Shivaji Patil was charged under Section 302 of the Indian Penal Code for the murder of Tulashiram Sutar. The prosecution's case rested solely on the testimony of the deceased's wife, Parvatibai, who claimed to have seen Patil strike her husband with a stick but did not disclose his identity to the …
The petitioners were arrested in March 1988 for alleged narcotics offences and were remanded to jail. Because the charge-sheet was filed after the statutory 90‑day period, the Chief Metropolitan Magistrate released them on bail under proviso (a) to Section 167(2) of the Criminal Procedure Code. …
The private importers of edible oils challenged the differential customs duty rates granted to the State Trading Corporation (STC) under Section 25(2) of the Customs Act, 1962, alleging a violation of Article 14. The government had canalised edible‑oil imports through STC and, citing high …
The petitioners imported edible oil on the vessel M.V. Kotta Ratu, which made an initial arrival at Bombay on 11 July 1981 but could not secure a berth and sailed to Karachi before returning on 23 July and finally discharging cargo on 31 July 1981. Customs authorities levied duty at 150% on the …
The appellants, manufacturers and dealers of beer and cement, challenged sales‑tax assessments under the Andhra Pradesh General Sales Tax Act, 1957 on the basis that the turnover of packing material (bottles, cartons, gunny bags) had been taxed at the rate applicable to the goods themselves, …
The Union of India appealed a High Court award of compensation and 30% solatium in a land acquisition case where the original award was made in 1963 and enhanced by a court in 1968. While the appeal was pending, the Land Acquisition (Amendment) Act, 1984 increased the statutory solatium from 15% to …
The State of Andhra Pradesh appealed against two judgments of the Andhra Pradesh Administrative Tribunal that had declared Rule 3 of the Andhra Pradesh Treasury and Accounts Subordinate Service Rules, 1963 (as amended) to be violative of the 1975 Presidential Order issued under Article 371‑D. The …
Shri Anantharamakrishnan died intestate leaving several heirs. One heir, Sivasailam, prepared the estate duty account and the other heirs agreed to be bound by his accounts. The assessing authority treated Amalgamations Private Ltd, a company that had received shares from the deceased, as a …
The Lions Club organized an eye‑camp in Khurja, Uttar Pradesh, inviting Dr. R.M. Sahay to perform cataract surgeries. Post‑operative intra‑ocular infections rendered many operated eyes permanently blind. Two social activists filed a public‑interest writ petition under Article 32 seeking compensation …
Three private limited companies and their shareholders were granted government orders in the 1970s to extract and process resin from forests in Jammu & Kashmir. The Jammu & Kashmir Extraction of Resin Act, 1986 later barred all private extraction, mandated disposal of resin to a state company, and …
Jawaharlal Nehru University (JNU) established a Centre of Post‑Graduate Studies at Imphal and appointed K.S. Jawatkar as an Assistant Professor. The Centre was later merged with the newly created Manipur University under the Manipur University Act, 1980, and JNU resolved that its staff would become …
The Customs authorities seized typewriters and calculating machines and, under Section 110(2) of the Customs Act, were required to issue a show‑cause notice within six months or return the goods. They sought and were granted an extension of six months under the proviso to Section 110(2) but did not …
The petitioners, tea companies, challenged the levy of a rural employment cess on tea estates under the West Bengal Rural Employment and Production Act, 1976, as amended in 1981 and 1982. They argued that the levy, which was imposed on the despatches of tea rather than on the land, directly impeded …
The petitioner was detained under the Gujarat Prevention of Anti‑social Activities Act, 1985 on the grounds that he was a 'bootlegger' and a 'dangerous person' whose activities threatened public order. The detaining authority relied on four liquor‑related cases under the Bombay Prohibition Act and a …
The petitioner, Rama Dhondu Borade, was detained under the National Security Act, 1980 on the ground that his activities threatened public order in Greater Bombay. He filed a writ petition challenging the legality of his detention, alleging that the Union of India unreasonably delayed consideration …
Non‑graduate Excise Preventive Officers challenged an amendment to Special Rule 2 of the Kerala Excise & Prohibition Subordinate Service Rules that introduced a 1:3 ratio favouring graduates for promotion to Second Grade Excise Inspector. The Kerala High Court and a Division Bench held the amendment …
Gujarat Steel Tubes Ltd., a manufacturer of black and galvanised steel tubes, challenged the Kerala tax authorities' assessment that its galvanised pipes were taxable under Entry 46 of the Kerala General Sales Tax Act. The company argued that the galvanised pipes were "declared goods" and should not …
The appellant, a former civil engineer of the erstwhile State of Junagadh, was compulsorily retired in 1961 and later deemed to have served until 1964 following a Supreme Court order. After his retirement, the Gujarat Government reduced his pension and gratuity by 50% under a show‑cause notice, …
The Bhopal gas leak of December 2, 1984 killed about 2,660 people and injured tens of thousands. The Union of India and Union Carbide Corporation appealed against an interim compensation order of Rs.250 crores. The Supreme Court, considering the urgent need for relief, the range of offers …
The Supreme Court examined whether an award under the Arbitration Act, 1940 could be remitted or set aside solely because the arbitrator or umpire did not give reasons. The Court held that unless the arbitration agreement, deed of submission, or a specific court order or statute requires reasons, an …
Maharana Mills, a textile manufacturer in Saurashtra, challenged assessments for 1957-60 on the ground that the Central Government’s 1956 Explanation added to the 1950 Removal of Difficulties Order was ultra vires and that depreciation should be computed only on the basis of the actual depreciation …
The Supreme Court examined appeals filed by the State of Jammu & Kashmir and the candidates who had been selected to the MBBS/BDS courses against a Jammu & Kashmir High Court judgment that had set aside those selections. The High Court had directed the State to create a statutory independent body …
The Supreme Court examined the validity of the Controller of Capital Issues' (CCI) consent to Reliance Petrochemicals Ltd.'s (RPL) issue of fully convertible debentures, which petitioners alleged was granted with undue haste, without proper application of mind, and in violation of non‑statutory …
Gujarat Travancore Agency, a registered firm, failed to file its income‑tax returns for assessment years 1965‑66 and 1966‑67 within the statutory time limits. After notices under section 139(2) were served, the firm filed the returns and the Income‑Tax Officer imposed penalties under section …
The petitioners, tenants of newly constructed buildings in Chandigarh, challenged the constitutional validity of Section 3 of the East Punjab Urban Rent Restriction Act, 1949 and a 1974 notification that exempted such buildings from Section 13 for five years. They argued that the exemption was …
Playworld Electronics Pvt. Ltd. manufactured wireless sets, tape recorders and tape players that were unbranded in its price list but were sold exclusively under the "Bush" brand to Bush India Ltd. and its authorised dealers. The Revenue issued a Show‑Cause Notice alleging that Bush India was a …
Purolator India Ltd., a manufacturer of filters, declared its assessable value for excise duty based on the price at which it sold the goods to its customers under various brand names. The Revenue issued show‑cause notices demanding that the assessable value be computed on the basis of the price at …
Hind Lamp Ltd., a manufacturer of electric lamps, sold its entire output to five customer companies under the latter's brand names. The Central Excise authorities argued that the value for excise duty should be based on the price at which these customers subsequently sold the lamps to wholesale …
Elel Hotels and Investments Ltd. and other hoteliers challenged the Hotel Receipts Tax Act, 1980, which imposed a 15% tax on the gross receipts of hotels whose room charges were Rs.75 or more per day per individual. The petitioners argued that the Act was beyond Union legislative competence, falling …
Express Hotels and other petitioners challenged the constitutional validity of luxury taxes imposed by Gujarat, Tamil Nadu, Karnataka and West Bengal on hotel and lodging services, arguing that Entry 62 of List II of the Constitution only permits taxes on tangible goods, not services, and that the …
The Federation of Hotel & Restaurant Association of India and other hotel operators challenged the Expenditure Tax Act, 1987, alleging that Parliament lacked legislative competence and that the Act violated Articles 14 and 19(1)(g) by arbitrarily classifying hotels based on a Rs.400 per day room …
The appellants, owners of premises in Ranchi, leased the property to the respondents for 20 years, a lease that expired on 31 July 1971. The respondents gave a notice on 16 July 1971 claiming a month‑to‑month tenancy and the appellants filed an application under section 12 of the Bihar Buildings …
The deceased A.G. Merchant died in 1959 and the accountable persons filed estate duty returns, resulting in an assessment on 26 February 1960 under the Estate Duty Act, 1953. The Estate Duty (Amendment) Act, 1958 repealed sections 56‑65 and introduced a new Section 59, effective 1 July 1960, to …
Electronics Corporation of India Ltd entered into an agreement with a Norwegian firm for technical services and sought a No Objection Certificate under s.195(2) of the Income Tax Act, 1961 to remit payments without tax deduction. The Commissioner rejected the application, holding that s.9(1)(vii) …
The Assistant Collector of Central Excise and others filed review petitions against the Supreme Court's judgment and order dated 20 December 1986 in the Madras Rubber Factory Ltd. case. The respondents argued that the judgment should remain final, while the petitioners contended that the earlier …
The appellant filed a suit for specific performance of a contract to sell a property and was ordered by the High Court to discharge a mortgage and deposit Rs.3.45 lakh with interest. She paid the mortgagee directly, which the High Court rejected, and later deposited Rs.2.42 lakh and subsequently …
Mahesh Travels & Tours and other launch operators ran joy‑rides from the Gateway of India to Elephanta Island. A cooperative association of launch owners used a voluntary roster to avoid competition, but the appellants were excluded. The Deputy Conservator of Bombay Port Trust, on police direction, …
The appellant purchased a property by a registered sale deed in 1950 and the respondent entered into a rent agreement with her in 1951. In 1974 the respondent sued for conveyance of the property based on an alleged handwritten 'yadast' by the appellant's mother, which was unstamped, unregistered and …
The Bazpur Co-operative Sugar Factory Ltd., a cooperative society, required its producer‑shareholders to deposit amounts into a 'Loss Equalisation & Capital Redemption Reserve Fund' under a bye‑law. The deposits were used for the society’s business, including converting partly paid shares to fully …
The Haryana State Agricultural Marketing Board contracted a builder to construct an office building and stipulated that any dispute would be arbitrated by the Board's Superintending Engineer. Shri D.P. Gupta was appointed arbitrator, but the Board's Chairman ordered his reversion to his parent …
The petitioners, the Assam Rifles Multi-purpose Co-operative Society Limited and Major General A.S. Guraya, filed a writ under Article 32 seeking enforcement of a government scheme to settle retired Assam Rifles personnel in the NEFA (now Arunachal Pradesh) border region, alleging that promised …
Meenakshi Malik, a Delhi-born student, completed part of her education abroad because her father was deputed to Nigeria. Upon returning, she passed the All India Senior School Certificate Examination and the medical entrance test, but was denied admission to a Delhi medical college because she had …
Baldev Raj Sharma obtained a two‑year LL.B (Academic) degree as a private candidate from Kurukshetra University and later completed the third year of the professional LL.B as a regular student at Kanpur University, receiving the LL.B (Professional) degree in 1982. He applied to the Punjab and …
The petitioner Sunil Fulchand Shah challenged his preventive detention order under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, before the Supreme Court under Articles 32 and 136 of the Constitution. The central issue was whether the period of detention …
The appellant landlord served a notice under section 106 of the Transfer of Property Act on the respondent, who, along with his mother, brothers and sisters, had inherited the tenancy of the premises after the death of their father, the original tenant. The respondent challenged the notice, arguing …
The Straw Board Manufacturing Co. claimed concessional tax rates, a development rebate under section 33 and a deduction under section 80‑E of the Income Tax Act for the assessment years 1965‑66 to 1967‑68, asserting that strawboard manufacturing is a priority industry listed in the schedules. The …
The South Eastern Railway (SER) and Eastern Railway (ER) disposed of unclaimed goods and scrap material respectively, activities it performed under Section 56 of the Indian Railways Act, 1890. Both railways had been registered as dealers under the Bengal Finance (Sales Tax) Act, 1941, but later …
Snow White Industrial Corporation, a Madras partnership manufacturing paint, entered into a written agreement with Gillanders Arbuthnot & Co., a Calcutta firm, designating Gillanders as the "sole selling agents" for its product across India. The agreement contained clauses for return of unsold stock …
Vibhuti Glass Works, a public limited company, mortgaged its glass factory and obtained a loan from the Industrial Finance Corporation on the condition that the Uttar Pradesh Government manage the factory for 20 years and receive a share of profits if they exceeded a prescribed limit. During the …
The Telco Convoy Drivers Mazdoor Sangh, representing about 900 convoy drivers of Tata Engineering & Locomotive Co., demanded permanent status and facilities, asserting that the drivers were workmen of the company. The Deputy Labour Commissioner, relying on a 1973 Law Department opinion that no …
The Banco Nacional Ultramarino sued Vinaique Naique for a loan, but the defendant died during the trial. The bank applied under Order XXII Rule 4 of the CPC to substitute the widow, Nalini Bai Naique, as a legal representative within four days of learning of the death, and later sought to add the …
The appellant, a landlady, let premises to the respondent, a tenant, on a rent payable in advance. The tenant fell into arrears for April and May 1976 and was served a notice of demand on 7 May 1976. He tendered two bank drafts covering the rent for April (13 May) and May (11 June), which the …
The landlord filed an eviction petition under Section 14(1)(h) of the Delhi Rent Control Act, 1958, alleging that the tenant had acquired vacant possession of her own house on 20 November 1973, thereby disqualifying her from retaining the rented premises. The tenant argued that she was not liable …
The appellant, DWARKADAS MARFATIA & SONS, had been a tenant of the Bombay Port Trust since 1932 for a portion of a plot that was later re‑constituted. The Trust, exempt from the Bombay Rents Act, decided to allocate the entire re‑constituted plot to another tenant, Dhanji Mavji, terminating the …
The Cotton Sales Co-operative Society, a cooperative engaged in ginning, pressing and marketing of raw cotton supplied by its members, claimed exemption of the receipts from these activities under Section 81(i)(c) of the Income‑Tax Act, 1961 (as it stood before the 1968 amendment). The Assessing …
The appellant, Modern Hotel, leased a commercial premises for thirty years starting 9 September 1969 and paid an advance of Rs 6,500, of which Rs 1,500 was to be adjusted against rent and the balance of Rs 5,000 was to be refunded after the lease expired. The landlord filed an eviction suit in …
Claggett Branch Ltd., a non‑resident company dealing in tobacco, had its income for assessment years 1959‑60 and 1960‑61 originally assessed on the basis of returns filed by its Indian agents under s.23(3) of the Income‑Tax Act, 1922. While assessing the later year 1962‑63 the Income‑Tax Officer …
The assessee, a partner in a firm, gifted Rs.51,000 to his wife who then contributed the amount as capital to a newly formed partnership and became a partner. The Income Tax Officer included the wife’s share of the partnership profit in the assessee’s total income under section 64(1)(iii) of the …
India Cements Ltd., a manufacturer of superfine cement, claimed a refund of Rs 22,43,002.09 paid as excise duty on the cost of packing material between July 1974 and March 1975, asserting that such duty was not leviable. The department rejected the claim, holding that the payment was not made under …
The Supreme Court examined the State of Maharashtra's policy for MBBS admissions in Bombay's municipal and government medical colleges, which allocated 70% of the remaining seats after the All India quota and Article 15 reservations to local Bombay students and 30% to students from elsewhere in the …
The petitioners challenged a Central Government notification dated 15 December 1986 that, under Section 87 of the Punjab Reorganisation Act, 1966, extended the East Punjab Urban Rent Restriction (Amendment) Act, 1985 to the Union Territory of Chandigarh. The core issues were whether Section 87 …
The respondents claimed a hereditary right to receive Rs.3,500 annually from the State of Gujarat, based on a 1914 agreement that commuted their right to collect forest produce from the Gir Forest. The State argued that the Gujarat Surviving Alienations Abolition Act, 1963 extinguished that right. …
The Anand Mukta Smarak Trust, a public trust running an aided science college in Ahmedabad, closed the college and failed to pay arrears of salary, provident fund, gratuity and closure compensation to 11 retrenched teachers. The teachers filed writ petitions under Article 226 seeking mandamus to …
Prem Chand married Veena Rani in 1973 and repeatedly tormented her, demanding money and physically abusing her. On 15 September 1975, after a quarrel in which Prem Chand told her she could relieve his financial woes by dying that very day, Veena Rani set herself on fire and died of severe burns. The …
The appellants challenged the declaration of surplus land under the Orissa Land Reforms Act, 1960, arguing that a 1965 partition in their families should prevent their share from being clubbed with their father's land. The High Court dismissed their writ petitions, relying on a Full Bench decision …
The Supreme Court considered the case of two former employees of Nari Niketan, an institution fully funded and controlled by the Delhi Administration, who after the institution’s takeover in 1979 were absorbed into the Delhi Administration’s service on the same pay scale. Upon retirement they were …
The Deputy Registrar of Marathwada University was dismissed by the Vice‑Chancellor after a departmental enquiry, despite earlier clean‑chit reports. The University argued that the Vice‑Chancellor had authority to discipline and that the Executive Council’s later ratification cured any defect. The …
The State of Jammu & Kashmir appealed against a Jammu & Kashmir High Court order that declared Sections 8 and 14 of the Evacuee (Administration of Property) Act, 2006 to have outlived their utility and directed that no future applications under Section 8 be entertained. The dispute arose from a sale …
Three private electricity supply companies in Tamil Nadu, whose licences were granted under the Indian Electricity Act, 1910, were initially ordered to be acquired by the State under the 1954 Act, but the orders were stayed. The Tamil Nadu Private Electricity Supply Undertakings (Acquisition) Act, …
The appellants, six members of an unlawful assembly, were convicted for the murder of two infant girls while attempting to kill the father, Baharan Mian. The trial court sentenced the two principal assailants (Accused Nos. 1 and 2) to death and the others to life imprisonment, later altering some …
The Thana Electricity Supply Company held a licence to supply electricity which the Maharashtra State Electricity Board exercised its option to purchase upon expiry. The Indian Electricity (Maharashtra Amendment) Act, 1976 replaced the market‑value basis for the purchase price with a depreciated …
The petitioners, Tinsukia and Dibrugarh Electric Supply Companies, challenged the Assam Electricity (Assam Amendment) Act, 1973 and the Tinsukia & Dibrugarh Electric Supply Undertakings (Acquisition) Act, 1973 on the ground that the statutes were colourable, lacked a real nexus with Article 39(b) …
The respondent, a steel rolling‑mill owner, was served a demand for excise duty under Rule 10‑A of the Central Excise Rules after the mill changed hands and a short‑levied duty was alleged. The High Court held that Rule 10‑A could not be invoked where no prior assessment of duty existed, quashing …
The Haryana Public Service Commission advertised recruitment for District Food and Supplies Officers, requiring five/three years of experience as an executive officer. Inspectors and Sub‑Inspectors of the Food and Supplies Department applied, but the Commission demanded a certificate from the State …
The appellants, diploma‑holder supervisors in the Andhra Pradesh Engineering Subordinate Service, challenged the State’s rule that granted graduate supervisors a higher pay scale than non‑graduate supervisors, invoking the principle of equal pay for equal work under Article 39(d) and alleging …
The appellant was detained under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 for allegedly facilitating unauthorized foreign exchange transactions. He filed a representation against his detention, which he handed to the Superintendent of the …
The appellants, P.C. Dalui and others, held a lease dated 26 September 1946 for an initial ten‑year term with contractual options to extend the lease for two further five‑year periods and a final one‑year period upon payment of enhanced rent. They exercised the two five‑year extensions but did not …
The Jackson Co‑operative Credit Society appealed against a Bombay High Court order that directed it to pay bonus to its employees at 20% of total annual earnings for the years 1975‑76, 1976‑77 and 1977‑78. The Society contended that the High Court erred by ignoring deductions permissible under …
Gouranga Chakraborty, a constable in the Border Security Force (BSF), was dismissed by the Commandant for overstaying leave and being absent without leave during a period of war. After being given a chance to explain, which he failed to utilize, he appealed internally without success and …
The plaintiffs, K.P. Agarwala and others, claimed a homestead right over leasehold land based on a 1949 lease. The respondent, Bharat Coking Coal Limited, contended that the land formed part of a colliery that had vested in the Central Government under the Coal Mines (Nationalisation) Act, 1973, and …
The Collector of Central Excise appealed against the order of the Customs, Excise and Gold (Control) Appellate Tribunal which had held that hydrogenated rice bran oil manufactured by Jayant Oil Mills Pvt. Ltd. fell under Tariff Item 12 of the Central Excise Tariff. The Department argued that the …
Alembic Chemical Works Ltd., a penicillin manufacturer, paid Rs 2,39,625 to Japanese firm Meiji for sub‑cultures, technical know‑how, designs and training to improve yields in its existing plant. The assessee claimed the payment as a revenue expense deductible under Section 37 of the Income‑Tax Act, …
The Builders Association of India and other contractors challenged the levy of sales tax by several State governments on the turnover of works contracts after the Constitution (Forty‑sixth Amendment) Act, 1982 introduced clause 29A to Article 366, deeming the transfer of property in goods used in …
The respondent, a Deputy Engineer of Gujarat Electricity Board, was transferred from Surat to Ukai and refused to join, citing his ailing mother. He filed a representation to cancel the transfer, which was rejected, and subsequently remained absent without sanctioned leave. The Board issued warning …
Lt. Colonel K.D. Gupta filed a contempt petition alleging that the Union of India and other respondents had failed to comply with the Supreme Court's April 20, 1988 directions to reconsider his promotion in view of his continued Shape‑I medical categorisation. The Court examined whether the …
The Jammu & Kashmir State Forest Corporation awarded a timber extraction contract to Abdul Karim Wani for 6 lakh cft. Wani later claimed entitlement to the remaining 4.08 lakh cft based on alleged custom, practice and assurances, which the Corporation denied. Wani filed an application under the …
Vatan Mal, a shop lessee since 1961, faced eviction suits by his landlord Kailash Nath for alleged rent defaults. After an earlier suit in 1967 was dismissed when Mal paid arrears under the pre‑amendment provisions, a second suit was filed in 1975. The Rajasthan Premises (Control of Rent and …
The producer S. Rangarajan sought a ‘U’ certificate for his Tamil film “Ore Oru Gramathile” which was initially refused, then granted after review by two Revising Committees. The Madras High Court later revoked the certificate on grounds that the film was biased, could incite caste‑based unrest and …
The dispute concerned the ownership of a 7‑acre Naroda Chawl, claimed by the plaintiff Vadilal Modi as part of a partition suit against his siblings and their heirs. Defendant Chandrakantaben (Def. No.6) asserted that the property had been gifted to her in 1946 and that she had acquired title by …
Lachhman Dass and Ram Lal entered into an arbitration agreement to settle a land dispute. The arbitrator awarded that half of the appellant's share in the land would now belong to the respondent, effectively creating a new right in immovable property valued over Rs 100. The award was filed for …
The trial court declared the marriage between Smt. Lata and her husband Vilas null under Section 12(1)(d) of the Hindu Marriage Act because the wife was pregnant by another man. While the wife appealed, the husband remarried, and the lower courts held the appeal infructuous, dismissing it. The …
The appellants challenged the continuation of proceedings under Chapter III‑B of the Rajasthan Tenancy Act, 1955 for determining ceiling areas of agricultural holdings after the Rajasthan Imposition of Ceiling on Agricultural Holdings Act, 1973 repealed those provisions. The High Court held that the …
The petitioners, representing hutment dwellers on Bombay Port Trust lands, challenged the demolition of their huts and sought a stay on further evictions, arguing that the cut‑off date fixed by the Supreme Court (January 1, 1981) should be extended and that a state policy required provision of …
The assessee, a Hindu Undivided Family, owned 90 shares of Shorrock Co. which was amalgamated into New Shorrock Co. under a court‑sanctioned scheme that allotted the assessee 45 shares of the new company for every two shares held in the old company. The Commissioner of Income Tax treated the receipt …
The appellant, Roop Chand, leased a building from Gopi Chand Thalia with a covenant not to sublet. He allowed the Lokpriya Social Club to occupy part of the premises for recreational activities, claiming he retained exclusive possession and received no rent. The landlord sued for eviction on the …
The case concerned the election of a Mayor and Deputy Mayor of the Bhavnagar Municipal Corporation. The incumbent Mayor and Deputy Mayor issued a notice for a meeting on 1 June 1988, but the Mayor later cancelled the notice and directed a postponement, after which a minority of councillors met and …
Kothandran Spg. Mills Pvt. Ltd. was taken over by the National Textile Corporation under the Sick Textile Undertakings (Taking Over of Management) Act, 1972, and later the Sick Textile Undertakings (Nationalisation) Act, 1974 came into force. The petitioners filed a writ petition under Article 32 …
The respondent, a shareholder, valued her shares at break‑up value for wealth‑tax assessment, which the Wealth Tax Officer rejected. The Appellate Assistant Commissioner partially allowed her appeal, but the Commissioner appealed to the Appellate Tribunal, which dismissed the appeals. While the …
The plaintiff sought a one‑third share in the immovable and movable property of the deceased Gurappa. The defendants included Gurappa's first wife, his daughters, and a fourth defendant who claimed to be Gurappa's lawful wife under the customary Udiki marriage after a prior marriage to Gurulingappa …
Shubhlaxmi Mills Ltd., a textile mill, claimed a development rebate of Rs.1,26,233 for AY 1962-63 under s.33 of the Income Tax Act, 1961. The Income‑Tax Officer rejected the claim because the company had not created a reserve fund as required by s.34(3)(a). The claim was upheld by the Appellate …
The petitioners, appointed as Supervisors Grade ‘A’ in Indian Ordnance Factories between 1962 and 1966, claimed that a 1962 circular promised automatic promotion to Chargeman II after two years of satisfactory service, and that they were discriminated against when not promoted. The respondents …
The Supreme Court entertained a writ petition under Article 32 seeking relief for delinquent children detained in regular jails, in light of the Juvenile Justice Act, 1986. The Court noted that earlier reports from District Judges showed significant numbers of juveniles in regular jails across …
The Supreme Court dealt with a petition challenging an ex‑parte interim order that barred the performance of the Chunri ceremony in Sri Rani Satiji's Mandir and directed that all collections be deposited in a nationalised bank. The petitioners, All India Democratic Women’s Association and Janwadi …
The petitioner, D.S. Agarwal, was detained under the Gujarat Prevention of Anti‑Social Activities Act, 1985 on 17 September 1988 on the ground that he was a dangerous person likely to disturb public order. The grounds of detention listed five criminal cases, two of which (serial Nos. 2 and 3) were …
The petitioner was detained under the Gujarat Prevention of Anti‑Social Activities Act, 1985 on the basis of alleged boot‑legging activities. An earlier detention order dated 2 January 1987 had been quashed by the Gujarat High Court. A fresh detention order dated 21 October 1988 was issued, but the …
The appellants, manufacturers of Ayurvedic medicines including Arishtams and Asavas, challenged a Tamil Nadu notification dated 4 March 1974 and Tamil Nadu Act No. 23 of 1974 that imposed a 30% sales tax on these two preparations, while all other medicinal preparations were taxed at 7% (now 8%). …
The dispute concerned inter‑se seniority between direct recruits and Emergency Commissioned Officers (ECOs) in the Central Reserve Police Force (CRPF). The Delhi High Court had ruled in favour of the ECOs, ordering that 37 direct recruits holding Commandant posts be reverted, which the direct …
Parma Nand, a time‑keeper, was found guilty of preparing a bogus pay‑bill and was dismissed by the competent authority under the Punjab Government Servants Conduct Rules, 1966. The Central Administrative Tribunal (CAT) reduced the dismissal to a stoppage of five future increments, holding the …
The Supreme Court examined a series of appeals concerning senior government employees who were paid less than their juniors in the same cadre after promotions under Andhra Pradesh Fundamental Rules. The seniors argued that this violated the constitutional principle of "equal pay for equal work" …
The appellants, manufacturers of metallic yarn, entered into a contract with the respondent that included clause 11 stating that any dispute would be subject to the jurisdiction of the Kaira court. The respondent sued the appellants in the Subordinate Judge's court at Salem for unpaid amounts and …
The landlord, Excelsior Needle Industries, filed an eviction petition under the Haryana Urban (Control of Rent and Eviction) Act, 1973 alleging non‑payment of rent by the tenant, Rubber House. The tenant contended that the rent increase was unlawful, that he had already paid rent up to March 1975 …
M.R. Kanojia, appointed as a Teacher Coordinator and later redesignated as a Hearing Therapist at AIIMS, sought to have his salary raised to the pay scale of Speech Pathologists and Audiologists, claiming that he performed the same work and that the State violated Articles 14, 16 and the Directive …
The State of Maharashtra issued an externment order against Salem Hasan Khan under Section 56 of the Bombay Police Act, alleging involvement in narcotics, riots and intimidation. Khan appealed the order under Section 60 and, while the appeal was pending, filed a writ petition under Article 226. The …
The appellants, Carona Shoe Co. Ltd. and another, were tenants of a shop that had been let out by a mortgagee who held the property under a mortgage from the owner. After the owner redeemed the mortgage, the mortgagee and a subsequent mortgagee sued to recover possession of the shop, and the trial …
Thirty-two bus conductors employed on a daily‑wage basis by the Karnataka State Road Transport Corporation (KSRTC) alleged that the corporation, being a statutory body, is a "State" within Art 12 of the Constitution and that it had discriminated against them by regularising nineteen similarly placed …
Surinder Kumar was convicted of murder under Section 302 IPC for stabbing PW 2 and his brother Nitya Nand, who died. He appealed, claiming the incident was a sudden quarrel and that Exception 4 to Section 300 IPC applied, reducing the offence to culpable homicide not amounting to murder. The Supreme …
The respondents, senior officers in the Maharashtra Subordinate Secretariat Service, challenged a revised seniority list that placed them below juniors who had passed the departmental examination earlier. The promotion to Superintendent required passing a yearly exam; failure to pass within a …
The case concerned four medical colleges in Bombay, three run by the Municipal Corporation and one by the State, all affiliated to the University of Bombay. Rules 4A (Municipal) and 5 (State) gave preference to candidates who had completed their MBBS at the same college for admission to M.D. …
The Food Corporation of India (FCI) entered into a contract with Joginderpal to supply paddy for shelling into rice at a 70% yield, with a shelling charge of Rs 2.20 per quintal. A dispute led to the appointment of an arbitrator who, in a speaking award dated 22 January 1982, disallowed FCI's claims …
The petition challenged a detention order dated 23 May 1988 issued by the Commissioner of Police, Ahmedabad under Section 3(2) of the Gujarat Prevention of Anti‑Social Activities Act, 1985 against Abdul Latif Abdul Wahab Sheikh, who was already in jail. The petitioner argued that the detaining …
The Madhya Pradesh Town Improvement Trust acquired 152 acres of land, including 12.62 acres owned by Suresh Kumar, under Section 68 of the Town Improvement Trust Act. The Trust offered compensation that the appellant challenged, leading the Compensation Tribunal to award modest sums and the High …
Jaishri Engineering Co. applied for a central excise licence to manufacture goods classified under Tariff Item 68 and claimed exemption under notifications 89/79‑CE and 105/80‑CE. The Excise Department later issued a show‑cause notice alleging that the company had manufactured and removed 14,88,838 …
Mrs. Arundhati Balkrishna, a beneficiary of the Shrimati Arundhati Balkrishna Trust, claimed deductions for interest paid by the trust on amounts withdrawn from an estate account. The Income Tax Officer disallowed part of the interest, holding that some withdrawals were for personal expenses. The …
After the integration of the princely State of Jodhpur, the former ruler’s private property, including the Umaid Bhavan Palace, was listed as Category C in the 1949 inventory. The Rajasthan Land Reforms and Acquisition of Land‑Owners’ Estate Act, 1963 issued a notification vesting all estates of …
In the 1984 Lok Sabha election from Nizamabad, T. B. Goud was declared elected. M. Narayan Reddy filed an election petition under Sections 80 and 81 of the Representation of the People Act, 1951, alleging counting irregularities, impersonation and corrupt practices, and specifically contended that …
The Collector of Central Excise, Madras filed statutory appeals against orders of the Customs, Excise and Gold Control Appellate Tribunal and sought condonation of delay for those appeals. A Single Judge of the Supreme Court dismissed the condonation applications under Order VI Rule 2(14) of the …
The appellant, a tenant, was sued for eviction and recovery of rent arrears dating back to 1968. An ex parte decree was set aside in 1977, after which the tenant deposited Rs.2,912 on 30 May 1977, claiming that date to be the first hearing. He later sought to amend his pleadings to include …
The appellants, recruited as Lower Division Clerks between 1960 and 1964 and later transferred to the Armed Forces Headquarters, claimed that their inter‑se seniority should be based on length of service as prescribed by earlier Government memoranda. The Armed Forces Headquarters Clerical Service …
The State of Bihar issued a notification requiring carriers transporting goods exceeding a specified quantity to carry Forms XXVIII A or XXVIII B as permits for verification and assessment of sales tax. Harihar Prasad Debuka, a registered dealer, was penalised for not correctly completing the form …
The appellant, S.K. Majumdar, inherited land granted to his father as a gallantry award in Lyallpur before 1950. After partition, the family received 69 acres of compensation land in Jullundur district, of which 19 acres were occupied by the respondent as a tenant. The respondent applied under …
Hari Singh, aged 25, died in a road accident while traveling in a hired car owned by the Rajasthan Mahila Parishad. His wife and daughter claimed Rs 1 lakh compensation under the Motor Vehicles Act, 1939. The Motor Accident Claims Tribunal awarded only Rs 10,000 in compensation and Rs 4,000 …
The landlord sued the tenant for eviction under the Rajasthan Premises (Control of Rent and Eviction) Act, 1950, alleging (i) parting with possession of the shop roof by installing an advertisement board, (ii) material alteration of the premises by fixing the board with iron angles, and (iii) …
The Bareilly Development Authority (BDA) advertised housing units with estimated costs and reserved the right to alter terms in its brochure. Applicants registered, paid deposits, and later received notices that the cost and instalment rates were substantially increased. Most applicants gave written …
The landlord filed a suit for eviction of the tenant alleging non-payment of rent of Rs 70 per month, which included a Rs 30 charge for furniture supplied by the landlord. The tenant contended that the house rent was only Rs 40 per month and that the Rs 30 was a separate furniture charge, which he …
The appellant, a lecturer appointed in 1971, was entitled under the Second Pay Commission to a senior scale of Rs.700-1100 effective June 15, 1975. The State Government later adopted the Third Pay Commission's running scale of Rs.700-1600, and clarified that earlier placements in higher pre‑1973 …
India Carat Pvt Ltd filed a complaint alleging cheating and criminal breach of trust by its Divisional Manager, who misappropriated Rs 13.69 lakh. The police investigated and sent a ‘B’ report stating the matter was civil and no offence was made out. The Second Additional Chief Metropolitan …
The Supreme Court heard a civil appeal concerning the Bhopal gas leak disaster, where Union Carbide Corporation (UCC) sought to resolve all claims arising from the tragedy. After reviewing extensive evidence, including data from U.S. courts and settlement negotiations, the Court deemed a …
The respondent, Prem Behari Khare, sued to be declared the sole owner of a suit house, alleging the appellant, Mithilesh Kumar, held the property benami. Trial and appellate courts upheld the respondent's claim, finding the house purchased by the respondent and held benami in the appellant's name. …
The assessee, K.C. Thapar & Bros. (P) Ltd., claimed deductions for losses incurred on the sale of shares of Bharat Starch & Chemicals Ltd. and Greaves Cotton & Co. Ltd. for AY 1959-60, which the Income‑Tax Officer disallowed on the ground that the transactions were at undervalued prices and were …
The Prabha Manufacturing Industrial Co‑operative Society was allotted an "industrial plot" with a self‑constructed shed by the Custodian of Evacuee Property in 1949. The Society later sought a permanent allotment, but the Custodian sold the land at auction in 1960 to the predecessor of Banwari Lal. …
Sudarsan Trading Co. entered into a construction contract with the Government of Kerala which was later cancelled, leading the parties to refer their disputes to the arbitrator named in the agreement. The arbitrator issued three non‑speaking awards granting the contractor claims totalling Rs.31.15 …
The Punjab University limited admission to its evening LLB programme to regular employees of Government and semi‑government institutions, excluding private‑sector workers. Two applicants, one employed by a public‑limited company and another a temporary government employee, were denied admission …
The respondent, ChempHar Drugs, manufactured patent and proprietary medicines and pharmacopoeia preparations and claimed exemption from excise duty under Notification 71/78, but omitted the value of goods falling under Tariff Item 68 in its declaration. The Collector issued a show‑cause notice and …
P.K. Mittal, a permanent officer of Punjab National Bank, submitted a resignation on 21 January 1986, giving three months' notice and specifying that it would take effect on 30 June 1986. The bank, however, accepted his resignation on 7 February 1986, waiving the notice period and relieving him …
The U.P. Cooperative Federation Ltd., an apex cooperative society, received interest of Rs.9,000 on a cash security of Rs.2 lakh furnished to a cooperative sugar factory under an agency agreement, and interest of Rs.51,295 on loans advanced to its member societies for sugar distribution. The Revenue …
The appellants, a body of individuals, bought two parcels of land in 1966 and in 1970 granted a ten‑year mining lease to an allied private company for a premium of Rs.5 lakh. The Income‑Tax Officer treated the lease‑hold interest as a transfer of a capital asset and levied long‑term capital gains on …
The Income‑Tax Officer issued a notice under section 148 of the Income‑Tax Act, 1961, alleging that three cash‑credit entries totalling Rs 1 lakh had escaped assessment for the year 1965‑66. The assessee challenged the notice, arguing that it was issued more than seven years after the original …
The appellant, a tenant of a shop in a building owned by Respondent No. 1, was evicted under Section 21(1)(j) of the Karnataka Rent Control Act, 1961, which allows demolition and reconstruction. The eviction petition stated that the tenant could occupy a corresponding shop in the new building, and …
The appellant, G.D. Gupta, occupied a building in Danapur Cantonment under an invalid lease deed. The owner sued for eviction and arrears of rent, and during the pendency the Bihar Buildings (Lease, Rent and Eviction) Act, 1947 was extended to the area on 14‑02‑1970 with prospective effect. The 1974 …
Chanda, a newly married woman, died from severe burns after a fire broke out in her in-laws' house; neighbours rescued her but she later succumbed to her injuries. Her parents alleged dowry harassment and filed a police report; the investigation led to a charge sheet under s.306 IPC read with s.34 …
The Commissioner of Income Tax appealed against the tax benefit claimed by East West Import & Export Ltd. under Section 23A(1) of the Income Tax Act, 1922, which required that shares carrying at least 25% of voting power be freely transferable throughout the previous year. The company had removed …
The petitioners, convicted of murder and sentenced to death, sought commutation to life imprisonment on the ground of an inordinate delay in execution. The Supreme Court examined conflicting precedents on whether a two‑year rule or any fixed period of delay makes a death sentence inexecutable. It …
The appellant, I.T.C. Ltd., chartered two imported fishing trawlers from the respondents but later claimed the vessels were defective and that the charter party was void due to a mutual mistake about the refrigeration system and alleged violation of import licence conditions. The respondents filed …
Testees Ltd. entered into contracts with Malaysia's National Electricity Board for transmission towers and registered them under the 1969/1970 cash‑assistance scheme. The company received assistance for some contracts but was denied for later contracts, the government arguing that exports made after …
The respondents, dealers in hides and skins, claimed that leather splits and coloured leather fell within entry 14(1)(iii) of the Central Sales Tax Act, 1956 – "hides and skins, whether in a raw or dressed state" – and were therefore entitled to the concessions of section 15. The assessing authority …
Rajatha Enterprises was granted a lease by the Karnataka Government to construct a shopping complex‑cum‑school on a government plot in Bangalore. The construction proceeded, but the Municipal Commissioner later ordered reduction of the building height and threatened demolition of the upper floors …
The appellants, a partnership firm, were tenants of a shop in Madras and allegedly sublet the premises to another partnership firm, M/s. Adeshwar Glass Mart, without the landlord's consent. The landlord filed an eviction petition under Section 10(2)(ii)(a) of the Tamil Nadu Buildings (Lease and Rent …
The assessees, Super Cotton Bowl Refilling Works, repaired and refilled cotton bowls used in textile calendering machines and sought a declaration under section 35 of the Uttar Pradesh Sales Tax Act, 1948 that their activity did not constitute "manufacture" or "sale". The Commissioner of Sales Tax …
The landlord sought eviction of his tenant under Clause 13(3) of the C.P. and Berar Letting of Houses and Rent Control Order, 1949, alleging wilful default in rent payment and a bona‑fide requirement for possession. The tenant argued that he paid rent in lump‑sum instalments, which the landlord …
Abdulla Kabir purchased a one‑quarter share in a plot that was recorded in the Record of Rights as a "bari" (homestead) belonging to an agriculturist raiyat. Md. Nasiruddin, claiming to be a co‑sharer, filed an application for pre‑emption under Section 8 of the West Bengal Land Reforms Act, 1955. …
Shakti Estates and Shanmugha Estate, firms of ten individuals, leased reserve forest land to develop coffee and cardamom plantations. To clear the forest they felled unwanted trees and sold the resulting firewood, sized timber, sleepers and charcoal. The State of Tamil Nadu claimed the turnover from …
Surinder Pal Singh, a Deputy Superintendent of Police, was accused of misappropriating twenty gold bricks recovered during an investigation and was charged under several IPC sections, the Prevention of Corruption Act and the Treasure‑Trove Act. The investigation was carried out by an Inspector of …
The petitioners, former officers of Caltex Oil Refining (India) Ltd. (CORIL), challenged HPCL's 1980 rationalisation scheme that integrated management staff of CORIL, ESSO and Lube India into HPCL pay‑grades. They alleged that the scheme was arbitrary because HPCL failed to equate posts on the basis …
Mohan Meakins Breweries Ltd., a liquor manufacturer, was served notices by the Inspector of Weights and Measures to have its storage vats verified, calibrated and stamped under the Uttar Pradesh Weights and Measures (Enforcement) Act, 1959. The company contended that the Act did not apply to vats …
Bhor Industries Ltd., a manufacturer of crude PVC films used as intermediate inputs for leather cloth, laminated jute mattings and PVC tapes, claimed that the films were non‑marketable and therefore not liable to excise duty. The Appellate Collector (1974) accepted this view, but the Assistant …
The appellant filed a composite settlement application under section 245C of the Income Tax Act for assessment years 1948-49 to 1975-76. The Commissioner objected to settlement for the years 1948-49 to 1959-60 and the Settlement Commission rejected those years on 24 August 1977 without affording the …
The Supreme Court clarified the method of computing the assessable value of processed fabric for Central Excise duty. It held that the assessable value equals the value of the grey cloth in the processor's possession plus the value of the job‑work performed and the processor's manufacturing profit …
Kundan Mal occupied a premises from 1953 and, after the death of the original owner, recognized Gurudutta as his landlord and paid rent. In 1973 he received a municipal notice to remove the structure and sued the municipality, while Gurudutta sued him for alleged non‑payment of rent and denial of …
Vishwanath Sood contracted with the Union of India and the State of Himachal Pradesh to construct a Farmers' Community Centre. The contract contained Clause 2, which imposed a penalty compensation for delay to be determined solely by the Superintending Engineer, and Clause 25, which provided for …
A. Viswanathan, a printer, entered into contracts with universities to print examination question papers. The demand notes itemised charges for printing, block making, packing, handling, delivery, postage and the value of paper separately. The Assessing Officer and later the Tribunal treated the …
The Gujarat Water Supply & Sewerage Board entered into contracts with Unique Erectors for a water‑supply scheme and later referred disputes arising under clause 30 of the contract to arbitration. A sole arbitrator was appointed, decided the arbitrability of the claims, and issued a lump‑sum award on …
Janta Machine Tools applied for exemption from sales tax under the Uttar Pradesh Sales Tax Act, 1948 (Section 4A) based on a notification dated 30 September 1982, which granted exemption to units established between 1 October 1982 and 31 March 1985. The appellant claimed that actual production began …
Auto Tractors Ltd imported three consignments of tractor components and cleared them with a DGTD certificate that referenced Notification No. 179/80, thereby receiving a smaller customs duty concession. The company later discovered it was eligible for a larger concession under Notification No. …
P.L. Shah, an Upper Division Clerk, was suspended in July 1975 pending criminal proceedings and was granted a subsistence allowance of 50% of his salary. In May 1982 the allowance was reduced to 25% of his salary. Shah filed a petition before the Central Administrative Tribunal in 1988 seeking …
The appellant, a diploma‑holder serving as an Administrator/Instructor, obtained study leave from Jodhpur University and applied for admission to the B.E. programme after the general‑seat deadline. The university objected on two grounds: he had secured less than the required 60% in his diploma and …
Mugaji Laxman Padule, a long‑time tenant, held agricultural land that exceeded the ceiling area prescribed under the Bombay Tenancy and Agricultural Lands Act, 1948. In 1960 he purchased an additional parcel from the landlords for Rs 3,000, claiming that a prior partition had brought his holdings …
The State Government of Andhra Pradesh issued a circular on 21 June 1985 imposing restrictions on the transport and export of groundnut seeds and oil and requiring millers and traders to sell a portion of their produce to the State at a fixed price. The traders challenged the order, and the High …
The petitioner, Sharad Kumar Tyagi, challenged his preventive detention under the National Security Act, 1980, arguing that the three incidents cited—extortion of "chauth" from a mango garden contractor, a shopkeeper, and a market threat with a revolver—did not affect public order, that the third …
Prithi Chand, an 18‑year‑old, was convicted of raping a girl aged 11‑12 years. The prosecution relied on the victim’s testimony, a medical certificate showing a torn hymen and profuse bleeding, and forensic analysis that found blood but no spermatozoa. The defence challenged the admissibility of a …
The case arose from a violent incident on 24 June 1975 in which members of an unlawful assembly assaulted and killed Girdhari Lal and Siddhu, and Minister Lal was also killed. The appellants Lalji, Mansa, Milkhi and Bhagwati were convicted under Section 302 read with Section 149 of the Indian Penal …
The appellant, a small‑time tradesman, was convicted under the Prevention of Food Adulteration Act, 1954 for selling "Kesari coloured sweet supari sali" adulterated with a yellow basic coal‑tar dye. He argued that "supari" (betel nut) should be treated as a "fruit‑product" or a "flavouring agent" …
The case concerned gifts of immovable property made by a deceased individual to his wives in 1962, which were chargeable to gift‑tax. The assessee claimed that, under the proviso to section 4(1)(a) of the Wealth‑Tax Act, 1957, such gifts should be exempt from wealth‑tax assessment for all assessment …
The Bihar State Electricity Board (BSEB) entered into a supply agreement with Dhanawat Rice and Oil Mills containing clauses for a constant supply of electricity, a minimum‑guarantee payment and a provision for proportionate reduction if supply was prevented by causes beyond the Board’s control. The …
The lessees of a Nazool lease applied to the Lucknow Development Authority for permission to construct a multi‑storeyed building, which was granted on 31 January 1985. The State Government later issued directions alleging violations of lease conditions and, after a show‑cause notice, cancelled the …
Mafatlal Fine Spinning & Manufacturing Co. Ltd. deferred payment of yarn excise duty under Rule 49A of the Central Excise Rules, 1944. The cotton fabrics produced were subjected to calendering and shearing before clearance. The question was whether these finishing operations transformed the "grey" …
Siddeshwari Cotton Mills manufactured cotton fabric on power looms and claimed exemption from excise duty as "unprocessed" fabric under Notifications 230/77 and 231/77. The mill subjected the fabric to a calendering process, after which the Central Excise authorities held that the fabric was no …
The appellants, owners of an industrial concern, obtained a loan of Rs.60,000 from the Bank of Mysore Ltd. under the Mysore State Aid to Industries Act, 1951, with the State of Karnataka acting as surety and guarantor. The loan was secured by a simple mortgage executed by the appellants in favour of …
P.M. Paul, a contractor, entered into a two‑phase construction contract with the Union of India. A dispute arose over the handover of the site and alleged delays, leading the parties to invoke the arbitration clause in the contract. The Supreme Court appointed a former judge, Justice V. Khalid, as …
The appellants, originally appointed as Trade Apprentices and later promoted to Skilled Artisan, Instructor‑C (equivalent to Chargeman‑C) and Chargeman‑B, challenged Rule 328(2) inserted by the Railway Board, which retrospectively invalidated all promotions and service length accrued between August …
The State of Uttar Pradesh sought to acquire land for a market yard under the Land Acquisition Act, 1894, issuing a Section 4 notification and a Section 6 declaration on the same day after the 1984 amendment. The landowners challenged the simultaneous issuance, arguing that the amendment to Section …
Pal Singh occupied three rooms and a courtyard in an evacuee property that was later jointly purchased by Sunder Singh and the late Smt. Sham Kaur. In 1975 Sunder Singh filed an eviction suit under section 14(1)(e) of the Delhi Rent Control Act, 1958, claiming a bona‑fide requirement, but the other …
Two writ petitions filed under Article 32 highlighted extreme poverty, starvation deaths, and exploitation in Kalahandi and Koraput districts of Orissa. The petitioners alleged that the State had failed to protect lives and sought directions for immediate relief measures. The Court ordered a …
The Supreme Court examined a petition by Kiran Bedi and Jinder Singh challenging orders of a Committee of Inquiry that compelled them to appear for cross‑examination at the outset of the inquiry and led to complaints against them under Section 178 of the IPC. The Committee had treated them …
The Union of India appealed against two Bombay High Court judgments that had ordered the revalidation and endorsement of imprest licences held by Suksha International and Nutan Gems, recognised export houses for importing uncut diamonds. The respondents claimed that after fulfilling their export …
Rup Diamonds, a recognised export house, was granted six imprest licences for importing uncut diamonds and fulfilled the associated export obligations. After several years, it applied in 1986 for revalidation and endorsement of these licences under paragraph 185(4) of the 1982-83 Import‑Export …
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