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396 judgments · newest first · showing 201–396
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 …
The State of Himachal Pradesh appealed against the Himachal High Court’s order that replaced the trial court’s imprisonment sentences for Nirmala Devi with a fine of Rs.30,000. The trial court had convicted her under IPC sections 307 (attempt to murder), 328 (causing hurt by poison) and 392 …
Surain Singh was convicted of murder (Sec. 302 IPC) for killing two men during a violent clash between rival factions in a court of the Executive Magistrate. The clash erupted when Singh, objecting to the presence of a rival, drew his kirpan and struck several persons, resulting in two deaths. He …
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 …
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 …
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 …
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, …
McDowell & Co Ltd acquired the sick company Hindustan Polymers Ltd (HPL) by amalgamation effective 1 April 1977. HPL’s banks waived interest on loans, which under Section 41(1) of the Income‑Tax Act would normally be taxable income. The assessee claimed the benefit of Section 72A, allowing it to set …
The Supreme Court examined a dispute arising from a 1968 joint and mutual will executed by a husband and wife, which earmarked their properties for charitable purposes and granted the surviving spouse absolute rights to deal with the property. The Court held that the suit was not barred by Section …
The Competition Commission of India (CCI) investigated complaints that the Eastern India Motion Picture Association (EIMPA) and the Coordination Committee of Artists and Technicians of West Bengal Film and Television Investors threatened television channels to stop telecasting a Bengali‑dubbed …
The appellant, a tenant since 1965, entered into an agreement on 01‑08‑1988 to pay Rs 1,00,000 as advance for the construction of an RCC shop, with rent fixed at Rs 2,400 per month, of which 50% was to be adjusted against the advance and the remaining Rs 1,200 payable in cash. He took possession of …
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 …
M/s. Voestalpine Schienen GmbH (petitioner) entered into a contract with Delhi Metro Rail Corporation Ltd. (DMRC) for supplying rails. Disputes arose over payments and liquidated damages, and the parties invoked an arbitration clause that required DMRC to prepare a panel of serving or retired …
Tarun Tyagi was charged with stealing the source code of the 'Quick Recovery' software and selling it through his own company. The CBI seized three hard disks (Q‑2, Q‑9, Q‑20) containing the alleged source code. Tyagi sought copies of these disks under Section 207 of the Code of Criminal Procedure …
The case involved six accused, including Iqbal and Virendra, who entered the complainant's house armed with rifles and fired upon the family, resulting in the death of Bhoop Singh and injuries to others. All were convicted under IPC Sections 148, 149, 302 and 307 for forming an unlawful assembly …
Gautam Mazumdar died in a road accident in 2007, and his widow and minor daughter filed a compensation claim before the Motor Accident Claims Tribunal (MACT). MACT dismissed the claim for lack of territorial jurisdiction and the review petition was also dismissed. The appellants then filed a …
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 …
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 …
The appellant, a landlord, owned agricultural land that was acquired by the Kerala government under the Land Acquisition Act, 1894 for a techno‑park project. After the award fixed compensation, the appellant negotiated a higher amount with the acquiring authority and executed a sale deed, receiving …
The appellant, Debapriya Pal, was convicted along with his alleged accomplice A I for the double murder of Anusha Sarkar and her mother Maya Sarkar, based primarily on circumstantial evidence. The prosecution's case rested on the appellant's alleged friendship with A I, recovery of blood‑stained …
The appellant was prosecuted under Section 182 of the Indian Penal Code for making a false complaint to a public servant. The prosecution failed to follow the mandatory procedure under Section 195 of the Code of Criminal Procedure, which requires a written complaint by the public servant before a …
The appellant, Gautam Jain, was detained under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA) on grounds of alleged hawala transactions. He challenged the detention, arguing that the order was based on a single composite ground and …
The appellant, Gopal and Sons (a Hindu Undivided Family), had subscribed to shares of a fertilizer company, with the share certificates issued in the name of its Karta but the HUF shown as the beneficial and registered shareholder in the company's annual returns. The Assessing Officer added Rs. …
Patel Brothers, a registered dealer, faced reassessment orders after providing false exemption claims and subsequently filed revision petitions under Section 81 of the Assam Value Added Tax Act, 2003, more than 335 days after the prescribed 60‑day limit. The petitions sought condonation of delay …
The appellants Ram Chander and others were convicted for the murder of a mother and her unmarried daughter after the prosecution presented the testimony of Guddi (PW‑9), a close relative and next‑door neighbour, who described the assault, killing with a gandasa, and subsequent burning of the bodies. …
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 …
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 …
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 …
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 …
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 …
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 …
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 …
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 …
The appellant, Alcon Electronics, challenged the execution in India of an English Court order that dismissed its jurisdictional plea and ordered it to pay costs of £12,229.75. The central question was whether such an interlocutory order is a conclusive foreign judgment under Section 13 of the CPC …
The appellant, Khokan Giri, was convicted along with three others for the murder and robbery of an elderly couple in Kolkata, based largely on the confessional statement of an accomplice, Raju Rao, who became an approver. The appellant challenged the conviction, arguing that the High Court gave …
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 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 …
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 …
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, …
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 …
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 …
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 …
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 …
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 …
The petitioners filed a writ petition under Article 32 seeking emergency relief from the severe air‑pollution in the National Capital Region caused by the widespread use of fireworks during Diwali and the marriage season. They alleged that the pollution breached fundamental rights, especially the …
The Delhi Subordinate Services Selection Board (DSSSB) advertised a Teacher (Primary) post for Municipal Corporation of Delhi schools in 2009 with an age limit of 20-27 years. Praveen Kumar was declared ineligible as over‑age and challenged the decision, relying on a Delhi High Court judgment in …
The case concerned Mahavir Singh, who was convicted by the High Court of Madhya Pradesh for murder under Section 302 IPC, overturning an acquittal by the trial court. The prosecution's case relied on the statements of several eyewitnesses, the seizure of a gun and cartridges from the accused, and …
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 …
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 …
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 …
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 …
The appellant, a partner in a hotel partnership, filed an application under Section 8 of the Arbitration and Conciliation Act, 1996 seeking to refer a civil suit filed by the other partners to arbitration. The respondents argued that serious allegations of fraud and mis‑appropriation of funds made …
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, …
The petitioners alleged that certain public officials abused their positions to facilitate a land transaction and sought quashing of the criminal proceedings initiated under the Prevention of Corruption Act. The High Court had dismissed the petition, holding that the order directing investigation …
Larsen & Toubro Ltd., a contractor, executed works contracts and assigned portions of the work to registered sub‑contractors who paid sales tax on their own turnover. The issue was whether the payments made to these sub‑contractors should be included in L&T's total turnover for computing turnover …
Hindustan Lever Ltd., a tea manufacturer, claimed exemption from entry tax on packing materials used for tea under a 1993 notification and a reduced rate under a 1998 notification. The issue was whether packing material could be classified as "raw materials, component parts or inputs" within Entry …
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 …
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 …
The petitioners, migrants from Jammu & Kashmir, organized a peaceful march to Delhi to press for relief measures, but were stopped near Katra where police used lathi charge and tear‑gas, beating the petitioners even after the crowd was dispersed. The petitioners claimed violations of Articles 14, …
The Supreme Court examined whether iron and steel reinforcement used in building works contracts retains its identity as "declared goods" under the Central Sales Tax Act, 1956, and consequently whether it is taxable at the restricted 4% rate prescribed in Section 15. The Court held that the 46th …
The Commissioner of Central Excise challenged Gujarat Ambuja Exports Ltd.'s claim of a concessional customs duty rate on imported crude palm oil under Notification No. 21/2002-Cus (as amended by Notification No. 66/2004). The importer used the crude oil mainly to produce refined edible oil (about …
The case concerned dealers who claimed Input Tax Credit (ITC) under the Tamil Nadu Value Added Tax Act, 2006. The dispute arose when the State amended Section 19 by inserting sub‑section (20), which required reversal of ITC if goods were sold at a price lower than the purchase price shown in the tax …
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 …
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 …
Parag Bhat, alleged to be a juvenile, claimed minority based on school certificates, but the certificates were found forged or doubtful. The Juvenile Justice Board, after noting the discrepancies, referred the matter to a medical board which, through ossification tests, determined the appellant to …
Mis GTC Industries Ltd., a sick company under the Sick Industrial Companies (Special Provisions) Act, 1985, was placed under a BIFR‑sanctioned rehabilitation scheme (SS‑02) that provided, among other reliefs, a provision to "consider" waiving interest and penalty. The scheme ran from 31 Mar 2003 to …
Jeeja Ghosh, a person with cerebral palsy, was forcibly de‑boarded from a SpiceJet flight on 19 February 2012 despite having requested assistance only for her baggage. She alleged that the airline’s action violated the Persons with Disabilities Act, 1995, the Aircraft Rules, 1937, Civil Aviation …
The State of Kerala issued a Government Order on 11 July 1986 promising exemption from building tax for hotels set up in the state, and subsequently amended the Kerala Buildings Tax Act, 1975 by inserting Section 3A on 6 November 1990 to give effect to that promise. M/s Manuelsons Hotels Private …
The appeal arose from a dowry‑death case where the police report did not name the parents of the deceased as accused. The complainant sought cognizance against them under Sections 304‑B and 498‑A IPC. The Judicial Magistrate of First Class rejected the application and committed the case to the …
The appellants, owners of agricultural land adjacent to the Mazum dam, claimed compensation for loss of fruit‑bearing trees after the State of Gujarat released 60,000 cusecs of water from the dam during heavy monsoon rains. The respondents argued that the release was necessitated by an act of God …
The appellant, an Assistant Engineer in the Public Works Department, issued a letter dated 9 June 1992 that the prosecution termed a "stage certificate" for a Jawahar Rozgar Yojana (JRY) construction project. Payments amounting to 50% of the contract value were subsequently released to the …
Mis. Ispat Industries Ltd (IIL) and its sister concern Mis. Ispat Metallics Industries Ltd (IMIL) jointly procured iron ore pellets under a tripartite agreement with the supplier. IIL availed CENVAT credit on the entire quantity and later transferred the pellets to IMIL, reversing the credit and …
The appellants, including R. Rachaiah, were originally charged under Section 306 IPC for abetting suicide and later, at the close of trial, the prosecution sought and the trial court framed an alternative charge of murder under Section 302 IPC. The court failed to follow the mandatory procedures of …
Four persons were tried under the Terrorist and Disruptive Activities (Prevention) Act, 1987 (TADA) and the Explosive Substances Act, 1908. Two were acquitted and two were convicted; the State of Rajasthan appealed the acquittals while the convicted appealed their convictions. The central issue was …
The appellants, a group of private unaided medical and dental colleges, challenged the Madhya Pradesh Niji Vyavasayik Shikshan Sanstha (Pravesh Ka Vinimayan Avam Shulk Ka Nirdharan) Act, 2007 and the accompanying admission and fee fixation rules, alleging that the provisions on common entrance test …
The case concerned the assessment of M/s Saurashtra Cement for AY 1981-82. The Assessing Officer issued a draft assessment on 13‑03‑1984 and forwarded it to the Inspecting Assistant Commissioner (IAC) under Section 1448. The IAC gave directions on 31‑08‑1984, after which the final assessment order …
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 …
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 …
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 …
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, …
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 …
The Supreme Court entertained review petitions filed against its own 18 July 2013 judgment in the Christian Medical College case. The petitioners argued that the earlier decision ignored binding precedents and was pronounced without intra‑bench discussion. The Court, invoking the principle from …
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 …
The Bangalore Development Authority (BDA) acquired land under the Land Acquisition Act, 1894, but the original owner retained actual possession and later sold the parcel to N. Jayamma in 1994. Jayamma built a house and, after more than twelve years, sued for a declaration of title on the basis of …
MIS Sports & Leisure Apparel Ltd, a manufacturer of knitted garments, purchased excise‑duty‑paid yarn but did not claim MODVAT credit and produced fabrics wholly consumed in garment production. Under the 2002 Union Budget, Notification Nos. 14/2002‑CE and 15/2002‑CE offered two schemes: a …
Richa Mishra, an Excise Sub‑Inspector, applied for the post of Deputy Superintendent of Police and cleared all stages of the competitive examination, but was omitted from the final list because she exceeded the upper age limit of 25 years prescribed in the Chhattisgarh Police Executive (Gazetted) …
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). …
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 …
Sodexo Service India Private Ltd issues paper‑based meal vouchers to corporate customers, who distribute them to their employees for redemption at affiliated restaurants. The vouchers are redeemed for food, with Sodexo receiving a service fee and reimbursing affiliates for the face value. The issue …
The Steel Authority of India Ltd. (appellant) sold steel products to Indian Railways under a contract containing a price‑escalation clause. The goods were cleared and excise duty paid on the original price; later the price was revised upward and the appellant paid a differential duty of Rs.142.78 …
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 …
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 …
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 …
Hero Cycles Ltd. claimed a deduction under Section 36(1)(iii) of the Income Tax Act for interest paid on bank loans in AY 1988‑89. The Assessing Officer disallowed the claim, holding that the borrowed money was used to give an interest‑free advance to its subsidiary, Hero Fibres Ltd., and a …
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 …
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 …
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 …
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 …
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 …
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 …
The appellant, Spentex Industries Ltd., manufactured polyester yarns, paid excise duty on both the raw materials and the finished products, and exported the goods. It claimed rebate of duty on both inputs and final goods under Rule 18 of the Central Excise Rules, 2002, filing 45 rebate applications. …
M/s NRC Limited imported caprolactam and was assessed additional customs duty on the CIF value as well as on basic, auxiliary duties and landing charges. While the dispute was pending, the Government introduced the Kar Vivad Samadhan Scheme (KVSS) under the Finance Act, 1998, allowing declarants to …
M/S. Star Industries imports roasted molybdenum ore concentrate for ferro‑alloy production and claims exemption from customs counter‑vailing duty under Notification No. 4/2006‑CE, which exempts "ores". The Customs Department contended that the imported material is a concentrate, not an ore, and …
Fitrite Packers purchased duty‑paid GI paper and printed logos and product names on it for customers such as Parle, delivering the printed paper in jumbo rolls. The Revenue argued that the printing process transformed the paper into a distinct commodity and therefore constituted manufacture under …
The Commissioner of Customs and Central Excise challenged M/s Ispat Industries for allegedly evading excise duty by treating the buyer's premises as the place of removal and including freight and transit‑insurance charges in the assessable value for the period 28‑09‑1996 to 31‑03‑2003. The Court …
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 …
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 …
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) …
Tata Iron & Steel Co. owned 57 vehicles used exclusively for its own business and employee welfare, such as tipper trucks for coal handling, explosive vans, water and diesel tankers, canteen vans and school buses. The District Transport Officer levied additional motor vehicle tax under s.6(1A) of …
The petitioner, a former clerk of the Karnataka Sericulture Department, was terminated in 1985 but only raised an industrial dispute in 1999, fourteen years later, alleging illegal termination under the Industrial Disputes Act. The Labour Court awarded reinstatement without back wages, which the …
The importer M/s Seiko Brushware India brought pig‑hair bristles into India and sold them in 1998‑2000. The Delhi Sales Tax Act, 1975, Section 7 lists pig‑hair bristles as tax‑free goods, meaning no sales tax is payable on their sale. The Commissioner of Customs denied the benefit of Exemption …
The respondent, a public charitable trust, filed its 1994-95 return showing a gross income of Rs 99,41,221 and claimed a nil taxable income by deducting the amount actually spent on its objects (Rs 47,27,533) and an additional sum of Rs 32 lakh that it set apart for future charitable purposes. The …
Dr. Reddy's Laboratories imported diagnostic equipment (BTS models) and classified them as "auto analysers" under the Customs Tariff. Customs seized the goods, alleging they were merely "photometers" and demanded duty, confiscation, and penalties under Sections 111(m), 112(a) and 114A of the Customs …
The appellant, Commissioner of Central Excise, sought to enforce a refund order dated 06‑06‑1989 in favour of M/s Dalmiacement (Bharat) Ltd. The refund had not been paid, leading to contempt proceedings and a High Court order directing the Assistant Commissioner to examine the claim under the …
Mangalore Refineries & Petrochemicals Ltd imported crude oil in 144 voyages between 1996 and 1998. The Revenue, via a show‑cause notice, demanded customs duty on the basis of the quantity shown in the bills of lading, arguing that the duty was now ad valorem and therefore should be calculated on the …
The appellant, Bhadresh Bipinbhai Sheth, was originally charged in 2001 under Section 506(2) IPC for harassment. After a nine‑year delay, the prosecutrix sought addition of a rape charge under Section 376 IPC, which was finally framed in 2014. The appellant obtained anticipatory bail from the …
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 …
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, …
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 …
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 …
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 …
D.R. Enterprises Ltd. imported a web printing machine in 1987 and claimed a concessional customs duty under the Open General Allowance (Notification No. 114/80-CUS). The Customs authorities disputed the claim, asserting that the machine's output capacity was only 25,000 copies per hour, below the …
M/s Fibre Boards (P) Ltd. sold its industrial undertaking in Thane (a notified urban area) and earned a capital gain of Rs 1,08,33,044. It paid advances of Rs 1,11,42,973 for purchase of land, plant, machinery and construction of a new factory in a non‑urban area and claimed exemption under s. 54G …
The Supreme Court examined two sets of appeals filed by the Municipal Corporation of Delhi (MCD) against Mehrsons Jewellers concerning the determination of rateable value for property tax. The first issue was whether assessments made after the 1994 Delhi Municipal Corporation (Determination of …
JayashwalNECO Ltd., a manufacturer of pig iron, defaulted on excise duty payments, leading the Revenue to withdraw its fortnightly instalment facility under Rule 173G(1)(e) for two months and require payment per consignment by debit to the account current. During this period the assessee used Cenvat …
M/s. Swastika Enterprises imported an old vessel and, despite claiming exemption, was assessed additional customs duty of Rs. 1,52,20,000 through an endorsement on the Bill of Entry. The appellants challenged the demand by filing a writ petition, and while the Kar Vivad Samadhan Scheme was …
Japan Airlines (JAL) paid landing and parking fees to the Airports Authority of India (AAI) and deducted tax at source (TDS) at 2% under Section 194-C of the Income Tax Act, 1961. The Income Tax Department argued that the fees were "rent" under Section 194-1 and should attract TDS at 20%. The …
M/s. Jaswal Neco Ltd., a pig‑iron manufacturer, imported low‑ash metallurgical coke between June and August 1998 under export‑obligation exemptions. It failed to fulfill the export condition and was assessed a demand of Rs 7.21 crore comprising basic customs duty, special customs duty, special …
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 …
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 …
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 …
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 & …
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 …
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 …
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 …
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 …
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" …
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 …
The State of Jammu & Kashmir appealed the acquittal of two accused in a bomb‑blast case that killed eight people and injured eighteen. The trial court had dismissed the confessional statement of Ghulam Nabi Guide because it was recorded in Hindi, not in the accused's native language, and …
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 …
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 …
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 …
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, …
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 …
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, …
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 …
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, …
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, …
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. …
The Commissioner of Central Excise issued a show‑cause notice to Indian Petrochemical Corporation Ltd (IPCL) demanding the full 16% excise duty on its C‑4 Raffinate, classifying it as butylene under heading 2711.12. IPCL contended that the product, a liquefied petroleum gas, fell under the partial …
Maan Aluminium Ltd., a manufacturer of aluminium profiles, was raided by excise officials who found unaccounted finished goods and issued a show‑cause notice alleging clandestine removal of those goods, demanding differential excise duty of Rs 64,82,565. The company contested, explaining that the …
Servo‑Med Industries bought bulk disposable syringes and needles, sterilised them, packed them in branded pouches and sold them. The Central Excise Department issued a show‑cause notice demanding additional excise duty, contending that sterilisation transformed the articles into a new commodity. The …
The respondent, M/s Travancore Sugar & Chemicals Ltd., claimed a deduction for a vend fee of Rs 22,87,512 paid to the Kerala Government, which the assessing officer disallowed under Section 438 of the Income Tax Act because it was not paid before the expiry of the relevant previous year. The …
The respondent, M/s Asahi India Safety Glass Ltd., manufactures tempered and laminated safety glass for automobiles and claimed MODVAT credit on float glass raw material under Rule 57A of the Central Excise Rules, 1944. The Revenue Department issued show‑cause notices alleging that the credit was …
Uttam Steel Ltd exported galvanized steel sheets in May‑June 1999 and was required to claim a rebate of excise duty under Section 118 (then Section 11B) of the Central Excise Act within six months of shipment. The company filed its rebate applications on 28 December 1999, beyond the six‑month limit …
The appellants, M/s. Coal Handlers Pvt. Ltd., performed agency services for Ambuja cement companies, supervising coal loading and liaising with railways, but did not handle the clearing, warehousing, or forwarding of the coal. The Revenue claimed that these services fell within the definition of a …
M/s Secure Meters Ltd., a manufacturer of electricity meters, imported liquid crystal display (LCD) modules from Hong Kong and sought customs clearance under Chapter Heading 9013.80, claiming nil basic duty. The Customs authorities classified the LCDs under Chapter Heading 9028.90 as parts of …
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 …
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 …
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 …
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 …
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, …
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 …
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 …
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, …
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) …
UTC Fire and Security India Ltd manufactures smoke detectors that are sold either in loose form or as part of turnkey fire‑fighting projects. The Central Excise authorities valued the detectors used captively in the turnkey contracts by applying Section 4(1)(a) of the Central Excise Act, 1944 and …
Chennai Properties & Investments Ltd., a company whose memorandum of association states that its main object is to acquire and let out properties, earned rental income from two properties and disclosed it as business income. The assessing officer treated the same income as "income from house …
The case involved the import of undenatured ethyl alcohol which the Customs Department alleged was undervalued and imported without a valid licence, leading to a demand for differential duty, penalties and confiscation. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the …
The Supreme Court examined whether the holding company Shaw Wallace and its subsidiary Detergents India Ltd. were "related persons" under Section 4(4)(c) of the Central Excise and Salt Act, 1944 and whether proviso (iii) to Section 4(1)(a) applied to the valuation of excisable goods sold at a lower …
JEYAR Consultant & Investment Pvt. Ltd., which exported marine products and also earned domestic income from dividends, interest, brokerage and share transactions, claimed a deduction under Section 80HHC of the Income Tax Act for profits from its export business. The Assessing Officer denied the …
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 …
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 …
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, …
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 …
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 …
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. …
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 …
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 …
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 …
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. …
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, …
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 …
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 …
Jayaswal NECO Ltd., a pig‑iron manufacturer, claimed MODVAT credit under Rule 57Q of the Central Excise Rules for railway‑track material installed inside its plant to transport hot metal and raw materials. The Commissioner rejected the claim, holding that the tracks were not "capital goods" within …
Grasim Industries bought Electro‑Static Precipitators (ESPs) from BHEL for captive use in pollution control and paid the normal 15% excise duty instead of the concessional 5% rate. It claimed a refund of the excess duty (Rs 27,66,970) alleging that the duty was not passed on. The Revenue rejected …
Maruti Suzuki India Ltd purchased spare parts such as bumpers and grills, availed MODVAT credit, and subjected them to electro‑deposition (ED) coating before removing them from the factory for home consumption. The Central Excise Department issued a show‑cause notice alleging that the value addition …
Basappa, a construction worker (Goundi), was seriously injured when a bus driven rashly collided with his motorcycle, resulting in a permanent disability of 58% to his whole body. He filed a claim under Section 166 of the Motor Vehicle Act, 1988, seeking Rs 15,00,000; the Motor Accident Claims …
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 …
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 …
In Civil Appeal No. 3867 of 2014, the Supreme Court observed that a clerical error had omitted the phrase confirming the trial court's findings on Issue III in paragraph 22 of its earlier judgment dated 14 March 2014. The Court directed that the omitted line be restored, thereby amending 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 …
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 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 …
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 …
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 …
