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358 judgments · newest first · showing 201–358
The Supreme Court examined whether land and buildings owned by the International Airport Authority of India (IAAI), leased to the Indian Tourism Development Corporation (ITDC) for a hotel, were exempt from municipal property tax under Article 285(1) of the Constitution. The Court held that the IAAI …
The Commissioner of Sales Tax, Orissa appealed against the Orissa High Court's order granting Jagannath Cotton Company exemption from sales tax under the State's Industrial Policy Resolutions of 1986 and 1989. The company argued that its process of extracting cotton from waste cotton constituted …
The Supreme Court examined the admission process for medical courses in Uttar Pradesh where Lucknow University had applied a 15% horizontal reservation for five special categories (dependents of freedom fighters, children of soldiers, physically handicapped, hill area and Uttarakhand area) alongside …
The Administrator Municipal Committee, Charkhi Dadri (appellants) acquired 46.51 acres of land under a notification issued pursuant to Section 42 of the Punjab Town Improvement Act, 1922, and an award was passed in 1976 with compensation paid and possession taken in 1977. The scheme (No. 1‑B) was …
The Supreme Court considered appeals by the Central Bank of India, acting as a tenant, against the Commissioner of the Ahmedabad Municipal Corporation concerning property tax assessments. The issues were whether a tenant has the standing to file a complaint and appeal under the Bombay Provincial …
The employees of Rajasthan State Road Transport Corporation were dismissed after disciplinary inquiries conducted under certified Standing Orders. They filed civil suits seeking declaration that the dismissals were illegal and that they be reinstated with benefits. The corporation contended that the …
The Government of India appealed against the assessment orders of the Assistant Collector of Central Excise which allowed Madras Rubber Factory Ltd. (MRF) various deductions under Section 4 of the Central Excises and Salt Act, 1944, while disallowing others. The key disputes concerned whether …
The Commissioner of Income Tax, Jullundur issued notices under Section 139(2) of the Income Tax Act, 1961 to Ajanta Electricals and its partners, requiring them to file returns within 30 days. The assessees filed their returns and applications for extension of time after the due dates, leading the …
J. Rangaswamy, holding a diploma in Radiological Physics from BARC, was serving in a special ad‑hoc post with pay higher than that of a professor and sought to be recognized as Professor of Radiological Physics, arguing that his diploma was an adequate qualification in lieu of a Ph.D. He filed a …
S.A. Rasheed applied in 1980 for a quarry lease of pink granite covering 300 acres. A lease was initially granted for 100 acres on 6 January 1981 and corrected to 300 acres on 6 June 1981, but before a lease deed could be executed, Rule 3(A) of the Karnataka Minor Mineral Concession Rules, 1969, …
The Gosar Family Trust was a private discretionary trust with two classes of beneficiaries: the first class could receive the trust's annual income, while the second class would receive the corpus and any accumulated income upon termination. The trustees had absolute discretion to distribute or …
Mohd. Idris Ansari, a retired Irrigation Department officer, was punished in 1992 for financial irregularities during 1986‑87. The High Court set aside that punishment for violating natural‑justice principles and allowed the State to start fresh proceedings. After his retirement on 31‑Jan‑1993, the …
The Orissa State Electricity Board (OSB) entered into a contract with M/s I.P.I. Steel Ltd (the respondent) for power supply up to a maximum demand of 7,778 kVA, with a two‑part tariff comprising demand charges and consumption charges. Due to a severe generation shortfall, the State Government …
Ganesh Narayan Hedge filed a complaint under Section 500 IPC alleging defamation by S. B. Bangarappa and two others. The Magistrate, after taking evidence, framed charges, which were challenged by a revision petition under Section 399 before the Sessions Judge, who dismissed it. The respondents then …
The respondent owned an undivided one‑third share in a house occupied as his own residence along with his brother and other co‑owners. For assessment year 1962‑63 the Assessing Officer deducted the amount prescribed under Section 23(2) of the Income‑Tax Act from the total annual letting value of the …
Laxmi Engineering Works, a small‑scale proprietary concern, bought a CNC universal turning machine from P.S.G. Industrial Institute and alleged it was defective, claiming Rs. 4 lakhs. The Maharashtra Consumer Disputes Redressal Commission allowed part of the claim, but the National Consumer …
The Collector of Central Excise, Bombay appealed against the Customs, Excise and Gold Control Appellate Tribunal's decision that the distillation and recrystallisation processes undertaken by Mis. S.D. Fine Chemicals Pvt. Ltd. did not constitute "manufacture" for excise purposes. The Tribunal was …
The petitioners, tenants of four shops, alleged that the third respondent fraudulently obtained two court decrees from Gauhati and Gaya to evict them from their premises, purchasing the decrees and powers of attorney for a sum of rupees twenty thousand each. They sought a writ under Article 32 …
The case concerned applications under Section 28‑A of the Land Acquisition Act, 1894 (as amended in 1984) for re‑determination of compensation for land acquired for the Beas Dam project. The petitioners argued that the three‑month limitation for filing such applications should be measured from the …
Larson & Toubro Ltd. established a polytechnic institute for the children of its employees, charging no fees and admitting students solely on merit with reservation as per government rules. After the Supreme Court's Unnikrishnan judgment, AICTE framed regulations governing admissions to technical …
Major General IPS Dewan challenged his non‑selection for promotion to Lt General, alleging that adverse remarks recorded by the Chief of the Army Staff were void because they amounted to "severe displeasure" and required a show‑cause notice, and that his statutory complaint against those remarks …
S. Nagoor Meera, a Superintendent in the Collegiate Education Department, was convicted under IPC s.420 and the Prevention of Corruption Act s.5 and sentenced to one year rigorous imprisonment. The High Court suspended the sentence and released him on bail. The Deputy Director issued a show‑cause …
Hindustan Steel Works Construction Ltd., a wholly government‑owned construction company, completed a project at Hyderabad employing 230 workmen. After the project ended, 130 workers were transferred to its Visakhapatnam unit while 100 were retrenched. The Industrial Tribunal held that the Hyderabad …
The Delhi Development Authority (DDA) held an auction for a commercial plot in 1980, and Skipper Construction was the highest bidder at Rs. 9.82 crores. Skipper deposited 25% but delayed the balance payment, leading to an agreement in 1987 for instalment payments. Skipper continued to delay and …
The State of Madhya Pradesh appealed against a High Court judgment that held Section 18 of the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989— which bars the application of Section 438 of the Code of Criminal Procedure (anticipatory bail) to offences under the …
The petitioners, owners of private forests in Kerala, challenged the constitutional validity of the Kerala Private Forests (Vesting and Assignment) Act, 1971, arguing that the State had failed to implement its agrarian‑reform objectives under Section 10 and that the later Forest (Conservation) Act, …
Hindustan Antibiotics Ltd (HAL) sought to upgrade its penicillin‑G production and evaluated proposals from several firms, ultimately selecting Max‑GB (a joint venture of Gist Brocades and Max India) for technology transfer. The appellants (Torrent Gujarat Biotech, SPIC and PBG) alleged that HAL’s …
The respondent, a former Superintendent of a high‑security jail, was charged with grave lapses after a terrorist escape in January 1987. The memo of charges was served only in July 1992, five and a half years later, and an enquiry was appointed in 1993. The Punjab & Haryana High Court quashed the …
P.N. Malhotra, a civilian employee in the defence services whose salary was drawn from the Defence Estimates, was dismissed after a disciplinary enquiry conducted under the CCS (CCA) Rules, 1965. He challenged the dismissal before the Central Administrative Tribunal, which held that the 1965 Rules …
The Delhi Development Authority (DDA) auctioned a commercial tower plot and awarded it to Skipper Construction Ltd., which paid only 25% of the bid and later defaulted on the balance despite multiple extensions and court orders. Skipper repeatedly violated interim orders by seeking to create …
The State of Bihar and the Patna Municipal Corporation challenged the validity of the Assessment of Annual Rental Value of Holding Rules, 1993 and two notifications issued by the corporation, which classified holdings by road categories and type of construction and fixed rental rates per square …
The Commissioner of Income‑Tax appealed against a High Court order that had directed the revenue to pay interest under Section 244(1) of the Income‑Tax Act to Chittor Electric Supply Corporation, which had received a refund after a fresh assessment was made in 1973. The original assessment of 1966 …
The Chandigarh Administration auctioned a plot in 1975, awarding the lease‑hold to the respondents who paid 25% of the price but later defaulted on instalments, leading to cancellation of the lease and forfeiture of part of the premium. After a series of appeals, reviews and a refund of the balance, …
Metal Box India Ltd., a manufacturer of metal containers, sold its goods to Ponds (I) Ltd., a wholesale buyer, under agreements that allowed interest‑free advances and trade discounts. The tax authorities treated the contract price as the net price after discounts and omitted the value of the …
The Central Excise Authorities issued a show‑cause notice on 28 December 1983 alleging that Natwar Textile Processors had removed cotton fabrics worth Rs 62 crore without paying excise duty. The appellant repeatedly challenged the notice through writ petitions, Special Leave Petitions and appeals, …
M/s United Glass, a bottling unit of the Khoday Group, filed price lists for various bottle types that were deemed far below cost. The excise authorities re‑determined the values under Rule 7 of the Central Excise (Valuation) Rules, 1975, after finding the appellant’s prices unacceptable. The …
The Union of India filed disciplinary proceedings against IRS officer Upendra Singh alleging that, while handling income‑tax proceedings under sections 133A, 144A and 143(1) of the Income Tax Act, he acted illegally by ignoring incriminating evidence, acquiescing to a reduced disclosure by the …
Smt. Harbans Kaur filed a writ of habeas corpus under Article 32 alleging that her three sons were illegally detained, tortured and that one son, Gurbax Singh, died in police custody. The Court observed that two sons, Surinder Pal Singh and Sarvjeet Singh, had been produced before a Judicial …
The claimant, a young student, suffered multiple severe injuries in a road accident caused by the negligent driving of a bus insured by United India Insurance. He filed a compensation claim under the Motor Vehicles Act, 1939, which the Motor Accident Claims Tribunal awarded Rs.1,50,000, later …
G.P. Volkart Ltd. had obtained municipal approval to construct a 30‑storey building with an FSI of 2.45. After the Bombay Metropolitan Region Development Act, 1974 came into force, the Metropolitan Authority rejected the application within the statutory 60‑day period, prompting the company to appeal …
The State of Orissa, owner of mineral resources, issued a notification for regranting a mining area. Applications for mining leases were filed but not disposed of within the 12‑month period prescribed by Rule 24 of the Mineral Concession Rules, 1960, and were therefore deemed refused. The applicants …
The respondent, a member of the Uttar Pradesh Civil Services, was censured for allegedly pressurising carpet traders to support students protesting the reservation policy. He challenged the censure under Rule 55‑B(a) of the U.P. Civil Service (Classification, Control and Appeal) Rules, 1930, which …
The Municipal Corporation of Ludhiana challenged the Punjab and Haryana High Court’s view that a fine under Section 116 of the Punjab Municipal Corporation Act, 1976 could be imposed only by a criminal court and not by municipal officers. Section 116 penalises any person who causes or abets the …
Brigadier P.K. Dutta retired in 1991 and claimed his pension and other retiral benefits, which had not been paid. While his claim was pending, a General Court Martial in 1992 sentenced him to three years' rigorous imprisonment and cashiered him, a decision later confirmed by the Chief of Army Staff. …
The respondent, an Executive Engineer, was suspended pending a disciplinary enquiry and was later compulsorily retired under Fundamental Rule 56-J while the enquiry was still pending. The High Court quashed both the compulsory retirement, deeming it automatically penal, and the punishment of …
The Supreme Court examined writ petitions challenging the West Bengal Taxation Laws (Second Amendment) Act, 1989, which imposed a cess on tea estates calculated per kilogram of green tea leaves produced. The petitioners argued that the levy was a tax on tea production, falling under Union competence …
The appellant, Sanjay Ahlawat, challenged clause 3(i) of the prospectus of Maharishi Dayanand University, which awarded a ten‑mark weightage to graduates of the sole medical college in Haryana for postgraduate medical admissions. He argued that the rule was arbitrary, discriminatory and violated …
The State of Maharashtra appealed against The Britannia Biscuits Co. Ltd., which sold biscuits in tins and collected a refundable deposit for the tins, refunding it only if the tins were returned within three months. The Assessing Authority treated the amount written off from unreturned tin deposits …
The appellants, coffee growers, filed writ petitions seeking to restrain the Coffee Board from using the Pool Fund, created under Section 30 of the Coffee Act, 1942, to pay the purchase tax imposed by the Karnataka Sales Tax Act, 1957. The High Court held that the growers were not liable to pay the …
Twenty-six packages of utensils were seized by a Uttar Pradesh sales tax officer because they were being transported without the required documents. The railway argued that the goods were moving from a railway godown to a city booking agency, which it claimed was part of the "Railway" under the …
The plaintiff filed a title suit seeking partition and separate possession of two plots, 73 and 74. The trial court granted partition of plot 73 and a declaration of title for plot 74; the High Court later allowed partition of plot 74 as well. The defendant filed a review petition under Order 47, …
The petitioner, Tarun Bharat Singh, sought criminal contempt proceedings against Dr. Upendra Dublish and Advocate Ratan Katyani for threatening and using abusive language towards a senior Supreme Court advocate during a protest against mining restrictions in the Sariska Tiger Reserve. The Supreme …
The respondents obtained an eight‑storey building sanction on 27 April 1985 under the Bengal Municipal Act, 1932, but failed to commence construction within two years, causing the sanction to lapse. They later applied for a revised eight‑storey plan and a twelve‑storey plan in 1987, claiming a …
The Supreme Court examined the controversy surrounding the establishment of a mechanised slaughter house (Alkabeer Abattoir) at Rudraram, Medak district, Andhra Pradesh. The petitioner organisations challenged the various permissions granted to the company, arguing that the slaughter house would …
The editors of the Tamil weekly Nakkheeran sought a writ under Article 32 to publish the alleged autobiography of condemned prisoner Auto Shankar, claiming the State and prison officials were trying to suppress it. The Court, without deciding the factual dispute over authorship, examined whether a …
Jagatjit Sugar Mills Co. Ltd. purchased sugarcane from growers and cooperative societies for sugar production. The Assessing Authority issued a notice demanding purchase tax and a penalty, alleging the mill had failed to pay tax under the Punjab General Sales Tax Act, 1948. The mill contended that …
The Delhi Development Authority (DDA) allotted a flat to the respondent after a draw of lots on 12 October 1990, but the allotment‑cum‑demand letter was sent only on 9‑13 January 1991. In the interim, DDA revised land rates by a circular dated 6 December 1990, and the respondent was asked to pay the …
The appellant, a cooperative society engaged in sugar manufacturing, obtained sugarcane from its farmer members, gave them advances, and processed the cane into sugar. The Sales Tax Officer assessed purchase tax under Section 14B of the Bombay Sales Tax Act, 1959, holding the supply to be a …
Indian Tool Manufacturers produced carbide "throw‑away" inserts that were initially classified under Tariff Item 68, later under Item 51A(iii) after an amendment, and subsequently re‑classified by the Assistant Collector of Central Excise as Item 62 (Tool Tips). The manufacturer appealed the …
The Supreme Court entertained a Special Leave Petition filed by P. Av. Education Trust, a private law college, challenging the admission procedures imposed by the Government of Tamil Nadu. The petition raised the question whether the scheme laid down in Unnikrishnan v. State of Andhra Pradesh (1993) …
The appellant, Indian Cable Co., produced PVC compound (granules) from duty‑paid PVC resin and was assessed excise duty on the compound. The Tribunal held that the conversion constituted "manufacture" under Sec. 2(t) of the Central Excises and Salt Act, 1944 and that the compound was dutiable. The …
Mis Novopan India Ltd., a manufacturer of particle boards, claimed exemption from central excise duty under Notification No.55 of 1979, which exempted "unveneered particle boards" (Item‑6 of the table). After initially producing unveneered boards, the company began manufacturing melamine faced …
The Supreme Court examined whether Prestige Engineering could claim exemption under Notification No. 119/75 CE, which provides duty relief for goods manufactured as "job work". The appellant received steel pipes from Modipon and added guide rings, strengthening rings, adopters and plastic sleeves, …
The Municipal Corporation of Delhi (MCD) supplied electricity to Asian Art Printers Ltd. under a "Mixed Load (HT)" tariff. The tariff booklet contained clause (c) stating demand charges plus energy charges and clause (d) prescribing a minimum bill. The consumers argued that the payable amount should …
The Supreme Court, hearing contempt petitions concerning admission to professional courses in Tamil Nadu, examined the effect of the 69% reservation under Article 15(4) of the Constitution and a 5% reservation for special categories under Article 15(1). The Court found that the 5% reservation is …
Sanjay Dutt, accused in the Bombay blast case, was arrested under the Terrorist and Disruptive Activities (Prevention) Act, 1987 (TADA) for possession of unauthorised arms. The charge‑sheet was filed after the statutory period of 180 days, and the petitioner sought bail on the grounds that mere …
The Municipal Corporation of Delhi appealed against an interim order of the Delhi High Court that stayed recovery of about Rs 1 crore in tax, permitting the assessee C.L. Batra to deposit only Rs 3 lakh. The corporation argued that the order bypassed the statutory appeal provision under Section …
The parties to a family arbitration agreement divided joint family property among six branches, with a retired district judge acting as arbitrator. After the award was registered, objections were filed, and later amended to include new allegations of arbitrator misconduct. The High Court set aside …
The Builders Associations of India filed a writ petition under Article 32 challenging the Supreme Court’s earlier decision in Commissioner of Income Tax v. N.C. Budharaja & Co., which held that the word “construction” in Section 32A(2)(b)(iii) of the Income‑Tax Act applies only to movable items such …
A. NAGARAJU BROS., a dealer in VIP suit cases made of plastic and fitted with steel bands, claimed that these suit cases were "plastic articles" under Entry 113 of Schedule I of the Andhra Pradesh General Sales Tax Act, 1957, and therefore liable to tax only at the first point of sale for the …
The petitioner, a publisher of Marxist literature, imported books containing the writings of Mao, Marx, Engels and Lenin in 1978. Customs seized the books and, after issuing multiple show‑cause notices, ordered their confiscation under Section 111(d) of the Customs Act, 1962, invoking Notification …
The Entry Tax Officer of Karnataka challenged the Karnataka Tax on Entry of Goods into Local Area for Consumption, Use or Sale therein Act, 1979, contending that the tax applied to goods sold within a local area even when the seller intended to take them out of the area. The Karnataka High Court …
ITC Paper Boards Ltd. appealed against the CEGAT order denying it full exemption from excise duty on paperboard manufactured since 1979. The exemption was granted to printing and writing paper by a 24 April 1981 notification and later extended to paperboard by a 2 April 1984 notification, with a …
Hind Plastics imported PVC and paid customs duty and additional duty. It filed writ petitions in the Bombay High Court seeking a refund of duty on the packaging, claiming exemption under Notification No. 184‑CUS dated 2 August 1976 issued under section 25 of the Customs Act. The company argued that …
The New Delhi Municipal Committee appealed against a Delhi High Court decision that excluded the market value of leasehold land from the calculation of annual value for house tax under the Punjab Municipal Act. The respondents, including the Gymkhana Club, argued that their leasehold interest, …
Three shareholders of Jeypore Sugar Co. Ltd., including a daughter residing in the USA, filed a petition under sections 397/398 of the Companies Act, 1956. The daughter had executed a General Power of Attorney (GPA) in favour of her father, who gave written consent on her behalf as required by …
Harish Uppal, a former Indian Army officer, was court‑martialed and sentenced to dismissal and two years' rigorous imprisonment for irregularities during the 1971 Bangladesh operations. While incarcerated, his advocate filed a post‑confirmation petition under Section 164(2) of the Army Act, 1950, …
This landmark judgment concerns the scope of Article 356 of the Constitution of India, which empowers the President to impose President's Rule in states upon failure of constitutional machinery. The case consolidated challenges to proclamations dissolving legislative assemblies in Karnataka, …
The appellants, Telangana Steel Industries and others, challenged the levy of sales tax on iron wires produced from wire rods that had already been taxed. The issue was whether wires constitute a separate taxable commodity from the rods under Section 14(iv)(xv) of the Central Sales Tax Act, 1956, …
The appellants challenged the disallowance of certain expenditures under Sections 40(a)(v) and 40A(5) of the Income Tax Act, 1961, arguing that the ceiling on such expenditures should not apply to assets used by an employee unless the employee also received a benefit under clause (i). The Supreme …
Krishanlal, a clerk in the Jammu & Kashmir Home Guards, was investigated by the Anti‑Corruption Commission under the J&K (Government Servants) Prevention of Corruption Act, 1962. The Commission recommended his dismissal, but the authorities failed to furnish him a copy of the inquiry proceedings as …
The appellant, K.C.D. Pvt. Ltd., bought whole black pepper and whole turmeric in West Bengal, ground them into powder, and sold the powder. It argued that under the West Bengal Sales Tax Act, 1954, the powdered forms are the same goods as the whole forms, already taxed at the first point of sale, …
The Supreme Court examined disputes arising from the Kerala Abkari Shops (Disposal in Auction) Rules, 1974, where licensees of arrack shops claimed the State was contractually obliged to supply additional quantities of liquor beyond the statutorily mandated monthly quota. The Court held that the …
Tarapore & Co. entered into a contract with the State of Madhya Pradesh for the construction of a masonry dam, which required the contractor to pay not less than "fair wages" and to observe labour laws without any claim against the Irrigation Department. After the State revised minimum wages, the …
Printers (Mysore) Ltd. and other newspaper publishers challenged the Central Sales Tax authorities' demand that they pay tax at the higher 10% rate on raw materials used for printing, arguing that the amendment to the definition of "goods" in the Central Sales Tax Act, 1956 (which excluded …
The complainant, Archna Guha, filed a private complaint in 1977 alleging torture by five police officers in 1974. Two of the accused, Santosh De and Ranjit Guha Niyogi, sought discharge under Section 245(3) of the Criminal Procedure Code, arguing that the prosecution had failed to produce all …
The appellants, H.H. Lakshmi Bai and others, invested Rs.70,000 in National Defence Certificates and Defence Deposit Certificates, which fall under clause (xv) of section 5(1) of the Wealth Tax Act, 1957. They already enjoyed the general exemption of Rs.150,000 under section 5(1) and claimed an …
The Andhra Pradesh State Electricity Board (APSEB) manufactured prestressed cement concrete poles for its own use and argued that the poles were not "goods" under Section 3 of the Central Excise and Salt Act, 1944 because they were not sold and had no market. The Revenue contended that the poles …
The Union of India appealed against a Bombay High Court decision that a strip of surgical dressing (trade‑name Handyplast) medicated with 0.125% nitrofurozone was not a "patent or proprietary medicine" under Tariff Item 14‑E of the Central Excise and Salt Act. The product consisted of a sterile …
The plaintiff (borrower) sued the suppliers, lenders and guarantor over a power‑plant project, invoking credit agreements that contained arbitration clauses. The lenders, particularly Svenska Handelsbanken (defendant No. 4), instructed their counsel not to appear or take any step in the main suit, …
Madras Fertilizers Ltd. manufactured a mixed fertilizer (Vijay N.P.K.17-17-17) containing urea, potash, phosphoric acid, ammonia and ammonium phosphate formed during mixing, and claimed exemption from excise duty under Notification 25/70 of the Central Excise and Salt Act, 1944. The Assistant …
The respondent, a Branch Manager of State Bank of India, claimed reimbursement for moving his household goods after a transfer and was charged with five offences, including false claims and irregular loan disbursement. An enquiry officer found all charges proved on documentary evidence, and the …
G.C. Ghosh, a tenant, was ordered evicted by the respondents on the ground that he failed to deposit the November 1984 rent by the statutory deadline of 15 December, depositing it instead on 17 December. The lower courts had not found any default on the earlier grounds of bona‑fide requirement or …
Express Newspaper Ltd. claimed large losses in its returns for AY 1985-86, which the Assessing Officer rejected as fabricated and assessed a huge income. While the appeal against this assessment was pending, the company filed an application under Section 245‑C of the Income‑Tax Act seeking …
The case concerned a motion of no‑confidence against the President of the Nagar Palika, Sultanpur. The meeting was presided over by an Additional Civil Judge and the votes of seventeen members (including three nominated members who had not taken the oath of allegiance) were in favour, while the …
Ms. Renu Mullick joined the Central Excise and Customs as a Lower Division Clerk in 1974, was promoted to Upper Division Clerk, and on her own request transferred to the Allahabad Collectorate in 1987 where she was placed at the bottom of the seniority list as per the 1980 executive instructions. In …
Rameshwar Manjhi, a coal cutter, was injured at work and was denied light‑duty work, leading to his termination and compensation. He filed an individual industrial dispute under Section 2A of the Industrial Disputes Act, 1947, which was referred to the Central Government Industrial Tribunal. While …
The assessee, a partnership firm dealing in shares, bought all equity shares of a company in 1945 and treated those shares as stock-in-trade for tax purposes. When the company was liquidated, the liquidator distributed a surplus to the shareholders, and the assessee received Rs. 32,25,550. The …
The assessee earned long‑term capital gains in the accounting year relevant to AY 1970‑71 and had a carried‑forward long‑term capital loss from earlier years. He claimed a deduction under Section 80T of the Income‑Tax Act on the basis that the deduction should be computed on the gross capital gains …
The plaintiff (borrower) entered into contracts with suppliers for a 108 MW captive power plant and with a consortium of banks, including Svenska Handelsbanken, for financing. The plant was later found to have a capacity of only 60 MW, leading the plaintiff to allege fraud by the suppliers and the …
Royal Hatcheries Pvt. Ltd. and other hatcheries sell day‑old chicks to poultry farms. The Andhra Pradesh sales‑tax authorities treated the chicks as general goods and levied tax on the sale under Section 5(1) of the Andhra Pradesh General Sales Tax Act, 1957. The hatcheries contended that the chicks …
The assessee, a cotton textile manufacturer, paid amounts to the Textile Commissioner under Clause 21‑C(1)(b) of the Cotton Textiles (Control) Order, 1948, in lieu of producing the minimum required cloth, and also paid a sum for non‑fulfilment of an export obligation under a bond. The assessee …
The Supreme Court examined compensation for several plots of land acquired for a printing‑machinery factory. The lands, owned by three different claimants, differed in location, size and shape. The Land Acquisition Officer and the Punjab‑Haryana High Court had fixed a uniform market‑value rate per …
The Supreme Court was asked to resolve the impasse over admission and fee structures in private professional colleges after the Government of India had permitted admission of foreign students up to 50% of seats. The Court held that, in view of the J.P. Unnikrishnan judgment, such permission could …
The Union Territory of Pondicherry auctioned arrack licences for the 1981‑82 excise year, but altered the rate of supply after the auction without notifying bidders. Licencees, who had paid deposits and begun business, claimed they were entitled to the previous year’s supply rate and that the …
Hindustan Petroleum Corporation (successor to ESSO) stored petroleum products in Okha Gram Panchayat and paid octroi on the portion consumed locally. The Panchayat claimed octroi on all goods imported, added excise duty to the valuation, and denied refund for goods exported after two months, arguing …
The assessee filed loss returns for assessment years 1950-51 to 1955-56 after the statutory period, and the Income‑Tax Officer (ITO) communicated that no cognizance could be taken. Later, the assessee claimed set‑off of those losses against income of 1960-61 and 1961-62, and the Income Tax Appellate …
Navin Chemicals imported crude emetine under a duty‑exemption licence that required re‑export after processing. The goods were found to be emetine hydrochloride with impurities, leading the Additional Collector to confiscate them and offer a fine of Rs 10,000 for release. The company appealed to the …
The appellants owned a 30,885‑sq‑yd plot registered as agricultural land but located within municipal limits. They obtained permission under Section 63 of the Bombay Tenancy and Agricultural Lands Act to sell the land for non‑agricultural use and sold it to a housing cooperative in May 1969. The …
Shriyans Prasad Jain, a former officer of Dalmia Cement & Paper Marketing Co., was paid Rs 7 lakhs on termination of his services and claimed the sum was compensation for loss of employment, exempt under section 7 of the Income‑Tax Act, 1922. The assessment tribunal, High Court and the Supreme Court …
The case concerned two ocean‑going vessels imported in 1968 under a customs exemption for ships not imported for breaking up. When the vessels were later scrapped in 1983‑84, the ship owners argued that duty should be calculated on the 1968 import value, while the Union of India contended that the …
The respondents, who are clearing and forwarding agents (dalals), challenged Section 38 of the Haryana General Sales Tax Act, 1973 and Rule 53 of the 1975 Rules, which required them to obtain a licence, furnish transaction particulars and face a penalty of 20% of the value of goods for …
The appellants, a partnership firm, were searched under section 132 of the Income‑Tax Act on 28 October 1975 and cash, jewellery, diamonds and books of account were seized. On 31 December 1975 they filed a declaration of concealed income under section 3(1) of the Voluntary Disclosure of Income and …
The Uttar Pradesh Government, by the Excise (Amendment) Ordinance 1972, inserted Section 24‑A in the Uttar Pradesh Excise Act, 1910, enabling it to grant shop licences for the retail sale of foreign liquor on the basis of a 'licence fee' (auction highest bid) or a 'fixed fee' (determined by the …
The Supreme Court examined whether the construction of a dam or the laying of foundations by pressure piling could be treated as "manufacture or production of articles" under Sections 80HH(2)(i) and 84(2)(iii) of the Income‑Tax Act, 1961, and whether machinery used for dam and canal construction …
The Supreme Court examined whether the term "wheat" in Section 14(i)(iii) of the Central Sales Tax Act, 1956 includes flour, maida and suji. Dealers argued that these milled products remain wheat and should be treated as declared goods, thereby enjoying tax relief, while the states contended that …
Varkey filed his income‑tax return on 16 April 1970. The Income‑Tax Officer (ITO) made an assessment on 27 March 1972, finding concealment of income amounting to less than Rs 25,000 and, on the same day, initiated penalty proceedings and later imposed a Rs 10,000 penalty. The Appellate Assistant …
The petitioners were employees of the Calcutta Municipal Corporation who retired before 1 April 1977 and received only provident fund benefits, as no pension scheme existed then. In 1982 the Corporation framed the Death‑cum‑Retirement Benefit Regulations, which introduced a pension scheme effective …
Sabarkantha Zilla Kharid Vechan Sangh Ltd., a cooperative society dealing in agricultural implements, seeds, livestock and other articles, claimed exemption from income‑tax on its profits and gains under Section 81(i)(d) of the Income Tax Act, 1961. The Income‑Tax Officer held that the exemption …
The Supreme Court reviewed its earlier judgment in Subran and others v. State of Kerala after noting that paragraph 11 could be misinterpreted as a general statement of law. The case involved four appellants, including Subran, who were convicted of murder under Section 302 of the IPC. On review, the …
The case concerned five engineering students who had secured admission in management‑quota seats of affiliated colleges of Punjab University and sought migration to Chandigarh Engineering College on security grounds. The principal of the transferee college initially refused, later consented on the …
The petitioners, Subhash Photographies, imported photographic machinery and claimed a concessional customs duty by classifying the equipment as "industrial plant" under Heading 98.01 of the Customs Tariff Act, 1975. The Customs authorities treated the machinery as falling under Chapter 90, levying a …
Bharat Beedi Works (P) Ltd., a private limited company, paid annual royalties to a partnership firm for the use of its brand name. The three partners of the firm were also directors of the company. The Income Tax Officer allowed the royalty deductions, but the Commissioner disallowed them under …
M.S.P. Nadar Sons, a registered firm, sold shares in several companies during FY 1972‑73, realizing a gross long‑term capital gain of Rs 5,61,508 and a long‑term capital loss of Rs 96,583. The assessee computed assessable capital gains by first applying the standard deduction of Rs 5,000 and the 50% …
The petitioners, manufacturers of handicrafts in Haryana, purchased raw material within the state and sold the finished goods to dealers in Delhi who exported them. They claimed exemption from purchase tax under Section 9 of the Haryana General Sales Tax Act, relying on the declaration form ST‑15. …
Bengal Iron Corporation, a manufacturer of cast‑iron pipes, man‑hole covers and similar items, claimed that its products fell under Item 2(i) of the Third Schedule of the Andhra Pradesh General Sales Tax Act, 1957, and were therefore liable to a single point tax of 4% only. The Commercial Tax …
G.R. Karthikeyan, an individual assessee, won Rs 22,000 as prize money in the All India Highway Motor Rally and the Income‑Tax Officer included it in his total income under the definition of "income" in Section 2(24) of the Income‑Tax Act, 1961. The Appellate Assistant Commissioner, the Tribunal and …
The appellant, who had appeared for the All India Post‑Graduate medical entrance examination of 1992, was not allotted any seat despite having higher marks than some candidates who were later admitted in Kerala. After the first, second and third admission lists were issued, the remaining vacant …
The Jammu & Kashmir Public Service Commission prepared a select list of twenty candidates for the post of District Munsif under the 1967 Recruitment Rules. The State Government approved only the first thirteen names and appointed them, while refusing to approve the remaining seven despite petitions …
The petitioners, manufacturers of vegetable oil, challenged the levy and collection of the vegetable oils cess for the period 1 March 1986 to 31 March 1987, contending that the Finance Minister’s 1986 budget speech and a subsequent Directorate of Vanaspati letter had dispensed with the cess and that …
The assessee, a private limited company, paid cash commissions on sales to its directors in addition to their salaries. The Income Tax Officer treated these commissions as perquisites and disallowed them under section 40(a)(v) of the Income‑Tax Act for AY 1971‑72 and under section 40(A)(5) for AY …
The Supreme Court heard a petition filed under Article 32 by the environmental NGO Tarun Bharat Sangh, seeking to stop illegal mining in the Alwar Tiger Reserve, which is also a sanctuary, national park and protected forest under various statutes. The Court examined whether the mining leases granted …
The appellant's property was requisitioned under the Defence of India Act, 1962 and later acquired under the Requisitioning and Acquisition of Immovable Property Act, 1952. An arbitrator fixed compensation of Rs.2,50,000 for the building and Rs.7.50 per sq. yard for the land, but the Rajasthan High …
Brakes India Ltd paid a foreign technical director a total remuneration of Rs 66,000, of which Rs 28,576 were perquisites. The Assessing Officer disallowed the portion of perquisites exceeding one‑fifth of the salary under Section 40(c)(iii) of the Income‑Tax Act, 1961. The Appellate Assistant …
Salem Cooperative Central Bank, a cooperative society engaged in banking, received Rs. 19 as interest on a security deposit with an electricity distribution company. The Income Tax Officer treated the amount as income from other sources and levied an additional surcharge under the Finance Act. The …
The appellant's father created three U.S. and two U.K. settlement trusts for family members and reported the trusts' income in his Indian tax returns from 1964‑65 to 1969‑70. After his death in 1969, the appellant filed returns for 1970‑71 including the same income and later contended that the …
The Orissa State Electricity Board entered into a five‑year electricity supply agreement with Orissa Tiles Ltd, which required the consumer to pay a stipulated minimum charge irrespective of actual consumption. The Board disconnected supply on 30 April 1968 for non‑payment and the consumer also …
Tekchand, a watch dealer, and his two sons made a voluntary disclosure of income under the Voluntary Disclosure of Income and Wealth Act, 1976 and obtained a certificate. After serving a detention order under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act (COFEPOSA), …
The Commissioner of Income Tax challenged Amritsar Transport Company Private Limited for including amounts collected as "Dharmada" in a separate account in its business income. The company argued that the levy, collected at Rs.1 per bilty, was a customary charitable contribution distributed among …
The Central Excise Collector appealed against several sugar factories claiming that they were not entitled to the excise‑duty rebate under four Government notifications because the factories had produced no sugar in the corresponding periods of the base year. The factories argued that the phrase …
M/s. Nagarmal Baijnath, a partnership firm, was dissolved on 2 December 1946 and its business was discontinued. Income‑tax and excess‑profits‑tax assessments for the years 1946‑47 and 1947‑48 were nonetheless made in the name of the firm after its dissolution. The assessee initially raised no …
Hindustan Paper Corporation Ltd. entered into an agreement with the Kerala Government in 1974 that exempted its newsprint turnover from Kerala's sales tax for two years from the start of production. The company sold most of the newsprint in inter‑state trade and claimed a corresponding exemption …
The Associated Cement Company (ACC) entered into a contract with a contractor for loading cement bags and reimbursing certain wage components. ACC paid the contractor as per the contract but did not deduct tax under Section 194C(1) of the Income Tax Act, 1961. The Income Tax Officer issued notices …
The Haryana Public Service Commission (HPSC) issued a 1985 notification for recruitment of Assistant Executive Engineers (AEE) in all three wings of the Public Works Department, including the Irrigation branch, even though the State Government had not sent a requisition for the Irrigation vacancies. …
The appellant, a tenant, occupied a residential‑shop premises originally at a rent of Rs 55 per month. After the landlord purchased the property, the rent was unilaterally raised to Rs 65 (the landlord later claimed Rs 70) without complying with the Bihar Building (Lease, Rent and Eviction) Control …
The State of Uttar Pradesh filed a Special Leave Petition challenging a Allahabad High Court order that allowed Synthetics and Chemicals Ltd. to manufacture industrial alcohol without obtaining a PD‑2 licence and directed the State not to interfere, subject to preventing conversion of industrial …
The appellant, a government officer in Jammu & Kashmir, was directed to procure an ice‑making plant of 70 kg capacity for a breeding station. He placed an order with M/s Ashoka Brothers and received a plant of only 35 kg capacity, yet paid the price for the larger plant. The Anti‑Corruption Tribunal …
The assessees Chhathu Ram and others were assessed under the Indian Income Tax Act, 1922 for the year 1942-43, which included cash credits that were also taxed under the Excess Profits Tax Act. While appeals against the inclusion of these cash credits were pending, the assessees applied for and …
Karamchand Premchand Pvt. Ltd. set aside Rs 4,50,000 as a provision for a possible tax liability under Section 23A of the Income‑Tax Act, 1922. The company later claimed that this amount was a reserve and should be included in its capital for the purposes of Rule 1 of the Second Schedule of the …
Standard Triumph Motor Co. Ltd., a UK non‑resident, entered a 1939 collaboration agreement with an Indian company to receive a 5% royalty on sales. The Indian company credited the royalty in its books each year, but the royalty was only remitted to the UK in sterling. The assessee claimed that, …
Six persons were tried for a violent assault on 24 December 1986 that resulted in the death of Suku. The trial court convicted all under various IPC sections, including murder (302) read with Section 149, and the High Court later acquitted two accused while confirming the others. On special leave, …
Ballarpur Paper and Straw Board Mills Ltd. hired foreign personnel, including Emil Webber, to set up a plant in India. Under the contract, the salaries were to be paid free of Indian tax, and Ballarpur paid the tax on Webber’s salary to the tax authorities. The Income Tax Officer treated the tax …
The appellant, Binod Bihari Singh, entered a contract with the Union of India for handling goods at a railway shed, which was terminated early. An arbitrator was appointed and awarded Rs. 82,100 to the appellant on 26 February 1965. The appellant filed an application on 20 May 1966 under Section 17 …
The Bank of Maharashtra honoured a cheque for Rs.6,500 presented by a customer of another bank, which was later discovered to have been chemically altered and actually payable for Rs.95.98. The bank’s branch did not possess an ultraviolet (UV) ray lamp, a device that could have revealed the forgery, …
Ludhiana Steel Private Ltd. disputed a bill from Punjab State Electricity Board for electricity supplied between 6 Oct 1986 and 16 May 1988, alleging the meter under‑recorded consumption. The company sought injunctions and approached the Electrical Inspector under Section 26(6) of the Indian …
The State of Orissa contracted B.N. Agarwala to construct an irrigation project. After completion, Agarwala claimed extra work payments, and the dispute was referred to the Superintending Engineer, who acted as sole arbitrator and awarded Rs.1,59,298, including Rs.61,086.61 as interest for the …
The Union Territory of Chandigarh reserved 5% of seats in Punjab Engineering College for children and spouses of military/para‑military personnel, dividing them into five sub‑categories with a descending order of priority. Several applicants challenged the categorisation, arguing that the High Court …
