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430 judgments · newest first · showing 401–430
Mahabir Cold Storage, a partnership firm newly constituted after the original firm Prayagchand & Hanumanmal took on Periwal & Co. as a partner, claimed a development rebate for machinery installed by the original firm in 1959‑60. The claim was made in the 1962‑63 assessment year. The issue was …
The respondent, Biju Patnaik, was assessed for the year 1957-58 but allegedly failed to disclose a Rs.15 lakh capital gain from the sale of his mining business. The Income Tax Officer, after obtaining approval, issued a notice under sections 147(a) and 148 of the Income Tax Act, 1961 to reopen the …
Partap Singh and his co-accused were charged under IPC sections 302 and 326 read with section 34. The charge‑sheet framed the appellant only vicariously under section 34, as the prosecution had no material linking him directly to the knife injuries. At trial, the prosecution led eye‑witness …
Vijay Cotton & Oil Mills Ltd. owned 6 acres in Kutch, which the Government of Gujarat took possession of on 19 November 1949 under an agreement to provide equivalent land, but later issued a notification under Section 6(1) of the Land Acquisition Act on 1 February 1955 to acquire the land. The …
Lakshmi Bangle Stores booked a railway wagon in June 1964, declaring the value of the consigned glass bangles as Rs.25,000. The wagon was involved in an accident on June 22, 1964 and the goods were delivered after an open assessment on September 4, 1964, revealing that more than half were damaged. …
Gitarani Paul purchased land from the Bauries, who were under‑Raiyats, after the West Bengal Estates Acquisition Act, 1953 came into force. She sued Dibyendra Kundu and Dasarathi Dutta for declaration of title and possession, alleging that on 5 June 1960 the defendants, aided by police, destroyed …
The assessee, a registered dealer under the Kerala General Sales Tax Act, purchased coconut husks and converted them into coconut fibre, claiming that no manufacturing process was involved and thus the purchase value should not be taxed under Section 5A. The Sales Tax Officer and appellate authority …
The appellants imported and sold brown (watery) coconuts in Ahmedabad and challenged the municipal octroi levied on them, arguing that such coconuts are "green fruits" exempt under Item 10 of Rule 4 of the Ahmedabad Municipal Corporation Octroi Rules. The Supreme Court examined the ordinary …
Sukhdev Singh and his uncle Teja Singh were tried for the murder of Socha Singh under IPC sections 302 and 34. The trial court acquitted Teja Singh but convicted Sukhdev Singh, sentencing him to life imprisonment. On appeal, the Punjab & Haryana High Court re‑examined the evidence, held that the …
Santi, after being widowed twice, held the estate of her second husband Ditto as a life‑estate and executed a gift deed in 1955 in favour of her granddaughter Mohindero, the daughter of her illegitimate son Buta. The Hindu Succession Act, 1956 came into force on 17 June 1956 and Santi died intestate …
S.P. Dubey joined a private transport company in 1947 where the superannuation age was 60. The company was taken over by the Madhya Pradesh Government on 31 August 1955 with a notification assuring that existing staff would not be adversely affected in their terms of service. When the staff were …
The appellants were charged with murder, rioting and unlawful assembly under IPC ss. 147, 149 and 302 for the killing of Hanuwa, a villager, during a group rivalry. The prosecution’s case relied mainly on the testimony of the victim’s mother (PW‑1) and sister (PW‑5), who were close relatives and …
The petition concerned the cancellation of a No Objection Certificate (NOC) issued under Rule 144 of the Petroleum Rules, 1976 to Bharat Petroleum Corporation Ltd for operating a petrol pump on a lease‑hold site. The District Magistrate, invoking Rule 151, cancelled the NOC on the ground that the …
Khanjan Pal was accused of stabbing his co‑worker Deep Singh to death in a factory. The trial court acquitted him, discarding eye‑witness testimony and finding reasonable doubt. On appeal, the Allahabad High Court accepted the witnesses, found Pal responsible for the death, and convicted him under …
The appellants, three brothers, were convicted under IPC sections 302, 394 and 34 for the murder of Bigna Bedia and robbery of his house. The sole eye‑witness, the victim's wife (PW‑14), claimed to have identified the accused but later said she was unconscious until the police arrived, casting doubt …
The Board of Management of the School of Buddhist Philosophy, Leh, amended its 1973 recruitment rules in August 1978 to require that the Principal possess a specialised academic background in Buddhist Philosophy. After appointing Tashi Paljor under the revised criteria, M.L. Mattoo, who had been …
The Supreme Court examined two writ petitions filed under Article 32 challenging the enforcement of Section 20 of the Inter-State Migrant Workmen (Regulation of Employment and Conditions of Service) Act, 1979. The petitioners sought clarification on whether officers of the state from which migrant …
The Supreme Court considered two appeals involving Bank of India and a private company concerning wage deductions during industrial actions. In the first appeal, employees participated in a four‑hour strike covering crucial banking hours; the Bank had issued a circular stating that participants …
F.S. Gandhi, the deceased, owned several lease‑hold properties in Allahabad. The leases expired in 1958 and 1963 and the Government of Uttar Pradesh served notices to vacate, but the assessee continued to occupy the premises under a month‑to‑month tenancy and collected rent. The Wealth Tax Officer, …
Karamat Husain Muslim Girls College, a Muslim minority institution, advertised a principal's post requiring a master's degree, five years teaching/administrative experience, and working knowledge of Urdu. Ms. Shainda Hasan, lacking the experience requirement, was selected after the selection …
The State Government advertised for Grade‑I and Grade‑II teacher posts requiring a second‑class M.A. degree. M. Tripura Sundari Devi, who held only a third‑class M.A., was nevertheless appointed as a Post Graduate Teacher. When her original certificates were examined, the deficiency was discovered …
The Hoshiarpur Improvement Trust sought higher compensation benefits after the Land Acquisition (Amendment) Act, 1984 amended the Land Acquisition Act, 1894. The Tribunal had originally awarded 15% solatium and 6% interest, but later modified the award to 30% solatium and 12% interest under Sections …
In the 1985 Madhya Pradesh Legislative Assembly election for Constituency No. 14 Lahar, the Returning Officer rejected the nomination paper of candidate Ramprakash because his name could not be identified on the electoral roll and he was absent to correct the defect. The election was won by Mathura …
The petitioner, a teacher who joined before the Delhi Education Act, 1973, claimed she was entitled to retire at age 60 under Section 208 of the Delhi Education Code, which was protected for existing employees by Section 8(1) of the Act and Rule 110 of the Rules. The school management, a society run …
The case concerned whether a High Court or an Administrative Tribunal could compel the State of Andhra Pradesh to amend the Andhra Pradesh Animal Husbandry Service‑Special Rules, 1977, which governed promotions of Veterinary Assistant Surgeons. Petitioners sought to have promotions made solely on …
The Supreme Court examined whether the Bihar State Government could, by executive order, merge the cadre of District Engineers (part of the Rural Engineering Organisation, created by a 1965 executive order) with the cadre of Executive Engineers governed by the statutory Bihar Engineering Service …
The Automobile Products of India Employees Union (appellant) and the Association of Engineering Workers, Bombay (respondent) contested the recognition of a trade union under the Maharashtra Recognition of Trade Unions & Prevention of Unfair Labour Practices Act, 1971. After a series of applications …
The appellants, originally appointed as Overseers and later as Junior Engineers in the Madhya Pradesh Public Works Department, were promoted on an ad hoc basis to Assistant Engineer on July 22, 1971 under the proviso to Rule 19(1) of the 1969 Recruitment Rules because of an administrative exigency. …
M.P. Pradhan joined the Uttar Pradesh State Government as a paid apprentice on a permanent basis on 1 July 1937 and subsequently held various officiating posts before being appointed to the permanent post of Copyist on 1 August 1941. He retired in February 1976 at the age of 58 and claimed that, …
The appellants, originally Talatis in Gujarat's Revenue Department, were transferred to the Panchayat Service under the Gujarat Panchayats Act, 1961 and later deputed as Circle Inspectors in the State Service. When vacancies arose, they were reverted to their parent Panchayat cadre, and they claimed …
