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96 judgments · newest first · showing 1–96
The Supreme Court examined appeals by Gannon Dunkerley Co. and other contractors challenging the Rajasthan Sales Tax Act, 1954 and its rules which imposed tax on the transfer of property in goods used in works contracts. The Court held that Section 5(3) of the Act and sub‑rule (i) of Rule 29 of the …
The petitioner C.B. Gautam sought to purchase a lease‑hold plot in Delhi, but the Income Tax authority ordered its compulsory purchase by the Central Government under Section 269UD of the Income‑Tax Act, 1961, without giving any reasons or a chance to be heard. The Supreme Court examined whether …
The Leader of Opposition filed a writ petition challenging alleged irregularities in a lottery run by the Churhat Children Welfare Society, leading the Madhya Pradesh Government to appoint a commission of enquiry under the Commissions of Enquiry Act, 1952. While the commission was pending, the State …
The appellants, tenants of a three‑storeyed building, continued to occupy the premises after the owner sold it to the respondents. The Central Government, under Chapter XX‑A of the Income Tax Act, 1961, initiated acquisition proceedings, issued notices to the tenants, and eventually ordered …
The Union of India appealed against a bail order granted to Mohd. Sadiq Rather under the Terrorist and Disruptive Activities (Prevention) Act, 1987 (TADA). The charge‑sheet, deemed a police report under Section 173(2) of the Code of Criminal Procedure (CrPC), had been filed with the Designated Court …
The Builders' Association of India, an association of contractors, challenged the Karnataka Sales Tax Act, 1957, specifically Explanation 3(c) to Section 2(t) and Section 5‑B with the Sixth Schedule, alleging that they converted inter‑state sales into intra‑state sales and imposed tax on the value …
The case challenged the Office Memorandums of 1990 and 1991 providing 27% reservation for Socially and Educationally Backward Classes (SEBCs) and 10% for economically backward sections in central government services. The Supreme Court, in a 9-judge bench decision, settled the legal position on …
The National Federation of State NFC (Physical Education) Teachers' Association filed a writ petition under Article 32 alleging that Junior Grade I N.F.C. instructors were erroneously placed on the pay scale of primary school teachers instead of the higher scale applicable to secondary school …
The Ramjas Foundation challenged the validity of notifications issued under Sections 4, 6, 9 and 10 of the Land Acquisition Act, 1894 for land in Delhi that it claimed was wakf and used for charitable education. It alleged that its objections under Section 5A were rejected without a personal hearing …
The case concerned scientists of the Indian Council of Agricultural Research (ICAR) in the S‑2 and S‑3 grades who were placed in lower pay scales than junior colleagues after a 1989 notification revised pay structures based solely on total service length (8 years for S‑2, 16 years for S‑3). The …
M. Sankaranarayanan, an IAS officer serving as Chief Secretary of Karnataka, was transferred on 4 January 1991 to the post of Secretary, High Power Committee, and a senior officer was appointed Chief Secretary. He challenged the transfer before the Central Administrative Tribunal, alleging that it …
The appellants, owners of tea, rubber and cardamom estates in Kerala, sought exemption under Section 2(f)(1)(i)(B) of the Kerala Private Forests (Vesting and Assignment) Act, 1971 for lands used to grow fire‑wood trees for fuel in estate factories, smoke‑houses and for workers' domestic use. The …
Mrs. Payal Jindal married Capt. Ashok Kumar Jindal on 24 January 1988. The husband filed a petition for divorce under Section 13 of the Hindu Marriage Act on 16 August 1988 alleging cruelty. The wife denied the allegations and sought transfer of the case from the Family Court, Pune to Delhi, …
The case concerned an Income Tax Officer who was charged with misconduct for irregular assessment of a trust, leading to disciplinary proceedings initiated by the department. The officer applied to the Central Administrative Tribunal (CAT) for an interim stay of those proceedings, and the CAT …
The University Grants Commission (UGC) Scheme of 1986 prescribed a superannuation age of 60 years for university teachers. The Government of Kerala adopted most provisions of the Scheme, including revised pay scales, but expressly retained a retirement age of 55 years for its teachers. A group of …
P. J. Thomas owned 31.06 acres of land, including 14.5 acres of rubber plantation that had been converted from a cashew estate in 1967. Under the Kerala Land Reforms Act, 1963, cashew estates of ten acres or more were exempt from ceiling‑area restrictions until the amendment of 1969, which removed …
R. Tamilmani applied for appointment to the Indian Administrative Service (IAS) for the 1990 vacancy, being interviewed by a five‑member Selection Committee of the Union Public Service Commission. Three members rated him "outstanding" and two "very good", but the Committee refused to recommend his …
The appellant obtained an import licence and sought to clear a consignment of cloves by invoking Item 169 of List 8, which pertains to "Drugs/Drug intermediates not elsewhere specified". The Customs Department contended that cloves fall under Para 167 of Chapter XIII of the Import and Export Policy …
The Madhya Pradesh Government issued a notification under Sections 4(1) and 17(1) of the Land Acquisition Act, 1894 to acquire 2.298 hectares of land in Mandsaur for a "residential" purpose, followed by a declaration under Section 6(1). The respondents challenged the validity of the notification, …
Dr. Snehelata Patnaik and others filed a writ petition seeking that doctors who have served in rural areas be given preference in admission to postgraduate medical courses. The Supreme Court dismissed the petition and the special leave petitions but, taking judicial notice of the shortage of …
St. Stephen's College, a constituent and aided college of Delhi University, claimed minority status under Article 30(1) of the Constitution and challenged two University circulars that fixed a uniform admission deadline and required admission solely on the basis of marks. The College also sought to …
The appellant, a stage carriage operator, applied for renewal of his permit under Section 58(2) of the Motor Vehicles Act, 1939, and the application was duly notified. Before the renewal could be granted, the Motor Vehicles Act, 1988 came into force, repealing the 1939 Act. The respondent applied …
The dispute involved 19 bighas of land originally granted to the Pitaliyas family, later partnered with the Jhalanis who obtained a civil decree and auctioned the Pitaliyas share, securing a sale certificate and a mutation order in 1953 based on a written compromise. The Collector, seventeen years …
The appellant owned about two acres of land in Ramavarappadu village, Andhra Pradesh, and the State sought to acquire 1.89 acres for public purpose. A notification under Section 4(1) of the Land Acquisition Act, 1894 was published in the Gazette on 9 February 1976, but the substance of the …
The appellants, members of the Reddi caste, filed land‑holding declarations under Section 8 of the Andhra Pradesh Land Reforms (Ceiling on Agricultural Holdings) Act, 1973. Appellant 2 claimed that his illatom son‑in‑law, Appellant 1, who had attained majority, was entitled to a half‑share in his …
The Supreme Court considered an appeal by tenants of lands in a Taluqdari estate who argued that the lands, though cultivable, should not be deemed “uncultivated” under the Bombay Taluqdari Tenure Abolition Act, 1949 because they had been cultivated earlier. Section 6 of the Act, with its …
Laxmi Bai, a widow and member of a joint family, filed an appeal challenging the termination of tenancy she gave to the predecessor-in-title, Dayanu, on June 24, 1960, alleging that the tillers' day under Section 32 of the Bombay Tenancy and Agricultural Lands Act, 1948 should have been postponed …
The University of Rajasthan invited applications for a Professor of Botany and a Selection Committee appointed a candidate from the main list and Dr. Uma Kant to the reserve list. After the initially appointed professor retired, Dr. Kant was appointed from the reserve list. Non‑selected candidates …
The appellant, Munshi Ram Ram Niwas, was found with 80 quintals of Khandsari sugar during a raid, exceeding the 10‑quintal limit allowed without a licence under the Delhi Sugar Dealers Licensing Order, 1963. Two samples each were taken from three varieties of Khandsari and all showed sucrose content …
The appellant, Yusufbai Noormohmed Nendoliya, occupied land that the State of Gujarat sought to acquire for a university. A notification under Section 6 of the Land Acquisition Act, 1894 was issued in June 1988 and the appellant obtained an interim injunction restraining possession. More than two …
The Bhatinda Improvement Trust framed a development scheme under the Punjab Town Improvement Act, 1922 and published notices under Section 36 in May‑June 1977. A notification sanctioning the scheme under Section 42 was issued on 30 June 1980. Respondents contended that the notification was beyond …
The Institute of Chartered Accountants of India (ICAI) and its Secretary rejected the nominations of Inder Chand Jain for election to the Council because the nominations, sent by registered post on May 17 and 18, 1991, were received after the deadline of 5 p.m. on May 21, 1991. Jain challenged the …
The Union of India appealed against a decision of the Central Administrative Tribunal which had held that the State had miscalculated the 12‑month period for estimating IAS vacancies under Regulation 5(1) of the Indian Administrative Service (Appointment by Promotion) Regulations, 1955. The Tribunal …
The petitioners, a group of licensed child‑welfare agencies including the Central Voluntary Adoption Resource Agency, sought various reliefs concerning adoption procedures, such as allowing Indian‑adopted children to retain citizenship till majority, issuing birth certificates on the basis of …
The petitioners, research scholars employed on projects in various medical institutions, sought security of service and regularisation under Article 32 of the Constitution. The Supreme Court observed that the Indian Council of Medical Research (ICMR) is the research body funded by the Union, and …
The Reserve Bank of India (RBI) provided special duty allowances to officers transferred to its Gauhati unit from regions outside the North-East, citing greater hardships such as language barriers and accommodation difficulties. The local officers' association challenged this policy, arguing that …
The petitioners, appointed as Election Commissioners in October 1989, challenged the President’s January 1990 notifications that rescinded their appointments and abolished the two posts. They argued that the abolition violated the tenure provisions in the service rules, infringed the independence of …
The petitioners owned lands acquired by the Karnataka government under the Bangalore Development Act, 1976, which invoked the Land Acquisition Act, 1894. A declaration under Section 4 of the Land Acquisition Act was made on 20 September 1977, and Section 11-A, introduced by the Land Acquisition …
The Supreme Court examined the Uttar Pradesh Higher Judicial Service Rules, 1975 to resolve a dispute between promotee judges and directly recruited judges over seniority and the validity of certain rule provisions. It held that the 236 officers who were serving as Additional District and Sessions …
Associated Cement Companies Ltd, a cement manufacturer, supplied cement to the Cement Manufacturing Company of India Ltd, which acted as its exclusive marketing agent. The appellant claimed that the sales to the marketing company were exempt from Madhya Pradesh sales tax under the Explanation to …
The respondent, a bank manager, was promoted from Scale II to Scale III under Clause 9 of the bank's Promotion Policy while disciplinary action was merely contemplated. Later, a charge‑sheet was served and a departmental inquiry was ordered. The respondent filed a suit claiming that the promotion …
M.L. Jain, a former High Court Judge, had his pension fixed at Rs 21,500 per annum in 1985, later increased to Rs 46,100 per annum after amendments to the High Court Judges (Conditions of Service) Act, 1954. He challenged the ceiling of Rs 8,000 on the special additional pension imposed by clause …
The respondent, an Air Vice‑Marshal from the Navigation Stream of the Indian Air Force, challenged a 1987 change in the promotion policy that reduced the number of Air‑Marshal posts available to his stream, arguing it altered his conditions of service. The Gauhati High Court had directed that his …
Basthi Kasim Saheb, travelling in a Mysore State Road Transport Corporation bus, was injured in an accident on 2 July 1964 when the driver failed to slow down while avoiding a bullock‑cart and entered a muddy section of the road, causing the bus to overturn. The claimant sought Rs.75,000 …
M.C. Mehta filed a public‑interest writ petition under Article 32 challenging the employment of children in the hazardous match‑making and fireworks factories of Sivakasi, Tamil Nadu. The Supreme Court examined the constitutional mandate of Articles 39(f) and 45, which require protection of children …
Marine Times Publications Pvt. Ltd., a member of a Maharashtra cooperative society, agreed to sell its office premises to Shriram Transport and Finance Co. Ltd., a non‑member, subject to the society’s approval. The society refused approval, prompting the buyer to file a suit in the Cooperative Court …
The appellants filed a representative suit against the respondents for framing a scheme of a public charitable trust, which required leave under Section 92 of the Code of Civil Procedure. The subordinate court granted the leave on the same day without issuing any notice to the respondents. The …
The Supreme Court, in an order dated 16 January 1990, directed the respondent to surrender possession of premises requisitioned under the West Bengal Premises Requisition and Control Act within nine weeks, subject to any pending High Court order or acquisition of an independent right. After the Land …
A vacancy for Upper Division Clerk arose in the Delhi Small Causes Court. The appellant, Chander Bhan, claimed the post on the basis of being a graduate and invoking the rule of rotation under Rule VI of the High Court Rules. Respondent No. 1, Hotilal Gupta, claimed seniority. The Judge of the Small …
The landlord (respondent) filed an eviction suit under the Andhra Pradesh Rent Control Act, seeking possession and mesne profits. The tenant (appellant) contended that the City Civil Court lacked jurisdiction, asserting that the matter fell within the exclusive jurisdiction of the Rent Controller …
The appellant's father bought a house with a condition that the sellers could repurchase it after five years and allowed them to remain in possession under a rent note. After the five-year period, the appellant filed a suit for arrears of rent and ejectment against the sellers (defendant No.1) and …
Baldev Raj was convicted under Section 302 IPC for murdering his wife. The prosecution’s case hinged on an extra‑judicial confession he allegedly made before a village panchayat, witnessed by three persons, and on circumstantial evidence such as the recovery of the weapon, ornaments, and …
The appellant, an Inspector in the Punjab Food and Supplies Department, was charged with purchasing sub‑standard wheat and, after giving an explanation, was penalised by the disciplinary authority with stoppage of two pay increments having a cumulative effect. The appellant contended that such a …
Miss Liza, the tenant, occupied a double‑storeyed building and paid Rs 170 per month. The landlady applied under Section 4 of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 (as amended by Act 23 of 1973) for fixation of a fair rent. The Rent Controller, after an enquiry and based on a …
The appellant and respondent No.5 were candidates for a postgraduate obstetrics and gynaecology seat at G.R. Medical College, Gwalior. The appellant challenged the admission of the foreign‑national respondent on two grounds: (i) the respondent’s mother‑in‑law, a former professor, sat on the College …
The appellants' lands in Delhi were acquired under a 1959 notification issued pursuant to Section 4 of the Land Acquisition Act, 1894. The Collector initially awarded Rs 2,000 per bigha as compensation; the District Court raised it to Rs 4,000‑5,000 per bigha, and the Delhi High Court further …
The petitioner, Aparna Shrikant Bhaye, applied for admission to a medical college claiming she belonged to the Scheduled Tribe (ST) of Mahadeo Koli and submitted caste certificates and her father's school records. The Scrutiny Committee, tasked with verifying ST claims, rejected her application, …
The respondent, a bus conductor of the U.P. State Road Transport Corporation, was dismissed for allegedly erasing way‑bills and reselling tickets. He contended that carbon copies of crucial documents were withheld during the disciplinary enquiry, causing prejudice. The trial court and first …
Gopinder Singh, a government teacher, applied for nautor land under Himachal Pradesh Nautor Land Rules, 1968. The Revenue Assistant initially sanctioned the grant, but the Forest Department appealed, leading to its cancellation and subsequent restoration by the Divisional Commissioner, which was …
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 …
K.J. John, an Assistant Public Prosecutor Grade I in Kerala, filed a writ petition under Article 32 challenging the State's appointment of Public Prosecutors (PP) and Additional Public Prosecutors (APP) on the ground that Section 24(6) of the Code of Criminal Procedure (CrPC), as amended in 1978, …
The appellant, a landlord, obtained a decree of eviction against B.R. Cotton Mills Ltd. (respondent No.1) but the High Court granted the tenant eight weeks to vacate subject to an undertaking not to part with possession. Respondent No.1, through its director, filed the undertaking without stating …
In a 1986 Rajya Sabha election by the Tamil Nadu Legislative Assembly, the appellant, Era Sezhiyan, lost and challenged the rejection of one ballot paper marked with green ink (a pen different from the blue‑ink pen supplied in the booth) and the acceptance of three ballots where the figure ‘1’ was …
The respondent, K.V. Khader, owned about 250 acres of forest land in Coorg that was originally granted to his ancestors with a patta indicating the timber had been "redeemed" (paid for). In 1918 the entry in the record of rights was altered to "unredeemed" by the Commissioner, leading the State to …
The case concerned the inter‑se seniority of officers in Class ‘A’ of the Indian Defence Estate Service who were promoted from two different streams – Assistant Military Estate Officers (AMEO) and Assistant Military Estate Officers (Technical) (AMEOT). AMEOT had been appointed on UPSC recommendation …
The appellant, a diploma‑holding Mechanical Engineer (Senior) in the Geological Survey of India, challenged a 1984 government notification that amended the Geological Survey of India (Group ‘A’ and ‘B’) Recruitment Rules, 1967 to require a degree in engineering for promotion to the post of Director …
Seshasaye Paper & Boards Ltd, a manufacturer of paper assessable under Tariff Item 17 of the Central Excises and Salt Act, claimed deductions for both a trade discount and a "service charge discount" paid to its dealers (indentors) while fixing the normal price for excise duty under Section 4 of the …
Motilal, the owner of Goyal Talkies, entered into a partnership with Ratanlal and later obtained a decree dissolving the partnership and ordering a refund after a compromise. Ratanlal subsequently filed a suit in 1980 seeking a declaration that the 1959 decree was a nullity and claiming possession …
The appellant, a candidate for the Orissa Legislative Assembly, filed his nomination from Gopalpur while being an elector in Sorada. He submitted an attested copy of the Sorada electoral roll as it existed on 21 July 1983, arguing that this satisfied the requirement of Section 33(5) of the …
The Managing Committee of Bhagwan Budh Primary Teachers Training College started a teachers' training college in Bihar without obtaining statutory recognition and later sought a court order to allow its students to sit for examinations, arguing that the government's decision on its recognition …
The Supreme Court examined whether two sales of land by Nawal Singh, made after he received a notice under the East Punjab Utilisation of Lands Act, 1949, were valid despite claims of lack of legal necessity. The lower courts had upheld the first sale (to Nathu Ram) as partially necessary and …
The appeals challenged Andhra Pradesh High Court judgments that had upheld the election of a Member of Parliament on the ground that advertisements and speeches by the Chief Minister, published through the Government's Publicity Department, offering subsidised rice and clothing to low‑income groups …
K. Mohan & Co. imported metallised polyester film rolls from Japan and paid customs duty and countervailing duty under section 3 of the Customs Tariff Act. The firm claimed a refund on the basis of notification No. 228/76 issued under section 25(1) of the Customs Act, which exempts "articles made of …
Wali Mohammad, after redeeming a usufructuary mortgage, possessed two plots from 1946 onward. In 1953 Ram Kumar claimed possession under Section 232 of the U.P. Zamindari Abolition and Land Reforms Act, 1950, asserting that his name was entered as occupant in the Khasra/Khatauni of Fasli year 1356, …
M. Subbarao, a tenant in Eluru, was evicted by the Rent Controller on the grounds that the landlord required the premises for his son’s photo studio and that the tenant had denied the landlord’s title in a manner not deemed bona fide. The tenant contended that the premises were trust property of a …
The appellants, tenants of intermediary landlords (Girasdars), challenged the allotment of land to the Girasdars under the Saurashtra Land Reforms Act, 1951. The Girasdars, classified as Class A, were entitled to three economic holdings (60 acres) and the authorities had to decide whether the …
Members of the Thousand‑Yadhava community filed a representative suit against the trustee of two temples seeking a decree for the rendition of true accounts and payment of amounts due. The defendants contended that the temples were public religious endowments under the Tamil Nadu Hindu Religious and …
The Supreme Court examined the compensation payable to the heirs of Mehta Ravindrarai Ajitrai for land acquired by the State of Gujarat under the Land Acquisition Act, 1894. The issue was how to determine the market value of the land for purposes of Section 23, specifically whether post‑acquisition …
The Supreme Court examined an eviction suit filed by the landlord against Vega Trading Corporation, which held over a lease originally dated 1948. Clause 6 of the lease allowed the tenant to sub‑let any unused portion, but after the West Bengal Premises Tenancy Act, 1956 came into force, the tenant …
The tenant Ramesh Chand sought to enforce the landlord's promise to provide a new shop at reasonable rent and alternative accommodation after demolition of the existing premises. The landlord had obtained permission to file an eviction suit under the 1947 U.P. Rent Act, giving an …
H.N. Kirtania, a Central Government officer holding a transferable post in the Regional Passport Office, Calcutta, was transferred to Jaipur. He refused to join the new posting, went on leave, and filed a writ petition in the Calcutta High Court challenging the transfer. The High Court granted an …
The respondent, a Central Government officer, was transferred from Calcutta to Jaipur on 14 March 1985 and relieved of his Calcutta duties on 15 March 1985. He filed a writ petition in the Calcutta High Court seeking to stay the transfer and later obtained an interim injunction. The High Court …
The appellants, owners of premises in Ranchi, leased the property to the respondents for 20 years, a lease that expired on 31 July 1971. The respondents gave a notice on 16 July 1971 claiming a month‑to‑month tenancy and the appellants filed an application under section 12 of the Bihar Buildings …
The dispute concerned the ownership of a 7‑acre Naroda Chawl, claimed by the plaintiff Vadilal Modi as part of a partition suit against his siblings and their heirs. Defendant Chandrakantaben (Def. No.6) asserted that the property had been gifted to her in 1946 and that she had acquired title by …
The case concerned the election of a Mayor and Deputy Mayor of the Bhavnagar Municipal Corporation. The incumbent Mayor and Deputy Mayor issued a notice for a meeting on 1 June 1988, but the Mayor later cancelled the notice and directed a postponement, after which a minority of councillors met and …
The assessee, K.C. Thapar & Bros. (P) Ltd., claimed deductions for losses incurred on the sale of shares of Bharat Starch & Chemicals Ltd. and Greaves Cotton & Co. Ltd. for AY 1959-60, which the Income‑Tax Officer disallowed on the ground that the transactions were at undervalued prices and were …
The appellant, a tenant of a shop in a building owned by Respondent No. 1, was evicted under Section 21(1)(j) of the Karnataka Rent Control Act, 1961, which allows demolition and reconstruction. The eviction petition stated that the tenant could occupy a corresponding shop in the new building, and …
The appellant, G.D. Gupta, occupied a building in Danapur Cantonment under an invalid lease deed. The owner sued for eviction and arrears of rent, and during the pendency the Bihar Buildings (Lease, Rent and Eviction) Act, 1947 was extended to the area on 14‑02‑1970 with prospective effect. The 1974 …
The appellants, a partnership firm, were tenants of a shop in Madras and allegedly sublet the premises to another partnership firm, M/s. Adeshwar Glass Mart, without the landlord's consent. The landlord filed an eviction petition under Section 10(2)(ii)(a) of the Tamil Nadu Buildings (Lease and Rent …
Kundan Mal occupied a premises from 1953 and, after the death of the original owner, recognized Gurudutta as his landlord and paid rent. In 1973 he received a municipal notice to remove the structure and sued the municipality, while Gurudutta sued him for alleged non‑payment of rent and denial of …
The plaintiffs, owners of two houses, had an easement allowing the defendants to discharge water through three morries on the defendants' roof onto the plaintiffs' land. The defendants later added two storeys, blocked the original morries and opened nine new morries, directing a larger volume of …
The appellant, Jhummamal, was leased a shop by the mortgagee and took possession on 7 August 1982, which was contested by respondent No.2. The police initiated proceedings under Section 145 of the CrPC, and the Sub‑Divisional Magistrate eventually ordered that Jhummamal be entitled to possession. …
Kashmeri Devi, the widow of a tonga driver who died in police custody, alleged that two sub‑inspectors and two constables beat her husband to death after arresting him. A complaint was filed and the case was initially registered under IPC Section 302, later converted to Section 304 and subsequently …
The petitioners, members of the Delhi Higher Judicial Service, challenged the Delhi High Court's refusal to grant a selection grade promotion to an Additional District Judge who was directly recruited as a Scheduled Castes candidate. They claimed the High Court acted unreasonably and that …
Sir Shadi Lal and Sons, a Hindu undivided family, leased a house and the lease required the tenant to keep the premises in good repair, while the lessor would handle major structural repairs. The Assessing Officer initially allowed a deduction for repairs under s.24(1)(i)(a) of the Income Tax Act, …
The appellant State of Haryana sought to recover sales tax on cement supplied by Dalmia Dadri Cement Ltd. to the Punjab State Electricity Board in 1964-65 and 1965-66. The cement was sold on the basis of certificates from the Board stating that it was required for use in the generation or …
