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608 judgments · newest first · showing 401–600
Allahabad Bank obtained a decree against M.S.Shoes (East) Co. Ltd. before the Debt Recovery Tribunal (DRT) under the Recovery of Debts Due to Banks and Financial Institutions Act, 1993, and the Recovery Officer sold the company's assets. Canara Bank, whose claim was pending before the same DRT, …
The appellant, Chandrika Prasad, claimed adhivasi rights over two agricultural plots on the basis that his father, Ram Harakh, was a sub‑tenant of a mortgagee and thus entitled to protection under Section 20 of the Uttar Pradesh Zamindari Abolition & Land Reforms Act, 1950. The respondents, who had …
The Supreme Court examined whether interest not charged by a company on loans advanced to its directors could be treated as a perquisite under Sections 17(2) and 40A(5) of the Income‑Tax Act. The Income‑Tax Officer had disallowed a sum equal to 15% of the directors' debit balances, but the Appellate …
United Phosphorus Ltd., a manufacturer of insecticides, produced three intermediate chemicals during its process. The Collector of Central Excise held these intermediates liable for excise duty, but the Collector (Appeals) reversed the decision, finding them non‑marketable. The Revenue appealed to …
Farid Sattar, a Senior Accountant, sought a mutual transfer which was not permissible and was advised to apply for a unilateral transfer that required him to revert to the lower post of Accountant as a direct recruit, forfeiting his senior status. After the transfer his pay was mistakenly fixed at …
The Supreme Court examined the murder of Kameshwar Singh, where appellants Rajendra Singh and Triloki Singh were convicted under Sections 302/34, 307 and 324 of the IPC. The appellants challenged the conviction on five grounds: (1) the prosecution’s failure to explain a grievous injury sustained by …
The West Bengal Sales Tax Bureau, after investigating alleged fraud by Narayan K. Patodia involving forged applications and tax evasion, forwarded a complaint to the police which resulted in the registration of an FIR under several IPC offences and sections of the West Bengal Sales Tax Act. The …
The appellants, Narinder Singh and Ravinder Singh alias Khanna, were charged with murdering Gurdev Singh, the Granthi of a village Gurudwara, after threatening him to relinquish his post. The Sessions Court acquitted them, holding that the prosecution failed to prove motive, that key witnesses were …
The case concerned a dispute over land held by a tenant who claimed a right to purchase the land under Section 50 of the Bombay Tenancy and Agricultural Lands (Vidarbha Region) Act, 1958, while the landlord‑widows argued that the purchase right was postponed under Section 41(2). The Supreme Court …
The widow and minor children of George, who died in a motor vehicle accident, were awarded Rs.3,78,000 by the Motor Accident Claims Tribunal. The insurer, Oriental Insurance Co., and the bus owner, N.K. Raju, filed a joint appeal before the Kerala High Court under Section 173 of the Motor Vehicles …
The respondent, a widow of a deceased railway employee, was receiving a family pension and was appointed on compassionate grounds as a railway employee, drawing both salary and family pension. She also received dearness relief on both the salary and the pension, which the railway authorities later …
Respondent Era Educational Trust applied to the Central Government for consent to establish a medical college, which was rejected after two inspections by the Medical Council of India. The Trust filed a writ petition under Article 226 of the Constitution, and the Allahabad High Court, without …
The appeal concerned whether vacancies for Regional Transport Officer in Andhra Pradesh could be filled by transferring Section Officers of the Secretariat and Superintendents of the State Transport Authority, as permitted by Rule 3(a) of the Andhra Pradesh Transport Service Rules and paragraph 5(2) …
The Supreme Court examined the murder of Porkodi, who was manually strangulated in her in-laws' house, and the related dowry death allegations. The trial court had acquitted Balasubramaniam (A-2) for lack of evidence of his participation, while convicting Rajammal (A-1) and Murugesan (A-3) for …
The appellants, having passed the 12th examination with 63‑65% marks, applied for admission to a B.Ed. course that was filled through a common entrance test. Seats were allocated on a district‑wise basis among Parbhani, Nanded, Beed and Latur, and the appellants challenged this allocation as …
The landlord heirs of a one‑room premises filed suit for eviction of the tenant, Nirmala Ramchandra Kore, under Section 13(1)(1) of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947, alleging that the tenant had alternate accommodation because her sons had built a house. The tenant …
The case concerned the inter‑se seniority of direct recruit firemen (appellants) and firemen promoted on an ad‑hoc basis (respondents) in the South Central Railway. The appellants were appointed as First Firemen after completing two years of training, but their appointment letters stipulated that …
The Commissioner of Sales Tax, Madhya Pradesh, assessed entry tax on "watery coconut" under Entry 5(viii) of the Schedule to the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976. Popular Trading Co., the assessee, contended that watery coconut is distinct from copra and …
The Commissioner of Central Excise and Customs appealed against several manufacturers, including Mis. Venus Castings (P) Ltd., who had opted to pay excise duty under Rule 96ZO(3) (or 96ZP(3)) of the Central Excise Rules and subsequently claimed the abatement benefit under Section 3A(4) of the …
The respondents, including Prem Singh, were appointed as Ziledars and later promoted to Deputy Collector, a Class II post in the Irrigation Department. They sought appointment as Tehsildar, also a Class II post in the Revenue Department, claiming that the transfer constituted a promotion and that …
The case involved the murder of Kulwant Singh and Bidhi Shankar by a group of nine accused who formed an armed unlawful assembly to avenge a prior killing. The trial court convicted all accused under Sections 302 and related provisions, but the High Court acquitted several of them, holding that …
The case concerned surplus land of a large landholder, Raghubinder Nath, whose ceiling was fixed under the Punjab Security of Land Tenures Act, 1953 and a portion declared surplus. Jagat Ram, a tenant, obtained a decree for allotment of the surplus land and the Collector allotted it to him; he …
The State of Andhra Pradesh appealed against a High Court order that set aside a trial court decree granting a declaration that a property was not subject to any public or charitable trust under the Madras Hindu Religious and Charitable Endowments Act, 1951. While the suit was pending, the Andhra …
The case concerned the eligibility criteria for promotion of Executive Engineers to Superintending Engineer under the Manipur P.W.D. Recruitment Rules, 1977, which required a degree (or equivalent) "with" six years of regular service. Respondent No.1, who held an AMIE diploma recognized as …
The respondent obtained a decree for specific performance of a contract that directed the sale deed to be executed before possession could be taken. The decree stipulated that it would become enforceable only after the sale deed was executed, which occurred on 23 March 1984. The decree‑debtors …
The appellant had been allotted a plot by the Ghaziabad Development Authority (GDA) after paying registration, reservation and the first two instalments. He delayed further payments, alleging that the Authority had not completed development and therefore possession was delayed. The GDA issued a …
The appellant, a monthly tenant since 1961, was ordered by a civil court to deposit his rent with the court in installments pending the settlement of a dispute with a plaintiff. The landlord alleged that the tenant was in arrears of rent for 93 months amounting to Rs. 5,766 and that he was a …
Dr. Ajay Kumar Jain served as a Pool Officer under the Scientists' Pool Scheme for three years with a salary of Rs. 3,737 per month. After the scheme expired, he was appointed as a Scientist Fellow under the Quick Hire Scheme on a contract not exceeding three years, initially for one year and later …
The three Verma brothers sold land to a cooperative society, received part payment, and later the society's cheques bounced. The society filed a criminal complaint alleging cheating and related offences, claiming the brothers concealed a pending partition suit. The brothers filed a petition under …
The State of Madhya Pradesh issued a tender for the sale of perishable Tendu leaves. After the highest bid of another bidder (Respondent No.4) was cancelled, Mohammed Gazi was declared the highest bidder and deposited Rs 2,68,217.72 as earnest money. While Gazi was preparing to execute the purchase …
The original owner, Prakash Singh, mortgaged his land to Basant Kaur for Rs 7,000 in 1968, the mortgage deed stipulating a term of 99 years. After Basant Kaur's death, the appellants stepped into her shoes as mortgagees in possession. In 1987 the mortgagor sold a portion of the mortgaged land to the …
The petitioner, a common carrier governed by the Carriers Act, 1865, filed a petition before the National Consumer Disputes Redressal Commission alleging loss due to the carrier's negligence. The issue was whether Section 9 of the Carriers Act, which places the burden on the carrier to prove absence …
The State of Karnataka appealed against the Karnataka High Court's reduction of the sentence imposed on Krishnappa for raping an eight‑year‑old girl. The trial court had sentenced him to ten years' rigorous imprisonment and a fine, but the High Court reduced the imprisonment term to four years, …
The appellant, Kamala Bakshi, claimed title to premises occupied by the respondent, Khairati Lal, who had entered into a 1960 agreement presented as an employer‑employee relationship but was in fact a tenancy. After a series of litigations, the Delhi High Court in 1991 declared the respondent a …
The Raipur Development Authority (RDA) published its intention to prepare a town development scheme under Section 50(2) of the Madhya Pradesh Town and Country Development Act, 1973, on two separate dates. A housing society applied for development permission under Section 29 and later for a …
The appellants Suresh Rai, Pradeep Rai and Jitendra Prasad Rai were convicted for the murder of Shambhu Rai under IPC sections 302, 34, 109 and the Arms Act, and sentenced to life imprisonment. They appealed, contending that the three alleged eye‑witnesses were not present at the scene, that the …
The appellant, an army personnel, was convicted of murdering four persons and attempting to murder twelve others under IPC sections 302 and 307 and Arms Act sections 25 and 27. Prior to his arrest, a magistrate recorded statements of 27 witnesses under Section 299 of the Criminal Procedure Code …
The State of Rajasthan appealed the acquittal of N.K., who had been convicted of rape under Section 376 IPC. The trial court had found the prosecutrix’s testimony reliable, corroborated by her father’s statement and medical evidence showing a ruptured hymen, and had accepted the five‑day delay in …
The President of India referred a matter under Article 317(1) of the Constitution to the Supreme Court seeking an enquiry into 32 charges of alleged misbehaviour against Dr. Ram Ashray Yadav, Chairman of the Bihar Public Service Commission. After detailed submissions, the Attorney General narrowed …
The case concerned a piece of land and a building that had been gifted in 1920 as a charitable endowment for a Sikh gurdwara and recorded in the revenue records in the name of "Guru Granth Sahib" in 1928. The respondents, who were the descendants of the original trustees, later claimed that the …
During K. Karunakaran's tenure as Chief Minister, the Kerala State Supplies Corporation entered into a contract for importing palmolein, which was later alleged to be corrupt. A petition under Article 226 seeking registration of a criminal case was dismissed by the High Court, and a subsequent FIR …
The New Mangalore Port Trust advertised a vacancy for Deputy Conservator, requiring ten years of experience as a Master of a foreign‑going ship or in pilotage/dredging. Captain Subhash Kumar (respondent No.4) had six years as Master and nine years as Pilot, while the appellant had two years as …
Nar Singh Pal, a casual labourer who had acquired temporary status in the Telecom Department, was terminated in May 1992 on the basis of alleged assault and pending criminal charges under the IPC. The termination was effected by paying retrenchment compensation without a regular departmental …
The case concerns the murder of Rachapalle Devachandra Reddy, for which six persons were charged. The trial court acquitted all accused, but the Andhra Pradesh High Court reversed the acquittal, convicting four of them (A‑1, A‑2, A‑3, A‑5) under IPC sections 148, 149 and 302, giving benefit of doubt …
The plaintiff, Mohinder Kaur, sued the defendant, Kusamanand, for eviction and mesne profits of a ground‑floor residential premises, alleging the defendant was a trespasser. The defendant claimed she had been let in as a tenant by D.K. Chadha, who held a power of attorney for the plaintiff, and …
Roop Singh, the plaintiff, owned 15.32 acres of agricultural land and sued Ram Singh for illegal possession. The defendant claimed he had purchased the land 14 years earlier, sought protection under Section 53A of the Transfer of Property Act, and alleged title by adverse possession. The trial court …
The case concerned the eligibility for promotion to the post of Director General (Works) in the Central Public Works Department. Appellant No.4 (Krishnamoorti) had been granted a notional promotion to Additional Director General (Works) effective 22 February 1995, and was therefore considered for …
The wife, a government lecturer, filed a petition under Section 13 of the Hindu Marriage Act for divorce and sought maintenance for her two minor sons under Section 125 of the CrPC and Section 26 of the Hindu Marriage Act. The Family Court granted modest maintenance and custody to the mother, which …
The petitioners challenged the admission of Haryana Civil Medical Service (HCMS) candidates to postgraduate medical courses, arguing that the university prospectus required selection solely on entrance‑exam marks. The State and the university contended that Government orders, issued in 1996‑1997, …
The plaintiffs, neighbours in a residential area of Ludhiana, sued the defendant who had constructed a bhatti (baking oven) and sought a preventive injunction to stop its operation and to restrain the Municipal Corporation from granting a licence under the Punjab Municipal Corporation Act. The trial …
The appellants, landladies, obtained permission under Section 3 of the U.P. (Temporary) Control of Rent and Eviction Act, 1947 to evict a tenant on the ground of a bona‑fide requirement to shift a nursing home. The suit filed on that permission was later withdrawn without any liberty to re‑file. …
Birla Yamaha Ltd. booked Patel Roadways Ltd. to transport 267 generator sets, which were destroyed in a fire at the carrier's godown. The complainant filed a petition before the National Consumer Disputes Redressal Commission alleging deficiency in service and seeking compensation. The Commission …
During the pendency of an appeal, the parties executed an arbitration agreement and sought to have the Supreme Court refer the dispute to arbitration under Section 8 of the Arbitration and Conciliation Act, 1996. The Court examined whether the phrase "which is the subject of an arbitration …
Hindustan Elector Graphites Ltd filed its return for AY 1989‑90 on 29‑Dec‑1989 before the Finance Act 1990 amended Section 28 of the Income‑Tax Act to tax cash compensatory assistance received against exports, with retrospective effect from 1967. The company had received Rs 1,31,41,030 as such …
Surendra Chauhan, who had an illicit relationship with a 24‑year‑old woman named Alpana, took her to the clinic of Dr. Ravindra Sharma, an unqualified electro‑homeopathic practitioner, for an abortion. Alpana died during the procedure, and Chauhan later confessed to her mother that he had arranged …
The tenant, Jagdish Lal, held a lease for a shop let for "Maniari" (general merchant) business at Rs 600 per month. He later started a restaurant serving tea and cold drinks, which the Rent Controller deemed a change of user under Section 13 of the Haryana Urban (Control of Rent & Eviction) Act, …
Nath Bros. Exim International Ltd. booked 77 packages of silk garments with Best Roadways Ltd. for carriage from Noida to Bombay, the contract stating the goods were carried "at Owner's Risk". The consignment was diverted to a warehouse in Bhiwandi on alleged instructions of the consignee and was …
The Uttar Pradesh Pollution Control Board filed a complaint under the Water and Air (Prevention and Control of Pollution) Act, 1974 alleging that Mohan Meakins Ltd. and its directors and manager discharged noxious effluents into the River Gomti, violating sections 24 and 43 of the Act. The Chief …
The appellant, a building contractor, was awarded a contract by the respondent, a Karnataka government company, to construct a school. The contract contained an arbitration clause (clause 35) stipulating that any dispute would be arbitrated and that enforcement actions would be heard only in courts …
A bus conductor was dismissed after a departmental inquiry found him guilty of issuing short‑distance tickets to eleven passengers. The dismissal was challenged before the U.P. State Public Services Tribunal, which upheld it, and subsequently before the Allahabad High Court, which reinstated the …
The appellant mortgaged an industrial plot and failed to deposit the decree amount, leading to a foreclosure suit and auction of the property. The auction sale was confirmed by the trial court, but the appellant challenged it under Order 21 Rule 90 and later deposited amounts during the pendency of …
The U.P. State Road Transport Corporation removed driver Subhash Chandra Sharma from service for a serious misconduct involving intimidation of an assistant cashier while intoxicated. The Labour Court, after finding the departmental inquiry valid, substituted the removal with a lesser penalty of one …
The Uttar Pradesh Sales Tax (Amendment) Act, 1995 amended sections 3‑A and 4 of the U.P. Sales Tax Act, 1948 to make the turnover of rectified and denatured spirit taxable. The Trade Tax Tribunal had earlier held such turnover non‑taxable for assessment years 1974‑75 to 1983‑84. The Revenue filed …
Mahendra Mills, a company, did not claim depreciation in its return for the assessment year 1974-75 and also failed to furnish the prescribed particulars under Section 34 of the Income‑Tax Act. The Income‑Tax Officer nevertheless allowed a depreciation deduction, which was set aside by the …
The case concerned whether technicians appointed before 1 January 1986 were entitled to have their training period counted for salary increments under Government O.M.s dated 22 Oct 1990 and 31 Mar 1992. Different benches of the Central Administrative Tribunal (CAT) had given conflicting rulings, …
The Motor Accident Claims Tribunal awarded compensation to Rajendra Singh and his son Sanjay Singh for injuries allegedly sustained in a 1993 road accident involving an insured vehicle. United India Insurance Co. later discovered police reports indicating the claimants were actually injured in a …
The appellant, Hasan Khan, was detained under Section 3(1) of the Maharashtra Prevention of Dangerous Activities of Slum‑lords, Bootleggers, Drug Offenders and Dangerous Persons Act, 1981 on the ground that he was a notorious goonda who extorted money, threatened and assaulted residents, thereby …
The respondent, a stone crusher, bought stone boulders and crushed them into stone chips, gitti and dust for resale, contending that sales tax had already been paid on the boulders and therefore the processed material should not attract tax again. The assessing authority disagreed, but the Assistant …
The landlord filed a suit for possession of a plot, claiming it was open land not covered by the Central Provinces and Berar Letting of Houses and Rent Control Order, 1949, and that the tenancy had expired. The tenant appealed, arguing that the plot formed part of a house and that the amendment …
Travancore Rubber and Tea Co. entered into three agreements to sell old rubber trees, receiving Rs 75,000 as earnest money and Rs 3,56,300 as advance. The purchasers defaulted, the agreements were terminated and the amounts were forfeited. The assessee claimed the forfeited sums were capital …
The Supreme Court examined whether Section 4 of the Bihar Reservation of Vacancies in Posts and Services (for Scheduled Castes, Scheduled Tribes and Other Backward Classes) Act, 1991 (as amended) could be applied to the recruitment of district judges and other members of the subordinate judiciary. …
The appellant, Dr. R.K. Parashar, was allotted Shop No.123‑A by the Rent Control and Eviction Officer, a decision later upheld by the Additional District Judge. Respondent No.1, Dinesh Kumar, who had earlier attempted to regularise his occupation of the same shop through applications under Rule …
The plaintiffs, decree‑holders of a godown, obtained a decree for possession in Title Suit No. 77/59 and, after execution, were prevented from removing oil‑seed bags by injunctions obtained by the Bank of India and a partnership firm claiming pledgee rights under Order XXI Rules 100 and 101 CPC. The …
Mis. SIV Industries Ltd., a 100% Export Oriented Unit, sought to withdraw (debond) from the EOU scheme and paid all customs and excise duties as required. The dispute centered on whether excise duty on the finished goods in stock at the time of debonding should be levied under Section 3(1) of the …
Nauratta Singh was convicted of murder and sentenced to life imprisonment. While his appeal was pending, he remained on bail for several years. He claimed that the period spent on bail should be counted towards remission under the Haryana Government's instructions granting remission to convicts on …
The appellant sought possession of premises that had been requisitioned under the Bombay Land Requisition Act, 1948 and later allotted to a government servant (respondent No.3). The requisition order was set aside, but the servant continued in possession after retirement and after a derequisition …
Deo Nandan and another purchased land from Bechan, a sirdar, on the same day Bechan filed an application under Section 134 of the U.P. Zamindari Abolition and Land Reforms Act, 1950 and deposited the required revenue. Bechan died before a bhumidari certificate was issued; his widow later sold the …
Arivazhagan was charged under Section 13(1)(c) of the Prevention of Corruption Act, 1988 read with Section 109 of the IPC. He filed a defence list of 267 witnesses. The Special Judge examined the list and, on the ground of avoiding delay, allowed only a few witnesses from each division. The Madras …
The appellant, Whirlpool of India Ltd., paid its workers a quarterly production incentive under a scheme in addition to normal wages. The Employees' State Insurance Corporation (ESIC) treated these incentives as "wages" under Section 2(22) of the Employees' State Insurance Act, 1948 and demanded …
Female workers employed on a daily‑wage muster roll by the Municipal Corporation of Delhi were denied maternity benefits that regular female employees received. The Industrial Tribunal held that these workers were entitled to the benefits under the Maternity Benefit Act, 1961 and directed the …
The State of West Bengal purchased Mayurakshi Cotton Mills after liquidation and re‑employed many of the former workers. Management issued a lock‑out in August 1992, which was challenged by a writ petition; the lock‑out was later withdrawn following a settlement dated 27 February 1993 that …
The plaintiff, the legal heirs of the deceased Pravin Jethalal Kamdar, had entered into a sale agreement for his urban land within the ceiling limit and applied for permission under Section 27(1) of the Urban Land (Ceiling and Regulation) Act, 1976. The competent authority rejected the application …
An incident on 23 September 1989 outside a Munsif court led to cross‑fire between two rival groups, resulting in one death and several injuries. The trial court convicted Amarjit Singh under IPC 307 and the Arms Act, sentencing him to five years rigorous imprisonment and a fine, while Jagsir Singh …
New India Assurance Co. issued a motor vehicle insurance policy for a truck on 8 November 1991. The same night the truck met with an accident that killed a cleaner and two labourers. The dependants of the deceased filed claims for compensation, but the insurer denied liability, arguing that the …
The appellants, heirs of a zamindar who had mortgaged a parcel of khudkasht land, sued the mortgagee (later his heirs) for possession under Sections 43(3) and 183 of the Rajasthan Tenancy Act. The district authority and revenue boards ruled in favour of the appellants, declaring them khatedar …
The petitioner, a forward‑community scientist, married respondent No.4 after being told she belonged to a forward caste, later discovering she was from a Scheduled Tribe. He filed a criminal complaint under IPC sections 415, 419, 420 read with 34, alleging cheating due to the caste …
V.P. Ahuja was appointed as Chief Executive of the Punjab Co-operative Cotton Marketing and Spinning Mills Federation Ltd on a two‑year probation. The management terminated his services on 2 December 1998, stating that he had failed administratively and technically, invoking a clause that allowed …
The plaintiffs claimed exclusive title and possession over a bund (thedaya varamba) and alleged that the first defendant had trespassed upon it. The trial court held the bund was a common bund but did not expressly decide whether the disputed portion formed part of it; the High Court, in a proactive …
The dispute concerned agricultural land in Madhya Pradesh where the original bhumiswami sold the land to the respondent but had earlier granted a one‑year lease to the appellant. The appellant claimed the lease was renewed for a second year, thereby acquiring bhumiswami rights under the Madhya …
The appellant, a tenant, was subject to an ex‑parte decree for arrears of rent, ejectment and damages after failing to appear at the hearing on 10 March 1983. He filed an application under Order 9 Rule 13 of the Code of Civil Procedure, claiming that his absence was due to official duties, illness, …
The husband obtained a decree of divorce on the ground of desertion, but the wife filed an application for maintenance under Section 125 of the Code of Criminal Procedure during the pendency of the divorce suit. The Family Court allowed the maintenance despite being aware of the pending divorce …
The plaintiff, who had bought a house for Rs 3,000, sold it to the defendant for Rs 1,000 by a sale deed, and shortly thereafter executed an agreement to reconvey the property on repayment of Rs 1,000 within two years, also executing a rent note to pay rent to the defendant. The plaintiff sued for …
The All India Shia Conference (Branch) and others sued the Andhra Pradesh State Wakf Board seeking a declaration that institutions such as Panjas, Alams, Ashrukhanas, Asthanas and Imambadas were Shia wakfs and not Sunni wakfs. The trial court and the Andhra Pradesh High Court declared all the …
Mafatlal Industries Ltd, a textile manufacturer, brought cloth rolls of 100 metres into the municipal limits of Nadiad and cut them into smaller pieces before sending them out of the town. The issue was whether octroi duty under Section 99 of the Gujarat Municipal Act, 1963 was payable on those …
The appellant, a tenant, was evicted for using a shop for grocery business contrary to a rent deed that limited use to dealing in radios, cycles, fans, clocks and steel furniture. The landlord filed an eviction petition under Section 10(2)(ii)(b) of the Tamil Nadu Buildings (Lease and Rent Control) …
Chordia Automobiles, a long‑time tenant, disputed an enhanced rent of Rs 1,000 per month that was conditioned on the landlord providing additional facilities, which the landlord failed to do. The landlord issued a notice on 9 August 1989 demanding the enhanced rent and, before the two‑month period …
The Supreme Court considered two appeals where vehicles carrying essential commodities were seized under the Essential Commodities Act, 1955. The Deputy Commissioner ordered the release of the vehicles on payment of a fine based on the market price of the vehicles, which the High Court struck down, …
The Supreme Court examined whether Dearness Allowance (DA), City Compensatory Allowance (CCA) and House Rent Allowance (HRA) paid to government employees fall within the definition of "salary" under Section 17 of the Income Tax Act, 1961 and are therefore taxable. The appellants argued that these …
Muralidhar Sarangi owned two trucks insured under two policies of New India Assurance. While transporting goods in Assam, the trucks were destroyed by Bodo terrorists, resulting in loss of the vehicles and the death of a driver. The insurer denied the claim, stating that terrorist risk was excluded. …
R. Srinivasan filed a complaint before the State Consumer Disputes Redressal Commission seeking damages for loss to his insured vehicle. The complaint was dismissed for default and his application for restoration was also rejected. He then filed a fresh complaint before the District Consumer …
The State of Maharashtra appealed against a Bombay High Court decision that held the chairman and managing committee members of a cooperative society were not "public servants" for purposes of Section 21 of the Indian Penal Code (IPC) and the Prevention of Corruption Act (PCA). The respondents had …
The plaintiffs, an unregistered partnership firm, sued the defendants for permanent injunction and damages alleging infringement of their registered trademark. The defendants moved to dismiss the suit under Order 7 Rule 11, arguing that Section 69(2) of the Partnership Act, 1932 barred any action by …
Medchl Chemicals & Pharma Ltd. entered into a supply agreement with Biological E. Ltd. for raw materials. The respondents allegedly failed to supply as promised, causing a loss of about one crore rupees to the petitioner, and the petitioner filed a criminal complaint under IPC sections 120B, 415, …
The appellant, a joint Indian‑American venture, contributed technical know‑how valued at Rs.2,35,000 and received equity shares in return. It claimed the amount as revenue expenditure under the Income Tax Act, but the Assessing Officer treated it as capital expenditure and allowed only 1/14th under …
The Steel Authority of India entered into a works contract for an oxygen furnace plant, paying a contractor for design, engineering, supply and installation. Under the amended Section 13‑AA of the Orissa Sales Tax Act, the owner was required to deduct 4% sales tax on all payments, but it omitted …
The State of Uttar Pradesh constructed the Gai Ghat bridge in 1968‑69 and, by a 1976 notification, began levying tolls to recover the bridge's construction cost, interest on total expenditure, maintenance costs and other expenses, for up to 50 years or until full recovery. A truck owner, Devi Dayal …
The petitioners sought a writ under Article 32 of the Constitution to compel the Maharashtra State Government to provide security for the screening of the film "Fire" and to appoint an independent agency to investigate the violent protests that damaged several cinemas. They alleged that the then …
The respondents imported Tape Deck Mechanisms (TDMs) from Yamato at a declared price of S$250 per set, whereas earlier orders with Mohan Impex were at S$343.45 per set. The Directorate of Revenue Intelligence seized the goods and the Collector of Customs found deliberate under‑invoicing, …
The appellant was accused of stabbing the deceased, a Scheduled Caste member, with a dagger, resulting in death. The trial court convicted him of culpable homicide not amounting to murder under Section 304 Part II IPC and under Section 3(2)(v) of the SC/ST (Prevention of Atrocities) Act. The High …
The appellant was convicted of murder under Section 302 IPC for stabbing the deceased with a dagger. The prosecution's case relied on eyewitness testimony that the appellant drew a dagger and inflicted fatal injuries, while the defence argued that the dagger was found enclosed in a sheath and bore …
The Supreme Court examined whether earlier judgments concerning the status of three wakf rozas could bar a fresh proceeding under the Bombay Public Trusts Act, 1950. It clarified that a prior decision is res judicata only when the issue was "directly and substantially" in dispute, not merely …
The Rajasthan State Warehousing Corporation (appellant) earned income in AY 1977-78 from interest, warehouse rentals and administrative charges, part of which was exempt under Section 10(29) of the Income Tax Act, 1961. It claimed a full deduction of its business expenditure under Section 37, but …
Kusum Ingots and Alloys Ltd., a company, issued post‑dated cheques to Pennar Peterson Securities Ltd. The cheques were dishonoured, a statutory notice was sent, and the payee filed a complaint under Section 138 of the Negotiable Instruments Act. Before the 15‑day notice period expired, the company …
The State of Orissa appealed a decree based on an arbitration award made against the estate of the late Sudhakar Das. The arbitration agreement lacked an escalation clause, and the arbitrator had awarded escalation charges, pendente‑lite interest, and interest for the pre‑reference period. The …
O.P. Jaiswal obtained a court order that the Nagar Mahapalika would not demolish his construction pending a writ petition. The Mahapalika demolished the structure on 11 January 1987, prompting Jaiswal to seek contempt proceedings under Section 12 of the Contempt of Courts Act, 1971. The Allahabad …
Modern Insulators Ltd. purchased an All Risk Insurance Policy from Oriental Insurance Co. for a kiln installation. When the kiln furniture collapsed during trial, the insurer refused to pay, claiming an exclusion clause for second‑hand property that the insured alleged was never disclosed. The State …
The importer M/s. Ganesh Das Bhojraj claimed exemption from customs duty on green beans under Notification No.129/76-Cus, but the Central Government amended the exemption by Notification No.40/87-Cus, imposing a 25% duty. The importer contended that the 1987 notification, although published in the …
The appellant purchased a house at a court auction in execution of a mortgage decree. The respondents, who were judgment‑debtors, filed an application under Order 21 Rule 90 of the CPC seeking to set aside the sale on the ground that the property was not saleable for 15 years due to a lease …
The Himachal Pradesh Ceiling on Land Holdings Act, 1972 exempts tea estates from its provisions. Under Section 26 the State Government framed rules in 1973, and in 1986 added a proviso to Rule 3 prohibiting transfer of land subservient to tea plantations without government permission. A 1990 …
The Supreme Court heard Special Leave Petitions filed by dairy owners (including Ramji Patel) who had set up dairies in the villages of Lalpur and Gwarighat, which were earlier listed as "excepted villages" under the Madhya Pradesh Cattle (Control) Act, 1978. The petitioners argued that a municipal …
In a mortgage suit, a preliminary decree dated 18 November 1968 ordered the defendants to pay Rs.24,000 in four annual instalments, with the first instalment due on 31 March 1969. The decree allowed the plaintiff to apply for a final decree for sale of the mortgaged property upon any default, …
The case concerned the status of trustees of the Sri Kothandaramaswami temple after successive statutory reforms. The founder in 1915 appointed his brother‑in‑law as successor, who later created a board of five trustees by will in 1941. After the 1951 Tamil Nadu Hindu Religious and Charitable …
The Supreme Court examined whether the order of the Appropriate Authority under Sections 269‑UD, 269‑UC and 269‑UE of the Income Tax Act, 1961, for the pre‑emptive purchase of an immovable property was valid after the Court had set aside a High Court judgment. The petitioners argued that the Central …
The State of Uttar Pradesh appealed the Allahabad High Court's acquittal of Ashok Dixit and Chaman Lal, who had been convicted by a Sessions Court for murder (IPC s.302), attempt to murder (IPC s.307) and illegal possession of arms (Arms Act s.25). The prosecution relied on eyewitnesses, a child …
The trustees of H.E.H. The Nizam's Supplemental Family Trust filed a return for AY 1962‑63 in 1964 together with a Section 237 refund claim for tax deducted at source. The Income‑Tax Officer neither granted the refund nor communicated any final decision, but later recorded a note on 10‑Nov‑1965 …
Tata Iron and Steel Co. imported equipment and associated engineering documents under three contracts (MD 301 for documents, MD 302 for equipment, and an umbrella contract). The customs authority issued show‑cause notices alleging that the value of the engineering documents should be included in the …
The land was jointly owned by Nand Lal and Bassia; Bassia sold his undivided share to three persons. Suram Singh, son of the other joint owner, filed a pre-emption suit which was decreed in his favour and he deposited the required amount. He later sued the purchasers' successors for a declaration of …
A dacoity and murder occurred on 9 June 1985 in the house of informant Bhupendra Mohan Singh. Nine persons were charged under IPC Sections 396 and 412; the trial court convicted five and acquitted four, a decision upheld by the High Court. Three of the convicted—Mahmood, Mokid Alam and Post Card …
The respondents, former employees of the State of Punjab who retired before 31 March 1985, sought higher pensionary benefits based on a Government of Punjab notification dated 9 July 1985 that granted enhanced dearness allowance and related benefits to employees retiring on or after that date. The …
The Consumer Education and Research Society challenged a Gujarat State Legislature resolution and a subsequent government notification that reduced the area of the Narayan Sarovar Chinkara Sanctuary from 765.79 sq km to 444.23 sq km under Sections 18(1) and 26A(3) of the Wild Life Protection Act, …
Sarita Sharma and Sushil Sharma, married in 1988, were involved in divorce proceedings in a Texas court which intermittently granted custody of their two minor children to the father and limited the mother to visitation. While the divorce was pending, the mother exercised her visitation rights and …
The Supreme Court examined disputes arising from Power Purchase Agreements (PPAs) and Memoranda of Understanding (MOUs) between independent power producers (IPPs) and the Madhya Pradesh Electricity Board (MPEB) concerning escrow protection and tariff determination. The IPPs claimed the PPAs were …
The petitioners, detained under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA), challenged the computation of their preventive detention period and the effect of parole on that period. The Supreme Court examined whether the period of detention runs …
The petitioners, all serving life sentences, had completed twenty years of continuous detention including any remission and sought premature release under the West Bengal Rules. Their applications were rejected by the Government of West Bengal primarily on police objections concerning the likelihood …
In the election for President of a Zila Parishad, three candidates received 14, 10 and 7 first‑preference votes respectively, with a quota of 16 votes required for election. After eliminating the lowest‑scoring candidate and adding second‑preference votes, the two remaining candidates each had 15 …
The Bombay Burmah Trading Corporation, an Indian resident company engaged in tea export, claimed a weighted deduction under Section 35‑B of the Income‑Tax Act for Rs 1,95,935 spent on exporting tea from East Africa to the United Kingdom. The Income‑Tax Officer disallowed the claim on the ground that …
The appellants, companies whose cheques were dishonoured, were prosecuted under Section 138 of the Negotiable Instruments Act. After the complaints were filed, they obtained a declaration from the Board for Industrial Finance and Reconstruction (BIFR) that they were "sick" companies under the Sick …
The Supreme Court examined whether a company that issued a cheque, which was later dishonoured, could avoid criminal liability under Section 138 of the Negotiable Instruments Act by invoking the provision of the Companies Act that makes any disposition of its property void after a winding‑up …
The Supreme Court entertained a writ petition under Article 32 seeking effective solid waste management in Delhi, noting that earlier directions in Dr. B.L. Wadhera v. Union of India had not been implemented. The Court observed that no landfill sites had been identified, compost plants were not …
Ajit Kumar Barat, a Joint Secretary of the Indian Tea Association, was dismissed for refusing a transfer. He sought relief under Section 12 of the Industrial Disputes Act, 1947, and a failure report recommended that the dispute over whether he was a "workman" be referred to an industrial tribunal. …
The Supreme Court examined whether a Metropolitan Magistrate could, at a very advanced stage of trial, implead two bank officials as additional accused under Section 319 of the Criminal Procedure Code. The trial had already examined 49 witnesses, and only the statements of three subsequent witnesses …
The Supreme Court examined an appeal against a High Court order that upheld a short‑listing criterion which excluded candidates possessing educational qualifications higher than Standard VII from being considered for peon posts in the District and Sessions Court, Nagpur. The recruitment rules …
Suneta Aggarwal applied for a Hindi lecturer post in a government‑aided college. The Selection Committee recommended her, but the Vice‑Chancellor disapproved the recommendation and ordered the post to be re‑advertised. Aggarwal applied again after the re‑advertisement, appeared before the new …
The appellant, Malabar Industrial Co. Ltd., sold a rubber plantation estate and, after the purchaser defaulted on instalments, agreed to receive Rs. 3,66,649 as compensation for loss of agricultural income. The amount was recorded as such in the return and the Income‑Tax Officer gave a nil …
The appellant owned agricultural land that was leased to the first respondent. In 1943 a document titled "Otti and Kuzhikanam" was executed in favour of the respondent, which the appellant claimed was a usufructuary mortgage. The trial court held the document to be a mortgage, declared the …
The respondents had executed a usufructuary mortgage in favour of the appellant and later claimed to be "debtors" under the Tamil Nadu Debt Relief Act, 1979. The dispute turned on the meaning of the expression "not less than Rs. 1200" in the proviso to Section 3(3) of the Act, which exempts persons …
M/S Jupitor Chit Fund (P) Ltd, a chit fund company, sued the legal representatives of Shiv Narain Mehta for recovery of Rs.10,000 after a dispute over non‑payment of instalments. The dispute was referred to an arbitrator, but the award was set aside because the reference to arbitration was improper …
The landlord of a property in New Delhi let the first and barsati floors to a guest house. The New Delhi Municipal Council (NDMC) charged electricity and water rates at non‑domestic (commercial) rates, which the landlord contested, claiming the guest house was a residential use. The trial court and …
The respondents filed a partition suit involving land assessed for revenue. The trial court, invoking Section 54 of the Code of Civil Procedure, referred the partition to the Collector, who issued an order. The Collector's order was challenged before the Deputy Secretary under Section 211 of the …
In 1997 a massacre in Madurai led to the arrest of 34 persons, many of whom were later released on bail. The victims' relatives sought the High Court's intervention to cancel the bail, but the State did not move the court. A group of 75 practising advocates filed petitions before the Chief Justice …
The Supreme Court considered two appeals (Civil Appeals Nos. 3067 and 8475 of 1997) filed by the office‑bearers of Vallarnbram Juma Masjid against the order of the Kerala High Court which had upheld the Taluk Land Board's determination that certain parcels of land, claimed by the mosque as having …
Randhir Basu and a co‑accused were convicted of murdering the mother, father and grandparents of a girl named Sudipa. Sudipa, after being granted pardon, was examined as an approver before a magistrate in chambers, without the accused present for cross‑examination. The appellant challenged the …
The State prosecuted Surinder Mohan and others for murder and related offences. An accomplice, Sandeep Kumar, was granted pardon by the Chief Judicial Magistrate and his statement was recorded before the case was committed to the Sessions Court, but the accused were not cross‑examined at that stage. …
The dispute concerned three plots (Nos. 1366‑1368) in Maliyana village, Meerut, which were used as land appurtenant to the staff quarters of Jaswant Sugar Mill (later V.P. State Sugar Corporation). Dewa Ram, the predecessor‑in‑interest of the respondents, claimed sirdari rights based on a lease …
The State of Haryana issued circulars under Section 432 of the Criminal Procedure Code granting remission of sentence to prisoners confined in jail and those on parole or furlough on a specified date, expressly excluding persons convicted of rape or dowry death. Five respondents were on bail and …
The Union of India appealed against the Bombay High Court’s order dismissing Solar Pesticides Pvt. Ltd.’s claim for refund of additional customs duty paid on imported copper scrap used as raw material for copper oxychloride. The issue was whether the doctrine of unjust enrichment applies when …
The Sir Adamji Peerbhoy Sanatorium Trust, created in the 19th century for charitable purposes, held land on a 99‑year lease and later housed the Saifee Hospital Trust, which served the Dawoodi Bohra community. The trustees sought a cy‑pres amendment to remove the community‑specific restriction on …
The appellants, Sheo Nano and others, claimed Sirdari rights over several plots by adverse possession, while the Deputy Director of Consolidation, acting under the U.P. Consolidation of Holdings Act, 1953, found the recorded tenure‑holder Jethu to be a civil death with no heirs and ordered the land …
Rainbow Colour Lab and other photographers challenged demand notices issued by the State of Madhya Pradesh on the ground that their turnover from taking photographs, developing negatives and printing prints was subject to sales tax. The State, relying on a circular issued after the 46th …
The appellant, Suman Sethi, issued a cheque of Rs.20,00,000 to the respondent, Ajay K. Churiwal, which was returned for insufficient funds. Within 15 days, the respondent served a notice demanding the cheque amount plus incidental and notice charges. The magistrate held the notice invalid because …
Kolhapur Canesugar Works Ltd., a subsidiary of Kolhapur Sugar Mills Ltd., was granted a sugar incentive rebate for the 1973‑74 season. The Excise authorities later issued a show‑cause notice under Rule 10 of the Central Excise Rules, 1944, demanding recovery of the rebate, alleging it was …
The respondent, E.I.D. Parry (India) Ltd., sued the Union of India for recovery of demurrage charged by the Railways for failing to unload ten box wagons within the free time. The trial court decreed a partial refund and the High Court upheld that decree but, on its own motion, struck down Part 1A …
Abdul Rashid Ibrahim Mansuri, an auto‑rickshaw driver, was arrested after police stopped his vehicle and found four gunny bags containing charas. The police officer who ordered the stop relied on verbal information and neither recorded it in writing nor forwarded it to his superior as required by …
The appellant, Oberai Forwarding Agency, was hired to transport a consignment of broken rice, which was lost in transit. The consignee (second respondent) claimed the loss from New India Assurance Co. Ltd. (first respondent), which paid compensation and obtained a "Letter of Subrogation" and a …
Bachna filed a suit for specific performance of an agreement to sell a property but did not initially plead that she was ready and willing to perform her part of the contract; this plea was later added by amendment. The defendants were the legal representatives of a subsequent purchaser of the …
C.G. Velkar, a private forest land holder, challenged the vesting of his 20‑hectare land in Versave village in the State of Maharashtra under the Maharashtra Private Forests (Acquisition) Act, 1975. The dispute centered on whether the word "issue" in Section 2(f)(iii) of the Act required actual …
The State of Madhya Pradesh filed criminal appeals against Ram Singh and two other public servants who were charged under Sections 13(1)(e) and 13(2) of the Prevention of Corruption Act, 1988 for possessing assets disproportionate to their known sources of income. The investigations were authorised …
Cochin International Airport Ltd (CIAL) invited offers for ground handling services and received proposals from Air India and Cambatta Aviation Ltd. The evaluation committee recommended Cambatta, but the Government of India recommended Air India on the basis of its status as the national carrier. …
The Jammu & Kashmir State Board of School Education amended its regulations to give the Chairman authority to cancel examinations in cases of mass copying, and subsequently cancelled the May‑June 1993 Higher Secondary examinations. Aggrieved candidates challenged the cancellation and the amendments …
The appellants, G. Sagar Suri and Shama Suri, were accused of obtaining a loan of Rs. 50 lakh from a finance company and issuing cheques that later bounced. A complaint under Section 138 of the Negotiable Instruments Act was filed, and concurrently a First Information Report under Sections 406 and …
The Supreme Court examined the Central Government's revised quota system for higher‑education and public‑employment seats in the Andaman and Nicobar Islands, which reduced the 10‑year‑education locals' reservation from 35% to 20% and restored a 50% reservation for pre‑ and post‑1942 settlers. The …
The appellant's wife, Smt. Kaushalya Devi, inherited a two-fifths share in two khatas from her father in 1944 and became a co‑bhumidar under the U.P. Zamindari Abolition and Land Reforms Act, 1950. She died in 1953, before the Hindu Succession Act, 1956 came into force. The appellant claimed the …
The respondent, a clerk of Nedungadi Bank Ltd., was dismissed in 1972 for misappropriation of funds following a disciplinary inquiry. After about seven years he sought reinstatement, alleging discrimination because two other dismissed employees had been reinstated, and applied to the Central …
The appellants, a lawyer and his wife who was a hostel matron, were charged under the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act for allegedly outraging a hostel resident's modesty and for attempting to suppress the complaint. The police filed the charge‑sheet directly …
A Bangladeshi woman, Hanuffa Khatoon, was gang‑raped by several Railway employees at the Yatri Niwas, Howrah Station. Advocate Chandrima Das filed a writ petition under Article 226 seeking compensation of Rs 10 lakh and other reliefs. The Calcutta High Court awarded the compensation, holding that …
The case concerned the entitlement to family pension and death‑cum‑retirement gratuity of a deceased government employee who had two wives. The first wife, Rameshwari Devi, claimed the benefits for herself and her son, while the second wife, Yogmaya Devi, claimed benefits for herself and her four …
The case concerned the interpretation of Explanation (2) to Section 40(b) of the Income Tax Act, 1961, which came into force on 1 April 1985. The issue was whether the explanation operated prospectively or was merely declaratory of the law already in force. The Supreme Court examined earlier …
The petitioners challenged the functioning of the Bhopal Gas Relief Tribunal, alleging that the Deputy Welfare Commissioner had fixed arbitrary compensation amounts, that Lok Adalat decisions were sham, and that the lack of proper medical facilities violated their rights. The Supreme Court examined …
The case arose from a land dispute in which the appellants, armed with deadly weapons, allegedly attacked the complainant party, resulting in the death of Virender Singh and injuries to several witnesses. The trial court convicted the appellants under Sections 302/34, 341/34 and 307/34 of the IPC …
The State of Maharashtra appealed a Bombay High Court order that had declared the seizure and detention of luxury buses illegal and awarded Rs.10,000 compensation to the bus operators. The police had seized the buses under Section 207(1) of the Motor Vehicles Act, 1988, alleging that they were …
Tamil Nadu Newsprint and Papers Ltd. imported machinery under a specific contract registered with customs under tariff heading 84.66 and had already received concessions on basic and additional customs duties under Notification 268/76. The company later claimed a total exemption from auxiliary duty …
The appellant imported seven hard disk drives pre‑loaded with computer software. Customs classified the consignment under heading 84.71 of the Customs Tariff Act, 1975, attracting a 25% duty, whereas the appellant contended that the goods should fall under heading 85.24, attracting only 10% duty as …
The appellant, a defeated candidate, filed an election petition challenging the Rajya Sabha election of the respondent on alleged corrupt practices, including bribery, undue influence, and the appointment of party‑affiliated persons to state corporations. The petition was found to lack material …
Madhya Bharat Papers Ltd., a new paper manufacturing unit in Madhya Pradesh, claimed exemption from sales tax on inter‑state sales under a State Government notification issued under Section 8(5) of the Central Sales Tax Act, 1956. The notification required that a dealer be "registered under the …
Mohammed Idris Ali filed an election petition challenging the 1996 election of Mustafa Shahidul Islam to the Assam Legislative Assembly. He later applied to withdraw the petition under Section 109 of the Representation of the People Act, 1951, and the withdrawal notice was published in the Official …
The Bangalore Development Authority (BDA) had made a bulk allotment of 604 sites to the Legislators' Housing Co-operative Society between 1981 and 1987 under Section 38B of the Bangalore Development Authority Act, 1976. A writ petition challenged the validity of the bulk allotment and the subsequent …
The petition challenged the Andhra Pradesh High Court's order that an application for exemption under Section 20(1)(a) or 20(1)(b) of the Urban Land (Ceiling and Regulation) Act, 1976 could be filed even after excess land had been declared and vested in the State under Section 10. The State argued …
The respondent-landlady filed an eviction suit in a civil court against the appellant-tenant for arrears of rent. The dispute centered on whether the East Punjab Urban Rent Restriction Act, 1949 (the Act) applied to the building, which was claimed to be exempt under notifications dated 31 January …
In this civil appeal, the appellant (subsequent purchasers) challenged a Madras High Court decree for specific performance that had been affirmed after a trial court judgment. The High Court hearing concluded on 22 March 1989, but the judgment was delivered only on 24 January 1994, a delay of nearly …
The case concerned lecturers (respondents 1‑12) employed by Dev Samaj Girl Senior Secondary School, a privately managed recognised school receiving grant‑in‑aid since 1967, who sought salary parity with teachers in other aided schools after the school added 11th and 12th classes in 1988. The …
Two direct recruits challenged a seniority list of Sales Tax Inspectors issued by the State of Maharashtra, which was quashed by the Maharashtra Administrative Tribunal (MAT) and upheld by the Supreme Court on res judicata grounds. The State issued a fresh seniority list in 1992, which the promotees …
The respondent landlord sought eviction of the appellant tenant under the Andhra Pradesh Buildings (Lease, Rent and Eviction) Control Act, 1960 on three grounds, including a bona‑fide requirement for personal occupation of the non‑residential premises. The Rent Controller and the Appellate Authority …
The Supreme Court examined the murder of Suresh Dube and the subsequent terrorist‑related conspiracy involving gangs of Bhai Thakur and Manik Patil. The trial court had excluded confessions recorded under Section 15 of the Terrorist and Disruptive Activities (Prevention) Act (TADA) on the ground of …
State Bank of India (SBI) imported computer software and manuals from Ireland and paid customs duty on the full invoice value of US$4,084,475. SBI later claimed a refund, arguing that only the cost of the software for a single site (US$401,047) should be assessable, while the country‑wide licence …
The Excise Inspector filed a complaint under the Kerala Abkari Act before a Judicial Magistrate, who, without examining any of the ten listed witnesses, committed the case to the Sessions Court because the offences were exclusively triable there. The accused later raised, during arguments, an …
The respondent was arrested on 17 February 1977 with detonators in his possession and was charged under Sections 4 and 5 of the Explosive Substances Act, 1908. He challenged the prosecution on the ground that the consent required under Section 7 of the Act had not been properly obtained. The High …
The appellant-landlord filed an eviction suit under Section 12(1)(f) of the Madhya Pradesh Accommodation Control Act, 1961, claiming a bonafide requirement to use the premises for a motorcycle showroom. The trial court held that the landlord needed the premises and that no other suitable shop was …
The appellant, a tenant, sought purchase of kudikidappu rights under the Kerala Land Reforms Act, 1963. The Land Tribunal dismissed his application, but the Appellate Authority allowed it. The High Court, on revision, set aside the Appellate Authority’s order, remanded the matter for fresh …
The appellants, dealers in glass and plastic bangles, were assessed entry tax under Karnataka Tax on Entry of Goods Act, 1979 after the Commissioner clarified that glass bangles and plastic bangles fell within Entry 30 and Entry 54 of the 1992 notification, attracting a 2% tax. The appellants …
M.M. Thomas claimed that 20 acres of his private forest were exempt from vesting in the State of Kerala under Section 3(3) of the Kerala Private Forests (Vesting and Assignment) Act, 1971. The Forest Tribunal rejected his claim and the Kerala High Court, while upholding the Tribunal’s view on …
