General Clauses Act, 1897

The Supreme Court, hearing a suo motu criminal contempt petition against senior advocate Prashant Bhushan, affirmed his conviction for scandalising the judiciary through tweets and an affidavit alleging misconduct by judges. The Court held that the defence of truth under Section 13 of the Contempt of Courts Act, 1971 r…

The appellants, M.C. Gupta and Mohan Lal Gupta, were convicted for misappropriating company funds by issuing a bank draft in 1988, an offence that occurred before the Prevention of Corruption Act, 1988 came into force. An FIR was lodged in 1990 under the repealed Prevention of Corruption Act, 1947, and the trial court …

The Gujarat Sukh Sagar Medical College & Hospital Trust obtained an Essentiality Certificate in 2014 to establish a medical college in Jabalpur, Madhya Pradesh. Despite conditional permission for the 2016‑17 academic year, the Medical Council of India (MCI) repeatedly denied renewal of permission for three successive s…

The Supreme Court examined the Cess and Other Taxes on Minerals (Validation) Act, 1992 to determine whether it merely validated cess and tax already collected under invalid State laws or also authorised fresh levy and collection of amounts due up to 4 April 1991. The Court held that the Act validates only the levy and …

The Supreme Court examined whether Section 4(1) of the Benami Transactions (Prohibition) Act, 1988 could be applied to suits, claims or actions that were filed before the Act came into force, seeking to enforce rights over benami‑held property. The petitioners argued that the proceedings, initiated under the law then i…

The Supreme Court examined whether Magnum Equity Services Ltd., a corporate entity formed by converting a stock‑broking partnership, was entitled to a fee‑continuity exemption under Paragraph 1(4) of Schedule III of the SEBI (Stock Brokers and Sub‑Brokers) Regulations, 1992, after three of its original partners resigne…

The petitioners challenged a show‑cause notice issued under the Gold Control Rules, arguing that it should not survive the repeal of the Gold (Control) Act, 1968 by the Gold (Control) Repeal Act, 1990. The central issue was whether a repeal simpliciter without an explicit saving clause automatically invokes Section 6 o…

The Supreme Court examined whether the Haryana Housing Board (HHB) qualifies as a "local authority" under section 32(iv) of the Payment of Bonus Act, 1965. The Board is a statutory corporation whose members are appointed by the State Government and whose functions are subject to extensive governmental control, includin…

The petitioners, accused of possessing assets disproportionate to their known income under the Prevention of Corruption Act, had their trial transferred to Karnataka where the Supreme Court directed the appointment of a Special Public Prosecutor (SPP). After a seven‑month tenure, the Karnataka Government withdrew the a…

The Supreme Court examined whether the Presidential Orders under Articles 341 and 342, which list Scheduled Castes (SC) and Scheduled Tribes (ST) for each State or Union Territory (UT), limit a State or UT's power under Article 16(4) to provide reservation for backward classes. It held that reservation must be confined…

The petitioners, a company dealing in the purchase and resale of life‑insurance policies, challenged LIC's circulars of 2003 and 2005 that refused to register assignments of policies to firms engaged in trading such policies. They argued that Section 38 of the Insurance Act, 1938 makes policies transferable and assigna…

The appellant, an IAS officer, challenged disciplinary proceedings by filing an Original Application before the Central Administrative Tribunal (CAT) seeking quash of a charge memo dated 30‑11‑1999, asserting she received it only on 19‑6‑2002 and thus was within the limitation period. The respondents contended the memo…

The appellant, a visually‑handicapped allottee of a fair‑price shop, challenged an appellate order that restored the original allottee's licence and cancelled her own allotment. The High Court dismissed her writ petition on the ground that she was not a necessary party. The Supreme Court examined whether a subsequent a…

Jindal Steel and Power Ltd. (JSPL) sought a distribution licence for its captive power plant to supply electricity to an industrial park and two villages in Raigarh, Chhattisgarh. The State Electricity Regulatory Commission granted the licence, but the Appellate Tribunal later cancelled it on the ground that JSPL did n…

Respondent No.2 sued Respondent No.1 for refund of part sale consideration. Summons sent by registered post were returned with a "refusal" endorsement, which under Order V Rule 9(5) and Section 27 of the General Clauses Act is deemed to have been served. An ex‑parte decree was passed in favour of Respondent No.2, and t…

The appellant K. Bhaskaran was accused of issuing a Rs.1 lakh cheque that was dishonoured for insufficient funds. The complainant, his brother, sent a notice of demand by registered post, which was returned as 'unclaimed'. The trial magistrate acquitted the appellant on the grounds of lack of territorial jurisdiction a…

The Supreme Court examined the constitutional validity of the Payment of Gratuity (Amendment) Act, 2009, which amended the definition of “employee” in the Payment of Gratuity Act, 1972 and inserted Section 13A with retrospective effect from 3 April 1997 to extend gratuity benefits to teachers in private schools. The pe…

Dr. S, a professor at AIIMS, was a member of the Dental Council under Section 3(d) of the Dentists Act, 1948. After his retirement, AIIMS nominated Har! Prakash to fill the vacancy, but the Council terminated his membership, holding that AIIMS was not a "University established by law" and thus could not nominate a memb…

The case concerned the Rehabilitation Ministry Employees Cooperative House Building Society Ltd., which sought to allot land to its members. The dispute arose over the seniority of members for plot allocation and the validity of two notifications issued by the Lt. Governor: one dated 27 October 1987 that exempted the s…

The case concerned a show‑cause notice issued under the Central Excises and Salt Act, 1944 for alleged short levy of excise duty by a sole proprietor who died in 1989. The legal heirs challenged the notice, arguing that the Act contains no provision to continue assessment against a dead person’s estate. The Supreme Cou…

The State of West Bengal filed a criminal appeal against S.K. Bormal and others, who were charged under the Prevention of Corruption Act, 1947 for offences alleged to have been committed in August 1988. The 1947 Act was repealed on 9 September 1988 by the Prevention of Corruption Act, 1988, and the case was transferred…

The Kerala Government, after initially consenting to CBI investigation of espionage cases under Section 6 of the Delhi Special Police Establishment Act, later withdrew that consent to allow State Police to conduct a "further investigation". The Supreme Court held that once the CBI, acting on the State's consent, comple…

The former Chief Minister of Sikkim challenged a 1987 notification that withdrew the State's consent, given under section 6 of the Delhi Special Police Establishment Act, 1946, for CBI investigations into alleged corruption. The petition raised whether a State could revoke such consent, whether section 21 of the Genera…

The appellants challenged the continuation of proceedings under Chapter III‑B of the Rajasthan Tenancy Act, 1955 for determining ceiling areas of agricultural holdings after the Rajasthan Imposition of Ceiling on Agricultural Holdings Act, 1973 repealed those provisions. The High Court held that the 1973 Act did not ex…

The Calcutta State Transport Corporation (CSTC), a statutory body created under the Road Transport Corporations Act to provide road transport services, claimed that its income was exempt from tax under Section 10(20) of the Income‑Tax Act, 1961, on the ground that it was a "local authority" as defined in Section 3(31) …

The appellant purchased a mortgaged property at an auction conducted on 31 July 2007 and received a sale certificate on 30 November 2007, thereafter developing the property. The guarantor of the original borrower challenged the auction before the Debt Recovery Tribunal, which set aside the sale; the decision was later …

The Union of India appealed against a High Court order that had upheld the jurisdiction of the Special Director (Appeals) under FEMA to hear appeals against an adjudication order passed under Section 51 of the repealed FERA. The adjudication order, dated 5 December 2003, imposed a penalty on Godrej Industries Ltd. and …

The State of Madhya Pradesh sought to appeal an acquittal under section 378(1) of the Criminal Procedure Code, 1973, and filed an application for leave under section 378(3). By prevailing practice in the Madhya Pradesh High Court, the leave application was listed before a Single Judge under Rule 1(q) of the High Court …

The Supreme Court examined whether the three‑month payment period prescribed in Section 67(1) of the Voluntary Disclosure of Income Scheme, 1997 could be extended. The Court held that the word "shall" makes the deadline mandatory and that Section 67(2) expressly deems a declaration invalid if payment is not made within…

The landlord served a notice of rent arrears and termination of tenancy by registered post, which was returned undelivered, and subsequently affixed a copy of the notice on the premises. The tenant argued that the statutory requirement under Section 11 of the Jammu & Kashmir Houses and Shops Rent Control Act, 1966, dem…

The Madras City Tenants Protection Act, 1921 gave tenants who built structures on landlords' land protection against eviction and a right to compensation. The Madras City Tenants Protection (Amendment) Act, 1994 (effective 1996) amended the Act to exempt tenancies of land owned by religious institutions and charities a…

Standard Chartered Bank (SCB) bought 17% NPCL bonds from Andhra Bank Financial Services Ltd (ABFSL) and later discovered that the bonds had been misappropriated by broker Hiten P. Dalal and Canara Bank Mutual Fund (CMF). SCB filed a suit for conversion and amended it to implead Dalal and CMF, but the Special Court held…

The respondents sought sanction for a two‑and‑a‑half‑storey building with 15 dwelling units on a plot in the Lutyens' Bungalow Zone (LBZ) of Delhi. The New Delhi Municipal Council (NDMC) rejected the plans, citing violation of LBZ guidelines dated 8 February 1988 issued by the Ministry of Urban Development. The High Co…

The Supreme Court examined the meaning of “initiated” in Section 24(1) of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (2013 Act) with reference to acquisition proceedings under the Land Acquisition Act, 1894 (L.A. Act). The petitioners (HSIIDC and other…

The appellants, long‑time tenants of premises that later became part of a Wakf, were facing civil eviction when the Wakf Act, 1995 was amended in 2013 adding a penal provision (Section 52A) and a definition of "encroacher". The Wakf Board filed a criminal complaint under Section 52A alleging the appellants were encroac…

The actress S. Khushboo made remarks in a 2005 news‑magazine survey endorsing societal acceptance of premarital sex and live‑in relationships. Several members of the PMK political party filed criminal complaints alleging defamation, obscenity, indecent representation of women and incitement under the IPC and the Indece…

The Supreme Court examined whether cigarettes manufactured before 1 March 1978 but removed from the factory after that date were liable to the special excise duty introduced by Section 37 of the Finance Act, 1978. The respondent, a tobacco manufacturer, argued that excise duties are levied at the time of manufacture, n…

The Supreme Court examined a batch of writ petitions filed by Hindustan Construction Company Ltd seeking to strike down Section 87 of the Arbitration and Conciliation (Amendment) Act, 2019 and the deletion of Section 26 of the 2015 Amendment, arguing that they revived an automatic‑stay of arbitral awards and removed th…

M/s Magnum Promoters Ltd., the owner of land in Delhi, challenged acquisition notifications issued under the repealed Land Acquisition Act, 1894, arguing that no physical possession was taken and compensation was not paid, invoking Section 24(2) of the Right to Fair Compensation and Transparency in Land Acquisition, Re…

The U.P. Forest Corporation sought exemption from income tax on the ground that it was a charitable institution under Section 11(1)(a) of the Income Tax Act, 1961. The corporation had not obtained registration under Section 12A, which is a prerequisite for invoking the charitable exemption. The Supreme Court held that …

The case concerned the validity of several amendments to the Export-Import (EXIM) Policy 2002-2007 made by Notification No. 28 (Jan 28, 2004) and subsequent public notices and notifications (Jan 28 2004 Public Notice, Apr 21 & 23 2004 Notifications). Exporters alleged that these changes were retrospective, ultra vires,…

The State of Uttaranchal auctioned crude resin and the highest bid was placed by Khurana Brothers, leading to a formal contract of sale dated 24 March 2001 and an acceptance letter on 7 April 2001 requiring the resin to be lifted within 60 days. The issue before the Supreme Court was whether this contract amounted to a…

The Supreme Court examined whether the Uttar Pradesh Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972 (Act 13) applies to cantonment areas in Uttar Pradesh and whether the Central Government’s notifications of 1 Sept 1973 and 17 Feb 1982, issued under the Cantonments (Extension of Rent Control Laws)…

The landlord filed an eviction petition against the tenant under the Delhi Rent Control Act, 1958 on the ground of illegal sub‑letting. While the petition was pending, Section 3(c) of the Act was amended (effective 1‑Dec‑1988) to exclude premises with rent above Rs 3,500 from the Act’s jurisdiction. The tenant argued t…

The case involved six accused, of whom four were convicted under IPC sections 307/34, 324/34 and 323/34 for a violent assault. The trial court sentenced them, and the High Court upheld convictions under sections 324/34 and 323/34 but acquitted on 307/34. On appeal, the accused argued that the High Court failed to consi…

The case arose from a strike by teachers in Uttar Pradesh in 1977, after which the State appointed 2,257 "reserve pool" teachers on a temporary basis under Ordinance No.25 of 1977. Subsequent Ordinances No.10 and No.22 of 1978 sought to absorb these teachers and give them preferential treatment in future vacancies, whi…

The Tamil Nadu Electricity Board (TNEB) appealed against High Court writ orders that awarded compensation to victims of electrocution, alleging that the High Court had improperly exercised its Article 226 jurisdiction and had referred the dispute to an arbitrator without a valid arbitration agreement. The Supreme Court…

The Supreme Court examined whether the day on which a magistrate orders remand under Section 167(2) of the Code of Criminal Procedure, 1973 should be counted in the 60/90‑day period prescribed for filing a charge‑sheet, the expiry of which gives an accused an indefeasible right to default bail. Relying on the earlier d…

The appellant, convicted and sentenced to death for the 1994 murder of five women and two children, claimed he was a juvenile at the time of the offence, asserting an age of 12 years based on school birth certificates and other documents. After earlier petitions were dismissed, the Supreme Court referred the matter to …

The Supreme Court examined the interpretation of the proviso in Section 24 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, to determine whether it applies to sub‑section 24(1)(b) or to 24(2). The petitioners (Delhi Development Authority) sought to conti…

The Supreme Court examined whether a complaint under Section 138 of the Negotiable Instruments Act must be filed within one month of the cause of action arising, and specifically whether the day the cause of action arose should be counted in the 30‑day period prescribed by Section 142(b). Relying on Section 9 of the Ge…

The appellant, Narmada Bachao Andolan, challenged the amendment dated 7 June 1991 to Clause 5.1 of the 1991 Resettlement and Rehabilitation (R&R) Policy for the Upper Beda dam project in Madhya Pradesh, alleging it was ultra vires, arbitrary and violated the right of oustees to land in lieu of acquisition. The petition…

The State of Himachal Pradesh entered into a construction contract and, after a dispute over extra work payment, the matter was referred to arbitration. The arbitrator issued an award on 5 November 2007, which was physically delivered to the office on 10 November (a holiday) but actually received by the Executive Engin…

The Supreme Court examined the constitutional validity of the Cess and Other Taxes on Minerals (Validation) Act, 1992, which sought to validate state levies on minerals that had been struck down by earlier judgments. The Court held that Section 2 of the Act validly creates and retrospectively validates the levy and col…

A coffee curing establishment, declared a seasonal industry, operated from September to June and was closed June to September. The workmen claimed gratuity at the rate of seven days' wages for two seasons in each calendar year, arguing that the accounting year (January‑December) split their service into two seasons. Th…

The Supreme Court examined a sale deed executed by the Official Liquidator of a liquidated company, which conveyed land, building, civil works, plant and machinery, and other assets for a total consideration of Rs.8.35 crores. The first respondent, a nominee of the auction purchaser, sought registration of only the lan…

The Supreme Court examined whether Delhi International Airport Ltd (DIAL) and Mumbai International Airport Ltd (MIAL) could levy development fees on embarking passengers under Section 22A of the Airports Authority of India Act, 1994, based on letters of approval from the Central Government. The petitioners argued that …

The respondent, a former commercial superintendent of the Delhi Vidyut Board, was convicted under Sections 7 and 13(2) of the Prevention of Corruption Act, 1988 for demanding and accepting a bribe of Rs.1,500. The trial court sentenced him to 20 months and 40 months of rigorous imprisonment respectively, with fines, an…

The appellant, Kirtikant Vadodaria, challenged a maintenance order granted to his step‑mother, Manjulaben, under Section 125(1)(d) of the Criminal Procedure Code. The trial court, sessions court and Gujarat High Court had held that a step‑mother could claim maintenance from her step‑son. The Supreme Court examined the …

Jagdish Singh appealed a High Court decree that ordered specific performance of a reconveyance agreement with Natthu Singh. The Supreme Court examined whether the High Court could re‑appraise evidence in a second appeal, whether unserved notices were deemed served, and whether compensation could replace specific perfor…

The Supreme Court examined two issues arising from a Rajya Sabha election in Uttar Pradesh: whether the Secretary of the State Legislative Assembly could be appointed as Returning Officer under Section 21 of the Representation of the People Act, 1951, and whether an elected Assembly member who had not yet taken the oat…

The State of Maharashtra sought to establish a permanent bench of the Bombay High Court at Aurangabad, but pending central approval, the Chief Justice issued an order under s.51(3) of the States Reorganisation Act, 1956, appointing Aurangabad as a place where Judges and Division Courts may also sit. The High Court stru…

The petitioner filed a writ petition under Article 32 seeking a direction to bar Members of Parliament, Legislative Assemblies and Councils from practising as advocates while holding office, invoking Bar Council of India Rule 49 which prohibits advocates from being full‑time salaried employees. The Court examined wheth…

The Supreme Court examined whether a ministerial note dated 8 June 1999 could be treated as a decision under Section 48(1) of the Land Acquisition Act, 1894 to withdraw from the acquisition of land occupied by Shanti Sports Club, and whether the Government’s refusal to de‑notify the land (letter dated 9 June 2000) was …

The Assistant Commissioner of Commercial Taxes, GOONDLA VENKATESWARLU, inspected a business premises and later faced a criminal complaint alleging forcible seizure of books and extortion under IPC sections 448, 380, 384 and 506. The complaint was challenged on the ground that Section 37 of the Andhra Pradesh General Sa…

The appellant issued a cheque of Rs.1,25,000 which was dishonoured for insufficient funds. The respondent sent a legal notice by registered post, which was returned unserved with the endorsement "party not in station arrival not known". A complaint under Section 138 of the Negotiable Instruments Act was filed and a cri…

The appellant challenged a 1998 government notification that excluded a small portion of Cubbon Park for construction, arguing it violated the Karnataka Government Parks (Preservation) Act, 1975 and the Constitution’s right to life. The High Court upheld the notification, limiting future constructions without further c…

The appellants, Pahwa Plastics Pvt. Ltd. and related firms, are MSME manufacturers of formaldehyde that obtained Consent to Establish and Consent to Operate from the Haryana State Pollution Control Board but did not secure prior environmental clearance (EC) as required by the 2006 EIA Notification. The Haryana governme…

The Securities and Exchange Board of India (SEBI) issued a show‑cause notice and later a restraining order under Sections 11, 11(4)(b) and 11‑B of the SEBI Act, 1992, prohibiting Ajay Agarwal from associating with any corporate body and from dealing in securities for five years, based on alleged mis‑statements in a 199…

The State of Uttar Pradesh constructed the Gai Ghat bridge in 1968‑69 and, by a 1976 notification, began levying tolls to recover the bridge's construction cost, interest on total expenditure, maintenance costs and other expenses, for up to 50 years or until full recovery. A truck owner, Devi Dayal Singh, challenged th…

The Supreme Court examined a batch of appeals filed by M/s Shree Bhagwati Steel Rolling Mills and other assessees against the Commissioner of Central Excise. The core issues were whether Rules 96ZO, 96ZP and 96ZQ of the Central Excise Rules could levy interest and a mandatory penalty equal to the duty amount when Secti…

The Supreme Court examined the constitutionality of the Acquisition of Certain Area at Ayodhya Act, 1993 and the Presidential reference under Article 143(1) concerning whether a Hindu temple existed before the Babri Masjid was built. The Court held that the Act was within Parliament’s legislative competence (Entry 42, …

Varkey filed his income‑tax return on 16 April 1970. The Income‑Tax Officer (ITO) made an assessment on 27 March 1972, finding concealment of income amounting to less than Rs 25,000 and, on the same day, initiated penalty proceedings and later imposed a Rs 10,000 penalty. The Appellate Assistant Commissioner set aside …

Randhir Kaur filed a suit for specific performance of a 2004 agreement to sell 193 kanals 18 marlas of land, having paid earnest money of Rs.13.5 lakh through her son Dhanwant Singh. The trial court decreed specific performance, but the High Court, in a second appeal under Section 41 of the Punjab Courts Act, set aside…

The case concerned Kashi Vidyapith, a deemed university under the U.P. State Universities Act, which sought acquisition of land for its campus, staff quarters, hostels and playground. The High Court had set aside the declaration under Section 6 of the Land Acquisition Act, holding that the university was not an “other …

Ram Singh, a gunman in the Punjab Police, was dismissed after being found heavily drunk on duty, roaming the bus stand with his service revolver and abusing a medical officer. He challenged the dismissal, claiming it violated natural justice and that the conduct did not amount to "gravest misconduct" under Rule 16.2(1)…

The Central Excise Commissioner ordered the confiscation of land, building, plant and machinery of Rathi Ispat Ltd. (RIL) under Rule 173Q(2) of the Central Excise Rules, 1944 in 2007, even though that rule had been omitted from the statute by a 2000 notification. RIL had earlier mortgaged the same assets to Punjab Nati…

The Supreme Court examined whether Section 32(c) of the Andhra Pradesh Buildings (Lease, Rent and Eviction) Control (Amendment) Act, 2005 operates prospectively or retrospectively and how it affects eviction suits pending when the amendment came into force. It also considered the effect of the 1983 Government Order (G.…

Standard Chartered Bank and its officers challenged show‑cause notices issued under the Foreign Exchange Regulation Act, 1973 (FERA) alleging that Sections 50, 51, 56 and 68 were unconstitutional as they violated Articles 14 and 21 of the Constitution. The Bank argued that FERA, being in the Ninth Schedule, should not …

The Pune Municipal Corporation initiated land acquisition proceedings under the Land Acquisition Act, 1894, issuing a notification in 2004, a declaration in 2005 and making an award on 31 January 2008. The award was not paid to the landowners nor deposited in court; the compensation amount was instead placed in the gov…

Janata Dal (Samajwadi) was recognised as a national party on 16 April 1991. After the Lok Sabha and several state assembly elections held between April and June 1991, the Election Commission found that the party no longer satisfied the criteria in paragraph 6(2) of the Election Symbols (Reservation and Allotment) Order…

The Supreme Court considered whether Notification 5/2019, issued under Section 8A of the Customs Tariff Act to raise the import duty on goods from Pakistan to 200%, applied retrospectively to bills of entry that had been presented and self‑assessed before the notification was uploaded to the e‑gazette at 20:46:58 on 16…

The Supreme Court examined whether a Chief Judicial Magistrate (CJM) in non‑metropolitan areas could entertain a secured creditor's application under Section 14 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI Act) for taking possession of secured ass…

Subramanian Swamy, as president of the de‑recognised Janata Party, challenged Clause 10A of the Election Symbols (Reservation and Allotment) Order, 1968, which allows a six‑year grace period for a party that loses its recognised status to retain its exclusive symbol. He argued that the provision was arbitrary, violated…

The dispute arose when M/s OM Gurusai Construction Company (appellant) submitted the additional performance security for a water resources project two days later than the two‑working‑day deadline stipulated in Clause 2.22.0(ix) of the tender, due to a nationwide strike by employees of nationalised banks on the prescrib…

The appellant was first prosecuted under Section 138 of the Negotiable Instruments Act for issuing a dishonoured cheque and was convicted, later acquitted on appeal, with the appeal still pending. Subsequently, the same complainant filed an FIR under Sections 406, 420 and 114 of the Indian Penal Code alleging criminal …

An accident on 27 May 1988 gave rise to a compensation claim under the Motor Vehicles Act, 1939, which was filed on 23 December 1988. The Motor Vehicles Act, 1988 came into force on 1 July 1989, repealing the 1939 Act, but the claim was finally decided on 29 June 1992, creating a right to appeal that was exercised on 2…

Eerati Laxman was convicted of murder under s.302 IPC for killing Pittala Chandrakala on 9 May 1994 and sentenced to life imprisonment. He contended that he was a juvenile under the Juvenile Justice Act, 1986, claiming his birth date was 10 May 1978, and thus had not attained the age of 16 at the time of the offence. T…

The husband of the petitioner was detained under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act (COFEPOSA) for alleged undervaluation of imported goods. He filed three representations – two to the Joint Secretary (detaining authority) and one to the Central Government – all of which wer…

The Supreme Court considered two appeals challenging High Court orders that dismissed election petitions filed under the Hyderabad Municipal Corporation Act, 1955 on the ground of limitation. The petitioners, Shaik Saidulu @ Saida and Gogineni Sujatha, had filed petitions after the prescribed two‑month period but sough…

In 1965 gold worth 240 kg was seized from the appellant's father's house under the Defence of India Rules, 1962 and confiscation proceedings were initiated. The Rules were later repealed by the Gold Control Ordinance, 1968, which was subsequently repealed by the Gold Control Act, 1968, creating a statutory fiction that…

The appellants were charged under Section 138 of the Negotiable Instruments Act for dishonouring cheques. The complaint filed by the payee was not signed by the complainant but was later verified and signed on a verification statement before the magistrate. The legal issue was whether a complaint "in writing" under Sec…

Bangaru Laxman appealed against the order of a Special Judge that granted pardon to an accomplice (respondent No.2) before the charge‑sheet was filed. The appellant argued that the Special Judge under the Prevention of Corruption Act, 1988 (PC Act) lacked jurisdiction to grant pardon at the investigation stage and that…

The Haryana Urban Development Authority (HUDA) allotted a residential plot to an applicant who deposited earnest money. Clause‑4 of the allotment letter required the applicant to communicate non‑acceptance within 30 days or forfeit the deposit. The applicant mailed a registered notice of non‑acceptance on 28‑Nov‑2001, …

The appellant, whose father was a displaced person from Sindh, claimed the balance of his verified land claim (43.7 standard acres) after having received an initial allotment of 40.4 acres. The Chief Commissioner of Land Administration (CCLA) allotted 19.26 acres in 2003, but the High Court held the CCLA lacked authori…

The appellant, D. Swamy, challenged the Karnataka State Pollution Control Board's (KSPCB) consent to operate a Common Bio‑Medical Waste Treatment Facility (CBMWTF) on the ground that the facility lacked prior environmental clearance (EC) under the 2006 Environmental Impact Assessment (EIA) Notification as amended. The …

The State of Maharashtra sought attachment of the properties of 63 Moons Technologies, which holds 99.99% of National Spot Exchange Ltd. (NSEL), under the Maharashtra Protection of Interest of Depositors (in Financial Establishments) Act, 1999, alleging that NSEL is a financial establishment that accepted deposits and …

Following the demolition of the Babri Masjid, two criminal cases (197/92 and 198/92) were registered and investigated by the CBI. The Uttar Pradesh Government, after consulting the Allahabad High Court, established a Special Court at Lucknow via a notification dated 9 September 1993, but later issued an amendment on 8 …

Apex Laboratories, a pharmaceutical company, claimed a deduction under Section 37(1) of the Income Tax Act for expenses incurred in providing gifts, travel, hospitality and other "freebies" to doctors to promote its product Zincovit. The Assessing Officer, on the basis of a CBDT circular dated 01‑08‑2012 and the 2002 M…

Mis. Amtek India Ltd. purchased plant and machinery and was assessed a penalty under Section 78(5) of the Rajasthan Sales Tax Act, 1994 on the ground that the invoice and delivery challan dates did not match, leading the Assessing Officer to deem the documents non‑genuine. The assessee successfully challenged the penal…

The appellant was declared elected to the Andhra Pradesh Legislative Assembly on 26 November 1989. An election petition challenging his election was filed on 15 January 1990, after the 45‑day limitation under Section 81 of the Representation of the People Act, 1951 had expired on 10 January because the High Court was o…

The Supreme Court examined the constitutionality of sections 2(3) and 2(5) of the Prevention of Terrorism (Repeal) Act, 2004, which allow a Review Committee to deem cases registered under the repealed POTA as withdrawn when it finds no prima facie case. The petitioners (relatives of Godhra‑train victims) argued that th…

In the Bihar Legislative Assembly election, Chandra Kishore Jha filed an election petition challenging Mahavir Prasad's election. The petition was handed to the Bench Clerk on 16 May 1995, the last day of the 45‑day limitation period, but the designated election judge and the bench hearing civil matters were unavailabl…

The Securities and Exchange Board of India (SEBI) filed criminal complaints against Classic Credit Ltd. and other private parties under the SEBI Act, 1992, which originally required trial before a Metropolitan Magistrate or a Judicial Magistrate of the first class. The SEBI (Amendment) Act, 2002 altered Section 26(2) t…

The Agricultural Produce Market Committee (AMC) of Narela claimed exemption from income tax under section 10(20) of the Income Tax Act, 1961, asserting it was a "local authority". The Finance Act, 2002 added an exhaustive Explanation to section 10(20) defining "local authority" as a Panchayat, Municipality, Municipal C…

V. R. Vora, a tenant of a room owned by the Bombay Port Trust, was served a quit notice under Section 106 read with Section 111(h) of the Transfer of Property Act, terminating his lease effective 28 February 1975. While the notice period was running, the Major Port Trusts Act, 1963 (a Central Act) was applied to the Po…

The appeal concerned the interpretation of Section 2(d) of the Protection of Children from Sexual Offences (POCSO) Act, 2012, where the appellant, a mentally retarded adult, argued that "age" should include mental age so that she could be treated as a child. The Court examined the POCSO Act's objects and reasons, its d…

The Kerala High Court directed the State to implement the 1975 Kerala Scheduled Tribes (Restriction on Transfer of Lands and Restoration of Alienated Lands) Act, but the State failed to comply, leading to multiple extensions and a contempt petition. The State subsequently enacted the 1999 Kerala Restriction on Transfer…

The Vice Chancellor of Rajiv Gandhi National Aviation University appointed Jitendra Singh as the First Registrar on the President of India's (Visitor's) recommendation. After a probationary termination in early 2020, Singh filed multiple writ petitions, leading to a High Court order reinstating him and later quashing t…

The Odisha Administrative Tribunal (OAT) was created in 1986 under the Administrative Tribunals Act, 1985, but was abolished by a Union Government notification dated 2 August 2019, issued under Section 21 of the General Clauses Act in conjunction with Section 4(2) of the same Act, after the State of Odisha requested it…

The plaintiff entered into an agreement with the original defendant to develop dwelling units for weaker sections under Section 21 of the Urban Land (Ceiling and Regulation) Act, 1976, but possession of the land was never transferred and the agreement contained a clause allowing unilateral termination before possession…

The petitioners, Ram Nath and others, challenged prosecutions under Sections 272 and 273 of the Indian Penal Code (IPC) for alleged adulteration and sale of noxious food, arguing that the Food Safety and Standards Act, 2006 (FSSA) had an overriding effect. The State of Uttar Pradesh contended that simultaneous prosecut…

M/s Bhag​at Singh purchased a truck on 26‑12‑2009 and was served a summons under the Rajasthan Tax on Entry of Motor Vehicle into Local Areas Act, 1988 in July 2012. An assessment order was issued on 9‑Oct‑2012 levying entry tax, penalty and interest. The assessee appealed, arguing that the assessment was barred by the…

The appellants, including Karnataka Bank Ltd., Shaw Wallace & Co., and a partnership firm, challenged notices requiring each of their branches in Andhra Pradesh to pay profession tax of Rs.2500 per annum, arguing that the explanation to the definition of "person" in the Andhra Pradesh Tax on Professions, Trades, Callin…

The Supreme Court examined whether mobile service providers (MSPs) could claim CENVAT credit on excise duties paid for mobile towers and prefabricated buildings (PFBs) used in their networks. The dispute arose from conflicting decisions of the Bombay High Court, which held the towers and PFBs to be immovable property a…

The State of Uttar Pradesh rescinded a 1998 notification that granted a tax rebate to cement manufacturers using fly ash, by issuing a 2004 notification. Birla Corporation Ltd. and Jai Prakash Associates Ltd., which had set up units and begun production before the 2004 rescission, claimed that the rebate entitlement fo…

The appellant applied for the post of Armourer on the prescribed last date of 14 April 2003, which was a gazetted holiday, but could not attach the required medical certificate because the holiday and preceding holidays prevented him from obtaining it; he submitted the certificate on 15 April. The recruiting authority …

The petitioners challenged three notifications issued by the Chief Commissioner of Chandigarh under Section 3 of the East Punjab Urban Rent Restriction Act, 1949 (as extended to Chandigarh), arguing that the section delegated excessive legislative power, violated Article 14, was ultra‑violet of the Act’s object, and th…

The State of Rajasthan challenged a sale of land by members of a Scheduled Caste to Aanjaney Organic Herbal Pvt. Ltd., a private limited company, on the ground that Section 42(b) of the Rajasthan Tenancy Act, 1955 renders such a transfer void. The company argued that the term "person" in the provision should be given i…

M/S Natesan Agencies (a partnership firm) leased 197.36 acres of land from a Mutt for plantation. The land was included in a wildlife sanctuary by a notification under Section 18 of the Wildlife (Protection) Act, 1972 in 1976, after which a second 25‑year lease was purportedly executed in 1978. The State later excluded…

The firm P.V. Mohammad Barmay Sons owned three vessels and, without Reserve Bank of India permission, purchased and fitted foreign engines, contravening Sections 5(1)(a) and (b) of the Foreign Exchange Regulation Act, 1947. A raid in 1974 led to a notice, show‑cause proceedings and a penalty of Rs 50,000 imposed under …

The Faizabad‑Ayodhya Development Authority acquired land under the Land Acquisition Act, 1894. Original landowners obtained interim stays that prevented the authority from issuing an award under Section 11 of the 1894 Act for certain plots. When the Right to Fair Compensation and Transparency in Land Acquisition, Rehab…

Harcharan Singh, a tenant of a shop in a U.P. cantonment, failed to pay rent for 1965‑66. The landlord sent a combined notice of arrears and eviction by registered post on 9 November 1966, which the tenant refused to accept on 10 November. The landlord sued for eviction under the U.P. Cantonment (Control of Rent & Evic…

The petitioners, industrial units in the hill areas of Uttar Pradesh, claimed a 33.33% Hill Development Rebate on electricity charges granted under a 1996 notification issued pursuant to Section 49 of the Electricity (Supply) Act, 1948. Subsequent notifications reduced the rebate to 17% and finally withdrew it entirely…

The Supreme Court examined a habeas corpus petition challenging a detention order passed under the Karnataka Prevention of Dangerous Activities of Boot‑Leggers, Drug Offenders, Gamblers, Goondas, Immoral Traffic Offenders and Slum Grabbers Act, 1985. The order was issued on 7 Oct 2005, approved by the State Government …

The petitioners, KANTHIMATHY PLANTATIONS, challenged the acquisition of their land in Kerala that had been initiated under the Kerala Land Acquisition Act, 1961. The acquisition proceeded to a declaration under section 6 before the Central Land Acquisition Act, 1894 (as amended by Act 68 of 1984) was extended to the St…

The Greater Mohali Area Development Authority allotted a flat to Manju Jain under a hire‑purchase scheme, sending her an allotment letter by registered post and requiring acceptance and a 25% deposit within 60 days. Jain never responded, deposited no money, and after four years the Authority cancelled the allotment. Ja…

Hindustan Gum & Chemicals Ltd. challenged the levy of octroi by the Bhiwani Municipal Committee after its factory was brought within municipal limits by a 1965 notification under the Punjab Municipal Act, 1911. The High Court dismissed the writ petition, relying on Section 5(4) of the Act, but the Supreme Court in Atla…

M/s Rewa Tollway entered into a BOT concession agreement with Madhya Pradesh Rajya Setu Nirman Nigam Ltd. in 2002, believing, based on executive clarifications, that no stamp duty would be payable. The State later amended the Indian Stamp (M.P.) Act in 2002, imposing a 2% stamp duty on the amount spent by the lessee, a…

The Supreme Court examined a batch of appeals concerning whether electricity arrears of a previous owner can be recovered from a subsequent owner who acquired the premises through auction or other transfers. It held that the duty of a distribution licensee to supply electricity under Section 43 of the Electricity Act, …

Pernod Ricard India, a sub‑licensee under the Madhya Pradesh Excise Act, was issued a demand notice in November 2011 for a penalty on excess loss of foreign liquor during the 2009‑10 license year. The notice sought a penalty calculated at four times the duty, as prescribed by the original Rule 19 of the 1996 Foreign Li…

Common Cause and an RTI activist filed a writ petition under Article 32 seeking to quash the appointment of Mr. Nageshwar Rao as interim Director of the CBI and to compel the Union of India to appoint a regular Director in accordance with Section 4A of the Delhi Special Police Establishment Act, 1946. They also demande…

The petitioners challenged Sections 3, 4, and 10 of the Insolvency and Bankruptcy Code (Amendment) Act, 2020, which introduced threshold requirements for allottees and certain financial creditors to initiate corporate insolvency resolution process (CIRP), clarified that a corporate debtor can initiate CIRP against anot…

Dalmia Cement (Bharat) Ltd. issued a cheque to Galaxy Traders which was dishonoured. The appellant served a statutory notice on 13 June 1998, but the respondents claimed they received only an empty envelope and wrote to the appellant on 20 June. The appellant re‑presented the cheque on 1 July, which was again dishonour…

The appellant, P. Manikandan, was originally convicted of kidnapping and murdering a four‑year‑old girl and sentenced to death, but the Madras High Court acquitted him on the ground of reasonable doubt. The High Court, however, ordered the transfer of the case file to the CBI and directed a de‑novo reinvestigation and …

In the biennial Rajya Sabha election from Jharkhand, MLA Amit Kumar Mahto cast his vote at 9:15 a.m. on 23 March 2018, but was convicted later that afternoon. The petitioner, Pradeep Kumar Sonthalia, challenged the validity of that vote, arguing that the conviction rendered Mahto disqualified under Article 191(1)(e) of…

The Supreme Court examined three disciplinary dismissals of employees of the Uttar Pradesh State Co‑operative Land Development Bank Ltd. (the Bank). The High Court had held that the Bank was not an "authority" under Article 12 and that the dismissals violated natural‑justice rules, setting aside the orders. The Supreme…

The assessee concealed income of minor children and the Income‑Tax Officer referred the case to the Inspecting Assistant Commissioner (IAC) under Section 274(2) of the Income‑Tax Act because the minimum penalty exceeded Rs 1,000. The reference was made before the amendment of Section 274(2) which, from 1 April 1971, re…

The appellants, shareholders of Upper Assam Plywood Products Pvt. Ltd., sought winding up of the company before the NCLT, which dismissed their petition on 25 October 2019. They applied for a certified copy of the order, received it on 19 December 2019, and filed an appeal before the NCLAT on 20 July 2020 together with…

The case concerned land acquired under the Land Acquisition Act, 1894 where a Section 4 notification was issued in 1978 and a Section 6 declaration in 1981 covering a parcel of land (the suit land). The original tenure‑holders accepted compensation under protest, did not file any objection under Section 5A, and later t…

The Karnataka Government promulgated the Contract Carriages (Acquisition) Ordinance, 1976 which provided that certain employees of contract carriage operators would be automatically absorbed into the Karnataka State Road Transport Corporation (KSRTC) at a ratio of 7.9 per vehicle. The Ordinance was later repealed and r…

Modi Rubber Ltd, a tyre manufacturer, claimed that two Government notifications (1974 and 1981) exempted it from all forms of excise duty, including special and additional duties levied under various Finance Acts. The Central Government and the Revenue argued that the phrase "duty of excise" in those notifications refe…

The plaintiff entered into a sale agreement with the first defendant on 27 July 1971 for a godown, paying an advance and agreeing that the sale deed would be executed within 90 days. The first defendant reneged and sold the same property to defendants 2‑5 on 9 November 1971. The plaintiff sued for specific performance.…

The appellant Alavi Haji filed a complaint under Section 138 of the Negotiable Instruments Act alleging that the respondent Palapetty Muhammed had failed to pay a dishonoured cheque. The complaint stated that a notice was sent by registered post but was returned with an endorsement that the addressee was abroad, withou…

J.S. Yadav, a District Judge, was appointed a Member of the Uttar Pradesh State Human Rights Commission for a five‑year term in 2006 under the Protection of Human Rights Act, 1993. After the 2006 amendment to the Act introduced a seven‑year experience requirement for District Judges, the State Government issued a notif…

The Gujarat High Court set aside the acquisition of land in Surat for Larsen & Toubro Ltd.'s employee housing scheme, holding that the State had not complied with Rules 3 and 4 of the Land Acquisition (Companies) Rules, 1963 and that no notice under Section 9 of the Land Acquisition Act, 1894 had been served. The Supre…

The appellant, Rameshchandra Ambalal Joshi, issued a cheque dated 31 December 2005 to repay a loan of Rs.1,00,000. The cheque was presented for payment on 30 June 2006 and was dishonoured for insufficiency of funds, leading to a prosecution under Section 138 of the Negotiable Instruments Act. The appellant contended th…

The case concerned the seniority of a directly recruited officer (Prakash Chandra Misra) in the Orissa Forest Service Class II vis‑à‑vis promotees who were appointed during his training period. The petitioner argued that his seniority should be counted from the date of recruitment (1979) and that promotions exceeding t…

The appellant, an Assistant Commandant in the CRPF, was subjected to multiple disciplinary enquiries after a complaint alleged that he made threatening statements and exhibited misconduct. He was later diagnosed with a permanent mental disability (40‑70%) and classified as unfit for duty. The appellant challenged the d…

The builder, Brigade Enterprises Ltd., appealed against the National Consumer Disputes Redressal Commission’s order permitting 91 purchasers of 51 apartments to file a consumer complaint under Section 35(1)(c) of the Consumer Protection Act, 2019 on behalf of all 1,134 buyers in the residential project. The Supreme Cou…

The dispute concerned the legality of the Orissa State Government's recommendation to grant a mining lease of 84.881 hectares of chromite to Nava Bharat Ferro Alloys Ltd. (respondent ‘N’) and the subsequent approval of that recommendation by the Central Government. The appellant, Indian Charge Chrome Ltd., challenged t…

The respondent, Angamuthu Ammal, sought eviction of the appellant, K.V. Muthu, under the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960, claiming personal need for herself and her foster son Arunachala Bakthar. The appellant contested, arguing that a foster son is not a "member of family" as defined in Section…

The petitioners challenged the award of additional compensation under Section 23(1‑A) of the Land Acquisition Act, 1894, claiming it should apply to their case where the acquisition proceedings began before the 1984 amendment but the court award was rendered after the amendment came into force. The Supreme Court examin…

The petitioner, an income‑tax assessee, challenged the validity of the 1971 and 1975 Proclamations of Emergency, the House of the People (Extension of Duration) Act, 1976 and the Finance Act, 1976, arguing that the proclamations were ultra vires or had ceased to operate because the parliamentary resolutions approving t…

The Andhra Pradesh Prohibition & Excise Superintendent raided toddy shops of the Toddy Tappers Cooperative Society and found adulterated toddy containing alprazolam. Licences were suspended after samples were sent to independent laboratories under an amended Rule 24 of the A.P. Excise (Arrack and Toddy Licenses General…

Paschimanchal Vidyut Vitran Nigam Ltd (PVVNL) supplied electricity to Raman Ispat Pvt Ltd, which defaulted on payments. PVVNL attached the debtor's assets and, after the corporate insolvency resolution failed, the matter proceeded to liquidation under the Insolvency and Bankruptcy Code (IBC). PVVNL contended that secti…

Vipulbhai Mansingbhai Chaudhary, who continued as Chairman of a district cooperative milk union beyond his three‑year term, was served a show‑cause notice under s.76B(1) and (2) of the Gujarat Co‑operative Societies Act, 1961. The Registrar removed him and disqualified him for three years; a later order extended the di…

Shiv Shakti Coop. Housing Society filed revision petitions under Section 115 of the CPC against interim orders of a subordinate court. The High Courts dismissed the petitions, holding that the 1999 amendment to Section 115 made such interim orders non‑maintainable for revision. The Society appealed, arguing that the am…

The appellant's son was detained under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974. He filed a first representation on 12 April 2002 challenging the detention, which was rejected by the Central Government after the Advisory Board’s opinion. A second representation was filed on …

Narasoji Rao died intestate leaving a sole son (the appellant) and five daughters (including the plaintiff). The daughter filed a suit for partition of the family house (Schedule A) and other property, alleging a one‑seventh share, later increased to one‑sixth after the mother’s death. The trial court granted a prelimi…

The Supreme Court examined whether an officer specially empowered under the COFEPOSA Act or the PIT NDPS Act to make a preventive detention order is required to consider the detainee's representation against that order. It held that the officer who makes the order is the detaining authority and must afford the detainee…

The Union of India appealed against a Bombay High Court order that set aside a forfeiture order under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (SAFEMA) on the ground that the first proviso of Section 2(2)(b) rendered the proceedings non est after the detention order under the C…

The Delhi Development Authority (DDA) had paid bonus to its employees for ten years until 1973‑74, after which it stopped the payments on advice of the Ministry of Law. The employees challenged the stoppage by filing a writ petition, which the Delhi High Court allowed. The Union of India and the DDA appealed to the Sup…

The Central Bureau of Investigation (CBI) filed a charge sheet against Subodh Kumar Dutta under the Prevention of Corruption Act, 1947 for allegedly accepting a bribe of Rs. 700. A Special Judge, appointed under the West Bengal Special Courts Act, 1949, took cognizance of the offence on 9 July 1988. The 1947 Act was re…

The Uttar Pradesh Avas Evam Vikas Parishad (appellant) sought to cancel a notification dated 15 September 2005 that rescinded an earlier notification of 7 April 2003 which had released land from acquisition under Section 48(1) of the Land Acquisition Act, 1894. The land owners (respondents) had obtained the 2003 notifi…

The Delhi Municipal Corporation (MCD) terminated the services of Prem Chand Gupta, a temporary Section Officer, on 29 April 1966 after he had served continuously for more than 240 days in a calendar year. Gupta raised an industrial dispute; the Labour Court and a High Court Single Judge held the termination was lawful …

The petitioners, members of the Uttar Pradesh Civil Service (Judicial Branch), challenged two 1975 notifications issued by the Governor under Article 237 of the Constitution which transformed the Uttar Pradesh Judicial Officers Service into a separate judicial service and made its members eligible for promotion only to…

The appellant Mandi Parishad sought market fee on cut tobacco processed by ITC Ltd in Saharanpur and sent to its own factory in Calcutta and to contract manufacturers. The Mandi Samiti’s President exempted the consignment to Calcutta but referred the contract‑manufacturer case to the Director, who ordered a fresh decis…

The Supreme Court of India considered the constitutional validity of the Constitution (Ninety-ninth Amendment) Act, 2014 and the National Judicial Appointments Commission Act, 2014, which sought to replace the collegium system of appointing judges to the higher judiciary with a six-member National Judicial Appointments…

B.N. Agarwala obtained an arbitration award of Rs 95,003 on 26 March 1983, the same day the Arbitration (Orissa Amendment) Act, 1982 came into force. The State of Orissa challenged the award, arguing that Section 41‑A(7) of the amendment automatically transferred any pending arbitration in which no award had been made …

The Supreme Court examined whether employees of non‑government educational institutions could claim grant‑in‑aid under the Orissa (Non‑Government Colleges, Junior Colleges and Higher Secondary Schools) Grant‑in‑aid Order, 1994 after that order was repealed by the 2004 Order (and subsequently by the 2008 and 2009 Orders…

The Supreme Court examined whether Bharat Sanchar Nigam Ltd. (BSNL), a statutory corporation that had acquired the assets and liabilities of the Department of Telecommunications (DoT), could invoke Article 112 of the Limitation Act, 1963, which grants a thirty‑year limitation period for suits by the Central Government.…

The appellants owned about 29 bighas of land in Meerut district that were notified for acquisition under the Land Acquisition Act, 1894 for a market. Because of urgency, the government invoked Section 17(1) and took possession before any award was made, also dispensing with Section 5‑A. The appellants later sought a ma…

The complainant filed a complaint under Section 138 of the Negotiable Instruments Act alleging that a cheque issued by the respondent bounced and that a demand notice had been sent by registered post. The High Court quashed the complaint on the ground that the complaint did not specifically state that the notice had be…

The Central Bank of India, a tenant, faced eviction proceedings initiated by the landlords under the Bombay Rents Act, which were initially dismissed in its favour. After the Maharashtra Rent Control Act, 1999 came into force, the landlords invoked Section 3(1)(b) to terminate the tenancy, leading to a suit in the Smal…

The Supreme Court examined whether the Kerala Government Order of 26 September 2000, which retrospectively withdrew electricity tariff concessions granted to classified hotels under a tourism‑industry policy, was valid. The hotels argued that the withdrawal violated their accrued rights, the doctrine of promissory esto…

WIPRO Ltd., an importer of computer components, challenged the customs valuation rule that mandates adding 1% of the FOB value of goods as loading, unloading and handling charges even when the actual charges are known and ascertainable. The issue was whether the proviso (ii) to sub‑rule (2) of Rule 9(2) of the Customs …

The petitioners challenged notices terminating leases granted by the Kolkata Port Trust, arguing that the Land Manager lacked authority to issue ejectment notices. The Board of Trustees had, under Section 21 of the Major Port Trusts Act, 1963, delegated to the Chairman the power to terminate leases and to issue ejectme…

The Engineering Kamgar Union challenged the closure of a factory owned by Electro Steels Castings Ltd, arguing that the Central Industrial Disputes Act, 1947 (applicable to establishments with 100 or more workers) should govern the lay‑off, retrenchment and closure procedures, not the Uttar Pradesh Industrial Disputes …

The appellants filed a consumer complaint before the National Consumer Disputes Redressal Commission (NCDRC) on 18 June 2020 under the Consumer Protection Act, 1986, seeking a refund of Rs. 2.19 crores. The Consumer Protection Act, 2019 came into force on 20 July 2020, raising the NCDRC's pecuniary jurisdiction from Rs…

The appellants, managers of private aided schools, challenged the Kerala government's decision to take over their schools under Section 15 of the Kerala Education Act, 1958, arguing that the schools had already been closed and that the provision conflicted with the Right to Fair Compensation and Transparency in Land Ac…

Mis Gammon India Ltd., a construction company, was alleged to have falsely issued Form‑G and claimed concessional tax rates under the Andhra Pradesh General Sales Tax Act, 1957 (APGST). The Assistant Commissioner of Commercial Taxes issued show‑cause notices and, after hearing the appellant, confirmed additional tax an…

The Lal Shah Baba Dargah Trust filed a suit before the single‑member Maharashtra Waqf Tribunal seeking injunction against alleged illegal development of waqf property. The respondents obtained a civil revision, arguing that the 2013 Wakf (Amendment) Act, which mandates a three‑member tribunal, rendered the one‑member t…

Parle Biscuits Ltd., a biscuit manufacturer, sought the concessional 4% sales‑tax rate on cardboard (corrugated) boxes used for packing, a benefit previously enjoyed by its predecessor under Section 13(1) of the Bihar Finance Act, 1981. After the 1985 amendment inserting clause (e) to Section 13(1) and the issuance of …

The appellant, a stage carriage operator, applied for renewal of his permit under Section 58(2) of the Motor Vehicles Act, 1939, and the application was duly notified. Before the renewal could be granted, the Motor Vehicles Act, 1988 came into force, repealing the 1939 Act. The respondent applied for a fresh permit on …

The petitioner challenged the election of the respondent, who was the Accountant‑in‑charge of Agartala Municipality, on the ground that he held an office of profit under the Government of Tripura within the meaning of Article 102(1)(a) of the Constitution. The High Court held that the municipal post did not constitute …

The Municipal Corporation of Delhi issued a notice under Section 126 of the Delhi Municipal Corporation Act, 1957 on 25 March 1998 proposing to increase the rateable value of Dharma Properties' premises w.e.f. 1 April 1997; the notice was dispatched on 27 March but received by the assessee only on 4 April 1998. The ass…

The Supreme Court examined the acquisition of agricultural lands by the Karnataka State Government for Trinity House Building Co‑operative Society, which had hired a middleman, M/s Srinivasa Enterprises, to secure the acquisition in its favour. The Court found that no housing scheme had been framed or approved by the G…

The Alpha G184 Owners Association, a society of housing project allottees, filed several consumer complaints before the National Consumer Disputes Redressal Commission seeking possession, compensation for delay and other reliefs against Magnum International Trading Company, the builder. The builder challenged the assoc…

The Supreme Court considered whether the amendment inserting clause (d) into Section 80IB(10) of the Income Tax Act, effective from 1 April 2005, which limits the built‑up area of shops and commercial establishments in housing projects, applies to projects that were approved before 31 March 2005 but completed after the…

The appellant borrowed Rs 1,00,000 from the respondent and issued a cheque which was dishonoured on 2 December 2003. The respondent received intimation of the dishonour on 3 December 2003 and issued a legal notice on 2 January 2004, i.e., on the 31st day. The appellant was convicted under Section 138 of the Negotiable …

The Delhi Bar Association challenged a notification issued by the Lieutenant Governor of the National Capital Territory of Delhi that divided the territory into nine civil districts, alleging that the Lt. Governor lacked authority and that the decision was a policy matter not subject to judicial review. The Supreme Cou…

The petitioners, non‑graduate veterinary practitioners, challenged the applicability of Section 30 of the Indian Veterinary Council Act, 1984, which limited practice to degree‑holders and allowed only "minor veterinary services" for diploma or certificate holders. They argued that this violated their Article 19(1)(g) r…

The Supreme Court examined the constitutionality of the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003, holding that the State has legislative competence under Entry 53 of List II and that the Act does not conflict with the Electricity (Supply) Act, 1948. The Court clarified that the repeal‑and‑savings …

The appeal arose from a partition suit concerning the self‑acquired property of the deceased Govinda Singh, who allegedly left a will in favour of his son (the appellant). The daughters contested the will’s validity and sought partition of the dwelling house. The key legal issue was the effect of the Hindu Succession (…

The father of the appellant executed a will that was purportedly attested by five persons; only two actually signed, while three "Nishanis" neither signed nor affixed a thumb impression. One of these, identified as DW‑2, claimed to have attested the will but his name was written by a scribe on his direction. The Sub‑or…

The Board of Control for Cricket in India filed a Section 34 challenge to arbitral awards dated June 2015, and the award creditors sought execution. The award debtor argued that the pre‑amended Section 36 imposed an automatic stay on execution until the Section 34 petition was decided, while the High Court applied the …

The appellant authority allotted a residential plot in Sector 30, Noida to the respondent in 1981, while the respondent's wife had already been allotted a plot in Sector 15A. Both the wife and the respondent later filed affidavits falsely declaring that neither they nor their dependents owned any plot in Noida, Delhi o…

ECGC Limited, having obtained a construction contract with the Government of Basra, Iraq, paid a premium and later faced suspension of payments and withdrawal of the contract. It filed a complaint under Section 21(a)(i) of the Consumer Protection Act, 1986 before the National Consumer Disputes Redressal Commission, whi…

Four jute mills filed writ petitions seeking a declaration that the 1998 amendment (Act 10 of 1998) removing clause (d) of Section 16 of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 did not affect the "infancy protection" they had already accrued. The amendment eliminated the exemption that allow…