prasad, for the respondent.
November 29.
The Judgment of the Court was delivered by HIDAY... | The appellant who had agricultural income from his Zamindari was assessed to income tax for the four assessment years, 1944 45, to 1947 48.
The income tax authorities did not include in his assessable income, interest received by him on arrears of rent, in view of a decision of the Patna High Court, but subsequently th... |
Appeals Nos. 490 and 491 of 1958.
Appeals from the judgment and decree dated February 18, 1955, of the Madras High Court in Second Appeals Nos.
2038 and 2039 of 1950.
N. R. Raghavachariar, M. R. Krishnaswami and T. V. R. Tatachari, for the appellant.
R. Ganapathi Iyer and D. Gupta, for the respondent.
November 29.
The ... | The appellants, who were dealers in Cotton yarn, obtained a license under the Madras General Sales Tax Act, 1939 (IX of 1939).
Section 5 of that Act exempted such dealers from pay ment of sales tax under section 3 of the Act subject to such restrictions and conditions as might be prescribed, including the conditions as... |
Appeal No.232 of 1960.
Appeal from the Judgment and Order dated October 6, 1958, of the Bombay High Court in Income Tax Reference No. 10 of 1958.
R. J. Kolah, Dwaraka Das, section N. Andley, Rameshwar Nath, J. B. Dadachanji and P. L. Vohra for the Appellants.
Hardyal Hardy and D. Gupta for the Respondent.
November 29.
... | A who was the Dewan of the State of Bhavnagar before responsible government was introduced in the State, was granted a monthly pension of Rs. 2,000 by the Maharaja of the State by an order dated January 15, 1948.
On March 1, 1948 the State of Bhavnagar was merged in the United States of Saurashtra and the Maharajah cea... |
Appeals Nos. 98 and 99 of 1957.
Appeals from the judgment and order dated August 31, 1954, of the Madhya Pradesh High Court in Civil Misc.
Case No. 9 of 1953.
R. Ganapathi Iyer and D. Gupta, for the appellant in C. A. No. 98 of 1957 and respondents in C. A. No. 99 of 1957.
section K. Kapur and Naunit Lal, for the respo... | In order to put the sugar industry on a stable footing, for which it was necessary to develop the cane area, the Ruler of the erstwhile Gwalior State by an order dated 27 7 1946 sanctioned the levy of cess of one anna per maund on all sugar cane purchased by the respondent company.
When the Government of Madhya Bharat,... |
15 of 1959, 14 of 1960 and 21 of 1959.
Petitions under article 32 of the Constitution of India for enforcement of Fundamental Rights.
Frank Anthony and J. B. Dadachanji, for the petitioners (In Petns.
Nos. 15 and 21 of 1959).
612 H. J. Umrigar, O. P. Rana and A. G. Ratnaparkhi, for the petitioners (In Petn.
No. 14 of 1... | In Mohd. Hanif Quareshi vs The State of Bihar the Supreme Court held that a total ban on the slaughter of bulls, bullocks and she buffaloes after they had ceased to be useful was not in the interests of the general public and was invalid.
Thereafter, the Bihar Legislature passed the Bihar Preservation and Improvement o... |
Appeal No.232 of 1960.
Appeal from the Judgment and Order dated October 6, 1958, of the Bombay High Court in Income Tax Reference No. 10 of 1958.
R. J. Kolah, Dwaraka Das, section N. Andley, Rameshwar Nath, J. B. Dadachanji and P. L. Vohra for the Appellants.
Hardyal Hardy and D. Gupta for the Respondent.
November 29.
... | A who was the Dewan of the State of Bhavnagar before responsible government was introduced in the State, was granted a monthly pension of Rs. 2,000 by the Maharaja of the State by an order dated January 15, 1948.
On March 1, 1948 the State of Bhavnagar was merged in the United States of Saurashtra and the Maharajah cea... |
Appeal No. 517 of 1958.
Appeal from the judgment and order dated October 31, 1957, of the Kerala High Court in O. P. No. 215 of 1957.
G. B. Pai and Sardar Bahadur, for the appellant.
Hardyal Hardy and D. Gupta, for the respondents.
November 29.
The Judgment of the Court was delivered by SHAH, J.
C. A. Abraham hereinaft... | The appellant who was carrying on business in food grains in partnership with another person submitted the returns of the income of the firm for the accounting years even after his partner 's death.
It was found that certain income of the firm was concealed and the Income tax Officer not only assessed the firm to tax f... |
Appeals Nos. 490 and 491 of 1958.
Appeals from the judgment and decree dated February 18, 1955, of the Madras High Court in Second Appeals Nos.
2038 and 2039 of 1950.
N. R. Raghavachariar, M. R. Krishnaswami and T. V. R. Tatachari, for the appellant.
R. Ganapathi Iyer and D. Gupta, for the respondent.
November 29.
The ... | The appellants, who were dealers in Cotton yarn, obtained a license under the Madras General Sales Tax Act, 1939 (IX of 1939).
Section 5 of that Act exempted such dealers from pay ment of sales tax under section 3 of the Act subject to such restrictions and conditions as might be prescribed, including the conditions as... |
Appeal No. 395 of 1959.
Appeal by special leave from the Award dated November 25, 1957 of the Industrial Tribunal, Bombay, in Reference (I. T.) No. 24 of 1956.
N. C. Chatterjee, D. H. Buch and K. L. Hathi, for the appellants.
M. C. Setalvad, Attorney General for India, J. B. Dadachanji and section N. Andley, for the re... | Section 20(1) of the (XXVII of 1953), read with the proviso, is a perfectly reasonable provision and in the interest of the employees and it is not correct to say that it can apply only to the direct recruits of the existing air 812 companies and not at all to loaned employees working under them.
The two conditions of ... |
Appeals Nos. 12 and 13 of 1951.
Appeals from the Judgment and Decree dated the 17th/21st February, 1947, of the High Court of Judicature at Calcutta (Mukherjea and Biswas JJ.) in Appeal from Original Order No. 62 of 1946 with cross objectiou and Civil Revision Case No. 657 of 1946 arising out of Judgment and Order date... | A Subordinate Judge dismissed an application by a decree holder for adjournment of an execution case and by the same order dismissed the execution case itself without informing the decree.
holder 's pleader that the application for adjournment had been dismissed and asking him whether be had to make any submission in 1... |
Appeal No. 327 of 1959.
Appeal from the order dated June 28, 1956, of the Bombay High Court at Nagpur in Misc.
First Appeal No. 15 of 1954.
98 774 A. V. Viswanatha Sastri, Shankar Anand and A. G. Batnaparkhi, for the appellant.
K. N. Rajagopal Sastri, as amicus curiae.
November 29.
The Judgment of the Court was deliver... | In a civil suit the respondent obtained a decree against his employer the appellant company for a sum which included com pensation for wrongful termination of his service, arrears of salary, interest and costs of the suit, and then applied for execution of the decree.
The Income tax Officer served a notice upon the res... |
Appeals Nos. 776 and 777 of 1957.
Appeals by special leave from the judgment and order dated September 25, 1956, of the Bombay High Court in Income tax Application No. 48 of 1956; and from the judgment and order dated March 17,1954, of the Income tax Appellate Tribunal, Bombay, in E.P.T.A. Nos. 757, 903 and 944 of 1948... | The appellant carried on various businesses and one such was the running of a Theatre and Restaurant.
In October, 1943, a subsidiary company was formed which was using the premises of the Theatre under a lease granted to it from April, 1944.
In working out the capital of the two companies for excess profits tax, a clai... |
Appeals Nos. 187 and 190 of 1960.
Appeals from the judgment dated 22nd January, 1957, of the Punjab High Court (Circuit Bench), Delhi, in Civil Reference No. 6 of 1953.
Veda Vyasa, section K. Kapur and K. K. Jain, for the appellant.
B. Ganapathi Iyer and D. Gupta, for the respondent.
November 30.
The Judgment of the Co... | The object with which the appellant company was formed was to promote and regulate the business in shares, stocks and securities etc., and to establish and conduct a Stock Exchange in order to facilitate the transaction of such business.
Its capital was divided into shares on which dividend could be earned.
it provided... |
Appeals Nos. 776 and 777 of 1957.
Appeals by special leave from the judgment and order dated September 25, 1956, of the Bombay High Court in Income tax Application No. 48 of 1956; and from the judgment and order dated March 17,1954, of the Income tax Appellate Tribunal, Bombay, in E.P.T.A. Nos. 757, 903 and 944 of 1948... | The appellant carried on various businesses and one such was the running of a Theatre and Restaurant.
In October, 1943, a subsidiary company was formed which was using the premises of the Theatre under a lease granted to it from April, 1944.
In working out the capital of the two companies for excess profits tax, a clai... |
Appeal No.424 of 1957.
Appeal by special leave from the judgment and order dated January 25, 1955, of the Patna High Court in Misc.
Judicial Case No. 621 of 1953.
N. C. Chatterjee and R. C. Prasad, for the appellant.
K. N. Rajagopal Sastri and D. Gupta, for the respondent.
791 1960.
November 30.
The Judgment of the Cou... | In 1945 the appellant who was a Zamindar granted licences to different parties to prospect bauxite.
Under the licence the licensee had the right to enter upon the land to prospect, dig and prove all bauxite lying in or within the land and to take away and appropriate samples of bauxite in reasonable quantities not exce... |
Appeal No. 264 of 1956.
Appeal by special leave from the Judgment and Order dated June 29, 1954, of the Bombay High Court in Appeal No. 127 of 1953.
A. V. Viswanatha Sastri, Hemendra Shah, section N. Andley, J. B. Dadachanji, Rameshwar Nath and P. L. Vohra, for,the Appellant.
J. C. Bhatt, C. J. Shah and Naunit Lal, for... | Various contracts for sale of goods had been made between the parties in Bombay each of which contained an arbitration clause.
Disputes having arisen in March, 1952, in respect of these contracts, they were referred to arbitration and a composite award was made on October 7, 1952, against the respondent.
One of these d... |
Appeals Nos. 187 and 190 of 1960.
Appeals from the judgment dated 22nd January, 1957, of the Punjab High Court (Circuit Bench), Delhi, in Civil Reference No. 6 of 1953.
Veda Vyasa, section K. Kapur and K. K. Jain, for the appellant.
B. Ganapathi Iyer and D. Gupta, for the respondent.
November 30.
The Judgment of the Co... | The object with which the appellant company was formed was to promote and regulate the business in shares, stocks and securities etc., and to establish and conduct a Stock Exchange in order to facilitate the transaction of such business.
Its capital was divided into shares on which dividend could be earned.
it provided... |
Appeal No. 264 of 1956.
Appeal by special leave from the Judgment and Order dated June 29, 1954, of the Bombay High Court in Appeal No. 127 of 1953.
A. V. Viswanatha Sastri, Hemendra Shah, section N. Andley, J. B. Dadachanji, Rameshwar Nath and P. L. Vohra, for,the Appellant.
J. C. Bhatt, C. J. Shah and Naunit Lal, for... | Various contracts for sale of goods had been made between the parties in Bombay each of which contained an arbitration clause.
Disputes having arisen in March, 1952, in respect of these contracts, they were referred to arbitration and a composite award was made on October 7, 1952, against the respondent.
One of these d... |
Appeal No. 30 of 1958.
Appeal by special leave from the judgment and order dated March 24, 1955, of the Punjab High Court in Civil Reference No. 3 of 1953.
Gopal Singh, for the appellants.
K. N. Rajagopala Sastri and D. Gupta, for the respondent.
212 1960.
August 17.
The Judgment of the Court was delivered by HIDAYATUL... | The appellant entered into contract with Government for the supply of goods, and in the assessment year 1942 43 Rs. 10,80,653 and in the assessment year 1943 44, Rs. 7,45,336 were assessed as its income by the Income tax Officer.
The supplies to Government were made for.
Jaipur by the appellant, and payment was by cheq... |
y of the view that the almost unanimous opinion of experts is that after the age of 15, bulls.
bullocks and buffaloes are no longer useful for breeding, draught and other purposes and whatever little use they may have then is greatly offset by the economic disadvantages of feeding and maintaining unserviceable cattle d... | In order to put the sugar industry on a stable footing, for which it was necessary to develop the cane area, the Ruler of the erstwhile Gwalior State by an order dated 27 7 1946 sanctioned the levy of cess of one anna per maund on all sugar cane purchased by the respondent company.
When the Government of Madhya Bharat,... |
Appeal No. 51 of 1951.
Appeal from the Judgment and Decree dated the 11h September, 1945, of the High Court of Judicature at Allaha bad (Brand and Waliullah JJ.) in First Appeal No. 212 of 1942 arising out of the Judgment and Decree dated the 28th February, 1942, of the Court of the Civil Judge of Azamgarh in Original ... | Under Mahomedan law a person who has charge of the person or property of a minor without being his legal guardian, i.e., a de facto guardian, has no power to convey to another any right or interest in immoveable property which the transferee can enforce against the minor.
The question whether the transaction has result... |
Appeal No. 328 of 1959.
Appeal by special leave from the judgment and order dated 23rd February, 1956, of the Bombay High Court in Income tax Reference No. 34 of 1955.
K. N. Rajagopala Ayyangar and D. Gupta, for the appellant.
Rameshwar Nath, section N. Andley, J. B. Dadachanji and P. L. Vohra, for the respondent.
Dece... | One of the persons who entered into a partnership was a minor and in the instrument of partnership he was described as a full partner with equal rights and obligations with the other adult partners.
The deed of partnership which was signed by the minor was produced before th e Registrar of Firms f or registration and h... |
Appeal No. 328 of 1959.
Appeal by special leave from the judgment and order dated 23rd February, 1956, of the Bombay High Court in Income tax Reference No. 34 of 1955.
K. N. Rajagopala Ayyangar and D. Gupta, for the appellant.
Rameshwar Nath, section N. Andley, J. B. Dadachanji and P. L. Vohra, for the respondent.
Dece... | One of the persons who entered into a partnership was a minor and in the instrument of partnership he was described as a full partner with equal rights and obligations with the other adult partners.
The deed of partnership which was signed by the minor was produced before th e Registrar of Firms f or registration and h... |
Appeal No. 222 of 1960.
Appeal from the judgment and order dated December 15, 1959, of the Punjab High Court (Circuit Bench), Delhi, in R. F. Appeal No. 77 D of 1954.
G. section Pathak and B. C. Misra, for the appellant.
Mukat Behari Lal Bhargava and J. P. Goyal, for respondents Nos. 1 to 7. 1960.
December 5.
The Judgm... | The respondents filed a suit for specific performance against the appellant which was dismissed on March 12, 1954.
On March 24 the respondents made an application for a certified copy of the judgment and decree.
The decree was not drawn up and the respondents were supplied a certified copy of the judgment and the memo ... |
Appeal No. 222 of 1960.
Appeal from the judgment and order dated December 15, 1959, of the Punjab High Court (Circuit Bench), Delhi, in R. F. Appeal No. 77 D of 1954.
G. section Pathak and B. C. Misra, for the appellant.
Mukat Behari Lal Bhargava and J. P. Goyal, for respondents Nos. 1 to 7. 1960.
December 5.
The Judgm... | The respondents filed a suit for specific performance against the appellant which was dismissed on March 12, 1954.
On March 24 the respondents made an application for a certified copy of the judgment and decree.
The decree was not drawn up and the respondents were supplied a certified copy of the judgment and the memo ... |
Appeals Nos. 37 & 38 of 1957.
Appeals from the judgment and order dated August 30, 1955, of the former Bombay High Court in Appeals Nos.
55 and 56 of 1955, arising out of the judgment and order dated June 23, 1955, of the said High Court in Misc.
Application No. 80 of 1955.
C. K. Daphtary, Solicitor General of India, B... | Section 2(5) of the , properly construed, does not by itself confer the power on the appropriate Government to make a reference.
That power is really contained in section 10(i) of the Act.
In deciding whether it should or should not make a reference under section 12(5) of the Act the appropriate Government need not bas... |
Appeal No. 200 of 1960.
Appeal from the Judgment and Order dated the 19th March, 1959, of the Mysore High Court, Bangalore, in Writ Petition No. 263 of 1957.
K.Srinivasan and R. Gopalakrishnan, for the appellant.
A. N. Kirpal and D. Gupta, for the respondent.
December 5.
The Judgment of the Court was delivered by SHAH,... | The appellants, a Hindu undivided family, carrying on business in the former State of Mysore, were assessed under the Mysore Income tax Act for the year of assessment 1949 50 corresponding to the year of account July 1, 1948, to June 30, 1949.
The Indian Income tax Act came into force in that area in April 1, 1950, and... |
Appeal No. 200 of 1960.
Appeal from the Judgment and Order dated the 19th March, 1959, of the Mysore High Court, Bangalore, in Writ Petition No. 263 of 1957.
K.Srinivasan and R. Gopalakrishnan, for the appellant.
A. N. Kirpal and D. Gupta, for the respondent.
December 5.
The Judgment of the Court was delivered by SHAH,... | The appellants, a Hindu undivided family, carrying on business in the former State of Mysore, were assessed under the Mysore Income tax Act for the year of assessment 1949 50 corresponding to the year of account July 1, 1948, to June 30, 1949.
The Indian Income tax Act came into force in that area in April 1, 1950, and... |
Appeal No. 328 of 1960.
Appeal from the order dated March 4, 1958, of the Punjab High Court, Chandigarh, in Civil Reference No. 29 of 1952.
A. V. Viswanatha Sastri, R. Ganapathy Iyer and G. Gopalakrishnan, for the appellant.
Hardyal Hardy and D. Gupta, for the respondent.
December 6.
The Judgment of the Court was deliv... | The assessee, an electricity supply undertaking, received certain sum of money for new service connections granted to its customers.
Part of this amount was spent for laying mains and service lines.
The Income tax Officer treated the entire amount as trading receipt.
In appeal the Appellate Assistant Commissioners excl... |
Appeal No. 37 of 1955.
Appeal from the judgment and order dated December 7, 1954, of the Jammu and Kashmir High Court in Criminal Misc.
No. 76 of 2011.
Vir Sen Sawhney, for the appellant.
C. K. Daphtary, Solicitor General of India, B. R. L. Iyengar, R. H. Dhebar and T. M. Sen, for the respondents.
Sardar Bahadur, for t... | The High Court of.
Jammu and Kashmir, relying on the decisions of this Court in Election Commission, India vs Saka Venkata Subba Rao; , and K. section Rashid and Son vs The Income Tax Investigation Commission etc.
; , , dismissed an application for a writ made by the appellant against the Union of India and Anr.
under ... |
Appeal No. 37 of 1955.
Appeal from the judgment and order dated December 7, 1954, of the Jammu and Kashmir High Court in Criminal Misc.
No. 76 of 2011.
Vir Sen Sawhney, for the appellant.
C. K. Daphtary, Solicitor General of India, B. R. L. Iyengar, R. H. Dhebar and T. M. Sen, for the respondents.
Sardar Bahadur, for t... | The High Court of.
Jammu and Kashmir, relying on the decisions of this Court in Election Commission, India vs Saka Venkata Subba Rao; , and K. section Rashid and Son vs The Income Tax Investigation Commission etc.
; , , dismissed an application for a writ made by the appellant against the Union of India and Anr.
under ... |
Appeal No. 37 of 1952.
Appeal from the Judgment and Decree dated the 24th September, 1948, of the High Court of Judicature at Madras (Menon and Mack, JJ.) in A.A.O.No.
688 of. 1945 arising out of Judgment and Decree dated the 1st October 1945 of the Court of the ' District Judge of Anantapur in Original Petition No. 15... | Where, in an arbitration under section 21 of the Indian Arbitration Act, the arbitrator took statements from each of the parties in the absence of the other and made an award: Held, that it is one of the elementary principles of the administration of justice, whether by courts or by arbitration by lawyers or merchants,... |
Appeal No. 303 of 1958.
Appeal from the judgment and order dated August 3, 1956, of the Bombay High Court in Incometax Reference No. 10 of 1956.
K. N. Rajagopal Sastri and D. Gupta, for the appellant.
N. A. Palkhivala, section N. Andley, J. B. Dadachanji and Rameshwar Nath, for the respondents.
May 4.
The Judgment of t... | The Income tax Officer found that in the assessment year 1953 54 the respondent assessee company had declared excess dividends amounting to Rs. 1,87,691 and he levied additional income tax on it at 5 annas in the rupee after deducting incometax borne by the profits of the previous year at 4 annas per rupee, a surcharge... |
Appeal No. 312 of 1959.
Appeal from the judgment and order dated August 23, 1956, of the Bombay High Court in Income tax Reference No. 21 of 1956.
Hardyal Hardy and D. Gupta, for the appellant.
A.V. Viswanatha Sastri and I. N. Shroff, for the respondent.
December 6.
The Judgment of the Court was delivered by KAPUR, J.
... | The respondent was a registered firm carrying on business as commission agents, and for the purpose of income tax it was treated as the agent of a non resident principal doing business outside India.
Under section 42(1) of the Indian Income tax Act the respondent was deemed to be the assessee and had to pay Rs. 3,78,49... |
iminal Appeals Nos.
57 and 58 of 1960.
Appeals by special leave from the judgment and order dated November 5/6, 1958, of the Bombay High Court at Nagpur in Criminal Appeal No. 94 of 1958.
Jai Gopal Sethi and G. C. Mathur, for the appellant (in Cr. A. No. 57 of 1960).
G. C. Mathur, for the appellant (in Cr. A. No. 58 of... | On the date fixed for the inquiry the prosecution intimated to the Magistrate that it did not intend to examine any witness in the Magistrate 's Court.
The Magistrate adjourned the inquiry to consider whether it was necessary to record any evidence before commitment.
On the adjourned date he expressed his opinion that ... |
Appeals Nos. 351 356 and 358 369 of 1960.
Appeals by special leave from the Award Part 1 of the Industrial Court, Bombay, in References IC Nos. 261, 297, 238, 241, 248, 263, 266, 271, 301, 302, 257, 237 296: 299, 300, 283 and 284 of 1959.
3 N. A. Palkhivala, I. M. Nanavati, section N. Andley J. B. Dadachanji, Rameshwar... | The respondent, the Textile Labour Association at Ahmedabad, entered into a five years pact with the Ahmedabad Mill Owners ' Association, representing the member mills, in regard to payment of bonus to the employees of the mills for the years 1953 57.
The Labour Union demanded bonus for the year 1958 on the basis of th... |
133 of 1959.
Petition under article 32 of the Constitution of India for enforcement of Fundamental Rights.
A. V. Viswanatha Sastri and G. Gopalakrishnan, for the petitioner.
D. Narasa Raju, Advocate General, of Andhra Pradesh, D. Venkatappayya Sastri and ' T. M. Sen, for respondents Nos.
T. V. R. Tatachari, for respond... | Village P in the State of Andhra Pradesh was originally comprised of a village of the same name and a fairly large hamlet called PP, but in view of the difficulties in the two being treated as one unit for purposes of village administration the Board of Revenue sanctioned the bifurcation of P into two villages, P and P... |
l Appeal c, No. 380 of 1957.
Appeal from the judgment and order dated March 8, 1956, of the Bombay High Court in Income tax Reference No. 4 of 1956.
N. A. Palkhivala, section N. Andley, Rameshwar Nath, J. B. Dadachanji and P. L. Vohra, for the appellant.
A. N. Kripal and D. Gupta, for the respondent.
December 7.
The Ju... | During the assessment year, the company had not distributed dividends to the extent of 60% of its profits and an order under section 23A(1) of the Act was passed by the Income tax Officer.
The question referred by the Tribunal to the High Court was whether at the relevant time the assessee company could be deemed to be... |
Appeal No. 108/ 56.
Appeal by special leave from the Judgment and decree dated May 27, 1953, of the Punjab High Court in Regular Second Appeal No. 176 of 1949, against the judgment and decree dated December 20, 1948, of the District Judge, Ludhiana, arising out of the Judgment and decree dated February 6, 1948, of the ... | Under the customary law prevalent amongst the Hindu Jats of Grewal got in Ludhiana, a daughter is a preferential heir to her father in respect of his self acquired property to his collaterals.
Rattigan 's Digest of Customary Law, paragraph 23, which records the correct law on the point, is not in conflict with Riwaji a... |
Appeal No. 30 of 1957.
Appeal by special leave from the judgment and order dated September 1, 1955, of the Bombay High Court in Income tax Reference No. 37 of 1952.
N. A. Palkhivala and I. N. Shroff, for the appellant.
K. N. Rajagopala Ayyangar and D. Gupta, for the respondent.
December 7.
The Judgment of the Court was... | One Maganlal Parbhudas who was a Director of the assessee company held 6,344 shares out of a total of 10,000 shares of the company and he made a gift of 1000 shares to each of his five sons.
During the accounting period the company had eight Directors including the said Maganlal Parbhudas and two of his sons and they h... |
Appeal No. 531 of 1959.
Appeal by special leave from the Award dated October 21, 1957 of the Central Government Industrial Tribunal, Dhanbad, in Reference No. 6 of 1957.
N. Dutta Mazumdar, G. N. Bhattacharjee and B. P. Maheshwari, for the appellants.
M. C. Setalvad, Attorney General of India and R. Gopalakrishnan, for ... | In view of the unqualified and absolute prohibition contain ed in section 31A(1)(c) of the , against payment of bonus to the employees in general insurance business, the exception made by proviso (vii) to that section must be strictly confined to the limits prescribed by the said proviso.
The policy underlying the prov... |
minal Appeal No. 169 of 1959.
Appeal by special leave from the judgment and order dated March 27, 1958, of the Allahabad High Court in Criminal Appeal No. 785 of 1955.
972 Nuruddin Ahmad and Naunit Lal, for the appellant.
G. C. Mathur and C. P. Lal, for the respondent.
December 7.
The Judgment of the Court was delivere... | The appellant was a Head Constable attached to a malkhana where articles seized in connection with excise offences were kept in deposit.
The appellant was charged under section 5(1)(c) read with section 5(2), Prevention of Corruption Act, 1947, in that he had dishonestly or fraudulently misappropriated or otherwise con... |
Appeal No. 147 of 1951.
Appeal from the Judgment and Decree dated September 4, 1946, of the late Chief Court of Oudh (now the High Court of Judicature at Allahabad, Lucknow Bench) (Misra and Wallford JJ.) in First Civil Appeal No. 139 of 1941, arising out of the Judgment,and Decree dated October 23, 1941, of the Court ... | The Oudh Estates Act (Act I of 1869) does not interdict the creation of future estates and limitations provided they do not transgress the rule of perpetuities and where a disposition by a will made by a taluqdar does not make the legatee an absolute owner but gives him only an interest for life which is followed by su... |
Appeal No. 88 of 1957.
Appeal from the judgment and order dated January 18, 1956, of the Rajasthan High Court (Jaipur Bench) in D.B.C. Writ Petition No. 262 of 1954.
section K. Kapur and Ganpat Rai, for the appellants.
N. section Bindra and D. Gupta, for the respondents.
December 7.
The Judgment of the Court was delive... | The jhalawar State Bank was originally a Bank belonging to the ruling State of jhalawar and its assets, including moneys 963 due to it, became vested in the United State of Rajasthan under the covenant executed by the Ruler of Jhalawar along with other Rulers by which the United State of Rajasthan was formed.
On the pr... |
Appeal No. 366 of 1959.
38 Appeal from the judgment and order dated September 18, 1958, of the Calcutta High Court in Income Tax Reference No. 9 of 1955.
section Mitra and section N. Mukherjee, for the appellant.
K. N. Rajagopal Sastri and D. Gupta, for the respondent.
December 8.
section K. DAS, J. This is an appeal o... | The appellant who was the registered holder of 500 shares of a company executed a deed dated January 19, 1953, by which he assigned to his wife the right, title and interest to all dividends and sums of money which might be declared or might become due on account or in respect of those shares for the term of her natura... |
l Appeals Nos. 153 and 154 of 1960.
Appeals by special leave from the Award dated February 5,1959, of the Industrial Tribunal, Bombay, in Reference (I.T.) No. 212 of 1958.
S.D. Vimadalal, section N. Andley and J. B. Dadachanji, for the appellant in C. A. No. 153/60 and Respondent in C.A. No. 154/60.
M.C. Setalvad, Atto... | The question in this appeal was whether the Tribunal was wrong in not allowing the amount paid to a political fund which was permissible as an item of expense and for disallowing the claim for deduction of certain amounts as extraneous income and whether the salesmen and apprentices were entitled to bonus.
168 Held, th... |
Appeal No. 370 of 1959.
Appeal by special leave from the judgment and order dated August 6, 1957, of the Bombay High Court, Nagpur, in Misc.
Petition No. 512 of 1956.
M. N. Phadke and Naunit Lal, for the appellant.
Shankar Anand and A. G. Ratnaparkhi, for the respondents Nos. 2 4.
N.P. Nathvahi, K. L. Hathi and R. H. D... | The appellant employed workmen in his bidi factory who had to work at the factory and were not at liberty to work at their houses; their attendance were noted in the factory and they had to work within the factory hours, though they were not bound to work for the entire period and could come and go away when they liked... |
Appeal No. 506 of 1957.
Appeal from the judgment and order dated July 21, 1955, of the High Court of Andhra, Guntur, in Writ Appeal No. 122 of 1954.
K. N. Rajagopala Sastri and D. Gupta, for the appellant.
T. V. B. Tatachari, for the respondent.
December 8.
, J. This appeal by the State of Andhra is from the judgment o... | The respondent, holding the substantive rank of a Head Constable in the Madras Police Service, was promoted to officiate as a probationary Sub Inspector and, on the completion of the period of probation, placed in the category of approved probationers for confirmation when substantive vacancies arose.
Instead of being ... |
Criminal Appeal No. 63 of 1957.
Appeal from the judgment and order dated March 2, 1956, of the Bombay High Court in Cr. A. No. 1258 of 1955.
H. R. Khanna and R. H. Dhebar, for the appellant.
N. section Bindra, for the respondents (Amicus curiae).
December 9.
The following Judgment of the Court was delivered by AYYANGAR... | By article 20(2) of the Constitution "No person shall be prose cuted and punished for the same offence more than once.
" Section 26 of the , provides, "Where an act or omission constitutes an offence under two or more enactments, then the offender shall be liable to be prosecuted and punished under either or any of tho... |
Appeals Nos. 494 and 495 of 1958.
Appeals from the judgment and order dated April 18, 1955, of the Madras High Court in Case referred Nos. 53 of 1952 and 44 of 1953.
Hardayal Hardy and D. Gupta, for the appellant.
A. V. Viswanatha Sastri, R. Ganapathy Iyer, section Padmanabhan and G. Gopalakrishnan, for the respondent.... | The respondents, a firm carrying on business in dyes and chemicals under the name and style of Colours Trading Com pany, with their head office at Madurai and thirteen branch offices in different towns, were the chief representatives in South India of the products of the I. C. I., a manufacturing concern.
M was employe... |
Appeal No. 427 of 1959.
Appeal by special leave from the Award dated February 18, 1958, of the Industrial Tribunal (Textiles) U.P., Allahabad, in Petitions (under section 6 E) Nos.
(Tex.) 3 and 4 of 1957 and 1 of 1958.
M. C. Setalvad, Attorney General for India and G. C. Mathur, for the appellant.
B. P. Maheshwari, for... | Two officers of the appellant were assaulted by the workmen.
In this connection the appellant served notices on eight workmen calling upon them to explain their conduct and to show cause why they should not be dismissed.
In their explanations the workmen denied the charges.
Thereupon a proper enquiry was held according... |
Appeal No. 31 of 1960.
Appeal by special leave from the judgment and order dated March 14, 1957, of the Patna High Court in Miscellaneous Judicial Case No. 165 of 1957.
P. K. Chatterjee, for the appellant.
section P. Varma, for respondents Nos. 1 and 4.
Nooni Coomar Chakravarti and B. P. Maheshwari, for respondent No. ... | On the termination of the appellant 's services by his employer an industrial dispute was raised by his union and the question of his dismissal along with a number of other disputes was referred to the Industrial Tribunal.
After several adjournments of the case the management and the union filed a joint petition of com... |
minal Appeal No. 119 of 1958.
Appeal by special leave from the judgment and order dated July 29, 1957, of the Rajasthan High Court, Jodhpur, in Criminal Appeal No. 42 of 1954.
16 122 B. L. Kohli and C. L. Sareen, for the appellants.
section K. Kapur and D. Gupta, for the respondent.
December 9.
The Judgment of the Cour... | There were two rival factions in a certain village one con sisting of Rajputs and the other of cultivators.
On a particular festival day both the groups went to a temple for worship and cultivators who reached the temple first occupied a place therein which was usually occupied by Rajputs.
Subsequently Rajputs arrived ... |
o. 160 of 1952) under article 32 of the Constitution of India for the enforcement of fundamental rights.
The facts of the case and arguments of the counsel are stated fully in the judgment.
Petitioner No. I (Aswini Kumar Ghosh) in person.
B. Sen for the respondents.
N. C. Chatterjee (S.N. Mukherjee and B. Sen, with him... | Section 2 of the Supreme Court Advocates (Practice in High Courts) Act, 1951, provided that "notwithstanding anything contained in the (XXVIII of 1926), or any other law regulating the conditions subject to which a person not entered in the roll of advocates of a High Court may be permitted to practise in that High Cou... |
Appeal No. 243 of 1959.
Appeal by special leave from the judgment and order dated April 24, 1958, of the Bombay High Court in Special Civil Application No. 874 of 1958.
M. C. Setalvad, Attorney General for India, G. P. Vyas and I. N. Shroff, for the appellant Vithalbhai Patel, section section Shukla, C. T. Daru and E. ... | An award, called the Standardisation Award, fixing the wages for different categories of workers in the textile mills at Ahmedabad was made by the Industrial Tribunal.
The wages of clerks were, however, settled by a subsequent agreement bet ween the Ahmedabad Mill Owners ' Association and the Textile 221 Labour Associa... |
Appeal No. 279 of 1959.
Appeal by special leave from the judgment and order dated November 18, 1957, of the Kerala High Court in O. P. No. 87 of 1956.
A. V. Sayed Muhammad, for the appellants.
The respondents did not appear.
182 1960.
December 12.
The Judgment of the Court was delivered by HIDAYATULLAH, J.
This is an a... | The respondents were assessed to sales tax under the Travancore Cochin General Sales Tax Act and proceedings were started against them under section 13 of the Act for the recovery of the arrears of Sales Tax as if they were arrears of land revenue.
The proceedings were not fruitful.
Thereafter a prosecution under secti... |
13 to 24, 42 and 46 to 54 of 1958.
Petitions under Article 32 of the Constitution of India for enforcement of Fundamental Rights.
M.C. Setalvad, Attorney General for India, Syed Mahmud, J. B. Dadachanji, section N. Andley, Rameshwar Nath and P. L. Vohra, for the petitioners in petitions Nos. 13 18, and 46 54 of 1958.
C... | The Travancore Cochin Land Tax Act, 1955 was passed by the legislature of the State of Travancore Cochin and was amended by Act 10 of 057, by the State of Kerala.
By section 4 Of the Act all lands in the State of whatever description and held under whatever tenure were to be charged and levied a uniform rate of tax to ... |
Appeal No. 35 of 1959.
Appeal from the judgment and decree dated October 29, 1956, of the Allahabad High Court in Writ Petition No. 327 of 1956.
H. N. Sanyal, Additional Solicitor General of India, J. B. Dadachanji, section N. Andley, Rameshwar Nath and P. L. Vohra, for the appellants.
G. C. Mathur and C. P. Lal, for t... | Entry 52 of List II of the Seventh Schedule to the Consti tution empowered State Legislatures to make a law relating to "taxes on the entry of goods into a local area for consumption, use or sale therein".
The U. P. Legislature passed the U. P. Sugarcane Cess Act, 1956, which authorised the State Government to impose a... |
Appeal No. 516 of 1959.
Appeal from the judgment and order dated September 3, 1957, of the Bombay High Court in Income tax Reference No. 49 of 1957.
J.M. Thakar, section N. Andley, J. B. Dadachanji, Rameshwar Nath and P. L. Vohra, for the appellants.
A. N. Kripal and D. Gupta, for the respondent.
December 12.
The Judgm... | The appellants were partners of two registered firms and another firm which was unregistered.
Their profit and loss for the assessment year 1948 49 were as follows: From registered firms Rs. 11,902 loss, 1,265 loss, total loss Rs. 13,167.
Income from the unregistered firm Rs. 26,110 profit, other income Rs. 262.
The in... |
Appeals Nos. 32 and 33 of 1960.
Appeals by special leave from the Award dated February 24, 1959, of the Industrial Tribunal, Bihar, Patna, in Reference nos.
10 of 1959 and 1 of 1955.
M. C. Setalvad, Attorney General for India, Nooni Coomar Chakravarti and B. P. Maheshwari, for the appellant.
B. C. Ghose and P. K. Chatt... | During the course of conciliation proceedings in respect of a dispute between the appellant company and its workmen a settlement was arrived at between the parties on February 18, 1954.
Despite the settlement some of the workmen went on strike on February 23, 1954, but eventually it was called off on March 19 and 20, 1... |
Appeals Nos.
137 to 141 of 1958.
Appeals by special leave from the judgment and order dated April 26, 1956 of the Patna High Court in Misc.
Judicial Cases Nos. 362 to 366 of 1955.
A. V. Viswanatha Sastri, section K. Majumdar and I. N. Shroff, for the appellants Nos. 2 to 4 (In all the appeals).
Hardayal Hardy and D. Gu... | The appellant used to invest his cash surplus in shares and securities and maintained an account book called Book No. 1 relating thereto.
During the period from 1930 to 1941 42 he purchased a large number of shares and securities which by the accounting year 1941 42 were of a value Rs. 1491 lacs.
He sold certain shares... |
Appeals Nos. 290 to 292 of 1959.
Appeals by special leave from the judgment and order dated December 6, 1957, of the Kerala High Court in Agricultural Income tax Referred Cases Nos. 15, 18 and 19 of 1955.
C.K. Daphtary, Solicitor General of India, Thomas Vellapally and M. R. K. Pillai, for the appellants (in all the ap... | In computing the agricultural income of a person section 5(f) of the Travancore Cochin Agricultural Income tax Act, 1950, allowed deductions of any expenditure "laid out wholly and exclusively for purpose of deriving the agricultural income".
The assessee who had rubber plantations claimed that the amount expended on t... |
Appeal No. 352 of 1958.
Appeal by special leave from the judgment and order dated July 27, 1956, of the Labour Appellate Tribunal of India, Bombay, in Appeal (Bom.) No. 72 of 1956.
G. section Pathak, J. B. Dadachanji, section N. Andley and Rameshwar Nath, for the appellant.
D. section Nargoulkar and K. R. Choudhuri, fo... | A dispute having arisen between the appellant employer and its workmen regarding the employment of contract labour in the appellant 's mills, the union representing the workmen which is the respondent in the present case after serving notice on the appellant under section 42(2) of the Bombay Industrial Relations Act ma... |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.