V D TULZAPURKAR

The appellant, formerly Bank of Cochin Ltd., purchased foreign‑currency negotiable instruments as part of its banking business and later realised the proceeds in foreign banks. When the Indian rupee was devalued on 6 June 1966, the rupee value of these foreign‑exchange assets increased by Rs 4,65,515. The Income‑Tax Of…

The workmen of Metro Theatre Ltd. challenged an Industrial Tribunal award that revised wage scales and dearness allowance effective from 1‑1‑1977, arguing that it should have been retrospective to 1‑1‑1974, that dearness allowance ought to be linked to the cost‑of‑living index, and that the tribunal could grant a more …

The Supreme Court entertained a writ petition under Article 32 challenging the detention of Shabir Ahmed Shah under Section 8(2) of the Jammu & Kashmir Public Safety Act, 1978. The petitioners argued that the grounds of detention were vague and did not fall within the statutory definitions of "acting in any manner prej…

The appellant, Saroj Aggarwal, was the widow of a partner who died in 1959. After his death a new partnership deed was executed, admitting her and an adopted son as partners. The deceased had unabsorbed speculation losses from earlier years. In the assessment year 1962‑63, the appellant claimed to set off those losses …

The petitioner, a lessee of premises in Calcutta, challenged the State’s continued requisition of part of his building under the West Bengal Premises Requisition and Control (Temporary Provision) Act, 1947, which had been renewed repeatedly since 1958 for a government showroom. He argued that the Act could not become p…

The Uttar Pradesh Government, under Section 3A of the Uttar Pradesh Sales Tax Act, 1948, notified that turnover from "old, discarded, unserviceable or obsolete machinery" would attract a 5% sales tax. A thermal power plant, in perfect working condition, was sold by the State Electricity Board to appellant 1, who used i…

The assessee, an oil‑mill owner, gifted part of his machinery to his wife and three minor children and a firm was formed by his wife and another person. The firm leased the mill premises and machinery and the assessee rendered management services, receiving commission. The assessee had large losses carried forward from…

The Central Government set up a Medical Store Depot in Gauhati to procure and supply medical stores to various government institutions on a "no profit‑no loss" basis. The depot did not apply for registration as a dealer under the Assam Finance (Sales Tax) Act, 1956 or the Central Sales Tax Act, 1956, claiming that its …

The appellant, a grocer, sold ripened coconuts and claimed exemption from sales tax under G.P. No. 1764 issued under the Tamil Nadu General Sales Tax Act, 1959, which exempted "fresh fruits" and "vegetables". The High Court held that a ripened coconut could not be classified as either a fresh fruit or a vegetable and t…

The petitioners, Dr. Vijay Kumar Rathuria and another, filed two Special Leave Petitions seeking an interim order that the status quo of their postgraduate studies at Medical College, Rohtak be maintained as of 1 October 1982. A dispute arose over whether their provisional admissions had been cancelled before that date…

Associated Cement Co. Ltd. applied for a Tax Credit Certificate under the 1965 Scheme framed under s.280ZD of the Income Tax Act, seeking credit for both the regular central excise duty (under the Central Excise and Salt Act, 1944) and the special excise duty imposed by s.80 of the Finance Act, 1965. The authority gran…

Four quarry workers were charged with misconduct for participating in an illegal strike and related acts, and after giving written explanations they were subjected to a departmental inquiry that found them guilty. The General Manager dismissed all four under Standing Order No. 17, which the arbitrator later held requir…

The appellant, S.P. Gramophone Co., sought registration of its partnership under Section 26A of the Income Tax Act, 1922 for AY 1961‑62 after a fresh partnership deed added four new partners to the original two, who were disabled. The Income Tax Officer rejected the application, alleging that the new partners were mere…

Behara Venkataramanayya Patro, the mortgagor, executed two usufructuary mortgage deeds in 1939 and 1942 in favour of Sambangi Thavitinaidu, who was then a sitting tenant of the same property. After obtaining a preliminary decree for redemption, the mortgagor died and his legal representatives sought a final decree and …

Hindustan Aluminium Corporation Ltd., a manufacturer of aluminium ingots, billets, rolled products and extrusions, challenged the assessment that taxed only ingots at the lower rate while treating the other products as unclassified items at a higher rate under the Uttar Pradesh Sales Tax Act. The High Court held that r…

The respondents leased a plot to the appellant for a flour mill and, after the lease expired, obtained a decree for possession when the appellant failed to vacate. While the appellant's appeal against the decree was pending, the Gujarat government notified that Part II of the Bombay Rents, Hotel and Lodging House Rates…

The Supreme Court examined whether tax liabilities arising from settlements under the Taxation on Income (Investigation Commission) Act, 1947, which remained unpaid at the valuation dates, could be deducted as debts owed in computing net wealth under the Wealth‑Tax Act, 1957. The assessee companies argued that the unpa…

The Commissioner of Income Tax cancelled assessments of National Taj Traders under section 33B(1) on the ground that the assessments were erroneous and prejudicial to revenue. The Appellate Tribunal vacated the Commissioner’s ex parte order and remanded the case for fresh assessment, directing that the assessee be give…

The case arose from a strike by teachers in Uttar Pradesh in 1977, after which the State appointed 2,257 "reserve pool" teachers on a temporary basis under Ordinance No.25 of 1977. Subsequent Ordinances No.10 and No.22 of 1978 sought to absorb these teachers and give them preferential treatment in future vacancies, whi…

Karappan, a Hindu father, executed a registered deed (Ext. P‑1) describing the distribution of his property among his two wives, their children and his father's second wife. After his death, Kallyani, the widow of his son Raman, sued for partition and a one‑fourth share in the properties listed in Schedule A, B and C. …

The petitioners, three life convicts incarcerated in Haryana, claimed that under‑section 428 of the Criminal Procedure Code the period of their pre‑conviction detention should be set off against their sentences, making them eligible for premature release under Para 516‑B of the Punjab/Haryana Jail Manual. The State Gov…

Jagannathdas and his wife Premwati, childless, created a trust over their estate. The appellant claimed he had been adopted by them on September 24, 1951, making the trust void and entitling him to a half share. The trial court found the adoption valid based on oral testimony, the adoption deed, and surrounding circums…

The petitioners, beedi manufacturers, challenged the 1977 notifications that brought the beedi industry within Schedule I of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, arguing that home workers who roll beedis at their residences were not "employees" under section 2(f) and that the scheme co…

The Supreme Court examined whether sums appropriated by companies for taxation, retirement gratuity, and proposed dividends could be treated as "other reserves" for capital computation under the Super Profits Tax Act, 1963 and the Companies (Profits) Sur‑tax Act, 1964. It held that amounts set aside for taxation are pr…

The case concerned agricultural lands in Bulandshahr district where Smt. Ram Kali, a disabled land‑holder, leased the plots to Uttam Singh and Murli Singh in 1945. After her death, her brother Dan Sahai, also a disabled person, succeeded her interest and the lessees continued as year‑to‑year tenants. The question was w…

Indo International Industries manufactured hypodermic clinical syringes and, for the assessment year 1973‑74, claimed that the turnover up to 30 Nov 1973 should be taxed at 4 % as "hospital equipment" under Entry 44 (or at 3½ % as an unclassified item) and the turnover from 1 Dec 1973 to 31 Mar 1974 at 7 % as an unclas…

The petitioners, all serving life sentences, claimed that having satisfied the detention periods prescribed in Paragraph 516‑B of the Punjab Jail Manual, they were entitled to have their cases considered for premature release. They argued that Paragraph 516‑B is a statutory rule and cannot be altered by the State Gover…

The assessees, owners of rice mills, bought paddy from agriculturists (who were exempt from sales tax) and milled it into rice for sale. The Karnataka Sales Tax Authority levied purchase tax on the paddy under section 6(i) of the Karnataka Sales Tax Act, 1957. The assessees contended that paddy and rice are the same co…

Mecleod & Co. Ltd., a Calcutta‑registered company, was appointed managing agent and secretary‑treasurer for two jute mills (Nellimarla and Chitavalsah) that were registered as dealers under the Orissa Taxation (on Goods carried by Road and Inland Waterways) Act, 1959. Mecleod handled the storage of jute in godowns at K…

K.G. Thomas, a journalist and propagator of Christian ideals, received large sums from the Indian Christian Crusade, U.S.A., which he claimed were personal gifts. The Income‑Tax Officer treated the amounts as remuneration for his vocation of preaching and publishing, and taxed them as business income for the assessment…

The Supreme Court was asked to decide whether two graves on a disputed plot in Varanasi could be shifted to alleviate recurring sectarian violence between Shia and Sunni communities. The Court held that moving the graves was not irreligious nor a violation of Sunni fundamental rights, as Articles 25 and 26 of the Const…

The petitioners, who are cycle‑rickshaw pullers hiring rickshaws for a day, challenged the Punjab Cycle Rickshaws (Regulation of Licence) Act, 1976 which bars owners of rickshaws from obtaining a licence unless they themselves ply the vehicle. They argued that the Act, lacking a mechanism to enable them to acquire rick…

Bhopal Sugar Industries Ltd., a sugar‑cane crushing factory, purchased cane from both reserved and non‑reserved areas, directly from growers and through a cane‑growers' cooperative society. Under Section 21 of the Madhya Pradesh Sugar Cane (Regulation of Supply & Purchase) Act, 1958, it was required to pay a commission…

The respondents, manufacturers of bidis, imported tobacco and other raw materials into Damoh municipality, paid octroi duty, used the materials to manufacture bidis and exported the finished products. They claimed a refund of the octroi under Rule 27(b) of the Octroi Rules, which provides a refund when imported raw mat…

The Bar Council of Maharashtra, a body corporate under the Advocates Act, 1961, derived income from interest on securities and enrolment fees for the assessment years 1962-63 to 1964-65. The Revenue assessed this income, but the Council claimed exemption under section 10(23A) for enrolment fees and under section 11 for…

The Union of India appealed a decision of the Central Government Labour Court which had granted overtime wages at double the ordinary rate to 78 employees of the India Security Press, Nasik, under s.59 of the Factories Act read with s.70 of the Bombay Shops and Establishments Act, 1948. The appellants argued that the r…

The Union of India appealed against the Andhra Pradesh High Court's decision striking down Section 28 of the Gold Control Act, 1968 on the ground of excessive delegation of legislative power. Section 28 prohibits a licensed gold dealer from carrying on money‑lending or banking business on the security of any article or…

Dr. S.A. Johari, an honorary surgeon attached to Dr. Amonkar Hospital, occupied a small cabin within the hospital premises and paid a monthly compensation. The Amonkar family, owners of the premises, gave notice terminating his attachment and sought his eviction. Johari filed a suit claiming he was a "protected license…

Dr. Karan Singh claimed ownership of six boxes of jewellery and valuable articles stored in the Srinagar Toshakhana, seeking exemption under section 5(1)(xiv) of the Wealth Tax Act as heirlooms. The High Court refused his application for a physical inspection of the items, holding that no useful purpose would be served…

ICE & GENERAL MILLS, a potato manufacturing and cold‑storage firm, was assessed for the year 1961‑62. The Income‑Tax Officer, under section 34(1) of the Income Tax Act, 1922, initiated reassessment proceedings and in 1965 ordered tax on Rs 1,00,000 of alleged benami income, but the order was annulled in 1967. The depar…

Woomesh Chandra Banerjee executed a deed of trust in 1939 transferring all his properties to a trust that allocated one‑half of the income for religious purposes and the other half for family expenses. After his death his son, the deceased, became trustee. Upon the son’s death, the question arose whether the trust prop…

The assessee, a Hindu undivided family (HUF) carrying on business, claimed relief under section 25(4) of the Income Tax Act, 1922 for the assessment year 1949-50, asserting that a partial partition of the HUF on 11 October 1948 and the formation of a partnership firm on 12 October 1948 constituted a succession of the b…

The Commissioner of Wealth Tax, Patna, appealed against the assessment of Raghubir Narain Singh's net wealth under the Wealth Tax Act, 1957. The issues concerned how to value assets and debts, including pending decree amounts and agricultural income‑tax liabilities, for computing net wealth under Section 7 and Section …

The Commissioner of Wealth Tax, Bihar appealed against the Patna High Court’s decision that Maharaja Kumar Kamal Singh’s right to receive compensation under the Bihar Land Reforms Act should be valued at nil because of arrears of agricultural income‑tax. The central issue was whether such tax arrears could be deducted …

Harcharan Singh, a tenant of a shop in a U.P. cantonment, failed to pay rent for 1965‑66. The landlord sent a combined notice of arrears and eviction by registered post on 9 November 1966, which the tenant refused to accept on 10 November. The landlord sued for eviction under the U.P. Cantonment (Control of Rent & Evic…

The case involved a Hindu Undivided Family (HUF) that received Rs.2,49,874 as insurance proceeds after the death of the Karta's father. The income from this amount was initially taxed in the Karta's personal assessment, but the Income Tax Officer later treated it as HUF income, leading to assessments for assessment yea…

The respondent, a dealer in stationery, sold ammonia paper and ferro paper and claimed they were unclassified goods liable to tax at 2% under s.3 of the U.P. Sales Tax Act, 1948. The Sales Tax Officer classified them as "paper other than hand made paper" under Notification ST‑3124/X‑1012(4)‑1965, attracting a 6% rate, …

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. After the Finance (N…

Alagappa Textile (Cochin) Ltd. entered into a five‑year financing and management agreement with Kamala Mills Ltd., under which Kamala Mills received remuneration for purchases, sales and management of the mill. The assessee claimed the remuneration as a deductible business expense under section 10(2)(xv) of the Income‑…

The Deputy Commissioner of Agricultural Income Tax & Sales Tax, Ernakulam appealed against Indian Explosives Ltd., which had imported chemicals, dyes, etc., using its customers' Actual Users' Import Licences and then supplied the goods to those customers. The sales were assessed for sales tax under the Kerala General S…

Naib Singh, originally sentenced to death for murder, had his sentence commuted to "imprisonment for life" and had served 22 years (including remissions). He claimed that life imprisonment could not be executed in Indian jails and that, after serving 14 years of rigorous imprisonment, he should be released absent a for…

The Supreme Court examined two civil appeals filed by tenants (Ganpat Roy and others) who challenged orders notifying a "deemed vacancy" of their non‑residential premises under Section 12(2) of the Uttar Pradesh Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972. The tenants argued that the District M…

The case concerned K.S. Rathnaswamy, a Ceylon citizen who owned a share in a joint family house in Tamil Nadu but spent most of his time in Ceylon. He filed income‑tax returns claiming resident status, while the Revenue argued he was a non‑resident because he neither maintained nor had a dwelling place in India under S…

The deceased partner of a banking firm issued a cheque of Rs.3 lakhs to the firm, which was credited to the accounts of his three minor grand‑nephews. After his death, the widow (assesse) omitted this amount from the estate valuation, arguing that it was a gratuitous transfer of an actionable claim governed by s.137 of…

The respondent, a retired government employee, received his pension and gratuity more than two years after retirement, prompting a suit for liquidated damages in the form of interest. The District Court awarded interest at 6% per annum, which the High Court affirmed, and the respondent did not cross‑appeal the rate. Th…

J.D. Jain, a cashier of State Bank of India, was charged with altering a letter of authority to withdraw Rs 1,500 instead of Rs 500, withdrawing the excess amount and misappropriating Rs 1,000. A departmental enquiry found him guilty and discharged him. The Industrial Tribunal, exercising powers under S. 11A of the Ind…

On 23 August 1983 Bhanwaria, the son of Pokar Ram, was shot and later died, leading to an FIR under sections 307, 447, 149, 148, 379 and 827 IPC, and subsequently an offence under section 302 IPC was added. The accused, Chandan Singh, was not arrested until 29 September 1983, when he applied for anticipatory bail under…

The Supreme Court examined writ petitions filed by licensed gold dealers challenging several provisions of the Gold Control Act, 1968 (as amended) and its associated rules on the grounds that they violated Articles 14, 19(1)(g), 301 and 302 of the Constitution. The petitioners argued that sections 16(7), 52, 79 (and it…

Ramesh Chand was convicted under sections 302 and 34 of the Indian Penal Code for the murder of Om Prakash based on the prosecution's claim that he, along with two others, stabbed the victim at night near Hindon Bridge and was found with a blood‑stained knife. The defence argued that Chand was merely the taxi driver, t…

Hindustan Aeronautics Ltd, a manufacturer and service provider for aircraft, entered into a 1951 contract with the President of India (the owner) to service, repair and overhaul Air Force aircraft. The contract required the contractor to supply spare parts when the owner failed to do so, with the parts to be treated as…

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 assemble and fit the engin…

British India Corporation Ltd., whose head office in Kanpur purchased raw wool and sent it to its Dhariwal mill, was assessed market fees by the Dhariwal Market Committee under the Punjab Agricultural Produce Markets Act, 1961. The company argued that no purchase or sale occurred within the Committee’s notified area, c…

The Supreme Court examined the withdrawal of a criminal case against the former Chief Minister of Bihar and others under Section 321 of the Code of Criminal Procedure, 1973. The State had appointed a new special public prosecutor, L.P. Sinha, who applied to the Special Judge for permission to withdraw, citing lack of p…

The Palai Central Bank Ltd went into liquidation on 8 August 1960. The Income‑Tax Officer assessed its taxable income for AY 1963‑64 at Rs 5,79,678 and held that super profits tax was also payable, directing the bank to file a return under the Super Profits Tax Act, 1963. The bank filed a return showing nil chargeable …

The petitioners challenged the constitutional validity of the Tamil Nadu Additional Sales Tax Act, 1976 (Act II of 1976) which amended the 1970 Act by introducing graded tax rates based on taxable turnover and prohibiting the passing on of the tax to consumers. They argued that the amendment exceeded the State’s legisl…

The Supreme Court examined whether a suit filed by Renusagar Power Co. Ltd. seeking a declaration that three claims (unpaid regular interest, delinquent interest, and compensatory damages) were beyond the scope of an arbitration clause could be stayed under Section 3 of the Foreign Awards (Recognition and Enforcement) …

The appellant, Dhananjoy Das, was detained under Section 3(3) of the National Security Act, 1980 and was served with four paragraphs of grounds. He challenged the order on the basis that the first paragraph was vague and that the grounds related to law and order rather than public order, violating his rights under Arti…

The appellants were a partnership firm (Juggi Lal Kamlapat Bankers) and a partner who was also the Karta of a Hindu Undivided Family (HUF). The HUF was assessed to wealth tax, and the assessment included the HUF's interest in the partnership firm. The Wealth‑Tax Officer, believing the book values of the firm’s building…

The Income Tax Department seized the books of account and documents of Oriental Rubber Works under section 132(1) of the Income Tax Act, 1961 and retained them beyond the statutory period of 180 days. The assessee contended that the Revenue failed to communicate the Commissioner’s approval and the recorded reasons for …

The Coffee Board conducts export auctions of coffee and requires registered exporters to furnish security deposits and, under a 1977 circular, contingency deposits or bank guarantees equal to the sales tax that would have been payable despite the exemption granted by Section 5(3) of the Central Sales Tax Act, 1956. The…

The Commissioner of Income Tax appealed against a High Court order that allowed M/s Mother India Refrigeration Industries to set off unabsorbed business losses before deducting the current year's depreciation for the assessment years 1951-52 and 1952-53. The issue was whether, under the Income Tax Acts of 1922 and 1961…

The appellant landlord created a three‑year limited tenancy for the first respondent under Section 21 of the Delhi Rent Control Act, 1958, and sought possession of the premises at the tenancy's expiry. After the tenant failed to vacate despite two registered notices, the landlord obtained a warrant of possession from t…

Ibrahim Ahmad Batti, a Pakistani national, was detained under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act (COFEPOSA) on 1 July 1982 for alleged smuggling. The grounds of detention were served in English and Urdu within five days, but Urdu translations of the bulk of the documents rel…

The Supreme Court examined two writ petitions filed by junior engineers of the Delhi Municipal Corporation (DMC) challenging the corporation's recruitment and promotion practices for Assistant Engineer posts. Petitioners argued that the DMC should suspend direct recruitment, honor a 50:50 promotion‑direct recruitment q…

Guda Vijayalakshmi (petitioner) filed a maintenance suit in Eluru, Andhra Pradesh, while her husband filed a divorce suit under the Hindu Marriage Act in Udaipur, Rajasthan. The petitioner sought transfer of the divorce suit to Eluru under Section 25 of the Code of Civil Procedure (CPC) so that both matters could be he…

The tenants of several buildings owned by Hindu, Christian and Muslim religious public trusts and public charitable trusts challenged a 1976 Government of Tamil Nadu notification that exempted all such buildings from the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960. They argued that Section 29 of the Act del…

The petitioners, tenants in a building owned by an Apex Co‑operative Society, challenged a 1976 notification issued under section 29 of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 which exempted all buildings owned by co‑operative societies from the Act’s provisions. They argued that the blanket exempti…

The appellant, Sharif‑ud‑Din, filed an election petition challenging the election of Abdul Gani from the Handwara constituency. The petition was dismissed by the Jammu & Kashmir High Court because the copies of the petition were attested by the appellant’s advocate, Piyare Lal Handoo, rather than by the appellant himse…

The appellants, employees of the Research and Analysis Wing, were dismissed under clause (b) of the second proviso to Article 311(2) of the Constitution and Rule 19 of the Central Civil Services (Classification, Control and Appeal) Rules, 1965, without a charge‑sheet or inquiry, after a violent pen‑down strike and inti…

The accused police officers were tried for murder, assault and creating false evidence after Balwant Singh died while in police custody. The Sessions Judge acquitted them, finding the prosecution’s case implausible and the evidence unreliable. On appeal, the High Court reversed the acquittal, relying chiefly on the pre…

Maya Rani, the assessee for assessment year 1961-62, failed to file her income‑tax return by the due date of 28 September 1961 and eventually filed it on 3 May 1962, after the Income Tax Act, 1961 had come into force on 1 April 1962. The Income Tax Officer imposed a penalty of Rs 4,060 under section 27(1)(a) of the 196…

The case involved the murder and dacoity of village Pradhan Mauji Lal. The prosecution alleged that nine accused entered the house at night, assaulted the deceased and his family, and looted property. The key issues were whether the first information report (FIR) was ante‑timed and whether Section 157 of the CrPC requi…

The Himachal Pradesh government sanctioned a 5‑km road in 1977 but construction stalled at about 3 km due to obstruction and lack of funds, leaving hill‑area residents without essential road access. The residents wrote to the High Court seeking relief; the High Court, treating the letter as a writ petition, directed th…

The appellant, the Commissioner of Income‑Tax, challenged the deduction claimed by Associated Electrical Industries (India) Private Limited for contributions to a pension and life‑assurance plan for its employees. The contributions were paid in earlier years when the company retained control over the funds, but the pla…

The Coffee Board conducts pool auctions for coffee where bids are submitted in sealed forms and the Sale Conducting Officer (the Chief Marketing Officer) decides the successful bidders. M. L. Lachia Setty & Sons Ltd. and Giri Coffee Works had their bids accepted despite not being the highest, but later failed to take d…

The State of Gujarat issued notices under section 54 of the Bombay Town Planning Act, 1954 and Rule 27 of the Bombay Town Planning Rules, 1955 demanding that lands occupied by Babubhai & Co. be handed over to the Municipal Corporation of Ahmedabad, as the lands had vested in the corporation under section 53(a) for publ…

The respondent, a government employee and landlord, sought eviction of the appellants under section 14A of the Delhi Rent Control Act, 1958, claiming he needed the premises for personal occupation because earlier government notifications (9‑Sept‑1975 and a special order of 22‑Jan‑1976) required him to vacate his allott…

The petitioners, railway employees, were dismissed or removed for participating in a strike without any enquiry. They filed writ petitions, which were transferred to the Supreme Court and ultimately dismissed. The petitioners then filed review petitions alleging that they were denied a chance to argue the merits, that …

The assessees purchased deferred annuity policies and claimed exemption from wealth tax under section 5(1)(vi) of the Wealth Tax Act, 1957, arguing that such policies fell within the phrase "any policy of insurance". The Wealth Tax Officer rejected the claim, but the Appellate Assistant Commissioner, the Income Tax App…

Sajjian Mills Ltd, a public limited company, incurred a statutory liability to pay gratuity under the Payment of Gratuity Act, 1972 and actuarially determined its total liability of Rs 48,59,431 for the assessment year 1973‑74. It made a provision of Rs 20 lakhs in its books, added it back in its return, and claimed a …

The appellant, a member of the Delhi Stock Exchange, sued the non‑member respondent for Rs. 5,923 arising from share transactions. Each contract note bore a wide‑ranging arbitration clause referring disputes to the Exchange’s Rules, Regulations and Bye‑laws, specifically Bye‑law 247 which provided for a reference to tw…

Muthammal, the absolute owner of certain lands, executed a deed of settlement in 1925 endowing the properties to a family temple and appointed herself as trustee for life. In 1930 she executed a registered deed of cancellation and later alienated the properties, selling them to the father of the appellants. After her d…

The State Bank of Travancore, a subsidiary of SBI, maintained its books on a mercantile basis and charged interest on advances it deemed "sticky" (highly doubtful of recovery) by debiting borrowers but crediting the amounts to an "Interest Suspense Account" instead of its profit‑and‑loss account. It claimed that such i…

The appellant, a grandson and accountable person, paid estate duty on a bungalow that his grandparents had settled by a joint will. After the wife died, duty was paid on her share; when the husband later died, the revenue claimed duty on his half of the property, arguing that he became the full owner and that section 2…

The workmen of Williamson Magor & Co. alleged that the management arbitrarily promoted junior clerks to the Special Grade, superseding the legitimate claims of senior employees, thereby victimising them. The Industrial Tribunal found the promotions unjustified but declined to grant relief because no promotion norms exi…

In the 1978 Maharashtra Legislative Assembly election for the Armori constituency (reserved for Scheduled Tribes), the appellant Dadaji was declared elected, claiming membership in the "Mana" community. The unsuccessful candidate challenged the election, arguing that Dadaji did not belong to any Scheduled Tribe listed …

The case concerned whether a Mapilla Marumakkathayam Tarawad, a Muslim undivided family governed by the Marumakkathayam Act, fell within the meaning of "individual" under section 3 of the Wealth Tax Act, 1957 and could therefore be taxed. The deceased Karnavan of such a Tarawad had been assessed to wealth tax, which he…

The Andhra Pradesh State Road Transport Corporation (APSRTC), a statutory corporation created under the Road Transport Corporation Act, 1950, claimed exemption from income tax for the assessment years 1960-61, 1961-62 and 1962-63 under section 4(3)(i) of the Income‑Tax Act, 1922 and section 11 of the Income‑Tax Act, 19…

The petitioner, Ashok Kumar Mittal, applied for an allotment of a Maruti 800 car but due to a computer error his application was recorded for a Maruti truck; the company agreed to consider his case under the manufacturer's discretionary 5% quota. In the course of correspondence, Maruti Udyog disclosed its existing prac…

Four candidates who had failed to secure admission to MBBS courses challenged the answer key used in the Multiple Choice Objective Type Test conducted by Kanpur University. They argued that the key answers for two zoology questions were demonstrably wrong, and that their own answers, supported by recognized textbooks, …

The Regional Transport Authority (RTA) initially issued a notification under s.57(2) of the Motor Vehicles Act, 1939 to invite applications for stage‑carriage permits, but the RTA was later found to be improperly constituted for lacking a non‑official member as required by s.44. After being reconstituted, the RTA did n…

Raj Prakash Chemicals Ltd., the sole Indian manufacturer of acrylic ester monomers, challenged the grant of Additional Licences to diamond exporters that allowed import of those monomers despite their being placed in the "Limited Permissible" list under the Import Policy 1985‑88. The core issue was the meaning of "spec…

The petitioners, holders of quarry and mining leases for minor minerals in Gujarat, challenged a series of state notifications and a circular that altered rates of royalty and dead rent and classified building stones. The core issue was whether Section 15(1) of the Mines and Minerals (Regulation and Development) Act, 1…

A larger Hindu undivided family (HUF) was partitioned in 1945, after which a smaller HUF (the assessee) filed voluntary returns for assessment years 1946‑47 to 1949‑50. The Revenue sought to assess the assessee under Section 34 of the Income‑Tax Act, 1922, invoking the second proviso to Section 34(3) after the four‑yea…

The assessee filed voluntary income‑tax returns after the statutory deadline prescribed under s.139(1) of the Income Tax Act, 1961. The Income Tax Officer levied interest under clause (iii) of the proviso to s.139(1) and treated the assessee as in default, imposing penalties under s.271(1)(a). The assessee argued that …

The Supreme Court examined whether state lotteries organised by Tamil Nadu and West Bengal could be taxed under the states' sales‑tax statutes. The petitioners, dealers in lottery tickets, argued that lottery tickets are not "goods" but merely actionable claims, rendering the amendments to the Tamil Nadu General Sales …

The Supreme Court examined a writ petition filed under Article 32 by the Shia community of Mohalla Doshipura, Varanasi, seeking enforcement of their customary rights to perform religious rites on nine specific plots and structures, rights previously affirmed by civil courts and Wakf registrations. The petition challeng…

The appellant, Dharangadhra Chemicals, challenged the levy of octroi duty at an enhanced rate imposed by Dharangadhra Municipality under its Octroi Rules and Bye‑laws of 1965. The dispute centered on whether the municipal rules could be brought into force without a statutory exemption from the Saurashtra Terminal Tax a…

Mahindra & Mahindra Ltd. (M&M) sought a declaration under Section 72A of the Income‑Tax Act, 1961, to carry forward the accumulated loss and unabsorbed depreciation of International Tractor Company of India Ltd. (ITCI) after their amalgamation. The Specified Authority, after a screening committee, recommended that ITCI…

The appellant, a supplier of rations to the Central Reserve Police Units in Assam, was assessed sales tax for supplying "meat on hoof" under the Assam Sales Tax Act, 1947. He contended that "meat on hoof" was merely a term used by the military for live goats intended to be slaughtered for meat, and therefore fell withi…

Scientific Engineering House (P) Ltd. entered into two 1961 collaboration agreements with Metrimpex Hungarian Trading Company to obtain technical know‑how for manufacturing microscopes and theodolites. The foreign collaborator supplied a complete set of drawings, designs, charts, plans and related literature (the "docu…

During World War II the Government of India acquired land for an aerodrome and later leased the unused 300‑acre portion to Banshidhar, who cleared the jungle and developed a tea garden. After the lease was taken, the Government claimed the land was needed for defence purposes and subsequently decided to auction the lea…

The State of Tamil Nadu sought to bar a civil suit filed by a religious Math seeking declaration of title and an injunction over 3.55 acres of land, arguing that the nature of the land (ryoti vs. poromboke) had already been decided by the Settlement Officer under section 11 of the Tamil Nadu Estates (Abolition and Conv…

The State of Orissa issued notifications under the Orissa Sales Tax Act, 1947, imposing a 10% purchase tax on bamboos and standing trees agreed to be severed. Petitioners challenged the validity of these notifications, arguing that the transactions were not sales of goods, that the tax amounted to double taxation, and …