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846 judgments · newest first · showing 601–800
The State of Madhya Pradesh acquired forest land under Section 16 of the Indian Forest Act and, in lieu of compensation, transferred the land to the respondents. The respondents later sued for a declaration of title and compensation, and the Conservator of Forest colluded with them to obtain a …
The Hindustan Education Society appointed Sk. Kaleem as a teacher on a temporary basis for eleven months under a clear vacancy, as per the order dated 10 June 1992. The appellant sought regularisation of his service, but the Bombay High Court had held that the appointment was a permanent one and …
The case concerned a permanent employee of the Bihar Irrigation Department who was transferred on deputation to the Bihar State Water Development Corporation while retaining a lien on his original post. The corporation was subsequently wound up and the employees were to be accommodated in other …
Sanjoy Bhattacharjee, a diploma‑engineer, applied for a technician post and was placed on a waiting list after the 480 notified vacancies were filled. He filed an application before the Central Administrative Tribunal seeking his appointment according to his rank and a stay on fresh recruitment …
The Supreme Court examined the claim of daily‑wage contract clerks employed by the State of Haryana for regularisation and equal pay with regular clerks. The High Court had ordered their regularisation and payment of equal wages, which the State appealed. The Court held that any appointment or …
The Technical Anti‑Pollution Level Test (TAPLT) Inspectors sought promotion on par with Motor Vehicle Inspectors (MVI) under the Motor Vehicles Act, 1989. The Central Administrative Tribunal (CAT) directed the government to create posts and promotional avenues for TAPLT inspectors, but the …
The Supreme Court examined a petition by the Director of Tribal Welfare seeking clarification on whether the Andhra Pradesh Scheduled Castes, Scheduled Tribes and Backward Classes Rules for Issue of Community Certificates, 1997, complied with earlier Supreme Court guidelines on caste‑certificate …
The petitioner, Srid... was promoted to Deputy Superintendent of Police in 1982, while the respondents were directly recruited to the same rank on 25 March 1982. The dispute centered on the inter‑se seniority between direct recruits and promotees under Rule 25(iii) of the Mizoram Police Service …
The appellant, Managing Director of Karna Distillery Co., transferred Rs 1,74,639 to a partnership firm owned by his children, later showing the amount as returned and then as a loan to the children. The Assessing Officer added the interest on this amount to the appellant's income under Sec. 61 of …
The respondent, K.G. Sangameswaran, an accountant employed by United Planters Association, was dismissed for alleged misappropriation. He appealed the dismissal under Section 41(2) of the Tamil Nadu Shops and Establishments Act, 1947, claiming that no domestic enquiry had been held. The Appellate …
The petitioners, Steeman Ltd., were contracted to construct the Sitla Bridge in Himachal Pradesh. Disputes over progress and payments led to the imposition of a penalty and rescission of the contract, which the petitioners successfully appealed, allowing work to continue and the matter to be …
M/s Indian Petrochemicals Corporation Ltd. obtained raw naphtha at a concessional rate under Notification No. 27/89‑CE for manufacturing chemicals listed in the schedule. The raw naphtha was thermally cracked, producing olefinic rich gas, pyrolysis fuel oil and pyrolysis gasoline; the latter was …
The Animal and Environment Legal Defence Fund challenged the Madhya Pradesh government's order granting 305 fishing permits to tribals residing in the Pench National Park area, arguing that such permits would damage the park's biodiversity and contravene the Wild Life (Protection) Act, 1972 and the …
The Kotagiri Industrial Co‑operative Tea Factory Ltd., a co‑operative society, earned Rs 85,150 in the assessment year 1972‑73 and had carried forward losses of Rs 1,82,744. It claimed a deduction of Rs 53,386 under section 80‑P(2) of the Income Tax Act. The Income Tax Officer first set off the …
The Supreme Court, hearing a writ petition under Article 32 challenging the implementation of the Forest Conservation Act, 1980, modified its earlier interim order of 12 December 1996. It directed the constitution of a High Power Committee to prepare an inventory of all timber and timber products in …
Ms. Kamini Jaiswal filed a public interest writ petition under Article 32 of the Constitution seeking the closure of high‑pressure gas pipelines operated by GAIL and ONGC until an independent expert inquiry certified their safety. The petitioner alleged that the pipelines, particularly the …
Sh. Mohammad Ali Khan owned the Khas Bagh Palace, which the Central Government declared as his official residence under the Merged States (Taxation Concessions) Order, 1949. He claimed exemption from wealth tax for the entire palace under Section 5(1)(iii) of the Wealth Tax Act, 1957, arguing that …
Madhumilan Syntex Pvt. Ltd., a manufacturer of spun yarn, obtained approval for its product under Tariff Item 18‑III(i) of the Central Excises and Salt Act, 1944, which attracted a lower duty. After chemical analysis, the Superintendent of Central Excise issued a demand notice asserting that the …
The State of Tamil Nadu challenged the inclusion of bottle deposit amounts collected by Mc. Dowell & Co. Ltd., a liquor distributor, in its sales turnover for sales tax purposes. The distributor paid a deposit to its principal, United Breweries Ltd., for each bottle supplied and collected an equal …
United Breweries Ltd. (the appellant) challenged the assessment of sales tax on the value of bottles and crates supplied with its beer, arguing that these were not sold but were returned against a refundable deposit. The Commercial Tax Officer, the Tribunal and the Andhra Pradesh High Court held …
The appellant contracted to transport waste and finished products for the respondent. A dispute arose and the appellant invoked Section 20 of the Arbitration Act, 1940, leading to a sole arbitrator’s award of Rs 5,29,864.55 with 18% interest from 1 April 1983. The City Civil Court confirmed the …
The case concerned the fixation of seniority for Assistant Conservators of Forests recruited directly in Gujarat. The 1981 Recruitment Rules dealt only with recruitment and appointment and were silent on seniority. The Gujarat Government issued a 1992 resolution treating the two‑year training period …
Shri Kanwar Singh, who had earlier been temporarily promoted to Assistant Sub‑Inspector in 1988, contested the subsequent open selection for the same post, arguing that his prior experience should have been given weightage in the interview component. The selection board allocated 75% of the total …
The case concerned a lease of land and buildings granted to the Taliparamba Education Society for the purpose of running an educational institution. The lessor gave notice of termination alleging that the lessee had allowed shops and rooms to be used for cultural and marriage functions, thereby …
The appellants, members of Jai Mangla Hariyan Kalyan Samiti, occupied tenements that they claimed were outside the campus of a public hospital but were being evicted under a High Court order directing the removal of all encroachments within the hospital premises. The High Court had ordered the …
The appellants, successors to a 1946 purchase of a property, sued the respondents for declaration of title and ejectment after the respondents, who were tenants under a 1948 compromise decree, failed to vacate the premises after the decree’s three‑year term expired in 1951. The trial court decreed …
The appellant, a Lower Division Clerk (LDC) appointed in 1972-73 with an intermediate qualification, claimed seniority over respondents who were appointed earlier (1970-71) but possessed only matriculation. The Government had issued a 1971 order prescribing intermediate as the minimum qualification …
The appellant, a resident of Velleturu village, attacked V. Nageswara Rao (the deceased) at a police‑ordered meeting, stabbing him in the chest with a knife that penetrated the right ventricle, causing instant death. The prosecution proved that the appellant uttered the words "do away with the …
The appellant, Prakash Chandra Sahu, held a permanent stage‑carriage permit issued under the Motor Vehicles Act of 1939 for an inter‑state route. After the Motor Vehicles Act, 1988 came into force, his permit expired and he applied to the State Transport Authority (STA) for renewal. The STA rejected …
Basudev Pati, while employed as a lecturer, received a revised UGC pay scale (Rs.700-1600) with retrospective effect from 1 January 1974, fixing his salary at Rs.780 and granting arrears. He was later selected to the Orissa Administrative Service (Class‑II) whose pay scale was Rs.525-1150, and he …
The petitioner, a Sub‑Inspector of Police, was served with adverse entries in his Annual Confidential Report for the period April 1994 to March 1995, alleging corruption, unreliability and other defects. He made a representation to the Deputy Inspector General, which was rejected, and a second …
The appellants were accused of murdering their brother‑in‑law, Hanamappa, and of acting with common intention under IPC sections 302 and 34. The trial court acquitted them, disbelieving the eye‑witness P.W.2, the hostile witness P.W.1 and several independent villagers, and giving undue weight to …
Ghaseta Ram, a life‑imprisoned prisoner, participated in an unlawful assembly to escape from jail and assaulted a jail warden. He was tried and convicted by the Sessions Court and sentenced to several terms under the IPC. Earlier, the Superintendent of the District Jail, invoking para 633‑A of the …
Gujarat State Fertilizers Co., a manufacturer of fertilizers, ammonia and chemicals, claimed a concessional excise duty rate on raw naptha used to produce ammonia and a total exemption on ammonia used to make molten urea, invoking Notification No. 75/1984 and Notification No. 40/1985. The Revenue …
The appellant, Mohd. Nazir, was allotted a building in Banaras under an order dated 17 May 1995 pursuant to Section 16 of the U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972. After being put in possession, he was ousted by the landlord and a dancing girl with two musicians …
The petitioner, a tele‑communications officer, was required to retire on 31 May 1991 upon attaining the age of superannuation but continued in service until 31 May 1994. The Government sought to recover salary and allowances paid to him for the period after his statutory retirement date, and the …
Coal India Ltd. introduced a resolution on 14 September 1996 allowing executive employees to either avail the Leave Travel Concession (LTC) or encash it without producing a travel certificate, effective from 1 January 1997. The petitioners contended that fixing this date was arbitrary and …
The respondent, a cashier‑cum‑clerk of Rae Bareli Kshetriya Gramin Bank, was charged with forging signatures and fraudulently withdrawing Rs 28,500. An ex‑parte inquiry found him guilty, a show‑cause notice was issued, and the disciplinary authority dismissed him; the dismissal was affirmed by the …
The appellant, a compositor in a Government of India printing press, was charged under Section 409 of the IPC and suspended pending trial, receiving only a subsistence allowance. After being acquitted, he was reinstated but denied back wages, increments, and pension benefits that he claimed as …
The petitioners, appointed as Laboratory Attenders in the Karnataka Horticulture Department, claimed promotion to the post of Field Assistant by treating themselves as equivalent to Head Gardeners under the Karnataka Horticulture (Department) Recruitment Rules, 1974. The Karnataka Administrative …
Leukoplast (India) Ltd. manufactured plasters, dressings and bandages under a licence from the Drug Controller and paid Central and Goa local sales tax at the rates applicable before certain notifications exempted "drugs and medicines". The company claimed a refund, asserting its products fell …
The appellant, Brooke Bond India Ltd., a public limited company, issued ordinary shares at a premium to increase its share capital and incurred Rs 13,99,305 in expenses, which it claimed as a deductible revenue expense under Section 37(1) of the Income Tax Act, 1961. The Assessing Officer disallowed …
Prahlad Saran Gupta, a senior advocate and standing counsel for the Railways, was disciplined by the Bar Council of India for alleged professional misconduct, including drafting a notice for a private client while acting for the Railways, handing a letter to a judgment debtor to obtain a stay of …
The Central Bureau of Investigation (CBI) was directed by the Delhi High Court on 18‑12‑1996, in an anticipatory bail application, to give the applicant three days’ notice before any arrest. The CBI issued such a notice on 18‑01‑1997, after which the High Court restrained the CBI from acting on the …
The petitioner, Ratanlal Nath, challenged several rules made under the Tripura Panchayats Act, 1993, alleging they were ultra vires the Act and the Constitution. The issues concerned (i) provisos allowing use of records other than the last census for determining SC/ST and total population, (ii) …
The appellant, a partnership firm, had claimed a development rebate under sections 33(1)(a) and 34(3)(a) of the Income Tax Act for several assessment years. One partner died, causing the firm to dissolve on 3 March 1968, before the eight‑year utilisation period prescribed by section 34(3)(a). A new …
The Supreme Court dismissed three public‑interest writ petitions that sought to declare various provisions of Muslim, Hindu and Christian personal laws unconstitutional. The petitioners argued that polygamy, unilateral talaq, and discriminatory inheritance rules violated Articles 13, 14 and 15 of …
Sandeep Kumar Sharma, brother of an IPS officer who had distinguished service against terrorism, applied for the post of Deputy Superintendent of Police. He satisfied all selection criteria except the minimum height requirement, falling short by 1.20 cm. The Punjab Government, invoking a policy to …
The appellant, a private firm, obtained a three‑year licence from the Government of Tamil Nadu to collect chank shells from coastal sites, the agreement containing Clause 7 which allowed the government to terminate the licence at any time without cause. After commencing operations, the government …
A senior District & Sessions Judge (the appellant) granted bail to two accused under Section 20(b)(i) of the Narcotic Drugs and Psychotropic Substances (NDPS) Act, 1985. The Patna High Court Single Judge cancelled the bail and harshly criticised the judge, alleging extraneous considerations, …
The Allahabad High Court, through its Registrar, challenged a Division Bench judgment that declared Rule 4(a) of the Allahabad High Court Rules, 1951 ultra vires Article 215 of the Constitution because it required civil contempt matters to be heard by a single judge. The Supreme Court examined …
Goodyear India Ltd manufactured tyres of size 1800 mm and above for heavy moving vehicles such as dumpers and earth‑movers. Excise duty was levied on these tyres as "tyres for motor vehicles" at 60% ad valorem. The company claimed a refund, arguing that such tyres should be classified under the …
The petitioners, Permanent Way Inspectors (Grade III) in the Indian Railways, sought a higher pay scale (Rs 1600‑2660) than the one fixed (Rs 1400‑2300) on the ground that they formed a separate cadre subordinate to Permanent Way Mistries and Direct Track Maintenance Mistries. The Central …
M. Hara Bhupal, a Section Officer in the Intelligence Bureau, was deputed to the Central Administrative Tribunal (CAT) as Private Secretary on 14 June 1989. He later sought absorption in the CAT as a Section Officer, which was granted effective 4 November 1996, and claimed seniority either from his …
The petitioner, a Scheduled Caste officer, was transferred from Kola to Mumbai on the ground of administrative necessity, despite his claim that the transfer was made on compassionate grounds and was therefore invalid. He contended that, under instructions to retain SC/ST officers near their …
The respondent filed a suit for specific performance against Mst. Bhabia Devi, and an ex‑parte decree was granted when she failed to appear. She later applied under Order IX Rule 13 of the CPC to set aside the decree, alleging that notice was not served because she was not residing at the alleged …
The petitioners, employed as Fitters (T & G), sought to be merged with the Jig Borers category and to receive equal pay, alleging that the removal of separate nomenclatures and their fusion into a single Fitter category resulted in arbitrary and discriminatory treatment. The Central Administrative …
The State of Gujarat entered into agreement No. B‑1/17 of 1981‑82 with the contractor Dahyabhai to carry out protective measures for a road bridge over the Ambica River. Although the work order was issued on 3 June 1981, the contractor delayed in receiving the work sheet and specifications and …
The petitioner, a former Branch Manager of a Gramin Bank, was charged with fourteen counts of dereliction of duty for granting loans without securing adequate securities or ensuring supply of implements to borrowers, resulting in loss to the bank. An inquiry officer found all charges proved based on …
The National Association of Educated Self Employed Youth (NAESEY) had installed kiosks within hospital premises and on the margins of busy roads in Madras, Vellore and Tiruppur. The Tamil Nadu government ordered their removal, citing health hazards in hospitals and traffic hazards on main …
The appellant had entered into a contract to sell a parcel of land to the respondent, who later sued for specific performance but the suit was dismissed and a decree for refund of earnest money was granted. The decree-holder sought execution of the decree, leading the court to attach and auction the …
The petitioner, Dr. (Capt.) Akhouri Ramesh Chandra Sinha, filed a contempt petition alleging that the State of Bihar had failed to implement the Supreme Court’s earlier judgment fixing his seniority from 6 September 1966 and the consequent promotional benefits. He further claimed that officers who …
The appellant, a member of a joint Hindu family, executed a gift deed in favour of a stranger in 1959, later cancelled it and sold the property to the respondent. The respondent sued for a declaration that the gift deed was obtained by fraud and therefore voidable, and for possession based on the …
Six lab assistants employed on daily wages at a private college filed a writ petition under Article 226 seeking equal pay with government employees, invoking Article 39(d) and executive instructions. The High Court dismissed the petition, and the matter reached the Supreme Court on appeal. The Court …
The State of U.P. appealed against a Service Tribunal and High Court order that quashed adverse remarks recorded in the confidential reports of Yamuna Shanker Misra and another employee for the years 1987‑88 and 1988‑89, which had denied their promotion. The Tribunal held the remarks were made with …
The Bandhua Mukti Morcha filed a public‑interest writ under Article 32 seeking a total ban on employment of children below 14 years in the carpet industry of Uttar Pradesh and direction to provide education, health, nutrition and other welfare facilities. The Court examined evidence showing …
Ashok Leyland Ltd., a manufacturer of trucks, sold vehicles to state transport undertakings and other buyers through its regional sales offices (RSOs) across India. The company filed Form ‘F’ with the Tamil Nadu sales‑tax authority, claiming the movement of goods to RSOs was a transfer, not a sale, …
Northern Plastics Ltd. imported X‑ray and graphic art films and claimed a concessional customs duty under a government notification, which was denied by the Assistant Collector of Customs. The Additional Collector later allowed clearance on full duty, prompting Hindustan Photo Films Ltd. (HPF), a …
Progressive Financers, a partnership of five persons including a minor admitted to the benefits of the firm, applied for registration under Section 184 of the Income Tax Act, 1961 for AY 1967-68 and for renewal for AY 1969-70 and 1970-71. The Income Tax Officer rejected the application, treating the …
Steel Authority of India Ltd (SAIL) manufactured steel ingots using pig iron as a captive input and followed the "later the better" principle, paying excise duty only on the final steel ingots while steel‑melting scrap, a by‑product, was exempt under Notification No.150/77. The Central Excise …
The Assistant Collector of Central Excise, acting as complainant, appealed to the High Court against the sentences imposed on V. Krishnamurthy and others for offences investigated by a Customs Officer, invoking Section 377(2) of the Code of Criminal Procedure. The Supreme Court examined whether a …
Neelam Rani died from burns in 1987. The husband (appellant) and his father were convicted by the Sessions Court of murder (Sec. 302 IPC), dowry death (Sec. 304B IPC) and cruelty for dowry (Sec. 498A IPC). The High Court upheld the murder conviction and acquitted the father. On appeal, the Supreme …
The deceased respondent and Smt. Reshambai jointly purchased 9 acres of land. Reshambai executed an agreement of sale in favour of the appellant, promising to convey her share to the respondent, but later refused to execute the deed, alleging fraud and that the agreement was void under the rule …
The appellant, Rana Pratap Singh, was temporarily promoted to Sub‑Inspector in February 1976 and served in that post until his reversion on 7 May 1983. The Government later created 1,300 super‑numerary police posts in December 1984, stipulating that only Sub‑Inspectors who had served three years or …
The appellants, Kerala recruits in the Land Revenue Department, challenged the validity of the Special Rules issued by the Government of Kerala on 16 June 1980, which retrospectively required Lower Division Clerks to pass certain promotion tests dating back to 1963 and 1964. The Kerala High Court …
Dr. A.K. Sinha, an IAS officer allotted to the Haryana cadre, obtained a Ph.D. in 1979 and sought four advance increments under Rule 2(b) of the All India Services (Conditions of Service) Rules, 1960. The Haryana State Government denied the request, but the Punjab & Haryana High Court directed the …
The Supreme Court examined a civil appeal concerning a decree that granted a perpetual injunction against the appellant and a second defendant in a land dispute. The decree against the second defendant had become final because he did not contest it, while the appellant appealed the decree. The …
The respondent, a Smallpox Supervisor in the Haryana Health Department, resigned to contest state assembly elections and his resignation was accepted. After losing the election, he applied to withdraw his resignation, but the application was rejected, leading him to file a writ petition. The Punjab …
The appellant, Kameshwari Devi, was a minor when a partition suit (Suit No. 178/57) was filed in 1957 concerning the estate of her father, Bigan Kumhar. A court‑appointed guardian represented her, and the suit resulted in a decree granting a 1/42 share to each branch, based on a registered partition …
The appellant, Satish Kumar, leased immovable property to the respondent, Zarif Ahmed, for eleven months at a monthly rent of Rs.220. After the tenant defaulted, the landlord obtained a decree of ejectment from the trial court, which the High Court set aside on the ground that the unregistered lease …
The landlord (appellant) sought a perpetual injunction against the tenant (defendant) to stop any construction on a building that had been destroyed by fire, claiming the tenancy had ended. The City Civil Court granted an interim injunction and later found it had jurisdiction, subsequently punishing …
The deceased declarant, who had three wives and ten children, had elected his first wife and her minor children as his statutory family under Explanation I to Section 82 of the Kerala Land Reforms Act, 1963. The Taluk Land Board ordered him to surrender 160.54 acres of surplus land; after revisions …
The petitioners, general‑category medical graduates, challenged a Uttar Pradesh Government circular dated 31‑August‑1995 that removed the requirement of a minimum 35% qualifying mark for SC/ST/OBC candidates in the entrance test for postgraduate medical courses. They argued that the circular …
The case concerned a decree for specific performance granted in 1982, which became final after the Supreme Court dismissed a Special Leave Petition. The trial court had directed the respondents to deposit Rs. 500 and execute a sale deed by June 7, 1982, and later extended the time for compliance on …
The petitioner, Mis. Ashok Caterers, occupied premises under a monthly lease that was offered for five years but never accepted; the lease expired in January 1990 and the tenancy was later determined by order on 24 December 1994. The Municipal Corporation of Greater Bombay initiated summary eviction …
Bechan, a bhumidar under the U.P. Zamindari Abolition and Land Reforms Act, 1950, executed three gift deeds in favour of his stepson Laldhar—two in June 1951 and one on 18 November 1957. The first two gifts were challenged on the ground that permission for alienation was not properly obtained, but …
The respondent obtained a decree for Rs. 3,825.85 and his property was sold on December 18, 1978; the petitioner bought it for Rs. 67,000. The respondent filed an application under Order XXI, Rule 90 of the CPC to set aside the sale, which the executing court dismissed. On appeal, the appellate …
The case concerned the succession to the shebaitship of the Shri Jugal Kishoreji Maharaj Mandir founded by Hari Dass. After the founder's death, his four chelas were nominated but none exercised the power to appoint a successor. The last serving chela, Bansi Dass, executed a will nominating Rambir …
Bombay Dyeing & Manufacturing Co. Ltd entered into a contract with a U.S. firm to import a plant for manufacturing dimethyl terephthalate and applied for registration under the Project Import (Registration of Contract) Regulations, 1965. The contract was approved for a CIF value of US$17 million …
The Supreme Court considered whether malt and malt extract manufactured by Barmalt (India) Ltd. qualify as "food products" under Excise Notification No. 55 of 1975 and whether the company was entitled to a refund of excise duty on the basis of unjust enrichment. The Court affirmed the Delhi High …
The Tamil Nadu Electricity Board (TN EB) contracted Bridge Tunnel Constructions to build inter‑connecting tunnels for the Suruliyar Hydroelectric Project. After the contract was completed late, a dispute arose over additional payments. The respondent invoked the arbitration clause (clause 50) and …
The respondent, Ajay Kumar, was appointed on a daily‑wage basis as a Class IV Nursing Orderly in a medical college on 14 February 1985. He filed a writ petition seeking regularisation, but the single judge held that no statutory rule or administrative instruction existed to convert his daily‑wage …
The respondent, A. Gurusamy, obtained a certificate in 1971 claiming Scheduled Tribe (Kattunaicken) status, which was later cancelled after an enquiry revealed he belonged to a Scheduled Caste (Thotti). He filed a civil suit seeking a declaration that he is a Scheduled Tribe; the trial court and …
The case concerned appointments of two engineers, B.S. Bhatnagar and H.L. Meena, to vacancies in the Rajasthan Service of Engineers (Building and Roads Branch) after the Rules were amended on 24 July 1995. The respondents challenged the appointments, arguing that the amended rules, which introduced …
The Supreme Court heard appeals arising from the Central Administrative Tribunal’s orders concerning the payment of Special Duty Allowance and Special Compensatory (Remote Locality) Allowance to defence civilian employees posted in the North‑Eastern region. The Union of India argued that the …
The appellant, New India Civil Erectors Ltd., entered into a contract with ONGC to construct 304 prefabricated housing units. After termination of the contract, disputes were referred to two arbitrators who awarded the appellant a net sum of Rs. 67,82,620. The appellant sought to make the award a …
The Supreme Court disposed of an appeal from the Madhya Pradesh High Court and directed lower courts to decide the matter on its merits without being influenced by the High Court’s findings. After the order, M.P. Mishra, Assistant Director of Public Relations, issued a press release falsely stating …
The petitioners, members of the Lohar community in Bihar, sought recognition as a Scheduled Tribe (ST) under the name "Lohara" based on a Presidential notification. The Supreme Court examined whether the erroneous inclusion of "Lohars" in the Hindi translation of the notification, absent in the …
Dr. Girish Bihari, an IPS officer, was due to retire on 31 March 1996. The Governor of Uttar Pradesh ordered, on 20 March 1996, an extension of his service for six months under Rule 16 of the All India Services (Death‑cum‑Retirement Benefits) Rules, 1958. On 23 March 1996, the Governor cancelled …
The respondents, pre‑1979 retirees of the Rajasthan government, challenged the 1970 and 1974 notifications that liberalised pension benefits with cut‑off dates, alleging discrimination under Article 14. They did not challenge the later 2 September 1985 notification which extended the revised pension …
Sub‑Inspector Mohinder Singh was dismissed in 1991 by the Senior Superintendent of Police (SSP) of Chandigarh without a departmental enquiry, invoking Article 311(2) proviso (b) of the Constitution on the ground that witnesses would not freely depose against him. The dismissal was based on a report …
Petitioner Nirmala Jagdishchandra Kabra held a contract carriage permit but was alleged to be operating the vehicle as a stage carriage by collecting individual fares, violating the permit conditions. The Motor Vehicle Inspector seized and detained the vehicle under Section 207(1) of the Motor …
The respondents, all junior copyists appointed on the same day, sought parity of pay with a colleague, Shankar Bose, who had been transferred to the Secretariat Department and received a special overtime allowance of Rs. 50, which later merged into his revised pay scale, giving him a higher salary …
The State of Tripura appealed against a Gauhati High Court decision that declared Rule 3 of its Transit Rules illegal. Rule 3 imposed licence and application fees, required licences for removal of timber and firewood, allowed the State to prohibit export of forest produce, and levied an export duty …
The petitioners obtained two loans from Syndicate Bank, but the bank disbursed only part of the amount. They claimed that this deficiency in service prevented them from conducting their business, leading to losses, and filed a consumer complaint for damages. The lower tribunals dismissed the …
The appellants were convicted for kidnapping, murder and illegal possession of a firearm under the Arms Act and TADA. The prosecution’s case relied on the victim’s father’s testimony about a witness’s statement, statements recorded by police before investigation, the accused’s own statements about …
Satbir filed a criminal appeal after the Punjab & Haryana High Court acquitted twelve accused of rioting and murder under Sections 148, 149 and 302 IPC, relying on alleged identification failures, the status of witnesses as "chance" witnesses, the relationship of a witness to the deceased, …
The plaintiff allowed the defendant to use a plot of land in Assam for two years (June 1963‑June 1965) to raise a temporary structure, with the understanding that the structure would be removed and possession returned after the period. The defendant failed to vacate and also claimed he was a …
The Delhi Development Authority filed a petition alleging that senior officials of the New Bank of India and Canara Bank deliberately misused their powers by granting bank guarantees to the Skipper group of companies, causing loss to the banks. The Supreme Court examined whether the officials, …
The Supreme Court examined the validity of Punjab National Bank’s (PNB) transfer of surplus officers and staff of the merged New Bank of India (NBI) before a Central Government placement scheme was issued. The petitioners argued that such transfers violated paragraphs 5(2) and 5(4) of the …
Jonas Woodhead & Sons Ltd., a Indian automobile spring manufacturer, entered into a collaboration with a UK firm to obtain technical know‑how and plant set‑up services, agreeing to pay a royalty calculated as a percentage of gross turnover. The Income‑Tax Officer disallowed one‑quarter of the …
The petitioners challenged their promotions on the ground that their service records were not "outstanding" throughout the period considered, invoking Rule 28‑B of the Rajasthan Administrative Service Rules, 1954. The State argued that an amendment to Rule 28‑B made on 30‑Nov‑1991, which clarified …
The case concerned the recruitment of Canal Patwaris (Class III posts) in Haryana's Irrigation Department. The 1955 Patwaris Rules were amended by a 1970 notification requiring selection through the Subordinate Service Selection Board (SSSB). The Government, however, conducted examinations under the …
Maharani Raj Laxmi Devi, after adopting a minor son and the death of her husband, claimed HUF status and excluded the minor's one‑sixth share—acquired under Section 6 of the Hindu Succession Act—from the HUF's taxable income for AY 1966‑67 to 1970‑71. The Income Tax Officer held that, absent a …
The Supreme Court examined a 1976 order that requisitioned two Nazul land parcels belonging to Rajendra Kumar Gupta and another, ostensibly to enable the U.P. State Handloom and Powerloom Finance and Development Corporation to set up a handloom showroom. The appellants argued that the Defence and …
The Visakhapatnam Port Trust levied handling charges of Rs 30 per metric ton for manganese ore after introducing a new handling system that eliminated its narrow‑gauge railway service. The private shippers, M/s Ram Bahadur Thakur Pvt. Ltd., challenged the rates, arguing that the new charges were a …
Misbah Alam Shaikh challenged the Maharashtra government's abolition of the State Minority Commission, arguing that the decision was mala fide and contrary to the National Commission for Minorities Act, 1992. The Supreme Court examined Sections 3 and 9 of the Act, which vest the duty of constituting …
Bibi Jaibunisha sold a property to Jagdish Pandit by a registered conveyance dated 21‑02‑1969, which included an agreement that the property would be reconveyed for Rs 4,000. She filed a suit for specific performance of reconveyance on 07‑04‑1975. The trial court and the Patna High Court dismissed …
The State of Maharashtra filed a contempt petition after the Central Administrative Tribunal (CAT) issued an interim direction ordering the government to consider the promotion of Dr. S.S. Srivastava to the Senior Scale and Junior Administrative Grade. The government had already examined the case on …
The State of Madhya Pradesh appealed against a High Court order that had set aside a confiscation order against the owner of a truck that was found carrying 120 teak logs illegally. The truck was stopped by forest officials; the occupants opened fire and fled, and the vehicle was seized under …
The Supreme Court examined whether Rules 16 and 30 of the Punjab and Haryana High Court Establishment (Appointment and Conditions of Service) Rules, 1973—rules that dealt with recruitment quota and seniority—came into force on 1 March 1974 or on 23 January 1975. The Court held that the proviso to …
The appellant, a tenant, entered into an 11‑month lease in February 1988 but later fell into arrears, eventually defaulting for six months. The respondent, the landlady, sought eviction under Sections 10(2)(i) and 10(2)(ii)(b) of the Tamil Nadu Building Lease and Rent Control Act, 1960, alleging …
The Union of India, on behalf of a Gaon Sabha, acquired land under the Land Acquisition Act, 1894, and a dispute arose over compensation for land recorded as "gair mumkin pahar". The respondents, Sher Singh and others, claimed they were the Bhumidhars of the land and therefore entitled to …
Three brothers, claiming ownership of a joint Hindu family property, sued the Municipal Council, Mandsaur for a permanent injunction. The trial court decreed in favor of the brothers and the municipality appealed. During the pendency of the appeal one brother died, but the municipality failed to …
The appellants, former Indian Air Force sergeants, were appointed as junior Sports Officers by the Punjab Government under the Punjab Government National Emergency (Concession) Rules, 1965, and claimed that their 15 years of military service should be counted for seniority and consequential benefits …
Mary Lily was appointed temporarily to a leave vacancy at St. Joseph's College for Women in 1974 and ceased to be a lecturer after three months. In 1976 a permanent vacancy was advertised and Mariamma Chacko was selected. Mary Lily claimed a preferential right to the appointment under Section 57(6) …
S.K. Saldi, appointed in Meerut Straw Board Mills and later deputed to S.B. Sugar Mills, sought to be repatriated to his parent department when the mill declined to retain him. He filed a civil suit in the Bijnor Civil Court, which ordered his reinstatement and transfer back to the parent …
The appellants, who were Veterinary Assistant Surgeons in the Madhya Pradesh Veterinary Services, sought appointment as Assistant Directors. Under the Madhya Pradesh Services (Gazetted) Recruitment Rules, 1966, recruitment to that post was to be made equally by direct recruitment and promotion. …
The respondent, Abdul Rahman Khan, was appointed as a Lower Division Clerk in the erstwhile Nizam State on 10 March 1938 and later absorbed into the Central Government on 1 April 1950 as an Upper Division Clerk. The dispute centered on whether he should retire at the age of 58, as prescribed by …
The respondents, heirs of Gobind Mal who held a possessory mortgage over the suit land since 1887‑88, claimed that the mortgage became irredeemable when the Evacuee Interest (Separation) Act, 1951 came into force, and that after the statutory period of 60 years they acquired absolute ownership. The …
The Andhra Petrochemicals appealed against the Customs valuation of imported equipment, contending that design and engineering charges arising from three separate agreements should not be added to the equipment's customs value. The Customs Excise and Gold (Control) Appellate Tribunal held that the …
The plaintiff K.S. Vidyanadam entered into a sale agreement on 15‑December‑1978 to purchase a house for Rs.60,000, paying only Rs.5,000 as earnest money and agreeing to complete the purchase within six months. He failed to purchase stamp papers, pay the balance or demand execution of the sale deed …
The People's Union for Civil Liberties filed a writ petition under Article 32 seeking a judicial inquiry into a alleged fake police encounter in Manipur where two villagers were taken in custody, transported to a distant location and shot dead, and also sought compensation for the families. The …
The Supreme Court dealt with interlocutory applications concerning the preparation of a decree following its earlier judgment dated 20 January 1995 in the dispute between the Metropolitan and other petitioners and Moran Mar Marthoma Mathews and others. The Registrar had drafted a decree which was …
The assessee, Alcock Ashdown & Co. Ltd., started a new industrial undertaking and purchased plant and machinery, some of which remained uninstalled at the end of the accounting year. It claimed a deduction under Section 84 of the Income‑Tax Act, 1961, on the basis that the cost of these assets …
The Aditanar Educational Institution, a society registered under the Societies Registration Act, 1960, was created to establish, run, manage or assist schools and colleges solely for educational purposes. It received substantial voluntary donations and filed nil returns, claiming exemption under …
Associated Stone Industries (Kotah) Ltd., a quarrying company, paid royalty to the Maharao of Kotah under a lease that stipulated a minimum payment of Rs.1,50,000 and additional amounts in lieu of income‑tax, super‑tax and excess‑profits tax. After the merger of Kotah into Rajasthan, the Income‑Tax …
The respondent, a senior stenographer in Indian Oil Corporation Ltd., was identified by a vigilance enquiry as the organiser of a scheme in which employees submitted forged medical certificates and bills to obtain reimbursements, causing monetary loss to the corporation. He was charge‑sheeted, …
The Rajasthan State Electricity Board Accountants Association challenged Entry 19 of the 1974 Regulations, which reserved 25% of promotion vacancies for accountants holding ICWA/DCWA qualifications and required a longer seven‑year service period for those without such qualifications. The association …
Poulose & Mathen, manufacturers of liquid carbon‑dioxide, received impure CO2 waste from a fertilizer plant under licence L‑6 and claimed exemption under Notification No. 7/65, which exempts carbon‑dioxide used for any industrial purpose. A show‑cause notice dated 20‑Nov‑1978 demanded excise duty …
V.P. Kumaravelu, appointed City Government Pleader, failed to prosecute two civil suits, resulting in ex parte decrees against the State of Tamil Nadu. The Bar Council of India, after a disciplinary proceeding, found him guilty of negligence and professional misconduct and imposed a severe …
Geep Industrial Syndicate Ltd, a manufacturer of batteries and torches, packed its products in small boxes, medium cartons and then 7‑ply corrugated cartons. The issue was whether the cost of the 7‑ply cartons had to be included in the assessable value of the goods under Section 4(4)(d)(i) of the …
The Government of Uttar Pradesh issued notifications exempting sales tax on exercise books made from paper purchased within the state while levying a 5% tax on all other exercise books, including those manufactured outside the state and brought in for sale. A dealer challenged the notifications …
The Supreme Court considered appeals by the Commissioner of Income‑Tax against shareholders of the liquidated Tinnevelly Motor Service Company who had received dividends from the liquidator. The revenue argued that amounts assessed under Section 41(2) of the Income‑Tax Act, 1961 – representing …
The State of Uttar Pradesh alleged that a large mob of villagers attacked a scheduled‑caste marriage party, killing 14 and injuring 7. The key issue was whether the mob constituted an unlawful assembly with the common object of killing the Doms, and whether the accused could be held liable under …
The petitioners challenged the constitutional validity of the amendment made on 19 May 1989 to Rule 26(3) of the Delhi Administration Subordinate Service Rules, 1967, which provided for the integration of seniority of officers from the Executive and Ministerial branches by a 'rota' system. The …
The appellant was found with 200 gold biscuits concealed in his house and gave a written confession to Customs officers under Section 108 of the Customs Act, which he later retracted. The issue before the Supreme Court was whether such a statement, recorded before the appellant became an accused, …
The appellant, a Sub‑Registrar, was convicted under Section 161 IPC and Section 5(2) read with 5(1)(d) of the Prevention of Corruption Act, 1947 for allegedly receiving Rs 60 as illegal gratification for issuing certified copies of sale deeds. The prosecution set up a trap and caught him taking the …
The case concerned a high school in Uttar Pradesh that had been upgraded in 1974 with an attached primary section operating since 1970. The primary section employed 21 teachers, of whom 19 were untrained and 2 were trained, and after the school was removed from the list of approved schools the …
Both parties filed civil suits against each other for damages. The petitioner's suit was dismissed by the trial court, while the respondents' suit was also dismissed but later allowed on appeal, resulting in a decree for Rs. 24,875 in favour of the respondents. The petitioner filed a second appeal …
Mrs. Surjeet Malhan and her husband, Mr. B.K. Malhan, owned shares in a private company and sued John Tinson & Co. and others for declaration and injunction after the appellants allegedly transferred those shares without proper authority. The appellants argued that the wife had impliedly consented …
The respondents originally filed suit O.S. No.158/94 in the District Munsiff Court, Navalagund, but the plaint was returned for lack of territorial jurisdiction. They amended the plaint and refiled it as O.S. No.10/91 in the Civil Court at Dharwad. The original plaintiffs filed an application under …
The respondent, a government employee appointed in 1942 and regularized in 1945, tendered his resignation in June 1970 claiming a right to voluntary retirement after completing 25 years of service. The government accepted his resignation effective March 19, 1970. At that time, pension benefits …
The State of Bihar filed a Special Leave Petition challenging a Patna High Court order that imposed personal costs on a government officer, Subhash Singh, for failing to comply with the High Court's directions within two months. The officer delayed compliance for one year and five months and offered …
The case concerned a father who retired voluntarily from government service and whose son applied for an ad‑hoc allotment of government quarters in his place. The father failed to vacate the accommodation within the extended period granted by the department, leading to the withdrawal of the …
The petitioner sought to set aside the execution of a sale of two properties that had been ordered by the High Court after his mother’s earlier application under Order XXI, Rule 64 of the CPC was dismissed and became final. After his mother’s death, the petitioner filed an application under Section …
The Jaipur Development Authority (JDA) issued a notification under Section 52 of the Rajasthan Urban Improvement Act, 1959 in 1979 and later, after the JDA Act came into force, issued a fresh notification in 1984 to continue land acquisition under the repealed Act. Several writ petitions challenged …
The appeal arose from a Bombay High Court order refusing to record a compromise under Order 23, Rule 3 of the CPC. While the appeal was pending, the parties filed an application to record a compromise whereby they appointed Shri Mohanlal S. Mehta as a mediator to sell two flats and adjust the …
The respondent, a teacher at a private educational institution, was suspended on 18 March 1989 and a domestic enquiry led to his removal. The Tribunal set aside the removal order because the subsistence allowance had not been paid and remitted the matter for a fresh enquiry. The Karnataka High Court …
M/s. FabriL Gasosa entered into a written settlement with the employees' union in 1986 providing for Variable Dearness Allowance (VDA). The union later gave notice of termination and issued a fresh charter of demands, but did not alter the VDA rate. The employer unilaterally froze VDA and claimed an …
The appellant challenged the Delivery of Postal Articles Orders of 1991 and 1996, arguing that delivering mail to a mailbox in a high‑rise building was beyond the powers granted under the Indian Post Office Act, 1898, and that existing buildings lacking mailbox space should be exempt. The High Court …
The appellants were granted a one‑year lease on 5 December 1994, which expired on 5 December 1995. The lease was cancelled by the Commissioner on 17 February 1995, but the State Government set aside that cancellation on 23 March 1995. The Government’s subsequent order was stayed by the High Court, …
The State of Uttar Pradesh appealed against a High Court judgment that declared a government clarification on reservation in university recruitment invalid. The clarification treated the University of Allahabad and its colleges as a single unit for applying the Uttar Pradesh Public Services …
The President of India referred a matter under Article 317(1) of the Constitution to the Supreme Court, seeking an enquiry into whether Shri Sher Singh, a member of the Haryana Public Service Commission, should be removed for misbehaviour. The allegation was that Sher Singh repeatedly attempted to …
Bharat Ram Meena, a Munsiff/Judicial Magistrate, challenged adverse remarks recorded in his 1990 Annual Confidential Report (ACR) that questioned his integrity, impartiality, and conduct. The remarks were based on allegations of unauthorized absences during election duties and alleged manipulation …
The Supreme Court examined whether an arbitrator under the Arbitration Act, 1940 could award interest for three distinct periods – pre‑reference, pendente lite, and post‑award – in light of the Interest Act, 1978 and contractual terms. It held that an arbitrator may award pre‑reference interest only …
The Food Corporation of India (FCI) purchased food grains from the State of Uttar Pradesh under levy orders issued pursuant to Section 3 of the Essential Commodities Act, 1955, and also distributed fertilizers under the Fertilizer (Control) Order, 1957. The State sought to levy purchase tax and a 5% …
The appellants, involved in a land dispute, attacked Dayashankar and his brother Ramesh, dismembering the former and severely injuring the latter. Ramesh (PW‑1) survived, narrated the incident to his mother (PW‑2) and nephew (PW‑3), and later gave a statement to the police and a dying declaration to …
J.K. Synthtics Ltd., a manufacturer of tyre‑cord fabric, claimed exemption from sales tax under a 1957 notification issued under Section 8(5) of the Central Sales Tax Act, 1956. The State of Rajasthan later issued notifications in 1980 and 1981, the latter stating that "all the notifications" issued …
The Supreme Court examined the merger of Telex Operators into the Assistant Grade‑II (AG‑II) cadre of the Oil and Natural Gas Commission (ONGC) and the consequent seniority and promotion issues. The Telex Operators were redesignated as AG‑II employees on 25 April 1980 and placed en bloc below …
Ishwar Prasad Arya, a practising advocate, was convicted under Section 307 of the Indian Penal Code for assaulting an opponent with a knife in a courtroom and sentenced to three years' rigorous imprisonment. The State Bar Council suspended him from practice for three years under Section 35 of the …
The Supreme Court examined the fixation of levy‑sugar prices for the years 1974‑75 to 1979‑80 under Section 3(3‑C) of the Essential Commodities Act, 1955. Earlier the Court had directed the Government to amend the notifications to include the sugar producer’s liability under clause SA (5A) of the …
The Assistant Collector of Customs appealed against Anam Electrical Manufacturing Co. challenging the levy of a ten‑percent surcharge and the handling of a refund claim under the Central Excise Act, 1944 and the Customs Act, 1962. The Supreme Court examined whether the surcharge could be upheld and, …
The petitioners, Gurlingappa and others, challenged the compensation awarded by the Land Acquisition Officer under the Land Acquisition Act, 1894 for land acquired for the Amerja Project. The officer had fixed Rs. 3,000 per acre, which the District Court enhanced to Rs. 6,300 (dry land) and Rs. …
M/s. Ponds India Ltd. challenged the collection of special excise duty on goods that were manufactured before 28 February 1988 but cleared after 1 March 1988. The Revenue argued that Rule 9A of the Central Excise Rules, 1944 made the goods liable to the duty levied under the Finance Act 1988. The …
Sheo Narayan Singh, a constable in the Bihar Military Police, was dismissed for forging his military service records. He appealed the dismissal, which was set aside by the Deputy Inspector General but later restored by the Director General using power under Rule 853‑A of the Bihar Police Manual. The …
M/s. Goodyear India Ltd. imported nylon woven dipped diffusion resistance fabric and paid the additional duty levied under the Customs Tariff Act, 1975. The importer claimed a refund, contending that the goods fell under the exemption Notification No. 55/78 as "textured yarn produced out of base …
The appeal arose from a dispute over the appointment of Smt. Damyanti Singh as a teacher in Mahadeo Prasad Girls High School, which had been upgraded on July 14, 1977. The respondent claimed she was regularly appointed and therefore entitled to permanent status and arrears of salary under the U.P. …
The State alleged that on 28 May 1988 three accused entered the house of the deceased Bauribandhu, assaulted him and dragged his body outside, leading to charges under Section 302 read with Section 149 IPC. The trial court convicted the appellants under Section 302 read with Section 34 IPC, and two …
Hindustan Machine Tools Ltd. introduced a special voluntary retirement scheme for employees aged 45 with at least 15 years of service, and the respondents retired under this scheme. After their retirement, the company issued Office Order No. 45/90 revising pay scales for existing employees and …
The petitioners, heirs of the deceased Smt. Bhagti, sought redetermination of compensation for land acquired under the Land Acquisition Act, 1894, after the High Court enhanced the award. They filed an application under Section 28‑A(1) within 30 days of the High Court judgment, but the Land …
The Himachal Pradesh Nagar Vikas Pradhikaran (appellant) entered into a construction contract with Mis. Aggarwal & Co. (respondent). An arbitrator awarded the respondent a 25% increase over tendered rates for work completed after the stipulated date due to delay caused by the Executive Engineer. The …
The petitioners, promotee Upper Division Clerks in the Uttar Pradesh Secretariat Service, challenged their appointment on an officiating basis against vacancies reserved for direct recruitment, arguing that they should be granted seniority from the date they began officiating. They contended that …
The Supreme Court reviewed orders of the Patna High Court that were monitoring the Central Bureau of Investigation's (CBI) probe into the Bihar scam. The Court clarified that the High Court's role is limited to ensuring that the CBI performs its statutory duty and must not pass on the merits of the …
Anarkali Sarabhai held 297 redeemable preference shares of Universal Corporation Pvt Ltd, purchased for Rs 2,68,550. The company redeemed the shares, paying the face value of Rs 2,97,000, resulting in a surplus of Rs 30,450. The Income Tax Officer treated the surplus as a capital gain under Section …
The respondents complained that the appellants fraudulently obtained their signature on a sale agreement and filed a criminal case under Sections 420 and 406 IPC. The Judicial Magistrate discharged the appellants, a revision before the Sessions Court was dismissed, and a second revision was filed …
The petitioner, Sodagar Singh, was appointed on an ad‑hoc basis as a Legal Assistant in Punjab Roadways under the direct‑recruitment quota provided by Rule 8 and 9 of the Punjab Roadways (Ministerial) State Service Class‑III Rules, 1977. The Punjab & Haryana High Court held that such an ad‑hoc …
The dispute arose over a permit granted by the Regional Development Authority under Motor Vehicles Rules Rule 155‑A(6). The Madras High Court held that the order was a nullity because it failed to record any reasons, as mandated by the rule. The appellants challenged this finding, contending that …
The State of Haryana acquired 2,916 acres for a canal under the Land Acquisition Act, 1894. The District Judge fixed differentiated market values for abbi, barani and gair‑mumkin lands and, on reference under Section 18, enhanced the compensation. The Punjab & Haryana High Court single judge, …
M/s Swastic Industries challenged the Maharashtra State Electricity Board’s right to issue a supplementary bill of Rs 317,659 and disconnect its electricity supply after the bill was paid under protest. The State Consumer Disputes Redressal Commission held that the Board’s claim was barred by a …
The appellants challenged amendments to Karnataka Civil Services (General Recruitment) Rules, 1977 concerning reservation in promotion and the concept of backlog vacancies. The Supreme Court examined whether the first proviso added to Rule 8 could be applied retrospectively and whether the second …
The State of Punjab initiated disciplinary proceedings against Swarans Singh, who retired before the proceedings concluded. The disciplinary authority found misconduct and imposed a minor penalty, but the appellate authority on review imposed a 15% reduction in his pension. Singh filed a civil suit …
The appellant, Brahmdeo Chaudhary, a stranger to a decree for eviction in favour of respondent No.1, resisted the execution of a warrant for possession against respondent No.2. The decree‑holder applied for a warrant with police assistance; the appellant filed an application before the executing …
The Income Tax Officer had completed assessments for 1969-70 and 1971-72, accepting the assessee's claim of a long‑term capital loss on the sale of shares. Later, a letter from the Deputy Director of the Directorate of Inspection, supported by documentary evidence, indicated that the fair market …
Vam Organic Chemicals Ltd. and two other firms, licensed to produce industrial alcohol (rectified spirit) for chemical manufacturing, challenged Uttar Pradesh's Notification No. 25/Licence/Part‑3 dated 18‑May‑1990 which imposed a denaturation fee of 7 paise per litre under Section 41 of the U.P. …
M/s. Phool Chand Gupta, a dealer in oilseeds, claimed exemption under Section 6(2) of the Central Sales Tax Act for the sale of Mohwa seeds purchased in transit and sold to dealers outside Andhra Pradesh. The Deputy Commissioner withdrew the exemption because the dealer had not furnished Form C, a …
The State of Orissa appealed against the High Court's order quashing the Commissioner of Sales Tax's revision of assessment orders for the assessment years 1969-70 and 1970-71 against Mis. Krishna Stores. The assessments had been reassessed under Sections 12(4) and 12(8) of the Orissa Sales Tax Act, …
M/s Orient Trading Co. held 14,500 shares of Asiatic Oxygen & Acetylene Co. as stock-in-trade, valued at Rs 1,45,000. It exchanged these for 55,100 shares of Asiatic Oxygen Ltd. at a ratio of 38:10. The Income Tax Officer valued the received shares at Rs 5,51,000 (based on market price of Rs 10 per …
