STATE OF BOMBAY Vs. SUPREME GENERAL FILMS EXCHANGE LTD
LAWS(SC)-1960-4-35
SUPREME COURT OF INDIA (FROM: BOMBAY)
Decided on April 22,1960

STATE OF BOMBAY Appellant
VERSUS
SUPREME GENERAL FILMS EXCHANGE LIMITED,ARATI COTTON MILLS LIMITED Respondents





Cited Judgements :-

Ramesh Singh VS. Chinta Devi [LAWS(MPH)-1996-2-102] [REFERRED TO]
Ramesh Singh VS. Chinta Devi [LAWS(MPH)-1996-2-102] [REFERRED TO]
DINAJI VS. JIWANLAL [LAWS(MPH)-1980-8-9] [REFERRED TO]
DINAJI VS. JIWANLAL [LAWS(MPH)-1980-8-9] [REFERRED TO]
Sajjad Hussain VS. Aminakhatunbi [LAWS(MPH)-1960-12-37] [REFERRED TO]
Sajjad Hussain VS. Aminakhatunbi [LAWS(MPH)-1960-12-37] [REFERRED TO]
CHAND VS. STATE OF HARYANA [LAWS(P&H)-1978-8-10] [REFERRED TO]
CHAND VS. STATE OF HARYANA [LAWS(P&H)-1978-8-10] [REFERRED TO]
NAGINA ANTU VS. GRAM PANCHAYAT VILLAGE JHANJARPUR [LAWS(P&H)-1976-2-5] [REFERRED TO]
NAGINA ANTU VS. GRAM PANCHAYAT VILLAGE JHANJARPUR [LAWS(P&H)-1976-2-5] [REFERRED TO]
SAINUDDIN VS. POKKUNHI [LAWS(KER)-1977-3-2] [REFERRED TO]
SAINUDDIN VS. POKKUNHI [LAWS(KER)-1977-3-2] [REFERRED TO]
A S BAVA VS. COLLECTOR OF CUSTOMS [LAWS(KER)-1965-9-2] [REFERRED TO]
A S BAVA VS. COLLECTOR OF CUSTOMS [LAWS(KER)-1965-9-2] [REFERRED TO]
SARAF AGENCIES PVT. LTD. AND ANR. VS. FEDERAL AGENCIES FOR STATE PROPERTY MANAGEMENT AND ANR. [LAWS(CAL)-2017-3-31] [REFERRED TO]
SARAF AGENCIES PVT. LTD. AND ANR. VS. FEDERAL AGENCIES FOR STATE PROPERTY MANAGEMENT AND ANR. [LAWS(CAL)-2017-3-31] [REFERRED TO]
SHARDA VS. RATILAL [LAWS(BOM)-2013-10-178] [REFERRED TO]
SHARDA VS. RATILAL [LAWS(BOM)-2013-10-178] [REFERRED TO]
ORIENTAL INSURANCE CO LTD VS. DHANRAM SINGH [LAWS(ALL)-1989-12-2] [REFERRED TO]
ORIENTAL INSURANCE CO LTD VS. DHANRAM SINGH [LAWS(ALL)-1989-12-2] [REFERRED TO]
SCHNEIDER ELECTRIC INDIA VS. GOVERNMENT OF NCT OF DELHI [LAWS(DLH)-2007-2-49] [REFERRED TO]
SCHNEIDER ELECTRIC INDIA VS. GOVERNMENT OF NCT OF DELHI [LAWS(DLH)-2007-2-49] [REFERRED TO]
ARUNA BHARGAVA VS. PUVVNL [LAWS(ALL)-2012-3-55] [REFERRED TO]
ARUNA BHARGAVA VS. PUVVNL [LAWS(ALL)-2012-3-55] [REFERRED TO]
UNION OF INDIA VS. NANDALAL KUSHWAHA [LAWS(CAL)-2004-6-57] [REFERRED TO]
UNION OF INDIA VS. NANDALAL KUSHWAHA [LAWS(CAL)-2004-6-57] [REFERRED TO]
RAM CHANDER VS. SHIV NARAIN AND OTHERS [LAWS(P&H)-1963-8-9] [REFERRED TO]
RAM CHANDER VS. SHIV NARAIN AND OTHERS [LAWS(P&H)-1963-8-9] [REFERRED TO]
GOHD SINGH VS. TEJA SINGH [LAWS(P&H)-1964-10-4] [REFERRED TO]
GOHD SINGH VS. TEJA SINGH [LAWS(P&H)-1964-10-4] [REFERRED TO]
SRI SATYA NAND JHA, R/O STAFF QUARTERS, KENDRIYA VIDYALAY, PO RIMS, BARIYATU, PS SADAR, DISTRICT RANCHI, JHARKHAND VS. UNION OF INDIA, THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, HAVING OFFICE AT CENTRAL SECRETARIAT NORTH BLOCK, NEW DELHI [LAWS(JHAR)-2016-7-39] [REFERRED TO]
SRI SATYA NAND JHA, R/O STAFF QUARTERS, KENDRIYA VIDYALAY, PO RIMS, BARIYATU, PS SADAR, DISTRICT RANCHI, JHARKHAND VS. UNION OF INDIA, THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, HAVING OFFICE AT CENTRAL SECRETARIAT NORTH BLOCK, NEW DELHI [LAWS(JHAR)-2016-7-39] [REFERRED TO]
Special land Acquisition Officer, Talcher (AHO.No.8/2000) New India Assurance VS. Tankadhar Manabhoi and others (AHO.No.8/2000) Nishi Dibya [LAWS(ORI)-2003-3-72] [REFERRED TO]
Special land Acquisition Officer, Talcher (AHO.No.8/2000) New India Assurance VS. Tankadhar Manabhoi and others (AHO.No.8/2000) Nishi Dibya [LAWS(ORI)-2003-3-72] [REFERRED TO]
RAMESH CHANDRA DAS VS. KISHORE CHANDRA DAS [LAWS(ORI)-2007-6-2] [REFERRED TO]
RAMESH CHANDRA DAS VS. KISHORE CHANDRA DAS [LAWS(ORI)-2007-6-2] [REFERRED TO]
MINIMOL VS. ANIL KUMAR [LAWS(KER)-2003-11-2] [REFERRED TO]
MINIMOL VS. ANIL KUMAR [LAWS(KER)-2003-11-2] [REFERRED TO]
ELSIE FELIX VS. LARSEN AND TOUBRO LIMITED [LAWS(KER)-2003-10-17] [REFERRED TO]
ELSIE FELIX VS. LARSEN AND TOUBRO LIMITED [LAWS(KER)-2003-10-17] [REFERRED TO]
PARAS LIFESTYLES PRIVATE LIMITED VS. STATE OF MP [LAWS(MPH)-2011-8-48] [REFERRED TO]
PARAS LIFESTYLES PRIVATE LIMITED VS. STATE OF MP [LAWS(MPH)-2011-8-48] [REFERRED TO]
PROCURATOR RAMAN CATHOLIC DIOCESE OF CALICUT VS. STATE OF KERALA [LAWS(KER)-2003-1-21] [REFERRED TO]
PROCURATOR RAMAN CATHOLIC DIOCESE OF CALICUT VS. STATE OF KERALA [LAWS(KER)-2003-1-21] [REFERRED TO]
VINAY RAI VS. IFCI LTD [LAWS(DLH)-2007-10-95] [REFERRED TO]
VINAY RAI VS. IFCI LTD [LAWS(DLH)-2007-10-95] [REFERRED TO]
AGUA FUN FOODS INDIA VS. BROOKE BOND LIPTON INDIA LTD [LAWS(BOM)-1996-11-18] [REFERRED TO]
AGUA FUN FOODS INDIA VS. BROOKE BOND LIPTON INDIA LTD [LAWS(BOM)-1996-11-18] [REFERRED TO]
JAYKISAN PANNALAL MALPANI VS. SPECIAL LAND ACQUISITION OFFICER [LAWS(BOM)-1998-12-109] [REFERRED TO]
JAYKISAN PANNALAL MALPANI VS. SPECIAL LAND ACQUISITION OFFICER [LAWS(BOM)-1998-12-109] [REFERRED TO]
C GUPTA VS. GLAXO SMITHKLINE PHARMACEUTICAL LIMITED [LAWS(BOM)-2003-10-77] [REFERRED TO]
C GUPTA VS. GLAXO SMITHKLINE PHARMACEUTICAL LIMITED [LAWS(BOM)-2003-10-77] [REFERRED TO]
MOHAMMAD ABDUL AZEEM ZAKEE VS. GOVERNMENT OF ANDHRA PRADESH [LAWS(APH)-2001-10-173] [REFERRED TO]
MOHAMMAD ABDUL AZEEM ZAKEE VS. GOVERNMENT OF ANDHRA PRADESH [LAWS(APH)-2001-10-173] [REFERRED TO]
V S MANI IYER VS. AZHAKAN [LAWS(KER)-1971-12-5] [REFERRED TO]
V S MANI IYER VS. AZHAKAN [LAWS(KER)-1971-12-5] [REFERRED TO]
GAYA PRASAD VS. SURESH KUMAR [LAWS(MPH)-1991-12-10] [REFERRED TO]
GAYA PRASAD VS. SURESH KUMAR [LAWS(MPH)-1991-12-10] [REFERRED TO]
GIRDHAR DAS ANANDJI AND ANOTHER VS. JIVARAJ MADHAVJI PATEL AND OTHERS [LAWS(PAT)-1970-8-11] [REFERRED TO]
GIRDHAR DAS ANANDJI AND ANOTHER VS. JIVARAJ MADHAVJI PATEL AND OTHERS [LAWS(PAT)-1970-8-11] [REFERRED TO]
DREAM CASTLE VS. UNION OF INDIA [LAWS(MAD)-2016-4-234] [REFERRED TO]
DREAM CASTLE VS. UNION OF INDIA [LAWS(MAD)-2016-4-234] [REFERRED TO]
DARSANA BAI VS. C. SAROJA [LAWS(MAD)-2014-1-99] [REFERRED TO]
DARSANA BAI VS. C. SAROJA [LAWS(MAD)-2014-1-99] [REFERRED TO]
LARLEY VS. JOHN ALIAS JONY C A [LAWS(PAT)-2003-10-29] [REFERRED TO]
LARLEY VS. JOHN ALIAS JONY C A [LAWS(PAT)-2003-10-29] [REFERRED TO]
INDIAN OIL CORPORATION VS. ORISSA SALES TAX TRIBUNAL, CTC [LAWS(ORI)-2009-3-87] [REFERRED TO]
INDIAN OIL CORPORATION VS. ORISSA SALES TAX TRIBUNAL, CTC [LAWS(ORI)-2009-3-87] [REFERRED TO]
RAMGOPAL VS. HANEEF KHAN [LAWS(MPH)-2013-3-68] [REFERRED TO]
RAMGOPAL VS. HANEEF KHAN [LAWS(MPH)-2013-3-68] [REFERRED TO]
RAMAN KUMAR VS. AMRIK SINGH [LAWS(P&H)-2014-9-143] [REFERRED TO]
RAMAN KUMAR VS. AMRIK SINGH [LAWS(P&H)-2014-9-143] [REFERRED TO]
THOMAS and CO VS. UCO BANK [LAWS(KER)-2002-4-25] [REFERRED TO]
THOMAS and CO VS. UCO BANK [LAWS(KER)-2002-4-25] [REFERRED TO]
ABDULLA VS. STATE OF KERALA [LAWS(KER)-2003-1-59] [REFERRED TO]
ABDULLA VS. STATE OF KERALA [LAWS(KER)-2003-1-59] [REFERRED TO]
USHA VS. FOOD CORPORATION OF INDIA [LAWS(KER)-1996-12-22] [REFERRED TO]
USHA VS. FOOD CORPORATION OF INDIA [LAWS(KER)-1996-12-22] [REFERRED TO]
HINDUSTAN PETROLEUM CORPORATION LTD. AND ORS. VS. UNION OF INDIA AND ORS. [LAWS(KAR)-2015-10-238] [REFERRED TO]
HINDUSTAN PETROLEUM CORPORATION LTD. AND ORS. VS. UNION OF INDIA AND ORS. [LAWS(KAR)-2015-10-238] [REFERRED TO]
SUNDARAM FINANCE LIMITED VS. ABDUL KAREEM, S/O AHAMMEDKUTTY [LAWS(KER)-2016-4-124] [REFERRED TO]
SUNDARAM FINANCE LIMITED VS. ABDUL KAREEM, S/O AHAMMEDKUTTY [LAWS(KER)-2016-4-124] [REFERRED TO]
TRIVENI GLASS LTD VS. UNION OF INDIA [LAWS(ALL)-2005-9-67] [REFERRED TO]
TRIVENI GLASS LTD VS. UNION OF INDIA [LAWS(ALL)-2005-9-67] [REFERRED TO]
DISTRICT CO OPERATIVE FEDERATION LTD VS. REGISTRAR CO OPERATIVE SOCIETIES [LAWS(ALL)-1979-3-59] [REFERRED TO]
DISTRICT CO OPERATIVE FEDERATION LTD VS. REGISTRAR CO OPERATIVE SOCIETIES [LAWS(ALL)-1979-3-59] [REFERRED TO]
SRIMATI MUNIA VS. BOARD OF REVENUE U P ALLAHABAD [LAWS(ALL)-1973-4-6] [REFERRED TO]
SRIMATI MUNIA VS. BOARD OF REVENUE U P ALLAHABAD [LAWS(ALL)-1973-4-6] [REFERRED TO]
K HARA GOPAL VS. K VENKATA RAMA KUMAR [LAWS(APH)-1992-12-31] [REFERRED TO]
K HARA GOPAL VS. K VENKATA RAMA KUMAR [LAWS(APH)-1992-12-31] [REFERRED TO]
ORIENTAL INSURANCE COMPANY LIMITED VS. M BULLEMMA [LAWS(APH)-1995-12-78] [FOLLOWED ON]
ORIENTAL INSURANCE COMPANY LIMITED VS. M BULLEMMA [LAWS(APH)-1995-12-78] [FOLLOWED ON]
K. RAVEENDRANATHAN NAIR VS. COMMISSIONER OF INCOME TAX & ANR. [LAWS(SC)-2017-8-78] [REFERRED TO]
K. RAVEENDRANATHAN NAIR VS. COMMISSIONER OF INCOME TAX & ANR. [LAWS(SC)-2017-8-78] [REFERRED TO]
RAMESH SINGH VS. CHINTA DEVI [LAWS(PAT)-1993-10-6] [REFERRED ;]
RAMESH SINGH VS. CHINTA DEVI [LAWS(PAT)-1993-10-6] [REFERRED ;]
RAMESHSINGH VS. CINTA DEVI [LAWS(SC)-1996-2-13] [RELIED ON]
RAMESHSINGH VS. CINTA DEVI [LAWS(SC)-1996-2-13] [RELIED ON]
NEW INDIA ASSURANCE CO LTD VS. SULOCHANA BEWA [LAWS(ORI)-1994-9-11] [RELIED ON]
NEW INDIA ASSURANCE CO LTD VS. SULOCHANA BEWA [LAWS(ORI)-1994-9-11] [RELIED ON]
SURESH KUMAR VS. CHANCHAL SINGH [LAWS(P&H)-1995-3-73] [REFERRED TO]
SURESH KUMAR VS. CHANCHAL SINGH [LAWS(P&H)-1995-3-73] [REFERRED TO]
GANESH SINGH VS. BISHRAM SINGH [LAWS(JHAR)-2003-7-80] [REFERRED TO]
GANESH SINGH VS. BISHRAM SINGH [LAWS(JHAR)-2003-7-80] [REFERRED TO]
CHAKOLAS SPINNING AND WEAVING MILLS LIMITED VS. STATE OF KERALA [LAWS(KER)-2005-7-17] [REFERRED TO]
CHAKOLAS SPINNING AND WEAVING MILLS LIMITED VS. STATE OF KERALA [LAWS(KER)-2005-7-17] [REFERRED TO]
ASHOK KUMAR VS. STATE OF M P [LAWS(MPH)-2011-11-16] [REFERRED TO]
ASHOK KUMAR VS. STATE OF M P [LAWS(MPH)-2011-11-16] [REFERRED TO]
SHALAN W/O NARAYAN DAPPAL VS. SONUBAI [LAWS(BOM)-2009-1-236] [REFERRED]
SHALAN W/O NARAYAN DAPPAL VS. SONUBAI [LAWS(BOM)-2009-1-236] [REFERRED]
VIJAY POWER GENERATORS LIMITED VS. COMMISSIONER OF SALES TAX [LAWS(DLH)-2000-5-99] [REFERRED]
VIJAY POWER GENERATORS LIMITED VS. COMMISSIONER OF SALES TAX [LAWS(DLH)-2000-5-99] [REFERRED]
SHANTABAI MATHURDAS THAKKAR VS. MUNICIPAL CORPORATION [LAWS(BOM)-1961-2-9] [REFERRED TO]
SHANTABAI MATHURDAS THAKKAR VS. MUNICIPAL CORPORATION [LAWS(BOM)-1961-2-9] [REFERRED TO]
SONYA DAGDU VS. MANHU DAGADU [LAWS(BOM)-1979-3-3] [REFERRED TO]
SONYA DAGDU VS. MANHU DAGADU [LAWS(BOM)-1979-3-3] [REFERRED TO]
BEDAKUER VS. COMMISSIONER PATNA DIVISION PATNA [LAWS(PAT)-1993-7-8] [REFERRED TO]
BEDAKUER VS. COMMISSIONER PATNA DIVISION PATNA [LAWS(PAT)-1993-7-8] [REFERRED TO]
LIPIKA GUPTA VS. STATE OF BIHAR [LAWS(PAT)-2000-5-20] [REFERRED TO]
LIPIKA GUPTA VS. STATE OF BIHAR [LAWS(PAT)-2000-5-20] [REFERRED TO]
Suman Agency, Cuttack VS. Sales Tax Officer, Cuttack-1 West Circle, Cuttack [LAWS(ORI)-2009-3-26] [REFERRED TO]
Suman Agency, Cuttack VS. Sales Tax Officer, Cuttack-1 West Circle, Cuttack [LAWS(ORI)-2009-3-26] [REFERRED TO]
VINEET FOOD PRODUCTS PVT LIMITED JABALPUR VS. BANK OF INDIA [LAWS(MPH)-2000-5-44] [REFERRED TO]
VINEET FOOD PRODUCTS PVT LIMITED JABALPUR VS. BANK OF INDIA [LAWS(MPH)-2000-5-44] [REFERRED TO]
JASWANT RAO VS. KAMLABAI [LAWS(MPH)-1990-6-10] [REFERRED TO]
JASWANT RAO VS. KAMLABAI [LAWS(MPH)-1990-6-10] [REFERRED TO]
DARSANA BAI VS. C SAROJA [LAWS(MAD)-2013-7-156] [REFERRED TO]
DARSANA BAI VS. C SAROJA [LAWS(MAD)-2013-7-156] [REFERRED TO]
COMMISSIONER OF INCOME TAX COCHIN VS. A N HABEEB [LAWS(KER)-2004-3-40] [REFERRED TO]
COMMISSIONER OF INCOME TAX COCHIN VS. A N HABEEB [LAWS(KER)-2004-3-40] [REFERRED TO]
FATEHCHAND VS. LAND ACQUISITION AND REHABILITATION OFFICER [LAWS(MPH)-2009-4-26] [REFERRED TO]
FATEHCHAND VS. LAND ACQUISITION AND REHABILITATION OFFICER [LAWS(MPH)-2009-4-26] [REFERRED TO]
VALLABHANDNI LAKSHMANA SWAMY VS. VALLURU BASAVAIAH [LAWS(APH)-2004-4-113] [REFERRED]
VALLABHANDNI LAKSHMANA SWAMY VS. VALLURU BASAVAIAH [LAWS(APH)-2004-4-113] [REFERRED]
KUMUDBEN JAYANTILAL MISTRY VS. STATE OF GUJARAT [LAWS(GJH)-2007-2-33] [REFERRED TO]
KUMUDBEN JAYANTILAL MISTRY VS. STATE OF GUJARAT [LAWS(GJH)-2007-2-33] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SITA RANI AND DAVINDER KUMAR [LAWS(DLH)-2000-7-82] [REFERRED 5.]
COMMISSIONER OF INCOME TAX VS. SITA RANI AND DAVINDER KUMAR [LAWS(DLH)-2000-7-82] [REFERRED 5.]
STATE OF U P VS. UNION OF INDIA [LAWS(ALL)-2010-9-89] [REFERRED TO]
STATE OF U P VS. UNION OF INDIA [LAWS(ALL)-2010-9-89] [REFERRED TO]
KAMLA SUKLA VS. KRISHNA ROY [LAWS(CAL)-2003-11-44] [REFERRED TO]
KAMLA SUKLA VS. KRISHNA ROY [LAWS(CAL)-2003-11-44] [REFERRED TO]
SUBHASH CHANDER AND CO VS. STATE OF PUNJAB [LAWS(P&H)-1978-9-2] [REFERRED TO]
SUBHASH CHANDER AND CO VS. STATE OF PUNJAB [LAWS(P&H)-1978-9-2] [REFERRED TO]
TECHNOFAB ENGINEERING LTD VS. BHARAT HEAVY ELECTRICALS LTD [LAWS(MPH)-2015-9-84] [REFERRED TO]
TECHNOFAB ENGINEERING LTD VS. BHARAT HEAVY ELECTRICALS LTD [LAWS(MPH)-2015-9-84] [REFERRED TO]
JOHN WESLY MANNUAL VS. M VANAJAKSHI [LAWS(KAR)-2010-9-54] [REFERRED TO]
JOHN WESLY MANNUAL VS. M VANAJAKSHI [LAWS(KAR)-2010-9-54] [REFERRED TO]
GURAPPA VS. RENUKADAS AND [LAWS(KAR)-1960-10-13] [REFERRED TO]
GURAPPA VS. RENUKADAS AND [LAWS(KAR)-1960-10-13] [REFERRED TO]
CHULURAM VS. BHAGATRAM [LAWS(MPH)-1979-8-10] [REFERRED TO]
CHULURAM VS. BHAGATRAM [LAWS(MPH)-1979-8-10] [REFERRED TO]
K.O. THOMAS VS. BIJU AND OTHERS [LAWS(KER)-2018-7-874] [REFERRED TO]
K.O. THOMAS VS. BIJU AND OTHERS [LAWS(KER)-2018-7-874] [REFERRED TO]
XAVIER VS. FR GEORGE [LAWS(KER)-1992-11-3] [REFERRED TO]
XAVIER VS. FR GEORGE [LAWS(KER)-1992-11-3] [REFERRED TO]
TULSI DAS VS. MOOII DEVI [LAWS(RAJ)-2000-5-22] [REFFERED TO 2]
TULSI DAS VS. MOOII DEVI [LAWS(RAJ)-2000-5-22] [REFFERED TO 2]
DHILEEP VS. DEBT RECOVERY TRIBUNAL [LAWS(KER)-2007-12-9] [REFERRED TO]
DHILEEP VS. DEBT RECOVERY TRIBUNAL [LAWS(KER)-2007-12-9] [REFERRED TO]
R.P. GUPTA VS. STATE OF M.P. [LAWS(MPH)-2014-11-104] [REFERRED TO]
R.P. GUPTA VS. STATE OF M.P. [LAWS(MPH)-2014-11-104] [REFERRED TO]
DHARAMPAL SATYAPAL LTD VS. UNION OF INDIA [LAWS(GAU)-2004-5-51] [REFERRED TO]
DHARAMPAL SATYAPAL LTD VS. UNION OF INDIA [LAWS(GAU)-2004-5-51] [REFERRED TO]
ASYA VS. SUNDARAM FINANCE LIMITED [LAWS(KER)-2016-4-113] [REFERRED TO]
ASYA VS. SUNDARAM FINANCE LIMITED [LAWS(KER)-2016-4-113] [REFERRED TO]
KERALA LEGAL BENEFIT FUND TRUSTEE COMMITTEE VS. CHEERAN STRUCTURALS [LAWS(KER)-2011-11-53] [REFERRED TO]
KERALA LEGAL BENEFIT FUND TRUSTEE COMMITTEE VS. CHEERAN STRUCTURALS [LAWS(KER)-2011-11-53] [REFERRED TO]
SIVADASAN C VS. NEW INDIA ASSURANCE CO LTD [LAWS(KER)-2011-3-327] [REFERRED TO]
SIVADASAN C VS. NEW INDIA ASSURANCE CO LTD [LAWS(KER)-2011-3-327] [REFERRED TO]
RAJAN BUS SERVICE PVT. LTD. VS. PARHALAD CHAND SHARMA [LAWS(HPH)-1997-7-18] [REFERRED TO]
RAJAN BUS SERVICE PVT. LTD. VS. PARHALAD CHAND SHARMA [LAWS(HPH)-1997-7-18] [REFERRED TO]
SHALAN NARAYAN DAPPAL VS. BOARD OF TRUSTEES OF THE PORT OF BOMBAY [LAWS(BOM)-2009-1-61] [REFERRED TO]
USHA UDYOG VS. CUSTOMS EXCISE AND GOLD CONTROL APPELLATE TRIBUNAL [LAWS(DLH)-2000-7-145] [REFERRED]
USHA UDYOG VS. CUSTOMS EXCISE AND GOLD CONTROL APPELLATE TRIBUNAL [LAWS(DLH)-2000-7-145] [REFERRED]
SHALAN NARAYAN DAPPAL VS. BOARD OF TRUSTEES OF THE PORT OF BOMBAY [LAWS(BOM)-2009-1-61] [REFERRED TO]
MOHANANAND JHA VS. RECEIVER IN RESPECT OF KEDLA JHARKHAND REWTA AND DHORI COLLIERIES [LAWS(PAT)-1991-1-2] [REFERRED TO]
MOHANANAND JHA VS. RECEIVER IN RESPECT OF KEDLA JHARKHAND REWTA AND DHORI COLLIERIES [LAWS(PAT)-1991-1-2] [REFERRED TO]
DATAWARE DESIGN LABS P LTD VS. STATE BANK OF INDIA [LAWS(KER)-2005-1-60] [REFERRED TO]
DATAWARE DESIGN LABS P LTD VS. STATE BANK OF INDIA [LAWS(KER)-2005-1-60] [REFERRED TO]
A P ISMAIL ANWAR TRADERS VS. STATE OF KERALA [LAWS(KER)-2005-7-13] [REFERRED TO]
A P ISMAIL ANWAR TRADERS VS. STATE OF KERALA [LAWS(KER)-2005-7-13] [REFERRED TO]
M NARAYANA SHETTY VS. KRISHNAMMA [LAWS(KER)-2004-10-11] [REFERRED TO]
M NARAYANA SHETTY VS. KRISHNAMMA [LAWS(KER)-2004-10-11] [REFERRED TO]
KOCHAPPU VS. SOMASUNDARAN CHETTIAR [LAWS(KER)-1991-2-46] [REFERRED TO]
KOCHAPPU VS. SOMASUNDARAN CHETTIAR [LAWS(KER)-1991-2-46] [REFERRED TO]
SUGAPATI DEVI VS. STATE OF BIHAR [LAWS(PAT)-2008-9-159] [REFERRED TO]
SUGAPATI DEVI VS. STATE OF BIHAR [LAWS(PAT)-2008-9-159] [REFERRED TO]
BHERU LAL VS. STATE OF RAJASTHAN [LAWS(RAJ)-2000-2-43] [REFERRED TO]
BHERU LAL VS. STATE OF RAJASTHAN [LAWS(RAJ)-2000-2-43] [REFERRED TO]
NATHULAL CHHOTELAL SHELLAC FACTORY VS. DEPUTY COMMISSIONER OF SALES TAX [LAWS(MPH)-1962-3-4] [REFERRED TO]
NATHULAL CHHOTELAL SHELLAC FACTORY VS. DEPUTY COMMISSIONER OF SALES TAX [LAWS(MPH)-1962-3-4] [REFERRED TO]
SANTU RAM VS. STATE [LAWS(RAJ)-1994-4-16] [REFERRED TO]
SANTU RAM VS. STATE [LAWS(RAJ)-1994-4-16] [REFERRED TO]
FELIX VARGHESE VS. JAYA SIVARAMAN [LAWS(KER)-2017-10-3] [REFERRED TO]
FELIX VARGHESE VS. JAYA SIVARAMAN [LAWS(KER)-2017-10-3] [REFERRED TO]
PAREETH VS. JANAIYA [LAWS(KER)-2014-10-289] [REFERRED TO]
PAREETH VS. JANAIYA [LAWS(KER)-2014-10-289] [REFERRED TO]
MD HAFIZ VS. NOORJAHAN [LAWS(GAU)-1987-7-5] [REFERRED TO]
MD HAFIZ VS. NOORJAHAN [LAWS(GAU)-1987-7-5] [REFERRED TO]
NARESH COLD STORAGE VS. U P COLD STORAGE TRIBUNAL [LAWS(ALL)-1991-9-58] [REFERRED TO]
NARESH COLD STORAGE VS. U P COLD STORAGE TRIBUNAL [LAWS(ALL)-1991-9-58] [REFERRED TO]
GODREJ INDUSTRIES LIMITED VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(BOM)-2014-10-3] [REFERRED TO]
GODREJ INDUSTRIES LIMITED VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(BOM)-2014-10-3] [REFERRED TO]
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DHOOM CHAND JAIN VS. CHAMAN LAL GUPTA [LAWS(ALL)-1962-2-17] [REFERRED TO]
MIHIR SAHA VS. TANMOY SAHA [LAWS(CAL)-2005-2-55] [REFERRED TO]
MIHIR SAHA VS. TANMOY SAHA [LAWS(CAL)-2005-2-55] [REFERRED TO]
ECGC LIMITED VS. MOKUL SHRIRAM EPC JV [LAWS(SC)-2022-2-56] [REFERRED TO]
ECGC LIMITED VS. MOKUL SHRIRAM EPC JV [LAWS(SC)-2022-2-56] [REFERRED TO]
SIVAM TRADING COMPANY VS. STATE OF TAMIL NADU [LAWS(ST)-1999-2-6] [REFERRED TO]
SIVAM TRADING COMPANY VS. STATE OF TAMIL NADU [LAWS(ST)-1999-2-6] [REFERRED TO]
RAMESH CHANDRA DAS VS. KISHORE CHANDRA DAS, [LAWS(ORI)-2007-4-73] [REFERRED TO]
RAMESH CHANDRA DAS VS. KISHORE CHANDRA DAS, [LAWS(ORI)-2007-4-73] [REFERRED TO]
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SHUBHAM SYNTHETICS PVT LTD VS. BANK OF RAJASTHAN [LAWS(MPH)-2007-1-49] [REFERRED TO]
RAM NIWAS DALMIA VS. DRAT [LAWS(RAJ)-2010-3-90] [REFERRED TO]
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ALEX G. MURICKEN VS. MURICKENS MARKETING SYSTEM LLP [LAWS(KER)-2022-7-45] [REFERRED TO]
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S K MITTAL VS. UNION OF INDIA [LAWS(DLH)-2009-5-180] [REFERRED TO]
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UNITED TOBACCO CO LIMITED VS. COLLECTOR OF CENTRAL EXCISE HYDERABAD [LAWS(APH)-1966-11-31] [REFERRED TO]
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RUPA BASU BANERJEE VS. STATE OF WEST BENGAL [LAWS(CAL)-2010-2-23] [REFERRED TO]
DAYA KISHAN GOEL VS. RAMESH CHANDER GOEL [LAWS(DLH)-2012-11-80] [REFERRED TO]
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JUDGEMENT

- (1.)S. K. DAS, J. : These two consolidated appeals arise out of the judgment and order of the High Court of Bombay dated 24-11-1954, passed on two applications in two appeals disposed of by the said High Court. The facts are similar and the question of law arising therefrom is one and the same, namely, whether in the absence of provisions giving retrospective effect to certain amendments made in the Court-fees Act 1870 as applied to Bombay by the Court-fees (Bombay Amendment) Act, 1954 (Bombay Act No. 12 of 1954) which amendments came into force on 1-4-1954, hereinafter called the relevant date, the court-fees payable on two memoranda of appeal were payable according to the law in force at the date of filling of the suits which was prior to the relevant date, or according to the law in force at the date of the filing of the memoranda of appeal which was after the relevant date.
(2.)THE facts are simple and may be very shortly stated. On 16-4-1953, Messrs. Sawaldas Madhavdas brought a suit against the Arati Cotton Mills, Ltd., praying for a decree for rupees two lacs and odd. THE suit was decreed on 22-7-1954. THE Arati Cotton Mills, Ltd., filed a memorandum of appeal against the said decree on 4-9-1954, and paid court-fees of Rs. 3,193-12-0 on the said memorandum. On or about 5-10-1954, a settlement was arrived at between the parties and on 9-10-1954, a prayer was made for dismissal of the appeal for want of prosecution. On 18-11-1954, an application was made under S. 151 C. P. C., by the Arati Cotton Mills, Ltd., for refund of excess court-fees paid on the memorandum of appeal. In the application it was stated:
"THE appellants say that the appeal having arisen out of a suit which had been instituted on or about 16/04/1953, long prior to the coming into force of the Court Fees (Bombay Amendment) Act XII of 1954 no court-fees were payable on the memorandum of appeal herein except as provided in the Table of fees hereinafter mentioned and that it was due to a mistake that the appellants were called upon to pay the said institution fee amounting to Rs. 3,193-12-0 and the said sum was paid by the appellants under a bona fide mistake and/or inadvertence and/or oversight. THE appellants say that the only fee payable for the filing of the said memorandum of appeal was the fee of Rs. 32 under item No. 58 of the table of fees set out at page 396 of the Rules of this Court. THE appellants say that they were not legally bound to pay anything more than the said sum of Rs. 32 and that sum of Rs. 3,161-12-0 paid by them in excess of the said sum of Rs. 32 was paid by mistake and ignorance of the appellants' legal rights and/or through inadvertence or oversight. THE appellants submit that it is necessary for the ends of justice that the said sum of Rs. 3,161-12-0 should be ordered to be refunded to them."

Similarly, on 17/12/1953, Messrs. Rasiklal and Company, Limited brought a suit against Messrs. Supreme General Films Exchange Limited and two other defendants in which a decree was passed on 11/05/1954, for a sum of Rs. 44,876-12-0 against Messrs. Supreme General Films Exchange Limited. The latter filed a memorandum of appeal on 31/07/1954, and paid court-fees of Rs. 1,958 on it. The appeal was, however, withdrawn with the leave of the High Court on 27/09/1954. Messrs. Supreme General Films Exchange Limited then applied for refund of the excess court-fees paid on a ground similar to that mentioned earlier in connexion with the application of the Arati Cotton Mills, Limited.

(3.)BOTH the applications were heard together after issue of notice to the Advocate General. Bombay who appeared for the State of Bombay and opposed the applications. By its judgment and order dated 24/11/1954, the High Court allowed the applications. The State of Bombay then asked for and obtained a certificate in the two cases which were consolidated to the effect that they were fit for appeal to this Court. These two appeals have been preferred on the strength of that certificate.
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