D K JAIN

The Supreme Court heard an appeal by Champaben Govindbhai, mother of the deceased, against the Gujarat High Court's order affirming the acquittal of three accused of murder. The Court examined whether the medical post‑mortem report establishing fatal chest injuries, the credibility of eye‑witnesses who were relatives o…

The Union of India introduced a Family Welfare Scheme employing Voluntary Female Attendants on a modest honorarium. Several attendants filed writ petitions seeking parity of pay with regular "Ward Girls" (Rs. 900‑1435 per month). The Gauhati High Court directed the State of Assam to pay the minimum of that scale. The U…

The Supreme Court examined a batch of appeals filed by the Central Excise Commissioner against several manufacturers of industrial gases who charged customers for containers such as cylinders, canisters and tanners. The issue was whether these ancillary charges should be included in the "transaction value" for determin…

The appellants, Ranbir Singh and others, were convicted under sections 148, 302, 324, 323 read with s.34 IPC for the death of Balwan and injuries to three others, pleading self‑defence. The Supreme Court examined whether the death occurred in the exercise of the right of private defence and whether the accused exceeded…

Amar Chakravarty and other workmen were dismissed by Maruti Suzuki India Ltd. on allegations of grave misconduct without being afforded a domestic enquiry. The workmen raised an industrial dispute, which was referred to the Labour Court under Section 10(1)(c) of the Industrial Disputes Act, 1947. The Labour Court initi…

Ramala Sahkari Chini Mills Ltd., a sugar manufacturer, claimed CENVAT credit on welding electrodes used for maintenance of its plant. The Excise authorities disallowed the credit, imposed a penalty and the Tribunal upheld the disallowance, relying on earlier decisions that welding electrodes are not inputs. The appella…

The appellant, brother of a 57‑year‑old widow who was found strangulated, filed a criminal appeal against the Calcutta High Court's order granting regular bail to the accused under Section 439 of the CrPC. The accused had been arrested, identified by a witness in a second test identification parade, and faced a charge …

The Tamil Nadu Government acquired land in 1979 for low‑income housing and awarded compensation on 28 April 1982. The land owners (respondents Nos. 1‑17) filed a writ petition in December 1997, more than 15 years after the award, challenging the acquisition. The Madras High Court entertained the petition, relying on an…

The Supreme Court, hearing a Constitution Bench reference arising from Criminal Appeal No. 943 of 2005, examined the scope of Section 50 of the Narcotic Drugs and Psychotropic Substances Act, 1985, which governs personal searches. The Court considered whether the provision imposes a mandatory duty on the empowered offi…

The respondent, a proprietorship importing assorted consumer goods, mis‑declared the country of origin, quantity and value of the consignment, leading to seizure of the goods. The Commissioner of Customs rejected the invoice value under Section 14(1) of the Customs Act and determined the assessable value using Rules 6A…

Sikka Papers Ltd. insured a diesel generating set for Rs.35,00,000 but the set broke down and the insurer appointed a surveyor who allowed reimbursement only for parts damaged in the accident, rejecting claims for wear‑and‑tear replacements. The company paid Rs.25,00,000 for repairs and claimed the full amount plus Rs.…

Bhairon Singh was convicted under Section 498A IPC for cruelty to his wife, based solely on the testimony of the deceased's brothers who recounted her alleged complaints of torture and dowry demands. The wife died accidentally by drowning, and the trial and High Courts acquitted him of dowry death and abetment of suici…

The Supreme Court examined a complaint under the Consumer Protection Act, 1986 alleging that PGI, Chandigarh and its staff negligently transfused mismatched blood to a burn‑patient, leading to her death. The patient had 50% burns, improved after initial treatment, but after receiving B+ blood instead of her A+ group on…

The Punjab State Warehousing Corporation filed a private criminal complaint under Sections 406 and 409 of the IPC alleging a shortage of rice entrusted to the respondents. The trial court had earlier exempted the complainant from personal appearance, but later dismissed the complaint in default on the ground that the c…

The appellant, Babasaheb Apparao Patil, was convicted along with three others for murder under Section 302 read with Section 34 of the IPC. The prosecution's case rested primarily on the testimony of two eye‑witnesses, PW‑10 and PW‑11, whose statements contained minor contradictions and an alleged omission regarding th…

The appellants, former Vayudoot employees absorbed into Indian Airlines, were directed by a High Court Single Judge to be placed in a post of equivalent pay scale after failing to obtain a pilot licence. The airline placed them in a lower scale, prompting the appellants to file a miscellaneous application seeking clari…

The appellant Rajesh Kumar was convicted of murdering two children, aged four years and eight months, and was sentenced to death by the trial court and the Delhi High Court. On appeal, the Supreme Court examined whether the death penalty was justified under the "rarest of rare" doctrine, emphasizing the need to balance…

The Supreme Court examined the validity of the Assam Elementary Education (Provincialization) (Amendment) Rules, 2005 which gave preference to teachers who had undergone training rather than mandating a diploma as required by the National Council for Teacher Education (NCTE) Act, 1993 and its 2001 Regulations. The High…

The case concerned the classification of "soft‑serve" ice‑cream sold at McDonald's outlets. The revenue argued it fell under heading 21.05 (ice‑cream) of the Central Excise and Tariff Act, 1985, while the assessee contended it should be placed under heading 04.04 (other dairy produce) or the residuary 2108.91. The Supr…

The case concerned the inter‑se seniority of Income Tax Inspectors appointed by promotion (promotees) and those recruited directly (direct recruits) for vacancies of the 1993‑94 year. The parties disputed whether seniority of direct recruits should be based on their actual appointment date, the date the vacancy arose, …

The petitioners challenged a leasehold assignment deed (Exhibit A3) executed by the tenant Kunjali in favour of Abdul Kadar, arguing it was a valid assignment and that their remedy lay only in an application to the Land Tribunal under Section 13A of the Kerala Land Reforms Act. The Supreme Court held that the deed was …

The husband of the appellant, an editor of a Manipuri daily, was detained under Section 3(2) of the National Security Act, 1980 on allegations of extorting money for the UNLF and causing a terror wave. The appellant challenged the detention, arguing that the grounds were vague, unsupported by material, and that there w…

Masroor filed a criminal appeal against the State of U.P. seeking cancellation of bail granted by the Allahabad High Court to the second accused, Chhunnu @ Chhidda, who was charged with offences under IPC sections 147, 148, 149, 302 and 307 arising from a mob attack that resulted in two deaths and multiple injuries. Th…

The Supreme Court considered whether employees of several public sector banks who had completed twenty years of service and retired under the Voluntary Retirement Scheme 2000 (VRS 2000) were entitled to the five‑year notional service addition provided by Regulation 29(5) of the Pension Regulations, 1995. The banks argu…

Pernod Ricard India (P) Ltd., a spirit manufacturer, imported Concentrate of Alcoholic Beverages (CAB) and was issued two show‑cause notices demanding differential customs duty. After several rounds of adjudication and remand, the Customs Commissioner applied Rule 6 of the 1988 Customs Valuation Rules to determine valu…

Supreme Paper Mills Ltd., a paper manufacturer, filed sales tax returns and paid taxes under the Bengal Finance (Sales Tax) Act, 1941. The Commercial Taxes Department later issued a show‑cause notice under section 11E(2) alleging that the company had furnished incorrect turnover statements and proposing to reopen the d…

Mangat Ram appealed to the High Court against his detention, seeking bail. The High Court dismissed the appeal with the terse order "Dismissed, reasons to follow" without providing any reasoning. The appellant challenged this order before the Supreme Court, arguing that a court must record reasons for its decisions to …

NCC Blue Water Products Ltd., a 100% export‑oriented unit, manufactured shrimp and shrimp seeds and sold them in the domestic tariff area (OTA) without the removal authorization of the Development Commissioner, contrary to the Exim Policy. The revenue issued a notice demanding excise duty under the proviso to Section 3…

The case arose from a tripartite agreement between the Fertilizer Corporation of India Ltd (FCIL), Indian Explosives Ltd (IEL) and Bharat Coking Coal Ltd (BCCL) for the supply of ammonium nitrate. IEL later filed a criminal complaint alleging that senior FCIL officials (the appellants) and a third party suppressed the …

The appellant was elected Sarpanch of a Gram Panchayat in Andhra Pradesh by a margin of two votes. The defeated candidate filed an election petition under Section 233 of the Andhra Pradesh Panchayat Raj Act, 1994, alleging irregularities in counting, rejection and mixing of votes, but the petition contained vague, non‑…

In 1995 a pregnant woman (Kusuma) was injured in a road accident and subsequently delivered a still‑born baby. She filed a claim petition under Section 166 of the Motor Vehicles Act, 1988 for loss of the unborn child and pain and suffering. The Motor Accident Claims Tribunal awarded Rs 50,000 for the loss of the unborn…

The appellant, a manufacturer of coated fabrics, sold its products to wholesalers in polythene bags at the factory gate and additionally packed three rolls in hessian cloth for transport to up‑country customers. It claimed a refund of excise duty on the basis that the cost of the hessian cloth, being secondary packing,…

The appellant, Dharmabir, was convicted of murder and attempted murder committed in August 1991 when he was 16 years, 9 months old. At the time of the offences the Juvenile Justice Act, 1986 did not deem him a juvenile, but the Juvenile Justice (Care and Protection of Children) Act, 2000, which defines a juvenile as a …

The complainant Priya lodged an FIR alleging that the accused Prashant Bharti had assaulted, molested, and later raped her under sections 328, 354 and 376 IPC, claiming these acts were committed on the promise of marriage. Investigation revealed mobile‑phone records disproving the presence of both parties at the allege…

Thana Singh, an undertrial accused of an offence under the NDPS Act, had been detained for over twelve years without trial despite repeated bail refusals. The Supreme Court examined whether such prolonged detention violated the right to speedy trial under Article 21 of the Constitution. Relying on earlier decisions tha…

The father of the deceased, Madan Lal Kapoor, filed a criminal complaint alleging his daughter Dr. Monica Thapar was poisoned, later also claiming strangulation. The trial court discharged the accused, Rajiv Thapar and others, on the basis of post‑mortem, forensic and inquest reports showing natural death due to a card…

Vakil Prasad Singh, an Assistant Engineer of the Bihar State Electricity Board, was accused in 1981 of demanding a bribe and a charge‑sheet was filed in 1982. The case languished for decades, with the High Court ordering a fresh investigation in 1990 that was never completed, and a new charge‑sheet only filed in 2007. …

The respondent, Ratian Mallik, was convicted under Sections 27A and 29 of the NDNDPS Act for financing and trading 14.9 kg of heroin and sentenced to ten years' rigorous imprisonment for each offence along with fines. He appealed the conviction and, while his appeal was pending, sought suspension of the sentence and ba…

Xerox India Ltd. imported three multi‑functional machines that combine printing, scanning, copying and fax functions and sought classification under heading 8471.60 of the Customs Tariff Act, 1985. The Deputy Commissioner and subsequent authorities classified the machines under the residual heading 8479.89, prompting a…

The Revenue appealed against the finding that Shital International’s knitted pile fabric, processed by carding, knitting, shearing and back‑coating, was "unprocessed" and therefore attracted nil excise duty under Notification No. 06/2000‑CE and related notifications. The Supreme Court examined whether these processes a…

M/S Chaudhary Ship Breakers imported an old vessel under a Memorandum of Agreement (MOA) at a price of US$992,887.20. After inspection revealed corrosion, the parties executed an addendum reducing the price to US$929,388.60, which was reflected in the bill of entry. The Deputy Commissioner later assessed customs duty b…

Indian Oil Corporation Ltd., a manufacturer of kerosene, claimed a concessional excise duty rate under Notifications 5/98‑CE and 5/99‑CE, which were intended for kerosene used as an illuminant in oil‑burning lamps. The Department denied the claim, holding that the benefit was only for kerosene supplied to the Public Di…

The appellant, a small‑scale fruit‑processing unit, claimed exemption from West Bengal sales tax on the basis of Notification No. 1428‑FT dated 26‑May‑1994, asserting that its investment in plant and machinery was below Rs.5 lakhs after accounting for depreciation. The assessing authority held that the investment excee…

The appellant, a candidate in the Ex‑Servicemen (BC‑B) reserved category, was initially appointed as a constable but his appointment was later quashed on the ground that ex‑servicemen candidates have priority over dependents. The High Court directed that his case be considered in the general category, but the Superinte…

The appellant-wife, K. Neelaveni, complained that her husband had contracted a second marriage, given gold ornaments, subjected her to cruelty and forced her to abort a pregnancy, leading to a police charge‑sheet under IPC sections 406, 494 and 498A. The accused filed a petition in the Madras High Court seeking quash o…

The Union of India appealed against a Punjab & Haryana High Court order that directed the government to provide adequate premises for the Debt Recovery Tribunals (DRTs) at Chandigarh and to consider various administrative reforms. The Supreme Court examined the statutory framework of the Recovery of Debts Due to Bankin…

Satya Nand Munjal transferred 6,000 equity shares to a transferee in February 1982 under a deed that allowed revocation within a specified window. The transferee received 14,000 bonus shares during the period the gift was effective, and Munjal revoked the gift in June 1988, retaining the original shares but not the bon…

The Supreme Court heard appeals by three assessee brothers (Satya Nand Munjal, Brij Mohan Lal Munjal and Om Prakash Munjal) challenging High Court judgments that held they were liable to pay interest under section 168 of the Gift Tax Act, 1958 on tax assessed for the 1989‑90 assessment year. The issues were whether int…

M/s Uniworth Textiles Ltd., an export‑oriented unit, imported furnace oil on behalf of its sister concern and claimed exemption under Notification No. 53/97‑Cus. The Customs Commissioner issued a show‑cause notice demanding duty and penalty more than six months after the import, invoking the proviso to Section 28 of th…

Ranbaxy Laboratories Ltd. claimed rebate of excise duty and, after the refund was sanctioned, sought interest under Section 11BB of the Central Excise Act, 1944 for the delay. The revenue argued that interest was payable only after three months from the date of the refund order, while the assessee contended that the pe…

The State of Tamil Nadu introduced an interest‑free sales‑tax deferral scheme for expansion or diversification units under GO No. 119 dated 13 April 1994, requiring manufacturers to meet a Base Production Volume (BPV) and a Base Sales Volume (BSV) before enjoying deferral. India Cements Ltd. claimed the benefit after r…

The case arose from a politically motivated clash between two village factions in Chinthalajuturu, Andhra Pradesh, where a group of accused attacked a jeep, killing two persons (D‑1 and D‑2) and injuring several witnesses. The first information report (FIR) was challenged as a fabricated document and the fitness of ser…

Sudhir Kumar Consul was appointed as a clerk in Allahabad Bank in 1976 and promoted to officer in 1983. After taking voluntary retirement in 2001, he sought pension under the Old Pension Scheme, invoking Regulation 46(1) of the Allahabad Bank Officers Service Regulations, 1979, which provides pension in lieu of gratuit…

The importers, including Stoneman Marble Industries, were found to have imported rough marble blocks without the required licence and with mis‑declarations, leading to confiscation of the goods under Section 111(d) of the Customs Act, 1962. The Customs, Excise and Gold (Control) Appellate Tribunal reduced the redemptio…

Ajmera Housing Corporation filed an application under section 245C(1) of the Income Tax Act seeking settlement of undisclosed income, initially disclosing Rs.1.94 crore and later revising the annexure to disclose an additional Rs.11.41 crore. The Commissioner of Income Tax objected, arguing that the application did not…

M/s. Century Textiles Industries Ltd. obtained a decree against M/s. Surya Trading Company, Proprietor D.K. Jain. In execution proceedings, Deepak Jain (respondent No.1) objected, claiming he was not the proprietor and thus not liable. The execution court, following a High Court revision order directing an inquiry into…

The complainant, M/s B.S. Agricultural Industries, filed a consumer complaint against State Bank of India on May 5, 1997 alleging deficiency in service for non‑receipt of a demand draft and related documents. The cause of action arose on June 7, 1994 when the bank failed to deliver the draft, making the two‑year limita…

The Supreme Court considered an application by the Central Bureau of Investigation (CBI) to transfer the trial of the Ghaziabad Provident Fund scam from the Special Judge, CBI, Ghaziabad to a court in Delhi. The case involved alleged fraudulent withdrawals of government funds by former court officials and judges. The C…

The respondent, a police constable appointed in 1965, discovered that his date of birth recorded in his service book (1 June 1942) was incorrect and applied in 1990, after 25 years of service, for its correction to 30 June 1945. The employer rejected the request, the Administrative Tribunal dismissed it, but the High C…

The Supreme Court examined appeals by land owners from the villages of Harthala and Mukkarrabpur who sought enhancement of compensation awarded under the Land Acquisition Act, 1894. The Land Acquisition Officer had fixed modest rates, which were later enhanced by a reference court, but the High Court restored the origi…

The appellant, Ashok Laxman Gaikwad, was convicted of murder under Section 302 of the Indian Penal Code for allegedly setting fire to his lover by pouring kerosene on her and igniting it with a match. The prosecution's case relied heavily on the deceased's dying declaration recorded by a magistrate and corroborated by …

The State of Orissa directed its Vigilance Cell to investigate alleged irregularities in the procurement and milling of paddy by the respondent, a proprietary rice mill owner. The respondent filed multiple writ petitions; the High Court initially ordered the inquiry to be completed within twelve weeks, later stayed and…

The petitioner, G.S. Iqbal, challenged the election of K.M. Khader (the returned candidate) to the Lok Sabha on the grounds that the returned candidate was a member of two political parties at the time of filing his nomination, thereby violating Section 100(1)(d)(i) and (iv) of the Representation of the People Act, 195…

The appellant, Dewan Chand Builders & Contractors, challenged the constitutional validity of the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 and the accompanying Welfare Cess Act, arguing that the cess imposed on construction costs was a tax rather than a fee a…

Ram Sukh, a losing candidate in the 2007 Uttarakhand Legislative Assembly election, filed an election petition challenging the election of Dinesh Aggarwal on grounds of alleged corrupt practices and procedural lapses by the Returning Officer. The High Court dismissed the petition at the preliminary stage, holding that …

Hitesh Bhatnagar and Deepa Bhatnagar, married under the Hindu Marriage Act, filed a joint petition for divorce by mutual consent in 2001. Before the required second motion, Deepa withdrew her consent after the 18‑month period, leading the trial court to dismiss the petition. The appellant appealed, arguing that the 18‑…

Narayan Chandra Ghosh, a borrower, appealed to the Appellate Tribunal under Section 18 of the SARFAESI Act against an order of the Debt Recovery Tribunal. The Tribunal exempted him from the mandatory pre‑deposit of 50% of the debt, as required by the second proviso of Section 18, and the Calcutta High Court set aside t…

The case concerned show‑cause notices issued under Section 28 of the Customs Act, 1962 by the Commissioner of Customs (Preventive), Mumbai, to re‑assess duty on imported goods that had been cleared for home consumption. The respondents challenged the jurisdiction of the preventive commissioner, arguing that only a "pro…

Two members elected to the Goa Legislative Assembly were challenged on the ground that, at the time of filing their nomination papers, they held the offices of Chairman of the Goa Khadi and Village Industries Board and Chairman of the Goa State Scheduled Castes and Other Backward Classes Finance & Development Corporati…

Aggarwal Industries Ltd. imported 500 metric tons of crude sunflower seed oil under a contract dated 26 June 2001 at US$435 per metric ton, but shipment was delayed until 5 August 2001. The Customs authority rejected the contract price as the transaction value, arguing that the international market price had risen shar…

The Kallakkurichi Taluk Retired Officials Association challenged a Tamil Nadu Government Order dated 9 August 1989 that treated the component of dearness allowance as dearness pay for pension calculation differently for employees retiring before and after 1 June 1988, resulting in a lower pension for the latter group. …

ACE Auto Components Ltd, a small‑scale industrial unit, manufactured clutch parts and affixed the well‑known brand name "TATA" alongside its own brand "ACE" on the goods supplied to Tata vehicles. It claimed exemption from central excise duty under SSI Notification Nos. 1/93‑CE and 16/97‑CE. The Revenue issued a show‑c…

The appellant, Mis. Technoglobe, supplied equipment for the Tamil Nadu Film City project and received purchase orders stating that sales tax was exempted by the State Government. The Commercial Tax Officer later denied the exemption for the assessment years 1994-95 and 1995-96, levying tax and penalties, which the appe…

M/s Dilawari Exporters (appellant) exported garments to the USA and handed the consignment to Fourways Movers (respondent No.3), which issued a House Air Waybill and, on behalf of Alitalia Cargo (respondent No.1), a Master Air Waybill. The shipment was delayed, leading the exporter to claim damages before the National …

Manzar Sayeed Khan, the publisher of the book "Shivaji: Hindu King in Islamic India", and Vinod Hansraj Goyal, the printer, filed criminal miscellaneous petitions seeking clarification of a Supreme Court judgment dated 5 April 2007. The 2007 judgment had directed that the State of Maharashtra not proceed against the au…

The appellant, Laxmi Kant Bajpai, challenged the election of Hazi Yaqoob to the Uttar Pradesh Legislative Assembly on the ground that votes from 21 localities, allegedly outside the delimitation order, were improperly included in the electoral roll, violating Sections 100(1)(d)(iii) and (iv) of the Representation of th…

Oil and Natural Gas Corporation Ltd., a public sector undertaking, had borrowed foreign loans for revenue and capital purposes and revalued these loans in Indian rupees at each balance‑sheet date. It claimed the foreign‑exchange loss on revenue‑account loans as a deduction under Section 37(1) and sought to increase the…

S. Suresh, a 25‑year‑old lorry driver, lost his right leg below the knee in a road accident. He claimed compensation under the Workmen's Compensation Act, 1923, and the Commissioner awarded Rs 5,20,584, finding a 100% loss of earning capacity as a driver. The insurer appealed; the Karnataka High Court reduced the award…

The CFA Institute and its representative issued a public notice titled "A Word of Caution" warning prospective students about the use of the CFA trademark by the Institute of Chartered Financial Analysts of India (ICFAI) after an interim injunction was granted against ICFAI. ICFAI filed a private criminal complaint all…

The Bangalore Club, an unincorporated association of persons, claimed exemption from tax on interest earned from fixed deposits placed with its corporate member banks, invoking the doctrine of mutuality under s.2(24)(vii) of the Income‑Tax Act. The assessing officer treated the interest as taxable, but the Commissioner…

The respondent, M/s A.R. Enterprises, was found during a search of another premises to have undisclosed income for AY 1995-96 and had not filed a return by the due date. The Assessing Officer initiated block assessment under Chapter XIV‑B, treating the income as undisclosed despite the assessee having paid advance tax …

The assessee, Australian Foods India Ltd., manufactured cookies under the brand "Cookie Man" and sold them in branded plastic pouches as well as loosely from the counter of its exclusive retail outlet without any brand imprint on the cookies. Excise duty was paid on the packaged cookies but not on the loosely sold ones…

M/S I.C.D.S. Ltd., a non‑banking finance company, purchased trucks and leased them to third parties, registering the vehicles in the lessees' names. The company claimed depreciation under Section 32 of the Income Tax Act, 1961 at both the normal and higher rates, arguing it owned the trucks and used them in its leasing…

The case arose from a complaint under Section 138 of the Negotiable Instruments Act. The accused obtained a High Court order under Section 482 CrPC allowing her to appear through counsel and the High Court issued sweeping directions to all criminal courts to dispense with personal attendance of accused in such cases an…

The Supreme Court examined whether "physician samples" of patented and proprietary medicines, which are distributed free of cost to doctors and prohibited from sale under the Drugs and Cosmetics Act, are liable to central excise duty. It held that excise duty is a tax on manufacture, not on sale, and therefore the stat…

The Delhi Race Club challenged the constitutional validity of the Mysore Race Courses Licensing Act, 1952 (as extended to Delhi) and its 2001 amendment that raised the licence fee for horse racing ten‑fold. The club argued that Section 11(2) gave the Administrator unfettered power to fix fees without guidance, amountin…

The appellant's 4‑acre land in Medak district was acquired for the Singnoor project and awarded compensation of Rs 9,000 per acre. He sought enhancement to Rs 35 per square yard, relying on a nearby acquisition (Ex A.6) where compensation was Rs 18 per square yard. The High Court dismissed the appeal, preferring its ea…

Baidyanath Ayurved Bhawan Ltd. manufactures Dant Manjan Lal, a tooth powder prepared according to Ayurvedic formulas. Earlier it was classified as a medicine and exempt from excise duty, but the Tribunal later held it to be a toilet requisite. After the Central Excise Tariff Act, 1985 introduced Sub‑heading 3003.31 for…

The Ludhiana Improvement Trust (Trust) had initiated a Model Town Extension Scheme that involved acquiring land from several co‑operative societies, including Shakti Co‑operative House Building Society (Society). The land of the societies was later exempted from acquisition under Section 56 of the Punjab Town Improveme…

The Commissioner of Central Excise appealed against the Customs, Excise & Service Tax Appellate Tribunal’s order that quashed a differential excise duty demand and penalties imposed on M/s Food & Healthcare Specialities (the assessee) and its partner Mis Heinz India Pvt. Ltd. (Heinz). The assessee blended and packed "G…

M/s Flex Engineering Ltd. manufactures custom automatic form‑fill and seal (F&S) machines and claimed Modvat credit for flexible laminated plastic film and poly‑paper used to test each machine before delivery. The revenue authorities rejected the claim, holding that testing is a post‑manufacture activity and the materi…

The Food Corporation of India (FCI) issued circulars in 1985, 1986 and 1987 granting special pay increments to in‑service employees who obtained professional qualifications after joining, while employees recruited with those qualifications were excluded. The Karamchari Sangh challenged the scheme as discriminatory unde…

The assessees, M/s Osnar Chemical, supplied polymer‑modified bitumen (PMB) and crumbled‑rubber‑modified bitumen (CRMB) by heating petroleum bitumen, adding a small proportion of polymer and additives, and agitating the mixture to improve its quality. The revenue argued that this process created a new marketable commodi…

The respondents, employees of Indian Oil Corporation, obtained a writ order regularising their service. The corporation appealed the order, filing its appeal 59 days after the deadline and seeking condonation of delay under Section 5 of the Limitation Act, 1963. The Gauhati High Court Division Bench rejected the condon…

Aurangabad Electricals Ltd., a manufacturer of magneto assemblies, was issued a show‑cause notice alleging that it had undervalued inputs purchased from Bajaj Auto, thereby evading central excise duty. The adjudicating commissioner levied differential duty of Rs.84.27 lakh and a penalty of Rs.69.72 lakh, which the Appe…

The appellant was convicted under Section 307 of the IPC for an offence committed on 6 March 1983, when he was about 15 years old. After serving part of his sentence, he challenged the conviction on the ground that he should be treated as a juvenile under the Juvenile Justice (Care and Protection of Children) Act, 2000…

The Commissioner of Central Excise issued a show‑cause notice to M/s. Bajaj Auto Ltd. alleging that it supplied aluminum ingots to M/s. Anurang Engineering at an under‑valued landed cost, thereby evading excise duty on the finished castings. The adjudicating authority held Bajaj liable for duty, penalty and interest, b…

Siemens Ltd. issued a 2007 notification inviting workmen to apply for a two‑year Officer Trainee programme, after which successful candidates would be designated as Junior Executive Officers. The Siemens Employees Union alleged that this scheme violated clause 7 of a 1982 settlement (prohibiting officers from doing nor…

The case concerned the promotion of Deputy Rangers/Foresters to Rangers in the Kerala Forest Subordinate Service, which required candidates to undergo Rangers training selected by the Kerala Public Service Commission (KPSC). The appellants, who were approved probationers, alleged that the KPSC had improperly included i…

The appellant, whose husband was killed in the 2002 Gulberg Society riots, filed a writ petition under Article 226 and Section 482 CrPC seeking registration of a private complaint as an FIR and investigation by an independent agency. The High Court dismissed the petition, directing the appellant to use the remedies und…

The Supreme Court considered an application under Section 11(6) of the Arbitration and Conciliation Act, 1996 for the appointment of an arbitrator to resolve a tax‑related dispute arising from a consultancy contract that had been completed. DHV BV, a foreign sub‑consultant, claimed that the client (TNPWD) had failed to…

The Supreme Court examined whether employees of the Pepsu Road Transport Corporation could claim pension benefits under a scheme introduced in 1992 despite not exercising the option to join the scheme or refunding advances taken from the employer's C.P.F. contribution as required by the Corporation's Regulations. The C…

The petitioner, Neeti Malviya, sought to transfer a divorce petition from the Family Court in Bangalore to the Family Court in Hoshangabad. The parties had reached a settlement in Supreme Court Lok Adalat, agreeing that the husband would pay Rs. 65 lakh and that a joint application for divorce by mutual consent would b…

The case involves the kidnapping of a four‑year‑old boy by five accused persons in the presence of his mother, who was overpowered, injured and later identified the perpetrators and the white Maruti van used. The prosecution proved the existence of a ransom note threatening the child's life, and multiple independent wi…

The respondent, S/S Parikh Gramodyog Sansthan, manufactures voltage stabilizers and was assessed sales tax as an 'electrical good' under Entry 16 of the U.P. Trade Tax Act, 1948. The assessee contended that the stabilizers should be classified as 'electronic goods' under Entry 74(f)/(a)(iii) of Notification No. 1223/34…

In the 2008 Bagepalli Legislative Assembly election, the CPM candidate G.V. Sreerama Reddy (appellant) lost after a recount and filed an election petition under Section 81 of the Representation of the People Act, 1951. The petition was filed by his advocate without the petitioner’s personal presence, leading the Karnat…

The assessee, S. Gurukripa Resins Pvt. Ltd., manufactured turpentine oil and rosin by distilling crude turpentine and used electric motors to lift water for cooling the condensers. It claimed exemption from excise duty on the ground that the manufacturing process was carried out without the aid of power. The revenue au…

The case concerns a Railway Judicial Magistrate, Pandey Gajendra Prasad, who was dismissed from service after a departmental enquiry found him guilty of misconduct for granting bail in cases involving the NDPS Act. The Standing Committee of the Patna High Court recommended dismissal, which was approved by the Full Cour…

The Madras Bar Association challenged the constitutional validity of the National Tax Tribunal Act, 2005 and the provisions of Article 323B (and Article 3238) of the Constitution, arguing that the Act undermines the basic structure by creating a parallel tribunal system under executive control. The petition also contes…

The appellant, BHAWANI PRASAD SONKAR, sought a compassionate appointment in the Indian Railways for himself after his father, a Guard Mail/Express, was medically de‑categorised and retired on 30 August 1999 without being offered alternative employment. The Railway Board had issued several circulars governing compassion…

The Haryana government issued a notification under Section 4 of the Land Acquisition Act, 1894 to acquire 184.56 acres for an urban mini‑estate, leading many landowners to file objections and writ petitions. While the High Court released the lands of 22 owners, the appellants' lands remained under acquisition despite s…

Pepsi Foods Ltd. manufactured snack products and sold 96% of them to its related person, M/s. Frito‑Lay India, claiming that the sale occurred at its factory gate and that freight charges to the related‑person’s depot should be excluded from the assessable value. The Revenue argued that under the pre‑2000 provision of …

The appellants, volunteers of the Punjab Home Guards, were terminated for alleged indiscipline at a railway station. They challenged the termination, arguing that the 1983 Punjab Home Guards and Civil Defence (Field) Class III Rules did not apply to volunteers and that the 1963 Rules required a show‑cause notice and a …

The dealers, M/s Sanjiv Fabrics, were registered under the Central Sales Tax Act, 1956 and authorized to issue Form ‘C’ for importing cotton and cotton yarn. They used Form ‘C’ to import cotton waste, polythene, sutli and tat, which were not covered by their registration certificate. The revenue levied penalties under …

Agarwal Oil Refinery Corp purchased burnt motor oil, refined it, and sold the refined product. The assessing authority taxed the burnt oil under Section 3‑AAAA of the U.P. Trade Tax Act, treating it as "old, discarded, unserviceable store". The Tribunal and the Additional Commissioner (J) held that the refined oil was …

The appellant, Chitresh Kumar Chopra, was charged under Section 306 read with Section 34 of the IPC for allegedly abetting the suicide of his business partner, Jitendra Sharma, by mental harassment over a profit dispute. The trial court framed charges, finding sufficient material to presume that the appellant had insti…

The Supreme Court examined an appeal by Satwant Kaur Sandhu challenging the repudiation of a mediclaim policy by New India Assurance Company Ltd. The insurer rejected the claim on the ground that the deceased had concealed his chronic renal failure and diabetes in the proposal form, which the Court held to be material …

The complainant, a petroleum trader, alleged that four members of the same family issued a cheque of Rs 24,92,115 drawn on Indian Bank, Sonepat, which was returned unpaid with the remark "Account closed". He filed a criminal complaint under Section 138 of the Negotiable Instruments Act against the four accused. The acc…

The appellant, a tobacco business, took a fire insurance policy for stock stored in a godown which was destroyed by fire on 22-23 March 1988. Although the insurer and the bank were notified, the appellant did not lodge a claim until 1992 and only sought claim forms, which the insurer refused, citing the claim as time‑b…

The claimant purchased a comprehensive motor insurance policy from New India Assurance Ltd. for his car, which was involved in a fatal accident on 29 February 1992. The insurer denied the claim, alleging that the driver’s driving licence was not valid on the date of the accident because it had expired on 25 October 199…

The appellants, accused of dowry death and related offences under Sections 498A, 304B (IPC) and Sections 3 and 4 (Dowry Prohibition Act), obtained anticipatory bail from an Additional Sessions Judge under Section 438 of the CrPC after the court considered two dying declarations that made no allegation against them. The…

In the 2005 Gharaunda Assembly election, Rekha Rana was declared winner by a margin of 21 votes. Jaipal Sharma filed an election petition alleging that the victory was secured through a large number of void votes cast by impersonation, double voting, and votes by deceased or incarcerated persons. During evidence, Sharm…

The Customs department seized a large quantity of rough diamonds from M/s. M. Ambalal & Co. after the firm failed to produce a valid import licence. The firm was directed to pay duty, a redemption fine and penalty, but appealed claiming exemption under Notification No.247-Cus dated 02‑08‑1976, which exempts certain art…

M/s Nagarjuna Construction Co. Ltd. entered into composite construction contracts and paid service tax before 1 June 2007 under the then‑applicable clauses (zzd), (zzq) and (zzzh) of Section 65(105) of the Finance Act, 1994. After the amendment introducing clause (zzzza) and the Works Contracts (Composition Scheme for …

The appellant, Udey Chand, was declared Sarpanch of a Gram Panchayat by a margin of four votes. The election petitioner, Surat Singh, filed an election petition under Section 176(4)(b) of the Haryana Panchayati Raj Act, 1994, seeking a recount of votes alleging irregularities in counting and misconduct by the Returning…

The appellant, a practising advocate, was charged under IPC s.324. After failing to appear on 7 August 2002, the Additional Chief Metropolitan Magistrate issued a non‑bailable warrant (NBW) returnable on 31 October 2002. The appellant appeared on 12 August and the warrant was cancelled, but on 15 August the police insp…

The State of Maharashtra issued a notification under s.95 CrPC ordering the forfeiture of every copy of the book "Shivaji – Hindu King in Islamic India" on the basis of an FIR alleging offences under s.153, s.153A and s.34 IPC. The High Court quashed the notification, holding it failed to state the grounds of the Gover…

The Maharashtra State Financial Corporation (MSFC) sanctioned a Rs 30 lakh term loan for the complainant's hotel project, disbursing only the first instalment and conditioning further releases on progress reports and interest payments. The complainant failed to submit progress reports, defaulted on interest, and his Rs…

The case involved eight persons accused of murdering Upendra Singh and attempting to murder his brother over a disputed land. The prosecution proved that a group of more than five armed men formed an unlawful assembly with the common object of eliminating the victims, and that Rajeshwar Singh fired the fatal shots. The…

The appellant, Commissioner of Central Excise, challenged the Tribunal’s order that allowed Mis. Rajasthan Spinning and Weaving Mills Ltd. to claim MODVAT credit on steel plates and M.S. channels used to fabricate a chimney for a diesel generating set. The issue was whether these items qualified as "capital goods" unde…

M/s Saurashtra Cement Ltd., a cement manufacturer, entered into a contract to purchase a new cement plant. The supplier failed to deliver the plant on time, and under a liquidated damages clause the assessee received Rs.8,50,000 as compensation. The Revenue argued that the amount was a revenue receipt and should be tax…

The appellant, New India Assurance Co., insured a heavy truck owned by the respondent, Pradeep Kumar, which was damaged in an accident. The respondent repaired the vehicle using a bank loan and claimed the repair expenses plus interest from the insurer. The insurer relied on reports of two approved surveyors and offere…

The appellants were selected and appointed as Assistant Surgeons in the Directorate of Health Services, Jammu, but were posted as Senior/Junior House Officers at the Government Medical College, Jammu, which falls under the Directorate of Medical Education. The High Court initially set aside the reversion order, holding…

The appellants, who together held over 90 lakh shares in Apollo Tyres, had their holdings attached under the Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992. The Custodian prepared a scheme for sale of the attached shares, which the Special Court approved, categorising the shares and …

Anand, a field officer appointed on a Scheduled Tribe reservation, sought validation of his Halbi tribe status after his caste certificate was cancelled by the Caste Scrutiny Committee and upheld by the High Court. He had submitted numerous pre‑Independence school certificates and other documents showing his relatives …

Maharashtra State Electricity Distribution Co. Ltd. (successor to MSEB) and its Chairman were accused by Datar Switchgear Ltd. of fabricating documents submitted to an arbitral tribunal, alleged to be offences under Sections 192 and 199 IPC read with Section 34. The High Court refused to quash the criminal complaint, p…

The appellant, Asoke Basak, then Chairman of the Maharashtra State Electricity Board (MSEB), was charged in a criminal complaint under Sections 405, 409 read with Section 34 of the IPC for allegedly refusing to refund a Rs 5 lakh security deposit made by Datar Switchgear Ltd. (respondent No.2). The deposit was adjusted…

The appellant, a mustard oil manufacturer, obtained an open transit insurance policy that required declaration of "each and every consignment" before dispatch. After a railway accident damaged a consignment, the insurer repudiated the claim, alleging the appellant had failed to disclose all dispatches, exceeding the po…

In Phunde village, Maharashtra, a clash between rival political factions (PWP and Congress‑I) on the night of 2‑3 April 1988 resulted in the murder of Suresh Atmaram Gharat and injuries to several others. Nineteen accused were charged under IPC sections 147, 148, 302 read with 149, 307 and 326 read with 149. The trial …

The Commissioner of Central Excise appealed against the classification of non‑woven floor coverings manufactured by M/s Uni Products (I) Ltd., which consist of a jute base fabric with a polypropylene exposed surface. The Revenue argued that the products should be classified under heading 5702.90 (synthetic floor coveri…

Charminar Non‑Wovens Ltd., a carpet manufacturer, classified its non‑woven carpets as "jute carpets" under heading 5703.20 and claimed a concessional excise duty. The Revenue issued a show‑cause notice alleging mis‑classification and appealed the adjudicating authority’s order that upheld the classification. The Addl. …

M/s Champdany Industries Ltd. manufactured carpets interlacing jute, cotton and polypropylene yarns, with jute constituting more than 50% by weight. The Revenue issued a show‑cause notice classifying the carpets as polypropylene carpets because the surface was polypropylene, rejecting the predominance of jute. The Assi…

The case concerned whether the erection of an Asphalt Drum/Hot Mix Plant using duty‑paid components constitutes the manufacture of excisable goods under Section 2(d) of the Central Excise Act, 1944, and whether the manufacturers of the plant’s parts were eligible for exemption under Notification No.1/93‑CE. The Supreme…

RBF Rig Corporation imported rig spares under a contract with ONGC and paid customs duty because it could not obtain Essentiality Certificates required for exemption. The Delhi High Court, exercising its writ jurisdiction under Article 226, directed ONGC to issue recommendatory letters and the DGH to issue the certific…

MIS Salora International Ltd., a manufacturer of television components, assembled the parts into complete TV sets for testing, numbered and matched them, then disassembled the sets and shipped the parts to satellite units for final assembly. The Revenue classified the goods as "Television Receivers" under Tariff Entry …

The appellant, M. Chandra, was elected from a Tamil Nadu assembly seat reserved for Scheduled Castes, but the election petitioner challenged her eligibility on the ground that she was a Christian and not a member of the Hindu Pallan Scheduled Caste. The High Court shifted the burden of proof onto the appellant to demon…

The State of Himachal Pradesh acquired land for a housing colony and issued a notification under the Land Acquisition Act, 1894. The Collector’s award of compensation was challenged by the landowners, who obtained a higher valuation from the District Judge based on sale deeds. The Housing Board appealed, and the Himach…

Mis. Kanchanganga Sea Foods Ltd., an Indian exporter of seafood, chartered fishing vessels from a Hong Kong company and agreed to pay the charter fee as 85% of the gross earnings from fish sales. The catch was brought to Chennai, valued, and customs duties were paid before the non‑resident company received its share. T…

The appellant, Pradip Buragohain, challenged the election of Pranati Phukan to the Assam Legislative Assembly on the ground that she committed seven acts of corrupt practice, chiefly bribery of Rs.500 per voter and organizing a feast on polling day. The High Court dismissed the election petition, finding the oral testi…

The petitioners sought appointment of an arbitrator under Sections 11(5) and 11(6) of the Arbitration and Conciliation Act, 1996, alleging a live dispute arising from an arbitration clause (Clause 41) in an agreement dated 19 January 2004 concerning a 74% equity stake in Varsha Hill Fort Resorts Pvt. Ltd. The High Cour…

The appellants, a sugar manufacturer, imported capital goods and placed them under customs bond warehousing. Their bond periods expired in December 1996 and January 1997, and an application for extension was rejected. After the Export Promotion Capital Goods (EPCG) Scheme was extended to agro‑industries, the appellants…

The State Bank of India advanced a Rs. 4.5 crore loan to the appellants on an equitable mortgage and, after default, issued a notice under Section 13(2) of the SARFAESI Act. The bank then filed an application under Section 14 before the Chief Metropolitan Magistrate, which ordered possession of the mortgaged property a…

Sesa Industries Ltd. (SIL), a subsidiary of Sesa Goa Ltd. (SGL), sought court sanction for a scheme of amalgamation with SGL. The sole dissenting shareholder, Krishna H. Bajaj, intervened, highlighting an inspection report under s.209A that alleged financial irregularities and siphoning of funds. The High Court’s Singl…

United Riceland Ltd., a dealer engaged in purchasing and dehusking paddy for export, was assessed purchase tax for the assessment year 1990-91 under the Haryana General Sales Tax Act, 1973. The dealer challenged the assessment, arguing that the exemption under Section 9(1)(b) should remain effective until the amendment…

The Automotive Tyre Manufacturers Association (ATMA) and its members imported Nylon Tyre Cord Fabric and sought relief from an anti‑dumping duty imposed on imports from China under the Customs Tariff Act, 1975. The Designated Authority (DA) investigated, issued provisional duty, and later, after a change of officer, re…

Vinod Kumar, a bus conductor employed by U.P. State Road Transport Corporation, was found to have collected fare from passengers without issuing tickets, amounting to misappropriation of funds. An internal disciplinary inquiry led to his dismissal, which was challenged in an industrial dispute before the Labour Court. …

The accused (MD. Ankoos & others) were charged with murder, rioting, house trespass and related offences for the killing of five villagers suspected of sorcery. The trial court acquitted all 77 accused, finding the eye‑witness testimonies (PW‑2 to PW‑4) unreliable and noting contradictions. The High Court set aside the…

Gammon India Ltd. and Atlanta Infrastructure Ltd. formed a joint venture (Gammon‑Atlanta JV) to bid for a National Highways Authority of India (NHAI) road contract, which was awarded to the JV. Gammon imported a concrete batching plant and claimed exemption from customs duty under Notification No. 17/2001 (Condition 38…

Doaba Steel Rolling Mills, a manufacturer of hot re‑rolled steel, was initially assigned an annual capacity of 7,683.753 MT using the formula in Rule 3(3) of the 1997 Rules, but the Commissioner applied Rule 5 to fix the capacity at 11,961.135 MT based on actual production in 1996‑97. After the mill altered its machine…

Chandna Impex Pvt. Ltd., an importer of plywood and related products, was alleged to have undervalued imported goods, leading to a show‑cause notice under Section 124 of the Customs Act, confiscation under Section 111, a demand under Section 28AB and a penalty under Section 114A. The appellant appealed the Tribunal’s d…

The respondents, who had worked as part‑time contingent casual labourers in the Central Excise Department for 8‑14 years, sought regularisation and a relaxation of the age limit for recruitment to the post of Sepoy. The Central Administrative Tribunal directed the department to relax the age limit, and the High Court m…

Kesar Enterprises Ltd., a handling agent for an export consignment of rectified spirit, was served notice to pay excise duty and interest after one of fifteen tank wagons failed to reach the port. The State argued that penalty could be imposed under Rule 633(7) of the Uttar Pradesh Excise Manual despite the High Court’…

The appellant, K.K. Ramachandran Master, filed an election petition under the Representation of the People Act, 1951 challenging the election of M.V. Sreyam Kumar on grounds of corrupt practices alleged under Sections 123(4), 123(5) and 123(6). The High Court dismissed the petition, holding that it failed to disclose m…

Pearl Drinks Ltd. claimed eight deductions while computing excise duty under the Central Excise Act, 1944. The Commissioner allowed six deductions and disallowed two; the company appealed and the tribunal, affirmed by the Supreme Court, upheld the disallowance of the two deductions. The Central Board of Excise and Cust…

The Supreme Court examined a petition by Sushil Suri, an executive director of Morepen Labs Ltd., who sought to quash a CBI chargesheet under Section 482 of the Cr.P.C. on the ground that the company had repaid the hire‑purchase loan it obtained fraudulently from Punjab & Sind Bank and thus caused no loss. The chargesh…

The insured imported two machines and obtained transit insurance. During road transport only the printer machine was damaged; the film processor remained functional. Surveyor reports and the manufacturer’s engineer confirmed that the printer was extensively damaged and could not be repaired in India, while the film pro…

The dispute concerned about 90 acres of land in Andhra Pradesh that had been declared evacuee property under the Administration of Evacuee Property Act, 1950 by a notification dated 11‑12‑1952 and later acquired by the Central Government under Section 12 of the Displaced Persons (Compensation and Rehabilitation) Act, 1…

M/s. Sanghvi Reconditioners Pvt. Ltd., a ship‑repair unit, was found to have imported engineering cargo as "ship spares" and then sold the goods to a third party, thereby fraudulently claiming exemption under Notification No.211/83. The Customs Commissioner demanded duty, penalty and interest; the appellant withdrew it…

Tukaram S. Digole, who lost a Lok Sabha election, filed an election petition alleging that Manikrao Shivaji Kokate had made communal appeals in violation of Section 123(3) of the Representation of the People Act, 1951. Digole sought to prove the allegation by producing a VHS cassette he claimed was a certified copy fro…

The Uttar Pradesh Vidyut Mazdoor Sangh (the Union) filed an application under Rule 25(2)(v)(a) of the Uttar Pradesh Contract Labour (Regulation and Abolition) Rules, 1975, seeking equal wages for contract workers employed in a temporary water‑filtration plant of the Anpara Thermal Power Project as those paid to regular…

The appellant Munna @ Puran Yadav and two co‑accused were tried for the murder of Chhota, the son of Gariba (PW‑4). Gariba, the father and sole eye‑witness, testified that the three accused entered his house, the co‑accused held the victim and the appellant fired the fatal shot. The trial court convicted the appellant …

In the 2004 Lok Sabha election for Muvattupuzha, P.C. Thomas was declared elected by a narrow margin. The election petitioner, P.M. Ismail, challenged the result alleging that Thomas had committed corrupt practices under Sections 123(3) and 123(5) of the Representation of the People Act, 1951 by printing and circulatin…

The case concerned M/s Tarpaulin International, which produced "tarpaulin made‑ups" by cutting tarpaulin fabric, stitching the pieces and fixing eye‑lets. The Revenue argued that this process amounted to "manufacture" under Section 2(f) of the Central Excise Act, 1944 and that the finished product was a distinct, marke…

The appellant, M/s Hyderabad Engineering Industries, claimed exemption from Central Sales Tax on goods moved from its Hyderabad factory to its out‑of‑state godowns, arguing that the transfers were merely stock movements between branches and not inter‑State sales. The State of Andhra Pradesh contended that the movement …

The Vartak Labour Union, representing casual workers of the Border Roads Organisation (BRO), sought a writ directing the Union of India to regularise its members who had worked for up to forty years. The Gauhati High Court, relying on a 2001 Office Memo, ordered regularisation, which was later modified and upheld by a …

Shanker Raju, a Judicial Member of the Central Administrative Tribunal, completed two five‑year terms (total ten years) and applied for a fresh vacancy in April 2010. The Union of India rejected his application, stating that he would complete his second term on 9 December 2010 and was therefore ineligible for re‑appoin…

The appellant was appointed as High School Assistant (Hindi) after a vacancy arose on 1 July 2003. Respondent No.1, already a Lower Grade Hindi Teacher, did not possess the required qualification on that vacancy date but obtained it later on 23 September 2003. He challenged the appellant's appointment, arguing that the…

The appellants, owners of approximately 160 kanals of land in Jagadhri, Haryana, challenged the State's failure to make a compensation award within two years of the declaration under the Land Acquisition Act, 1894, arguing that the statutory lapse under Section 11A amounted to a withdrawal from acquisition under Sectio…

M/s Hotel Ashoka, a dealer under the Karnataka Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956, sold goods at its duty‑free shop in Bengaluru International Airport before the goods crossed the customs frontiers of India. The Assistant Commissioner of Commercial Taxes assessed Rs. 4,20,70,900 as sales tax,…

Sunil Kumar, a mini‑truck driver, was injured in a collision on 10 July 2003, sustaining three fractures and a 45% permanent disability. He claimed compensation under Section 166 of the Motor Vehicles Act for loss of earnings, but the Motor Accident Claims Tribunal awarded only Rs 45,000 for disability, Rs 21,000 for t…

Saraswati Sugar Mills, a manufacturer of sugar and molasses, fabricated iron‑and‑steel structures in its own factory to support newly installed sugar‑processing machinery and claimed exemption from excise duty under Notification No. 67/95‑CE, which exempts "capital goods" defined in Rule 570 of the Central Excise Rules…

The Bihar State Electricity Board (BSEB) took over Patna Electric Supply Co. Ltd. (PESCO) and was directed by the Supreme Court to pay compensation based on the book value of PESCO's assets under the Indian Electricity Act, 1910. BSEB paid Rs 99.72 lakhs, leaving a balance of Rs 35.74 lakhs, which it paid to the Bank o…

The exporter, Mis Siddachalam Exports Pvt. Ltd., claimed a duty drawback on garments exported at declared FOB values of Rs. 390‑417 per piece, but the customs authorities alleged the values were inflated and seized the goods. A market valuation report from M/s Skipper International, later retracted, was used by the rev…

Vikram Greentech (I) Ltd. and others took a comprehensive floriculture insurance policy covering six poly‑houses. Severe storms damaged seven poly‑houses, including three (7, 8A, 8B) that were constructed after the policy was issued. The insurer refused to pay for the latter, leading the claimants to approach the Natio…