M/S SOUTH INDIA VISCOSE LTD.versusCOMMISSIONER OF INCOME TAX
1997 INSC 5639 July 1997Appeal(s) allowed
South India Viscose Ltd., a public limited company engaged in rayon yarn and wood pulp manufacturing, claimed extra shift depreciation allowance for AY 1971-72 on the basis of the number of days the entire concern worked double or triple shift, rather than on a per‑machinery basis. The Income Tax Officer limited the al…
THE SECRETARY TO GOVERNMENT OF TAMIL NADUversusD. SUBRAMANYAM RAJADEVAN
1996 INSC 7219 July 1996Appeal(s) allowed
The Directorate of Vigilance investigated corruption complaints against D. Subramanyam RataDev, a Superintendent of Police, and sent a report to the Tamil Nadu Government. The Government referred the matter to the Disciplinary Tribunal under the Tamil Nadu Civil Services (Disciplinary Proceedings Tribunal) Rules, 1955,…
HINDUSTAN STEELWORKS CONSTRUCTION LTD.versusTARAPORE AND CO. AND ANR.
1996 INSC 7229 July 1996Appeal(s) allowed
Hindustan Steelworks Construction Ltd. (HSCL) awarded a construction contract to Tarapore & Co. (the contractor) and obtained fourteen unconditional bank guarantees from Bank of India, each stipulating that HSCL was the sole judge on breach and loss. After the contractor failed to complete the work, HSCL rescinded the …
JAI JAI RAM AND ORS.versusTHE U.P. STATE ROAD TRANSPORT CORPORATION, LUCKNOW AND ORS.
1996 INSC 7239 July 1996Dismissed
The appellants, drivers and conductors originally employed by the Uttar Pradesh Government Roadways, were deemed on deputation to the Uttar Pradesh State Road Transport Corporation when it was created on 1 June 1972. While on deputation, several of them were terminated or suspended by officers of the Corporation who we…
COMMISSIONER OF INCOME TAX, GUJARAT, AHMEDABADversusSMT. KAMALTNI KHATAU
1994 INSC 1989 May 1994
The Supreme Court examined whether the tax authorities could choose to assess tax on either the trustees or the beneficiaries of a discretionary trust when the trust's income was distributed and actually received by the beneficiaries during the accounting year. The respondent, a beneficiary of six discretionary trusts,…
PUNJAB STATE CO-OPERATIVE SUPPLY AND MARKETING FEDERATION LTD.versusB.S. AULAKH AND ORS.
1997 INSC 3939 April 1997Appeal(s) allowed
The plaintiff, B.S. Aulakh, was appointed on probation as Plant Protection Expert in MARKFED and discharged before completing probation. He was subsequently appointed Plant Protection Officer in SUGARFED, later confirmed, and his post was abolished by a resolution dated 20‑12‑1977. Aulakh filed a suit on 28‑10‑1983 see…
P. SHESHADRIversusUNION OF INDIA AND ANR.
1995 INSC 1789 March 1995Appeal(s) allowed
The appellant, a Scheduled Tribe (ST) officer in Central Water Engineering, was eligible for promotion to Deputy Director/Executive Engineer and was placed at No. 26 in a combined select list prepared by the Departmental Promotion Committee. Only 22 promotion vacancies materialised, and the first 22 names on the combin…
DADAR AVANTI COOPERATIVE HOUSING SOCIETY LTD. BOMBAYversusMUNICIPAL CORPORATION OF GREATER BOMBAY AND ORS.
1996 INSC 2169 February 1996Appeal(s) allowed
The Dadar Avanti Cooperative Housing Society challenged the permission granted by the Municipal Commissioner allowing two flats in its building to be used as a surgical nursing home, a change from the residential use sanctioned in the original plan. The society argued that the building was approved for residential use …
BOARD OF SCHOOL EDUCATION HARYANAversusARUN RATHI AND ORS.
1994 INSC 569 February 1994Appeal(s) allowed
The Board of School Education, Haryana, under Regulation 26 of its 1990 Examination Regulations, allowed a 1% grace‑mark concession to help candidates pass but barred its use for earning compartment. After earlier High Court rulings (Anil Kumar) directing the Board to grant grace marks for compartment, the Board later,…
RAVI S. NAIK AND SANJAY BANDEKAR AND ANR.versusUNION OF INDIA AND ORS.
1994 INSC 579 February 1994Dismissed
The case concerned disqualification of members of the Goa Legislative Assembly under Article 191(2) read with the Tenth Schedule. Bandekar and Chopdekar were disqualified for allegedly having voluntarily given up their MGP membership, while Naik was disqualified on similar grounds after claiming a split in the party th…
COLLECTOR OF CENTRAL EXCISEversusNEW TOBACCO CO.
1998 INSC 109 January 1998Dismissed
The Collector of Central Excise appealed against New Tobacco Co. challenging the company's claim that a Central Excise notification dated 30‑Nov‑1982 became effective only when it was made available to the public on 8‑Dec‑1982, not on the date of its printing in the Gazette. The company had paid duty at the lower rate …
DIRECTOR GENERAL OF POSTSversusB. RAVINDRAN AND ANR.
1996 INSC 13138 November 1996Dismissed
The case concerned ex‑servicemen who retired before age 55 and were re‑employed in the civil service. Their pay was fixed at the minimum scale, and they claimed advance increments where the total of pay plus pension was less than the pay drawn at retirement, invoking Office Memoranda (OM) of 1958 and 1983. The Governme…
UNION OF INDIA AND ANR.versusSAMAR SINGH AND ORS.
1996 INSC 11618 October 1996Appeal(s) allowed
The respondent, an IAS officer of the 1962 batch, was promoted to Additional Secretary but was not empanelled for the post of Secretary. He challenged the non‑inclusion before the Central Administrative Tribunal, which held that the Special Committee had acted arbitrarily by not recording reasons for his exclusion and …
DR. KRUSHNA CHANDRA SAHU AND OTHERSversusSTATE OF ORISSA AND OTHERS
1995 INSC 5468 September 1995Disposed off
The appellants, who were Homeopathic Medical Officers, were appointed as junior teachers in a government homeopathy college under the Orissa Homeopathy Medical Teaching Service Rules, 1980. Their appointments were challenged on the grounds that the Selection Board had not consulted the Public Service Commission, that s…
BHEY RAM AND ORS. ETC. ETC.versusTHE HARYANA STATE ELECTRICITY BOARD AND ORS. ETC. ETC.
1993 INSC 2908 September 1993Dismissed
The appellants were appointed Assistant Engineers Class II of the Haryana State Electricity Board after completing an apprenticeship, with a notional seniority date of 1 January 1969, while the respondents were appointed between October and December 1968. The appellants contended that, because they completed their appr…
HIRA MANversusSTATE OF U.P. AND ORS.
1997 INSC 6038 August 1997Appeal(s) allowed
The appellant, a class‑IV employee, was promoted to the post of clerk in a government‑aided college. Respondent No. 4, the son of a government servant who died in service, claimed a compassionate appointment under the Uttar Pradesh Recruitment of Dependents of Government Servants Dying in Harness Rules, 1974 and sought…
P.D. GUPTAversusRAM MURTI AND ANR.
1997 INSC 5358 July 1997Dismissed
The Supreme Court examined an appeal by advocate P.D. Gupta under Section 38 of the Advocates Act, 1961, challenging his one‑year suspension imposed by the Bar Council of India for professional misconduct. Gupta, who had acted as counsel for a client in litigation over the estate of the deceased Srikishan Dass, purchas…
H.H. VIJAYABA RAJAMATH AND ANR.versusCONTROLLER OF ESTATE DUTY KARNATAKA, BANGALORE
1997 INSC 5368 July 1997Dismissed
The deceased left extensive assets in England and India. Under a India‑United Kingdom agreement, estate duty paid in the UK was credited against the Indian estate duty under Section 30 of the Estate Duty Act, 1953. The daughters, as accountable persons, claimed that the UK estate duty, interest on its delayed payment, …
COMMISSIONER OF INCOME TAX, AMRITSARversusTATTAN TRUST AMRITSAR ETC.
1997 INSC 5388 July 1997Appeal(s) allowed
The assessee, a charitable trust created in 1942, amended its deed in 1971 to require that surplus funds be invested in a company in which the trustees had a substantial interest. It claimed exemption of the interest earned on those investments under Section 11 of the Income Tax Act, relying on the first proviso to Sec…
COMMISSIONER OF INCOME TAX, GUJARATversusMIS. ELECTRIC CONTROL GEAR MFG. CO.
1997 INSC 5398 July 1997Case Partly allowed
The Supreme Court examined a transfer of a partnership's business as a going concern to a limited company for Rs 8 lakhs. The Revenue had taxed the depreciation claimed by the firm under Section 41(2) of the Income‑Tax Act and also taxed capital gains. The High Court had held that Section 41(2) did not apply, that the …
COMMISSIONER OF INCOME TAX, KANPURversusNITYA NANO DEVKINANDAN
1997 INSC 5408 July 1997Appeal(s) allowed
The assessee partnership firm was granted registration under Section 184(7) of the Income Tax Act for the 1967-68 assessment year and was treated as registered for subsequent years. The Commissioner, invoking Section 263, cancelled the renewal of registration for 1972-73 and 1973-74, alleging discrepancies between the …
THE VELLORE ELECTRIC CORPORATION LTD. ETC.versusTHE COMMISSIONER OF INCOME TAX, MADRAS
1997 INSC 5418 July 1997Dismissed
The Vellore Electric Corporation Ltd., a licensee under the Electricity Supply Act, claimed deductions for amounts transferred to its Contingencies, Development and Tariffs‑and‑Dividend Control reserves for assessment years 1967‑68 to 1970‑71, and also sought relief under Section 80‑1 for interest earned on securities …
COMMISSIONER OF INCOME TAX, GUJARATversusM/S. ARTEX MANUFACTURING COMPANY
1997 INSC 5428 July 1997Appeal(s) allowed
The partnership firm Artex Manufacturing sold its entire business as a going concern to a newly formed private limited company for Rs 11,50,400, paid by allotment of shares. The issue was whether the surplus arising from the difference between the re‑valued value of plant, machinery and dead‑stock (Rs 15,87,296) and th…
SH. I.K. SUKHIJA AND ORS.versusUNION OF INDIA AND ORS.
1997 INSC 5438 July 1997Appeal(s) allowed
The appellants, originally Junior Engineers in the CPWD, were transferred to the Posts & Telegraphs (Civil Wing) and promoted on an ad‑hoc basis as Assistant Engineers between 1970 and 1977, with regularisation effective 20‑Mar‑1978. Their seniority list, prepared in 1987, was challenged before the Central Administrati…
USHA SUBBARAOversusB.E. VISHVESWARIAH AND ORS.
1996 INSC 6978 July 1996Appeal(s) allowed
Usha Subbarao, the widow of B.N. Subbarao (one of five sons of Dr. N.S. Nanjundiah), claimed a one‑fifth share in the properties left by her father‑in‑law under a 1935 will. The will divided the estate into Schedules A, B, C and D, gave management rights to the testator’s wife, and stipulated that sons could demand par…
DIRECTOR GENERAL, ESI AND ANR.versusT. ABDUL RAZAK ETC.
1996 INSC 7068 July 1996Disposed off
The case concerned disciplinary proceedings against two employees of the Employees' State Insurance Corporation (ESIC). The Regional Director of Karnataka initiated proceedings, and the Director General later imposed a penalty. The respondents challenged the memoranda initiating the proceedings and the Director General…
STATE OF RATASTHANversusMANGILAL PINDWAL
1996 INSC 7088 July 1996Disposed off
Mangilal Pindwal, an Upper Division Clerk of the Rajasthan Government, was compulsorily retired on 31 March 1973 under sub‑rule (2) of Rule 244 of the Rajasthan Service Rules, 1951, with payment of three months' salary. He challenged the order, and the Rajasthan High Court set aside the retirement on the ground that th…
DR. ANURADHA BODI AND ORS. ETC. ETC.versusMUNICIPAL CORPORATION OF DELHI AND ORS .
1998 INSC 2248 May 1998Dismissed
Petitioners were appointed as General Duty Medical Officer Grade II by the Delhi Municipal Corporation between 1982 and 1985 on a purely ad‑hoc, stop‑gap basis, with explicit terms that the posts would be regularised only after passing the UPSC examination. After appearing before UPSC, they were regularised on 27 June …
SUB-COMMITTEE ON JUDICIAL ACCOUNTABILITYversusUNION OF INDIA AND ORS.
1991 INSC 1368 May 1991Disposed off
The Supreme Court heard a writ petition filed by the Sub‑Committee on Judicial Accountability seeking directions concerning an inquiry into alleged misconduct of a sitting Supreme Court judge for his conduct as former Chief Justice of a High Court. The petition questioned the validity of the Lok Sabha Speaker’s admissi…
PUNJAB AND HARYANA HIGH COURT CHANDIGARH THROUGH ITS REGISTRARversusSUNDER SHAH KAPOOR AND ORS.
1997 INSC 108 January 1997Appeal(s) allowed
The respondents, employed as Revisors in the Punjab and Haryana High Court, claimed that they were entitled to the pay scale of Superintendent Grade II retrospectively from 23 January 1975. The original 1973 Service Rules placed Revisors on a lower pay scale, and only a notification dated 5 August 1980 redesignated the…
MADHYA PRADESH HASTA SHILPA VIKAS NIGAM LTD.versusDEVENDRA KUMAR JAIN AND ORS.
1994 INSC 5807 December 1994Appeal(s) allowed
The Madhya Pradesh Hastashilp Vikas Nigam Ltd., a government company, appointed five individuals as temporary Junior Managers in July 1989, contrary to a State Government order dated 1‑April‑1989 that required prior approval for such appointments. The appointments were later terminated on 31‑July‑1989 by the succeeding…
PUNJAB AND HARYANA HIGH COURT BAR ASSOCIATION CHANDIGARH THROUGH ITS SECRETARY.versusSTATE OF PUNJAB AND ORS.
1993 INSC 3867 December 1993
The Punjab & Haryana High Court Bar Association filed a public‑interest writ petition seeking a judicial enquiry into the abduction and alleged murder of Advocate Kulwant Singh, his wife and child, which had triggered a prolonged strike by lawyers. The High Court admitted the petition but a five‑judge bench later dismi…
U.P. BASIC SHIKSHA PARISHAD AND ANR. ETC. ETC.versusHARI DEO MANI TRIPATHI AND ORS. ETC. ETC.
1992 INSC 3317 December 1992Appeal(s) allowed
The petitioners, U.P. Basic Shiksha Parishad, challenged the seniority of a group of teachers who had been appointed as untrained temporary Assistant Teachers between 1959 and 1966 and later obtained training certificates. The teachers argued that their seniority should be counted from the date of their initial appoint…
TMA PAI FOUNDATION AND ORS.versusSTATE OF KARNATAKA AND ORS.
1993 INSC 3207 October 1993Disposed off
The Supreme Court was asked to resolve the impasse over admission and fee structures in private professional colleges after the Government of India had permitted admission of foreign students up to 50% of seats. The Court held that, in view of the J.P. Unnikrishnan judgment, such permission could not be enforced for th…
UNION OF INDIA AND ANR.versusS.P. ANAND AND ORS.
1998 INSC 2947 August 1998Case Allowed
The Union of India appealed against a Madhya Pradesh High Court order that issued notice in a writ petition seeking to direct the Chief Justice of India to appoint Indore as a seat for the Supreme Court. The Supreme Court examined whether the writ petition raised any arguable or triable issue under Article 226 and whet…
DAYANANDLAL AND ORS.versusSTATE OF KERALA AND ORS.
1996 INSC 8347 August 1996Disposed off
The case concerned promotions of constables to head constables in the Kerala Police Subordinate Service. Senior constables who had failed a 1978 promotion test were later qualified in a 1981 test, but juniors who qualified in 1978 were promoted first under Rule 10(ii) of a 1963 order. The senior constables challenged t…
K.L. RATHEEversusUNION OF INDIA AND ORS.
1997 INSC 5177 July 1997Dismissed
The petitioner, a former Joint Secretary who retired in 1968, sought to have his pension calculated on the same basis as those who retired after the 1979 liberalised pension formula was introduced, arguing that the Supreme Court's decision in D.S. Nakara required uniform treatment irrespective of retirement date. The G…
PREM SINGH AND ORS. ETC. ETC.versusHARYANA STATE ELECTRICITY BOARD AND ORS. ETC. ETC.
1996 INSC 6337 May 1996Appeal(s) allowed
The Haryana State Electricity Board advertised 62 junior engineer posts, stating that candidates with higher qualifications would receive preference. After screening, 212 candidates were shortlisted and 147 were appointed, far exceeding the advertised vacancies. The petitioners challenged the appointments, alleging vio…
R.MANICKA NAICKER ETC.versusE. ELUMALAI NAICKER ETC.
1995 INSC 2537 April 1995Dismissed
The respondent, the original inamdar of a minor inam, sued his tenant (the appellant) for possession of the land. While the suit was pending, the Assistant Settlement Officer, under the Madras Minor Inams (Abolition and Conversion into Ryotwari) Act, 1963, granted a joint ryotwari patta: a ground‑rent patta for the bui…
M/S KAJARIA EXPORTS LTD. AND ORS.versusUNION OF INDIA AND ORS.
1995 INSC 2547 April 1995Appeal(s) allowed
M/s Kajaria Exports Ltd. and others imported 5,000 metric tonnes of white cement and sought clearance under the Open General Licence provision of Appendix 6 List 8 Part III Item 33 of the 1984-85 Import and Export Policy. The authorities denied clearance, issuing a show‑cause notice that white cement was a canalised it…
AJAY KUMAR SINGH AND ORS.versusSTATE OF BIHAR AND ORS.
1994 INSC 1067 March 1994Dismissed
The State of Bihar issued a prospectus for the 1992 Post‑Graduate Medical Admission Test reserving 50% of seats for socially and educationally backward classes, Scheduled Castes, Scheduled Tribes and women. The appellants challenged this reservation before the Patna High Court, which dismissed their writ petitions, lea…
MANAGEMENT OF DANDAKARANYA PROJECT, KOREPUTversusWORKMEN THROUGH REHABILITATION EMPLOYEES UNION AND ANR.
1997 INSC 77 January 1997Appeal(s) allowed
The Supreme Court examined whether the Dandakaranya Project, undertaken by the Central Government for refugee rehabilitation, qualified as an "industry" under Section 2(j) of the Industrial Disputes Act, 1947, and whether the Industrial Tribunal could lawfully direct the regularisation of 425 non‑ministerial regular (N…
P. K. JAISWALversusMS. DEBI MUKHERJEE AND ORS.
1992 INSC 17 January 1992Dismissed
The Union Government sent a requisition to the UPSC to fill a vacancy of Assistant Director General (Prevention of Food Adulteration) by direct recruitment. Before the UPSC could advertise, the Government informed it that it was considering amending the rules to allow promotion from Assistant Secretary and asked the UP…
BHARAT COKING COAL LTD.versusSTEEL ABRASERS AND ALLIED PRODUCTS LTD.
1994 INSC 3586 September 1994Appeal(s) allowed
Bharat Coking Coal Ltd (appellant), a government-owned company, sold hard coke to Steel Abrasers & Allied Products Ltd (respondent) for foundry use. The Central Government, under the Colliery Control Order, 1945, issued a 1991 notification fixing prices for coke but allowing additional charges for "special sizing or be…
STATE OF WEST BENGAL ETC. ETC.versusRATAN BEHARI DEY AND ORS.
1993 INSC 2596 August 1993Appeal(s) allowed
The petitioners were employees of the Calcutta Municipal Corporation who retired before 1 April 1977 and received only provident fund benefits, as no pension scheme existed then. In 1982 the Corporation framed the Death‑cum‑Retirement Benefit Regulations, which introduced a pension scheme effective from 1 April 1977, w…
PASCHIM BANGA KHET MAZDOOR SAMIT!versusSTATE OF WEST BENGAL
1996 INSC 6216 May 1996Disposed off
The petitioners, members of Paschim Banga Khet Mazdoor Samiti, filed a writ petition under Article 32 on behalf of Hakim Seikh, who suffered serious head injuries after falling from a train and was repeatedly denied admission in several government hospitals due to lack of beds and facilities, eventually receiving treat…
SH. S.P. JAISWAL ETC.versusTHE COMMISSIONER OF INCOME TAX
1997 INSC 2346 March 1997Dismissed
The appellant, Managing Director of Karna Distillery Co., transferred Rs 1,74,639 to a partnership firm owned by his children, later showing the amount as returned and then as a loan to the children. The Assessing Officer added the interest on this amount to the appellant's income under Sec. 61 of the Income‑Tax Act. T…
THE UNITED PLANTERS ASSOCIATION OF SOUTHERN INDIAversusKG. SANGAMESWARAN AND ANR.
1997 INSC 2356 March 1997Appeal(s) allowed
The respondent, K.G. Sangameswaran, an accountant employed by United Planters Association, was dismissed for alleged misappropriation. He appealed the dismissal under Section 41(2) of the Tamil Nadu Shops and Establishments Act, 1947, claiming that no domestic enquiry had been held. The Appellate Authority set aside th…
WORKMEN OF KETTLEWELL BULLEN AND COMPANY LTD.versusKETTLEWELL BULLEN AND COMPANY LTD.
1994 INSC 46 January 1994
The workmen of Kettlewell Bullen & Co. claimed a customary bonus for the years 1974‑1977, arguing that the company had been paying a bonus since 1959, at a uniform rate of 10.5% of salary from 1965‑1973, before the Puja festival and irrespective of profits. The Industrial Tribunal held that this long‑standing, uniform,…
DR. R.K. GOYALversusSTATE OF U.P. AND ORS.
1996 INSC 14375 December 1996Appeal(s) allowed
Dr. R.K. Goyal was appointed on an ad‑hoc basis as a lecturer in orthopaedics in a Uttar Pradesh medical college in 1983 without the three‑years teaching experience that the Public Service Commission later stipulated in its advertisement. The appointment was subsequently regularised under the Uttar Pradesh Regularisati…
UNION OF INDIA AND ORSversusC.N. PONNAPPAN
1995 INSC 8445 December 1995Dismissed
The Supreme Court considered three appeals challenging decisions of the Central Administrative Tribunal (CAT) on whether an employee transferred on compassionate grounds, and placed at the bottom of the seniority list in the new unit, could have his service in the former unit counted as experience for promotion in the …
UNION OF INDIA AND ORS.versusSHRI PURNENDU MUKHOPADHYAY AND ORS.
1993 INSC 2575 August 1993
The Union of India introduced an apprenticeship scheme for supervisory posts in ordinance factories, allowing successful apprentices to be appointed as Supervisor Grade ‘A’ or Chargeman Grade‑II based on examination results. In 1965 the Director General permitted certain Supervisors Grade ‘A’ who were borderline candid…
UNION OF INDIA AND OTHERSversusR. REDDAPPA AND ANOTHER
1993 INSC 2585 August 1993
Approximately 800 railway employees were dismissed under Rule 14(2) of the Railway Service (Discipline and Appeal) Rules for taking part in a Loco Staff strike in January 1981. The disciplinary authority claimed that holding a departmental inquiry was not reasonably practicable, but no material was placed before it to …
INDIAN BANKversusMAHARASHTRA STATE CO-OPERATIVE MARKETING FEDERATION LTD.
1998 INSC 2175 May 1998Appeal(s) allowed
Indian Bank filed a summary suit under Order 37 of the CPC against Maharashtra State Co‑operative Marketing Federation Ltd for recovery under a Letter of Credit. The Federation had earlier instituted a regular suit against the Bank and sought a stay of the summary suit invoking Section 10 of the CPC, which bars the tri…
COMMISSIONER OF INCOME TAX TAMIL NADU-V MADRASversusKOTAGIRI INDUSTRIAL CO-OPERATIVE TEA FACTORY LTD., KOTAGIRI
1997 INSC 2335 March 1997Appeal(s) allowed
The Kotagiri Industrial Co‑operative Tea Factory Ltd., a co‑operative society, earned Rs 85,150 in the assessment year 1972‑73 and had carried forward losses of Rs 1,82,744. It claimed a deduction of Rs 53,386 under section 80‑P(2) of the Income Tax Act. The Income Tax Officer first set off the carried forward losses u…
STATE OF MADHYA PRADESH AND ORS.versusDR. YASHWANT TRIMBAK
1995 INSC 8264 December 1995Appeal(s) allowed
BHANWAR LALversusSATYANARAIN AND ANR.
1994 INSC 4314 October 1994Appeal(s) allowed
The appellant, Bhanwar Lal, obtained a final ejectment decree against Ram Kishan and sought possession of the property. When Satyanarain, a third‑party not a judgment‑debtor, obstructed delivery, the appellant filed an application under Order 21 Rule 35(3) for police assistance. The executing court directed him to file…
KONDIRAM BIKHU KIRDATversusKRISHNA BIKHU KIRDAT
1994 INSC 4324 October 1994Case Partly allowed
The appellant Kondiba and the plaintiff Krishna, brothers belonging to a Hindu joint family, filed a suit for partition of several properties. The trial court limited the decree to two items, while the appellate court ordered partition of all suit properties subject to the appellant contributing half the price of three…
KHUSHAL CHAND SWARUP CHAND ZABAK JAINversusSURESH CHANDRA KANHIYALAL KOCHAR AND ANR.
1994 INSC 4334 October 1994Dismissed
Raja Bai executed a registered gift deed on 20 June 1957 in favour of Suresh Chandra, retaining possession and enjoyment of the property for her lifetime. She later executed a registered will on 27 December 1965 bequeathing the same property to the appellant. After her death in May 1966, the appellant sued for declarat…
P.M. HARI KUMARversusUNION OF INDIA AND ORS.
1995 INSC 5344 September 1995Case Allowed
The petitioner, P.M. Hari Kumar, was arrested in March 1990 for allegedly smuggling silver and was granted bail with conditions. The Kerala government issued a preventive detention order under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA) on July 11, 19…
M/S. GUJARAT BOTTLING COMPANY LTD. AND ORS.versusTHE COCA COLA CO. AND ORS.
1995 INSC 4414 August 1995Dismissed
Gujarat Bottling Co. Ltd (GBC) entered into a 1993 licence agreement with Coca Cola to bottle and distribute beverages under several trade marks, which included a negative covenant prohibiting GBC from dealing in competing products during the agreement's term. A subsequent 1994 agreement, intended to register GBC as a …
MADRAS INDUSTRIAL INVESTMENT CORPORATION LTD.versusCOMMISSIONER OF INCOME TAX, TAMIL,NADU I, MADRAS
1997 INSC 3674 April 1997Disposed off
Madras Industrial Investment Corporation Ltd. issued debentures at a 2% discount, creating a liability of Rs. 3,00,000 payable over 12 years. For the assessment year 1968‑69 it wrote off Rs. 12,500 as the proportionate discount for six months. The Income‑Tax Appellate Tribunal allowed deduction of the entire discount, …
TATAVARTHI RAJAH AND ANR.versusCOMMISSIONER OF WEALTH TAX, HYDERABAD
1997 INSC 3684 April 1997Dismissed
The appellants, a Hindu Undivided Family (HUF) of four members, filed a suit for partition in 1954, with a final decree in 1961. The Wealth Tax Officer assessed the family for assessment years 1958-59, 1959-60 and 1960-61, treating it as an undivided family of four members because no physical partition by metes and bou…
HARSHAD J. SHAH AND ANR.versusL.I.C. OF INDIA AND ORS.
1997 INSC 3694 April 1997Disposed off
The insured had taken four LIC policies and missed the third half‑yearly premium. A general agent collected a bearer cheque for the overdue premium after the grace period, encashed it and deposited the amount with LIC after the insured's death. LIC rejected the claim, stating the policies had lapsed because the premium…
UNION OF INDIA AND ORS.versusM/S ORIENT ENTERPRISES ETC.
1998 INSC 1294 March 1998Appeal(s) allowed
The respondents, M/s Orient Enterprises, imported skimmed milk powder which the Customs Collector deemed undervalued and ordered confiscation, allowing redemption on payment of a fine, penalty and additional duty. The revenue’s appeal against the Tribunal’s order that the goods were lawfully imported was dismissed, and…
SH. MOHAMMAD ALI KHAN AND 9RS.versusTHE COMMISSIONER OF WEALTH TAX, NEW DELHI
1997 INSC 2274 March 1997
Sh. Mohammad Ali Khan owned the Khas Bagh Palace, which the Central Government declared as his official residence under the Merged States (Taxation Concessions) Order, 1949. He claimed exemption from wealth tax for the entire palace under Section 5(1)(iii) of the Wealth Tax Act, 1957, arguing that the provision covered…
MADHUMILAN SYNTEX (P) LTD.versusUNION OF INDIA
1997 INSC 2284 March 1997Appeal(s) allowed
Madhumilan Syntex Pvt. Ltd., a manufacturer of spun yarn, obtained approval for its product under Tariff Item 18‑III(i) of the Central Excises and Salt Act, 1944, which attracted a lower duty. After chemical analysis, the Superintendent of Central Excise issued a demand notice asserting that the yarn should fall under …
MIRAH EXPORTS PVT. LTD.versusCOLLECTOR OF CUSTOMS
1998 INSC 614 February 1998Appeal(s) allowed
Mirah Exports Pvt. Ltd. and other importers brought ball bearings from SKF at discounts of 50‑70% to the published price list. The Customs authorities issued show‑cause notices alleging undervaluation and relied on the 1981‑82 price list, contending that discounts above 20% were not admissible under Section 14 of the C…
RAJASTHAN STATE ELECTRICITY BOARD ACCOUNTANTS ASSOCIATION, JAIPURversusRAJASTHAN STATE ELECTRICITY BOARD AND ANR.
1997 INSC 994 February 1997Dismissed
The Rajasthan State Electricity Board Accountants Association challenged Entry 19 of the 1974 Regulations, which reserved 25% of promotion vacancies for accountants holding ICWA/DCWA qualifications and required a longer seven‑year service period for those without such qualifications. The association argued that the pro…
V.P. KUMARA VELUversusTHE BAR COUNCIL OF INDIA, NEW DELHI AND ORS.
1997 INSC 1014 February 1997Appeal(s) allowed
V.P. Kumaravelu, appointed City Government Pleader, failed to prosecute two civil suits, resulting in ex parte decrees against the State of Tamil Nadu. The Bar Council of India, after a disciplinary proceeding, found him guilty of negligence and professional misconduct and imposed a severe reprimand. On appeal, the Sup…
COMMON CAUSEversusUNION OF INDIA AND ORS.
1996 INSC 204 January 1996Disposed off
The Supreme Court entertained a public‑interest writ under Article 32 filed by Common Cause seeking remedial measures for the serious deficiencies in India’s blood‑banking system. A 1990 consultancy report highlighted widespread unlicensed banks, reliance on professional donors, inadequate testing, poor equipment and h…
AJIT SINGHversusUNION OF INDIA AND OTHERS
1995 INSC 6853 November 1995Appeal(s) allowed
The dispute concerned a marble mining lease in Rajasthan where an earlier lease granted to Babula Modi was deemed revoked for failure to execute the formal lease deed within three months. Respondent No.5 applied for the same area on 20 October 1982 and again on 19 January 1983, both of which were rejected as premature.…
MUNICIPAL CORPORATION OF DELHIversusDELHI URBAN HOUSE OWNERS WELFARE ASSN.
1997 INSC 6863 October 1997Appeal(s) allowed
The Delhi High Court had struck down certain provisions of the Delhi Municipal Corporation (Determination of Rateable Valuation) Bye‑laws, 1994 and the Property Tax Return Bye‑laws, 1994, holding them repugnant to Sections 135 and 131 of the Delhi Municipal Corporation Act, 1957. The appellant filed a Special Leave Pet…
ZIPPERS KARAMCHARI UNIONversusUNION OF INDIA AND ORS.
1998 INSC 3433 September 1998Dismissed
The Zippers Karamchari Union filed a writ petition under Article 32 seeking to quash the Central Government's permission to YKK for setting up an integrated plant for zip fasteners and to set aside Notification No. S.O. 309(E) dated 30 May 1986, alleging that the de‑reservation of zip‑fastener manufacturing from the sm…
KARNATAKA STATE FINANCIAL CORPORATIONversusMICRO CAST RUBBER AND ALLIED PRODUCTS (P) LTD. AND ORS.
1996 INSC 6933 June 1996Appeal(s) allowed
The Karnataka State Financial Corporation (KSFC) had extended loans to a rubber manufacturing company (Respondent No.1) which defaulted, leading KSFC to take over the unit under Section 29 of the State Financial Corporations Act, 1951 and initiate its sale. After several advertisements, offers were received: the highes…
GODHRA ELECTRICITY CO. LTD., AHMEDABADversusCOMMISSIONER OF INCOME TAX, GUJARAT-II, AHMEDABAD
1997 INSC 3573 April 1997Appeal(s) allowed
Godhra Electricity Co. Ltd., a licensee under the Electricity Act, raised electricity rates but could not recover the increased charges because of protracted consumer litigation, a government advisory to maintain status quo, and a takeover of its undertaking under the Defence of India Rules. The Income Tax Officer had …
R.S. AJARA AND ORS. ETC.versusSTATE OF GUJARAT AND ORS.
1997 INSC 2133 March 1997Appeal(s) allowed
The case concerned the fixation of seniority for Assistant Conservators of Forests recruited directly in Gujarat. The 1981 Recruitment Rules dealt only with recruitment and appointment and were silent on seniority. The Gujarat Government issued a 1992 resolution treating the two‑year training period as part of service …
B. G. KUMARVELU AND ANR.versusK.R. KANAKARATHNAM CHETTY AND ORS.
1996 INSC 123 January 1996Appeal(s) allowed
The dispute arose over the lease of the Opera House, a cinema building in Bangalore, which included fittings, furniture and some machinery but excluded projectors, amplifiers, screen and speakers. After a series of lease deeds spanning from 1944 to the 1970s, the respondents sought eviction of the appellants, arguing t…
VIJAYAWADA BOTTLING CO. LTD.versusCOLLECTOR OF CENTRAL EXCISE, GUNTUR
1997 INSC 6332 September 1997Appeal(s) allowed
Vijayawada Bottling Co. Ltd., a manufacturer of Maaza Mango aerated water, excluded rental and service charges for returnable bottles from its price list. The Assistant Collector of Central Excise included these charges in the assessable value, a view affirmed by the Collector (Appeals). The CCEAT held rental charges i…
M/S OBLUM ELECTRICAL INDUSTRIES PVT. LTD., HYDERABADversusCOLLECTOR OF CUSTOMS, BOMBAY
1997 INSC 6342 September 1997Appeal(s) allowed
Mis Oblum Electrical Industries, a manufacturer of lightning arrestors, imported Crystar beams as kiln furniture and claimed duty‑free clearance under Customs Notification No. 210/82 and No. 116/88. The Additional Collector of Customs and the Customs, Excise & Gold (Control) Appellate Tribunal held that the beams were …
K. NARAYANAN AND OTHERSversusSTATE OF KARNATAKA AND ORS.
1993 INSC 2822 September 1993Appeal(s) allowed
The Karnataka Government amended its Public Works Engineering Department Service (Recruitment) Rules in 1985, backdating them to 1 January 1976 to allow Junior Engineers who obtained a degree to be transferred to the Assistant Engineer cadre with retrospective seniority and a one‑third service weightage. A group of dir…
UNION OF INDIA AND ORS.versusP.C. MISRA
1993 INSC 2832 September 1993Disposed off
The respondents, senior officers of the Delhi, Andaman & Nicobar Islands Civil Service, claimed that they should be deemed to have been appointed to the newly created Junior Administrative Grade (JAG) with effect from 1 January 1986, based on a 1987 memorandum and the 1988 amendment to the Service Rules. The Central Ad…
MANGALORE CHEMICALS & FERTILISERS LIMITEDversusDEPUTY COMMISSIONER OF COMMERCIAL TAXES AND ORS..
1991 INSC 1692 August 1991Appeal(s) allowed
Mangalore Chemicals & Fertilisers Ltd sought to adjust cash refunds of sales tax on raw materials against its tax liability under the Karnataka Sales Tax Act, 1957, based on a 1969 government notification granting such refunds to new industries. A later 1975 notification required the dealer to obtain prior permission f…
DR.ASHOKversusUNION OF INDIA AND ORS.
1997 INSC 4662 May 1997Disposed off
Dr. Ashok filed a public‑interest petition under Article 32 seeking a ban on 40 insecticides and chemicals deemed hazardous to health. The Union of India set up an expert committee, issued notifications cancelling the registration of certain insecticides and restricting others. Manufacturers challenged the cancellation…
U.P. STATE SUGAR CORPN. LTDversusU.P. STATE SUGAR CORPN. KARAMCHARI ASSO. AND ORS
1995 INSC 3262 May 1995Appeal(s) allowed
The U.P. State Sugar Corporation Ltd., a government‑owned company, sought to sell eight loss‑making sugar units. Its net‑worth had fallen by more than 50%, making it a potentially sick industrial company under the Sick Industrial Companies (Special Provisions) Act, 1985. The corporation sent a letter dated 7‑11 May 199…
NARASINGH PATNAIKversusSTATE OF ORISSA
1996 INSC 4672 April 1996Appeal(s) allowed
N. Patnaik, a senior engineer in the Orissa Irrigation Department, was compulsorily retired in 1986 under Rule 71(a) of the Orissa Service Code on the recommendation of a Review Committee that cited adverse entries in his confidential reports and several pending investigations. Patnaik challenged the retirement before …
H.P.M.C.versusSHRI SUMAN BEHARI SHARMA
1996 INSC 4682 April 1996Appeal(s) allowed
The employee of Himachal Pradesh Horticultural Produce Marketing & Processing Corporation Ltd. (HPMC) applied for long leave and subsequently requested voluntary retirement effective 30 November 1990, seeking a waiver of the three‑month notice period. He failed to report for duty from 1 December 1990 and was later serv…
MILLS DOUGLAS MICHAEL AND OTHERSversusUNION OF INDIA AND OTHERS
1996 INSC 4692 April 1996Appeal(s) allowed
The Supreme Court examined two appeals concerning the recruitment of Inspectors of Central Excise and Income‑Tax. The advertisement required a university degree by 1 August 1992, but allowed ex‑servicemen who were not graduates to be deemed graduates upon completing 15 years of service in the Armed Forces. The question…
MUNICIPAL COMMISSIONER OF DUMDUM MUNICIPALITY AND ORS. ETC.versusINDIAN TOURISM DEVELOPMENT CORPORATION AND ORS. ETC.
1995 INSC 4331 August 1995Appeal(s) allowed
The Supreme Court examined whether land and buildings owned by the International Airport Authority of India (IAAI), leased to the Indian Tourism Development Corporation (ITDC) for a hotel, were exempt from municipal property tax under Article 285(1) of the Constitution. The Court held that the IAAI is a distinct statut…
ALLAHABAD BANK OFFICERS ASSOCIATION AND ANR.versusALLAHABAD BANK AND ORS.
1996 INSC 6031 May 1996Dismissed
The Allahabad Bank Officers Association challenged the bank's order of compulsory retirement of a senior officer, alleging that the order was stigmatic and therefore a punitive dismissal under Article 311(2) of the Constitution. The bank had constituted a Special Committee under Regulation 19 of its 1979 Service Regula…
M/S HYDERABAD VANASPATHI LTD.versusANDHRA PRADESH STATE ELECTRICITY BOARD AND OTHERS
1998 INSC 1691 April 1998Disposed off
Hyderabad Vanaspathi Ltd. entered into two high‑tension electricity supply agreements with the Andhra Pradesh State Electricity Board (APSEB). After the Board discovered alleged pilferage, it disconnected supply and made a provisional and then a final assessment of loss under Clause 39 of the Board's Terms and Conditio…
VISAKHAPATNAM DOCK LABOUR BOARD.versusE. ATCHANNA AND ORS.
1996 INSC 1591 February 1996Appeal(s) allowed
The respondents, who had been employed as mazdoors between 1961 and 1969, sought to have their dates of birth corrected in service records after receiving retirement notices in 1995, relying on Panchayat certificates and requesting a medical board assessment. The single judge of the Andhra Pradesh High Court dismissed …
THE GENERAL MANAGER, TELEPHONES, ABMEDABAD AND ORS.versusV.G. DESAI AND ANR.
1996 INSC 1601 February 1996Appeal(s) allowed
V.G. Desai, a former telephone operator, sought retirement on medical grounds and the release of his General Provident Fund (GPF). The Central Administrative Tribunal (CAT) ordered payment of GPF, leave salary and interest from 20 April 1972 but denied pension, later directing that he be treated as retired on 1 June 19…
UNION OF INDIAversusD. MOHAN AND ORS.
1995 INSC 911 February 1995Case Partly allowed
The Hyderabad Telecom District was merged with the Andhra Pradesh Telecom Circle in 1986, and a common seniority list was issued for all officials. The Chief General Manager rotated Junior Telecom Officers, transferring the respondents from Hyderabad to the Telangana District. The Central Administrative Tribunal set as…