Created by Fuzzy Cloud | Our 2nd AI-Powered Solution
91 judgments · newest first · showing 1–91
The Supreme Court examined whether a purchaser who has taken possession of flats after full payment, but without a registered deed, is the "owner" for tax purposes under Section 22 of the Income‑Tax Act, 1961. The assessee argued that the rental income should be taxed under Section 56 as "income …
The Supreme Court examined whether receipts received by several members' clubs, including Bankipur Club Ltd., for drinks, refreshments, rent, admission fees and subscriptions constitute taxable income under the Income‑Tax Act. The clubs, registered as non‑profit companies under Section 25 of the …
Ballav Kumar Sethi, a 24‑year‑old, was killed by an oil tanker. His dependents filed a claim under Section 110‑A of the Motor Vehicles Act, 1939 for loss of estate and support. The Tribunal awarded Rs 1,00,000 and the High Court added Rs 18,000. The Supreme Court examined the multiplier method for …
The Union of India requisitioned 1,007 kanals of land in Sansoo village, Udhampur, under Section 6 of the Jammu and Kashmir Requisition and Acquisition of Immovable Property Act, 1968. The Land Acquisition Officer initially fixed compensation at Rs 12,000‑9,000 per kanal, but the claimants appealed …
The Agricultural Market Committee, a statutory body under the Andhra Pradesh (Agricultural Produce and Livestock) Markets Act, 1966, levied a market fee on Shalimar Chemical Works Ltd for its purchase of copra. The respondent challenged the fee, arguing that the sale occurred in Kerala, not within …
Dwarikesh Sugar Industries Ltd. entered into a contract with Prem Heavy Engineering Works (P) Ltd. for supply of equipment, the latter furnishing two unconditional bank guarantees from State Bank of India. When the equipment was not delivered, Dwarikesh invoked the guarantees, but Prem obtained ex …
The first appellant, a public limited company, and its senior directors were accused by minority shareholders of oppression and mismanagement. The shareholders filed petitions before the Company Law Board under Sections 397 and 398 of the Companies Act, 1956, seeking injunctions and the appointment …
The Thiagarajar Charities Trust, created in 1962, carried on a business of buying and selling cotton yarn under a board resolution. The Trust claimed exemption from income tax under Section 11 of the Income‑Tax Act, arguing that the business was merely a means to achieve its charitable objects and …
The appellants, non‑resident ship owners, had tax assessed on their shipping earnings under Section 172(4) of the Income Tax Act, 1961 and paid the tax. They later exercised their right under Section 172(7) to obtain a regular assessment, which showed that the tax previously paid was in excess. The …
The Uttar Pradesh Government created two separate corporations under the U.P. Water Supply and Sewerage Act, 1975: the state‑wide Jal Nigam and the locally‑jurisdictioned Jal Sansthans. Employees of the Garhwal Jal Sansthan Karmachari Union sought parity in pay with Jal Nigam employees, relying on a …
The appellant, N.S. Nale, sought redemption of a possessory mortgage on an inam land that had been resumed and regranted under the Bombay Pargana and Kulkarni Watans (Abolition) Act, 1950. The mortgagee, Bapu Ganpati Jagtap, failed to pay the statutory occupancy price required for regrant, yet …
The deceased declarant, who had three wives and ten children, had elected his first wife and her minor children as his statutory family under Explanation I to Section 82 of the Kerala Land Reforms Act, 1963. The Taluk Land Board ordered him to surrender 160.54 acres of surplus land; after revisions …
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, …
Maharani Raj Laxmi Devi, after adopting a minor son and the death of her husband, claimed HUF status and excluded the minor's one‑sixth share—acquired under Section 6 of the Hindu Succession Act—from the HUF's taxable income for AY 1966‑67 to 1970‑71. The Income Tax Officer held that, absent a …
The Supreme Court considered appeals by the Commissioner of Income‑Tax against shareholders of the liquidated Tinnevelly Motor Service Company who had received dividends from the liquidator. The revenue argued that amounts assessed under Section 41(2) of the Income‑Tax Act, 1961 – representing …
The appellant, Gulab Devi, succeeded to her father's tenancy under Section 35 of the Uttar Pradesh Tenancy Act, 1939, along with her sister Ram Kumari. After the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950 came into force, Ram Kumari died unmarried while Gulab Devi was already …
The husband obtained an ex‑parte decree of divorce and subsequently died. The wife (appellant) filed an application under Order IX Rule 13 of the Code of Civil Procedure to set aside the decree, asserting that it affected her marital status and property rights. The trial court dismissed the …
The Supreme Court considered an appeal by Shree Baidyanath Ayurved Bhandan Pvt. Ltd. against the State of Bihar, which had refused to refund taxes collected on certain ayurvedic preparations that the Court had earlier held to be illegal under the Excise Acts. The appellant had applied for refund in …
J.K. Synthetics Ltd filed a refund claim that was rejected, appealed and the appeal was allowed by the Collector (Customs). The Collector of Central Excise then appealed before the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT). At the hearing on 31 August 1987 the appellant was …
The State of Tamil Nadu filed an application seeking modification of the Supreme Court’s July 22, 1996 order that continued the August 18, 1994 order directing a 69% reservation for backward classes, SCs and STs in medical, engineering and other educational institutions and the creation of …
The petition challenged the constitutional validity of Chapter VIII‑A of the Maharashtra Housing and Area Development Act, 1976, which allows acquisition of properties on payment of one hundred times the monthly rent, and argued that Article 31C of the Constitution shields the Act from attack under …
The deceased wife was attacked by her husband, who beat her, poured kerosine on her and set her on fire. She gave two dying declarations, one to an Executive Magistrate on the day of the incident and another to a Sub‑Inspector the following day, both describing the accused's actions. At trial, the …
In the 1991 Tamil Nadu Legislative Assembly election for the Chennaimahadevi constituency, the returned candidate (appellant) filed an election expense return showing Rs 36,350, admitting use of one vehicle (TN‑72‑1909) with Rs 15,875 expense but also acknowledging a second vehicle (TN‑555) whose …
The dispute arose from the Gram Panchayat elections in Nalgonda district, Andhra Pradesh, where the names of about 94 persons were deleted from the draft electoral roll. The affected persons filed a writ petition seeking to be allowed to vote. The High Court initially ordered that they could …
The Welfare Association filed a civil suit seeking a perpetual injunction to prevent the conversion of a designated green belt in Sector 7, Faridabad, into a petrol pump operated by Rajiv Kapoor and others. The trial court initially granted an ad‑interim injunction, later vacated it, but on revision …
A massive fraud involving approximately Rs. 500 crore was uncovered in Bihar's Animal Husbandry, Education, Cooperation and Fisheries Departments, prompting the Patna High Court to order a Central Bureau of Investigation (CBI) probe under Article 226 of the Constitution, without the State …
The Ludhiana Improvement Trust appealed against a High Court order that awarded a uniform compensation of Rs. 107 per square yard for 13 acres of land acquired for commercial‑residential purposes, rejecting the belting system used by the Land Acquisition Officer who had classified portions of the …
The Election Commission issued a notification for a bye‑election to the Udhampur Parliamentary Constituency and, after a reference by the Returning Officer, directed a repoll at certain polling stations, which was carried out. The election result was challenged before an election petition, and the …
The case concerned acquisition of 171.46 acres of agricultural land in Moradabad for UPSIDC. The Land Acquisition Officer initially fixed compensation at Rs 15,500 per acre, which was later increased by the District Court to Rs 40,000 and by the High Court to Rs 50,000 per acre based on sale deeds …
Sh. A. Chinnappa contested the Bethamangala Assembly seat in Karnataka, which was reserved for Scheduled Castes, claiming he belonged to the Mundala caste listed in the Presidential notification under Article 341. The Karnataka High Court held that he actually belonged to the Mondy/Mondigaru caste, …
Y.H. Pawar was appointed as a Class III employee on an ad‑hoc basis on 22 March 1960 after being called from the Employment Exchange. When the Ministerial Recruitment Rules were later framed, he was regularised on 6 May 1968 with seniority from the date of selection under the new rules. Pawar …
The Supreme Court examined whether, under Section 17(iii)(b) of the Uttar Pradesh Agricultural Produce Market Act, a purchasing trader remains liable to pay the market fee when the selling trader does not collect it. The dispute arose from a sale of specified agricultural produce between two …
EMKAY Investments Pvt Ltd, a newly set up small‑scale plywood manufacturer, claimed exemption from sales tax under Rule 3(66a) of the West Bengal Sales Tax Rules, 1941. The company used the brand name “Merinoply,” which belonged to another firm, Marinoply and Chemicals Ltd. The tax authorities …
The case concerned dealers of iron and steel who, under the Bengal Finance (Sales Tax) Act, 1941, were required to transport goods with a declaration signed by the consignor as mandated by Rule 89A(2). The dealers contended that the rule unfairly placed the burden of producing the declaration on …
A clerk of the Municipal Committee, Bahadurgarh was found to have misappropriated Rs. 1,548.78 and falsified accounts. He was convicted under Section 409 of the Indian Penal Code, later altered to Section 468, and the municipality dismissed him. The Director of Local Bodies reduced the punishment to …
The appellants, former employees of the Army School, Jalandhar, claimed that the school had failed to pay the minimum wages fixed by the State Government and filed an application under Section 20(2) of the Minimum Wages Act, 1948. The Authority initially granted relief, but the Punjab & Haryana High …
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 …
The Supreme Court considered a petition by U.P. Jal Nigam challenging the view that downgrading entries in an employee's annual confidential report (ACR) are adverse entries requiring mandatory communication and a representation under service rules. The High Court had held that any reduction in the …
The eldest male member of a joint Hindu family, acting as Karta, together with two widows who were also guardians of their minor sons, executed a sale deed of family lands. The plaintiffs, members of the same family, challenged the sale alleging fraud and contended that the Karta lacked authority …
The petitioner sought anticipatory bail under Section 438 of the Code of Criminal Procedure, and the High Court granted an ad‑interim order valid until 26 September 1995, imposing a condition that he report daily to the police station. Upon expiry of that order, the High Court judge directed the …
The appellant, a long‑time tenant, entered into a 1959 agreement with the landlord to purchase the premises and later compromised a suit for specific performance, agreeing to pay a higher consideration and arrears of rent. He failed to pay the consideration within the stipulated time, causing the …
The Union of India acquired about 1230.8 acres of land in Bhatinda, Punjab under Section 8 of the Requisitioning and Acquisition of Immovable Property Act, 1952 for defence purposes, and an arbitrator determined compensation in an award dated 19 January 1985. The landowners filed a writ petition in …
The Haryana State Electricity Board appealed a High Court decision that had granted a family pension to Surasti Devi, the mother of a deceased government employee, based on Rule 8.35 of the Punjab Civil Services Rules. The Supreme Court examined whether the mother qualified as a dependent under the …
The New Riviera Co‑op Housing Society appealed against the Special Land Acquisition Officer after the land on which its flats stood was acquired for a public purpose under the Land Acquisition Act, 1894. An award was made and compensation of Rs.13,11,299 was paid, but the society filed a reference …
The State of Haryana appealed a Punjab & Haryana High Court order that had directed the appointment of the brother of a government employee who died while in service on compassionate grounds. The High Court had held the brother eligible for appointment. The Supreme Court examined Rule 6.16‑B(a) of …
The Bihar State Housing Board allotted a quarter to respondent No.4 on a hire‑purchase basis, making the allottee a tenant until the final instalment is paid. Respondent No.1 forcibly occupied the first floor, prompting respondent No.4 to complain to the Sub‑Divisional Magistrate (respondent No.3), …
Pratibha Banerjee, a retired Judge of the Calcutta High Court, was appointed Vice‑Chairman of the Central Administrative Tribunal (CAT) and continued to draw her High Court pension. Upon retiring from the CAT, she claimed that her pension should be fixed under Part I of the First Schedule of the …
The respondents entered into a sale agreement for a portion of a house in Jalandhar and presented the deed for registration. The Sub‑Registrar, relying on government‑issued valuation guidelines, believed the market value was higher than stated and demanded a revision before registration. The …
The Delhi High Court dealt with an appeal by Pehlad Singh and others challenging the compensation awarded for a small portion of land acquired under the Land Acquisition Act, 1894. The land acquired totaled 8.40 acres, but the appellants' interest was a small extent, for which compensation was fixed …
The Supreme Court examined the compensation awarded for the acquisition of 28 bighas (5.29 acres) of land in Yaquatpur, Delhi under the Land Acquisition Act. The Collector had fixed Rs 5,000 per bigha with solatium and interest, while lower courts reduced the value to Rs 30 per square yard and later …
The appellants' land, covering 966 bighas, was acquired under Section 4(1) of the Land Acquisition Act, 1894, with a notification dated 24 October 1961. The Delhi High Court fixed compensation at Rs 12 per square yard (Rs 12,000 per bigha), following the uniform rate applied in the earlier Sanwalia …
The appellants, Sant Ram and others, challenged the compensation awarded for their land acquired under the Land Acquisition Act, 1894. The Collector initially fixed compensation at Rs. 4,280 per bigha, which was later enhanced by the Additional Judge to Rs. 6,420 and by the Delhi High Court to Rs. …
The State of Uttar Pradesh published a notification under Section 4(1) of the Land Acquisition Act, 1894 to acquire land for development. The State later issued a Land Policy offering alternate plots to owners whose land was acquired, categorising owners by land size. Government Orders clarified …
The widow of a deceased IAS officer, a "specified landlord", filed four applications under Section 13A of the East Punjab Urban Rent Restriction Act, 1949 (as amended by Act No. 2 of 1985) to evict tenants from a building in Chandigarh that had been let out in four separate parts. The Punjab & …
K.M. Rao, a Telugu Desam Party candidate, was elected to the Andhra Pradesh Legislative Assembly in 1989. An election petition alleged that he committed a corrupt practice under Section 123(3) of the Representation of the People Act by using posters that depicted party leader N.T. Rama Rao as the …
The petitioner, Abhijit Tea Co. Pvt. Ltd., sought the refund of Rs.19,33,873.74 held in court deposit after a Calcutta High Court division bench ordered the High Court Registrar to return the sum. Although the Supreme Court, on 16 August 1994, directed the Registrar to effect the refund, the …
Dr. S.K. Kacker's five‑year term as Director of AIIMS expired on 14 October 1995. The Institute Body, having decided not to extend his tenure, initiated a selection process for a new Director, but the process was delayed by a writ petition. On 15 October 1995 the President of AIIMS appointed Prof. …
The Union Government acquired 3.589 acres of land in Cuttack for a telecommunications complex under the Land Acquisition Act, 1894, invoking Section 17(4) to dispense with the enquiry under Section 5A. The wife of one respondent sought to have 24 decimals of the land excluded, but the representation …
Baldev Singh and his father were convicted by a Special Court for murder (Sec. 302 r/w Sec. 34 IPC) and for possession of an unlicensed weapon. The Supreme Court examined the evidence, including the FIR, eyewitness statements and post‑mortem report, and found that the injuries inflicted were not …
The tenant, Chinnamma, occupied a residential premises under a lease from Gopalan and fell into rent arrears from June 1975. After a statutory notice, the landlord sought eviction under sections 11(2) and 11(3) of the Kerala Buildings (Lease & Rent Control) Act, 1965. The Rent Controller ordered …
The respondent, Bodem Sundara Rao, was convicted of raping a 13‑14‑year‑old girl under Section 376(1) of the Indian Penal Code. The trial court sentenced him to ten years' rigorous imprisonment, but the Andhra Pradesh High Court reduced the term to four years without recording any special reasons. …
The Society (Budha Griha Nirman Sahyog Samiti Ltd.) sought acquisition of 32.48 acres of land under emergency provisions of the Land Acquisition Act, 1894. The State of Bihar, through the Patna Development Authority, took possession of the land but failed to complete the award within two years, …
The father of the respondent, a senior clerk in the Railways, died on 12 September 1972 leaving a wife, two adult sons and the respondent who was then a minor. The respondent applied for a compassionate appointment after attaining majority, but his applications in 1987, 1990 and 1991 were rejected …
The respondent, Vallurivan Raju, filed a declaration under Section 8(1) of the Andhra Pradesh Land Reforms (Ceiling on Agricultural Holdings) Act, 1973. The Land Reforms Officer held that his holding exceeded the statutory ceiling of 1.3590 acres. The High Court, on revision, allowed the exclusion …
The Special Land Acquisition Officer appealed against the Karnataka High Court’s modification of the compensation awarded to the petitioners for acquired land. The High Court reduced the compensation per acre but the Supreme Court affirmed the award and further granted enhanced solatium at 15% and …
Harbans Singh, who joined the Punjab Department of Legal and Legislative Affairs as a clerk in 1965 and was promoted to Assistant in 1974, claimed promotion to Legal Assistant on the basis of seniority when a vacancy arose in 1977. Ajit Lal Arora, the third respondent, was appointed to the same post …
The appellant, a general‑category candidate, and Dr. Nitya Anand, a backward‑class candidate, were appointed as lecturers under the Haryana Medical Education Service Rules, 1965. The appellant argued that the order of merit prepared by the Selection Committee, which placed him higher than Dr. Anand, …
The appellant, the estate of the late Sri Kaptan Singh, filed a writ petition in the Delhi High Court seeking a mandamus directing the Commissioner of Police to transfer his criminal complaint to an independent police agency, alleging that while in police custody his property was being alienated by …
The Uttar Pradesh Public Service Commission selected candidates for the post of Assistant Labour Commissioners and sent the list to the Government for approval, subject to the outcome of a writ petition filed by a candidate who later retired. The appeal concerned the promotion claims of other …
The petitioner, Sushila Saw Mill, operated a saw mill in Keonjhar district of Orissa, which lay within a "prohibited area" defined as a reserved forest or within 10 km of its boundary. Under the Orissa Saw Mills & Saw Pits (Control) Act, 1991, Section 4(1) imposes a total embargo on establishing or …
The dispute arose under a contract that named the Superintending Engineer, Planning Circle, Chandigarh as the arbitrator. After the arbitrator was appointed and began his duties, the contractor (appellant) complained that the arbitrator delayed the award and sought the court’s intervention to revoke …
The State issued a notification under Section 4(1) of the Land Acquisition Act on 29 January 1957 for acquisition of certain lands. The owner subsequently sold the lands to the petitioners on 11 June 1957 and 22 August 1958, i.e., after the notification. The Government completed the acquisition …
The State acquired 46 acres 6 gunthas of land in Miryalaguda for a housing scheme. The trial court fixed compensation at Rs 65,000 per acre with a one‑third deduction for development charges. A subordinate judge enhanced the market value to Rs 1,20,000 per acre and reduced the deduction to …
The Punjab Armed Police took possession of land belonging to Budh Singh in 1963 and paid a modest compensation, after which the owners sued, claiming the acquisition was illegal because it was not made under the Land Acquisition Act, 1894. The courts ordered the State to refund the compensation, but …
The respondent, Harish Chand Anand, held a licence under Section 3 of the Government Grant Act, 1895 to erect a structure on government land. Clause I of the grant allowed the Government to resume the land at any time upon giving one month’s notice and paying the value of the building. The Allahabad …
The Punjab government acquired land for a market under the Land Acquisition Act, 1894 and initially fixed compensation in categories. The Additional District Judge later re‑classified the land and set higher rates, prompting the claimants to appeal. A single High Court judge, relying on an earlier …
The State of Orissa acquired three parcels of land for an over‑bridge under a notification issued under Section 4(1) of the Land Acquisition Act, 1894. The Reference Court fixed compensation at Rs 200 per decimal based on comparable sales, taking into account the land's existing potentialities, and …
The State sought enhanced compensation for land acquired at Bambolim, Goa, and filed an appeal against the Civil Court's award on August 25, 1967. The Government Pleader was uncertain whether to pursue the appeal under the Portuguese Code (Recurso de Apelacao) or the Code of Civil Procedure (CPC), …
The State of Gujarat acquired 7 acres and 28 gunthas of land on the outskirts of Rajkot for an orphanage. The acquisition officer awarded Rs 1.25 per square yard, which was enhanced to Rs 2.05 by the reference court and later the Gujarat High Court held the land could fetch Rs 10 per square yard …
The petitioners challenged the compensation awarded for land acquired under the Land Acquisition Act, 1894, where the Collector initially fixed rates of Rs.1600, Rs.1400 and Rs.1000 per bigha for three blocks of land. The Additional District Judge enhanced these rates, and the Delhi High Court …
Certain lands were acquired under the West Bengal (Requisition and Acquisition) Act II of 1948 and the Collector made an award in March 1951. The claimants filed reference applications under section 18 of the Land Acquisition Act, 1894 on June 26 and September 7, 1951, seeking enhanced compensation. …
The Supreme Court examined a land acquisition dispute where the Collector initially awarded Rs 2,000‑3,000 per bigha as compensation. The reference court, under Section 18 of the Land Acquisition Act, enhanced the market value to Rs 6,500‑8,500 per bigha, a decision affirmed by the Guwahati High …
The Union of India appealed against the award and decree confirming acquisition of land belonging to Sunil Chandra Saha and others under the Land Acquisition Act, 1894. The appellants argued that they were not given notice or an opportunity to present evidence to rebut the claimed market value of …
The appellants, heirs of Sh. Topandas Kundanmal, challenged the compensation awarded for the acquisition of 10 acres 12 gunthas of land in Jamnagar for a TB hospital. While the Collector fixed Rs 2,500 per acre, the claimants sought a higher amount based on a per‑square‑foot rate, leading to a …
The Municipal Committee of Bhatinda appealed against the award of compensation for 116 acres of agricultural land acquired for a water‑treatment plant. The Collector had applied the belting principle, fixing different rates for land up to 100 yards from the road and for the remaining area. The High …
The State of Uttar Pradesh acquired land for a Public Works Department office and, while constructing a building and protective wall, encroached upon land owned by Keshav Prasad Singh. A civil suit resulted in a mandatory injunction directing the State to demolish the encroachment and restore …
The S.A. Jain College Trust and Managing Society acquired land belonging to a private owner for a college playground under the Land Acquisition Act, 1894. The original award in 1970 paid Rs 12,000 per acre with 15% solatium and 6% interest. Subsequent proceedings enhanced compensation to Rs 8 per …
The State of Tamil Nadu appealed against a Madras High Court order that struck down Rules 8D, 19B and part of Rule 19A of the Tamil Nadu Minor Mineral Concession Rules, 1959. The State argued that giving preference to State Government companies or corporations in granting quarrying leases for …
The Municipal Corporation of Delhi (appellant) challenged awards granted by the Labour Court to daily‑rated/casual workers (respondents) who claimed equal pay with regular employees under the principle of equal pay for equal work. The workers sought computation of arrears of wages at the regular …
Raghbir Singh, convicted under IPC sections 326 and 149 and sentenced to three years' rigorous imprisonment, was released in November 1988 and subsequently contested the Punjab Vidhan Sabha election in February 1992. The respondent filed an election petition alleging that Singh was disqualified …
The respondents, members of the Nilambur Kovilakam, filed a petition under section 8 of the Kerala Private Forests (Vesting and Assignment) Act, 1973 claiming that 60 acres of land did not vest in the Government. The Forest Tribunal dismissed the petition, but the Kerala High Court reversed the …
