Razia Umar Bakshi was detained under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act (COFEPOSA) by the Gujarat Government. The detention order and its grounds were written in English, a language she did not understand, and no translation or explanation …
The Travancore Tea Co. Ltd., a tea plantation owning 17 motor vehicles, claimed that the vehicles were used only on private estate roads for agricultural purposes and therefore exempt from tax under the Kerala Motor Vehicles Taxation Act, 1963. The State levied tax, seized a lorry and the company …
The Supreme Court examined challenges to the Andhra Pradesh Land Reforms (Ceiling on Agricultural Holdings) Act, 1973 (as amended in 1977) on the ground that, after the Parliament enacted the Urban Land (Ceiling and Regulation) Act, 1976 under Article 252, the State law became void for being outside …
The Supreme Court examined the constitutional validity of the Uttar Pradesh Imposition of Ceiling on Land Holdings Act, 1960, which imposes land‑holding ceilings and provides for surplus land surrender, consolidation, and related restrictions. Petitioners challenged various provisions on grounds of …
The Supreme Court examined challenges to the Haryana Ceiling on Land Holdings Act, 1972 and its subsequent amendments, focusing on the artificial definition of "family" and the double standard for fixing land‑holding ceilings under sections 4(1), 4(3), 7, 8, 9 and 11, alleged to breach Article 14. …
The petitioners, raiyats in West Bengal, challenged the constitutionality of Chapter IIB of the West Bengal Land Reforms Act, 1955 as amended in 1971 and 1972, alleging that the ceiling on agricultural holdings, the definition of "family", and related provisions violated Articles 14, 19(1)(f) and …
Ram Ratan, a Forest Guard in Madhya Pradesh, was charged with misconduct and, after a departmental inquiry, was served a second show‑cause notice under Article 311(2) of the Constitution (pre‑1976) and Rule 15(4)(i)(b) of the Madhya Pradesh Civil Services Rules, 1966, proposing a major penalty of …
The Supreme Court examined the selection process for admission to the Government Medical College, Jammu for 1979‑80, where the State had reserved seats for various categories including "rectification of regional imbalance", areas adjoining the line of control, bad pockets, social castes, wards of …
Pio Food Packers purchased fresh pineapple fruit and processed it into canned pineapple slices, jam, squash and juice. The issue was whether the purchase of pineapple fruit for making canned pineapple slices fell within Section 5‑A(1)(a) of the Kerala General Sales Tax Act, 1963, which taxes goods …
The Superintendence Company employed the respondent as its New Delhi branch manager and inserted a clause prohibiting him from joining a competitor or starting a similar business for two years after he "leaves" the company. The company terminated his employment and he started a competing business. …
The Supreme Court dismissed an appeal by independent candidate Raghbir Singh Gill challenging the setting aside of his election to the Council of States on grounds of tampered postal ballot papers. The High Court had found that four postal ballots, originally cast for Akali candidate Gurcharan Singh …
The State of Jammu & Kashmir, seeking to promote industrialisation, allocated 11.85 lakh resin‑tapping blazes in inaccessible forest areas to a private firm (the second respondent) for a ten‑year period, requiring the firm to set up a resin processing plant in the State. The petitioners challenged …
Empire Jute Co., a member of the Indian Jute Mills Association, purchased loom‑hours from four other mills under a quinquennial working‑time agreement that limited weekly loom operation. The company claimed Rs 2,03,255 as a revenue expense deductible under section 10(2)(xv) of the Income‑Tax Act, …
Ata Mohd applied for a lease of plot 227 adjoining a public road in Gorakhpur. The Municipal Board granted the lease in 1945, which was later approved by the District Magistrate and a KABULIYAT was executed. The State of Uttar Pradesh later cancelled the lease, claiming the land was Nazrul (state) …
The plaintiffs, two minors, entered into an agreement through their mother and natural guardian to purchase a house for Rs 11,000, paying Rs 1,000 as earnest money. The seller failed to perform, and the minors sued for specific performance. The trial court decreed in their favour, but the High Court …
The appellant, Delhi Cloth and General Mills Co., manufactured "rayon tyre cord fabric" and claimed exemption from sales tax under Item 18 of the Rajasthan Sales Tax Act, which referenced "rayon fabrics" as defined in the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and Item …
Piara Singh, a gold smuggler, was caught crossing the India‑Pakistan border in 1958 and Rs 65,500 in currency notes used to purchase gold abroad were confiscated by customs. He claimed that the confiscated amount was a loss incurred in his smuggling business and sought a deduction under section …
Fazlunbi, a Muslim woman, was deserted by her husband K. Khader Vali who obtained a divorce and paid a meager mahar of Rs.500 and iddat maintenance of Rs.750, after which the magistrate cancelled the earlier maintenance order under Section 125 CrPC. The issue before the Supreme Court was whether …
Four tenants of agricultural land owned by Raj Kanta applied to purchase the land under Section 18 of the Punjab Security of Land Tenures Act, 1953 and paid the first instalment. They failed to pay the rent for Kharif 1961, which was due on 15 January 1962, and offered no sufficient cause. The …
The plaintiff, a landlord, leased two plots of land to the defendant, who was permitted to erect buildings. The defendant built a three‑storey structure on one plot but repeatedly defaulted on rent and tax payments, leading to forfeiture of the lease. The landlord sued for ejectment of both the land …
The respondent filed a suit for damages against Shalimar Rope Works Ltd. and served summons at the company's registered office in Calcutta, handing it to an office assistant, Navlakha, who was not a secretary, director, or principal officer. The company remained unaware of the summons and the …
The landlady purchased shop No. 66 in Jhansi in 1969 and let the ground floor to the tenant in 1970, claiming the building was a "new construction" erected in 1965. In 1975 she filed an eviction suit invoking the exemption under Section 2(2) of the Uttar Pradesh Rent Control Act, which shields …
The Supreme Court examined a group of writ petitions challenging the Coal Mines (Nationalisation) Amendment Act, 1976, which terminated existing coal mining leases and barred private persons from carrying out coal mining operations. The petitioners, lessees of coal and composite (coal‑fireclay) …
The Supreme Court considered three Special Leave Petitions challenging the Allahabad High Court's refusal to entertain revisions under Section 115 of the CPC on the ground that Section 3 of the Uttar Pradesh Amendment Act, 1978 bars such revisions when the original suit is valued below Rs 20,000. …
The Supreme Court examined two matters concerning the withdrawal of criminal prosecutions under Section 321 of the Criminal Procedure Code, 1973. In Criminal Appeal No. 287 of 1979, the Court held that a committing magistrate can grant consent to withdraw even when the offence is exclusively triable …
In 1978 the Delhi Bar Council added a proviso to Rule 3(j) of its Election Rules requiring advocates to submit a declaration confirming certain qualifications, failing which they would be excluded from the electoral roll. About 2,000 advocates were omitted, the electoral roll was used for the Bar …
In 1966 the Jorehaut Tea Co. Ltd. retrenched 23 workmen; 16 received compensation calculated under s.25F of the Industrial Disputes Act and were selected according to the 'last come, first go' rule of s.25G, while the remaining seven were dismissed out of turn. The Industrial Tribunal upheld the …
Six Reader posts in the English Department of Allahabad University were filled after a selection committee conducted viva voce interviews, although the statutory Ordinance 9(2) required only a first class or high second class Master's degree. Several applicants challenged the appointments, arguing …
The State Bank of Saurashtra extended a cash‑credit facility to Harilal Adatia on two securities: a pledge of 5,000 tins of groundnut oil and a personal guarantee by Chitranjan Rangnath Raja. The bank negligently lost the pledged oil tins while they were in its custody. After the principal debtor’s …
Ramesh Kaushik, a life‑time inmate of Tihar Jail, filed a quasi‑habeas corpus petition under Article 32 alleging systematic torture, corruption, drug‑racketeering, sexual exploitation and class‑based privileges within the prison. The petition claimed violations of Articles 14, 19 and 21 of the …
The petitioner, an under‑trial prisoner, complained that he was repeatedly handcuffed while being escorted between Tihar Jail and the court despite a trial‑court order prohibiting such treatment. He filed a writ of habeas corpus under Article 32, alleging violation of Articles 14, 19 and 21 of the …
Santosh Gupta, a woman employee of State Bank of Patiala, was terminated on 21 August 1974 after failing a test required for confirmation. She contended that the termination amounted to "retrenchment" under Section 2(oo) of the Industrial Disputes Act, 1947, thereby invoking the procedural and …
The Union of India supplied steel to J.K. Gas Plant Manufacturing Co. for a gas plant; surplus steel was directed by the Kanpur Controller to be delivered to Govan Brothers Ltd. The price for the surplus steel remained unpaid, prompting the plaintiff to sue the Union for the price plus interest. The …
The case concerned the auction of 78 arrack‑shops in Hyderabad and Secunderabad under the Andhra Pradesh Excise (Lease of Right to Sell Liquor in Retail) Rules, 1969. The Collector, acting as auctioning authority, first auctioned the shops individually, then in two groups, and finally as a single …
The State of West Bengal sought to acquire 73 acres of land for Calcutta Mineral Supply Company, which manufactured chemicals that saved foreign exchange. The acquisition was initiated in 1954 and completed in 1957, before the 1962 amendment to the Land Acquisition Act. The High Court quashed the …
The Supreme Court considered review petitions filed under Article 32 seeking to overturn its earlier decisions in S.G. Jaisinghani and the two Gupta cases concerning the seniority and quota rules for Income‑Tax Officers (Class I, Grade II). The petitioners argued that the Court had wrongly treated …
The petitioner, a direct recruit Joint Commercial Tax Officer (JCTO) appointed in 1966, challenged a fresh combined inter‑se seniority list prepared by the Government in 1977 which placed him below a transferee recruit in the 1967 list. The High Court had earlier quashed the original seniority list …
The respondents won the auction for a retail liquor vend in March 1967, paid a security deposit and began operations, but failed to pay the first two instalments of the licence fee, leading to cancellation of their licence and a re‑auction of the vend at a much lower price. The respondents filed …
Bai Dosabhai, who had received two plots of land as a gift, executed a deed of lease in 1946 granting the lessee (Indu Prasad Dev Shankar Bhatt and successors) a right to purchase the land within seven years for a stipulated price, with provisions for rent, default, and sale by public auction. After …
Sabir Ahmed filed a writ petition under Article 32 challenging the detention of his brother, Dawood Hasan Sheikh Ibrahim, under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA). The detenu had made a representation to the detaining authority and later …
The appellant was appointed as a temporary Inspector of Central Excise on the basis that he was a sportsman who had represented his university in an Inter‑University Tournament. He had qualified and been selected to represent Mithila University in the 1972 tournament but was unable to participate …
The petitioners, candidates from the Hindi belt, challenged a 1979 notification that exempted candidates from the North Eastern States and Union Territories (Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland) from taking Paper I on Indian Languages in the Civil Services Examination, alleging …
The widowed appellant and her daughter claimed arrears of salary for their deceased husband, a tubewell technician who was illegally dismissed in 1954 and later reinstated by the Superintending Engineer in 1955. The trial court and first appellate court held that the employee was entitled to full …
The Municipal Committee of Bahadurgarh had repeatedly promised that the Fateh Mandi would be exempt from octroi duty, a promise later withdrawn by the State of Haryana under its statutory powers. The petitioners, who bought plots in the market relying on the exemption, challenged the State's order …
The appellant, a temporary Sub‑Inspector of Police, was removed from service after his name was placed on a list of officers of low reputation during a police‑wide purge. He had earlier faced disciplinary proceedings for a second marriage, which were quashed. He challenged the termination as a …
The Coffee Board conducts export auctions of coffee and requires registered exporters to furnish security deposits and, under a 1977 circular, contingency deposits or bank guarantees equal to the sales tax that would have been payable despite the exemption granted by Section 5(3) of the Central …
Dr. Md. S. Iskender Ali was appointed as a temporary medical officer in the Oil and Natural Gas Commission on a one‑year probation that could be extended at the authority's discretion. During his probation a departmental enquiry was initiated for alleged negligence, but it was not pursued and no …
The appellants, originally appointed as Inspectors of Police in 1953, were promoted in 1965 to officiate as Deputy Superintendents of Police in temporary posts. In 1974 a gradation list placed them below direct recruits, leading to a writ petition in the Patna High Court, which ordered a fresh list. …
B.R. Kapur and Harjeet Singh, directly recruited into the Punjab Police Service in 1951, were promoted to the Indian Police Service (IPS) in 1969. The dispute centered on the assignment of their "year of allotment" and seniority under Rule 3(3)(b) of the IPS (Regulation of Seniority) Rules, 1954, …
The Supreme Court considered an appeal by R. R. Verma and other direct recruits against the Union of India challenging the Delhi High Court’s dismissal of their writ petition as infructuous and the grant of a certificate of fitness under Article 133. The petitioners argued that Rule 3 of the All …
The case concerned V.K. Ahluwalia, a former Deputy Superintendent of Police who had been appointed Superintendent of Police (a cadre post) before being inducted into the Indian Police Service (IPS). He claimed that his year of allotment in the IPS should be fixed as 1961, reflecting his continuous …
The Supreme Court examined the conviction of V.C. Shukla and Sanjay Gandhi for alleged conspiracy to destroy the film "Kissa Kursi Ka" under various sections of the Indian Penal Code. The Court held that the Special Courts Act, 1979 – which created special courts for offences by persons holding high …
The Supreme Court examined writ petitions filed by former coal‑mine workers alleging that Section 3(3) of the Coal Mines (Nationalisation) Amendment Act, 1976, which bans coal mining by any agency other than those specified, violated Article 14 by discriminating against them. The petitioners also …
The Supreme Court examined whether Section 3(3) of the Coal Mines (Nationalisation) Amendment Act, 1976 barred the extraction of coking coal. Petitioners argued that the amendment applied only to ordinary coal mines, not to coking coal mines, relying on the separate legislative history of …
Two election petitions were filed by defeated candidates alleging that the elected candidate, Sultan Ahmad Owasi, indulged in corrupt practice by delivering speeches that promoted religious hatred. The appellant denied making any such speeches and sought to prove an alibi, claiming he was in Adoni …
The landlord (appellant) had a lease with Laxmi Bank, which was declared the real tenant in a 1948 suit. After the bank was wound up, the Official Liquidator sold the tenancy rights to respondent No.1, who took possession in February 1961. The landlord obtained a decree for eviction of the bank on …
The appellants, junior subordinate judges in Himachal Pradesh, challenged the promotions of three officers to District/Additional District & Sessions Judge (DSJ/ADSJ) and two officers to a selection‑grade subordinate judge post, arguing that such promotions are selection posts that must be based …
Gurbaksh Singh Sibbia, a former minister, faced allegations of political corruption and applied for anticipatory bail under Section 438 of the CrPC, fearing arrest for non‑bailable offences. The Punjab and Haryana High Court dismissed the applications, imposing a series of restrictive conditions and …
Mahalakshmi Sugar Mills Ltd., a sugar manufacturer, claimed deductions for interest paid on arrears of sugarcane cess under the U.P. Sugarcane Cess Act, 1956, in its income‑tax returns for the assessment years 1959‑60, 1960‑61 and 1961‑62. The Income‑Tax Officer disallowed the claims, but the …
The appellant, a liquidator of Mahamudabad Properties Ltd., owned a building at 3 Gun Foundry Road that had been released by the Government in December 1960 in a dilapidated condition. In its 1962-63 return it claimed an annual value of Rs.1,23,672, a vacancy remission, and deductions for insurance …
The case involved six accused who were charged with murder and rioting under sections 302, 149 and 148 of the Indian Penal Code for the deaths of two brothers. A long-standing animosity existed between the families, and on the day of the incident the accused entered the victims' house, dragged them …
The appellant, a working woman tenant, paid all rent arrears to her advocate, who failed to deposit the amounts with the court or pay the landlord. The Delhi Rent Controller, relying on Section 15(7) of the Delhi Rent Control Act, 1958, struck out the tenant's defence and proceeded with the …
The petitioners, owners of twelve sugar undertakings, challenged the constitutional validity of the U.P. Sugar Undertakings (Acquisition) Act, 1971, which transferred those undertakings to a government corporation. They argued that the State legislature lacked competence because sugar is a "declared …
The respondent’s ancestor was an Assamidar who held a parcel of land in Srinagar until the Maharaja’s Durbar resumed it in 1894, recording it as "Khalsa" state land and paying only rent, with no compensation. Sixty years later the respondent sought compensation, prompting the State to initiate a …
The State of Kerala appealed against a Kerala High Court judgment that struck down Sections 34(1) and 34(2A) of the Cochin Town Planning Act as violative of Article 14. The Supreme Court examined whether the Act's differential treatment of compensation, particularly the exclusion of solatium, …
The petitioner was convicted under Section 376 IPC for raping a girl under 16 years who was sleeping outside her house. He appealed, arguing that the victim's testimony lacked substantial corroboration. The Supreme Court held that in rape cases involving minors, the victim's testimony, when …
The case concerned the fixation of inter‑se seniority after the merger of Uttar Pradesh’s Provincial Medical Service (PMS) I and II into a single Pradeshik Medical Service. The appellants were direct recruits to PMS I appointed on a temporary basis before the merger, while the petitioners were …
The petitioner, an Assistant Sub-Inspector of Police, was accused of subjecting a theft suspect to severe flagellation in police custody, resulting in the suspect's death by asphyxiation. The trial court convicted the petitioner under Section 302 of the Indian Penal Code for murder and sentenced him …
Som Nath was convicted of murdering his wife by burning her, based largely on three dying declarations made by the victim. He filed a Special Leave Petition challenging the admissibility and credibility of those declarations under Section 32 of the Indian Evidence Act. The Supreme Court held that …
The landlords of a premises in Kirkee Cantonment sued the tenant for possession and rent under the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947. The suit was decreed, appealed, and a compromise decree was entered on 12 July 1967 giving the tenant time to vacate. After the Supreme …
Himalayan Tiles & Marbles (P) Ltd., a private manufacturing company, sought acquisition of land for its business and the Government issued notifications under the Land Acquisition Act, 1894. The acquisition was challenged by the landowner on the ground that it was not a public purpose, leading a …
Nasir Ahmed challenged a notice issued under section 7 of the Administration of Evacuee Property Act, 1950, which declared him and his deceased brother evacuees. The notice, dated 11 March 1954, alleged they were evacuees under clause (iii) of section 2(d) but the subsequent declaration also invoked …
The Supreme Court reviewed a petition by the Palace Administration Board challenging its earlier order on the partition of the Cochin royal family's assets. The Board sought clarification on three points: whether the Kerala Joint Hindu Family System (Abolition) Act, 1975 applied to the royal family, …
Dr. Rajendra Prakash Sharma claimed title to a house he purchased under the Displaced Persons (Compensation and Rehabilitation) Act, 1954, asserting that it had been declared evacuee property and that the sale was valid. The respondents argued that no declaration under Section 7 of the …
The petitioners, appointed as Temporary Assistant Engineers between 1955 and 1964 under a special scheme, claimed they were members of the Indian Railway Service of Engineers (IRSE) Class I and were entitled to promotion under Rule 133(3)(c) and equal treatment under Articles 14 and 16 of the …
Sunil Kumar Banerjee, an IAS officer, was subjected to a disciplinary enquiry under Rule 8 of the All India Services (Discipline and Appeal) Rules, 1969. The Commissioner for Departmental Enquiries, Vigilance Commission, West Bengal acted as the Enquiry Officer and recommended reduction in rank. The …
The Supreme Court examined the Uttar Pradesh Krishi Utpadan Mandi Act and its 1965 Rules concerning the declaration of market areas, the constitution of market committees, and the levy of market fees on agricultural produce. Traders challenged the validity of declaring large geographic areas as …
The petitioner, N.K. V. Bros (P) Ltd., owned a stage carriage that, after nightfall, struck an over‑hanging high‑tension wire, killing eight passengers and injuring many others. The driver was tried under IPC s.304A but was acquitted on the ground that the accident was an act of God. The Accident …
Pradesh Kumar Bajpai, the landlord, sued Binod Behari Sarkar for eviction, arrears of rent and mesne profits. The tenant argued that, despite the Uttar Pradesh (Temporary) Control of Rent and Eviction Act being applicable, he was entitled to the relief under Section 114 of the Transfer of Property …
The appellant, Dr. N.C. Shinghal, a senior ophthalmologist, claimed that he should have been promoted to Supertime Grade II on 18 February 1971 when a vacancy was created by converting an unspecified specialist post at Willingdon Hospital, and that the subsequent promotion of other doctors …
The Kerala State medical colleges reserved 2% of post‑graduate ophthalmology seats for candidates from outside the state, and allowed extra marks for diploma holders even when diploma certificates were not attached to the application. The High Court struck down the 2% reservation and quashed …
The Supreme Court considered five civil revision petitions filed under Section 115 of the Code of Civil Procedure (CPC) that were dismissed by the Allahabad High Court on the ground of lack of jurisdiction. The Court examined whether the High Court could exercise revisional jurisdiction under …
K.M. Patel sued the firm of Mohamad Hussain for the price of 225 bags of tobacco that he had delivered to the firm, alleging that the firm had placed an order with him and later issued four cheques which were dishonoured. The defendant denied any contract, claiming the goods were ordered from …
R.R. Engineering Co., a partnership engaged in manufacturing, challenged the "Circumstances and Property Tax" levied by the Zila Parishad of Bareilly and by a Town Area Committee in Kuraoli, arguing that the tax was in substance a tax on income or professions and therefore exceeded the …
The petitioner, a complainant, alleged that police officers abducted and murdered his brother. A private complaint led to an inquiry under Section 202 Cr.P.C., after which non‑bailable warrants were issued. The accused police applied for bail; the Sessions Court granted bail with conditions, and the …
The case concerned the validity of a Gujarat Government Resolution dated 28 December 1966 that discontinued public auctions for bhatha lands and instead allocated lease‑hold rights preferentially to bona‑fide agriculturists, Harijans, Adivasis, backward classes and cooperative societies. Petitioners …
The State of Maharashtra charged three men with attempting to smuggle 43 silver ingots out of India, violating the Foreign Exchange Regulation Act, the Imports and Exports (Control) Act and the Customs Act. The accused, who were the driver of a jeep, the driver of a truck and a cleaner, argued that …
Mrs. Frances Coralie Mullin, a British national, was detained on 23 November 1979 under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974. She filed a writ petition under Article 32 alleging that her right to make a representation under Article 22(5) was violated …
Mantoo Majumdar and Basdev Singh were detained for over seven years in Bihar prisons on the basis of alleged involvement in 1971-72 offences, without any charge sheet or completed investigation. They filed a habeas corpus petition under Article 32 of the Constitution challenging the legality of …
The Tulsipur Sugar Co. Ltd., whose factory lay in Shitlapur village, was brought within the jurisdiction of the Tulsipur Town Area Committee by a 1955 notification under Section 3 of the U.P. Town Area Act. Later, octroi was levied on goods entering the factory through a draft (Oct 1959) and final …
Karappan, a Hindu father, executed a registered deed (Ext. P‑1) describing the distribution of his property among his two wives, their children and his father's second wife. After his death, Kallyani, the widow of his son Raman, sued for partition and a one‑fourth share in the properties listed in …
Meet Singh was convicted under Section 161 of the IPC and Section 5(2) of the Prevention of Corruption Act, 1947 and sentenced to one year rigorous imprisonment on each count, to run concurrently, together with a fine. The Punjab & Haryana High Court, while upholding the conviction, reduced the …
Two government servants, including K.R. Tahiliani, were compulsorily retired under Rule 56(j)(i) of the Fundamental Rules after turning 50 while serving in an officiating capacity in Class I or Class II posts. They challenged the retirements through petitions under Article 226, and the Union …
The State of Gujarat, through the Ahmedabad Municipal Corporation, issued a notice under Section 233 of the Gujarat Municipality Act to evict Patel Bava Karsan from a piece of municipal land on the ground of unauthorized occupation. The respondent challenged the notice invoking Articles 14 and 19 of …
The appellant, editor of the magazine 'Mother India', was convicted under Section 153A of the Indian Penal Code for two articles titled 'A Tale of Two Communalisms' and 'Lingering Disgrace of History'. He argued that the articles were political theses and historical protests, not attacks on any …
Ramchandra A. Kamat was detained under section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 and arrested on 5 September 1979. He sought to make a representation against his detention but was denied copies of the statements and documents referred to in …
The petitioner’s brother was detained on 31 August 1979 under section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA). He made two representations to the Central Government, invoking section 11 of the Act for revocation of the detention, but …
The State of Uttar Pradesh investigated Ram Babu Misra for offences under Sections 120‑B, 420, 468 and 471 IPC and asked the Chief Judicial Magistrate to order the accused to provide a specimen writing for comparison with disputed documents. The magistrate refused, holding that Section 73 of the …
Hazari Lal, a police constable, demanded a Rs.60 bribe for releasing the complainant's scooter rickshaw. The complainant reported the demand to the Anti‑Corruption Department, where an inspector set a trap by marking six currency notes with phenol‑phthalene powder and handing them to the …
The appellants, former zamindars, had granted two Thekas (leases) to the respondents in 1933 and 1943, permitting the lease‑holders to remain in possession, sublet, and collect government revenue. The dispute centered on whether the respondents qualified as hereditary tenants under Section 12 of the …
The appellant sought compensation for land acquired by the State of Bihar and was awarded Rs. 20,231.67, which he contested as being far below the market value of Rs. 2,80,000. The matter was referred to a three‑member arbitration board, which confirmed the compensation award. The appellant …
Uttam Chand filed a return showing 370 acres of land, but claimed that a 1956 partition gave him 202 acres, after which he transferred 51 acres and gave some land to his adopted son, who later transferred 93.25 acres to Chand's wife. All these transactions occurred before the Maharashtra …
The accused were charged under Section 16(1)(a)(i) read with Section 7 of the Prevention of Food Adulteration Act, 1954 for adulterating turmeric powder. After the prosecution presented some evidence, a plea‑bargaining arrangement was reached among the prosecution, the defence and the magistrate, …
The petition challenged a condition imposed by the Regional Transport Authority that contract carriage permits could not be renewed for buses older than seven years, alleging it was ultra vires Section 51(2)(x) of the Motor Vehicles Act, 1939 and violated Article 19(1)(g) of the Constitution. The …
Rallis India Ltd. claimed exemption from sales tax on its inter‑state cotton purchases for the period April‑June 1969, relying on the Commercial Tax Officer’s orders under section 10 of the Central Sales Tax Act and the proviso to section 6 of the Andhra Pradesh General Sales Tax Act. The State …
Gumman Mal was found to be in possession of 28 gold biscuits with foreign markings hidden in a secret chamber of his safe. He admitted that the gold was brought from outside the country by an unknown person and that he held no permit under the Reserve Bank of India or the Gold Control Administrator. …
The Director of Industries, U.P. advanced a loan of Rs.15,000 to Deep Chand Aggarwal for setting up a cottage industry, secured by a mortgage on his house. When Aggarwal defaulted, the State used Section 3 of the Public Moneys (Recovery of Dues) Act, 1965, read with the Zamindari Abolition and Land …
The appellants, judgment‑debtors, had decrees for payment of money against the Bank of Cochin and their properties were attached with a receiver appointed. The execution court issued a warrant for their arrest and detention in civil prison under Section 51 of the Code of Civil Procedure and Order 21 …
The Supreme Court examined whether several provisions of the Andhra Pradesh Recognised Private Educational Institutions Control Act, 1975 infringed the constitutional guarantee of minority institutions under Article 30(1). The appellants, Christian minority schools, challenged sections 3(1), 3(2), 4 …
The accused, S. R. Sadhanantham, was acquitted by the Madras High Court of murder (s.302 IPC) and assault (s.148 IPC). The victim's brother, Arunachalam, filed a special leave petition under Article 136 of the Constitution, obtained leave, and the Supreme Court set aside the acquittal, restoring …
The petitioners challenged the amendment to Order XL, Rule 3 of the Supreme Court Rules, which allows review petitions to be disposed of by circulation without oral arguments, alleging violations of Articles 14, 19, 21 and the right to a public hearing under Article 32. The Court examined whether …
The Rajasthan State Road Transport Corporation (RSRTC) was sued by passengers who lost limbs in a bus accident. The corporation argued that a sudden failure of the bus lights caused the crash and sought to avoid liability, also contesting the quantum of compensation awarded by the Accidents Claims …
The petitioner was detained under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974. He filed a representation on 27 September 1979, which the Government received on 28 September but rejected only on 3 November, creating a delay of over a month. …
Ashok Kumar, a 19‑year‑old college student, was convicted of scooter theft (two years' imprisonment and a Rs.2,000 fine) and car theft (converted to an offence under Section 411 IPC, resulting in six months' imprisonment and a Rs.500 fine). He appealed solely on the sentence, arguing his youth and …
The petitioners, a minor represented by her guardian and father, sought admission to an MBBS course in Kerala, arguing that because she belonged to the backward Calicut district she should be treated as a Calicut University student and benefit from that university's quota. The State of Kerala …
The University of Delhi reserved 70% of its 250 post‑graduate medical seats for its own graduates, denying admission to a Madras University graduate who had qualified in the entrance test. The petitioner challenged the rule under Articles 14, 15 and 16 of the Constitution, arguing it was …
The original owners of a plot in Saharanpur granted a permanent, transferable lease to Patel Mills Ltd. The company went into voluntary liquidation and its liquidator sold the lease‑hold interest to Benaras Bank Ltd., after which the company was dissolved under the Companies Act, 1913. The bank …
The mortgagor Parisa Chougule executed two possessory mortgages in favour of Ganesh Dattatraya Kulkarni and later a simple mortgage. After his death, his adult son Bhupal, acting as manager and guardian, sold four of the ten mortgaged lands to the mortgagee for Rs.3050, the amount largely covering …
Harish Chandra Nigam and Amar Singh were allotted industrial plots on a provisional basis in 1956, but the provisional allotments were cancelled in 1962. Before eviction could be effected, the District Magistrate requisitioned the plots under section 29 of the Defence of India Act, 1962, and took …
Meharban Singh and others had mortgaged their khud‑kasht land to Munshi Singh under a usufructuary mortgage. After the Madhya Bharat Zamindari Abolition Act, 1951 came into force, the proprietors' rights vested in the State, but section 4(2) allowed a proprietor to retain possession of land recorded …
The appellants were convicted of murder under sections 302 and 149 of the IPC based primarily on a dying declaration made by the victim Antarjami to a doctor. The trial court had acquitted them, rejecting the dying declaration as unreliable and finding the eye‑witnesses unreliable. The High Court …
The Supreme Court examined the dismissal of V.N. Vajpayee, a warehouseman employed by the Uttar Pradesh State Warehousing Corporation, a statutory corporation. Vajpayee was dismissed after a preliminary inquiry without being allowed to cross‑examine witnesses or present defence, and was also ordered …
Six lecturers and teachers employed by the Municipal Council of Sagar were transferred by the State Government to schools under another municipal council under the power granted by section 94(7) of the Madhya Pradesh Municipalities Act, 1961. They challenged the transfers, arguing that the statute …
Grindlays Bank, a UK‑incorporated banking company operating in India, filed its income‑tax return for AY 1972‑73. The Income‑Tax Officer issued a notice under s.142(1) demanding documents, which the bank contested before the Calcutta High Court under Art.226. The High Court, after a series of stays, …
Kalyanji Mavji & Co., a coal mining firm, owned several collieries, one of which (South Samia Colliery) was requisitioned by the military from 1942 to 1955. During the occupation the firm paid surface rent, royalty and watch‑ward salaries, which were allowed as business expenses. After the colliery …
The landlady (V. K. Chowdhry) sought eviction of her tenant (N. D. Taneja) under clause (e) of the proviso to section 14(1) of the Delhi Rent Control Act, claiming she needed the premises for her own residence. The Additional Rent Controller refused eviction, finding procedural deficiencies. The …
The case concerned a suit for possession of a house in Bikaner, claimed by Bhim Singh and Himmat Singh (plaintiffs) on the basis of a patta issued in their names, while the defendant Kan Singh asserted ownership as a surviving coparcener and alleged the transaction was benami. The trial court held …
Northern India Caterers (India) Ltd., which runs a hotel and restaurant, challenged a Delhi sales‑tax assessment on the ground that meals served to casual diners were taxable as a sale. The Supreme Court had earlier held that such service was not a sale because diners could not take away unconsumed …
The case concerned a dispute over a house in Varanasi claimed to be property of the Garwaghat Math, a religious institution of the Sant Mat Sampradaya. The appellant argued that the plaintiff, a Sudra, could not be ordained as a sanyasi or mahant and that the house was his personal inheritance, not …
The respondent, a retired Air Force officer who had been re‑employed and transferred to the Regular Air Force Reserve and subsequently to the Auxiliary Air Force, was charged under section 5(2) of the Prevention of Corruption Act for offences alleged to have occurred between March 1965 and March …
The petitioners, allottees of Middle‑Income Group flats constructed by the Delhi Development Authority (DDA), challenged the levy of a surcharge added to the purchase price, alleging it violated Article 14’s equality clause and the DDA’s statutory ‘no‑profit‑no‑loss’ policy. They also contended that …
The State of Uttar Pradesh sued Kishori Lal for the shortfall of Rs 20,100 that arose when the excise licences he won at a public auction were resold at a lower price because he failed to deposit one‑sixth of the bid amount as required by the Excise Rules. The respondent argued that no contract was …
The appellant, D.D. Mehta, a government servant appointed by the Comptroller & Auditor General, was compulsorily retired under Rule 56(j) of the Fundamental Rules by an order issued by the Director of Commercial Audit. The issue before the Supreme Court was whether the Director of Commercial Audit …
Sunil Batra, a death‑row convict, wrote to the Supreme Court alleging that another prisoner, Prem Chand, had been brutally tortured by a warder in Tihar Jail to extort money. The Court, acting on a habeas corpus petition under Article 32, appointed amicus curiae who verified the injury and the …
The Supreme Court considered three appeals challenging house‑tax assessments of buildings that were subject to the Delhi Rent Control Act, 1958, but for which no standard rent had been fixed. The revenue argued that the landlord could reasonably expect to receive the contractual rent and that this …
The Supreme Court dismissed a Special Leave Petition filed by Vasant Narayan Pawar, who was convicted for allegedly burning his wife to death. The petitioner argued that the dying declaration of the victim, in which she said her husband should not be beaten even as she was dying, should exonerate …
The State of Uttar Pradesh levied a vend fee on the wholesale sale of denatured spirit and sought to validate the levy through the Uttar Pradesh Excise (Amendment) Act, 1972 and its 1976 re‑enactment. Licensees challenged the fee, arguing that the State lacked legislative competence, that the fee …
The case concerned K.S. Rathnaswamy, a Ceylon citizen who owned a share in a joint family house in Tamil Nadu but spent most of his time in Ceylon. He filed income‑tax returns claiming resident status, while the Revenue argued he was a non‑resident because he neither maintained nor had a dwelling …
The producer of the film "Satyam Shivam Sundaram" was prosecuted under Section 292 of the Indian Penal Code for alleged obscenity after a complaint was filed. The film had been granted an "A" certificate for public exhibition by the Central Board of Film Censors under Section 5A of the Cinematograph …
The appellants Dhanabal and his brother were convicted of murder under IPC s.302 read with s.149 for the killing of their sister‑in‑law Rasayal. The conviction relied heavily on the testimony of PW‑1, 2, 3 and 5, whose statements were recorded in the committal court, later transcribed under CrPC …
The Nadiad Borough Municipality entered a 20‑year electricity supply agreement with Nadiad Electric Co. Ltd. in 1940. When the agreement expired in August 1960, the company refused to continue supply at the original rates, offering only revised rates. The municipality sued for a declaration that, …
Harjit Singh Mann challenged the election of S. Umrao Singh on three grounds: the alleged late filing of his nomination paper, failure to make the required oath, and alleged bribery by the respondent. The Supreme Court held that the nomination paper was filed after the statutory deadline of 3 p.m., …
V.C. Shukla was charged under the Special Courts Act, 1979 and the Special Judge ordered that a charge be framed against him. The State raised a preliminary objection, arguing that the order was merely an interlocutory one and that, under section 11(1) of the Act (which contains a non‑obstante …
Rattan Lal sold land to Sri Ram and later agreed to reconvey it for a price. Sri Ram sued for specific performance and obtained a decree, which Rattan Lal assigned to Dhani Ram Gupta and another. The assignees filed an execution application under Order XXI‑Rule 16, giving notice to both the …
Three accused were acquitted by a Sessions Judge for murder and related offences, but the State appealed and the Gujarat High Court convicted them. The appellants then appealed to the Supreme Court under section 2(a) of the Supreme Court (Enlargement of Criminal Appellate Jurisdiction) Act, 1970. …
The assessees, a private limited investment company, claimed that the value of their shares should be determined by the profit‑earning method prepared by chartered accountants, while the Gift Tax and Wealth Tax officers used the break‑up method, resulting in a higher tax liability. The Tribunal …
The Hindu Undivided Family (HUF) beneficially owned shares in a private limited company, though the shares were registered in the name of its Karta. The company advanced loans to three business concerns owned by the HUF, and the Income‑Tax Officer treated those loans as "deemed dividend" under …
The Supreme Court examined two appeals challenging notices issued by the Assistant Controller of Estate Duty under sections 59(a) and 61 of the Estate Duty Act, 1953, which sought to reopen and rectify estate duty assessments of lands acquired by the government. The Court held that the right to …
The landlord sought eviction of the tenant under the Madhya Pradesh Accommodation Control Act, 1961, for failure to pay rent arrears. The trial court allowed the tenant to claim protection under section 12(3) after he deposited the arrears, and dismissed the eviction suit. While the appeal was …
The Anti‑Corruption Bureau raided Natwarlal Damodardas Soni's residence and seized 100 gold biscuits of foreign origin concealed in a jacket; the Customs authorities subsequently took possession. Soni, who was absent at the time, was later convicted under sections 135(a) and (b) of the Customs Act, …
The appellants, sisters, filed a suit for partition and separate possession of their share in ancestral joint family property, alleging they were in joint possession. They paid court fee under Section 37(2) of the Tamil Nadu Court Fees and Suits Valuation Act. The trial court directed them to pay …
In 1967 the defendant agreed to sell his house to the plaintiff for Rs. 4 lakhs, subject to an equitable mortgage in favour of South Indian Bank. The trial court ordered specific performance, directing the plaintiff to deposit the mortgage amount with interest, but she failed to do so within the …
In 1967 the defendant agreed to sell his house to the plaintiff for Rs. 4 lakhs, subject to an equitable mortgage in favour of South Indian Bank. The trial court ordered specific performance, directing the plaintiff to deposit the mortgage amount with interest, but she failed to do so within the …
The appeal concerned the validity of Section 60 of the Madras Cooperative Societies Act, 1932, which empowers the State Government to exempt a registered cooperative society from any provision of the Act or to modify its application. The Kerala High Court had struck down a notification issued under …
The Commissioner of Income Tax cancelled assessments of National Taj Traders under section 33B(1) on the ground that the assessments were erroneous and prejudicial to revenue. The Appellate Tribunal vacated the Commissioner’s ex parte order and remanded the case for fresh assessment, directing that …
The State of Gujarat issued a Section 4 notification in 1960 indicating that certain land in Ahmedabad might be needed for a public purpose, followed by a Section 6 notification in 1961 to acquire the land at the expense of a cooperative housing society. The first notification was challenged on the …
The Union of India, acting through the Railway Department, removed a railway inspector, Satish Chandra Sharma, for alleged misconduct and later ordered his reinstatement and back pay through an interim injunction. Sharma failed to comply with the injunction, prompting the trial court, under Order 39 …
Murari Lal was convicted of murder and related offences on the basis of two key pieces of evidence: a wrist‑watch belonging to the deceased recovered at his instance, and a handwritten note found beside the dead body that a handwriting expert identified as being written by the appellant. The …
ICE & GENERAL MILLS, a potato manufacturing and cold‑storage firm, was assessed for the year 1961‑62. The Income‑Tax Officer, under section 34(1) of the Income Tax Act, 1922, initiated reassessment proceedings and in 1965 ordered tax on Rs 1,00,000 of alleged benami income, but the order was …
Woomesh Chandra Banerjee executed a deed of trust in 1939 transferring all his properties to a trust that allocated one‑half of the income for religious purposes and the other half for family expenses. After his death his son, the deceased, became trustee. Upon the son’s death, the question arose …
Mani Subrat Jain, an advocate, was a tenant of a building owned by Raja Ram Vohra. The landlord sued for possession and the parties entered a compromise whereby Jain agreed to vacate by a specified date, and a decree for possession was passed on 9‑Oct‑1972. The East Punjab Urban Rent Restriction …
Gujarat Steel Tubes Ltd. and its workers' union, Gujarat Steel Tubes Mazdoor Sabha, clashed after the company terminated 853 employees during an illegal strike. The dispute was referred to arbitration under Section 10A of the Industrial Disputes Act, 1947, and the arbitrator upheld the dismissals. …
The Surat Art Silk Manufacturers Association, an incorporated company, was set up to promote commerce and trade in art silk yarn and cloth and to obtain import and export licences for its members. It earned income from member subscriptions, commissions on licences, and rent from a building it …
Amritlal Ratilal Mehta and Gajanan Gandhi, employees of a private firm, were charged with cheating the Central Excise Department by making false entries in gate passes. They were tried for offences under IPC s.420 read with s.34 (cheating) and s.477‑A read with s.34 (false entry). The magistrate …
The testator, Pyare Lal Singh Bhatia, executed a will in 1944 leaving a life interest in his property to his second wife Lakshmi Devi and, after her death, to his son Om Prakash. The will also expressly denied any right to the property for the widow and daughters of his pre‑deceased son, while …
The State of Tamil Nadu appealed the acquittal of R. Krishnamurthy, who had sold gingelly oil adulterated with 15% groundnut oil and claimed it was for external use only. The trial court convicted him under section 16(1)(a)(i) of the Prevention of Food Adulteration Act, 1954, but the Sessions Judge …
Ram Deo, the tenant, entered into a compromise agreement on 13 June 1960 to pay Rs.600 of pre‑agreement rent arrears in monthly instalments of Rs.25 each, alongside Rs.25 of current rent. He later fell into arrears and the landlord, Umrao Singh, served a notice demanding Rs.150, of which Rs.75 …
The respondent, a motor vehicle dealer from Tamil Nadu, transported new cars and chassis through the State of Mysore en route to other states, covering about 400 miles and making brief halts. The Mysore Road Transport Authority demanded road tax under Section 3(2) of the Mysore Motor Vehicles …
A First Information Report alleging fraud by TISCO against the railways led to a criminal case registered at Tatanagar. After the railway police filed a final report under section 173(2) of the CrPC, the State of Bihar, through the Chief Secretary and Chief Minister, directed the Inspector General …
The Municipal Council of Pusad imposed a Boja and Bale tax on ginning and pressing cotton under Section 66(1)(b) of the Central Provinces Municipalities Act, 1922, in 1932. Gokaldas Dossa & Co. Ltd. challenged the tax in 1967, arguing that it exceeded the ceiling limits set by Article 276 of the …
The appellant, Sharif‑ud‑Din, filed an election petition challenging the election of Abdul Gani from the Handwara constituency. The petition was dismissed by the Jammu & Kashmir High Court because the copies of the petition were attested by the appellant’s advocate, Piyare Lal Handoo, rather than by …
The Supreme Court considered a series of appeals and writ petitions filed by traders who had paid market fees at a 3% rate under Haryana Act No. 32 of 1977, which was later held ultra vires for exceeding the authorized 2% rate. The Court examined whether the market committees were liable to refund …
In the 1978 Maharashtra Legislative Assembly election for the Armori constituency (reserved for Scheduled Tribes), the appellant Dadaji was declared elected, claiming membership in the "Mana" community. The unsuccessful candidate challenged the election, arguing that Dadaji did not belong to any …
Goodland Plantations Ltd. subscribed to a monthly chitty run by Orient Bank and paid four instalments, winning the prize. Before the prize could be paid, the Central Government imposed a moratorium on Orient Bank under the Banking Regulation Act, 1949, causing the chitty to be deemed terminated …
Mahant Parichchan Das sued to declare that the temples and associated lands were his personal property and not subject to the Bihar Hindu Religious Trusts Act, 1951. The respondents, the Bihar State Board of Religious Trusts and others, contended that the properties formed a Hindu religious trust of …
The State of Uttar Pradesh appealed a decision of the Allahabad High Court which had ordered a refund of court fees under Section 13 of the Court Fees Act, 1870 after a case was remanded to the lower court under Order XI Rule 23 of the Code of Civil Procedure, 1908 as amended by the High Court. The …
The original owner, Nathi, held about 46 acres, exceeding the permissible 30 acres, and the Collector declared 6 acres and 8 standard units as surplus under the Punjab Security of Land Tenures Act, 1953, allotting them to other tenants. After Nathi's death, his widow Kela Devi and mother Manda, each …
Cement Marketing Co. of India Ltd. sold cement under the Cement Control Order, charging freight as part of a "free on rail destination" price that was paid by purchasers and deducted from invoices. The company omitted the freight amount from its sales‑tax returns, believing it was not part of the …
The Supreme Court entertained a writ petition under Article 32 challenging the detention of Shabir Ahmed Shah under Section 8(2) of the Jammu & Kashmir Public Safety Act, 1978. The petitioners argued that the grounds of detention were vague and did not fall within the statutory definitions of …
Ganeshlal Jashraj was charged under section 16(1)(a)(i) of the Prevention of Food Adulteration Act, 1954 for selling adulterated turmeric powder to a food inspector. He pleaded not guilty, but after the prosecution evidence closed he was examined under section 313 of the CrPC and, via …
The appellants, film producers of "Satyan, Shivam, Sundaram", were summoned by a Metropolitan Magistrate under sections 292, 293 and 34 of the IPC after a complaint alleging obscenity. They challenged the summons before the Delhi High Court under section 482 of the Criminal Procedure Code, but the …
The Enforcement Directorate imposed a Rs. 3 lakh penalty on two exporters for over‑invoicing export values to obtain import licences under an export promotion scheme. The exporters pleaded guilty and challenged the penalty before the High Court, which held that Section 12(2)(b) of the Foreign …
The State of Punjab sought to acquire land for a grain market, initially notifying the land of respondents 1‑21 in 1969, later withdrawing it, and re‑notifying in 1971. The High Court struck down that acquisition as mala fide. The State then re‑initiated acquisition using the emergency provisions of …
The case concerned the validity of the Survey of India (Recruitment from Corps of Engineer Officers) Rules, 1950, which gave seniority and promotional advantages to army engineers over civilian recruits. Civilian officers challenged the rules as violative of Articles 14 and 16 of the Constitution, …
The dispute concerned lands in Chittoor district that were transferred to Andhra Pradesh but remained governed by the Madras Estates (Abolition and Conversion into Ryotwari) Act, 1948. After the Act, a Settlement Officer awarded a ryotwari patta to Challamma, the plaintiff, while the land had …
The State of Delhi filed a complaint under the Prevention of Food Adulteration Act, 1954 alleging that groundnut oil sold by Ahmed Oomer Bhoy's Delhi branch was adulterated. The complaint named the manufacturers, distributors, retailer, the person nominated under s.17(2) as responsible, and the two …
The Tamil Nadu Government, after successive takeovers of Panchayat and District Board schools, created two separate wings ('A' for Government schools and 'B' for former District Board schools) within its Educational Subordinate Service. Petitioners challenged a 1978 Government Order (GO No. 1968) …
Banwarilal claimed to be the adopted son of Govind Ram and sought to inherit properties bequeathed to him in two wills, while Tirlok Chand contested the adoption and the validity of the wills. The trial court and the first appellate court held the wills valid and accepted the adoption based solely …
The Supreme Court examined five appeals filed by cooperative sugar factories challenging the levy of a sugarcane cess imposed under the Bombay Sugarcane Cess Act, 1948, which had been declared unconstitutional, and the subsequent Sugarcane Cess (Validation) Act, 1961. The appellants argued that the …
Abdul Qadir bought a house in 1948, which was later declared evacuee property in 1951 despite neither he nor the seller being evacuees. He applied under Section 16 of the Administration of Evacuee Property Act, 1950 and obtained a restoration certificate on 27‑10‑1956, issued under the pre‑amendment …
The appellant, a tenant of a shop owned by Sher Singh, was served with an ejectment application under Section 13 of the East Punjab Urban Rent Restriction Act, 1949 for alleged arrears of rent. The tenant deposited the full arrears, interest and costs with the Rent Controller on 4 May 1967, a week …
The respondent, Mohd. Nizam, sent thirty value‑payable parcels from India to Pakistan in 1949. The addressees in Pakistan paid the amounts, but because the money‑order service between the two countries was suspended on 19‑September‑1949, the money was never transferred to India. Nizam sued the Union …
The ex‑Zamindars of a village claimed that lands given on Theka to the respondents in 1948 became their exclusive Sir and Khudkasht and should be recorded as Bhoomidars after the Zamindari vested under the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950. The respondents contended that …
The Supreme Court examined whether the Hydel Upper Bari Doab Construction Project, undertaken by the Punjab Hydel Department, qualified as an "establishment" under Section 1(3)(b) of the Payment of Gratuity Act, 1972, and whether the retrenchment of its workers entitled them to gratuity. It held …
The plaintiff, a landlady, leased premises to the defendant for the business of retreading tyres at a rent of Rs.850 per annum. When the defendant defaulted on rent, the plaintiff served a 30‑day notice to terminate the tenancy. The defendant contended that the lease was for "manufacturing purposes" …
The Supreme Court examined whether ornaments and other gold articles purchased by G.S. Pai & Co. for melting qualified as "bullion and specie" under Entry 56 of the Kerala General Sales Tax Act, 1963, and whether the GI pipes sold by the company fell within "water supply and sanitary fittings" under …
The Managing Director of R.K.V. Motors & Timber Ltd withdrew sums which the Income Tax Officer treated as dividend under section 2(6A)(e) of the Income Tax Act, 1922. The dispute centered on whether "accumulated profits" for dividend liability includes the company's current year profits and whether …
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