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358 judgments · newest first · showing 1–200
Corromandal Pharmaceuticals Ltd., declared a sick industrial company, had a rehabilitation scheme sanctioned by BIFR in 1990. The Andhra Pradesh Commercial Tax Department issued sales‑tax assessments for 1992‑93 and 1993‑94 and began recovery proceedings in 1994‑95, after the scheme was in force. …
The Supreme Court examined the operation of M/s. Al‑Kabeer slaughter house in Andhra Pradesh, which was established under the Agricultural Processing Export Development Authority Act, 1986 to promote beef exports. The appellants argued that the inter‑ministerial committee’s reliance on livestock …
The respondents, Tool Room Assistants in the Integrated Fisheries Project, were placed in the pay scale Rs 800‑1150 (maximum Rs 1150) and argued that their post, classified as "skilled" under the Central Government's notification, fell in Group C and thus entitled them to the higher Group C pay …
The Chandigarh Administration, bound by a 1966 Home Ministry notification to follow Punjab's pay pattern, initially gave storekeepers the clerk pay scale but later, at the college principal's request, raised the scale for five incumbent storekeepers. After accepting the Second Pay Commission's …
The premises allotted to the appellant's mother under the Bombay Land Requisition Act were occupied by the appellant after her death. The respondent landlord obtained a court order for derequisition and possession, and the State Government ordered the appellant to vacate by 30‑August‑1996. The …
The appellant, N.S. Nale, sought redemption of a possessory mortgage on an inam land that had been resumed and regranted under the Bombay Pargana and Kulkarni Watans (Abolition) Act, 1950. The mortgagee, Bapu Ganpati Jagtap, failed to pay the statutory occupancy price required for regrant, yet …
The deceased businessman Prem Narain's sole proprietorship, Mis Meera & Co., was continued after his death by his widow Krishna Gupta on behalf of herself and their three minor children. The Income Tax Officer treated the business as a "body of individuals" and assessed the income accordingly, which …
The Uttar Pradesh State Electricity Board revised electricity tariffs and imposed a late payment surcharge under a Notification issued pursuant to Section 49 of the Electricity (Supply) Act, 1948. Several consumers, including Mis. Kanoria Chemicals, obtained a stay of the Notification in writ …
Arora Enterprises Ltd. and others sued Indubhushan Obhan, an undischarged insolvent, for declaration that a sale agreement was valid and for recovery of money. After Obhan's death, the plaintiffs sought to implead his legal heirs via a chamber summons, which the trial judge dismissed on the grounds …
The respondent owned agricultural land in Delhi and built a farm house that was occupied only occasionally for agricultural purposes. The Delhi Municipal Corporation levied a general tax on the building under Section 115(4)(c) of the Delhi Municipal Corporation Act, 1957. The respondent claimed …
The Supreme Court examined a recruitment process for Junior Engineer where the advertisement specified a fixed last date for applications and a minimum qualification. Thirty‑three candidates who did not possess the qualification on that date but obtained it before the interview were allowed to …
The petitioner, Ratanlal Nath, challenged several rules made under the Tripura Panchayats Act, 1993, alleging they were ultra vires the Act and the Constitution. The issues concerned (i) provisos allowing use of records other than the last census for determining SC/ST and total population, (ii) …
The National Association of Educated Self Employed Youth (NAESEY) had installed kiosks within hospital premises and on the margins of busy roads in Madras, Vellore and Tiruppur. The Tamil Nadu government ordered their removal, citing health hazards in hospitals and traffic hazards on main …
Ashok Leyland Ltd., a manufacturer of trucks, sold vehicles to state transport undertakings and other buyers through its regional sales offices (RSOs) across India. The company filed Form ‘F’ with the Tamil Nadu sales‑tax authority, claiming the movement of goods to RSOs was a transfer, not a sale, …
The landlord (appellant) sought a perpetual injunction against the tenant (defendant) to stop any construction on a building that had been destroyed by fire, claiming the tenancy had ended. The City Civil Court granted an interim injunction and later found it had jurisdiction, subsequently punishing …
The petitioners, general‑category medical graduates, challenged a Uttar Pradesh Government circular dated 31‑August‑1995 that removed the requirement of a minimum 35% qualifying mark for SC/ST/OBC candidates in the entrance test for postgraduate medical courses. They argued that the circular …
The Supreme Court considered whether malt and malt extract manufactured by Barmalt (India) Ltd. qualify as "food products" under Excise Notification No. 55 of 1975 and whether the company was entitled to a refund of excise duty on the basis of unjust enrichment. The Court affirmed the Delhi High …
The appellant, New India Civil Erectors Ltd., entered into a contract with ONGC to construct 304 prefabricated housing units. After termination of the contract, disputes were referred to two arbitrators who awarded the appellant a net sum of Rs. 67,82,620. The appellant sought to make the award a …
Sub‑Inspector Mohinder Singh was dismissed in 1991 by the Senior Superintendent of Police (SSP) of Chandigarh without a departmental enquiry, invoking Article 311(2) proviso (b) of the Constitution on the ground that witnesses would not freely depose against him. The dismissal was based on a report …
The State of Tripura appealed against a Gauhati High Court decision that declared Rule 3 of its Transit Rules illegal. Rule 3 imposed licence and application fees, required licences for removal of timber and firewood, allowed the State to prohibit export of forest produce, and levied an export duty …
The Delhi Development Authority filed a petition alleging that senior officials of the New Bank of India and Canara Bank deliberately misused their powers by granting bank guarantees to the Skipper group of companies, causing loss to the banks. The Supreme Court examined whether the officials, …
The Andhra Petrochemicals appealed against the Customs valuation of imported equipment, contending that design and engineering charges arising from three separate agreements should not be added to the equipment's customs value. The Customs Excise and Gold (Control) Appellate Tribunal held that the …
The plaintiff K.S. Vidyanadam entered into a sale agreement on 15‑December‑1978 to purchase a house for Rs.60,000, paying only Rs.5,000 as earnest money and agreeing to complete the purchase within six months. He failed to purchase stamp papers, pay the balance or demand execution of the sale deed …
The People's Union for Civil Liberties filed a writ petition under Article 32 seeking a judicial inquiry into a alleged fake police encounter in Manipur where two villagers were taken in custody, transported to a distant location and shot dead, and also sought compensation for the families. The …
The Supreme Court dealt with interlocutory applications concerning the preparation of a decree following its earlier judgment dated 20 January 1995 in the dispute between the Metropolitan and other petitioners and Moran Mar Marthoma Mathews and others. The Registrar had drafted a decree which was …
The assessee, Alcock Ashdown & Co. Ltd., started a new industrial undertaking and purchased plant and machinery, some of which remained uninstalled at the end of the accounting year. It claimed a deduction under Section 84 of the Income‑Tax Act, 1961, on the basis that the cost of these assets …
The Aditanar Educational Institution, a society registered under the Societies Registration Act, 1960, was created to establish, run, manage or assist schools and colleges solely for educational purposes. It received substantial voluntary donations and filed nil returns, claiming exemption under …
Associated Stone Industries (Kotah) Ltd., a quarrying company, paid royalty to the Maharao of Kotah under a lease that stipulated a minimum payment of Rs.1,50,000 and additional amounts in lieu of income‑tax, super‑tax and excess‑profits tax. After the merger of Kotah into Rajasthan, the Income‑Tax …
Geep Industrial Syndicate Ltd, a manufacturer of batteries and torches, packed its products in small boxes, medium cartons and then 7‑ply corrugated cartons. The issue was whether the cost of the 7‑ply cartons had to be included in the assessable value of the goods under Section 4(4)(d)(i) of the …
The Government of Uttar Pradesh issued notifications exempting sales tax on exercise books made from paper purchased within the state while levying a 5% tax on all other exercise books, including those manufactured outside the state and brought in for sale. A dealer challenged the notifications …
The Supreme Court considered appeals by the Commissioner of Income‑Tax against shareholders of the liquidated Tinnevelly Motor Service Company who had received dividends from the liquidator. The revenue argued that amounts assessed under Section 41(2) of the Income‑Tax Act, 1961 – representing …
The Supreme Court examined the fixation of levy‑sugar prices for the years 1974‑75 to 1979‑80 under Section 3(3‑C) of the Essential Commodities Act, 1955. Earlier the Court had directed the Government to amend the notifications to include the sugar producer’s liability under clause SA (5A) of the …
The Assistant Collector of Customs appealed against Anam Electrical Manufacturing Co. challenging the levy of a ten‑percent surcharge and the handling of a refund claim under the Central Excise Act, 1944 and the Customs Act, 1962. The Supreme Court examined whether the surcharge could be upheld and, …
The petitioners, a Bihar distillery licensed under the Bihar Excise Act to manufacture industrial alcohol (rectified spirit), challenged the State’s notice of cancellation of its licence, contending that licensing and control of such distilleries fall exclusively within the Union’s competence under …
The appellant, who owned a cinema theatre converted from a former ginning factory, incurred large expenditures in 1960‑61 for new machinery, furniture, sanitary and electrical fittings, and extensive structural repairs. The assessee claimed a deduction under Section 10(2)(v) of the Income Tax Act, …
Ashok Leyland Ltd., a manufacturer of trucks and spare parts, imported certain spare parts and sold them to its truck buyers. The company claimed deductions under sections 80‑E and 80‑I of the Income Tax Act, 1961 for profits earned from these imports, arguing that the income was attributable to its …
Mohan Bir Singh Chawla challenged Punjab University’s rule that added a ten‑percent weightage to the qualifying‑exam marks of candidates who had passed the exam from the same university for admission to its LL.B. programme. The Supreme Court examined whether such university‑wise preference violated …
The appellant, a partnership firm, paid interest to a partner who was also the Karta representing his Hindu Undivided Family (HUF) on deposits made in his individual capacity. The Income Tax Officer added this interest back to the firm's income under Section 40(b) of the Income Tax Act, 1961, …
Kuldeep Industrial Corporation, a partnership firm, claimed to be a manufacturer of stainless steel utensils and filed tax returns showing losses for AY 1977-78 and 1978-79 and a small profit for AY 1979-80. The Income Tax Officer (ITO) discovered that no manufacturing activity took place, issued …
The State of Bihar enacted the Bihar Excise (Amendment and Validating) Act, 1995 to give statutory basis to the price fixation of country liquor and the deduction of a 0.70‑paise warehouse‑maintenance charge that had been ordered by the Excise Commissioner. Distilleries challenged the Act, arguing …
The State of Jammu & Kashmir exempted all local edible‑oil manufacturers from sales tax for ten years, while out‑of‑state manufacturers were required to pay an 8% tax. Shree Mahavir Oil Mills and other out‑of‑state producers challenged the exemption as a violation of Articles 301 and 304(a) of the …
The Supreme Court issued a clarificatory order modifying its earlier judgment (1 May 1996) in Writ Petition (C) No. 1128 of 1986, which had provided for discharge or acquittal of accused whose criminal trials were pending for a prescribed period. The Court held that the relief does not apply where …
The Kerala General Sales Tax Act, 1963 introduced optional alternate taxation provisions (Section 7(7), 7A, 7B, 11, 12) allowing contractors to pay a fixed percentage of the contract value instead of tax under Section 5(1)(iv). Several contractors who had not opted for this scheme challenged the …
The State of Madhya Pradesh appealed against a series of interim orders passed by the High Court in a writ petition filed by M.V. Vyavsayand Co., the highest bidder for liquor licences, which had allegedly defaulted on contractual and statutory obligations. The High Court, despite being informed …
Marshall Sons and Co. (India) Ltd. (the holding company) and Marshall Sons and Manufacturing Ltd. (the subsidiary) entered into a scheme of amalgamation that specified a transfer date of 1 January 1982, but the scheme was only sanctioned by the Madras and Calcutta High Courts in late 1983 and early …
The Tamil Nadu Entertainment Tax Act, 1939 was amended to levy a 40% tax on collections from cable television exhibitions. Cable TV operators challenged the amendment, alleging violations of Articles 14 and 19(1)(a) and (g) of the Constitution, claiming the tax was prohibitive, discriminatory …
The Union of India appealed against a Delhi High Court order that reduced the consideration payable by Jain Sabha for an additional 0.787 acres of land allotted for a school. The government had originally allotted 1.363 acres in 1967 at Rs 5,000 per acre, and later, in 1990, offered 2.15 acres with …
The Calcutta High Court entertained a writ petition filed by a partnership firm and one of its partners seeking a mandamus directing the electricity supplier, CESC Ltd., not to disconnect supply and to refer disputed bills to an arbitrator. The petitioners had not availed the statutory remedy under …
The Gujarat Maritime Board (GMB) financed the purchase of a vessel, taking a mortgage over it and requiring the borrower to obtain a comprehensive risk insurance policy assignable to the Director of Ports. The borrower sold the vessel to Haji Daud, who later claimed the insurance proceeds after the …
The Committee for the Protection of Democratic Rights filed a writ petition in the Bombay High Court seeking a declaration that the Commission of Inquiry appointed under the Commissions of Inquiry Act, 1952 was not a court of law and directing the Maharashtra government to prosecute those …
Waldies Ltd. was assessed to income tax for AY 1964‑65 and subsequently to surtax under the Companies (Profits) Surtax Act. The income‑tax assessment was later reopened under Section 147, increasing the tax liability, and the surtax assessment was rectified under Section 13 of the Surtax Act to …
Essar Gujarat Ltd. purchased a Direct Reduction Iron Plant from Teviot Investments Ltd. and, as a pre‑condition, obtained a process licence and technical know‑how from Midrex and Yoest Alpine (V.A.). The Collector of Customs added the licence fee (DM 2,000,000) and a portion of the engineering and …
The respondent, a cinema owner, applied to the District Magistrate for a reduction in seating capacity from 540 to 450 seats and to opt for the composite (compounded) payment of entertainment tax for FY 1995‑96. Both applications were rejected, leading to a writ petition in the Allahabad High Court, …
The State of Maharashtra issued a notification under Section 4 of the Land Acquisition Act, 1894 to acquire two plots (CTS No. 211 and CTS No. 218) for a bus stand. The Land Acquisition Officer passed an award only for CTS No. 211, excluding CTS No. 218 on the basis of a private settlement between …
The Commissioner of Excise, Assam invited tenders for supplying rectified spirit and received seventeen bids. After excluding two ineligible bids, the lowest eligible offer was from Dutta Associates, but the Government introduced a "viability range" (Rs. 14.72‑Rs. 15.71) not mentioned in the tender …
East India Hotels Ltd., an approved hotel, claimed both the extra depreciation allowance under clause (iii) and the extra shift depreciation allowance under clause (iv) of Item III of Appendix I to the Income Tax Rules for AY 1977-78. The Revenue argued that an approved hotel could claim only the …
The appellant, Orissa Mining Corporation, dismissed its Assistant Accounts Officer, the respondent, after a disciplinary inquiry found him guilty of making false notings that led to loans being sanctioned to ineligible persons and of failing to maintain proper registers. The respondent challenged …
The respondent, a commissioned officer who retired in May 1982, was denied a pension because, under the rules then in force, only two‑thirds of his pre‑commissioned service counted toward the qualifying service required for pension eligibility. In 1986 the government issued revised pension rules …
Mis J.B. Boda & Co. Pvt. Ltd., a reinsurance broker, received a commission in US dollars after deducting its fee from the gross reinsurance premium it remitted to foreign reinsurers with RBI approval. The company claimed that the retained commission constituted "income received in convertible …
Purnendu Chakrobarty, a senior employee of Hindustan Paper Corporation, was charged in a murder case and repeatedly applied for leave without proper sanction or medical certificates, resulting in unauthorised absence for more than eight consecutive days. The corporation invoked Rule 23(vi)(E) of its …
The State of Rajasthan promoted thirteen officers under Rule 28‑B of the Rajasthan Administrative Service Rules, 1954, nine on seniority‑cum‑merit and four on merit. Sriram Verma, a senior officer, claimed his junior Ashok Kumar Sanvaria was promoted over him and appealed to the Rajasthan Civil …
The Haryana Urban Development Authority (HUDA) allotted an industrial plot to the respondent, who was required to pay 25% of the price upfront and the balance in six instalments. After paying only the first instalment, the respondent defaulted; HUDA issued a show‑cause notice under section 17(3) of …
The appellant, H.M.M. Ltd., manufactures Horlicks at its Rajahmundry plant using barley malt (Tariff Item 68) as a dutiable input. Only a portion of the finished Horlicks is cleared at Rajahmundry, while the bulk is sent to other factories for packaging and clearance. The appellant claimed credit …
A. Kumar filed several writ petitions challenging a customs show‑cause notice under Section 124 of the Customs Act, a seizure order under Section 132‑A of the Income Tax Act, and the demurrage rates of the Madras Port Trust. The customs authorities had found that the imported stainless‑steel …
The dispute concerned the grant of an FL‑16 excise licence in Varanasi. The fifth respondent, Mohd. Khalil, held a temporary licence which was cancelled on 3 July 1993 by the District Excise Officer. Assuming a vacancy, a notification was issued and the appellant, Gorakhnath, was granted a licence. …
The widow of Shrikrishna Gopilal Solanki, who died while detained under COFEPOSA, challenged the forfeiture of her properties under SAFEMA. Solanki had filed a writ petition in the Bombay High Court contesting his detention order, but the petition was dismissed as infructuous on the basis of an …
Metal Box Co. of India Ltd. manufactured aluminium tubes by extrusion and performed post‑extrusion operations such as coating, printing and fitting plastic caps supplied by Colgate‑Palmolive. The Central Excise authority demanded duty on the tubes including the value of the caps, which the company …
The appellants challenged a memorandum that allowed relaxation of qualifying marks for Scheduled Castes and Scheduled Tribes in promotion examinations, arguing it violated the Constitution. The Central Administrative Tribunal had held that such relaxation fell within the reservation power under …
The assessee company had advanced a loan to a firm whose partners were also its shareholders and directors. Interest was charged on the loan in the 1966-67 and 1967-68 assessment years, establishing it as an interest‑bearing loan. For the 1968-69 assessment year the company passed a resolution …
The State of Rajasthan initiated disciplinary proceedings against IAS officer B.K. Meena for alleged misappropriation of Rs 1.05 crore, while a criminal case under the Prevention of Corruption Act, 1988 was also filed. The Central Administrative Tribunal (CAT) stayed the disciplinary enquiry pending …
The husband obtained an ex‑parte decree of divorce and subsequently died. The wife (appellant) filed an application under Order IX Rule 13 of the Code of Civil Procedure to set aside the decree, asserting that it affected her marital status and property rights. The trial court dismissed the …
Escorts Farms (Ramgarh) Ltd., a private limited company, sold shares it had purchased after 1954 and claimed capital gains by treating the actual purchase price of the original shares as the cost of acquisition, ignoring the effect of subsequently issued bonus shares. The Income‑Tax Officer, the …
Head Constable Kuldip Singh was dismissed from the Punjab Police without a departmental enquiry under proviso (b) of Article 311(2) of the Constitution, on the ground that it was not reasonably practicable to hold an enquiry because witnesses feared for their lives. The dismissal was based primarily …
The Patiala Central Cooperative Bank and its employees' union entered into a comprehensive settlement on 28 May 1973, valid for four years, covering pay scales and dearness allowance. After the settlement expired on 31 March 1977, the bank issued a notice on 25 February 1978 under Section 19(2) of …
M/s T.V. Sundaram Iyengar & Sons Ltd. received deposits from customers in the ordinary course of its trade. The deposits were initially recorded as capital receipts (security deposits). When a portion of these deposits remained unclaimed for a long period, the company wrote them off to its profit …
The State of Uttar Pradesh failed to hold municipal elections for nearly a decade, prompting former legislator Anugrah Narain Singh to obtain a High Court direction to conduct elections by May 1994, later extended to November 1995. After the State issued a notification on 11 October 1995 for …
The appellant, T.C. Bhadrachalam Paper Boards Ltd., claimed exemption from non‑agricultural land assessment on the basis of G.O. No. 201 (1976) issued under Section 11 of the Andhra Pradesh Non‑Agricultural Lands Assessment Act, 1963. The order was not published in the Official Gazette nor laid …
The State of Orissa awarded exclusive liquor licences to Narain Prasad and others, who contracted to lift a monthly minimum guaranteed quantity (MGQ) of liquor and remit excise duty in two instalments as per Orissa Excise (Exclusive Privilege) Rules, 1970. The licensees failed to lift the MGQ and to …
The petitioners, non‑matriculate instructors in Haryana's Adult Literacy Programme, claimed that they performed the same duties as matriculate instructors and therefore deserved the same pay scale, invoking the doctrine of "equal pay for equal work" under Article 14. They sought regularisation, back …
The appellant, a District & Sessions Judge, was denied extension of service beyond age 58 and challenged the decision in a writ petition. The High Court, on the Chief Justice's direction, filed a Letters Patent Appeal (LPA) against the single judge's order, which was admitted and eventually decided …
The State of Uttar Pradesh entered into a works contract with Bridge & Roof Co. (India) Ltd., which required the State to deduct 4% tax at source under the U.P. Trade Tax Act, 1948. The Commissioner of Sales Tax, under a composition scheme, directed a reduced deduction of 1% and the State complied, …
The respondents, former members of a Joint Hindu Family, received specific assets and certain family debts after a partition ordered by an arbitrator's award. They claimed that interest paid on these debts, especially to unsecured creditors, should be deductible as a diversion of income by an …
The State of Tamil Nadu filed an application seeking modification of the Supreme Court’s July 22, 1996 order that continued the August 18, 1994 order directing a 69% reservation for backward classes, SCs and STs in medical, engineering and other educational institutions and the creation of …
The assessee, Karam Chand Thapar & others, acted as a del credere agent for coal collieries and as an agent for coal purchasers. It claimed "under‑charges" from collieries for freight overcharges on under‑loaded wagons, received the amounts before any purchaser claim, and paid purchasers when they …
The Supreme Court, hearing numerous interlocutory applications in the T.M.A. Pai Foundation matter, clarified that the fee structures it had fixed for the academic years 1993-94, 1994-95 and 1995-96 are confined to those years only and are not refundable. It ordered that the fee order of 11 August …
Three police constables were dismissed after a departmental inquiry and criminal prosecution for allegedly extorting money, but were later acquitted by a Sessions Court. They sought reinstatement and back wages before the Central Administrative Tribunal (CAT), which annulled their dismissals on the …
The appellant, a licensee of several liquor shops under the Madhya Pradesh Excise Act, failed to pay licence fees for July and August 1994. The authorities issued a show‑cause notice, gave him a date to appear, and later published a notification of cancellation and re‑auction, which was subsequently …
The Supreme Court examined the constitutional validity of the Cess and Other Taxes on Minerals (Validation) Act, 1992, which sought to validate state levies on minerals that had been struck down by earlier judgments. The Court held that Section 2 of the Act validly creates and retrospectively …
Krishna Dass Agarwal sued Kanhaiyalal to enforce a pre-emption right over a house Kanhaiyalal had purchased, relying on an alleged agreement, the Gwalior Pre-emption Act (Samvat 1992) and a customary right. The trial court decreed in favour of the plaintiff, but the defendant appealed. While the …
The appellants, owners of rubber estates, sold old, unyielding rubber trees during the assessment years 1968-69 to 1978-79. The Income Tax Officer treated the difference between the sale price and the notional price fixed under Section 55(2) of the Income Tax Act as capital gains and also taxed the …
Sri Krishna Pvt. Ltd. claimed large unsecured hundi loans in its return for AY 1959‑60. In the assessment of the subsequent year (AY 1960‑61) the Income Tax Officer discovered that many of those loans were bogus and that the alleged lenders were near relatives of the company’s directors. Relying on …
The State Bank of Bikaner and Jaipur ordered a fresh disciplinary inquiry against employee Ajay Kumar Gulati, appointing a new inquiry officer despite an earlier report finding the charges established. Gulati challenged the order in a writ petition before the Delhi High Court, contending that the de …
Poothundu Plantations Pvt Ltd was assessed under the Kerala Agricultural Income Tax Act. A later Agricultural Income Tax Officer, invoking section 36, rectified the assessment on the ground that the predecessor had misinterpreted section 12, relying on the Supreme Court’s interpretation of section …
The appellant, a Norwegian shipping company, was assessed for AY 1958‑59 on the basis of separate Indian‑trade accounts. The Income Tax Officer, following Central Board instructions issued under Rule 33 and Section 5(8) of the Income Tax Act, disallowed depreciation on eight ships that had been in …
Lakshmi Vilas Bank, in the ordinary course of its banking business, purchased securities on behalf of its customers and required a margin money deposit. When the customers failed to pay the balance, the bank forfeited the margin and adjusted it against the purchase price of the securities, treating …
The children of deceased employees of the Himachal Road Transport Corporation applied for regular clerk appointments under the corporation's "kith and kin" policy, but no vacancies existed. The Administrative Tribunal directed the corporation to appoint the applicants immediately, and in one case …
The respondent, Arunagiri Chettriar, retired from a partnership firm in 1963 and later the firm was dissolved. The Income Tax Officer issued a notice that the respondent was jointly and severally liable for tax arrears of the firm for assessment years 1962-63 and 1963-64, arguing that liability …
The Delhi Development Authority (DDA) auctioned a plot of land in 1980, which was won by Skipper Construction Company (Skipper). Skipper paid only 25% of the price, repeatedly defaulted on the balance, and despite court orders continued to sell space in the proposed building, collecting about Rs. 25 …
The Union of India appealed against a Bombay High Court order that directed customs authorities not to reject a refund claim on the ground of limitation under Section 27 of the Customs Act, 1962. The respondent, Kirloskar Pneumatic Co. Ltd., had imported goods, paid duty, and later sought a refund, …
ELPRO International Ltd., a manufacturer of X‑ray components, obtained a final order from a three‑member bench of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) which was later rectified by another three‑member bench. Subsequent applications for further rectification were heard by …
The Supreme Court entertained a public‑interest writ under Article 32 filed by the registered society "Common Cause" seeking relief for under‑trial prisoners and accused persons in pending criminal matters. The Court observed that prolonged pendency of criminal cases infringes the right to life and …
The assessee filed returns for assessment years 1964-65 and 1965-66 under Section 139(4) of the Income Tax Act, having missed the regular filing deadline, and later filed what he called revised returns under Section 139(5). The Income Tax Officer assessed the returns after the four‑year limitation …
The appellant, an exporter of hides and skins, pledged goat skins to a bank and obtained an overdraft. The skins were damaged due to the bank's improper storage, leading the appellant to file a criminal complaint. A compromise was reached whereby the bank waived Rs 1,93,159 owed by the appellant, …
Bharat Heavy Electricals Ltd (BHEL), a public sector undertaking, manufactured boiler components in its Hyderabad unit and dispatched some to its Tiruchi unit and others directly to the work‑site at Angul, Orissa, for a NALCO power‑plant project. The Andhra Pradesh State began levying Central Sales …
The Union appealed against a Delhi High Court order staying a clause of a circular that reinterpreted the term “date of transfer” in the duty‑free licence rules. The issue arose when Shree Ganesh Steel imported goods under a licence transferred multiple times, and customs objected that the import …
Guru Nanak College, a private institution affiliated to Guru Nanak Dev University, was taken over by the State of Punjab under a gift deed dated 11 July 1983. The deed stipulated that only staff possessing the requisite qualifications would be absorbed as new entrants and that the incumbent …
The assessees, Smith Kline and French (India) Ltd., claimed a deduction for a surtax liability of Rs. 76,777 under the Companies Profits (Surtax) Act, 1964 while computing their total income for AY 1976-77. The Income Tax Officer disallowed the deduction based on Section 40(a)(ii) of the Income‑Tax …
The respondent, a Scale‑I officer of the Central Bank of India serving as Branch Manager, was charged with ten counts of allowing overdrafts, issuing guarantees and sanctioning loans beyond his delegated authority. An enquiry found several charges fully established and others partially, leading to …
Waterfall Estates Ltd., a public limited company engaged in tea and coffee estates, incurred a managing agency commission. Until AY 1963-64 it allocated head‑office expenses, including the commission, proportionally among wholly taxable, partially taxable and wholly exempt income. From AY 1964-65 it …
Dr. H. Mukherjee, a Central Government employee, filed a civil suit seeking Rs. 2 lakh in damages against his superior, S.K. Bhargava, alleging that the latter deliberately issued vindictive orders and tampered with official records to harass him and block his appointment as Chief Controller. The …
The respondents, dealers in edible oils and stainless steel, made numerous inter‑state sales and furnished C‑forms obtained from their purchasers in their tax assessments. A survey revealed many of these C‑forms to be invalid or spurious, leading the tax authorities to issue notices for additional …
The Municipal Corporation of Delhi (MCD) assessed property tax on flats allotted to Trigon Investment and Trading Private Ltd. (the respondent) despite the absence of a registered sale deed and without serving a notice under Section 126 of the Delhi Municipal Corporation Act, 1957. The respondent …
The Municipal Corporation of Delhi assessed a Delhi building owned by Kamla Devi for property tax, which she appealed before the District Judge. While the appeal was pending, she filed a suit in the Ghaziabad Civil Court seeking a declaration that the assessment order was illegal and an injunction …
The case concerned penalty proceedings for the assessment year 1972-73 that had been referred to the Inspecting Assistant Commissioner (IAC) under Section 271(1)(c) and Section 274(2) of the Income Tax Act. The Taxation Laws (Amendment) Act, 1975 deleted sub‑section (2) of Section 274 with effect …
The Supreme Court examined whether a parcel of land situated on Mount Road, Madras, which had been used for raising bananas and vegetables, qualified as "agricultural land" under the Income Tax Act, 1961 and thus could be exempt from capital gains tax. The assessee argued that the land was …
The respondent, S.K. Sharma, a bank manager, was charged with temporary misappropriation of a loan amount and was removed from service after a departmental enquiry. The enquiry officer relied on statements of witnesses, but the respondent was not supplied copies of those statements nor of certain …
The Supreme Court examined two dismissals of police Sub‑Inspectors, Ajay Manchanda and Kuldip Singh, effected under clause (b) of the second proviso to Article 311(2) of the Constitution without a departmental enquiry. In Manchanda's case, a Deputy Superintendent’s report concluded that the …
The appellants, manufacturers of rubber flaps used to protect tyre tubes, were taxed under sub‑entry (2) of Entry 43 of the Uttar Pradesh Sales Tax Act, 1948 as accessories of motor vehicles. They contended that the flaps were not accessories of a motor vehicle but only of tyres or tubes and should …
The Union of India appealed a decision of the Allahabad High Court that struck down paragraph 7 of Central Excise Notification No. 175 of 1986, which excluded from exemption any small‑scale manufacturer that affixed the brand or trade name of a person not eligible for the exemption. The Court …
The Supreme Court was asked to resolve a dispute between the two factions of the Malankara Orthodox Syrian Church over the fairness of clause 68 (renumbered as clause 71) of the 1934 Constitution, which gave equal representation to each Parish Church irrespective of its size. The Court held that the …
Imperial Chit Funds Ltd., a company in liquidation, was served with a tax demand of Rs.1,027 by the Income Tax Officer after winding‑up proceedings had begun. The Official Liquidator argued that the tax claim could not be enforced until the claim was proved in the winding‑up process, invoking the …
M/s Bangalore Wire Red Mills imported a high reversible mill in 1982 and warehoused it without paying duty, executing a bond under Section 59(1) of the Customs Act, 1962. A notice dated 7 March 1985 required clearance within fifteen days, but the goods were only cleared on 9 September 1988, at which …
The Meerut Municipal Corporation attempted to levy octroi on empty glass bottles of the aerated drink "Double Seven" that were brought into the municipal area for refilling. The bottling company contended that the bottles were exempt under Entry 13 of the 1975 Notification, which exempts "mineral …
The State Bank of Patiala had, in several assessment years, transferred sums to a "bad and doubtful debts" account and claimed that these amounts were "reserves" under the Companies (Profits) Surtax Act, 1964, thereby eligible for statutory deduction. The Income Tax Officer rejected the claim, but …
The deceased B.N. Singh had not filed income‑tax returns for three assessment years and died leaving ten legal representatives. His eldest son, Jai Prakash Singh, filed the returns and the Income Tax Officer issued notices under sections 142(1) and 143(2) only to him, not to the other nine …
The assessee, M/s Mafatlal Gangabhai & Co. (P) Ltd., paid cash amounts to its employees as house‑rent allowance, conveyance allowance and medical reimbursement and claimed these as deductions. The Income Tax Officer disallowed the deductions, treating the cash payments as perquisites under Section …
Navneet Rajan Wasan, an IPS officer of the Andhra Pradesh cadre, was denied promotion to the senior scale on the ground that he had not passed the language test. He obtained a direction from the Central Administrative Tribunal ordering the Government to consider him for promotion. When the …
The Collector of Central Excise appealed against the classification of wooden furniture by Louis Shoppe as "handicrafts" under Excise Notification No. 76 of 1986. The Central Excise and Customs Appellate Tribunal had held the furniture to be handicrafts, a view the Supreme Court found inconsistent …
The Commissioner of Income Tax, Calcutta appealed against the Settlement Commission’s order that dropped penalty proceedings for assessment years 1970-71 to 1974-75. The assessee, Paharpar Cooling Towers Pvt. Ltd., had filed a settlement application under Section 245‑C of the Income Tax Act for …
The Calcutta State Transport Corporation (CSTC), a statutory body created under the Road Transport Corporations Act to provide road transport services, claimed that its income was exempt from tax under Section 10(20) of the Income‑Tax Act, 1961, on the ground that it was a "local authority" as …
The Supreme Court considered two questions raised by Bombay Dyeing & Manufacturing Co. Ltd.: (1) whether professional fees paid to solicitors for the amalgamation of Nawrosjee Wadia Ginning & Pressing Co. could be treated as revenue expenditure under the Income Tax Act, and (2) whether a …
The assessee, Narang Dairy Products, was granted a development rebate under Section 33(1)(a) of the Income Tax Act for its entire machinery in AY 1965-66. Subsequently, part of the machinery was sold and the remaining plant was leased to Hindustan Lever Ltd for three years, within the eight‑year …
The Supreme Court examined whether cigarettes manufactured before 1 March 1978 but removed from the factory after that date were liable to the special excise duty introduced by Section 37 of the Finance Act, 1978. The respondent, a tobacco manufacturer, argued that excise duties are levied at the …
Godrej & Boyce manufactured refrigerators packed in corrugated fibre containers (CFCs) and contested the inclusion of CFC value in excise valuation. The Revenue served demand notices including CFC value, leading Godrej to file writ petitions. Godrej attempted to support its case with fabricated …
The Supreme Court examined whether, under Section 17(iii)(b) of the Uttar Pradesh Agricultural Produce Market Act, a purchasing trader remains liable to pay the market fee when the selling trader does not collect it. The dispute arose from a sale of specified agricultural produce between two …
EMKAY Investments Pvt Ltd, a newly set up small‑scale plywood manufacturer, claimed exemption from sales tax under Rule 3(66a) of the West Bengal Sales Tax Rules, 1941. The company used the brand name “Merinoply,” which belonged to another firm, Marinoply and Chemicals Ltd. The tax authorities …
The case concerned dealers of iron and steel who, under the Bengal Finance (Sales Tax) Act, 1941, were required to transport goods with a declaration signed by the consignor as mandated by Rule 89A(2). The dealers contended that the rule unfairly placed the burden of producing the declaration on …
Prakash Trading Co., a groundnut oil manufacturer, claimed an additional tax deduction for deoiled cakes exported or sold to exporters under the export incentive provisions of the Finance Acts of 1966 and 1967, which were linked to the First Schedule of the Industries (Development and Regulation) …
The All India Institute of Medical Sciences (AIIMS) advertised for an Assistant Professor in Endocrinology. Dr. Nikhil Tandon was appointed, while Dr. Ajay Sood challenged the appointment, alleging that Tandon did not possess the required D.M. qualification or an equivalent recognised qualification. …
A clerk of the Municipal Committee, Bahadurgarh was found to have misappropriated Rs. 1,548.78 and falsified accounts. He was convicted under Section 409 of the Indian Penal Code, later altered to Section 468, and the municipality dismissed him. The Director of Local Bodies reduced the punishment to …
Jyoti Ltd., a Baroda‑based company, claimed that its reserves for doubtful debts (Rs 85,000) and gratuity (Rs 5,60,000) should be treated as part of its capital base for computing statutory deduction under the Companies (Profits) Surtax Act, 1964. The Surtax Officer excluded the amounts; the …
The Supreme Court entertained a social‑action writ filed by the Indian Council for Enviro‑Legal Action on behalf of villagers of Bichhri, who suffered severe water, soil and health damage due to untreated effluents and toxic sludge from private chemical industries. The petition sought directions …
The Union of India appealed a Bombay High Court order that had allowed a writ petition filed by Victory Plastic Pvt. Ltd. The dispute concerned customs duty on PVC resin imported under tariff Item No. 39.01/06 of the Customs Tariff Act, 1975. An initial 1979 notification granted full exemption from …
The Commissioner of Income Tax, Kerala appealed against the Kerala High Court's decision in favor of Kilkottagiri Tea and Coffee Estate Co. Ltd., which allowed the company to claim a development allowance for unclaimed expenses incurred in clearing land and planting tea bushes during 1966-67 and …
The State of Punjab declared a new grain market (new Mandi) and denotified the old market, directing licensed commission agents to shift their businesses. Plots in the new Mandi were sold by public auction, and the appellants, who owned shops in the old Mandi, sought allocation of alternative sites …
The Bihar Legislature enacted the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993, imposing a tax of up to 5% on scheduled goods entering any local area in the State. The Patna High Court struck down the Act on grounds that it violated Article 301 of the …
Marikar Motors Ltd., a dealer in motor trucks, sold vehicles on a hire‑purchase basis where the agreement stipulated a two‑year period and an option to purchase at the end. The dispute before the Supreme Court concerned when, for purposes of the Kerala Sales Tax Act, a sale is deemed to occur – …
The petitioners, owners of buildings claimed to be exempt from property tax under Section 99 of the Cantonment Act, appealed an assessment order without depositing the tax as required by Section 87. The appellate authority allowed the appeal, invoking the exemption, which led the Cantonment Board to …
S.B. International Ltd., an exporter of marine products, applied for advance licences under the Duty Exemption Scheme of the Export and Import (Control) Act, 1947 between May and September 1992. On 25 September 1992 the government raised the value‑addition norm from 1000% to 1900% and later issued …
The Supreme Court had ordered the closure of Mohan Meakin's plant on 1 April 1993 for failure to meet anti‑pollution standards. The company’s managing director and CEO operated the plant from 7‑11 April and later obtained a consent from the Uttar Pradesh Pollution Control Board on 21 April, …
Three income‑tax appeals before the Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) involved a common question of law under section 115‑J of the Income Tax Act. The President of the ITAT, exercising his power under section 255(3), constituted a Special Bench of three members to hear the …
The appellant, Saral Kumar, challenged the validity of Sections 37 and 38 of the Haryana Sales Tax Act. The High Court had already struck down Section 38, a decision affirmed by the Supreme Court, and Section 37 had been upheld in earlier cases. The Supreme Court clarified the requirement under …
Kalinga Tubes Ltd., a steel tube manufacturer, was assessed for central sales tax for the year 1962-63. The Sales Tax Officer demanded Rs 11,02,698 in 1966, which the Sales Tax Tribunal reduced to Rs 2,22,161 in 1970. The assessee claimed this amount as a deduction under Section 37 of the Income‑Tax …
The assessee, Park Hotel Ltd., held leasehold interests in several premises and sub‑leased a portion to an associated company, Surrendra Overseas Ltd., under an unregistered deed. Rental income received by Surrendra was claimed to be taxable in its hands as income from house property, which it …
The appellant‑Commissioner of Income Tax appealed against the Calcutta High Court’s decision that the assessment of Manoharlal Gupta & Co. as an unregistered firm for AY 1961‑62 was improper. The firm had been assessed by one Income‑Tax Officer (ITO‑C) while a partner, Manoharlal Gupta, had earlier …
The respondents, Atchaiah and Kondal Reddy, bought land that was later acquired by the government and received compensation, part of which was treated as capital gain and taxed individually in assessment years 1965-66 and 1968-69. In 1972 the Income Tax Officer (ITO) issued a notice under s.148 …
Ram Nath Dewan executed a 1942 will granting his wife Satyawati a life estate in the Doctor's Lane house and directing that after her death the property go to his legal heirs. After Ram Nath's death, the son (first defendant) contested the will, claiming a later 1950 will, and the parties litigated …
The Supreme Court examined a report by former Justice O. Chinnappa Reddy investigating Delhi Development Authority (DDA) officials who allegedly colluded with Skipper Construction to hand over land possession without full auction payment and to allow construction, causing loss to the DDA and the …
Ranjit Kumar Majumdar, a civilian employee holding a civil post in the defence services, was suspended under Rule 10(1) of the Central Civil Services (Classification Control and Appeal) Rules, 1965 while a criminal prosecution was pending. He challenged the suspension before the Central …
The proprietor of Hotel Darpan in Mussoorie was served notices under Section 10 of the Uttar Pradesh Taxation and Land Revenue Laws Act, 1975, demanding payment of a Rs 5,000 amount and threatening a daily fine for non‑deposit. The appellant argued that the demand was for a penalty imposed for …
The appellant, an illiterate Harijan widow, sued to cancel a sale deed she had executed in favour of the respondent, alleging fraud, that she thought she was executing a will, and that the deed was obtained without consideration. The trial court, appellate court and Allahabad High Court all held …
Bihari Lal Jaiswal obtained a retail liquor licence under the Madhya Pradesh Excise Rules and entered into a partnership with ten others to run the business. He applied for registration of the partnership under sections 184 and 185 of the Income Tax Act, but the Income Tax Officer rejected the …
The Supreme Court examined two tax disputes. In Commissioner of Income Tax, Kanpur v. Kamla Town Trust, a trust created in 1941 for workers’ housing was rectified in 1945 and 1955; the Court held that the 1945 deed did not create a public charitable trust, denying exemption for 1949‑55, but the 1955 …
Gurdial Singh transferred 94 kanals and 19 marlas of land to his wife Harmel Kaur in 1963 as maintenance, subject to restrictive covenants. After Singh's death, Harmel sold a portion of the land to the appellants. The second wife and three daughters of Singh sued, claiming a one‑seventh share, …
The respondent, M/s Morgardshammar India Ltd., applied for an eligibility certificate under Section 4‑A of the U.P. Sales Tax Act, claiming its factory was a "new unit" eligible for sales‑tax exemption. The State Level Committee denied the certificate, holding that part of the machinery used was …
The petitioner highlighted severe pollution of the Gomti River caused by several industries, including Mohan Meakins Breweries, and the Supreme Court ordered on 15 January 1993 that these units must rectify deficiencies in their effluent treatment plants by 21 March 1993 or cease operations. Mohan …
The dispute concerned seniority in the post of Chargeman Grade‑I in the Ministry of Defence, where recruitment was by promotion and direct recruitment under an 80:20 rotation rule. The first respondent (a promotee) was placed junior to direct recruits in the 1982 seniority list and sought its …
The appellant, an Income Tax Officer, was investigated by the CBI and found to hold assets disproportionate to his known income. Although the evidence was insufficient for criminal prosecution under Section 5(1)(e) of the Prevention of Corruption Act, 1947, a departmental inquiry proved the …
M/s Lok Nath and Company filed wealth‑tax returns late for the years 1959‑60 to 1967‑68. The Wealth‑Tax Officer, after issuing a notice under s.18(1)(a), accepted the assessee’s revised returns and made an assessment, incorrectly stating it was under s.16(3) though it was in substance under s.16(1). …
The respondents obtained appointments in the Railway Service by presenting forged casual labourer service cards. When the fraud was discovered, the Railway authorities removed them and the respondents sought reinstatement before the Central Administrative Tribunal, which ordered their reinstatement …
The employee, a Junior Management Scale‑I officer of Allahabad Bank, was served with a charge‑sheet in 1983 and an enquiry was conducted by a Deputy General Manager (DGM). While the enquiry was pending, the employee was transferred and the Assistant General Manager (AGM) of another zone was …
Mohan Lal, the father of the respondents, sued Kartar Singh for possession of land, claiming ownership and that an eviction order under Section 43 of the Pepsu Tenancy and Agricultural Lands Act, 1955, was void. The lower courts held that the landlord‑tenant relationship had ended and the Collector …
The A.L.N. Rao Charitable Trust claimed exemption for a surplus of Rs.85,262 under Section 11(1)(a) and Section 11(2) of the Income Tax Act, 1961. The Assessing Authority initially allowed the exemption on the basis that the Trust had invested 75% of the surplus in approved securities, but the …
Virmani Industries Pvt. Ltd. manufactured soap and oil in AY 1956-57, incurred depreciation exceeding its profits and left a balance of unabsorbed depreciation. After a ten‑year hiatus during which it earned only property income, it resumed business in AY 1965-66 manufacturing steel pipes, using …
Smt. P. Srideramma gifted Rs 90,000 to her minor son in FY 1956‑57, which was immediately used to buy a house that she employed for her mica‑mining business. Eight years later the house was sold, yielding a capital gain of Rs 58,000. The Assessing Officer included the gain in Srideramma’s total …
The respondent, an exporter of coir yarn, initially obtained an "entry outwards" for vessel N and paid export duty at the 10% rate. Because the vessel lacked space, the goods were not exported and were later re‑shipped on vessel P after amending the shipping bills on 9 August 1966, by which time the …
The Central Government, invoking Section 34(1) of the Air Corporations Act, 1953, directed Air India to reserve posts for Scheduled Castes and Scheduled Tribes. B.R. Age and others challenged the validity of these directions, arguing that the power under Section 34(1) was limited to functions …
The appellants, Sanjay Gupta and others, were appointed as Registration Clerks in the Sub‑Registrar's office at Jhansi after being selected by a committee under the Subordinate Offices Ministerial Staff (District Recruitment) Rules, 1985. The Inspector General later issued an order directing …
K. Mohapatra, a retired IPS officer, faced a criminal prosecution under the Prevention of Corruption Act for possessing assets disproportionate to his known income. While the case was pending, the State of Orissa withheld his gratuity and refused to sanction his final pension, granting only a …
The appellant State Bank of Bikaner and Jaipur removed its manager, P.D. Grover, for allegedly accepting a bribe and dismissed his appeal before the Executive Committee. Grover filed a civil suit challenging the departmental and appellate orders, claiming violations of Regulation 68(2)(iii) (failure …
Modi Industries Ltd. challenged the assessment officer’s order that interest on excess advance tax should be payable only up to the date of the original (first) assessment and only on the excess amount determined in that assessment. The Supreme Court examined the meaning of "regular assessment" in …
The Pleasant Stay Hotel obtained a two‑storey plan for a hotel at Kodaikanal, but after the Kodaikanal Township Committee rejected its revised plan for additional floors, the hotel proceeded to construct several extra floors in violation of the sanctioned plan and the Tamil Nadu District …
The appellant, Madhukar B. Pingal, was selected and appointed as Police Patil based on a selection scheme that allotted 50 % of the total marks to a written test and 50 % to a viva‑voce. An unsuccessful candidate (Respondent‑I) challenged the appointment before the Maharashtra Administrative …
The appellant, Dilawar Singh (deceased) through his legal representatives, filed a return under Section 10(2) of the U.P. Imposition of Ceiling on Land Holdings Act, 1960, claiming that he had gifted several parcels of land to his grand‑nephew. The Prescribed Authority and the lower appellate court …
The landlord leased premises to Esso Company in 1969. When Esso merged into Hindustan Petroleum Corporation Ltd (HPC) in 1974, the landlord filed an eviction suit under the Karnataka Rent Control Act, 1961 alleging sub‑letting. The lower courts dismissed the suit, holding that under the Esso …
The appellant, Delhi Cloth and General Mills Co. Ltd., was the manufacturer of vanaspati ghee that was found adulterated when sold by Laxmi Narain, who was prosecuted under Section 16 of the Prevention of Food Adulteration Act, 1954. During the trial, the magistrate, on the basis of evidence that …
The State of Kerala acquired 8.83 hectares of land under Section 19 of the Kerala Land Acquisition Act, 1963, to extract granite for a dam project. A commissioner was appointed to assess the quantity of granite, the extent of land, and the compensation payable, reporting 7,12,500 cubic meters of …
The appellant, a partner in a firm, was subject to a Labour Court certificate directing the District Collector to recover Rs. 62,843.50 as arrears of land revenue under the Punjab Land Revenue Act, 1887. When a bailiff attempted to attach his movable property, the appellant promised to appear before …
The appellant, a tenant of Smt. Ajudhia, sought a declaration of title over a parcel of agricultural land that had been sold in execution of a money decree against her and later transferred to an auction‑purchaser, respondent No. 11. The appellant had earlier obtained a decree under the Punjab …
The appellants' land was acquired in September 1976 and possession was taken on December 16, 1976. Due to litigation, the Land Acquisition Officer could not pass the award until March 22, 1983. The appellants claimed interest at 12% per annum for the delay. The Supreme Court held that under Section …
The Supreme Court examined the validity of the Himachal Pradesh government's refusal to approve several katha‑manufacturing units after the Industrial Projects Approval and Review Authority (IPARA) had given provisional approvals. The Court held that IPARA’s approvals were merely administrative …
The Supreme Court considered appeals by Hindustan Vegetable Oils Corporation Ltd. (the appellant) against an Allahabad High Court order that compelled it to issue Declaration Forms (Form III‑Kha) to several dealers (the respondents) for tins purchased for vanaspati production. The dispute centered …
The Supreme Court entertained a writ petition filed by Ms. Sheela Barse, later substituted by the Supreme Court Legal Aid Committee, highlighting the deplorable conditions in which mentally ill women and children were detained in jails. The Court appointed Commissioners to investigate and issued …
The petitioner, Krishna Veer Singh Chauhan, was appointed Secretary of the Vidharbha Rashtrabhasha Prachar Samiti in 1982 but the respondents forcibly took control of the trust's affairs and properties. The petitioner obtained orders from the Joint Charity Commissioner and the Supreme Court …
The respondent, a lecturer, was employed by a private college that was taken over by the Punjab Government in 1983 under a gift deed. The deed stipulated that staff absorbed by the Government would be treated as "new entrants" and that the Government would not assume any liability for service …
Mis Dalmia Cement, a public limited company, filed loss returns for assessment years 1952‑53 to 1954‑55 after the prescribed time. The Income Tax Officer refused to take cognizance of those returns, stating that no assessment could be made. For later years (1955‑56 to 1959‑60) losses were assessed, …
The Supreme Court was approached to resolve disputes arising from the Karnataka amendment that restricted admissions to private professional colleges to Karnataka students only, and to address grievances about the fee gap between free and payment seats, the NRI quota, and the applicability of the …
Vasanthan Foundry, a manufacturer of rough cast iron castings, challenged a Tamil Nadu Government circular dated 14 September 1993 that re‑characterised such castings as distinct from "cast iron" and thus not "declared goods" under the Tamil Nadu General Sales Tax Act, 1959, leading to higher tax …
The respondent, a Junior Commissioned Officer in the Indian Army, was arrested in August 1990 and tried for an offence under Section 64(e) of the Army Act. Although he retired on superannuation on 31 August 1990, the Army extended his subjection to the Act until the trial concluded. He was …
