MUKUNDAKAM SHARMA

The appellant, convicted in a TADA case based on a confession recorded by a police officer, was later charged in a separate proceeding for offences under the Indian Penal Code (IPC) and the Arms Act. The prosecution sought to introduce the earlier TADA confession as evidence in the IPC trial, but the trial court and th…

The Andhra Pradesh Housing Board appealed against the High Court’s order that increased the market value of 84 acres of agricultural land to Rs. 75 per square yard and then deducted one‑third for development charges. The Supreme Court examined the evidence of sale deeds (exhibits A1‑A9) executed before the acquisition …

The appellants' land was acquired under the Land Acquisition Act, 1894 and the compensation was fixed by the Reference Court at Rs 6 per square foot after a 1/3 deduction for development charges. The Madras High Court upheld this amount and rejected the claim for interest on solatium under s.23(2) and additional compen…

The appellant, Commissioner of Central Excise, challenged the Tribunal's decision that the carbonless paper used by the respondent, Sundstrand Forms Ltd., in manufacturing computer stationery was exempt from duty. The respondent argued that the intermediate carbonless paper should be classified under sub‑headings 4901.…

The Hindustan Times published an article on 20 September 2010 containing adverse and unverified information about the then Chief Justice of the Allahabad High Court, leading to contempt of court proceedings under the Contempt of Courts Act. The appellants, including Sanjoy Narayan, Editor‑in‑Chief of Hindustan, appeale…

Air Liquide North India Pvt. Ltd. purchased bulk helium gas and, after conducting moisture and purity tests, graded the gas into different categories, repacked it into smaller cylinders and issued separate quality certificates before selling it at a 40‑60% profit margin. The Central Excise authorities held that these a…

The State of Maharashtra issued a notification under Section 4(1) of the Land Acquisition Act to acquire agricultural land belonging to a Hindu joint family under the Maharashtra Project Affected Persons Rehabilitation Act, 1986. The appellants challenged the acquisition, contending that each coparcener's share should …

The respondents filed a suit for partition and separate possession of a 7/8 share in a property, which was decreed in their favour. The decree was set aside by the first appellate court, but the High Court later restored it. After the original defendant died, his widow Ajambi (deceased) allegedly executed a Will on 20‑…

The appellant, Arul Raja, was accused of murdering Aladi Aruna and of conspiring with co‑accused to commit the crime. The High Court convicted him on the basis of a post‑arrest statement by co‑accused A1, treating it as a dying declaration and a confession, and on alleged motive stemming from a rivalry over college aff…

The case concerned M.M. Sharma, a First Secretary in the Indian Embassy in China, who was dismissed from service under clause (c) of the second proviso to Article 311(2) of the Constitution because of alleged unauthorized liaison with foreign nationals that threatened national security. Sharma challenged the dismissal …

The Supreme Court examined the murder of Vikramaditya Singh, in which the appellants Patai @ Krishna Kumar and Brij Kishore were accused of accosting the victim with pistols, dragging him to a spot under a peepal tree and facilitating his killing by co‑accused who fired the fatal shots. The appellants contended they me…

M/s Nicholas Piramal India Ltd. manufactured Vitamin A and, as an intermediate step, produced crude Vitamin A which it used internally to make animal feed supplements. The Central Excise authorities issued show‑cause notices demanding excise duty on this intermediate product, asserting it was excisable. The Commissione…

The deceased Income Tax Officer was found murdered near his residence. Three accused were arrested; the prosecution relied on a knife recovered from one accused, blood‑stained clothes from another, and the recovery of a motorcycle whose registration number was partially identified. No eye‑witness saw the accused, no te…

The Rajasthan Sales Tax Assessing Officer had assessed M/s Makkad Plastic Agencies at a 10% rate, which was later set aside by the Deputy Commissioner (Appeals) and then restored by the Rajasthan Taxation Board. The assessee filed a rectification application under Section 37 of the Rajasthan Sales Tax Act, 1994, prompt…

The State of Karnataka issued preliminary and final notifications under Sections 4 and 6 of the Land Acquisition Act, 1894 to acquire 3 acres 34 guntas in Kengeri for the construction of an approach road, a workshop and residential quarters for the Karnataka State Road Transport Corporation, asserting a public purpose.…

M/s Eureka Forbes Ltd., the appellant, challenged the assessment of sales tax on its vacuum cleaners for the years 1990-91 to 1993-94, contending that the product should be taxed at the standard 8% rate. The State of Bihar, relying on Entry 81 of the Notification dated 26-12-1977 issued under Section 12 of the Bihar Fi…

The respondents were appointed as Assistant Teachers in West Bengal primary schools after obtaining a Primary Teachers' Training Institute (PTI) certificate, which they secured by inflating their marks to gain admission to the training course. Upon discovery of the fraud, the District Primary School Council issued show…

The respondents filed a suit for declaration of title, possession and permanent injunction, and an ex‑parte decree was passed against the appellants. The appellants only learned of the decree when execution proceedings began and filed an application under Order IX Rule 13 of the CPC on 8 July 1988, claiming it was with…

Hariram appealed against judgments that upheld a permanent injunction ordering the removal of his alleged encroachment on a 10‑foot public street. He argued that the suit was barred by limitation, violated Order I Rule 8 of the CPC, and lacked proof that the land was a public street. The Supreme Court held that encroac…

M/s Bansal Wire Industries Ltd., a manufacturer of stainless steel wire, challenged the assessment that taxed its product at 4% under the Central Sales Tax Act, arguing that stainless steel wire is a "declared commodity" within the "iron and steel" category of Section 14(iv) and thus eligible for the 4% ceiling. The St…

The appellants sought enhanced solatium (30% instead of 15%) and higher interest rates (9% for the first year and 15% thereafter) under the 1984 amendment to the Land Acquisition Act, claiming that the amendment should apply to their awards which were finalized before the amendment came into force. The Supreme Court ex…

The respondent sued the appellants for a declaration of co‑ownership of a house. The appellants failed to appear, resulting in an ex‑parte decree in the respondent's favour. They later filed a recall application, which was rejected, and subsequently appealed the decision in a District Court that lacked pecuniary jurisd…

The State of Assam advertised for the post of Gaonburah and appointed Kandarpa Sarma after a selection committee evaluated candidates on suitability. Rajeshwar Das, the nephew of a former Gaonburah, appealed under executive instruction para 162, and the Deputy Commissioner set aside Sarma's appointment, directing Das's…

The appellants were convicted for conspiracy, cheating, forgery of a palmolein oil permit and offences under the Prevention of Corruption Act and Essential Commodities Act. The prosecution alleged that accused A1, A2 and A4 had interpolated and forged the permit, relying mainly on handwriting identification by witnesse…

Uniflex Cables Ltd., a manufacturer of insulated wires, claimed exemption from central excise duty under Notification 205/88 (as amended) on the ground that its cables were specially designed for wind‑mills. The Revenue authorities rejected the claim, asserting that the cables were neither parts nor specially designed …

Petitioner P. Parthasarathy owned about 2 acres of land in Kengeri, Karnataka, which the State sought to acquire for the Bangalore‑Mysore Infrastructure Corridor project under the Karnataka Industrial Areas Development Act, 1966. After a preliminary notification under s.28(1) and no objection from the petitioner, a fin…

The Special Land Acquisition Officer fixed compensation of Rs.3,100 per acre for land acquired under Section 4 of the Land Acquisition Act, 1894. The landowners challenged this amount; the reference court raised it to Rs.10,000 per acre, and the High Court further increased it to Rs.75,000 per acre. The Supreme Court h…

The appellants, Jay Vee Rice and General Mills, were granted exemption from sales tax under the Haryana General Sales Tax Act but collected purchase tax on paddy as part of the price received from the District Food and Supplies Controller (DFSC). The assessing authority held that the purchase tax so collected must be d…

The Government of Karnataka issued a preliminary notification under Section 4(1) of the Land Acquisition Act, 1894 to acquire irrigated and dry lands belonging to Hirabai and others for a lift irrigation project. The Land Acquisition Officer initially fixed compensation at Rs.15,000 per acre for irrigated land and Rs.1…

The appellant's land was acquired under the Land Acquisition Act, 1894 and an award was passed determining a market value. The appellant challenged the award, and the reference court enhanced the market value, granted a 30% solatium, a 12% annual increase, and interest of 9% (later 15%) on the total amount. While the e…

The Supreme Court examined land measuring 29 Bighas and 17 Biswas that had been vested in the Government of Rajasthan under the Rajasthan Land Reforms and Resumption of Jagirs Act, 1952. The Jaipur Development Authority (JDA) had later issued acquisition notifications under the Rajasthan Land Acquisition Act, 1953 and …

Rajesh Kohli, a probationary District & Sessions Judge in Jammu & Kashmir, was found unsatisfactory by the High Court's Full Court and his service was terminated by the State Government. He challenged the termination, alleging that the order was stigmatic, that the High Court lacked jurisdiction to recommend terminatio…

L.M.L. Ltd imported a CD‑ROM that stored images of engineering drawings and designs and claimed nil customs duty under Notification No. 17/2001, seeking classification under tariff heading 49.06 (original hand‑drawn plans) or 49.11 (other printed matter), alternatively under sub‑headings 8524.39/8524.90 or as software …

The case arose from a dispute over a suit property originally held by Budhiya Vesta Patel, who transferred his rights to respondent No.9 via a Development Agreement and an irrevocable Power of Attorney (POA). After Patel's death, his heirs (the appellants) executed further irrevocable POAs in favour of the same respond…

Ind‑Swift Laboratories Ltd., a bulk drug manufacturer, admitted that it had claimed CENVAT credit on fraudulent invoices between 2001 and 2006 and paid the assessed duty. The Settlement Commission, under Sections 32E and 32F of the Central Excise Act, 1944, settled the matter and imposed simple interest of 10% per annu…

The appellant, a Corporal in the Indian Air Force, was convicted by a District Court‑Martial of sexual abuse of a nine‑year‑old and sentenced to three months' detention and reduction in rank. The Confirming Authority upheld the conviction but commuted the detention to dismissal from service. The appellant contended tha…

Uttam Industries, a manufacturer of aluminium circles and utensils, claimed exemption under Central Excise Notification No.180/88‑CE as amended by Notification No.135/94‑CE, which is conditioned on the non‑availing of MODVAT credit on inputs. The department, the appellate authority and the Customs, Excise and Service T…

The State of Haryana withdrew the sales‑tax exemption for solvent‑extraction plants by placing the industry in a negative list on 16‑12‑1996, after Mahabir Vegetable Oils Pvt. Ltd. had invested in setting up such a plant based on an earlier promise of exemption. The respondent claimed entitlement to the exemption on th…

The Supreme Court considered appeals against a Nagpur High Court order directing the exhumation of a saint's body that had been buried without permission on school premises. The appellants argued that Islamic law (fatwas) prohibited exhumation and that the High Court lacked jurisdiction, contending the matter should be…

The Supreme Court examined a dispute where Mahindra & Mahindra Ltd. sought exemption from Uttar Pradesh sales tax on tractors, arguing that the exemption should be based on engine capacity (1800 CC) as per Central Government excise notifications. The Uttar Pradesh government had issued a sales‑tax notification exemptin…

The appellants were initially appointed as Assistant Engineers on a temporary, ad‑hoc basis in 1986‑88 under the Arunachal Pradesh Administration (Public Works Department) Group‑8 Post Recruitment Rules, 1983, with the understanding that they would be regularised after a two‑year probation. After completing probation, …

The State Transport Commissioner invited applications for four stage‑carriage permits on the Samana‑Amritsar route. Two permits were granted to the Pepsu Road Transport Corporation (PRTC) and the remaining two were withheld. The appellants filed appeals, which were pending when the Motor Vehicles Act, 1939 was repealed…

The State of Gujarat acquired land in Mora village for a gas‑based thermal power project under the Land Acquisition Act, 1894. The land acquisition officer initially fixed compensation at Rs 3.50 per square metre, which was enhanced to Rs 20 by the reference court and further to Rs 22 by the High Court, while rejecting…

The petitioners, producers of the film "Aarakshan", challenged the Uttar Pradesh Government's order suspending the film's exhibition under Section 6(1) of the Uttar Pradesh Cinemas (Regulation) Act, 1955, arguing that the power to suspend could be exercised only when a film is already being publicly exhibited and that …

The complainants, partners of Rati Woolen Mills, alleged that cheques issued by Munish Jain in his capacity as director of A.T. Overseas Ltd., a sister concern of Shree Nath Spinners Pvt. Ltd., were given for payment of goods supplied to Shree Nath Spinners. The cheques were dishonoured and the accused were charged und…

The respondent claimed to be the adopted son of Late Anne Seetharamaiah, seeking possession of land purchased at auction by the adoptive father. The appellant contested the adoption, arguing that the respondent was over 15 years old at the time of adoption, which under Section 10(iv) of the Hindu Adoption and Maintenan…

The dispute concerned a 2‑acre agricultural plot allotted by the Karnataka Government to Smt. Munemma on 8 January 1957 with a condition prohibiting alienation for fifteen years. Her son, Gopalappa, purchased the land on 20 December 1968, in contravention of that condition. After the Karnataka Scheduled Castes and Sche…

Sangam Spinners Ltd. and other manufacturers used high‑speed diesel (HSD) oil in captive power plants to generate electricity for their factories and claimed credit of duty (MODVAT) under the Central Excise Rules. The authorities denied the credit, citing Notifications dated 1‑Mar‑1994 and 16‑Mar‑1995 that expressly ex…

M. Manickam, a District Munsif, claimed that his date of birth recorded in service records (19‑Mar‑1947) was incorrect and sought to have it changed to 24‑Nov‑1950 to extend his retirement. He filed an application for change in 1993, more than five years after his entry into service, and addressed it to the Registrar o…

The respondents, media companies, imported pre‑recorded audio cassettes and compact discs and paid royalties to foreign artists. The Customs Department assessed duty on a higher value, arguing that the royalty must be added to the transaction value under Section 14 of the Customs Act and Rule 9(1)(c) of the 2007 Custom…

The Supreme Court examined whether Jaljira and similar spice mixtures manufactured by M/s Jalani Enterprises constitute "packed masala" under Entry No. 184 of the Rajasthan Sales Tax notification dated 29.03.2001. The High Court had held that Jaljira was a drink falling under the residuary entry and liable to tax at 10…

The Union of India appealed against a High Court order that awarded land owners compensation under Section 23(1A) of the Land Acquisition Act, 1894. The acquisition proceedings began in 1965 and the Collector's award was passed on 9 July 1980, before the amendment (Act 68 of 1984) that introduced Section 23(1A) became …

The Neyveli Lignite Corporation (NLC), a government undertaking, entered into an agreement with Metal Scrap and Trading Corporation Ltd. (MSTC) to dispose of its condemned plant and machinery as iron and steel scrap. Chitrahar Traders purchased the material through an e‑auction, and the acceptance letter referred to th…

The revenue appealed against JOCIL Ltd. challenging the classification of imported crude palm stearin. The importer had declared the product under Chapter 15 sub‑heading 15.11.90.90 as non‑edible industrial grade crude palm stearin, while the customs authorities re‑classified it as RBD palm stearin under Chapter 38 sub…

Parle Bisleri Pvt. Ltd., the holding company of Parle Exports Ltd. (PEL), manufactured soft‑drink flavours identified by code names that were developed by PEL. The appellant claimed Small Scale Industry (SSI) exemption under Notifications 175/86 and 1/93 for the years 1989‑1994, while the Revenue argued that the cleara…

The Ishwar Nagar Cooperative Housing Society expelled Dr. Parmanand Sharma, a member since 1961, after he purchased a property in Delhi in the name of his Hindu Undivided Family. The Society relied on Rule 25(1)(c)(i) of the Delhi Cooperative Societies Rules, 1973, which disqualifies members who own a residential house…

Jaipur Vikas Pradhikaran engaged Advocate No.1 on a retainer to defend its land‑acquisition cases. The advocate also appeared for his sister (the wife of Advocate No.3) in the same reference case, thereby creating a conflict of interest which he failed to disclose. He did not file the required written statement, did no…

The appellants were convicted of murder under Sections 302 and 34 of the IPC based primarily on the testimony of the deceased's wife, corroborated by the investigating officer and a post‑mortem report. They challenged the conviction on several grounds, including that the FIR was lodged after the inquest report and ther…

Jagdish Parwani, a former employee of the Uttar Pradesh State Electricity Board, was appointed to a Central Government post in the Military Engineering Service on 23 February 1990 with a pay scale fixed at the minimum of Rs. 2200. He later claimed pay protection under the Ministry of Personnel's notification of 7 Augus…

The Jalandhar Improvement Trust claimed ownership of 2½ kanals of land that forms part of a 55‑acre development scheme acquired by a 1977 award. The respondents, displaced persons from Pakistan, asserted that the land was evacuee property and sought proprietary rights, contending that the Trust’s eviction proceedings u…

The respondents were engaged as casual labourers in the Ordnance Factory Board from 1981 to 1983 and were disengaged because they were not recruited through the Employment Exchange as required then. They filed petitions before the Central Administrative Tribunal (CAT) seeking re‑engagement and regularisation, relying o…

The case involved the murder of Kirori, where Mahesh and Kanhaiyalal were initially acquitted by the trial court but later convicted by the High Court under Section 302 read with Section 34 of the IPC. The appellants argued that the FIR did not mention their role, that eyewitness statements were recorded after an eight…

The appellant, an army signalman, stabbed a fellow soldier to death with a concealed kitchen knife after alleging verbal abuse. He was tried by a General Court Martial under Section 302 IPC read with Section 69 of the Army Act, convicted of murder and sentenced to life imprisonment and dismissal from service, a sentenc…

The appellant, a manufacturer of electronic equipment, fabricated testing machines worth Rs 31.27 lacs to test its own products and claimed they were for captive consumption and R&D, not liable to excise duty. The department issued a show‑cause notice and, after the appellant’s admissions in its balance sheet and reply…

The appellant, a Metropolitan Magistrate, was charged with traveling without a ticket on three occasions and misusing her official identity card, leading to a disciplinary inquiry that found her guilty of misconduct under Rule 3(iii) of the Maharashtra Civil Services Conduct Rules. The inquiry officer recommended, and …

The appellants, exporters of tea, bought tea at open auction from planters and exported it, claiming exemption from sales tax under section 5(3) of the Central Sales Tax Act, 1956. The assessing authority accepted the exemption claim as genuine but denied a refund of tax paid to the seller, holding that only the dealer…

The appellant, Sparkway Enterprises, held a licence from the Airports Authority of India (AAI) to collect airport admission ticket charges at Karipur Airport and paid a monthly licence fee to AAI. The Central Board of Excise and Customs issued a show‑cause notice demanding service tax and education cess on the collecte…

PepsiCo India Holding Pvt. Ltd. challenged the levy of increased water charges by the Maharashtra Industrial Development Corporation (MIDC) on the ground that the rates, notified in 2001, were being imposed retrospectively and violated the water‑supply agreement and the equality clause of the Constitution. The State Go…

The Supreme Court allowed the appeal of Suresh Prasad Singh, holding that he was a co‑sharer of the transferors in the land sold to the respondent and therefore entitled to a mandatory right of pre‑emption under Section 16(3) of the Bihar Land Reforms (Fixation of Ceiling Area and Acquisition of Surplus Land) Act, 1961…

The appellants, owners of land and structures acquired by the State of Maharashtra under the Land Acquisition Act, 1894, challenged the compensation awarded by the reference court, seeking higher rates for both open land and the structures. The High Court upheld the reference court's valuation of Rs.225 per square metr…

The Supreme Court examined whether a 53‑acre portion of Survey No. 345‑A in Dahisar was a "private forest" under the Maharashtra Private Forests (Acquisition) Act, 1975 on the appointed day of 30 August 1975, and whether the State’s acquisition of that land was proportionate and lawful. The Court held that the land was…

The Tamil Nadu Government acquired 3.90 acres of land for housing, issuing a notification under Section 4(1) of the Land Acquisition Act, 1894. The Land Acquisition Officer initially awarded Rs. 1.72 per sq. ft., which the reference court increased to Rs. 17 per sq. ft. based on the land's potential as a residential si…

Jaswant Singh, an employee of Triveni Engineering, was transferred to another sugar mill and terminated when he did not report to the new location. He claimed to be a "workman" under the U.P. Industrial Disputes Act and challenged the transfer and termination via a writ petition. The High Court dismissed his petition, …

The appellants challenged the compensation awarded for land acquired under the Land Acquisition Act, 1894. The High Court had enhanced the compensation to Rs 3,00,000 per acre based primarily on a sale deed (Exhibit 1) dated 4 Oct 1982, while rejecting another sale deed (Exhibit 2) involving a very small parcel. The Su…

The Commissioner of Trade Tax appealed against a High Court order that had allowed the inclusion of both bottles and crates used by Varun Beverages Ltd. in the definition of "fixed capital investment" under Section 4‑A(4) of the Uttar Pradesh Trade Tax Act, 1948, thereby granting tax exemption. The issue was whether bo…

Royal Enfield (unit of M/s Eicher Ltd.) manufactured motorcycles and dispatched them to dealers outside Chennai in a packed condition, charging Rs.190 per bike as packing charges and claiming an abatement in the assessable value for excise duty. The Central Excise authorities disallowed the inclusion of these packing c…

The appeal challenges a Calcutta High Court order that upheld a writ petition against the e‑auction scheme for coal sales. The Supreme Court had earlier, in Ashoka Smokeless Coal India Ltd. v. Union of India (2007) 2 SCC 640, declared the e‑auction scheme ultra‑vio​lus of Article 14 and directed coal companies to refun…

The respondents, manufacturers of coke, were assessed for tax under the Bihar Finance Act, 1981 and the Deputy Commissioner issued revised assessment orders. After a change in the Deputy Commissioner, the new officer highlighted irregularities and informed the Joint Commissioner, who then exercised suo motu revision po…

The appellant, a Lieutenant Colonel serving as Garrison Engineer, was convicted by a General Court Martial (GCM) for defrauding the Army by entering overpriced contracts for repair and replacement of equipment. He challenged the conviction on two grounds: (1) that the GCM was convened beyond the three‑year limitation p…

The appellant, Guru Dev Singh, was one of three accused who attacked Bhola Singh and another man with a kirpan, lohangi and lathi, causing Bhola Singh's death. Eye‑witnesses PW‑1 and PW‑2 testified that the accused surrounded the victims, struck them on vital parts and threw the dead body into a nala; a post‑mortem sho…

The respondent, a constable in the Delhi Police, was accused of extorting Rs.100 from a passenger at the airport and later returning the money. A departmental enquiry found him guilty of gross misconduct and dismissed him, a decision upheld by the appellate authority and the Central Administrative Tribunal. The High Co…

The appellant, a probationer Munsif, was discharged from service after a complaint that he had improperly discharged accused in a criminal case. The matter was examined by the High Court's Standing Committee and Full Court, which concluded that his overall performance and conduct were unsatisfactory and ordered his ter…

The appellant, a subordinate judge, was removed from service by the Governor on the recommendation of the Jharkhand High Court, which had dispensed with a departmental inquiry under Article 311(2)(b) of the Constitution. The judge challenged the removal, arguing that the High Court lacked authority to forgo an inquiry,…

Hans Steel Rolling Mill, a manufacturer of steel products, opted for the compound levy scheme under Section 3A of the Central Excise Act and paid duty as per Rule 96ZP. The Commissioner initially fixed its annual capacity at 3355 MT, later revised to 1890 MT after the mill altered its parameters. The revenue department…

The Commissioner of Central Excise issued a show‑cause notice to M/s Mehta & Co., alleging that the firm manufactured and removed wooden furniture from a hotel premises without paying excise duty, thereby evading tax. The respondent contested the demand, arguing that the items were immovable fixtures and that the deman…

Mewar PolytEx Ltd exported PP fabrics under the Advance Licensing Scheme and, in its AR‑4 declarations, stated that it would not claim Modvat credit. Later the company claimed Modvat credit on the indigenous inputs used for the export and also drew back counter‑vailing duty on imported inputs, thereby seeking a double …

The Commissioner of Central Excise appealed against the CEGAT order that had set aside the adjudicating authority’s finding that Kalvert Foods India Pvt. Ltd. clandestinely removed excisable food products and passed them off as non‑excisable goods. The Supreme Court held that the Managing Director’s statements recorded…

The Revenue Department alleged that RDC Concrete (India) Ltd. undervalued its pavers and sold them to an inter‑connected company to evade excise duty. The CESTAT upheld the duty demand but later, upon a rectification application under Section 35C(2) of the Central Excise Act, 1944, modified its earlier order, quashing …

Vijendra Kumar Verma cleared the written examination for the post of Civil Judge (Junior Division) in Uttarakhand but was not selected after the interview because a computer expert found him lacking basic computer knowledge. He contended that the computer‑knowledge requirement was introduced midway through the selectio…

The Supreme Court examined the compensation payable to landowners whose 7.06 acres were acquired by the Tamil Nadu government for the Madras Export Processing Zone. The owners argued that the High Court erred by applying a 40% deduction and failing to grant solatium and interest, while the Reference Court had also misc…

The appellant was appointed as an Assistant Teacher on a one‑year probationary basis, which was subsequently extended twice. His performance was repeatedly found unsatisfactory, and he was terminated under Rule 26 of the Uttar Pradesh Ashaskiya Arabi Tatha Farsi Madarson Ki Manyata Niyamawali. The Allahabad High Court …

The respondent, Santosh Kumar, was engaged on a contract basis as a peon and his service was terminated by the appellant on 5 July 2004. He filed a writ petition in the Allahabad High Court seeking quashing of the termination order, which was dismissed by the Single Judge. The appellant appealed, and the Division Bench…

The appellant, a Head Constable of Punjab Police, was dismissed for being absent without leave for 39 days in 1984. He challenged the dismissal in a civil suit, arguing that the later regularisation of his leave nullified the charge of unauthorized absence and that procedural defects—failure to furnish an absence repor…

Aluva Sugar Agency sold bakery margarine and argued that it should attract the concessional 4% tax rate under Entry 17A of the Kerala General Sales Tax Act, 1963, on the ground that margarine is an edible oil. The Sales Tax Officer and the Kerala High Court held that margarine fell under Entry 90 of the First Schedule …

The Central Excise Department appealed against Kitply Industries Ltd., contending that its laminated particle board and laminated medium density fibre board should be classified under sub‑headings 4406.90/4407.90 of Chapter 44.06/44.07 of the Central Excise Tariff Act, 1985. The respondent argued that the products were…

Arshad Jamil, a civil judge appointed to a reserved OBC post in Uttarakhand, obtained a caste certificate claiming ordinary residence in Roorkee. Evidence showed he was a permanent resident of Muzaffarnagar, Uttar Pradesh, with electoral rolls, ration card, and bar enrollment supporting this. The Tehsildar cancelled th…

The Central Excise Department had registered a case against Meyer Health Care on 19 September 1998. The respondent later obtained an assignment deed for the relevant trademark on 6 October 1998 and claimed exemption under the Excise Exemption Notification on that basis. The Tribunal held that the assignment deed entitl…

The State of Jammu & Kashmir issued advertisements for direct recruitment of Prosecuting Officers, prescribing mandatory physical standards of height (5'6") and chest measurements as per Rule 176 of the Jammu & Kashmir Police Rules, 1960. Applicants who failed to meet these standards were disqualified and filed writ pe…

Four CRPF personnel survived an ambush on 13 March 1999 in which five members of their escort vehicle were killed. They were charged with disobedience of orders, gross misconduct and cowardice, and a departmental inquiry found them guilty, leading to their dismissal. The appellants challenged the inquiry on grounds of …

The appellant, Ajay Kumar Das, was charged under IPC 304B (dowry death) read with s.34 for the death of his wife, who was allegedly pushed into a well by her parents‑in‑law after a telephone conversation with the appellant. The FIR implicated the parents‑in‑law and the appellant, and a charge‑sheet was filed. The appel…

The appellant, Commissioner of Trade Tax, Uttar Pradesh, challenged the respondent M/s Kartos International's claim that its scientific and biological equipment—such as biosafety cabinets, laminar flow cabinets, fume hoods, and clean room garments—were exempt from trade tax under Notification No. 1166 dated 10‑April‑20…

Pradeep Oil Corporation was granted land by the Government under the Government Grants Act to erect petroleum storage tanks and related structures. The Municipal Corporation of Delhi assessed property tax on the tanks, treating them as "buildings". The corporation argued the grant was a lease, making the corporation li…

The appellant, a constable in the Provincial Armed Constabulary, was found absent without permission and later forcibly seized a bottle of liquor from a wine shop while under the influence of alcohol. He was charged in a criminal case under Section 392 of the Indian Penal Code, but was acquitted. Separate departmental …

The respondent, S. Krishna Chaitanya, claimed he had sent his UPSC Civil Services Examination application by courier but did not receive an acknowledgment card, and therefore sought an interim order directing UPSC to issue an admission certificate and later to declare his result. The Central Administrative Tribunal (CA…

Chunni Lal was convicted of murdering his uncle Heera Lal by firing a gun, and the Supreme Court upheld the life sentence. The appellant argued there was no motive, that only interested witnesses were examined, and that the delay in lodging the FIR and commencing investigation tainted the case. The Court found a clear …

Ram Prakash, a former Indian Air Force officer, was released after 15 years of service with a composite disability of 90% (retinal detachment and immature cataract). The Release Medical Board and the Appellate Medical Board both opined that his disabilities were neither attributable to nor aggravated by Air Force servi…

Pepsico India Holdings Ltd., a beverage manufacturer in Uttar Pradesh, challenged the trade tax assessed on a turnover of Rs 8.54 crore arising from rentals of glass bottles and crates for the assessment year 1999‑2000, arguing that such rentals were not taxable under s.3‑F of the U.P. Trade Tax Act. The lower authorit…

The appellants challenged the acquisition of land for the Prem Nagar Metro station, arguing that the Metro Railways (Construction of Works) Act, 1978, being a special law, should exclusively govern such acquisitions and that the Land Acquisition Act, 1894, was impliedly repealed. The respondents contended that the auth…

The State of Punjab appealed the acquittal of Lakhwinder Singh and Balwinder Kaur, who had been found in possession of 35 bags of poppy husk. The trial court had convicted them under Section 15 of the Narcotic Drugs and Psychotropic Substances (NDPS) Act, 1985, but the High Court set aside the conviction, citing allege…

Idea Mobile Communication Ltd sold SIM cards to its subscribers and charged both sales tax and service tax on activation. The dispute centered on whether the value of the SIM cards should be taxed as a service under Section 65(105) of the Finance Act, 1994, or as a sale of goods under the Kerala General Sales Tax Act, …

The appellant's land was included in a draft development plan under the Madhya Pradesh Nagar Tatha Gram Nivesh Adhiniyam, 1973, for a mela. After objecting, a committee recommended that the land not be required, but the State Government later incorporated the land in the final plan without a hearing. The appellant soug…

Hindustan Coca‑Cola Beverage Pvt. Ltd., a manufacturer of aerated drinks, challenged the octroi levied by Sangli‑Miraj and Kupwad Municipal Corporations on the glass bottles and plastic crates used for packaging its beverages, arguing that the containers are reusable, their cost is amortised into the retail price, and …

The parents of a 19‑year‑old mechanical fitter who died in a motor accident claimed compensation for loss of dependency. The Motor Accident Claims Tribunal awarded Rs 1,72,000 using a multiplier of 9 based on the average age of the parents (55‑56 years). The High Court enhanced the multiplier to 18, relying on the dece…

The Directorate of Revenue Intelligence seized about 1,913 kg of silver from the appellants, issuing a show‑cause notice which was later discharged by the adjudicating authority. The Customs, Excise & Gold (Control) Appellate Tribunal ordered confiscation of the entire seized silver, directing confiscation of 194.250 k…

The respondents imported fourteen consignments of Butyl Acrylate Monomer (BAM) and cleared them duty‑free as "adhesives" under advance licences issued under the DEEC scheme. The Commissioner of Customs held that BAM was not an adhesive, invoked the extended period of limitation and demanded customs duty. The Customs, E…

The appellant, Bhanu Pratap, appeared for the 2003 Haryana Civil Services (Judicial Branch) examination for Subordinate Judge and obtained 508 out of 1020 marks (49.8%), falling short of the statutory 50% aggregate requirement. He sought a mandamus directing his appointment, arguing that the shortfall of two marks shou…

The respondent secured 44.93% aggregate marks in the Orissa Judicial Service Main Written Examination, falling short of the 45% threshold prescribed by Rule 24 of the Orissa Superior Judicial Service and Orissa Judicial Service Rules, 2007. She filed a writ petition seeking that her marks be rounded up to 45% and that …