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381 judgments · newest first · showing 1–200
The appellant, Prakash Amichand Shah, owned a leasehold interest in land in Surat and challenged the reservation of a portion of his land under Town Planning Scheme No. VIII (Umarwada) prepared under the Bombay Town Planning Act, 1954. He claimed the scheme violated Articles 14, 19(1)(f) and 31 of …
The Supreme Court examined the validity of a two‑year preventive detention order issued under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA) against S. H. Hamdani. The Additional Secretary declared that the detainee was likely to abet smuggling in a …
Dr. Karan Singh claimed ownership of six boxes of jewellery and valuable articles stored in the Srinagar Toshakhana, seeking exemption under section 5(1)(xiv) of the Wealth Tax Act as heirlooms. The High Court refused his application for a physical inspection of the items, holding that no useful …
The Ministry of Railways issued a Preferential Traffic Schedule (PTS) under section 27A of the Indian Railways Act, 1890, assigning coal transport to priority ‘C’ subject to five conditions, including loading from collieries. The Gauhati High Court ordered that wagons be allotted under priority ‘C’ …
The State of Madhya Pradesh divided the Manasa block into twenty constituencies for the Janapada Panchayat election and, after Gram Panchayat elections were completed, issued a notification on 25 November 1970 to re‑redistribute those constituencies. Devi Lal, a Gram Sabha Sarpanch, challenged the …
The case involved a Hindu Undivided Family (HUF) that received Rs.2,49,874 as insurance proceeds after the death of the Karta's father. The income from this amount was initially taxed in the Karta's personal assessment, but the Income Tax Officer later treated it as HUF income, leading to …
The State of Gujarat acquired certain lands under the Land Acquisition Act, 1894. The tenants (respondents) claimed that they were never served personal notice as required by Section 4(1) and Section 9(3) of the Act, and therefore the acquisition and award were illegal. The High Court held that …
The case concerned the purchase of shares in Escorts Ltd by thirteen overseas companies, predominantly owned by non‑resident Indians, under the Foreign Exchange Regulation Act, 1973 (FERA) portfolio investment scheme. The Reserve Bank of India (RBI) later granted permission for the purchases, which …
Shiv Ratan Makhlam was intercepted at the India‑Nepal border in November 1984 and two pieces of foreign‑marked gold were seized from his trousers. He was arrested, released on bail, and later, in April 1985, the Government issued a detention order under Section 3 of the Conservation of Foreign …
The appellants were charged under IPC s.341 (wrongful restraint) and Banking Regulation Act s.36AD for allegedly obstructing bank officers at a Grindlays Bank branch. The Metropolitan Magistrate acquitted them in 1978. Grindlays Bank appealed; after a six‑year delay, the Calcutta High Court set …
The appellant challenged the applicability of the Payment of Bonus Act, 1965 to employees of the Canteen Stores Department (India), arguing that the department was not an "establishment" engaged in an industry under a Central Government department and thus should not fall within the exemption of …
Maya Rani, the assessee for assessment year 1961-62, failed to file her income‑tax return by the due date of 28 September 1961 and eventually filed it on 3 May 1962, after the Income Tax Act, 1961 had come into force on 1 April 1962. The Income Tax Officer imposed a penalty of Rs 4,060 under section …
A complaint was lodged by a Special Railway Magistrate against two Delhi Police officers, Balbir Singh (Sub‑Inspector) and Ram Shankar (Constable), alleging that they tampered with search memos by adding a signature after the documents were in the court's custody. The issue before the Supreme Court …
Godavari Sugar Mills sold land and buildings to Somaiya Organics for Rs.7,76,000, but the sale was subject to an equitable mortgage created in favour of Punjab National Bank for a contingent liability of Rs.65,00,000. The Sub‑Registrar and Collector treated the total consideration as Rs.1,92,76,000, …
M.S. Ezhlitassan filed a suit for defamation which was dismissed, appealed and obtained a decree for damages. The respondent appealed, the High Court reversed the decree and dismissed the suit. While the appeal before the Supreme Court was pending, the appellant died. His grandchildren filed …
The Supreme Court examined a public‑interest litigation concerning a plot of land in Andheri reserved for a BEST bus depot under the development plan. The BEST Committee approved a scheme to construct two commercial buildings on part of the plot, generating a non‑refundable premium for the …
The Central Government, invoking the Sugar Undertakings (Taking over of Management) Ordinance, 1978, issued a notice to Lakshmi Sugar & Oil Mills Ltd. alleging arrears of cane dues exceeding ten per cent of the total price of cane purchased in the immediately preceding sugar year, and subsequently …
The respondent, a dealer in stationery, sold ammonia paper and ferro paper and claimed they were unclassified goods liable to tax at 2% under s.3 of the U.P. Sales Tax Act, 1948. The Sales Tax Officer classified them as "paper other than hand made paper" under Notification ST‑3124/X‑1012(4)‑1965, …
The Union of India appealed against High Court orders that granted seniority benefits to several former State Civil Service officers who had been temporarily appointed as Collectors under Rule 9 of the IAS Cadre Rules, 1954. The respondents argued that their continuous officiation in a senior post …
The petitioners, Express Newspapers Pvt. Ltd. and others, challenged two notices: one issued by the Engineer Officer, Land & Development Office, for re-entry upon forfeiture of lease, and another by the Zonal Engineer (Building), Municipal Corporation of Delhi, for demolition of the Express …
The plaintiff, having purchased a plot of land, leased it to the defendant for Rs.1325 per annum under a registered rent note that required payment of rent even if the premises were not used. The lease stipulated that the tenant would not sub‑let and would remove any constructions on expiry. The …
The appellant, a Superintending Engineer in the Haryana P.W.D., was retired prematurely at age 50 under the Governor’s order invoking rule 3.26(d) of the Punjab Civil Service Rules. He challenged the order, arguing that the special provision in rule 3.26(c) shields Superintending Engineers from such …
Scientific Engineering House (P) Ltd. entered into two 1961 collaboration agreements with Metrimpex Hungarian Trading Company to obtain technical know‑how for manufacturing microscopes and theodolites. The foreign collaborator supplied a complete set of drawings, designs, charts, plans and related …
The Forest Range Officer seized teak timber worth Rs.1,71,000 from G.V. Sudhakar Rao and produced it before the Divisional Forest Officer, the Authorized Officer under s.44(2A) of the Andhra Pradesh Forest Act, 1967, seeking confiscation. While confiscation proceedings were pending, a criminal …
The appellant, formerly Bank of Cochin Ltd., purchased foreign‑currency negotiable instruments as part of its banking business and later realised the proceeds in foreign banks. When the Indian rupee was devalued on 6 June 1966, the rupee value of these foreign‑exchange assets increased by Rs …
The appellants, holders of stage‑carriage permits, sought to operate their services over routes that were partially nationalised under Chapter IVA of the Motor Vehicles Act, 1939, by imposing "corridor restrictions" (i.e., not picking up or dropping passengers on the nationalised segment). The …
The case concerned an ancient temple registered as a public trust under the Bombay Public Trust Act, 1950. After trustees terminated the services of two licensees who refused to vacate temple premises, the trustees filed suits for declaration of title and possession. Earlier suits were dismissed for …
The Regional Director of the Employees' State Insurance Corporation (ESIC) sought contributions from Bata Shoe Company’s two factories for bonuses paid to workers, arguing that such bonuses formed part of "wages" under the Employees' State Insurance Act, 1948. The factories contended that the …
The appellant, the Commissioner of Income‑Tax, challenged the deduction claimed by Associated Electrical Industries (India) Private Limited for contributions to a pension and life‑assurance plan for its employees. The contributions were paid in earlier years when the company retained control over …
The landlord Jagmohan Saran sought a declaration that a shop leased to tenant Harbans Lal was vacant under Section 12(1)(b) of the U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972, alleging that Lal had sub‑let it to Yadram and his son Madan Lal, who were not family members. …
The petitioner filed an application under Section 125 of the Code of Criminal Procedure, 1973, seeking maintenance from her husband, and subsequently applied for an interim maintenance order pending the final disposal of the main application. The Metropolitan Magistrate refused the interim order, …
Kirpal Singh was elected to the Punjab Legislative Assembly in 1972, but his election was set aside by the Punjab and Haryana High Court because the nomination of another candidate, Basant Singh, had been improperly rejected on the ground that he was a development officer in the Life Insurance …
The assessees purchased deferred annuity policies and claimed exemption from wealth tax under section 5(1)(vi) of the Wealth Tax Act, 1957, arguing that such policies fell within the phrase "any policy of insurance". The Wealth Tax Officer rejected the claim, but the Appellate Assistant …
The Supreme Court examined whether the Departments of Publications and Press of Andhra University and Osmania University qualify as "factories" engaged in an industry listed in Schedule I of the Employees' Provident Funds and Miscellaneous Provisions Act. Both departments operate printing presses, …
The Osmania University’s Department of Publications and Press operates printing presses employing about 100 workers. The university challenged the applicability of the Employees' State Insurance Act, 1948 to its employees, arguing that the department did not constitute a "factory". The Supreme Court …
Sajjian Mills Ltd, a public limited company, incurred a statutory liability to pay gratuity under the Payment of Gratuity Act, 1972 and actuarially determined its total liability of Rs 48,59,431 for the assessment year 1973‑74. It made a provision of Rs 20 lakhs in its books, added it back in its …
The petitioners, the wife of a man detained under the Conservation of Foreign Exchange & Prevention of Smuggling Activities Act, 1974, challenged his detention order (s.3(1)) and subsequent declaration (s.9) before the Supreme Court under Article 32. They argued that the government’s delay in …
The Supreme Court examined whether state lotteries organised by Tamil Nadu and West Bengal could be taxed under the states' sales‑tax statutes. The petitioners, dealers in lottery tickets, argued that lottery tickets are not "goods" but merely actionable claims, rendering the amendments to the Tamil …
The respondents, cigarette manufacturers, packed cigarettes in primary packets, secondary cartons and finally in corrugated fibre‑board containers and argued that the cost of the final containers should not be part of the "value" for excise duty. The Union of India contended that all packing, …
The Andhra Pradesh Government issued a notification under Section 4(1) of the Land Acquisition Act, 1894 to acquire land for the Hyderabad Urban Development Authority, publishing it in the Gazette on 4 August 1977 and giving public notice in the locality on 3 October 1977, a gap of more than two …
The Supreme Court examined a notification issued under section 4(1) of the Land Acquisition Act, 1894 on 18 October 1979, which was published in the Official Gazette the same day. The Revenue Divisional Officer directed that public notice of the notification's substance be given in the locality on …
Food Specialities Ltd manufactured various dairy and food products for Nestle's Products India Ltd under Nestle's registered trademarks and supplied them at a wholesale price (free on rail or free on lorry). The dispute arose over the valuation of these goods for the purpose of levying excise duty …
The Supreme Court examined a long‑standing dispute among members of the Sulakhe joint family concerning whether various incomes and assets derived from a partnership firm (Sulakhe & Co.) and a public limited company (Lokmanya Mills Ltd.) belonged to the joint family or to individual members. The …
The appellant, Saroj Aggarwal, was the widow of a partner who died in 1959. After his death a new partnership deed was executed, admitting her and an adopted son as partners. The deceased had unabsorbed speculation losses from earlier years. In the assessment year 1962‑63, the appellant claimed to …
The petitioners challenged the 1983 Assam Legislative Assembly election, alleging that the electoral rolls of 1979 were defective because they had not been revised as required by the Representation of the People Act, 1950 and allegedly contained non‑citizens. They filed writ petitions under Article …
The petitioners, members of the Adi‑Dravida caste who had converted to Christianity, were denied free bunks under a central welfare scheme for Scheduled Castes because a Tamil Nadu order incorporated paragraph 3 of the Constitution (Scheduled Castes) Order, 1950, which excludes persons of religions …
The American Home Products Corporation (the appellant) applied in 1958 to register the trademark ‘Dristan’ in India, claiming it would be used by the appellant. In fact, the appellant intended the mark to be used in India by its Indian associate, Geoffrey Manners & Co., which would become a …
The appellant, a partner in two different partnership firms, contributed shares of limited companies to the firms as capital. The Revenue argued that the contribution constituted a transfer of a capital asset under section 45 of the Income Tax Act, 1961 and that a capital gain arose because the …
The Supreme Court heard applications filed by social and child welfare agencies seeking clarification of the principles and procedures it had laid down in Laxmi Kant Pandey v. Union of India for inter‑country adoption of Indian children. The agencies raised thirteen specific points, ranging from the …
Cibatul Ltd (the seller) entered into agreements with Ciba Geigy of India Ltd (the buyer) to manufacture various resins under a jointly drawn programme. The buyer tested and approved each batch before the seller could sell the goods to it, and the buyer’s trade‑marks were affixed on approved goods. …
The petitioners, beedi manufacturers, challenged the 1977 notifications that brought the beedi industry within Schedule I of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, arguing that home workers who roll beedis at their residences were not "employees" under section 2(f) …
The petitioner filed a writ petition under Article 32 challenging the constitutional validity of the Election Symbols (Reservation and Allotment) Order, 1968, arguing that the Order was legislative in nature and could not be issued by the Election Commission because it lacked statutory authority. …
Samaresh Bose authored the novel "Prajapati" which was published in the Bengali journal Desh and later as a book. Amal Mitra complained that the work was obscene under IPC s.292 read with s.109, leading to the conviction of the author and the publisher Sitangshu Kumar Dasgupta by a magistrate and …
The case concerned the death of Sudha, who was found burnt in a Delhi flat; the prosecution alleged that her mother‑in‑law Shakuntala and husband Laxman Kumar deliberately set her on fire to avoid dowry demands, while the defence claimed an accidental fire from a kerosene stove. The trial court …
K.G. Thomas, a journalist and propagator of Christian ideals, received large sums from the Indian Christian Crusade, U.S.A., which he claimed were personal gifts. The Income‑Tax Officer treated the amounts as remuneration for his vocation of preaching and publishing, and taxed them as business …
The appellant, a registered dealer, purchased poppy seeds on a Form ST‑17 declaration stating they were for "resale within the State" and subsequently resold them in Bhawani Mandi. The Commercial Tax Officer held that because the resales were sales in the course of inter‑State trade, they could not …
The assessee, a Hindu undivided family (HUF) carrying on business, claimed relief under section 25(4) of the Income Tax Act, 1922 for the assessment year 1949-50, asserting that a partial partition of the HUF on 11 October 1948 and the formation of a partnership firm on 12 October 1948 constituted a …
The respondent was assessed for wealth tax on Rs.6,07,690 including jewellery worth Rs.4,15,942 for AY 1969-70. The Appellate Assistant Commissioner (AAC) excluded the jewellery under s.5(1)(viii) of the Wealth Tax Act, 1957, and no appeal was filed, rendering the order final in the ordinary sense. …
A police constable was charged under IPC s.161 and the Prevention of Corruption Act for allegedly accepting a Rs 50 bribe from a taxi driver. The prosecution had laid a trap by treating the money with phenolphthalein, which turned rosy when tested, and recovered the notes from the constable's left …
The petitioners challenged the constitutional validity of Section 1(3) of the Haryana Urban (Control of Rent and Eviction) Act, 1973, as amended in 1978, which exempts buildings whose construction was completed on or after the Act’s commencement from its provisions for ten years. They argued that …
The appellants, employees of the Research and Analysis Wing, were dismissed under clause (b) of the second proviso to Article 311(2) of the Constitution and Rule 19 of the Central Civil Services (Classification, Control and Appeal) Rules, 1965, without a charge‑sheet or inquiry, after a violent …
M/s. Sahney Steel and Press Works Ltd., a company with its registered office and factory in Hyderabad and branch offices in several other states, manufactured standard and non‑standard steel goods on orders received by its branches. The goods were dispatched from Hyderabad to the branches and then …
H.D. Singh was engaged as a daily‑wage "Tikka Mazdoor" by the Reserve Bank of India in 1974 and worked only sporadically. After passing his matriculation exam in 1975, a confidential RBI circular stipulated that such employees would be removed from the list of workers; consequently his name was …
Amar Singh died leaving two widows, each allotted one‑third of his agricultural land as maintenance. The petitioner, Amar Singh's adopted son, obtained one‑third from Har Kaur and sued Jagir Kaur, the other widow, for a declaration that she had no interest in the land. A 1945 compromise decree …
The appellant, Dharangadhra Chemicals, challenged the levy of octroi duty at an enhanced rate imposed by Dharangadhra Municipality under its Octroi Rules and Bye‑laws of 1965. The dispute centered on whether the municipal rules could be brought into force without a statutory exemption from the …
Kishan Singh's agricultural land was allotted under the Uttar Pradesh Consolidation of Holdings Act and the allotment became final under section 23. After Kishan's death, Malkhan Singh claimed to be his adopted son to inherit the land, while other claimants denied the adoption. The consolidation …
The Punjab Government advanced a loan to a cooperative house‑building society for low‑income housing, securing repayment by mortgaging the sites and houses. The society defaulted on repayments and the government issued a notice invoking clause (b) of section 67 of the Punjab Land Revenue Act to …
The assessee, an oil‑mill owner, gifted part of his machinery to his wife and three minor children and a firm was formed by his wife and another person. The firm leased the mill premises and machinery and the assessee rendered management services, receiving commission. The assessee had large losses …
The partnership firm M/s Jagannath Pyarelal, consisting of eleven partners, filed an application on 30 September 1959 for registration under section 26A of the Indian Income Tax Act, 1922. The partnership deed had not been signed by one partner, Shri Rabinder Kumar, who had left India for studies, …
The Central Government set up a Medical Store Depot in Gauhati to procure and supply medical stores to various government institutions on a "no profit‑no loss" basis. The depot did not apply for registration as a dealer under the Assam Finance (Sales Tax) Act, 1956 or the Central Sales Tax Act, …
The appellant, P.C. Agarwal, appeared for the 19th Competitive Judicial Service Examination and secured 38.8% in the written paper and 416 marks overall, but was omitted from the list of successful candidates prepared under Rule 19 of the Bihar Civil Service (Judicial Branch) Recruitment Rules, …
The petitioners, who are cycle‑rickshaw pullers hiring rickshaws for a day, challenged the Punjab Cycle Rickshaws (Regulation of Licence) Act, 1976 which bars owners of rickshaws from obtaining a licence unless they themselves ply the vehicle. They argued that the Act, lacking a mechanism to enable …
P.C. Gupta applied in 1968 for a stage‑carriage permit on a route covered by Draft Scheme No. 72 of 1965, which had been published under section 68‑C of the Motor Vehicles Act, 1939 but not yet approved or published as an approved scheme under section 68‑D. The Regional Transport Authority kept his …
The Uttar Pradesh Government approved a draft scheme under the Motor Vehicles Act, 1939 to allow its State Transport Undertaking to operate stage carriages on the Saharanpur‑Delhi inter‑state route, excluding all other operators. The scheme, published in 1959, was challenged by 50 operators; the …
The workmen of the former Binny & Co. Ltd., now employed by the amalgamated Binny Ltd., claimed a 20% bonus for the financial year 1969 based on a separate profit and loss account prepared for their original unit, which showed a substantial profit. The new company paid only a 4% bonus calculated on …
The Andhra Pradesh government reduced the superannuation age for its employees from 58 to 55 years in 1983 and later attempted to reverse the decision by raising it back to 58 years through Ordinance No.24 of 1984 and Act No.3 of 1985. A large number of employees who had been forced to retire under …
The Deputy Commissioner of Agricultural Income Tax & Sales Tax, Ernakulam appealed against Indian Explosives Ltd., which had imported chemicals, dyes, etc., using its customers' Actual Users' Import Licences and then supplied the goods to those customers. The sales were assessed for sales tax under …
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 …
Gopal, a store‑keeper‑cum‑accountant of the Madhya Pradesh Khadi and Village Industries Board, was terminated with one month’s notice. He claimed the termination was retrenchment and sought reinstatement, arguing that the Board was an "industry" under the Madhya Pradesh Industrial Relations Act, …
The petitioners challenged the Haryana State Government’s practice of repeatedly appointing teachers on an ad‑hoc basis at the start of each academic year and terminating them before the next summer vacation, thereby denying them regular service benefits. The Supreme Court examined whether such a …
The Commissioner of Income Tax appealed against a High Court order that allowed M/s Mother India Refrigeration Industries to set off unabsorbed business losses before deducting the current year's depreciation for the assessment years 1951-52 and 1952-53. The issue was whether, under the Income Tax …
The appellants' land was acquired for a cantonment under the Land Acquisition Act, 1894 and they received an award in 1975. Subsequent enhancements to compensation were ordered by the Additional District Judge and the High Court, but the Division Bench conditioned the enhanced award on payment of a …
The State of Uttar Pradesh charged Laloo and three others with the murder of Babu Jaleshwar Singh on 24 September 1974. The prosecution relied on the testimony of three eye‑witnesses (PW1‑3), corroborative statements of PW5 and PW6, medical evidence of a fatal neck wound, and a First Information …
In the 1985 Bihar Legislative Assembly election for the Islampur constituency, the Returning Officer announced the petitioner as elected and issued a Form 22 certificate, but failed to prepare the required Form 21C declaration. Upon discovering that votes from one booth had not been counted, the …
The respondent, Calico Mills, manufactured a fabric called "Calikut Special" which at an intermediate stage contained 54% cotton and 46% artificial silk, but after further processing the final product contained 38.48% cotton and 61.52% artificial silk. The Central Excise Department, relying on the …
The appellant, Ram Avtar, was charged under Section 302 IPC for allegedly strangling his wife. The trial court acquitted him, finding the circumstantial evidence insufficient, but the Delhi High Court reversed that decision and convicted him. On appeal, the Supreme Court examined whether the chain …
The Supreme Court examined an election petition challenging the election of Col. Ram Singh on allegations of corrupt practice, including booth‑capturing and intimidation at two polling stations in the 1982 Haryana Assembly election. The petitioners relied heavily on oral testimony and tape‑recorded …
The respondents' predecessor obtained a permanent lease of a tank fishery without sub‑soil in 1914 and later, in 1952, granted an 11‑year lease of the same fishery to the appellant. Under the West Bengal Estates Acquisition Act, 1953, the interest of intermediaries was to vest in the State from 15 …
Labh Singh owned 32‑8 standard acres of agricultural land, of which 7‑4 acres were mortgaged with possession before the Pepsu Tenancy and Agricultural Lands Act, 1955 came into force. The mortgagee was deemed the landowner, so Singh’s holding was treated as less than the permissible limit of 30 …
The case concerned recruitment to the Delhi Judicial Service under the Delhi Judicial Service Rules, 1970. The High Court, after the written examination, added two marks to each candidate’s paper as a "moderation" and prepared a second list of candidates who then qualified for the viva‑voce, despite …
The appellant, a supplier of rations to the Central Reserve Police Units in Assam, was assessed sales tax for supplying "meat on hoof" under the Assam Sales Tax Act, 1947. He contended that "meat on hoof" was merely a term used by the military for live goats intended to be slaughtered for meat, and …
The appellant, a Municipal Councillor, was convicted under Section 161 of the Indian Penal Code and Sections 5(1)(d) and 5(2) of the Prevention of Corruption Act. He appealed, contending that a Municipal Councillor is not a "public servant" within the meaning of Section 21 of the IPC and therefore …
The State of Orissa issued a proclamation in English, both in the Official Gazette and a local newspaper, announcing its intention to declare two villages as a notified area under Section 417-A of the Orissa Municipal Act, 1950, and invited objections. The residents challenged the proclamation on …
The appellant, a grocer, sold ripened coconuts and claimed exemption from sales tax under G.P. No. 1764 issued under the Tamil Nadu General Sales Tax Act, 1959, which exempted "fresh fruits" and "vegetables". The High Court held that a ripened coconut could not be classified as either a fresh fruit …
The Supreme Court examined whether a 1973 notification that conferred the powers of a Deputy Superintendent of Police under the Motor Vehicles Act, 1939 on the General Manager of Haryana Roadways was valid. The petitioners, private motor transport operators, argued that the appointment violated …
The wife of a man detained under the National Security (Rajasthan Conditions of Detention) Order, 1984 filed a writ petition under Article 32 seeking transfer of her husband’s detention from Bharatpur, Rajasthan to Punjab, better jail amenities, cessation of solitary confinement, and regular visits. …
The appellants were convicted for the murder of Bhojraj, arising from a long-standing land dispute. The prosecution relied on the testimony of PW 11, the deceased's guard, who identified the attackers after a short delay, and on extra‑judicial confessions reported by PW 5 and PW 9 that an accused …
The plaintiffs, permanent Mirasi tenants, mortgaged their half‑share of Paragana Watan lands to the defendants in 1947. After the Bombay Paragana and Kulkarni Watans (Abolition) Act, 1950 abolished the watans, the defendants (or their heirs) paid the occupancy price and obtained a grant of the …
The Union of India, under the Minimum Wages Act, 1948, fixed minimum wages for workers in gypsum, barytes, bauxite and manganese mines based on the advice of a Committee appointed under sections 5(1)(a) and 9 of the Act. Mine owners challenged the notification, contending that the Committee was …
A. Sreenivasa Pai executed a settlement deed in 1932 transferring two plots in Quilon to his mother‑in‑law Padmavathi Ammal. The deed stipulated that Padmavathi could enjoy the properties during her lifetime and thereafter V. Sreenivasa Pai and his descendants could hold them. After Padmavathi's …
This Constitution Bench judgment interprets the second proviso to Article 311(2) of the Constitution of India, which allows dismissal, removal, or reduction in rank of a civil servant without an inquiry in three exceptional circumstances: conviction on a criminal charge, when it is not reasonably …
The petitioners sought a writ of mandamus to restrain the State of Tamil Nadu from evicting slum and pavement dwellers in Madras without providing alternative accommodation and basic amenities. The State argued that it had a benevolent policy of providing alternate housing before demolition, citing …
The Revenue Divisional Officer declared the respondent as owner of six acres under the Andhra Pradesh (Telangana Area) Tenancy and Agricultural Lands Act, 1950. The appellant, instead of filing an appeal under section 90, pursued a writ petition which was dismissed, after which he filed an appeal …
The appellant, a descendant of Dewan Krishna Kant Nandy, claimed Jagirdari rights over 41 villages granted in 1785 for the purpose of defraying expenses of deity worship, and also held zamindari rights acquired later. When the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950 came into …
The Supreme Court examined writ petitions filed by pavement and slum dwellers challenging the Bombay Municipal Corporation's demolition of their hutments, arguing that eviction violated their fundamental rights under Articles 21 and 19 of the Constitution. The petitioners claimed that the right to …
The case concerned a dispute between Gram Panchayats and the Central Government over the vesting of Shamlat‑deh (village common) lands after the 1947 partition. The Punjab Village Common Lands (Regulation) Act, 1953 vested such lands in the village panchayats, while the Administration of Evacuee …
The respondent, Amrit Roller Flour Mills, held a licence under the Wheat Roller Flour Mills (Licensing and Control) Order, 1957 and supplied maida, suji and rawa to permit‑holders as directed by the District Food and Supplies Officer. It was assessed for sales tax under the Punjab General Sales Tax …
The appellant, the Commissioner of Income Tax, challenged the deduction claimed by the assessee, a partnership that had taken over the business, assets and liabilities of a predecessor firm, including a debt of Rs.23,577. The assessee had paid tax on interest earned on that debt in AY 1963-64, later …
M/s Dhanpat Oil & General Mills, engaged in oil extraction, was served notices under the Produce Cess Act, 1966 for filing monthly returns and paying cess. At the relevant time no "Collector" (appointed only on 13 July 1970) or Appellate Authority (appointed on 21 August 1972) existed, leading the …
The Bombay Hawkers' Union and several hawkers filed writ petitions under Article 32 challenging sections 313, 313‑A, 314(3) and 497 of the Bombay Municipal Corporation Act, 1888, alleging that the provisions gave the municipal authorities unfettered power to refuse licences and remove goods without …
Distributors (Baroda) Ltd., an investment company, claimed a deduction under Section 80M of the Income Tax Act for inter‑corporate dividends based on the full amount of dividends received, contrary to the Revenue’s view that the deduction should be calculated on dividend income as computed under the …
The petitioners, medical graduates from Orissa, challenged a change in the admission scheme for postgraduate medical courses that required a separate entrance examination after completing a Resident House Staff appointment. They claimed the new scheme violated their fundamental right to admission …
Eight petitioners, originally Assistant Medical Officers, were promoted on an officiating basis to Divisional Medical Officer posts between 1971 and 1974 under the 1965 and 1973 Railway Medical Service Rules, which treated such posts as selection posts. A seniority list prepared in 1979 under the …
Khandelwal Metal & Engineering Works imported brass scrap and argued that the "additional duty" under Section 3(1) of the Customs Tariff Act was a counter‑vailing duty that could not be levied because brass scrap is not manufactured in India and that it should be treated as a "master alloy" exempted …
Indian Aluminium Cables Ltd. manufactured aluminium rods by the Properzi process and argued that these "Properzi Rods" were not "wire rods" and therefore should be taxed under the residuary Entry 68 of the Central Excise and Salt Act, 1944. The Central Excise authorities classified them under Entry …
The petitioner, a wife, filed a divorce on the ground of desertion and later challenged a criminal complaint filed by her husband under IPC s.497 accusing Dharma Ebenezer of adultery with her. She argued that s.497 violated Articles 14 and 21 of the Constitution by discriminating against women and …
The Supreme Court examined appeals against a Punjab and Haryana High Court judgment that had set aside the selections made by the Haryana Public Service Commission (HPSC) for the Haryana Civil Service (Executive) and allied services. The petitioners alleged that the HPSC members were appointed on …
The wife, a Christian from the Khasi tribe and an Indian Foreign Service officer, married a Sikh husband under the Indian Christian Marriage Act, 1872. She filed a petition under the Indian Divorce Act, 1869 seeking a declaration of nullity or judicial separation on the ground of her husband's …
Lala Gurdin died leaving his widow and three daughters who became limited owners of his estate. The daughters partitioned the property and each made separate alienations, including three sale deeds (1901, 1914, 1915) executed by the last surviving daughter, Smt. Mewa Kuer. After her death, the sons …
The appellant entered into a 1951 deed of exchange with the State of Rajasthan for a plot swap, but the State failed to deliver the exchanged plot. The appellant sued for possession and compensation; interrogatories revealed the exchanged plot had been transferred to a third party and his original …
The Supreme Court examined the constitutionality of Karnataka's reservation orders (1977, 1979) that set aside 68% of seats in professional colleges and 66% of posts in government services for Scheduled Castes, Scheduled Tribes and other backward classes under Articles 15(4) and 16(4). The Court …
The appellant, Ram & Shyam Co., submitted the highest bid for a minor‑mineral quarry in Haryana, but the State Government, invoking Rule 30(4) of the Punjab Minor Mineral Concession Rules, declined to confirm the bid and instead awarded the lease to a fourth respondent who had made a secret higher …
Amrit Nahata filed a writ petition challenging sections of the Cinematograph Act and Censorship Rules and seeking certification of his film ‘Kissa Kursee Ka’. The Supreme Court ordered the film’s negatives and prints to be preserved and screened before five judges, but the film was not made …
The appellant, a member of the Delhi Stock Exchange, sued the non‑member respondent for Rs. 5,923 arising from share transactions. Each contract note bore a wide‑ranging arbitration clause referring disputes to the Exchange’s Rules, Regulations and Bye‑laws, specifically Bye‑law 247 which provided …
The appellant-landlady sued the respondent-tenant for possession of a premises, alleging arrears of rent of Rs.3,960 at a rate of Rs.360 per month and that the property fell within the Uttar Pradesh Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972. The tenant contended the rent …
In a 1983 by‑election for the Fatehabad Assembly constituency, Lila Krishan was declared elected, but two rival candidates, Mani Ram Chapola and Raj Tilak, had their nomination papers rejected because the serial numbers of their proposers were shown as 126 and 177 instead of the correct 26 and 77. …
The Bihar State Electricity Board (BSEB) recruited a group of engineers as apprentice/trainee engineers in 1977, promising that after completing a one‑year training they would be absorbed as regular Assistant or Junior Engineers on a provisional basis, with a two‑year probation and seniority based …
In a Haryana Assembly by‑election, the Returning Officer (Umed Singh Rao) rejected the nomination papers of two candidates on the ground that the proposers' serial numbers did not match the electoral roll. The successful candidate’s election was challenged, and the Punjab & Haryana High Court held …
The petition challenged the constitutional validity of Explanation 1 to Section 77(1) of the Representation of the People Act, 1951, which exempts expenditures incurred by political parties or other persons (other than the candidate or his agent) from being counted towards the candidate's …
Two brothers sold a half‑interest in their ice factory to Saghir Ahmed, who later became an evacuee. After a decree for the balance of consideration, Ahmed's properties were attached and sold in execution; Jaswant Singh, a decree‑holder, purchased them. The Custodian of Evacuee Property sought to …
The State of Bihar granted a mining lease in 1966 for mica on 80 acres of reserved forest. During mining, the lessee discovered felspar and quartz and, in 1983, the parties executed a Deed of Incorporation to include these minerals in the existing lease. The Divisional Forest Officer barred the …
Arkal Govind Raj Rao was employed by Ciba Geigy of India Ltd. as a stenographer‑cum‑accountant, later promoted to Assistant and designated Group Leader. After his termination, the employer argued that he was not a "workman" under Section 2(s) of the Industrial Disputes Act, 1947, claiming he …
The Supreme Court examined whether processes such as bleaching, mercerising, dyeing, printing and other treatments of cotton and man‑made fabrics constitute "manufacture" under the Central Excise and Salt Act, 1944, and whether the 1980 amendment expanding the definition of manufacture is …
Messrs K. Kelukutty, a timber partnership, and Messrs K.K.K. Sons Saw Mills, a saw‑dust partnership, had identical partners. The Sales Tax Officer included the saw‑dust turnover in the timber firm’s assessment, but the Sales Tax Appellate Tribunal allowed the firm’s appeal and remanded for fresh …
The case concerned the Karnataka Agricultural Produce Marketing (Regulation) Act, 1966 and its amendments, which imposed a market fee on sellers and buyers of agricultural produce and later enhanced the fee from 1% to 2%. The petitioners challenged (i) the constitutional validity of Section 65(1) as …
The case involved workmen of Indian Oxygen Ltd.'s Kanpur unit represented by the Karamchari Union demanding an upward revision of dearness allowance linked to the consumer price index for Kanpur, while the company had unilaterally imposed a scheme linking allowance to the all‑India average CPI after …
The Supreme Court entertained a writ petition filed by Mukesh Advani on behalf of bonded labourers from Tamil Nadu working in stone quarries at Raisen, Madhya Pradesh, alleging exploitation through advance payments, piece‑rate wages below minimum, and denial of statutory protections. An …
Senior draughtsmen employed in the Ordnance Factories performed identical work and held the same post, but the Government, following the Third Pay Commission, divided them into two groups with different pay scales based solely on seniority. The appellants, who were not in the group entitled to the …
The appellant's husband was a tenant of a shop under the Delhi Rent Control Act, 1958. After the landlord served a notice of termination, the tenant died while still in possession as a statutory tenant. The widow and heirs claimed the right to remain in possession and the protection against eviction …
The petitioners, who had completed their MBBS and house‑job before the Supreme Court’s June 22, 1984 judgment in Dr. Pradeep Jain’s case, were denied admission to two‑year postgraduate medical courses for 1985‑86 because the college applied the new 50% institutional‑preference rule instead of the …
The State of Tamil Nadu sought to bar a civil suit filed by a religious Math seeking declaration of title and an injunction over 3.55 acres of land, arguing that the nature of the land (ryoti vs. poromboke) had already been decided by the Settlement Officer under section 11 of the Tamil Nadu Estates …
Shamshar Singh, a practising advocate, was detained under Section 3(2) of the National Security Act, 1980. He challenged the detention on four grounds: (1) a one‑day delay in placing his representation before the Advisory Board violated Section 10; (2) the Board failed to consider documentary …
The case concerned widows of Government servants who, because their husbands had not agreed to make a two‑month contribution under the 1964 family pension scheme, were denied family pension even after the scheme was made non‑contributory on 22 September 1977. The petitioners argued that this denial …
The Supreme Court examined whether the Urban Family Planning Clinic set up by the Government of India at Bhilai Steel Plant was an independent undertaking or an integral part of the plant. The petitioners, who were attendants at the clinic, claimed continuous service from 1964 for purposes of …
Two employees of United Bank of India claimed that the annual bonus paid on the eve of Pooja had become a customary bonus, unrelated to the bank's profits, and thus a condition of service giving them a legal right under Section 33‑C(2) of the Industrial Disputes Act, 1947. The bank contended that …
The petitioners, 39 promotees to the post of Assistant in the Indian Council of Agricultural Research (ICAR), challenged a 1981 seniority list that demoted them in favour of direct recruits, alleging violation of Articles 14 and 16 of the Constitution. They argued that seniority should be based on …
Raja Ram Jaiswal purchased land (Plot No. 26) to build a cinema theatre. The Hindi Sahitya Sammelan, opposing the cinema, sought acquisition of the same land for the purported public purpose of extending its Sangrahalaya, leading to a notification under Section 4(1) of the Land Acquisition Act, …
Dr. Partap Singh and his wife challenged the validity of a search warrant issued by an Assistant Director of Enforcement under Section 37 of the Foreign Exchange Regulation Act, 1973, alleging that the officer had no material to form a reasonable belief and failed to record the grounds in writing. …
The appellant, a dealer in cotton yarn registered under the Bengal Finance (Sales Tax) Act, 1941 as applied to Delhi, claimed exemption for sales of cotton thread under Entry 21 of the Second Schedule. The Sales Tax Officer held the sales were of cotton yarn and liable to tax. The Financial …
The Supreme Court examined whether a person who lodges a First Information Report (FIR) is entitled to notice and a hearing when a magistrate considers the police report under Section 173(2)(i) of the Criminal Procedure Code and decides to drop the proceedings. It held that if the magistrate chooses …
A pick‑up van owned by a partnership firm was involved in a road accident that killed one passenger and injured another. The victims' heirs claimed compensation, and the Motor Accident Claims Tribunal awarded Rs.75,000 and Rs.3,000 respectively. The insurer argued that the policy was void because …
Bata Shoe Co. Ltd. manufactured footwear sold at a wholesale price of Rs 6.25 per pair. A 1967 notification exempted footwear under Item 36 of the Central Excise and Salt Act, 1944 if its "value" did not exceed Rs 5 per pair. The company argued that, under Section 4 of the Act, the value—after …
The appellants, originally constables in the Calcutta Police, were promoted to officiating Sub‑Inspectors and later confirmed, but were placed below many directly recruited Sub‑Inspectors in the seniority list. They argued that seniority should be based on their continuous officiating service, not …
The appellant, a Muslim advocate, divorced his wife Shah Bano Begum by irrevocable talaq and argued that under Muslim Personal Law he owed no further maintenance beyond the iddat period, having paid dower (mahr). The wife filed a petition under Section 125 of the Code of Criminal Procedure (CrPC) …
K.C. Joshi was appointed as Store Keeper in the Oil and Natural Gas Commission (ONGC) and, after completing his probation, was placed on the regular establishment. He was an active trade‑union worker and, following union actions, his services were terminated on 29 December 1967 with one month’s pay …
The appellants, Junior Engineers recruited in 1973, sought promotion to Assistant Engineer under the Telegraphic Engineering Service rules. The 1966 Rules required a qualifying departmental examination after five years of service, but the 1981 Rules introduced a qualifying‑cum‑competitive exam and a …
The appellants operated stage‑carriage services on inter‑State routes between Mysore (now Karnataka) and Andhra Pradesh and were exempted from motor‑vehicle tax by a notification dated 27 March 1963 issued under Section 9(1) of the Andhra Pradesh Motor Vehicles Taxation Act, 1963. After the Mysore …
Manzoor Hussain, a tenant of a residential premises in Aligarh, died in 1969 leaving a widow, three sons and a daughter who continued to occupy the premises and pay rent. One son, Nairn, built a separate house in the same city in 1978‑80. The Prescribed Authority, relying on section 12(3) of the …
In a suit for eviction under the Bihar Buildings (Lease, Rent and Eviction) Control Act, 1947, the landlord sought to have the tenant's defence struck off for failing to deposit rent as ordered under Section 11A. The trial judge refused to strike off the defence, but the High Court reversed that …
Project casual labourers of Indian Railways, who had served continuously for years, were terminated when their projects ended. They filed writ petitions invoking Articles 41, 42 and 14 of the Constitution, seeking security of employment. The Railway Ministry issued a scheme treating such workers as …
On 23 August 1983 Bhanwaria, the son of Pokar Ram, was shot and later died, leading to an FIR under sections 307, 447, 149, 148, 379 and 827 IPC, and subsequently an offence under section 302 IPC was added. The accused, Chandan Singh, was not arrested until 29 September 1983, when he applied for …
McDowell & Company Ltd., a licensed liquor manufacturer in Hyderabad, paid sales tax on its turnover excluding the excise duty that buyers paid directly to the excise authorities. The Commercial Tax Officer issued a notice to include that excise duty in the company's turnover for sales tax purposes, …
The respondent, an Income Tax Officer, was tried and convicted by a Special Judge for accepting a bribe of Rs.12,500 under Section 161 of the Indian Penal Code and Section 5(2) read with Section 5(1)(d) of the Prevention of Corruption Act, 1947. The prosecution relied on the testimony of two panch …
The appellants, Bhagirath and others, sentenced to life imprisonment for murder, sought to have the 14 years they had already spent in jail as under‑trial prisoners set off against their life sentences, invoking Section 428 of the Code of Criminal Procedure, 1973. The Delhi High Court had rejected …
The petitioners, senior officers of the Canara Bank Officers' Association, alleged that senior bank officials forced bank staff to collect donations and sell greeting cards for the Canara Bank Relief and Welfare Society and the Association's Trust Fund, claiming coercion and victimisation. The …
Kapoor Chand, a British citizen of Indian origin, entered India with a car under the Carnet de Passage convention and later sought an import licence, altering an affidavit by changing "for three years" to "permanently". He was prosecuted under IPC s.420 read with s.511 (cheating) and related forgery …
The petitioners challenged the preventive detention of Venilal Mehta, his daughter Pragna Mehta and son Bharat Mehta under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, alleging that the grounds of detention were not communicated in a language they …
The guardian of a medical college student wrote to the Chief Justice of Himachal Pradesh alleging widespread ragging and attached a letter from his son. The High Court treated the letters as a writ petition, ordered that the petitioner's identity be kept confidential, and directed the State …
The petitioners, workmen dismissed after domestic enquiries, raised industrial disputes and sought reinstatement. Conciliation failed and the State of Haryana (for four workmen) and the Central Government (for one workman) refused to refer the disputes to an Industrial Tribunal under Section 10(1) …
Murari Mohan Deb, a Class IV forester of the Tripura Government, was compulsorily retired in 1962 by the Chief Forest Officer. He challenged the order, alleging denial of a fair hearing and violation of natural‑justice principles. The respondents contended that compulsory retirement is not a …
The State of Punjab entered into a contract with Sri Hardyal for construction of bridges, containing an arbitration clause appointing the Superintending Engineer as arbitrator but fixing no time for the award. Under the Arbitration Act, 1940, the award was required within four months, a period that …
The Supreme Court examined whether its earlier judgment in Hansa Corporation’s case, which upheld the Karnataka Tax on Entry of Goods Act, 1979, was binding on a large group of traders who had obtained mandamus from the Karnataka High Court but whose writs were not appealed against. The petitioners …
The State of Gujarat issued notices under section 54 of the Bombay Town Planning Act, 1954 and Rule 27 of the Bombay Town Planning Rules, 1955 demanding that lands occupied by Babubhai & Co. be handed over to the Municipal Corporation of Ahmedabad, as the lands had vested in the corporation under …
Two loaders, Sant Raj and Itwari Lal Sherya, were terminated by their employer, a foreign air‑transport company. The Labour Court held the termination to be retrenchment and illegal because the employer had not complied with Section 25F of the Industrial Disputes Act, 1947, and awarded them one …
The State of Gujarat (successor to the State of Bombay) sued Dhrangadhra Chemical Works Ltd. for unpaid royalty under a 1950 agreement that required payment at Rs.0-2-3 per Bengal Maund on salt sold, a minimum annual production of 50,000 tons, and a guaranteed minimum royalty if production fell …
The Rajasthan Urban Improvement Act, 1959 authorized the acquisition of land in Jaipur for a public development scheme. A notice under s.52(2) was served on the respondents at their Calcutta office, and the land was later vested in the State of Rajasthan by a notification under s.52(1). The …
M.L. Jain, a retired judge of the Rajasthan High Court, challenged the calculation of his pension under the High Court Judges (Conditions of Service) Act, 1954. The Ministry of Law had issued a circular stating that a judge's service as a High Court Judge should be counted towards his parent service …
The Supreme Court examined the constitutional validity of sections 13(8) to 13(11) of the Punjab Cooperative Societies Act, 1961, which empower the Registrar to compulsorily amalgamate cooperative societies. Petitioners argued that the provisions violated the right to form associations under Article …
The appellant, a civil servant in the Cooperative Societies department, claimed that Government Order No. 559 (May 4, 1961) entitled him to a promotion to Deputy Registrar in 1965 under the principle of reservation extended to all cadres. He filed a representation petition in 1977, which the …
Associated Cement Co. Ltd. applied for a Tax Credit Certificate under the 1965 Scheme framed under s.280ZD of the Income Tax Act, seeking credit for both the regular central excise duty (under the Central Excise and Salt Act, 1944) and the special excise duty imposed by s.80 of the Finance Act, …
The respondents, owners of Jaora Sugar Mills, were required under the Madhya Bharat Essential Supplies (Temporary Powers) Act, 1948 to deposit the difference between the supply price and ex‑factory price of sugar into a government Sugar Fund. They deposited Rs 50,000 under protest and sued the State …
The Supreme Court examined the constitutional validity of the Andhra Pradesh Abolition of Posts of Part‑time Village Officers Ordinance, 1984, which abolished a large number of part‑time village officer posts and created new full‑time Village Assistant posts. The petitioners challenged the ordinance …
In 1975 a nine‑year‑old boy, Sanjay, was kidnapped and murdered during a Holi festival in Tinsukhia, Assam. Henry Westmuller Roberts, Sunil Chandra Biswas and two others were arrested; all four made confessional statements before a Judicial Magistrate after being given only three hours for …
The Delhi Administration prosecuted Puranmal for alleged adulteration of jal mirchi powder under the Prevention of Food Adulteration Act, 1954 after a public analyst reported nine live meal worms in a sample taken from his shop. The trial court held that the prosecution had not proved the powder was …
M/s Oriental Timber Industries, a manufacturer of plywood circles for packing, was previously assessed excise duty on the finished circles. After an audit objection, the Central Excise authorities issued notices demanding assessment on the plywood at the panel (block) stage under Item 16B of the …
The Supreme Court examined whether an employer who prescribes working hours below the statutory maximum under the Tamil Nadu Shops and Establishments Act, 1947 must pay overtime at the statutory rate for work beyond those prescribed hours up to the statutory ceiling. Philips India Ltd. and the State …
The first accused in State of Maharashtra v. Shrishail Nageshi Pare was convicted of murder under Section 302 of the IPC by the Sessions Judge, a decision affirmed by the High Court. He filed Special Leave Petition (Criminal) No. 372 of 1985, challenging the High Court's view that an eye‑witness …
The petitioners, recruited to the Indian Foreign Service (Branch B) through limited departmental examinations, were promoted to integrated Grades II and III and placed in seniority lists dated June 1979 and June 1983. They challenged these lists, arguing that the lists were prepared on a …
Major D.P. Kukrety, a commissioned officer of the Indian Army, was tried by a general court‑martial for alleged misconduct in November 1975. The court‑martial found him not guilty, but the finding was sent back for revision and remained unconfirmed. The Chief of the Army Staff then issued a …
The plaintiff mortgagor filed five suits for redemption and actual possession of mortgaged land, contending that the mortgagees were not tenants and therefore could be evicted after redemption. The mortgagees argued that they were "deemed tenants" under Section 2A of the Bombay Tenancy Act, 1939 (as …
The Supreme Court examined whether a wife and mother who inherited a share in a joint Hindu family property under Section 6 of the Hindu Succession Act ceased to be members of the family for purposes of the Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961. The Court held that the legal …
The case concerned a Hindu religious endowment where the founder, Purushottam Lal, dedicated his property to the deity Gopalji and appointed his wife, Asharfi Devi, as shebait (temple manager) without a power to alienate the property. After Asharfi Devi's death, the appellant, Shambhu Charan Shukla, …
The Supreme Court examined two civil appeals filed by tenants (Ganpat Roy and others) who challenged orders notifying a "deemed vacancy" of their non‑residential premises under Section 12(2) of the Uttar Pradesh Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972. The tenants argued …
The respondent, Ghusick & Muslia Collieries Ltd., pumped out percolated water from its coal mine and sold it to a neighboring glass factory, earning Rs 42,073 in 1958‑59. The State of West Bengal levied cess on this amount under Sections 6 and 72 of the Bengal Cess Act, 1880, which the company …
The assessee sought to deduct wealth‑tax liabilities of Rs 22,679 (assessment year 1960‑61) and Rs 39,692 (assessment year 1961‑62) while computing net wealth for the valuation dates of 31 March 1961 and 31 March 1962. The Wealth Tax Officer rejected the claim, the Appellate Assistant Commissioner …
The respondent, a Hindu Undivided Family, was assessed wealth tax for the years 1965-66 to 1967-68, with the Wealth Tax Officer adding Rs. 1.5 lakh as accrued interest on its money‑lending business. The assessee argued that, because its books were kept on a cash basis, such accrued (but unrealised) …
In the 1982 Haryana Legislative Assembly election, Brij Mohan was declared elected from Jind constituency, defeating Mange Ram. Mange Ram filed an election petition alleging that Brij Mohan had committed the corrupt practice of bribery under Section 123(1) of the Representation of the People Act, …
The election petition filed by Sat Pal challenged the election of the appellant to the Haryana Legislative Assembly on the ground that the nomination paper of another candidate, Dog Ram, had been improperly rejected by the Returning Officer due to clerical errors in the part numbers of the electoral …
