B P JEEVAN REDDY

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 was set aside by an A…

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 some of the old machine…

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 appellant had manu…

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 granite in 15.77 acres …

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 Collector but f…

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 Pre‑emption Act, 1913, as…

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 34 of the Land Acqui…

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 No. 77 of 1956 which …

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 company obtained a…

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 census data up to 1993 …

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 scale of Rs 1150‑2900. T…

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 40(a)(v) and 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 Government implemented the or…

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 with its earlier test…

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 Section 37(2), stating t…

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 sub‑letting, nor had t…

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 Articles 14 and 15 o…

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 alleging unassessed inco…

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 for the entire excise …

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 circles, declared as "defec…

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 fifth respondent…

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 income under Section 64(…

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 export duty rate ha…

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 and loss account. The …

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 recommendations and did …

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 Unnikrishnan scheme to…

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 higher duty. The Ce…

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 recommendations, which re…

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 Supreme Court, while dism…

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 obtained the regrant by p…

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 Appellate Assis…

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 assessment year 1975-76,…

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, Meghalaya, Nagaland, Madhya…

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, including former chairmen…

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 settlement for four assessmen…

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, treating it as a disallowe…

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 notices adding income,…

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 "acquired for use in an…

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 enumerated in Section 7, a…

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 elections, several writ pet…

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 170(b) of the Delhi Muni…

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 award on grounds …

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 treated all activit…

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 petitions, but the petitio…

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 that the agreement w…

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 exemption, arguing that …

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 appear and were appointed…

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 first court award mad…

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 institutions, but the …

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 unit was part of a s…

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, 1922, arguing the out…

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, the respondents rep…

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 advances, leading to a sho…

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 before the Legislature a…

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 non‑compliance. The Punjab & Hary…

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 1995, applicable to 1…

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 ground that the puni…

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 assessments. The appel…

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 convicted, sentenced to one y…

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 the fleet for more th…

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 Municipal Corporation A…

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 defendant contended th…

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 tax and penalty. 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, many of which were wi…

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 of the Arbitration A…

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, and the lower court…

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 extra depreciation all…

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 Meakins failed to com…

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 Court examined affidav…

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 Wealth Ordinance/Act …

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 held. The appellant…

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 reduced amount a…

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, subject to restrictive co…

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 by the Rajasthan Go…

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 on a no‑profit‑no‑lo…

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 filed a writ petition in…

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 Act in the assessme…

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 dispenses with formal…

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 introduction of goods in…

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 Delhi High Cour…

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 citizen can prevent u…

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 not be enforced for th…

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 on whether the appell…

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 Excise Commissioner). Th…

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 qualified for investmen…

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 even ordered the creat…

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 attaches to any partner …

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 Section 40(c) of the Inc…

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 should have been decide…

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 newspapers) should not depriv…

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 from 1 April 1977, w…

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 crore from purchase…

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, filing a writ petiti…

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 section 399(3). The respo…

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 Court reduced these …

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 Commissioner allowed the …

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 Appellate Assistant C…

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 three agreements – fo…

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 for more than two and…

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 Constitution, was not…

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 – whether automatically at…

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 Act—unconstitutional. The Supre…

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 dismissal before t…

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 that allowed the entire…

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 several orders to impro…

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 applied only to the por…

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 Court held that Sub…

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 charged him under c…

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 State of Manipur contest…

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 objected to by both pa…

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 constituted "capital empl…

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 Section 10(22) of the I…

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 Officer disallowed t…

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 file a writ petitio…

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 contested, leading to a T…

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 been assessed by ano…

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 Collector (Appeals) allowe…

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 sugarcane, being agri…

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 house and then appo…

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 Commission set it aside, hol…

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, invoking the single‑po…

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 Central Excises and Sa…

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 before the Allahabad Hig…

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 excess on the written‑dow…

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 it was beyond the Sta…

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 pay the duty, promp…

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 Civil Court lacked …

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 expenses incurred in maint…

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 argued that, without s…

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 against any attachmen…

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 from 1 April 1976. The…

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 obtained a settlement un…

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, 1980 (and its 1988 a…

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 evidence within four years…

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 set‑aside, alleging that t…

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 Income Tax Officer includ…

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 before the loss was …

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 a two‑member bench …

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 Income Tax Officer to…

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 trusts were discretionary…

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 Managing Director acte…

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 additional exemption und…

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 until a 1955 settlem…

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 reduction in rank, on the g…

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 Electricity Act, but the In…

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 misconduct and dismissed him…

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 incorrect representation…

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 contested, arguing th…

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 Article 16(4) and was sa…

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, all of which it procu…

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 the statute refers onl…

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 is a distinct statut…

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 as ships and not to…

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 liberty guaranteed b…

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 Court examined the lan…

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 were marketable, pointi…