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Supreme Court Upholds Division Bench in Motor Vehicles Act Permit Dispute — Writ of Certiorari Not Issuable on Questions of Fact. Regional Transport Authority's evaluation of monopoly as relevant consideration under Section 47(1)(a) upheld; High Court cannot reappraise evidence in writ jurisdiction under Article 226....

This appeal by special leave arose from a dispute over grant of one stage carriage permit between Mannargudi and Nagapattinam, a route of 34 miles. Four applicants competed: Sri Rama Vilas Service (P)...

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Supreme Court Upholds Assessee in Income Tax Insurance Assessment Dispute; Income-tax Officer Lacked Power to Adjust Accounts Without Consulting Controller of Insurance. Adjustment of Investment Reserve Fund Transfer Based on Undervaluation of Securities Violated Section 10(7) and Schedule Rules 2(b) and 3(b) of Income-tax Act, 1922....

The appeals before the Supreme Court arose from income tax assessments of the life insurance business of Bharat Insurance Co. Ltd., which later merged with the Life Insurance Corporation Ltd. The asse...

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Supreme Court Convicts Oil Mill Manager for Failing to Keep Dangerous Machinery Guard in Position Under Factories Act. Absence of Safety Guard While Machine in Motion Amounts to Statutory Contravention Despite Unknown Removal; Manager's Ignorance Not a Defence Under Sections 21(1)(iv)(c) and 92 of Factories Act, 1948....

Background: This criminal appeal arose from a prosecution under the Factories Act, 1948 against the manager of an oil mill after a workman suffered severe injury. The State of Gujarat appealed by spec...

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Supreme Court Upholds Commissioner of Income-Tax in Appeal Concerning Assessment of Income from Letting of Fully Equipped Hotel Building. Letting of Building and Furniture Does Not Constitute Business; Income Assessable Under Section 9 for Building and Section 12(3) for Furniture and Fixtures Under Income Tax Act, 1922....

The appeal before the Supreme Court arose from a reference made by the Income-tax Appellate Tribunal to the Bombay High Court under Section 66(1) of the Income Tax Act, 1922. The appellant, Sultan Bro...

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Supreme Court Partly Allows Appeals in Industrial Bonus Dispute over Computation of Available Surplus. Earlier Rehabilitation Assessment Based on Insufficient Evidence Not Binding, and Prior Year Expenses Cannot Be Deducted in Current Year's Bonus Calculation....

Burn and Company Limited (Iron Works), Howrah, and its workmen were in dispute over profit bonus for the year 1960, corresponding to the company's financial year from May 1, 1958 to April 30, 1959. Th...

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Supreme Court Allows Landlord's Appeal in Bombay Tenancy and Agricultural Lands Act Case Due to Prospective Operation of Section 84A. Prior Final Declaration of Invalid Transfer by Collector Bars Subsequent Validation Under Section 84A of Bombay Tenancy and Agricultural Lands Act, 1948....

The litigation arose under the Bombay Tenancy and Agricultural Lands Act, 1948 concerning agricultural fields in Gujarat. The appellant, Bai Achhuba Amar Singh, was the owner of survey numbers 231 and...

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Supreme Court Dismisses Appeal in Mortgage Limitation Case: Part Payment by Mortgagor After Assignment Does Not Extend Limitation Under Section 20 Limitation Act, 1908. Section 68 Transfer of Property Act, 1882 Confers Only Personal Right to Sue for Mortgage Money or Compensation, Not Mortgage Enforcement, and Suit Was Barred by Limitation....

The dispute concerned the enforcement of two mortgage deeds executed on June 14, 1922 and August 27, 1922 by Rajkumar Ran Bahadur Singh (mortgagor) in favour of two sets of mortgagees over certain pro...

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Supreme Court Dismisses Appeal of Son in Hindu Joint Family Property Antecedent Debt Case — Father's Personal Borrowing Treated as Antecedent Debt Enabling Mortgage Over Son's Share. Partition Deemed Not Bona Fide as It Failed to Allocate Sufficient Property for Father's Debts, and Hindu Law Allowed Father to Mortgage Joint Family Property for Antecedent Debt....

The appeal arose from a suit filed by the Chaldean Syrian Bank Ltd. against Kalayanasundaram Pillai and his minor son, the appellant, for recovery of amounts due under three promissory notes secured b...

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Supreme Court Dismisses Revenue Appeal in Income Tax Act Case on Deemed Dividend Assessment Against Legal Representative. Assessment of Deemed Dividend Under Section 23A on Administrator of Deceased Shareholder Held Invalid as No Machinery Exists Under Section 24B to Tax Income After Year of Death....

The appeal before the Supreme Court arose from an income-tax reference made by the Income-tax Appellate Tribunal, Bombay, concerning the validity of an assessment made on James Anderson as administrat...