The appellants, landlords residing in Meghalaya, filed a suit to evict the respondent tenant from a shop in Arrah, Bihar, on grounds of rent default and bona fide need under s.12(1) of the Bihar Buildings (Lease, Rent and Eviction) Control Act, 1977. The trial court and the first appellate court …
The State of Orissa entered into a contract with Construction India in 1970‑71. An arbitrator appointed by the court awarded relief in 1982, including interest calculated from the date of reference to the arbitrator up to the date of the award. The award was challenged on the ground that it was …
Fertilizer Corporation of India Ltd filed its quarterly sales‑tax returns a few days late without seeking a formal extension, but it paid the tax before the due dates and claimed the 1% rebate under section 15 of the Bihar Sales Tax Act, 1959. The Tribunal and the High Court held that because the …
The tenants appealed an eviction order that was based on an alleged material alteration – the construction of a wooden balcony (Dochhatti) – without the landlord's permission under Section 13(1)(c) of the Rajasthan Premises (Control of Rent and Eviction) Act, 1950. The trial court and the Rajasthan …
Sant Lal Bharti, claiming ownership of premises in Punjab, filed a writ petition challenging the constitutional validity of Section 4 of the East Punjab Urban Rent Restriction Act, 1949, on grounds of violation of Articles 14 and 19(1)(g) and alleged unreasonableness. The High Court dismissed the …
Aditya V. Birla, a technician, entered into a three‑year agreement with Thai Rayon Company to provide services in Bangkok and sought approval from the Indian Government to claim a deduction under Section 80RRA of the Income Tax Act, 1961. The Government refused, contending that the provision applied …
The landlord sought eviction of a tenant who was using a building for non‑residential purposes, claiming a bona‑fide need to occupy the premises himself as a residence. The Rent Controller, the Appellate Authority, the District Judge and the Kerala High Court all upheld the landlord’s claim under …
The landlord filed an eviction suit under Section 12(1)(e) of the Madhya Pradesh Accommodation Control Act, 1961, claiming a bona‑fide need for the premises. The tenant contested, asserting the landlord already had sufficient accommodation and the suit was to raise rent. The trial court ordered …
The petitioners, Sadiq Bakery and others, filed writ petitions challenging the imposition of sales tax and surcharge on bread, rusk and bun under the Andhra Pradesh Sales Tax Act, 1957, arguing that bread and biscuits constitute a homogeneous class and should be taxed at the same rate. They …
The Uttar Pradesh Cooperative Federation Ltd. (appellant), a state enterprise, contracted with Singh Consultants & Engineers (P) Ltd. (respondent) to supply and install a vanaspati plant, requiring the respondent to furnish two irrevocable bank guarantees. The plant was not completed within the …
The appellant, Ajaib Singh, entered into a sale agreement with the respondents and paid the bulk of the purchase price, leaving only Rs.75 to be paid upon execution of title documents. The appellant took possession of the property in part performance, but the respondents failed to execute the title …
The appellant, originally a monthly tenant, executed a written "leave and licence" agreement with the respondent (licensor) granting the appellant use of workshop premises for five years at a fixed licence fee, subject to numerous restrictions such as limited hours of use, prohibition of residential …
The appellant filed a petition under Sections 397, 398 and 403 of the Companies Act, 1956 seeking determination of liabilities of Eastern Tea Estate (P) Ltd. The parties compromised, agreeing that no auditor would be appointed and that the Court would decide liability based on the 1973 balance …
The landlord sought eviction of Shalimar Tar Products Ltd., the tenant, alleging that the tenant had sub-let part of the premises to R.C. Abrol & Co. without the landlord's written consent as required by the Delhi Rent Control Act, 1958. The tenant contended that no notice to quit was served, that …
The appellant, National Engineering Industries Ltd., dismissed Shri Kishan Bhageria, an internal auditor, after alleging unauthorised absence. Bhageria claimed salary arrears under section 33C(2) of the Industrial Disputes Act, 1947, and the employer contended that he was not a “workman” within the …
The appellants challenged the order of the Deputy Director of Consolidation that evicted them from land, invoking Section 209 of the Zamindari Abolition and Land Reforms Act. The Allahabad High Court allowed the writ petition, holding that the respondents had been in possession since May 1958 and …
The case concerned two registered partnership firms in which a partner died during the previous year. In the first firm, the partnership deed expressly provided that the firm would not dissolve on a partner's death, and the deceased partner's son was admitted as a new partner without executing a …
The landlord obtained permission to evict tenants under Section 3 of the 1947 U.P. Temporary Control of Rent and Eviction Act, which became final after a rejected revision. He filed a suit for eviction, which was later dismissed on a technical ground. Subsequently, relying on Section 43(2)(rr) of …
The appellant, D.K. Soni, a tenant, challenged an order allowing the landlord, P.K. Mukerjee, to evict him on the ground of personal need under the U.P. Temporary Control of Rent and Eviction Act. The landlord obtained a final permission for eviction before the 1972 Urban Buildings Act came into …
Ram Chander operated a tailoring shop employing about 10‑12 tailors and used an electric iron for stitching and finishing garments. The issue was whether, under the Notification of 20 September 1975 issued under Section 1(5) of the Employees' State Insurance Act, 1948, his establishment fell within …
The appellants, landlords, sought to evict the respondent tenant under Clause 13 of the C.P. & Berar Letting of Houses and Rent Control Order, 1949, but the tenant had surrendered the lease by mutual compromise and arbitration agreements. The Supreme Court held that Clause 13 restricts only the …
The Trustees of the Port of Bombay, a local authority, leased a plot to Mustafa Husein in 1945 on a monthly tenancy and he erected a permanent godown. In 1958 Husein sub‑let the godown to Maneklal & Sons, who thereafter occupied it. The Trustees obtained a decree for eviction against Husein’s heirs, …
The State of Kerala sought to have eucalyptus plantations in a tea estate declared private forest under Section 2(f) of the Kerala Private Forests (Vesting and Assignment) Act, 1971, so that the land would vest in the Government. The respondent, Nilgiri Tea Estates Ltd., argued that the trees were …
The petitioner, a police officer, was charged with several offences including murder and grievous hurt arising from a raid. He argued that under Section 196 of the Criminal Procedure Code the court could not take cognizance or proceed with trial without a sanction under Section 197, which protects …
Delhi Cloth & General Mills Ltd. set up a fertilizer plant at Kota and sought a concessional railway freight rate for transporting naptha from the Koyali refinery. The Railway Board, in a 1966 letter, offered a special rate of 85‑B but qualified it as subject to review when traffic began. When the …
The landlady, residing abroad, sought to evict the tenant of a premises leased to M/s Bharat Carbons & Ribbons Manufacturing Co. under the Delhi Rent Control Act, 1958, claiming bona‑fide necessity. The tenant company had abandoned the premises, and the appellant – the widow of a former employee of …
The widow Mst. Shem inherited her husband's property in 1942 with only a life interest. In 1943 she executed a deed of gift in favour of Shri Dhari, the father of the appellants, but a suit filed by the respondents led to a compromise decree declaring the gift ineffective and providing that the land …
The appellants, tenants of a shop let on 25 June 1976, faced an eviction suit filed by the landlord, SMT. Samundri Devi. The trial court dismissed the suit, but the Allahabad High Court set aside that order and decreed eviction. The tenants appealed, contending that the U.P. Urban Buildings …
The Municipal Corporation of Delhi (MCD) awarded a construction contract to Jagan Nath Ashok Kumar, which it later rescinded alleging delay. The contract contained an arbitration clause, and an arbitrator was appointed who held that the rescission was wrongful, awarded the contractor Rs.23,820 plus …
The appellants and respondent entered into a partition agreement which was referred to arbitration; the arbitrators rendered an award on 28 November 1977. The award was filed in court on 28 January 1978 and an interim injunction was issued on 26 July 1978, keeping the award in the court's custody …
The landlady (respondent No.1) leased a house in Chandigarh to Haryana Milk Food Corporation (respondent No.2) for the residence of its General Manager, R.P. Malhotra, who signed the lease on behalf of the corporation. After Malhotra left the corporation, the landlady stopped accepting rent and …
The mortgagors mortgaged a house with possession to a business firm in 1947, authorising the mortgagee to rent out the premises but obliging him to return possession on redemption. After the original tenant vacated, the mortgagee inducted Jadavji Purshotiam as a tenant in 1956. The mortgage was …
The appellants, landlords, obtained an ejectment decree against the respondent under Section 77(3) of the Punjab Tenancy Act, 1887 for non‑payment of rent, and the decree was executed without any appeal. The respondent then filed a civil suit claiming he was a mortgagee in possession, not a tenant, …
The landlord, who ran a leather business, sought eviction of his tenant under section 10(3)(a)(iii) of the Tamil Nadu Buildings (Lease & Rent Control) Act, 1960, claiming a bona‑fide need for the premises for the business of his two sons. The sons had entered into a partnership with unrelated …
The State of West Bengal appealed a High Court order that set aside an arbitral award concerning a silt‑clearance contract and appointed a new arbitrator. The original award, dated November 1966, was unsigned but had been acted upon by the parties and the sum awarded was paid. The respondent sought …
The appellant, Vasant Kumar Jaiswal, challenged a decision of the Madhya Pradesh High Court which had held that, in the absence of any statutory rule or executive order, seniority in a grade must be determined by length of service. Jaiswal contended that Rules 12(b) and 12(c) of the Madhya Pradesh …
Orient Transport Co. and another sued Jaya Bharat Credit & Investment Co. Ltd., seeking a declaration that eight agreements were loan contracts, not hire‑purchase agreements, and an injunction against enforcement. The trial, appellate and High Courts dismissed the suit, holding that Section 32 of …
The petitioners challenged the constitutionality of sections 14(1)(b), 16(2) and 30(ii) of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960, alleging that they were arbitrary, discriminatory and violated Article 14 of the Constitution. The case arose from an eviction order under section …
The appellant, B.R. Mehta, had been a tenant of a house in Kalkaji since 1968. In 1978 his wife, a government teacher, was allotted a separate government quarter, which she later vacated and rejoined the family home. The landlord sought eviction of the appellant under Section 14(1)(h) of the Delhi …
Dr. Saroj Kumar Das, a medical practitioner residing in Ghana, sued tenant Arjun Prasad Jogani for possession of the second‑floor rear portion of 248 C.I.T. Road, Calcutta, claiming a genuine requirement for personal use and no alternative accommodation. The trial court and the Additional District …
Balram Gupta, a permanent clerk with over 20 years of service, gave notice of voluntary retirement effective 31 March 1981 under Rule 48‑A of the Central Civil Services (Pension) Rules, 1972. He later withdrew the notice on 31 January 1981, citing personal requests from staff, but the government …
The State Government filed a criminal complaint under s.500 IPC, with sanction under s.199(2) CrPC, alleging defamation of the Director General of Police. The trial court took cognizance and issued process against the appellants. The appellants filed a revision petition under s.397 and s.401 CrPC …
The appellant, a tenant, occupied a room in the front portion of a residential building for non‑residential purposes. The landlord sought eviction under Section 10(3)(c) of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960, claiming the need for additional residential accommodation due to …
The tenant appealed against a decree of eviction granted to the landlord under Section 14(1)(e) of the Delhi Rent Control Act, 1958 on the ground of bona‑fide requirement. The landlord’s building stood on land leased from the Delhi Development Authority (DDA), and the lease had been subject to a …
The petitioners, Md. Salim and others, claimed they were sub‑tenants under a 1966 agreement with the landlord, Md. Ali, and therefore should not be bound by an eviction decree issued against the principal tenant. The High Court held that the agreement was merely for the management of the landlord’s …
The Supreme Court considered an appeal by Abhay Singh Surana & Ors. against the Secretary, Ministry of Communication & Ors. concerning interest on compensation awarded by an arbitrator for the requisition of premises under the Requisitioning and Acquisition of Immovable Property Act, 1952. The Court …
The Delhi Rent Controller ordered the eviction of tenant Kash! Ram in October 1960 on the ground of the landlord's bona‑fide requirement. The landlord's applications for permission to execute the order under Section 19 of the Slum Areas (Improvement and Clearance) Act, 1956 were dismissed in 1963, …
The respondent, a government official residing in government quarters, obtained permission under Section 21 of the Delhi Rent Control Act, 1958 to let a portion of his house to the appellant for 18 months. After the lease term expired, the appellant refused to vacate and the respondent filed an …
The partners of Balasubramania Foundry and a workers' union were involved in multiple litigations that were eventually referred to a sole arbitrator under the Arbitration Act, 1940. The arbitrator issued an award on 3 April 1985, which was challenged by the petitioner, A. Rangaswamy, on grounds of …
The landlord, I.M. Lal, obtained permission under Section 21 of the Delhi Rent Control Act, 1958, to let his newly built premises to Ramesh Khanna for a two‑year residential tenancy, after stating that he did not require the premises for that period. When the tenant refused to vacate after two …
The State of Uttar Pradesh assessed Central Sales Tax on coal transactions carried out by the respondent, Kasturi Lal Har Lal, who sold coal by endorsing railway receipts while the goods were moving from Bihar to Uttar Pradesh. The Sales Tax Officer in Lucknow held that the sales were inter‑State …
The appellant, Shafait Ali, appealed against an order of eviction under Section 14(1)(e) of the Delhi Rent Control Act, 1958, on the ground of the landlord's bona‑fide requirement. The principal question was whether Sections 14(1)(e) and 14A (along with 25A‑C) of the Rent Act are special provisions …
Shad! Lal Sugar Mills Ltd. was assessed for the year 1958-59 with additions of Rs 48,500 for cane cost, Rs 67,500 for shortage and Rs 21,700 for out‑station staff salary. The assessee did not contest the assessment but later faced a penalty under s.274 read with s.271 of the Income‑Tax Act, 1961, …
The landlord, Smt. Lilabati Chakraborty, sued her tenant, Dipak Banerjee, alleging that the tenant had sub-let two rooms of a four‑room dwelling to a tailor, Lalit Mohan Biswas, in violation of Section 13(1)(a) of the West Bengal Premises Act, 1956. The trial court, the first appellate court and the …
Hindustan Steelworks Construction Ltd entered into a contract with C. Rajasekhar Rao for certain works. Disputes arose and, after the appointed arbitrators could not agree, the Supreme Court directed the appointment of party‑appointed arbitrators and, in case of disagreement, an umpire (Justice …
The landlords (Venkatlal G. Pittie & Anr.) sued their tenant (Bright Bros. Pvt. Ltd.) for eviction, alleging that the tenant had erected permanent structures in violation of clause (p) of s.108 of the Transfer of Property Act, 1882 and s.13(1)(b) of the Bombay Rents, Hotel and Lodging House Rates …
The parties entered into a contract containing an arbitration clause that named the Director/Unit Head of the Calcutta Metropolitan Development Authority as the sole arbitrator. The appellant, fearing bias, applied under Section 20 of the Arbitration Act, 1940, for the appointment of an independent …
The Supreme Court examined an eviction dispute under the Delhi Rent Control Act, 1958 where the landlord sought possession of three tenants on the ground that each had either built, acquired vacant possession of, or been allotted another residence, as stipulated in clause (h) of Section 14(1). The …
The widowed landlady (respondent) sought eviction of two tenants, including the doctor (appellant), alleging that they had changed the use of the premises to non‑residential purposes and that she required the hall for her own residential needs. The Rent Controller and Appellate Authority found …
M. Satyanandam, an allottee of government‑owned premises, was ordered to vacate after the government, upon a fresh representation by the landlady, released the premises in her favour. The petitioner contended that he was not given a chance to show cause and that the government could not review its …
Bal Niketan Nursery School, a recognised institution under the U.P. Basic Education Act, 1972 and run by a registered society, purchased land and super‑structures in its own name and, through its manager (who was also the society's secretary), served notice to four tenants and filed suits for …
The appellant, Helper Girdhb... (a tenant), was sued for unlawful subletting of premises leased for cloth manufacturing. He claimed the premises were used by a genuine partnership (Bharat Neon Signs) of which he was a partner, and therefore no subletting occurred. The trial court found subletting …
The estate of the late Raja Nilkanth Narayan Singh was vested in the State of Bihar under the Bihar Land Reforms Act, 1950. While some mines were being worked under leases and royalties were paid, the successors-in-interest filed a writ petition seeking compensation for coal-bearing areas that had …
The case concerned lands originally settled by the appellant’s grandfather that were requisitioned by the military in 1963 and later acquired by the Central Government in 1970. Abdul Khader, a flower‑picker, claimed to be a protected tenant under the Andhra Pradesh (Telangana Area) Tenancy and …
The appellant, a tenant occupying the ground floor of a one‑storey building as a godown, was evicted under Section 10(3)(c) of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 after the landlord’s legatees claimed bona‑fide need for additional residential accommodation. The appellant …
Shah Sadiq & Sons, a partnership firm registered under the Income Tax Act, incurred speculation losses of Rs 60,054 in AY 1960‑61 and Rs 6,839 in AY 1961‑62 and claimed to set them off against a profit of Rs 58,102 in AY 1962‑63. The Income‑Tax Officer rejected the claim, holding that, for a …
Ram Sarup Gupta purchased a property that had been occupied by Bishun Narain Inter College and its associated school under a license granted by the former owner, Raja Ram Kumar Bhargava. The school had constructed permanent buildings on the land and incurred expenses, claiming the license was …
The appellants, heirs and a receiver of a leasehold property in Madras, sought to invoke Section 9 of the Tamil Nadu City Tenants Protection Act, 1921 to compel the landlords to sell the demised land to them after an ejectment suit was filed. The lease, originally granted in 1924, had been abandoned …
The appellant, Commissioner of Excess Profit Tax, Kanpur, challenged the High Court's order allowing the assessee, Kalyan Mal Phool Chand, to set off deficiencies of profit for the periods 28 Oct 1940‑31 Mar 1941 and 23 Nov 1942‑31 Mar 1943 against profits of the chargeable accounting period 1 Apr …
The case concerned a long‑standing tenancy that began in 1932, where the rent was progressively increased from Rs.16 to Rs.60 in violation of the Bihar Buildings (Lease, Rent and Eviction) Control Act. After the landlord, who became the Karta of the joint family, served a notice of termination, the …
The landlord leased a shop‑cum‑flat to a tenant in 1963 and two adjoining flats in 1967. The tenant sub‑let those two flats to a sub‑tenant before the East Punjab Urban Rent Restriction Act, 1949 came into force in Chandigarh on 4‑Nov‑1972. After a compromise, the Rent Controller ordered eviction of …
The dispute concerned the inheritance of immovable and movable property of a deceased father and was referred to arbitration. The arbitrator's award directed payment of sums and stipulated residence rights, but did not actually create or extinguish any right in the immovable property. The first …
Dr. R.S. Gupta claimed that two sums (Rs.1,50,000 and Rs.67,560½) were valid gifts to his sons and grandsons, effected by instructing a non‑banking firm (Messrs Tika Ram & Sons) to debit his account and credit the donees' accounts. The firm had only Rs.4,000 cash and no overdraft facility. The …
British India Corp Ltd entered into an agreement with Charles Walker & Co. to obtain technical know‑how, use certain trademarks and receive specialised tanning processes. Paragraph 7 of that agreement required the company to appoint Textile & General Supplies, a nominee of Charles Walker, as its …
The assessee, a liquor‑vendor firm, filed its return of income based on its own books, which the Income‑Tax Officer rejected and recomputed using an 8% net‑profit rate, resulting in a total income that was less than 80% of the correct income. A penalty under section 271(1)(c) of the Income‑Tax Act …
Om Prakash was a tenant of a premises in Meerut Cantonment, leased for a dal and oil mill. After the landlords purchased the building, they sued for eviction under Section 14(c) of the U.P. Cantonment Rent Control Act, 1952, alleging that the tenant had made a partition wall and a tin shed that …
The appellant, a tenant, had taken agricultural land on lease for the cultivation of chillies, tobacco, sugarcane, groundnuts and other crops. The landlord claimed that the lease was for sugarcane alone, invoking Section 43A(b) of the Bombay Tenancy Agricultural Lands Act, 1948, which exempts such …
The appellant, Yudhishter, had been in possession of a residential premises since 1962. The respondent landlord, Ashok Kumar, purchased the premises in 1971 and later filed an eviction petition in 1974 under the Haryana Urban (Control of Rent and Eviction) Act, 1973, claiming a bona‑fide requirement …
Three officers of the Punjab State Civil Service claimed that they were superseded in the 1978, 1979, 1980 and 1983 IAS promotion Select Lists because junior officers were included while they were omitted, and that the Selection Committee failed to record reasons for supersession, violating Articles …
Ambica Quarry Works and others held quarry leases for minor minerals that were granted before the Forest (Conservation) Act, 1980 came into force. After the Act, they applied for renewal of these leases under Rule 18 of the Gujarat Minor Mineral Rules, 1966, but the applications were rejected …
Madhukar Lapalikar, an evicted tenant and a Central Government employee, was allotted a house in Nagpur in 1960 under clause 24A of the Central Provinces and Berar Letting of House and Rent Control Order, 1949, as an evictee. After retiring in May 1978, a respondent applied under clause 25 of the …
The case concerned a government servant, S.P. Jain, who was ordered to vacate his government‑allotted quarters and sought immediate possession of the first floor of his own house in Meerut cantonment, which was let to K.M. Gupta. Jain filed an eviction petition under sections 24B and 24C of the U.P. …
The respondent landlady owned a two‑door premises and sought eviction of the appellant tenant under s.14(1)(e) of the Delhi Rent Control Act, 1958, claiming bonafide personal necessity for residence and that she had no other reasonably suitable accommodation. During the pendency of the proceedings …
The appellant, a tenant, continued to pay rent by depositing it in the Munsif's court under Section 30(1) of the U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972 after the landlord's heirs refused to accept his tender. The landlords served a notice demanding vacating the …
The petitioner, an Indian contractor, performed maintenance work for the Algerian Embassy in 1976 and claimed unpaid dues of about Rs.27,000. He sought permission under Section 86(4)(aa) of the Code of Civil Procedure to sue the Embassy, but the Central Government refused on vague "political …
Mauji Ram Gupta owned a two‑storey house; the ground floor was occupied by him and the first floor became vacant. He applied for release of the vacant floor under s.16 of the U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972, but the application was rejected and the floor was …
The petition sought revocation of special leave that had been granted by the Supreme Court in the presence of the respondents' counsel after hearing. The Court examined whether it could set aside its own order of special leave, considering the procedural propriety of the original grant and the …
The dispute arose when the landlady, Ashalata S. Guram, sought possession of a flat occupied by her former tenant S.P. Rao, who had allowed Sita Ratna Rao to stay as a licensee under a purported leave‑and‑licence agreement. After a series of decrees and appeals, the Small Causes Court held that Rao …
The Arya Samaj, which runs a girls' school, filed an eviction suit against the tenant occupying its building, claiming the premises were needed for additional school accommodation. The trial court and the appellate court ordered eviction under section 12(f) of the Madhya Pradesh Accommodation …
The Union of India filed a transfer petition under Section 25 of the Code of Civil Procedure seeking to move a suit filed by the Shiromani Gurdwara Prabandhak Committee and Sardar Gurcharan Singh Tohra against the Union and other respondents for Rs 1,000 crore damages arising from the 1984 Operation …
The Bombay-based Burmah Trading Corporation held fifteen forest leases in Burma for timber extraction. After the Union of Burma nationalised the forest resources, the company surrendered its residuary rights and assets in exchange for 43,860 tons of teak logs, some in lieu of non‑duty paid logs and …
The assessee, a former partner of Larsen & Toubro and later Chairman of the company, was allotted a large number of right shares under Section 81 of the Companies Act, 1956. Over several years he bought and sold both right and ordinary shares, making a profit of Rs.1,65,581. The Income Tax Officer …
The assessee paid Uttar Pradesh sales tax on forward contracts that were later held ultra vires by the Supreme Court in Sales Tax Officer, Pilibhit v. Budh Prakash Jai Prakash. After the decision, the assessee sought refund of the tax, but the Sales Tax Officer rejected the claim on the ground of …
Indo‑Aden Salt Manufacturing & Trading Co. Ltd. had taken over a partnership business and claimed depreciation on assets assuming they were masonry works. Later it was discovered that the majority of the assets were earth works, making the claimed 6% depreciation inappropriate. The Income Tax …
M. Satyanarayana, a meritorious student, applied for admission to the MBBS first year under the special category for sons of political sufferers/freedom fighters as defined in Rule 4(iii) of the Karnataka Medical Colleges (Selection of Candidates for Admission) Rules, 1984. His father had …
The respondent was assessed for wealth tax on Rs.6,07,690 including jewellery worth Rs.4,15,942 for AY 1969-70. The Appellate Assistant Commissioner (AAC) excluded the jewellery under s.5(1)(viii) of the Wealth Tax Act, 1957, and no appeal was filed, rendering the order final in the ordinary sense. …
The partnership firm M/s Jagannath Pyarelal, consisting of eleven partners, filed an application on 30 September 1959 for registration under section 26A of the Indian Income Tax Act, 1922. The partnership deed had not been signed by one partner, Shri Rabinder Kumar, who had left India for studies, …
Eight petitioners, originally Assistant Medical Officers, were promoted on an officiating basis to Divisional Medical Officer posts between 1971 and 1974 under the 1965 and 1973 Railway Medical Service Rules, which treated such posts as selection posts. A seniority list prepared in 1979 under the …
The Karnataka State Road Transport Corporation (K.S.R.T. Corp.) appealed against a Karnataka High Court order that dismissed its writ appeal challenging the rejection of an application to increase the number of trips on an inter‑state stage‑carriage permit. The issue centered on whether Section …
The Supreme Court examined whether Hindustan Aeronautics Ltd.'s (HAL) manufacture of MIG engines for the Government of India constituted a contract of sale liable to Central Sales Tax or a works contract exempt from tax. The Government of India, under a licence from the USSR, entrusted HAL to …
Forasol, a French company, entered into a drilling contract with ONGC that required most payments in French Francs and 20% in Indian rupees at a fixed rate. After the rupee was devalued, Forasol claimed a higher conversion rate, which the arbitrator awarded without specifying a rate for the Franc …
K.L. Tripathi, a Branch Manager of State Bank of India, was charged with irregularities in issuing letters of credit and alleged misconduct. An internal investigation under the SBI (Officers and Assistants) Service Rules led to a charge‑sheet, after which he was given a personal hearing but not the …
M.G. Brothers Lorry Service, a common carrier, failed to deliver a consignment of yarn entrusted by Prasad Textiles. The Way Bill governing the carriage contained Condition 15, which required any claim to be made in writing within 30 days of booking or arrival. Prasad Textiles gave notice of claim …
The respondent purchased a house in 1960, but in 1965 unauthorised walls were added without municipal permission. The Ahmedabad Municipal Corporation issued a notice under Section 260(1)(a) of the Bombay Provincial Municipal Corporation Act, 1949, requiring the respondent to show cause why the …
The State of Karnataka and Regional Transport Officers appealed against the Karnataka High Court’s decision striking down sub‑rule (2) of Rule 5 of the Karnataka Motor Vehicles Rules, 1963, which required a two‑year experience of driving a medium motor vehicle before granting a licence to drive a …
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