Judgments of 2006

The appellants, assessees under the Income Tax Act, were subjected to a raid that uncovered two separate sets of books of accounts, prompting the Deputy Commissioner to propose a special audit under Section 142(2A). The Commissioner approved the proposal without giving the appellants any notice or opportunity to be hea…

The appellant, Shyamali Das, claimed ownership of land acquired by the West Bengal Housing Board and filed a suit for injunction and declaration of title. She also sought to be impleaded in the reference proceedings under the Land Acquisition Act, but the Land Acquisition Judge dismissed her application on the ground t…

The appellants' property was requisitioned in 1987 and acquired under the Requisition and Acquisition of Immovable Property Act, 1952. Although a 1975 agreement fixed a price of Rs 18,98,000, the claimants received this amount in 1993 under protest and later sought higher compensation, leading the State Government to a…

The deceased Vijay was tied to a cot and brutally assaulted with an iron pipe and wooden stick by six accused, leading to his death. While on his deathbed he gave a dying declaration to his brother (PW9) and mother (PW10) identifying all six assailants. The trial court convicted the principal accused under Section 304 …

Tata Cummins Ltd, a diesel engine manufacturer, obtained an eight‑year exemption from sales tax on raw material purchases under the Bihar Industrial Policy, 1995, valid until 31‑Dec‑2003. After the creation of Jharkhand, the state introduced the Jharkhand Industrial Policy, 2001, effective 15‑Nov‑2000, whose Clause 28.…

South Eastern Coalfields Ltd. operated an electrical and mechanical workshop at Korba to repair mining equipment for adjacent coal mines. The Central Government had declared the workshop a "mine" under Section 82 of the Mines Act, 1952. The assessee claimed exemption from central excise duty under Notification No. 63/9…

Cadbury India Ltd. manufactured several intermediate milk products that were captively consumed in its own factories for making chocolate and were never sold. The assessee sought valuation under Rule 6(b)(ii) of the Central Excise (Valuation) Rules, 1975, presenting a cost statement prepared by a chartered accountant. …

M/S Sonebhadra Fuels, which manufactures coal briquettes (coal tikli), sought exemption/rebate of sales tax on the basis that the briquettes were the same commodity as coal, which had already been taxed. The Assessing Authority, Appellate Authority and the Sales Tax Tribunal rejected the claim, holding the briquettes t…

The appellant purchased a flat jointly owned by Respondent No.1 and her husband (Respondent No.2) on the basis of an unregistered power of attorney and paid Rs.11.40 lakh in cash. Fearing disturbance of his possession, he filed a suit for injunction and the trial court eventually ordered the parties to maintain status …

The appellant, a Havildar/Clerk in the Ladakh Scouts with 17 years of service, was found to have participated in espionage during 1984‑85. A Court of Inquiry under Rule 177 of the Army Rules, 1954 confirmed his involvement, and the Army dismissed him under Section 20(1) of the Army Act, 1950, invoking the proviso to Ru…

The State of Maharashtra issued a demand for a fee under Rule 5(2) of the Bombay Rectified Spirit (Transport in Bond) Rules, 1951 against Nagpur Distillers, which purchases rectified spirit and extra neutral alcohol from other distilleries for manufacturing Indian Made Foreign Liquor (IMFL). The distiller filed a writ …

The Supreme Court had earlier remitted a 1979 writ petition filed by Raj Singh, the occupant, to the Allahabad High Court on the condition that he deposit Rs 3,00,000 as arrears of rent. Raj Singh failed to pay the amount within the stipulated time, leading the High Court to dismiss his writ petition and the Eviction O…

The Supreme Court had earlier directed the tenants to deposit Rs 3,00,000 as a condition precedent for pursuing their writ petition concerning arrears of rent on a building occupied for 26 years without payment. The tenants applied for clarification, contending that a payment of Rs 1,45,860 made on 5 July 2004 should b…

The appellant, representing IDCOL, challenged a decision of the Orissa High Court that set aside a government order awarding a copper cable tender to IDCOL and directed that a later higher offer by OSICL be considered. The High Court had entertained the writ petition without impleading IDCOL, disposed of the case withi…

The Supreme Court examined two questions arising from Mercantile Bank Ltd.'s assessment for AY 1978‑79. First, it held that interest on doubtful advances kept in a suspense account was not assessable income, as the 1952 Central Board of Direct Taxes circular exempted such interest when there was no real probability of …

The case involved a head‑on collision between a car and a bus in which the car driver, Raj Kumar Dugar, died. His parents claimed compensation from the Motor Accidents Claims Tribunal (MACT), which awarded a sum based on his present earnings, applied a multiplier, and held both drivers equally liable, directing the ins…

The Union of India acquired land for the Hissar Cantonment extension and the Collector awarded compensation, which was enhanced by a reference under Section 18 of the Land Acquisition Act, 1894. The Reference Court and later the High Court further increased the compensation, but the Supreme Court reduced it in 1997. Wh…

The Andhra Pradesh State Road Transport Corporation (AP SRTC) terminated certain employees who claimed they were its workers. The Labour Court held the termination illegal and ordered reinstatement, after which the employees sought back wages under Section 33-C(2) of the Industrial Disputes Act, 1947. The Labour Court,…