A K SIKRI

The Nagpur Improvement Trust (NIT) acquired 44.61 acres of land from Sheela Ramchandra Tikhe for a drainage scheme and, under a 1968 board resolution, offered to re‑allot the land on lease. Tikhe applied for the entire parcel in 1975; after negotiations, NIT allotted only 24 acres in 1982 and retained the remaining 20.…

The Supreme Court examined the computation of compensation under Sections 163‑A, 166 and 168 of the Motor Vehicles Act, 1988 in death claims, focusing on the appropriate multiplier, the addition of future prospects to the deceased's income, and the quantification of conventional heads such as loss of estate, loss of co…

The petitioners filed a public interest litigation (PIL No.17 of 2017) in the Bombay High Court challenging a Municipal Commissioner order dated 31‑08‑2016 concerning refuge areas and floor‑space‑index (FSI) in a high‑rise building. The same issues were already pending before the Supreme Court in several Special Leave …

The assessees, Pennar Industries Ltd., imported hot‑rolled non‑alloy steel raw material duty‑free under Notification No. 30/1997 of the DEEC scheme, subject to an export obligation. They did not export the finished goods themselves but arranged third‑party exports after the DGFT amended the licence to permit such expor…

The assessee, M/s EMCO Ltd., manufactures transformers and pays central excise duty on the price at which it sells them to State Electricity Boards. The Revenue argued that the transaction value for duty purposes must include freight and transit‑insurance costs, contending that the place of removal was the buyer’s prem…

The appellants, Vineet Kumar and others, had loaned money to the complainant’s family and later filed complaints under Section 138 of the Negotiable Instruments Act for dishonoured cheques. The complainant subsequently alleged that the appellants had raped her and filed an application under Section 156(3) CrPC, leading…

The Commissioner of Income Tax (Mumbai) appealed against the Bombay High Court's dismissal of its challenge to the applicability of Rule 8D, which provides a method for computing expenditure under Section 14A of the Income Tax Act. The issue was whether Rule 8D, introduced by the Income‑Tax (Fifth Amendment) Rules, 200…

Ashish Kumar applied for the post of Psychologist in the Uttar Pradesh Social Welfare Department, cleared the written exam and was placed on the merit list, but was denied appointment because he lacked the training qualification L.T./B.T./B.Ed. The High Court held that the advertisement required both a Psychology degre…

Mukarrab and Arshad were convicted for murder and related offences committed in 1994 and sentenced to life imprisonment. They later claimed they were juveniles at the time of the offence, invoking Section 7A of the Juvenile Justice (Care and Protection of Children) Act, 2000, despite having raised the plea for the firs…

The Supreme Court examined whether mobilisation fees paid to non‑resident oil‑exploration companies under contracts with ONGC constitute "profits and gains" taxable under Section 44BB of the Income Tax Act, 1961. The Court held that such fees fall within clause (a) of Section 44BB(2), are deemed income under Sections 5…

The murder of environmental activist Amit Jethwa, who had filed a PIL against illegal mining near Gir Forest, led to the arrest of Dinubhai Boghabhai Solanki and his nephew. After a lackluster police investigation, the case was transferred to the CBI, which filed a charge‑sheet. During trial, 105 of 195 witnesses turne…

Three private tour operators (PTOs) applied for registration under the Haj Policy 2018 but were rejected by the Ministry of Minority Affairs on grounds of non‑compliance with specific clauses relating to turnover, lease‑deed/rental receipts and Munazzim‑card/visa documentation. The petitioners sought mandamus for regis…

The Maharashtra State Cooperative Housing Finance Corporation, a cooperative society, dismissed its employee Prabhakar Sitaram Bhadange for alleged misconduct. Bhadange challenged the dismissal before the Cooperative Court, which the corporation contested on the ground that the Court lacked jurisdiction under Section 9…

Oswal Chemicals & Fertilizers Ltd. purchased naphtha from BPCL/IOCL in September-October 1996 and paid excise duty because it did not possess a CT‑2 certificate. After obtaining the certificate through an appeal, it sought a refund of the duty paid for that period. The Assistant Commissioner rejected the refund claim o…

M/s. Holostick India Ltd. manufactures security holograms by embossing a flexible metallised plastic film, applying adhesive and release coatings, and cutting the product to size for use as security devices. The Commissioner of Central Excise classified the holograms under tariff entry 39.19 (self‑adhesive plastic shee…

The landlords leased a house to a partnership firm, Mis Biyani Textile, and later served a quit notice for arrears of rent. The suit for eviction and arrears was filed against the firm’s employee (defendant No.1) and the firm’s partners (defendants Nos.2‑9). The trial court dismissed the employee but decreed against th…

The appellant, a co‑owner of a house in Jabalpur, proved her title to the suit property through a series of registered sale and partition deeds and served a quit notice on the respondent, who had been a tenant of the original owner, Rai Bahadur Motiram Mathuradas. The respondent denied any landlord‑tenant relationship …

The complainant alleged that three doctors were negligent, leading to his wife's death, and that the Inquiry Committee of the West Bengal Medical Council deliberately ignored expert reports to shield the doctors. He filed a criminal complaint against the Committee members under IPC sections 201, 120B and 219, claiming …

Lt. Gen. Manomoy Ganguly, after being promoted to Lieutenant General, sought appointment as Director General Medical Services (DGMS, Army). Although senior to other candidates, the Director General Armed Forces Medical Services recommended another officer, and later the Raksha Mantri appointed Air Marshal Rajvir Singh,…

The Commissioner of Income Tax-III, Pune challenged the assessment of Sinhgad Technical Education Society, a charitable educational institution, which was treated as an Association of Persons after a search under Section 132 revealed alleged capitation fees. The Assessing Officer issued a notice under Section 153C for …

The Madhya Pradesh State Road Transport Corporation (MPSRTC) introduced a Voluntary Retirement Scheme (VRS) on 1 July 2005, open for applications until 1 August 2005, with a clause stating that once an employee opted, the option could not be withdrawn. Several employees applied within the period but later sought to wit…

The case concerned a show‑cause notice issued under the Central Excises and Salt Act, 1944 for alleged short levy of excise duty by a sole proprietor who died in 1989. The legal heirs challenged the notice, arguing that the Act contains no provision to continue assessment against a dead person’s estate. The Supreme Cou…

The Union of India challenged the validity of Notification Nos.102/87‑CE and 103/87‑CE which granted exemption from excise duty on iron and steel scrap from ship‑breaking only to importers who had paid customs duty at Rs.1,400 per Light Displacement Tonnage (LDT). The respondent, N.S. Rathnam & Sons, had paid a lower c…

The case involved the murder of Nand Karan, for which three appellants were convicted of conspiracy and murder based largely on confessional statements recorded while they were in police custody and the recovery of a scooter allegedly used in the crime. The appellants challenged the admissibility of those confessions u…

The Supreme Court examined whether the transmission assembly, an intermediate component produced during the manufacture of tractors by M/s. Escorts Ltd., attracted excise duty under the Central Excise and Salt Act. The Court held that transmission assemblies are distinct, commercially known products and therefore quali…

The Commissioner of Customs appealed against the CESTAT order that had allowed M/s Aryan Electronics to overturn the valuation of imported VCD lens parts. The importer had declared a transaction value of Rs.36 per piece, which the Commissioner rejected and, applying Rule 6 of the Customs Valuation Rules, 1988, fixed th…

Sankar Ghosh, a Sepoy of the Kolkata Armed Police, was arrested and charged under IPC sections 392, 395 and 412 and Arms Act sections 25 and 27 for alleged involvement in a dacoity. A departmental inquiry found him guilty and he was dismissed from service. The Sessions Court later acquitted him on the ground that the p…

Indian Hume Pipe Co. Ltd entered into a works contract with the Rajasthan Public Health and Engineering Department to supply and lay pre‑stressed cement concrete (PSC) pipes, valves and related materials, together with civil works. The company claimed exemption from sales tax under Section 7AA of the Rajasthan Sales Ta…

The appellant, Commissioner of Central Excise, challenged the classification of the product "Close‑Up Whitening" by the respondent, Global Health Care Products, which the respondent had placed under sub‑heading 3306.90 of the Central Excise Tariff as a dental cleaner. The Revenue argued that the product was a toothpast…

VLS Finance Ltd. and others challenged the Commissioner of Income Tax’s block assessment for the period up to 22 June 1998, arguing that the two‑year limitation under s.158BE(1) of the Income Tax Act had expired. The assessment was delayed because the assessing officer ordered a special audit under s.142(2A), which the…

M/s GMR Energy Ltd. imported hot‑section turbine parts under a Long‑Term Assured Parts Supply Agreement (LTAPSA) with GE USA, re‑exporting the used parts and paying customs duty on the invoice value. The Customs Commissioner, relying on Rules 4 and 9 of the Customs Valuation Rules, added one‑third of the invoice value,…

The appellants, both small‑scale industrial units, manufactured their own branded medicines and also performed job‑work for third parties, producing goods bearing the third parties' brand names. While they paid excise duty on the third‑party branded goods, they also claimed MODVAT/CENVAT credit on the inputs used. The …

Cargill India Pvt Ltd exported soyabean meal and filed free shipping bills without claiming duty drawback. It later applied to convert those bills into drawback shipping bills under Rule 12(1)(a) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, invoking Circular No 04/2004 which the Commissio…

M/s. Meridian Industries Ltd., a 100% Export Oriented Undertaking, manufactured cotton yarn using indigenous cotton and imported wax for coating. It claimed concessional excise duty under Notification No.8/97‑CE, which is available only to products made wholly from indigenous raw material. The central issue was whether…

The case concerned the validity of several amendments to the Export-Import (EXIM) Policy 2002-2007 made by Notification No. 28 (Jan 28, 2004) and subsequent public notices and notifications (Jan 28 2004 Public Notice, Apr 21 & 23 2004 Notifications). Exporters alleged that these changes were retrospective, ultra vires,…

Star Sports India Pvt. Ltd. (appellant) was required under the Sports Broadcasting Signals (Mandatory Sharing with Prasar Bharati) Act, 2007 to share live broadcast signals of sporting events with Prasar Bharati. The shared "world feed" contained sponsor logos (on‑screen credits) embedded by the event organiser (ICC). …

The petitioners Shabnam and Salim, convicted of multiple murders and sentenced to death, challenged the issuance of death warrants by the Sessions Judge merely six days after the Supreme Court dismissed their appeals. The Court held that the warrants were issued in haste without allowing the convicts to exhaust their s…

The appellants were named in FIR No. 53 of 2000 for offences under the IPC and the SC/ST Act but were not arraigned as accused. After the trial commenced, the complainant applied under Section 319 of the Code of Criminal Procedure to summon the appellants as additional accused. The trial court, relying solely on the co…

Harijan Bhalateja, the husband of pregnant Jivibai, was accused of murdering her by strangulation on 20 February 1985 and then hastily burying the body without informing her relatives. The body was exhumed and a post‑mortem revealed a half‑round neck injury, fracture of the hyoid bone and a protruding tongue, all indic…

The appellant, a small‑scale rubber products manufacturer, produced goods under its own "VIR" brand and also manufactured parts for automobile companies, marking those parts with the buyers' brand identifiers (e.g., "HM", "PAL"). It claimed exemption from excise duty under Notification No. 1/93, which requires that the…

In Civil Appeal No. 3867 of 2014, the Supreme Court noted an error in its earlier judgment dated 14 March 2014 where a sentence confirmed the trial court's decision on Issue No. III. The Court held that this sentence was erroneous and should be removed. No substantive legal reasoning was provided beyond the observation…

The New Okhla Industrial Development Authority acquired land of several owners in 1990‑1992 using the urgency provision of Section 17 of the Land Acquisition Act, 1894. The owners challenged the acquisition in the High Court, which dismissed their writ petitions, and the Supreme Court upheld the acquisition while allow…

The plaintiffs, Dubai nationals and shareholders of a Dubai‑incorporated company (Defendant No.2), filed a derivative suit in the Madras High Court seeking a declaration that Defendant No.2 held the beneficial interest in 6.16% of the shares of an Indian company (Defendant No.1) that were registered in the names of oth…

Jamshed Ansari challenged the constitutional validity of Rules 3 and 3A of the Allahabad High Court Rules, 1952, which require an advocate not on the High Court roll to file an appointment with a local advocate before appearing. He contended that the rules violated Article 19(1)(g) of the Constitution and were ultra vi…

L.C. Hanumanthappa filed a suit for permanent injunction against H.B. Shivakumar on 9 March 1990. The defendant’s written statement dated 16 May 1990 denied the plaintiff’s title to the suit property, thereby putting the plaintiff on notice that a right to sue for declaration of title had arisen. On 1 April 2002 the pl…

The Karnataka Cooperative Milk Producers Federation (respondent) had been using the mark ‘NANDINI’ for milk and milk products since 1985, while the restaurant chain M/s. Nandhini Deluxe (appellant) began using the mark ‘NANDHINI’ for its restaurants in 1989 and later applied for registration of the mark for various foo…

The State (CBI) filed a charge‑sheet against fourteen accused, including the respondent, under the Prevention of Corruption Act, 1988 and several provisions of the Indian Penal Code. The Special Court initially deferred taking cognizance of the respondent, directing the investigating officer to obtain a sanction order …

The respondents sought to import a stuffed leopard trophy, a species listed in Appendix I of CITES and Schedule I of the Wildlife (Protection) Act, 1972. They obtained a conditional licence from the DGFT and clearance from the Chief Wildlife Warden, both of which were expressly subject to CITES approval. CITES issued a…

The appellant Jitendra Kalla was convicted in two FIRs for murder and related offences, receiving rigorous life imprisonment in each case with a 30‑year cap on remission for the first and a consecutive life term for the second. The High Court, despite a statement that the appellant would not challenge the conviction, e…

The Supreme Court examined challenges to the Supreme Court Lawyers’ Chambers (Allotment and Occupancy) Rules, specifically the block period for meeting eligibility criteria, the requirement that applicants be members of the Supreme Court Bar Association (SCBA), and the residence requirement of being in Delhi/New Delhi.…

The case concerned the validity of the Demobilized Armed Forces Personnel (Reservation of Vacancies in the Himachal Pradesh State Non‑Technical Services) Rules, 1972, which granted a 15% reservation for ex‑servicemen and allowed counting of their military service for seniority and pay. The petitioners, former army pers…

The appellant, Samir Sahay, was charged under Section 420 IPC for allegedly cheating a depositor after his father, Major P.C. Sahay (Retd.), gave false assurances that money deposited in Aneja Consultancy would be safe. The FIR alleged that the father, not the son, made the fraudulent promise, and the son was only said…

Indoramasynthetics (I) Ltd manufactured polyester fibre and sold it to two classes of domestic buyers: those holding advance licences (who surrendered them) and ordinary buyers. By surrendering their licences, the buyers enabled the assessee to obtain an advance licence for intermediate supply, allowing duty‑free impor…

M/s Purolator India Ltd, a manufacturer of excisable filter elements, claimed deductions for cash discount, volume discount and sales tax while filing excise returns. The Commissioner of Central Excise rejected the cash‑discount deduction and affirmed duty on other items, leading to an appeal. The Supreme Court examine…

The Agricultural Income Tax Officer appealed against a Calcutta High Court order that granted a refund of rural employment cess and education cess paid by tea estate owners, together with 12% interest, for periods before the West Bengal Taxation Laws (Second Amendment) Act, 1989. The Supreme Court examined whether the …

Four ad‑hoc Fast Track Court District Judges applied for regularisation under the Andhra Pradesh Judicial Service Rules, 2007. They passed the written examination with the required minimum marks but failed to obtain the requisite marks in the viva voce and the combined (written + viva) aggregate as prescribed in the Su…

The Special Land Acquisition Officer, KIADB, sought to acquire land under the Karnataka Industrial Areas Development Act, 1966 (KIAD Act) and issued preliminary and final notifications in 2000 and 2005. The respondents challenged the acquisition, arguing that no award under Section 11-A of the 1894 Land Acquisition Act…

The State of Bihar appealed against the High Court’s order granting bail to Rajballav Prasad, an under‑trial accused charged with multiple serious offences under the IPC, POCSO Act and Immoral Traffic Act. The accused had initially evaded arrest, later surrendered, and his bail application was rejected by the trial cou…

Nestle India Ltd, a 100% export‑oriented undertaking (EOU), manufactured instant tea wholly from indigenous raw materials and cleared it to two sister units under Notification 8/97‑CE and Notification 23/2003‑CE. The Commissioner issued a show‑cause notice asserting that, because the tea was captively consumed and not …

The Supreme Court examined a batch of appeals filed by M/s Shree Bhagwati Steel Rolling Mills and other assessees against the Commissioner of Central Excise. The core issues were whether Rules 96ZO, 96ZP and 96ZQ of the Central Excise Rules could levy interest and a mandatory penalty equal to the duty amount when Secti…

The Nehru Gram Bharati Deemed University admitted students to a two‑year Basic Teachers Certificate (BTC) course for the 2008‑09 and 2009‑10 sessions after being declared a deemed university in 2008. Although it had earlier obtained permission from the National Council for Teacher Education (NCTE) in 2005, it failed to…

In Civil Appeal No. 9043 of 2014, the Supreme Court was informed by senior counsel Pallav Shishodia that a factual mistake existed in paragraph 44 of its judgment dated 22 September 2014, where the name "Jasveer Singh" was incorrectly stated. The Court exercised its inherent power to correct such errors and amended the…

The appellant, a Hindu Undivided Family co‑owner of a 30,663 sq. m. plot in Bangalore, entered into a development agreement for constructing residential flats and claimed that the land remained exempt from wealth tax while the building was under construction. The Revenue argued that under Explanation 1(b) to Section 2(…

The appellant, Kavita Chandrakant Lakhani, filed an FIR alleging that her former boyfriend, Respondent No.2, forcibly took her to his house, beat her and later molested her. The charge sheet included offences under Sections 363, 342, 324, 354, 323, 506(ii) and 366 of the Indian Penal Code. Respondent No.2 was discharge…

Formula One World Championship Ltd (FOWC), a UK company, entered into a Race Promotion Contract with Jaypee Sports International Ltd to host the Formula One Grand Prix in India for US$40 million. The dispute centered on whether FOWC had a Permanent Establishment (PE) in India under Article 5 of the India‑UK Double Taxa…

Mangalam Organics Ltd. challenged the Central Government’s decision not to issue a notification under Section 11C of the Central Excise Act, 1944, which would have exempted it from excise duty on rosins and turpentine manufactured using the Bhatti process. The appellant claimed that a general practice of non‑levy exist…

The case concerned railway casual labourers who, after years of service, were granted temporary status and later regularised. They claimed that the entire period of service after obtaining temporary status should count 100% for pensionary benefits, whereas the Union of India argued that only 50% of such service should …

The case concerned the constitutional validity of the retrospective amendment to Section 143(1A) of the Income Tax Act, 1961, which imposes a 20% additional tax when adjustments increase declared income or reduce loss. The appellant‑Commissioner had levied additional tax on M/s. Sati Oil Udyog Ltd. for assessment years…

Fortis Hospital Ltd., the successor of Wockhardt Hospital & Heart Institute, imported medical equipment under a duty exemption notification but later breached the post‑import conditions. The Customs Department issued a show‑cause notice under Section 124 of the Customs Act, confiscated the equipment and offered redempt…

The case concerned the promotion of Debajit Das (respondent No.1) in the Assam Public Works Department. He was appointed Assistant Engineer in 1996, promoted to Assistant Executive Engineer in 2002, and then to an ex‑cadre Executive Engineer in April 2005, followed by regular encadrement as Executive Engineer in July 2…

The Transmission Corporation of Andhra Pradesh Ltd. (appellant) awarded contracts to Equipment Conductors and Cables Ltd. (respondent) which led to arbitration where claims on invoices 1‑57 were held time‑barred and no award was made. The respondent unsuccessfully sought execution of those amounts, then issued a Sectio…

The petitioners, three infants represented by their fathers, sought a ban on firecrackers and related explosives in Delhi/NCR, alleging severe health hazards from air pollution, especially during Diwali. The Court examined the constitutional balance between the right to health (Art.21) and the commercial (Art.19(1)(g))…

The Supreme Court examined whether a final anti‑dumping duty could be levied for the period between the expiry of a provisional duty and the issuance of a final duty notification. The Court held that Rule 20(2)(a) of the Anti‑Dumping Rules must be read in harmony with Rules 13 and 21 and with WTO Agreement Article 10.2…

The Supreme Court examined a public interest litigation filed by Mazdoor Kisan Shakti Sangathan challenging the repeated issuance of Section 144 orders that effectively banned all public meetings, dharnas and peaceful protests in Central Delhi, and the National Green Tribunal's order banning demonstrations at Jantar Ma…

Three ad‑hoc Additional Deputy Commissioners (Additional Sessions Judges) appointed to Fast Track Courts in Arunachal Pradesh sought regularisation under the proviso to Rule 7 of the Arunachal Pradesh Judicial Service Rules, 2006. The High Court had directed the State to commence a consultation process for their absorp…

M/S K.R.C.D. (I) Pvt. Ltd. manufactured duplicate CDs on a job‑work basis using master tapes supplied by a distributor who owned the copyright. The distributor paid a lump‑sum royalty to the music producer and then sold the duplicated CDs to the market. The Revenue argued that the royalty value embedded in the master t…

Nirlon Ltd., a manufacturer of tyre cord yarn and fabric, filed price declarations under Section 4(2) of the Central Excise Act, 1944 using Rule 6(b)(i) of the Valuation Rules, treating goods removed for captive consumption the same as those sold at the factory gate. The Excise Commissioner, relying on a cost accountan…

The appellant, Commissioner of Customs and Central Excise, challenged the CESTAT order that allowed Roofit Industries Ltd. to deduct freight, insurance and unloading charges from the assessable value of its pipe products. The revenue argued that the sale of goods occurred at the buyer's premises, making those charges p…

M.P. Steel Corporation imported a vessel and disputed the customs duty assessed on its light displacement tonnage. After paying duty, the corporation appealed the Collector's order before the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT), which allowed the appeal, but the Supreme Court later set aside C…

The father of the parties, a self‑acquired owner of a house and a shop, decided to divide his property on 25‑Oct‑1992 but died on 10‑Sep‑1993. The surviving brothers recorded a memorandum of settlement on 9‑Sep‑1994, signed by their mother and sisters, allocating the entire property between them. The plaintiff sued for…

Satyendra Kumar Mehra was convicted under several IPC offences and sentenced to five years rigorous imprisonment with a fine of Rs.25,000 in each of four counts. He appealed the conviction and also sought suspension of his sentence. The High Court suspended the sentence, released him on bail, but directed that he depos…

Taparia Tools Ltd issued non‑convertible debentures offering investors a choice of either periodic interest or a one‑time upfront interest of Rs.55 per debenture. The company paid the upfront interest in the years 1995‑96 and 1996‑97 and, following mercantile accounting, recorded it as deferred revenue expenditure to b…

Sunil Samdaria challenged the appointment of two retired district judges as Additional Judges of the Rajasthan High Court, arguing that the appointments violated Article 224 because they were for less than two years and that the retirees were ineligible under Article 217(2)(a) as they were not holding a judicial office…

Indiabulls Housing Finance Ltd (appellant) sought to enforce loan recovery against Deccan Chronicle Holdings Ltd and others under the SARFAESI Act after the original lender, Indiabulls Financial Services Ltd (IBFSL), merged into Indiabulls Housing Finance. The High Court held that SARFAESI could not be invoked because …

The National Highway Authority of India (NHAI) awarded road construction contracts that contained a price‑adjustment clause (Clause 70.3) requiring calculation of adjustments for components such as bitumen, cement and steel. The clause stipulated percentages (x, y, z) to be the "actual percentage of cost" of these mate…

The appellant, Upendra Singh, was appointed as a Grade III non‑teaching staff member in a private college in 1978. After the college was taken over by the State Government and became a constituent college of Bihar University, he was absorbed but never received regular salary. He claimed entitlement to regularisation ba…

The National Highway Authority of India awarded a BOT concession to a concessionaire, which in turn engaged an EPC contractor who contracted with the respondent to execute highway works. The respondent sub‑contracted the work to the appellant. A dispute arose and the appellant sought arbitration, alleging that the arbi…

Pankaj Jain, accused in a CBI case involving serious offences under the IPC and the Prevention of Corruption Act, was issued a non‑bailable warrant and proceedings under sections 82 and 83 of the CrPC. He voluntarily appeared before the Special Judge, CBI, and sought release on a bond under section 88 of the Code of Cr…

M/s Shanti Conductors entered supply contracts with Assam State Electricity Board before the Interest on Delayed Payment to Small Scale Ancillary Industrial Undertakings Act, 1993 came into force, but the supplies were completed after the Act's commencement. The Supreme Court held that the Act applies to any supply mad…

The appellant, a government medical officer, was charged under Section 376(2)(b) IPC, Section 420 IPC read with Section 34, and Section 3(1)(x) of the SC/ST Act after a widow nurse alleged that he had a consensual relationship and failed to marry her. The appellant sought quashing of the FIR and charge sheet under Sect…

Gujarat State Fertilizers & Chemicals Ltd (GSFC) and Gujarat Alkalies & Chemical Ltd (GACL), both public sector undertakings, receive hydrocyanic acid (HCN) from Reliance Industries Ltd through a common pipeline and share the raw material in a 60:40 ratio. To handle the HCN, handling and incineration facilities were in…

The Supreme Court examined whether a licensed surveyor appointed under Section 18A of the Karnataka Land Revenue Act, 1964 qualifies as a "public servant" under Section 2(c) of the Prevention of Corruption Act, 1988. The respondent, C.N. Manjunath, performed statutory duties of preparing survey sketches, a function pre…

The case involves the death of Roshni, who suffered 100% burns and gave a dying declaration to a Judicial Magistrate in hospital after a doctor certified her fitness to speak. The trial court acquitted the four accused, rejecting the dying declaration and relying on the victim's brother's testimony that the accused wer…

M/s. M.K. Agro Tech Pvt. Ltd. (the assessee) purchased sunflower oil cake, paid input VAT, extracted oil (taxable) and sold the de‑oiled cake (exempt under Section 5). The State of Karnataka argued that only a partial rebate of input tax was permissible under Section 17 of the Karnataka Value Added Tax Act read with Ru…

The State of Gujarat appealed against Reliance Industries Ltd., a manufacturer of polymers and chemicals, challenging the reduction of input tax credit under the Gujarat Value Added Tax Act, 2003. Reliance purchased fuels (furnace oil, natural gas, light diesel oil) as raw materials, paid VAT, and claimed credit. Secti…

Shantanu Sitaram (also known as Anil Divekar) was convicted along with two co‑accused for the murder of his wife Supriya, whose body was found in a car with ligature marks. The prosecution proved that gold ornaments worn by the victim were recovered from a neighbour of Shantanu and that a rope, stick and knife used in …

The Union of India and Reliance Industries Ltd. entered into Production Sharing Contracts for the Tapti and Panna Mukta fields that contained an arbitration clause stipulating that disputes be resolved under UNCITRAL rules, with the seat in London and the arbitration agreement governed by English law. A dispute arose, …

The Commissioner of Central Excise appealed against the Gujarat Maritime Board (GMB) claiming that wharfage charges collected from its licensee, Ultratech Cement Ltd (UCL), were liable to service tax as "port services" under the Finance Act, 1994. The dispute centered on a licence agreement under the Gujarat Maritime B…

The Nagpur Improvement Trust (NIT) had framed an improvement scheme in 1964 that provided for a 15‑metre internal road. After the Maharashtra Regional Town Planning Act (MRTP Act) came into force, the final Development Plans (DP) prepared under the MRTP Act in 1976, 1989 and 2001 omitted any such road. The NIT issued d…

The New Delhi Municipal Council (NDMC) enacted the 2009 Determination of Annual Rent Bye‑laws, introducing a Unit Area Method (UAM) for fixing rateable value, replacing the earlier method based on annual rent under Section 63 of the NDMC Act, 1994. A batch of writ petitions filed by property owners challenged the const…

The Supreme Court upheld the convictions of Harpal Singh @ Chhota and co‑accused for kidnapping, abduction for ransom and conspiracy under IPC §§ 364A, 395, 412, 471, 1208 and Arms Act § 25. The Court found the victim’s testimony – recorded under §§ 161 and 164 Cr.P.C. and reiterated at trial – to be truthful and suffi…

The appellant, the legal representative of the late S.N. Wadiyar, challenged the valuation of vacant land appurtenant to Bangalore Palace for wealth tax purposes. The Wealth Tax Officer had valued the land at market rates, ignoring the restrictions imposed by the Urban Land (Ceiling and Regulation) Act, 1962, which lim…

The appellants, manufacturers of edible oils, challenged two Central Government notifications that prohibited the import of crude palm oil through Kerala ports, arguing that the notifications were ultra vires the Foreign Trade (Development and Regulation) Act, 1992 and violated Article 14 by arbitrarily discriminating …

M/s. Gira Enterprises imported cyanuric chloride from China, declaring a value of US$5,001 per metric ton. The Customs Commissioner, relying on a computer printout that allegedly showed other imports of the same chemical at US$1,950 per metric ton, reassessed the value to US$1,860 per metric ton under Rule 5 of the Cus…

The plaintiff obtained an ex‑parte decree for specific performance of a 1995 agreement. The defendant filed an application under Order IX Rule 13 CPC to set aside the decree, but it was dismissed in default and the defendant died shortly thereafter. The legal heirs filed a restoration application under Order IX Rule 9 …

M/s H.C.L. Limited imported a Risograph machine and the Customs classified it under heading 84.72 (duplicating machines) attracting 65% duty. The importer contended that the machine is a printing device, specifically a screen‑printing machine, and should fall under heading 84.43, which attracts a lower 25% duty per Not…

Coastal Paper Ltd., a paper manufacturer using waste gunny bags and jute waste, claimed a concessional excise duty rate under Notification No. 22/94‑CE, which excludes paper whose pulp contains bamboo, hard wood, soft wood, reeds or "rags". The Revenue argued that the waste bags constitute "rags" and denied the exempti…

The appellants were convicted for murder under Section 302 read with Section 149 of the IPC for attacking the complainant's family with weapons, injuring them and preventing medical treatment, which led to the death of the complainant's brother. The FIR listed only five names but expressly mentioned that seven other pe…

The partnership firm KwalitY Steel Suppliers Complex, consisting of a mother and son, was dissolved after the mother’s death, but the son continued the business. In its return, the firm valued closing stock at cost price, a method accepted by the Assessing Officer. The Commissioner of Income Tax, invoking Section 263 o…

The Board of Trustees for the Port of Kolkata (Port Trust) sought to evict Shalimar Tar Products Ltd., whose lease had expired, and after taking possession of the land, the Estate Officer issued a notice under Section 6 of the Public Premises (Eviction of Unauthorised Occupants) Act, 1971 to dispose of containers left …

The petitioners, retired commissioned officers who left service before 1 January 1996, claimed entitlement to a higher pay scale (Lt Colonel or equivalent) under the Government Order dated 21 November 1997, which implemented the Fifth Pay Commission. The Armed Forces Tribunal had given conflicting rulings, some allowin…

Advanta India Ltd filed a complaint against advocate B.N. Shivanna alleging cheating, fraud and fabrication of documents, leading the Karnataka State Bar Council’s Disciplinary Committee to debar him for life. The Bar Council of India (BCI) on appeal reduced the punishment to 18 months, but Shivanna’s review petition u…

The Union of India challenged the constitutional validity of Section 115‑0 of the Income Tax Act, 1961, which imposes an additional 10% tax on dividends declared by domestic companies. Tea companies argued that because up to 60% of their income is agricultural, the dividend is agricultural income and therefore only the…

The dispute arose when an arbitrator, appointed with the parties' consent, terminated the arbitration under Section 25(a) of the Arbitration and Conciliation Act, 1996 because the claimant failed to file a statement of claim within the time prescribed under Section 23(1). The claimant later filed an application seeking…

M/s. Classic Binding Industries set up a manufacturing unit in Himachal Pradesh and claimed a 100% deduction under Section 80‑IC of the Income Tax Act for the first five assessment years (2006‑07 to 2010‑11). After completing those years, it claimed another 100% deduction for subsequent years, invoking "substantial exp…

The Supreme Court examined whether service tax could be levied on indivisible works contracts entered into after the Finance Act, 1994 but before the 2007 amendment that expressly made such contracts taxable. It held that the 1994 Act neither charged nor provided machinery to assess service tax on composite works contr…

The State of Uttar Pradesh prosecuted Ram Kumar and others for the murder of informant Mohan Lal, his wife, and three children by firearms and arson, alleging a common intention to kill. The trial court convicted all accused and imposed the death penalty. The Allahabad High Court acquitted them, holding that the lanter…

The father of 19‑year‑old Thushara filed a habeas‑corpus petition alleging that his daughter was being held in illegal custody by her husband, Nandakumar, who was allegedly under the marriageable age of 21 at the time of their ceremony. The Kerala High Court held that the marriage was not legally valid because the groo…

The appellants, ten candidates who qualified NEET, could not submit online applications for MBBS admission before the 9 September 2016 deadline due to a website glitch, but they possessed demand drafts dated before the cutoff. The college, following an order of the Admission Supervisory Committee (ASC) dated 22 Septemb…

M/s. Aarham Softronics and other assessees set up new manufacturing units in Himachal Pradesh and claimed a 100% deduction of profits under Section 80‑IC of the Income Tax Act for the first five assessment years, followed by a 25% deduction for the next five years. After the initial five‑year period they carried out su…

Dnyaneshwar Suresh Borkar was convicted of murdering a minor child, kidnapping, and related offences under Sections 302, 364 and 201 read with 34 of the IPC and was sentenced to death by the Sessions Court, a sentence later confirmed by the High Court. He appealed to the Supreme Court seeking commutation, arguing that …

The operational creditor, Mis. Surendra Trading Co., filed an application under Section 9 of the Insolvency and Bankruptcy Code, 2016, against the corporate debtor, Mis. Juggilal Kamlapat Jute Mills Co. Ltd. The adjudicating authority identified procedural defects and gave the creditor seven days to cure them. The cred…

The Supreme Court dealt with contempt petitions filed by SEBI against Sahara India Real Estate Corp. Ltd. and its promoters for failing to refund investors the amount collected through illegal Optional Fully Convertible Debentures (OFCDs). The Court noted repeated non‑compliance with its earlier orders directing the de…

Aidek Tourism Services Pvt. Ltd., a tourism operator that runs taxis, imported Honda Accord saloon cars and claimed a 10% refund of Countervailing Duty (CVD) under Notification No. 64/93‑CE, which provides an additional exemption for saloon cars used solely as taxis. The Revenue argued that the exemption was available …

M/s Stangen Immuno Diagnostics, a small‑scale industrial unit, used the brand name “Stangen” on its diagnostic products and claimed exemption under Notification No. 175/86‑CE of the Central Excise Act. The Excise Department issued a show‑cause notice alleging that the brand and logo belonged to Dr. Reddy’s Laboratories…

The assessees, construction service providers, paid service tax under Notification 15/2004‑ST, which levies tax at 33% of the gross amount charged for construction services. In several projects the service recipients supplied certain materials (e.g., steel, cement) free of charge. The Revenue argued that the value of t…

The State Bank of Patiala discounted bills of exchange and, when the drawee defaulted, levied a daily overdue charge as compensation. The revenue argued that this charge constituted "interest" under Section 2(7) of the Interest Tax Act, 1974 and was therefore taxable, while the bank contended it was merely compensation…

The partners of the dissolved partnership firm Mis. Mangalore Ganesh Beedi Works sold the firm's assets as a going concern to an Association of Persons (AOP-3) after winding‑up proceedings. The Assessing Officer treated the partners' share of the sale proceeds as capital gains in their individual hands, while the busin…

Lanco Anpara Power Ltd was constructing a thermal power plant and had obtained registration under the Factories Act. The State authorities issued show‑cause notices under the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 (BOCW Act) and the Buildings and Other Con…

The case concerned the validity of a policy issued by the State of Rajasthan on 23 March 2011 that relaxed the minimum passing marks in the Teacher Eligibility Test (TET) for candidates belonging to reserved categories. General‑category candidates challenged the policy, arguing that the relaxation violated the 60% pass…

The landlords filed a civil suit for eviction of tenants occupying a shop in a rural area of Haryana, which at the time of filing was not covered by the Haryana Urban (Control of Rent and Eviction) Act, 1973. While the suit was pending, a municipal notification brought the area within the urban sweep, thereby subjectin…

The petitioners, Urmila Badshah Goose and her daughter Shivanjali, filed an application under Section 125 of the CrPC seeking maintenance, claiming that Urmila was the wife of the petitioner Badshah and that Shivanjali was their illegitimate child. Badshah contended that he was already lawfully married to another woman…

Gothamchand Jain filed a suit for specific performance of a contract in Pondicherry in 1991. The trial court held that Article 2262 of the French Code Civil, which provides a thirty‑year limitation, applied and the suit was not time‑barred. The High Court reversed, finding that the Indian Limitation Act, 1963, Section …

The Rajasthan Police Subordinate Service Rules, 1989 provided for reservation of SC/ST/BC posts. Advertisements for Constable and Sub‑Inspector were issued in October 2010. While the selection process was underway, the State issued a circular on 11 May 2011 allowing any reserved‑category candidate, even if he/she had t…

Mahabir Industries, a polythene manufacturer in Himachal Pradesh, claimed tax deductions under Section 80‑IA for two years, then under Section 80‑IB for five years, and after a substantial expansion in AY 2006‑07, under Section 80‑IC. The Assessing Officer allowed the 100% deduction for AY 2006‑07 and 2007‑08 but denie…

The appellant, a partnership firm engaged in coal and sand transportation, was penalised by the Competition Commission of India (CCI) for alleged collusion in tenders. The firm appealed the CCI order under Section 53B of the Competition Act, 2002 and sought a stay of the penalty, which the Appellate Tribunal granted co…

Lt. Col. Vijaynath Jha, a commissioned officer of the Indian Army, was seconded to the Directorate General of Quality Assurance (DGQA) for two years. After the tenure he applied for permanent secondment, but the Quality Assurance Selection Board (QASB) found him unfit and the Ministry of Defence rejected his complaint.…

Seema Singh, the mother of Sara Singh, filed a criminal complaint alleging that her son‑in‑law (respondent No.2) murdered his wife and staged the incident as a road accident. The case was transferred to the CBI, which produced expert reports from CRRI, AIIMS, CFSL and IIT. The High Court of Allahabad granted bail to th…

Commander Ravindra V. Desai was convicted by a court‑martial of making obscene telephone calls to the wives of three naval officers, resulting in dismissal from service and forfeiture of 24 months' seniority. The Armed Forces Tribunal (AFT) upheld the conviction on seven charges but substituted the dismissal with loss …

The appellant, Surajsinh alias Sonu Surajsinh, was convicted for kidnapping a seven‑year‑old boy from Ahmedabad and demanding a ransom of Rs 10 lakh, leading to the child's recovery in Dausa, Rajasthan. The trial court found the child’s testimony reliable and corroborated by police officers, other witnesses and call‑de…

The case concerned a petition filed by Kunapareddy @ Nookala Shanka Balaji (the wife) under the Domestic Violence Act, 2005 seeking protection, maintenance and other reliefs. After the petition was transferred to another magistrate, the wife sought to amend the prayer clause to increase maintenance, claim return of dow…

Mis. Satnam Overseas Ltd. packaged a mixture of raw rice, dehydrated vegetables and spices, calling it "Rice and Spice", and the Central Excise authorities classified it under heading 2108 of the Central Excise Tariff Act, 1985, levying excise duty. The company contended that the process of mixing, heating and nitrogen…

Maharashtra State Electricity Distribution Co. Ltd. (MSEB) awarded a contract to Datar Switchgear Ltd. (DSL) for installing Low Tension Load Management Systems. MSEB repeatedly failed to provide the list of locations (DTC lists) required for installation and also delayed renewal of the Letter of Credit. DSL terminated …

The Punjab State Electricity Board (PSEB) appealed a High Court order that quashed a charge sheet served on a retired employee, Atma Singh Grewal, on the ground that the departmental proceeding was barred by the Punjab Civil Service Rules. The Division Bench of the High Court dismissed the appeal as frivolous and order…

The petitioners, private medical colleges, sought a direction that admissions for the 2016-17 academic session in both undergraduate and postgraduate courses be made solely on the basis of the Common Entrance Test conducted by the APDMC, and requested an extension of the examination deadline to 31 March 2016. The Court…

The Supreme Court examined the validity of a retrospective amendment and accompanying explanation added to Section 26(4) of the Karnataka Agricultural Income Tax Act, 1957, which allowed dissolved firms to be deemed assessable for agricultural income received after dissolution but relating to pre‑dissolution transactio…

Vikram Cement and two other units of Grasim Industries, which paid entry tax on coal, gypsum and bauxite under the Madhya Pradesh Entry Tax Act, 1976, challenged a State notification dated 4 May 1999 that reduced the tax rate to 1% for the period 1.5.1997‑30.9.1997 but attached an Explanation that any tax already paid …

The Supreme Court considered a custody dispute between Jitender Arora (father) and Sukriti Arora (mother) over their 15‑year‑old daughter, Vaishali. Both parents had obtained ex‑parte divorce decrees in the UK and India, and the mother filed a habeas corpus petition seeking custody. The High Court had ordered temporary…

The Supreme Court examined challenges to the Maharashtra Prohibition of Obscene Dance Act, 2016 and its Rules, which regulate dance performances in hotels, restaurants and bar rooms. Petitioners argued that provisions defining "obscene dance", licensing restrictions, punitive measures for tips, and various licensing co…

The Central Excise Department appealed a CESTAT order that allowed M/s. Vasavadatta Cements Ltd. to claim CENVAT credit for transportation tax paid on moving finished goods from the place of removal to depots or buyers. The dispute centered on the interpretation of "input service" under Rule 2(1) of the CENVAT Credit R…

The Supreme Court, hearing a series of petitions filed by environmental activist M.C. Mehta, examined the persistent high levels of air pollution in Delhi and the effectiveness of its earlier directions to divert non‑Delhi‑bound commercial traffic and levy an Environment Compensation Charge (ECC). The Court found that …

The appeal arose from a dispute where the parties, after settling most issues in a suit, referred two remaining differences to arbitration before a retired Supreme Court judge. The arbitrator resigned, and the respondent sought a substitute arbitrator. The High Court appointed a retired judge as a substitute under Sect…

M/s Shasun Chemicals and Drugs Ltd., a pharmaceutical manufacturer, raised funds through a public issue of shares to finance expansion and R&D. It claimed amortisation of the share‑issue expenses under Section 35D (formerly Section 350) of the Income Tax Act, 1961, for ten years at one‑tenth each, and also claimed dedu…

MIS Misra & Co. was awarded Rs.5,78,873 by an arbitrator in 1988 for a construction contract with Damodar Valley Corporation (DVC). The Civil Court made the award a decree on 16 March 1991, but DVC neither paid nor appealed, and due to repeated objections the formal decree was only prepared on 21 February 2003. Misra f…

The appellants were convicted for the murder of a driver, John Bosco, and his companion Madhan, based largely on circumstantial evidence, including the testimony of a taxi driver who claimed to have last seen the accused with the victims, a retracted confession by one accused, and the recovery of a mobile phone and cam…

WIPRO Ltd., an importer of computer components, challenged the customs valuation rule that mandates adding 1% of the FOB value of goods as loading, unloading and handling charges even when the actual charges are known and ascertainable. The issue was whether the proviso (ii) to sub‑rule (2) of Rule 9(2) of the Customs …

The second respondent lodged a complaint under Section 498A IPC and Section 4 of the Dowry Prohibition Act against her husband and his parents. The accused filed an application under Section 205 of the Code of Criminal Procedure seeking exemption from personal appearance, citing the 1,750 km distance between their resi…

Bimal Gurung, president of the Gorkha Janmukti Morcha, filed a writ petition under Article 32 seeking the transfer of investigation of all FIRs (over 100 cases) lodged against him and other GJM members to an independent agency such as the CBI or NIA, alleging political bias and threat to life. The State of West Bengal …

The petitioner, Ganga Malik, filed a writ petition under Article 32 seeking a mandamus directing the State of West Bengal to protect her life, expedite the trial of the case in which her son, Sub‑Inspector Amitava Malik, was killed, and pay compensation for the loss. The petition alleged that the accused had fired on t…

The appellants, managers of private aided schools, challenged the Kerala government's decision to take over their schools under Section 15 of the Kerala Education Act, 1958, arguing that the schools had already been closed and that the provision conflicted with the Right to Fair Compensation and Transparency in Land Ac…

Ex‑Lt Col R.K. Rai, commissioned in 1982, developed primary hypertension that the Medical Board attributed to stresses of military service and was assessed at 30% disability. He took premature voluntary retirement in July 2003 and later applied to the Armed Forces Tribunal for a disability pension. The Tribunal rejecte…

The petition, filed by a visually disabled individual, sought comprehensive accessibility measures for roads, transport, public buildings, airports, railways, websites and other public facilities. The Court held that the right to accessibility for persons with disabilities is a constitutional right under Articles 19(1)…

The Supreme Court heard a public‑interest writ filed by Disabled Rights Group seeking enforcement of reservation, accessibility and teaching‑facility provisions for persons with disabilities in higher education. The petitioners argued that institutions were not complying with the 3% reservation under the 1995 Disabilit…

Bhushan Power & Steel Ltd. sought a mining lease for iron ore to feed its steel plant. The State of Odisha had earlier agreed, under an MoU, to recommend the petitioner's case to the Central Government, but the Supreme Court found that the State had complied by sending its recommendation. The petitioner argued that a 2…

The petitioners, originally engaged as daily‑wage workers in Madhya Pradesh, were classified as "permanent employees" under the Madhya Pradesh Industrial Employment (Standing Orders) Rules, 1963, and obtained court orders directing that their pay be fixed in the regular pay‑scale of the posts. The State Government, how…

The State of Himachal Pradesh appealed the acquittal of Sanjay Kumar, the paternal uncle of a nine‑year‑old girl, who was convicted by a trial court for raping the girl under IPC s.376(2)(j) and for criminal intimidation under s.506. The High Court set aside the conviction, relying on the three‑year delay in filing the…

TVS Motors Ltd., a manufacturer of two‑wheeled vehicles, sold its cars to dealers who performed pre‑delivery inspection (PDI) and free after‑sales service (ASS) at their own cost. The Central Excise Department sought to include the costs of PDI and ASS in the assessable value under Section 4 of the Central Excise Act, …

The Supreme Court examined a batch of appeals concerning the levy of transit fees on forest produce under the Indian Forest Act, 1927. It held that crushing stone boulders into grits, marble slabs, limestone, coal and related minerals does not change their character as forest produce, and that the Forest Act and its 19…

The Municipal Corporation of Delhi issued a notice under Section 126 of the Delhi Municipal Corporation Act, 1957 on 25 March 1998 proposing to increase the rateable value of Dharma Properties' premises w.e.f. 1 April 1997; the notice was dispatched on 27 March but received by the assessee only on 4 April 1998. The ass…

Seshasayee Paper & Boards Ltd. filed its 1991-92 return showing nil income, claiming set‑off of unabsorbed investment allowance but not of unabsorbed depreciation from earlier years. The assessing officer, relying on Section 32 of the Income Tax Act, allowed the unabsorbed depreciation first, arguing that it must be se…

The Supreme Court considered whether the amendment inserting clause (d) into Section 80IB(10) of the Income Tax Act, effective from 1 April 2005, which limits the built‑up area of shops and commercial establishments in housing projects, applies to projects that were approved before 31 March 2005 but completed after the…

M/S IVRCL Infrastructure & Projects Ltd. entered into a joint venture to import a hot‑mix plant for road construction and claimed exemption from customs duty under Notification No. 217 dated 1‑3‑2001. The plant was split between a German supplier (critical items) and an Indian supplier (containers, frames, etc.), and t…

The petitioners filed a writ petition under Article 32 alleging that the Central Information Commission (CIC) and several State Information Commissions (SICs) had large backlogs because vacancies of Information Commissioners were not filled promptly and the appointment process lacked transparency. The Court examined wh…

The appellants, manufacturers and dealers including M/s. Tata Motors Ltd., challenged tax assessments levied by the State of Jharkhand under Section 6 of the Bihar Motor Vehicles Taxation Act, 1994, which imposed tax on motor‑vehicle chassis while in the possession of the manufacturer or dealer before delivery. The key…

The Trust, a charitable public trust, acquired land and built a housing block (A‑1) of 1009.70 sq meters for weaker sections. Flat purchasers (original plaintiffs) sued for a conveyance of the land underlying the building, claiming entitlement to the entire plot. The trial court decreed that the Trust must convey only …

The Supreme Court examined a dispute where Power Grid Corporation of India Ltd sought to erect transmission towers on land leased to Century Textiles & Industries Ltd for limestone mining. Century argued that Power Grid lacked prior consent under the Works of Licencees Rules, 2006 and that the towers would render the m…

The appellant Shama was convicted for murder under Sections 302 and 34 of the IPC, based primarily on the dying declaration of the deceased, Naurang, recorded by Police Inspector Mam Chand after a medical certification of fitness. The appellant challenged the conviction, arguing that the declaration was improperly reco…

The dispute concerned the ownership of a house (Survey No. 251/2) in Anjuna, Goa, which the respondents claimed was a permanent grant to their father Vassudev Govekar. The appellants, relatives of the deceased owner, argued that the property actually belonged to their grandfather Jagannath Govekar and had erected a new…

The Supreme Court examined whether a magistrate must conduct an enquiry or direct an investigation under Section 202 of the Code of Criminal Procedure before issuing summons to accused persons residing outside the magistrate's territorial jurisdiction. The case arose from a criminal defamation complaint against the man…

Harsh Kumar Sharma, an IFS officer, faced criminal prosecution under the Prevention of Corruption Act for alleged irregularities in a golf‑course project in a forest area. While his promotion to Chief Conservator of Forests was considered by the Departmental Promotional Committee (DPC), the DPC kept his assessment in a…

The deceased Parvez Khan was killed in a motor accident while driving a truck that was owned by defendant No.1 (Santosh Dental Hospital) and insured by Oriental Insurance Co. Ltd. The claimant, the deceased's father, sought compensation under the Workmen's Compensation Act. The Workmen's Compensation Commissioner award…

The appellant, Kapoor Chand (deceased), had two trusts created for his minor children, Priti Life Trust and Anuj Family Trust. The trustees, who were also partners in a partnership firm, received the firm's profits, but the trust deeds stipulated that the income could not be distributed to the children until they attai…

The case concerned the classification of Ketoconazole (Nizral) Shampoo for central excise purposes. The assessee argued that the product, containing 2% ketoconazole and marketed for the treatment of dandruff, should be classified under CHS 3003.10 as a pharmaceutical product, attracting 16% duty, whereas the revenue co…

Joshi Technologies International Inc. entered into two Production Sharing Contracts (PSCs) with the Union of India in 1995 for oil fields, but the contracts omitted any clause providing for deductions under Section 42 of the Income Tax Act, 1961. The Income Tax Authorities initially allowed such deductions based on an …

The appellant, Mis. Dhrampal Satyapal Ltd., claimed exemption from excise duty under a 1999 notification for North‑Eastern industrial units, which was later withdrawn retrospectively by Section 154 of the Finance Act, 2003. The Department issued recovery orders without a prior show‑cause notice, which the appellant arg…

Tata Chemicals Ltd. imported low‑ash metallurgical coal and claimed exemption from basic customs duty under Notification No.35/90, which exempts coking coal with ash content below 12%. The customs inspector, without the presence of a company representative and contrary to Indian Standard IS 436, drew his own samples an…

The case involves multiple appeals arising from a Delhi High Court judgment concerning the division of powers between the Government of National Capital Territory of Delhi (GNCTD) and the Lieutenant Governor (LG) under Article 239AA of the Constitution. The Supreme Court Constitution Bench had earlier interpreted Artic…

The case arose from an FIR under IPC sections 363 and 366 and POCSO Act sections 3 and 4 alleging that a 14‑year‑old girl was abducted and sexually assaulted by Natuji Thakor. The victim’s later statements mentioned three other persons – Labhuji, Shashikant and Jituji – who were present in the vehicle used for the alle…

The appellants, partners in the firm G.D. & Sons, owned a cinema building (Alpana Cinema) that was assessed for wealth tax. The assessing officer referred the valuation to a Departmental Valuer under Section 16A of the Wealth Tax Act, 1957 and adopted the land‑and‑building (open‑market) method. The ITAT held that the i…

Karan Singh, a former conductor with Delhi Transport Corporation (DTC), opted for the corporation's Voluntary Retirement Scheme in 1993 after completing ten years of service, but was denied a pension. He challenged the denial before the Central Administrative Tribunal, which held that his service, including a training …

Narain Singh died intestate in 1952 leaving his wife Gurmej Kaur and three sons, including Pal Singh. Gurmej remarried later that year. Pal Singh died intestate in 1972 without issue, and his mother claimed inheritance of his estate. The question was whether Section 2 of the Hindu Widow's Re‑Marriage Act, 1856 barred a…

The appellants were appointed as Additional District and Sessions Judges (Fast Track Courts) on an ad‑hoc basis for a five‑year term, later extended, and were subsequently relieved. They filed writ petitions seeking pension, gratuity and leave encashment, which the Madras High Court dismissed on the ground that their a…

The State, represented by the CBI, appealed against a High Court order that struck down a tender of pardon granted by a Metropolitan Magistrate to five approvers in a corruption case triable by a Special Judge. The prosecution had filed a charge‑sheet before the Magistrate and obtained a pardon under Section 306 of the…

Kali Aerated Water Works, a small‑scale unit manufacturing aerated water under the brand "Kalimark", applied for exemption from excise duty under Notification 1/93‑CE (as amended). The Central Excise Department denied the exemption, contending that the brand name belonged to a third party, K.P.R. Shakthivel, and that t…

The appellant, Vaneet Mahajan, alleged that he, his brother and an employee were brutally attacked by 10‑12 persons armed with swords, baseball bats and other deadly weapons, allegedly at the behest of a cabinet minister. The attack caused grievous and simple injuries, leading to an FIR and charge‑sheet that included S…

The case involved a violent incident in which two persons were killed and an injured witness (PW.5) was assaulted; the trial court acquitted 19 accused, finding inconsistencies in eyewitness testimony and doubting medical evidence. The State appealed, and the High Court convicted the surviving accused, relying on the i…

T. Kocha, claiming membership of the Thandan community (a Scheduled Caste in Kerala), was appointed as a High School Assistant on 3 February 1989 under the SC reservation. Later a vigilance inquiry concluded she belonged to the Ezhava/Thiyya community and therefore was not a Scheduled Caste, leading to a show‑cause not…

Essar Steel Ltd. entered into a technical services agreement with Met Chem Canada Inc. to obtain consultancy for setting up a steel plant in India, and subsequently placed a purchase order for the plant and machinery. The Customs authority added the fee for the technical services (DM 78.95 million) to the customs value…