S RANGANATHAN

M. Ahamedkuti was intercepted for smuggling gold and was granted bail on 12‑Feb‑1988. The Kerala Home Secretary later issued a detention order under COFEPOSA on 25‑Jun‑1988, which was executed on 2‑Aug‑1988. The appellant challenged the order on grounds of unexplained delays in passing and executing the order and, cruc…

The appellant, a manufacturing dealer, purchased raw materials both within Maharashtra and from other states and claimed set‑off of purchase tax against sales tax under Bombay Sales Tax Rules 41 and 41A. The rules require that the set‑off be reduced by one per cent of the sale price of goods dispatched to the dealer’s …

The State Bank of India (SBI) granted a packing credit to a partnership and secured it by an equitable mortgage of a shop and a personal guarantee. SBI obtained a composite decree comprising a money decree against all defendants, including the guarantor, and a mortgage decree for sale of the shop. The guarantor objecte…

The appellant Navnitlal Sakarlal was bequeathed half of his grandfather's estate under a 1956 will that named no executor. The deceased's son, Sakarlal Balabhai, acted as legal representative and filed tax returns for the estate, being assessed on the estate's income until 1967-68. The Income Tax Officer held that the …

The petitioners, doctors appointed ad hoc to the Central Health Service between 1968 and 1977, sought regularisation in Group A with seniority based on their original appointment dates. The Union of India opposed this, fearing that regularising the ad‑hoc doctors would displace regularly recruited Group A doctors. The …

The case concerned the Rehabilitation Ministry Employees Cooperative House Building Society Ltd., which sought to allot land to its members. The dispute arose over the seniority of members for plot allocation and the validity of two notifications issued by the Lt. Governor: one dated 27 October 1987 that exempted the s…

The petitioners, Suresh Ragho Desai and another, participated in an arbitration proceeding in 1979 without objection and an award was rendered in 1981. They later challenged the award on the ground that it was unreasoned and that relevant documents had not been considered. The Bombay High Court dismissed the challenge,…

The appellant, a member of the Travancore royal family, filed a suit seeking partition and accounting of certain properties, claiming they were part of an undivided Marumakkathayam tarwad. The respondent, the former Maharaja of Travancore, contended that the properties were his personal assets retained after surrenderi…

The petitioners, licensed dealers manufacturing woollen fabrics, challenged the State of Haryana's requirement that they obtain a licence and pay market fees for sheep‑hair, arguing that sheep‑hair is not "agricultural produce" under the Punjab Agricultural Produce Markets Act, 1961. The dispute centered on whether Sch…

Hindustan Construction Co. Ltd. entered into a bridge‑construction contract with the State of Jammu & Kashmir and, after disputes, the matter was referred to arbitration. The arbitrators awarded the contractor on several items, including full amounts on items 2 and 5 and interest on the total claim, but the Jammu & Kas…

The Municipal Corporation of Bombay leased a 17,279‑sq‑yd parcel of land to Indian Oil Corporation for 30 years, on which the latter erected six large petroleum storage tanks. The corporation assessed the tanks as rateable property and levied property tax, which the oil company contested, arguing that the tanks were ne…

Ram Singh, employed by J.K. Cotton & WVG Mills since 1960, tendered a voluntary resignation on 1 November 1970 due to family circumstances, which the employer accepted effective 16 November 1970. After receiving his dues and gratuity, Singh filed an industrial dispute seeking reinstatement, alleging his resignation was…

The Supreme Court clarified the method of computing the assessable value of processed fabric for Central Excise duty. It held that the assessable value equals the value of the grey cloth in the processor's possession plus the value of the job‑work performed and the processor's manufacturing profit and expenses, i.e., t…

The Collector of Customs appealed against the Customs, Excise and Gold Appellate Tribunal's order that upheld the respondents' claim for refund of auxiliary duty on timber imported from Burma. The respondents argued that, because timber from Burma was fully exempted under Notification No. 265/1982 and its successors, o…

The Collector of Customs appealed against a Customs Tribunal order that had allowed Western India Plywood Mfg. Co. Ltd. to obtain a refund of auxiliary duty paid on timber imports from Burma. Under the Customs Tariff Act, 1975 timber attracted a basic duty of 60%, but a notification under Section 25 of the Customs Act …

Anoop Wines, a dealer in foreign liquor, commenced business on 1 May 1976. A sales‑tax survey directed the dealer to register for the assessment years 1976‑77 and 1977‑78, which it failed to do. The Sales Tax Officer imposed a penalty of Rs.4,500 under Section 15A(1)(g) of the Uttar Pradesh Sales Tax Act, 1948 for non‑…

The appellant and respondent entered into a lease in 1936 for vacant land, a well and a structure called a "kaichalai" to operate a petrol pump. The lease was repeatedly extended, and the lessor later sought eviction under the Tamil Nadu Buildings (Lease and Rent Control) Act, claiming demolition and denial of title. T…

Rohit Pulp and Paper Mills Ltd., a small-scale manufacturer using waste paper and cereal straw, sought the concessional excise rates under Notification No. 25 of 1984, which excluded "coated paper (including waxed paper)" from the benefit. The factory produced art paper and chromo paper, both coated varieties used for …

The respondent, an Assistant Engineer in the Posts and Telegraphs Department, was compulsorily retired under Fundamental Rule 56(j) after a high‑powered committee found adverse confidential reports for the financial years 1970‑71 and 1971‑72, indicating a decline in his work standards. He challenged the retirement in t…

The appellants, registered dealers in Haryana, bought raw materials without paying purchase tax under section 24 of the Haryana Sales Tax Act, used them to manufacture goods and sold the finished products to dealers who exported them. They claimed exemption from the purchase tax under section 9(1) on the ground that th…

The appellants, tubewell operators employed by the Punjab Public Works Department, were retrenched after the State transferred all tubewells to the Punjab State Tubewell Corporation and abolished their posts. They challenged the termination notices under sections 25F(b) and 25F(c) of the Industrial Disputes Act and arg…

Bharat Heavy Electricals Ltd (BHEL) imported pressure gauges for steam turbines and paid basic customs duty of 40% under heading 90.24 and an auxiliary duty of 5%. BHEL claimed a refund of the auxiliary duty, invoking Notification No. 35/79 (exemption for parts of articles falling under heading 84.04/05) and Notificati…

The Karta of a Hindu undivided family (HUF) converted the family cloth business into a partnership with his son, who contributed only his skill and labour and no cash. The Income‑Tax Officer refused to register the firm, a decision upheld by the Appellate Tribunal and the Bombay High Court. The Supreme Court examined w…

The contractors (Hind Builders) were awarded Rs.57,47,198 by two arbitrators for work on the Metro Railway Project, including Rs.6,76,540 as interest. The Calcutta High Court reduced the award on two grounds: the amount for earth consolidation (item c(xii)) and the period for pendente lite interest. The Supreme Court h…

A. Viswanathan, a printer, entered into contracts with universities to print examination question papers. The demand notes itemised charges for printing, block making, packing, handling, delivery, postage and the value of paper separately. The Assessing Officer and later the Tribunal treated the printing and block‑maki…

Dr. Pandurang Godwalkar was appointed as a lecturer on a one‑year probation and his services were terminated before the probation ended. He claimed the termination was in fact a dismissal for misconduct and that a departmental inquiry should have been held. The High Court held that the termination amounted to removal a…

The petitioners purchased immovable property at auction sales conducted by the Tax Recovery Officer (TRO) for recovery of income‑tax and were issued certificates of sale. They approached the Sub‑Registrar to register the certificates, but the Sub‑Registrar and the Collector of Stamps refused unless stamp duty was paid.…

Indian Metals and Ferro Alloys Ltd., a manufacturer of iron and steel pipes, tubes and poles, claimed that its poles were assessable under tariff item 26AA (pipes and tubes) and were exempt from excise duty under a notification. After the introduction of a residuary tariff item 68 in 1975, the revenue re‑classified the…

The dispute arose from a family partnership that was dissolved by a deed of dissolution, leading to three civil suits over the division of assets and liabilities of two factories. The parties agreed to refer all issues, including valuation of land, raw materials, liabilities, alleged falsification of accounts, arithmet…

Escorts Ltd. and other assessees challenged the Finance (No.2) Act, 1980 amendment that gave retrospective effect to clause (iv) of Section 35(2) of the Income‑Tax Act, 1961, arguing it allowed a double deduction for scientific‑research expenditure and violated Articles 14, 19(1)(g) and 300A of the Constitution. The Co…

The Supreme Court examined the constitutional validity of purchase‑tax provisions in three State sales‑tax statutes: Section 15B of the Gujarat Sales Tax Act, Section 3‑AAAA of the Uttar Pradesh Sales Tax Act, and Section 6‑A of the Andhra Pradesh General Sales Tax Act. The petitioners argued that these provisions amou…

The Supreme Court examined a series of civil appeals arising from writ petitions filed by country‑liquor licencees in Rajasthan who challenged demand notices for deficit amounts under the Rajasthan Excise Act, 1950. The licencees alleged that they could not draw the guaranteed quantity of liquor because the State faile…

The dispute concerned the lease of 40 acres of limestone slab in Kurnool district under the Andhra Pradesh Minor Mineral Concession Rules, 1966. The original lessee applied for renewal but withdrew, after which his son applied for 18 acres and the appellant labour cooperative society applied for the whole 40 acres; bot…

Star Paper Mills Ltd., a paper manufacturer, claimed exemption from excise duty on paper cores used in its production process, arguing that the cores were "component parts" under Notification No. 201/79. The Central Excise authorities rejected the claim, but the Appellate Collector allowed it; the Customs, Excise and G…

The wife of Nallathambi challenged his preventive detention under the National Security Act, 1980, arguing that the detention order was made while he was already in jail for a bank dacoity and that the authority failed to consider any likelihood of his release. The Supreme Court examined whether subsisting custody inva…

Garden Silk Weaving Factory, a registered partnership firm, challenged the Income‑Tax Officer’s addition of Rs 5,08,423 (unabsorbed depreciation and unabsorbed business loss) to its total income for AY 1968‑69. The firm argued that unabsorbed depreciation should be carried forward by the firm, while the Revenue contend…

Frick India Ltd., a licensed manufacturer of air‑conditioning and refrigeration equipment, cleared cooling coils, condensers and compressors for cold‑storage and ice‑factory plants and paid excise duty under Tariff Item 29A(3). The company claimed a refund, arguing that these parts were not excisable under sub‑item (3)…

Rampur Distillery, a limited company, claimed that a dividend in specie (shares of Dalmia Cement) declared by two sugar companies in January 1952 should be taxed in the 1952‑53 assessment year. The dividend was declared and the shares were placed with trustees for distribution, but an injunction delayed actual transfer…

The appellant, a retired army subedar and displaced person, bought a 7‑kanal parcel of land in a public auction in 1967 and was issued a sale certificate in 1973, making him the legal owner under the Displaced Persons Compensation and Rehabilitation Rules. The second respondent, also a displaced person, claimed continu…

Samrat International, a manufacturer of hacksaw and bandsaw blades, filed a classification list with an incorrect duty rate and later revised it. While awaiting approval of the list, it cleared goods under the self‑removal procedure, debiting duty in its personal ledger. It claimed a refund of excess duty for the perio…

The Supreme Court examined applications for mining leases of chromite in Orissa, focusing on the Rao report prepared by the Secretary of the Ministry of Mines. It held that the Rao report is a decision of the Central Government under Section 30 of the Mines and Minerals (Development and Regulation) Act, 1957, and there…

The M.L.N. Medical College had eight postgraduate seats in Obstetrics and Gynecology, six reserved for institutional candidates and two for external candidates. The principal admitted all eight seats to institutional candidates, ignoring the external applicant Dr. Vandana Singh. The Allahabad High Court set aside the a…

The appellants, junior doctors who were on house‑job on 22‑Aug‑1989, had been admitted to the second year of a postgraduate degree course under the Uttar Pradesh "Residency Scheme" which was given retrospective effect from 1‑Aug‑1987. The High Court, hearing writ petitions by other doctors, held that clause 5 of the sc…

The appellant, A.L.A. Firm, a partnership engaged in money‑lending and property transactions, was dissolved on 13 March 1961 and reported a revaluation surplus of $1,01,248 (Rs.1,58,057) in its 1961‑62 return, treating it as neither revenue nor capital. The Income‑Tax Officer initially accepted this view but later, aft…

The Supreme Court examined the constitutional validity of provisions in the Kerala and Tamil Nadu General Sales Tax Acts that taxed cooked food sold in luxury or star‑rated hotels while exempting the same in modest eating houses. Hoteliers challenged the classification as hostile discrimination violating Article 14. Th…

The Union of India and the Collector of Customs appealed against a Bombay High Court order that allowed the exporter S.R. Dugar to re‑export four consignments of raw silk yarn. The silk had been imported by Ms. Renu Pahilaj under an advance import licence that was later cancelled. The licence required the silk to be us…

Toshiba Anand Batteries Ltd imported electrolytic manganese dioxide (91% purity) for dry‑battery manufacture and argued that it should be classified under heading 25.01/32(3) of the Customs Tariff Act, 1975, which covers battery‑grade manganese dioxide in its crude or mechanically purified form and would not attract co…

Ramco Cement Distribution Co. Pvt. Ltd. and other cement dealers were assessed for sales tax on a turnover that included freight, packing charges, and excise duty on packing material for the year 1969-70. The dealers argued that these amounts should be excluded from taxable turnover for both the Central Sales Tax Act, …

The appellant, the second son of the former Raja of Bushahr, claimed ownership of about 1,720 acres of forest land based on a 1942 patta and subsequent grants by his father, the Raja. The State argued that the 1942 lease of the forests to the Punjab Government divested the Raja of any right to grant those lands and tha…

Indian Oil Corporation (the appellant) terminated a distributorship agreement with Amritsar Gas Service (respondent No.1) under clause 27, alleging unauthorized connections and other misconduct. The distributor sued for a declaration that the termination was illegal and sought restoration of the distributorship. The ma…

The appellant, originally a tracer in the Bombay Municipal Corporation, was deputed to the Town Planning Establishment where he was promoted to junior draftsman and later considered for a higher post. After suspension and removal proceedings, the Industrial Court vacated his removal and he was reappointed as junior dra…

Thermax Private Ltd imported chillers and paid customs duty and counter‑valing duty (CVD) but later claimed exemption from the CVD under Section 3(1) of the Customs Tariff Act, 1975, relying on notifications issued under Section 8 of the Central Excises & Salt Act, 1944. The Collector of Customs allowed one of Thermax'…

Three assessees under the U.P. Sales Tax Act appealed assessments and sought exemption from depositing tax before their appeals could be heard. The first appellate authorities and the Tribunal directed them to deposit 10% of the assessed tax, which the assessees contested. The High Court held that where no returns were…

Maharashtra State Financial Corporation (the appellant) had sanctioned a Rs.30 lakh loan to Jaycee Drugs Ltd. (the respondent company) which was secured by a mortgage and a personal guarantee from the company's directors. After the company defaulted, the corporation sought recovery of Rs.15,87,391.20 from the directors…

The petitioners, Group C railway employees from the Control Stream, challenged several Railway Board circulars that restructured cadres and fixed inter‑se seniority based on grades Rs 700‑900 and above, alleging class discrimination and unfair exclusion from promotion to Group B posts. The Court examined the history of…

The case concerned a dispute over the right of pre-emption under Section 26‑F of the Bengal Tenancy Act, 1885, claimed by a predecessor‑in‑interest who was a co‑sharer of a holding that had earlier vested in the State under the West Bengal Estates Acquisition Act, 1953. The respondent had purchased the land in 1963, an…

The Supreme Court considered two appeals by the Commissioner of Sales Tax challenging set‑off claims made by Bharat Petroleum Corporation Ltd. (an oil refinery) and Phulgaon Cotton Mills Ltd. Both assessees had paid sales tax on raw materials—sulphuric acid and raw cotton—used in manufacturing processes that produced b…

The Revenue appealed against orders of the Customs, Excise and Gold (Control) Appellate Tribunal that had allowed exemption from excise duty to Rajasthan State Chemical Works and Sunderson (Minerals) Ltd. under Notification No.179/77 CE, which exempts goods where no process is ordinarily carried on with the aid of powe…

The Punjab Government had declared certain areas as notified areas under Section 241 of the Punjab Municipal Act, 1939 and later cancelled those notifications under Section 244. The office‑bearers of the notified‑area committees filed writ petitions challenging the constitutional validity of Section 244, arguing it gav…

The All India State Bank Officers Federation filed a writ petition under Article 32 challenging a new promotion policy of the State Bank of India, claiming urgency and alleging violations of fundamental rights. The Bank countered that the Federation had previously filed similar writ petitions in the Andhra Pradesh and …

Assam Sillimanite Ltd. held three mining leases for sillimanite in Meghalaya, which were prematurely terminated by the State Government on 7 December 1972 under section 4A of the Mines and Minerals (Regulation and Development) Act, 1951, without giving the lessee any notice. The company filed a writ petition under Arti…

The appellants, former Senior Technical Assistants of the Madhya Pradesh Lift Irrigation Corporation, were merged into the State Irrigation Department in 1982 as Junior Engineers. They claimed entitlement to promotion to Assistant Engineer after two years of service, a right the State later attempted to withdraw by rec…

The Kerala Additional Sales Tax Act, 1978 imposed an extra levy of 10% of the existing tax rate on all taxable sales and purchases in the State. Several dealers, including AysHA Hosiery Factory, challenged the inclusion of this additional tax in the calculation of Central Sales Tax (CST) on their inter‑state sales, arg…

Kanoria Chemicals & Industries Ltd. entered into a 1963 contract with the Uttar Pradesh Government for electricity at concessional rates. The Uttar Pradesh Electricity Laws (Amendment) Act, 1983 amended Section 60 of the Electricity (Supply) Act, 1948, allowing the State and the Board to revise rates retrospectively fr…

The Supreme Court examined whether Government Orders 159 (26‑Mar‑1971) and 414 (25‑Aug‑1971) issued by the Jammu & Kashmir government constituted valid tax exemption orders under Section 5 of the Jammu & Kashmir General Sales Tax Act, 1962, and whether the exemption applied for five years or ten years as claimed by the…

Bharat Forge & Press Industries manufactures pipe fittings such as elbows, bends and reducers from steel pipes and tubes on which excise duty has already been paid. The Department classified these fittings under the residuary tariff entry 68, arguing they are a distinct commercial commodity, while the appellant contend…

The Supreme Court considered whether, for assessment year 1962-63 and later, the actual cost of service line assets acquired before the previous year must be recomputed under Section 43(6) of the Income‑Tax Act, 1961. The appellants, several electric supply companies, argued that the actual cost determined under the ea…

Continental Construction Ltd., a civil engineering firm, entered into several overseas construction contracts, notably the Karkh Water Supply project in Iraq, and sought deductions under Section 80‑0 of the Income‑Tax Act for payments received as royalties, fees or similar. The Central Board of Direct Taxes (CBDT) appr…

The appellant, a Junior Land Reforms Officer, issued a memo on 3 August 1987 directing police assistance to certain patta holders, contrary to an interim order of the Calcutta High Court that restrained interference with the petitioners' possession of disputed lands. The High Court held the appellant guilty of contempt…

Mehra Bros., a registered dealer under the Tamil Nadu General Sales Tax Act, 1959, manufactured and sold automobile seat covers and claimed they should be taxed at the lower rate of 3.5%. The assessing authority, invoking Section 3(3) and Item 3 of Schedule I, levied tax at the higher single point rate of 13%, treating…

The appellant, Kali Durga Estate, entered into a registered agreement to sell its first‑floor premises to Sanchaita Investments for Rs.16 lakh, with an earnest payment of Rs.4 lakh and further installments. The contract stipulated that the buyer must pay the balance and take possession within 15 days of a notice from t…

The appellants, Steel Rolling Mills, purchased iron billets (duty Rs 330/ton) and rolled them into MS flats (duty Rs 120/ton) which were exported. They claimed export rebate at Rs 450/ton, arguing that rebate should cover duty paid on both raw billets and finished flats. The Collector, relying on Notification 197/62 un…

The appellants, holders of contract carriage permits for mini buses in Uttar Pradesh, challenged the restriction that they could not pick up individual passengers at the start of their journeys. The State argued that the Motor Vehicles Act, 1988 defines contract carriage as requiring a prior contract for the whole vehi…

The petitioners, registered dealers under the Orissa Sales Tax Act, 1947, challenged the constitutional validity of the Orissa Additional Sales Tax (Amendment and Validation) Act, 1983, which retrospectively validated assessments of an additional tax levied on gross turnover, allegedly violating the single‑point levy s…

Tata Oil Mills Co. Ltd., a soap manufacturer, sought a rebate under Rule 8(1) of the Central Excise Rules, 1944, relying on Notifications 46/72, 153/73 and 25/75 which grant exemption for soap made from indigenous rice bran oil. The company used rice bran oil that was pre‑treated into rice bran fatty acid in a separate…

The petitioner, N.K. Bapna, Managing Director of a plastic manufacturing company, was issued a preventive detention order under Section 3(1) of the Conservation of Foreign Exchange & Prevention of Smuggling Activities Act, 1974, for allegedly abetting smuggling of goods stored in bonded warehouses. He challenged the or…

The Union of India issued notifications fixing tariff values for sulphuric acid and liquid chlorine under Section 3(2) of the Central Excises and Salt Act, 1944, using a weighted‑average price methodology. Century Manufacturing Co. challenged these notifications, arguing that excise duty should be based only on manufac…

MJ Exports Ltd., a recognised trading house, imported haemodialysers from West Germany under an Open General Licence (OGL) for "stock and sale" and cleared them for "home consumption" free of duty. The goods were repacked in India and exported to the USSR. Customs detained the goods, deeming the re‑export impermissible…

Bhaurao Ragoji Patil filed an election petition challenging Manohar Joshi's election, but died before the case proceeded, causing the petition to abate under Section 112(1) of the Representation of the People Act, 1951. Four persons, including the respondents, applied for substitution under Section 112(3) within the pr…

The appellant, Everest Co‑owners, owned three godowns that were leased to the Food Corporation of India and later occupied by the respondent, M.P. State Ware Housing Corporation, without the appellant’s consent. After the lease expired, the appellant claimed damages of Rs 4,76,984 and invoked the arbitration clause in …

The All India Glass Manufacturers' Federation imported 5,000 metric tonnes of soda ash from Kenya and paid customs duty based on the invoice value. After distribution, the goods were found to be sub‑standard; the foreign seller compensated the Federation with a credit note reducing the price. The Federation sought a re…

The Hindu Undivided Family Onkar Saran & Sons filed returns for assessment years 1961-62 and 1962-63 that omitted capital gains from land sales. The Income‑Tax Officer, after discovering the omission, issued notices under s.148 in 1965 and the assessee filed revised returns in 1969, still concealing the income. Re‑asse…

The respondents, originally Upper Division Clerks in the Income Tax Department, were promoted to the intermediary cadre of Tax Assistants but were not eligible for promotion to Head Clerk except according to their seniority as Upper Division Clerks. They approached the Central Administrative Tribunal (CAT) seeking to b…

The respondents, steel rolling mills manufacturing mild steel rods, bars and rounds, claimed a higher development rebate under s.33(1)(b)(B)(i)(a) and relief under s.80‑I of the Income‑Tax Act, 1961, arguing that their products fell within item 1 of the Fifth Schedule (“Iron and steel (metal)”). The Income‑Tax Officer …

Mahadeo Prasad Bais, as Karta of a Hindu Undivided Family, was assessed as a HUF up to AY 1948‑49 and thereafter filed individual returns claiming total or partial partition. The Tribunal and the High Court later accepted a partial partition, making certain family income assessable to him individually. The original ass…

Govind Rao Harshe mortgaged his house and land, and a decree for sale was obtained by the mortgagees. The property was auctioned on 20 August 1942 and the bid was knocked down in favour of Gopal Rao Mutatkar, who was a member of Sagar Mahila Vidyalaya. The auction sale was confirmed on 10 April 1943 under Order XXI Rul…

The case concerned a house in Chhatarpur that the Maharaja had listed as his private property in July 1948 and subsequently gifted to his father‑in‑law on 25 August 1948. The State of Madhya Pradesh claimed that, because the Maharaja’s sovereign powers ceased on 1 May 1948 when his state merged into the United State of…

Vinod Kumar Singh, who scored 54.4% in his LL.B., was denied admission to the M.A. Law programme of Banaras Hindu University because the university required a minimum of 55%. He filed a writ petition. The Allahabad High Court Division Bench pronounced a judgment in open court on 28 July 1986 allowing the petition and d…

The appellants, manufacturers of polyester fibre yarn, imported di‑methyl‑terephthalate (DMT) and paid customs duty, using it to produce blended yarn that was exported. They sought a full drawback of the customs duty under Section 75 of the Customs Act, 1962 and Section 37 of the Central Excises & Salt Act, 1944, relyi…

The Karnataka State Legislature amended the Mysore Silkworm Seed and Cocoon (Regulation of Production, Supply and Distribution) Act, 1959 to include restrictions on silk yarn, prompting petitioners to challenge its validity on the ground that Parliament's Central Silk Boards Act, 1948, under Entry 52 of List I, made th…

Arvind Mills Ltd. imported plant and machinery from abroad and financed the purchase with a foreign loan. After the 1966 devaluation of the rupee, the rupee liability on the loan increased. The assessee claimed a development rebate under Section 33 of the Income‑Tax Act on the revised (higher) cost of the asset, while …

The respondents, Class III civil servants in the Ministry of Defence and Group C/D railway employees, were appointed by delegates (the Director and Divisional Superintendents) under a delegation of appointment power from the Scientific Adviser and General Manager respectively. Disciplinary proceedings were later initia…

The landlord, Prabhu, sold his 3‑acre agricultural land to the fourth son of tenant Rau on 27‑April‑1961, while another son, Mahadu, sold his share to H.R. Patel on 11‑May‑1966. The Tahsildar, under section 32G of the Bombay Tenancy and Agricultural Lands Act, later declared the fourth son the purchaser and issued a ce…

Kirloskar Brothers Ltd., a manufacturer of power‑driven (monoblock) pumps, purchased electric motors on which excise duty had already been paid and used them as components. The Assistant Collector of Central Excise assessed additional duty, holding that the duty paid on the motors could not be deducted from the assessa…

The Special Military Estates Officer appealed two arbitrator awards concerning compensation for land requisitioned by the Union under the Defence of India Act, 1962. The land remained requisitioned beyond 10 January 1968, when the Defence Act ceased to operate and Section 25 of the Requisitioning and Acquisition of Imm…

The appellants, Milak Brothers, exported blanched, roasted and salted peanuts packed in vacuum containers, claiming that the processed product was a "processed food" and not a "groundnut kernel" for which export duty was levied under the Indian Tariff Act, 1934 and the Customs Tariff Act, 1975. The Revenue argued that …

Delhi Cloth & General Mills Ltd., a tenant, sought protection under the Jammu and Kashmir Houses and Shops Rent Control Act, 1966, but was denied because its annual net income exceeded Rs 40,000, triggering clause (iii) of Section 1(3). The tenant challenged the clause as violative of Article 14, alleging arbitrary dis…

The Rajasthan State Electricity Board (RSEB) operates a thermal power station that draws river water for condenser cooling and discharges it after passing through a neutralisation arrangement that cools the water before release. RSEB was assessed cess under the Water (Prevention & Control of Pollution) Cess Act, 1977 a…

The Collector of Central Excise appealed against the order of the Customs, Excise & Gold Control Appellate Tribunal which had allowed a refund to Ashoka Mills Ltd. for yarn produced between 17 March 1972 and 23 July 1972 and cleared for captive consumption before 24 July 1972. The dispute centered on whether the specia…

Dr. Ku. Nilofar Insaf and Dr. Devraj Jain competed for a single M.D. Radiology seat at Gandhi Medical College, Bhopal. Nilofar, who had transferred from a Bangalore medical college to Bhopal after paying a capitation fee, secured higher aggregate marks than Jain and was admitted. Jain challenged her admission, arguing …

The Hindu Undivided Family (M.C. Jain) leased its premises to Jain Glass Works Ltd for an annual rent of Rs 21,000, of which Rs 10,000 was contractually payable directly to a college run by a charitable trust. The Court held that this arrangement is merely a self‑imposed application of income and does not divert the re…

Shasidkant & Co. applied for an Export House Certificate and, after a High Court order, was granted an additional licence to import palm acid oil, a canalised item. The Collector of Customs confiscated the oil on the ground that it was specifically banned under the Import Policy 1985-88, offering release on payment of …

The State of Madhya Pradesh, in its 1961 industrial policy, promised a five‑year exemption from electricity duty to industrialists who generated power themselves using new generating sets installed during the Third Plan. Orient Paper Mills Ltd. indicated in 1955 that it would need 5,000 kW and planned to set up its own…

Patel Roadways Ltd, a carrier with its principal office in Bombay and subordinate offices elsewhere, was sued in Madras courts for loss of goods transported from its Tamil Nadu and Madras branches to Delhi. The carrier claimed that a clause in its contracts stipulated that any dispute must be heard only in Bombay court…

Mayawanti sued Kaushalya Devi for specific performance of a 1971 agreement to sell a factory, machinery and related assets for Rs 50,000, having paid Rs 5,000 as earnest money. The dispute centered on whether the document recorded in the petition writer's register (Exhibit PW‑11/A) proved a valid, certain contract and …

Hindustan Petroleum Corporation Ltd. (the Corporation) was authorised under the Petroleum and Minerals Pipeline (Acquisition of Right of User in Land) Act, 1962 to lay a pipeline and appointed Mrs. A.R. Gadre, a Special Land Officer of the Corporation, as the competent authority to determine compensation for landowners…

The Commissioner of Sales Tax, Uttar Pradesh challenged the tax treatment of purchases made by a dealer acting as a commission agent for out‑of‑state principals. The dealer bought agricultural produce and other goods in Uttar Pradesh and dispatched them to the principals in other states. The State argued that the purch…

The petitioners, diamond exporters, were granted Export House Certificates and Additional Import Licences under the 1978‑79 Import‑Export Policy, which were based on FOB export values. After the 1988‑91 Policy came into force, a provision (para 218(10)) excluded licences issued before 1 April 1988 from the new import‑f…

The Collector of Central Excise, Madras issued an order on 28‑Nov‑1984 holding a demand for excise duty barred by limitation and sent a copy to the respondent on 21‑Dec‑1984. The Central Board, on 11‑Dec‑1985, directed the Collector to seek a review of that order before the Customs, Excise & Gold (Control) Appellate Tr…

Cellulose Products of India Ltd, a chemical manufacturer, claimed exemption under Section 84 of the Income Tax Act for the assessment year 1966-67, arguing that its new industrial undertaking began producing "articles" only when it started manufacturing Carboxy Methyl Cellulose (CMC) in June 1961. The Income Tax Office…

The Oil and Natural Gas Commission (ONGC), a statutory corporation under the Oil and Natural Gas Commission Act, 1959, supplied natural gas to certain Gujarat industries under contracts whose prices were based on thermal equivalence with alternate fuels. The respondents, forming an association of gas‑consuming industri…

The Supreme Court examined the constitutional validity of cess levied by the States of Orissa, Bihar and Madhya Pradesh on the basis of royalty from mining lands. It held that the cess could not be classified as land revenue, a tax on land, or a tax on mineral rights and therefore fell outside Entries 45, 49 and 50 of …

The Supreme Court considered the validity of a mineral‑areas development cess imposed under the Madhya Pradesh Karadhan Adhiniyam, 1982. The Madhya Pradesh High Court had earlier held the levy invalid in Hiralal v. State of M.P. (1986), but the State continued collecting the cess, prompting writ petitions and appeals. …

Shyam Kishore and others appealed to the Supreme Court against the Delhi High Court's dismissal of their appeal for non‑deposit of the disputed tax under Section 170(b) of the Delhi Municipal Corporation Act, 1957. The issue was whether the pre‑deposit requirement, which makes an appeal "heard or determined" only after…

The petitioner, a mustard oil manufacturer, had 562 bags of mustard seeds and 262 tins of oil seized under the Essential Commodities Act, 1955 for alleged licence violations. After the seizure, the Collector, invoking section 6E, ordered the release of the goods to the petitioner, even though confiscation proceedings w…

The Supreme Court dealt with the aftermath of the Sanchaita Investment Company case, where a Commissioner was appointed to attach and sell properties of the defunct firm. One such property, house No. 52/1/IB, was sold on an "as is where is" basis to Ashim Kumar Mandal and others, who then sought vacant possession. The …

Dunlop India Ltd manufactured cushion repair compound, tread repair compound and cover compound, which it asserted were used solely for repairing tyres and conveyor belts and therefore entitled to exemption from excise duty under Notification No. 71 of 1968. The Superintendent of Central Excise and the Collector reject…

Natesan Chetty, the Karta of a Hindu Undivided Family, owned five houses in his individual capacity and, in 1970, declared that three of them would become joint family property, a process termed "blending". After a partition in 1971, two of the houses were allotted to him while the remaining three passed to other famil…

The Life Insurance Corporation of India (LIC) acquired two properties on Mount Road, Madras, which had been leased to India Automobiles. LIC applied to the Rent Controller for fixation of fair rent, but the tenants argued that the lease covered only vacant land and that the superstructures they built belonged to them, …

The petitioner challenged the award of a contract by Karnataka Power Corporation (KPC) to Mysore Construction Co. (MCC), alleging that MCC had not satisfied the pre‑qualifying requirements in Paragraphs I and V of the Notice Inviting Tender (NIT) and therefore should not have been issued tender documents. The Supreme C…