Judgments of 1986

The Supreme Court examined whether various reserves created by Saran Engineering Co. Ltd. could be treated as "standard deductions" under the Super Profits Tax Act, 1963, and thus be included in the computation of capital for the Companies (Profit) Surtax Act, 1964. The reserves in question included capital reserve, st…

Elgin Mills Ltd., a textile manufacturer, claimed that its investment reserve, rehabilitation reserve and forfeited dividend reserve should be treated as reserves for computing capital under the Companies Profits (Surtax) Act, 1964 for the assessment year 1964-65. The Income‑Tax Officer excluded all three amounts, lead…

The Bombay Cantonment Board sought octroi duty on trailers and water tankers supplied by Mahindra Owen Ltd. to the Defence Department under a 1959 notification. The Board claimed the items fell within items 3, 11, 14 and 16(b) of the First Schedule of the notification, making them chargeable. The Supreme Court held tha…

Basant Roadways filed a Special Leave Petition before the Supreme Court challenging an interim order of the Madhya Pradesh High Court. The Supreme Court held that, as the petition was against an interim order, it would not interfere with the High Court's decision and dismissed the petition. While doing so, the Court ex…

The State of Maharashtra appealed an acquittal of Pandurang and others under Sections 7(1), 16 and 17 of the Prevention of Food Adulteration Act, 1954. The appeal, which involved an offence punishable with imprisonment exceeding two years, was required by the Bombay High Court Appellate Side Rules, 1960 to be heard by …

The Nizam of Hyderabad created a family trust in 1950, dividing the corpus into a Reserve Fund and a Family Trust Expenses Account, each with distinct purposes. The income of these two funds was assessed separately for 1960‑61 and 1961‑62, but the Income‑Tax Officer later reopened the assessments under section 147 of t…

Brooke Bond & Company Ltd., a UK‑based tea business, owned shares in various tea companies worldwide, including a wholly‑owned Indian subsidiary. It was assessed for AY 1955‑56 as a resident with a net loss and for AY 1956‑57 as a non‑resident with dividend income under “Income from Other Sources”. The company sought t…

The case concerned the fixation of seniority among Assistants in the Intelligence Bureau, where various Office Memoranda (1940, 1949, 1959) had successively altered the basis for seniority. Petitioners (direct recruits of 1957) filed a writ in 1976 challenging seniority lists that placed earlier departmental assistants…

K. George Thomas, an individual who owned a printing press and a daily newspaper, received Rs.5,85,637 from the United States in his capacity as Vice‑President of the India Gospel Mission. The funds were credited to a bank account in the name of the Mission but were largely used for the newspaper’s operations and Thoma…

The Reserve Bank of India (RBI) introduced a promotion scheme for staff officers (Grade II/A) based on centre‑wise seniority and a fixed ratio of candidates to vacancies, as set out in Administrative Circulars No. 8 and 9 of 13 May 1972. Three Grade‑II clerks at the Nagpur branch challenged the clause that limited the …

The case arose from a violent clash between local Harijan labourers and migrant workers hired by mirasdars during a paddy harvest dispute. On 25 December 1968, the deceased Packiriswami Pillai was attacked and fatally cut on the head and neck by the accused Gopal (A‑1) and others, as witnessed by several eye‑witnesses …

The appellants, A.K. Roy and others, were charged under the Prevention of Food Adulteration Act, 1954 after a Food Inspector from Faridkot filed a complaint alleging adulteration of noodles. The Inspector claimed authority to prosecute based on a delegation of power from the State Government to the Food (Health) Author…

The Commissioner of Wealth Tax appealed against a Calcutta High Court judgment that held the widow of Clive H. Kinnison (a non‑resident Englishwoman) was entitled to exclude from her wealth‑tax net the value of her life interest in a testamentary trust comprising Indian shares and agency commissions. The High Court tre…

Hindustan Housing & Land Development Trust Ltd. owned land requisitioned and later acquired by the Government of West Bengal. The initial compensation award of Rs.24,97,249 was appealed, and an arbitrator enhanced it to Rs.30,10,873 with interest and recurring payments. While the State appealed the award, it deposited …

The Supreme Court considered two civil appeals where landlords sought to declare leases void because they were entered into without complying with clause 22 of the Central Provinces and Berar Letting of Houses and Rent Control Order, 1949. The Court held that such a lease, although inconsistent with the statutory proce…

The petitioner, after being granted a three‑month extension to file his wealth‑tax return, filed it four months later and was levied a penalty of 0.5% of his net wealth for each month of delay under s.18(1)(a) of the Wealth Tax Act, 1957 (as amended by the Finance Act, 1969). He challenged the constitutional validity o…

The Employees' State Insurance Corporation (ESIC) sought contributions from several manufacturing companies for casual daily‑wage workers employed to construct additional buildings for factory expansion. The Madras High Court held that such workers were not "employees" within the meaning of section 2(9) of the Employee…

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…

In the 1982 Himachal Pradesh Assembly election, Ram Chand Bhatia (BJP) was elected over Hardyal (Congress). Hardyal filed an election petition alleging that a poster (Annexure PA) printed by Janata Party candidate Kanshi Ram contained false statements about his personal character and was distributed with Bhatia’s conse…

The Rajasthan Public Service Commission advertised a direct recruitment exam for the Rajasthan Administrative Service in 1983, stipulating that candidates must be at least 21 years old on 1 January 1984 and must not have attained the age of 28 on that same day. The appellant, born on 2 January 1956, was initially allow…

The appellants, dealers in agricultural produce operating in notified market areas of Haryana, challenged the Haryana Rural Development Fund Act, 1983 which imposed a 1% cess on the sale proceeds of agricultural produce and credited the amount to a state‑vested fund for rural development. They contended that the levy w…

The Supreme Court examined the constitutional validity of Section 15 of the Punjab Pre-emption Act, 1913 (as applied in Haryana), which gave a right of pre-emption based on consanguinity. Petitioners argued that the classification violated Articles 14, 15 and 19(1)(f) of the Constitution, while the State defended it on…

Binod Singh, already in custody for several criminal cases, was issued a preventive detention order under Section 3(2) of the National Security Act, 1980 on 2 January 1986 and the order was served on 11 January while he remained in jail. He challenged the order, contending that preventive detention is justified only wh…

R.K. Singh was detained under section 12(2) of the Bihar Control of Crimes Act, 1981 on the ground that he was an anti‑social element habitually committing offences under Chapters XVI and XVII of the Indian Penal Code. The detention order was based on several incidents, including a raid in which he opened fire on polic…

O.P. Bhandari, a manager of a hotel under the Indian Tourism Development Corporation (ITDC), was terminated by a notice‑pay order under Rule 31(v) of the ITDC Conduct, Discipline and Appeal Rules, 1978. He challenged the constitutional validity of the rule, arguing that termination by mere notice or payment in lieu vio…

Panipat Woollen & General Mills Co. Ltd. had two textile mills that were placed under liquidation and closed in May 1972. The mills were listed as "sick textile undertakings" in the First Schedule of the Sick Textile Undertakings (Taking Over of Management) Act, 1972, causing their management to vest in the Central Gov…

The case concerned a plot of evacuee land that was auctioned to the appellant under the Displaced Persons (Compensation and Rehabilitation) Act, 1954, but the appellant failed to pay the balance and the sale was cancelled. The Central Government, exercising powers under the Act, set aside the cancellation and granted t…

The landlord Om Prakash leased a commercial premises to Musadi Lal, who later sub‑let it to Med Ram without the landlord's written consent. The landlord filed an eviction petition under the Haryana Urban (Control of Rent and Eviction) Act, 1973, invoking s.13(2)(ii)(a). After Musadi Lal's death, his heir Bal Kishan was…

The Kerala State Electricity Board (KSEB) revised its electricity tariffs in 1980, 1982 and 1984, which the consumers challenged on the ground that the Board exceeded its authority under Section 59 of the Electricity Supply Act, 1948 by fixing a price structure that generated a surplus beyond covering only expenses pro…

The petitioners filed special leave petitions more than three years after a High Court judgment, seeking to increase the compensation for land acquired to Rs.17.50 per square yard, relying on two Supreme Court decisions that had enhanced compensation for adjacent land. They argued that the Land Acquisition (Amendment) …

The Supreme Court examined whether the Travancore Christian Succession Act, 1092 continued to govern intestate succession for Indian Christians in the former State of Travancore after the Part B States (Laws) Act, 1951 extended the Indian Succession Act, 1925 to that territory. The petitioners challenged sections 24, 2…

The appellant, Giradhari Lal & Sons, occupied premises as sub‑tenants of M/s Om Prakash & Co., which itself was the tenant of the landlord, Balbir Nath Mathur. The landlord obtained an ex parte eviction decree against the tenant, and the appellant sought protection under Sections 17 and 18 of the Delhi Rent Control Act…

Rampa! Sahu was detained on 17 December 1985 under section 3(2) of the National Security Act, 1980 for allegedly removing railway material and thereby prejudicing the maintenance of essential supplies. The State served the grounds, allowed a representation, referred the matter to the Advisory Board, and confirmed the o…

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 was in possession on…

The State Government Pensioners' Association, representing former government employees who retired before 1 April 1978, challenged the Andhra Pradesh Government Order No. 88 (dated 26 March 1980) which revised the gratuity formula and made it effective from that date. They argued that gratuity is part of pensionary ben…

The petitioners were accused in a complaint under the Mines Act, 1952 and the Metalliferous Mines Regulation, 1961. The Judicial Magistrate dismissed the complaint for default on 6 January 1972, but later restored it on 20 January 1972 upon the complainant's application. The accused argued that the magistrate had becom…

The respondent was elected to the Lok Sabha from Amethi in the 1984 general election. An elector filed an election petition alleging several corrupt practices, but the petition failed to disclose material facts and particulars required by Section 83 of the Representation of the People Act, 1951. The High Court dismisse…

Bhagwati Prasad Dixit challenged the election of Rajiv Gandhi to the Lok Sabha on three grounds: alleged loss of Indian citizenship due to marriage and property in Italy, holding an office of profit by receiving a parliamentary salary, and the ineligibility of the Chief Election Commissioner. The High Court dismissed t…

A Punjab Roadways bus accident on 13 February 1971 caused the death of three persons, including Balbir Singh. The widow and minor children of the deceased filed a claim before the Motor Accident Claims Tribunal, which awarded Rs 93,600 with 6% interest per annum. Both the claimants and the State appealed; the High Cour…

The Andhra Pradesh Christian Medical Educational Society, a registered body, claimed the right under Article 30(1) of the Constitution to establish a Christian minority medical college. It had no land, funds, hospital or other infrastructure, yet admitted 60 students to a first‑year MBBS course without obtaining the re…

The petitioners, private stage‑carriage operators, sought renewal of authorisations to ply over common sectors of routes that had been nationalised in the 1950s. Although a "practice" had developed allowing such operators to run over these sectors provided they did not pick up or set down passengers, the Uttar Pradesh …

The Supreme Court heard two civil appeals concerning pre-emption rights under the Punjab Pre-emption Act, 1913. In Appeal No. 639/85, the plaintiffs claimed a right to pre‑empt a sale on the basis of the "thirdly" clause of s.15(1)(a), but the Court, relying on Alam Prakash v. State of Haryana, held that the first, sec…

The appellants, private stage‑carriage operators, held temporary permits under section 68‑F(1‑C) of the Motor Vehicles Act, 1939 on the Somna‑Naujheel route. A draft scheme published in 1960 under section 68‑C remained unapproved for more than 25 years, preventing the issuance of permanent permits and leading the Regio…

K.S. Mahalingam, a customs examiner, was charged with misconduct and dismissed after an inquiry. He appealed, and the Madras High Court Single Judge quashed the dismissal, holding that no second show‑cause notice was given before the penalty and that the inquiry report was not supplied. The Division Bench agreed and or…

Arun Kumar Roy was appointed as a temporary Stores Officer in the Zoological Survey of India on 30 July 1975, with a two‑year probation that was later extended by one year. On 27 July 1978 he was terminated during the extended probation, the termination order stating that he was entitled to one month’s salary in lieu o…

The petitioners, Ram Singh and others, filed a civil suit under Order 1 Rule 8 of the CPC seeking a declaration that they were the owners and possessors of certain land and that the Gram Panchayat had no right over it, alleging that revenue records wrongly showed the land as Panchayat property. The Panchayat contended …

The Institute of Chartered Accountants of India referred three members to its Disciplinary Committee for alleged professional misconduct relating to a management consultancy brochure. The Committee held a hearing, found the members guilty and reported its conclusions to the Council, which recorded a finding of guilt an…

The Nizam of Hyderabad (Sir Mir Osman Ali Khan) challenged the inclusion of certain immovable properties and an annual payment of Rs.25 lakhs in his net wealth for wealth‑tax purposes. The Supreme Court held that properties for which full consideration was received and possession handed over, even without a registered …

The Supreme Court revisited its earlier judgment on reservation in medical colleges, directing that at least 15% of MBBS/BDS seats and 25% of postgraduate seats in each college be filled through an All‑India Entrance Examination conducted in English. It modified the formula for non‑reserved seats, rejecting state deman…

Sterling Foods, a partnership dealing in shrimp, prawns and lobsters, purchased raw seafood for export, processed it by cutting, peeling, deveining, cleaning and freezing, and claimed exemption from purchase tax under the Karnataka Sales Tax Act, 1957 relying on sub‑section 5(3) of the Central Sales Tax Act, 1956. The …

Three Army officers were charged with offences under Section 52 of the Army Act, 1950, which can be tried either by an ordinary criminal court or a court‑martial. They were tried before a Special Judge of the Fourth Additional Special Court, Calcutta, but the trial judge did not follow the Criminal Courts and Court Mar…

The State of Assam charged Muhim Barkataki and Oulu Dutta with murder and arson, alleging they set fire to the deceased Nagen Dey's shop and body after pouring kerosene. The prosecution relied on eye‑witnesses who saw the fire, a dying declaration made by the victim while in severe pain, and statements recorded under S…

The appellant, a shopkeeper allotted a shop by the Railways in Amritsar, was ordered by the Municipal Corporation to demolish his shop after the corporation revoked the construction sanction. He appealed the demolition order to the District Judge under Section 269(2) of the Punjab Municipal Corporation Act, 1976, and s…

The petitioners, transporters of goods across Uttar Pradesh, challenged Section 28-B of the Uttar Pradesh Sales Tax Act, 1948 and Rule 87 of the Uttar Pradesh Sales Tax Rules, 1948, arguing that the provisions were beyond the State's legislative competence, infringed Articles 301 and 19(1)(g) of the Constitution, and i…

The State seized about 600 metric tonnes of tin plates worth Rs.60 lakh from Calcutta Hardware Stores alleging violations of the Essential Commodities Act, 1955 and the West Bengal Declaration of Stocks and Prices of Essential Commodities Order, 1977, and also invoked sections 1208 and 420 of the IPC. The respondents a…

The petitioner, a laboratory attendant deputed to the City Improvement Trust, had his deputation extended until 31-10-66 with a clear notice that no further extension would be granted. He later sought to remain in the Trust, but no order was issued. After the Trust merged with the Kerala State Housing Board, the Direct…

The petitioners, five accused including Simranjit Singh Mann, were arrested near the Indo‑Nepal border and charged with offences under the Indian Penal Code, while being detained under the National Security Act. They were granted bail under the proviso to Section 167(2) of the Criminal Procedure Code, but could not be …

The Supreme Court examined the interpretation of Rule 2 in Appendix III of the Telegraph Engineering Service (Group ‘B’) Recruitment Rules, 1981, which prescribed a minimum pass mark of 50% for general candidates and 45% for SC/ST candidates. The Department argued that this minimum had to be achieved in each of the fou…

The appellants were convicted under Section 5 of the Bombay Prevention of Gambling Act, 1887 for being found in a "common gaming house" and appellant No.6 was also convicted under Section 4 for using a room as such. The Sessions Court, after evaluating the evidence, concluded that the room used for gaming was not a "co…

The appellant, a teacher in an upgraded intermediate college, lacked the prescribed Sanskrit degree required for a lecturer post and applied for exemption under Section 16E of the Uttar Pradesh Intermediate Education Act. The Board granted the exemption only on 23 July 1963, but the appellant contended that the exempti…

The Supreme Court examined whether an unregistered partnership firm that became a registered firm could carry forward unabsorbed depreciation from the year it was unregistered (1949-50) and set it off against the partners' income in the subsequent year (1950-51). The Tribunal had denied the set‑off, holding that regist…

Niranjan & Co. Ltd. filed its 1962 return showing a profit of Rs 2,092 but later discovered that profit from construction work of Rs 10,718.46 had been omitted. The Income‑Tax Officer (ITO) assessed the year‑end tax on 27 Nov 1963, having taken the construction profit into account from the balance‑sheet filed with the …

Indravadan, a Civil Judge (Senior Division) was eligible for promotion to Assistant Judge. His name appeared on the 1982‑83 select list but the list lapsed on 30 April 1983; having turned 48, he was struck off under Rule 6(4)(i) and 6(4)(iii)(a) of the Gujarat Judicial Service Recruitment (Amended) Rules 1979, which ba…

The assessee, Orissa Corporation, claimed a cash credit of Rs 1,50,000 as loans from three individuals, producing confirmation letters and hundis but could not serve notices under s.131 to the alleged lenders. The Income‑Tax Officer deemed the lenders “name‑lenders”, added the amount as unproved cash credit under s.68 …

The Supreme Court examined whether a 1958 government notification under section 88(1)(b) of the Bombay Tenancy and Agricultural Lands Act, 1948, which reserved lands within Baroda municipality for non‑agricultural/industrial use, rendered the Act's provisions inapplicable retrospectively, thereby extinguishing rights a…

Modi Rubber Ltd, a tyre manufacturer, claimed that two Government notifications (1974 and 1981) exempted it from all forms of excise duty, including special and additional duties levied under various Finance Acts. The Central Government and the Revenue argued that the phrase "duty of excise" in those notifications refe…

The petitioners challenged the Gujarat Secondary Education Act, 1972 on two grounds: that the President had given only a qualified assent, rendering the Act unenforceable, and that sections 33, 34, 35 and 36 infringed constitutional rights such as the freedom to practice any profession (Art. 19(1)(g)) and the reservati…

The case concerned the validity of a competitive examination held in 1981 for recruitment to Grade III ministerial staff of the Subordinate Civil Courts in Kanpur. The petitioner argued that the examination, conducted under the 1950 Rules, was unauthorised because the 1969 Amending Rules and the 1975 Rules had supersed…

Shivakami Co. Pvt. Ltd., a private company, sold unquoted shares of two other companies and claimed a loss. The Income‑Tax Officer, relying on the first proviso to section 12B(2) of the 1922 Income‑Tax Act (now section 52 of the 1961 Act), deemed the break‑up values of the shares and assessed capital gains. The Tribuna…

The appellant, a dealer in cotton yarn, sold the yarn to registered dealers and obtained Form III‑A certificates indicating the goods were for resale. The Sales Tax Officer later alleged that the purchasers had consumed the yarn, reopened the assessment under s.21 of the Uttar Pradesh Sales Tax Act and levied tax on Rs…

Associated Tanners, a tannery in Vizianagram, purchased raw hides, tanned them and sold the tanned hides in inter‑State trade. The Andhra Pradesh General Sales Tax Act, 1957 (item 9(b) of Schedule III) levied tax on the sale of tanned hides when purchased by a manufacturer, and the Central Sales Tax Act, 1956 also impo…

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…

Miss Neelima Shangla, ranked 24th in the 1983‑84 Haryana Civil Service (Judicial) examination, claimed that despite 54 qualified candidates, the Haryana Public Service Commission (PSC) recommended only 26 names and withheld the full list from the Government, thereby denying her appointment. The petition under Article 3…

Tarsem Kumar was intercepted by Customs in 1970, and Rs.93,500 in cash, gold sovereigns and his car were seized and placed under the custody of the Customs department. After the Customs seizure was quashed, the Income Tax Department issued a warrant under section 132 of the Income‑Tax Act to seize the cash from the Cus…

The firm Amar Singh Gowamal & Sons, originally registered under the Income Tax Act, 1922 up to assessment year 1961‑62, altered its partnership constitution on 8 November 1961. It applied for registration under the Income Tax Act, 1961 on 29 September 1962 (Form UA). The Income‑Tax Officer rejected the application invo…

The deceased, a karla of a Hindu undivided family, had taken a personal accident insurance policy with a nomination in favour of his first son, who had been adopted away. He died in an air crash and the insurer paid Rs.2 lakhs to the nominee. The question before the Supreme Court was whether the insurance proceeds were…

General Radio & Appliances Co. Ltd., the original tenant of a premises in Secunderabad, merged with National Ekco Radio and Engineering Co. Ltd. under a court‑sanctioned scheme of amalgamation under Sections 391 and 394 of the Companies Act, 1956. The landlord, M.A. Khader, sought eviction on the grounds that the amalg…

The Supreme Court examined a criminal appeal by R.S. Nayak against former Maharashtra Chief Minister A.R. Antulay concerning the framing of charges under sections 120B, 161, 165, 384, and 420 of the IPC and the Prevention of Corruption Act. The trial judge had framed 21 charges and discharged the respondent on 22 other…

The Municipal Corporation of Ahmedabad issued standing orders under Section 466(1)(D)(b) of the Bombay Provincial Municipal Corporation Act, 1949, closing the municipal slaughter house on seven specified days each year. Jan Mohammed Usmanbhai, a beef dealer, challenged the orders as an unreasonable restriction on his r…

The appellants, dealers in beef, challenged the Gujarat amendment to the Bombay Animal Preservation Act, 1954 that prohibited the issuance of slaughter certificates for bulls and bullocks below sixteen years of age. They argued that the ban unreasonably restricted their right to carry on trade under Art.19(1)(g) and wa…

The appellants, Pathumma and her minor daughter Sulekha, filed an application under section 125 of the CrPC seeking maintenance from Muhammad, alleging that they were his wife and illegitimate child. The trial magistrate held that no marriage existed but that Sulekha was Muhammad’s illegitimate child and ordered mainte…

The Supreme Court examined a public‑interest writ petition filed by environmental activist M.C. Mehta on behalf of Delhi residents challenging two orders that prohibited Shriram Foods & Fertiliser Industries from operating its caustic‑chlorine plant in a densely populated area of Delhi. After a series of oleum‑gas leak…

Jagdish Sugar Mills, a liquidated public company, was ordered to pay arrears of cane‑cess and its mills were attached and auctioned on 10 November 1955. The sale certificate under Rule 285‑M of the U.P. Zamindari Abolition and Land Reforms Rules was issued on 4 July 1956, after objections were resolved. The Income‑Tax …

Patnaik & Co., an automobile dealer, claimed a loss of Rs.53,650 on the sale of its subscription to the Orissa Government Loan 1972, arguing it was a revenue loss deductible against future profits. The Income Tax Officer treated it as a capital loss, but the Income Tax Appellate Tribunal held it was a business loss bec…

Laxmi Sugar & Oil Mills Ltd. had debited Rs 8,16,000 as a provision for additional cane price payable to cane‑growers under the Sugarcane Price Control Order, 1955, and shown it under "Current liabilities and provisions". The amount was later reversed and no actual payment was made. The Income‑Tax Officer excluded the …

Madnani Development Corp., a contractor, bought two parcels of land to obtain earth for a railway construction contract and later sold the land at a loss of Rs.45,241. The company treated the loss as a revenue expense (cost of earth) and claimed a deduction of Rs.30,045 for the assessment year 1966-67. The Income‑Tax O…

Anchor Pressings Ltd. was assessed to income‑tax for AY 1963‑64 without claiming the rebate under s.84 of the Income‑Tax Act. After the assessment, the company applied under s.154 for rectification of the order to obtain the s.84 relief, but the Income‑Tax Officer and the Commissioner rejected the application. The comp…

The appellant, a clerk in the Bihar Excise Department, faced disciplinary charges and was found guilty of six out of seventeen. While the disciplinary inquiry was pending, a civil surgeon certified him as an invalid, and the Excise Commissioner retired him on invalid pension under Rule 116 of the Bihar Pension Rules, e…

Madras Marine & Co., a ship‑chandler, imported goods, stored them in a customs‑bonded warehouse in Tamil Nadu and supplied them on board foreign‑going vessels. The State of Madras assessed sales tax under the Tamil Nadu General Sales Tax Act, 1959, contending the sales occurred within the state. The company argued the …

Rangi Lal and his son Chander Sen formed a Hindu undivided family (HUF) that later underwent a partial partition, after which Rangi Lal died leaving a credit balance in the firm’s books. Chander Sen, who had his own HUF with his sons, claimed that the balance and its interest were his individual inheritance and exclude…

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 rest as compensa…

The Kerala Forest Produce (Fixation of Selling Price) Act, 1978 fixed minimum prices for forest produce and prohibited sales below those prices. Section 6 of the Act allowed the State Government, in the public interest, to exempt sales to Central or Kerala Government companies and to co‑operative societies (up to 10 cu…

The petitioners challenged the constitutionality of Section 30(ii) of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960, which exempts residential buildings where the rent exceeds Rs 400 from the Act’s protections. They argued that the classification based on rent and residential status was arbitrary and viol…

Hari Chand (plaintiff) sued Daulat Ram (defendant) for recovery of possession of a disputed parcel of land, alleging ownership based on a registered sale deed and claiming the defendant had encroached by constructing a mud wall and khaprail in May 1961. The defendant counter‑claimed ownership by adverse possession unde…

Mahalaxmi Sugar Mills Ltd., a sugar manufacturer in India, held shares in a Pakistani sugar company and earned substantial dividend income in the assessment years 1956-57 and 1957-58 while incurring large business losses in India. The company claimed that the dividend, which was not taxable in India under the India‑Pak…

The assessees, Kerala Estate Mooriad Chalapuram, claimed a deduction of Rs.33,747.09 as interest on a loan under section 5 of the Kerala Agricultural Income Tax Act, 1950, which was allowed. In the subsequent year, the creditor waived the interest, and the amount was credited to the assessees' revenue accounts. The ass…

Canara Workshops Ltd., a company engaged in automobile ancillaries, also commenced an alloy‑steel manufacturing unit, both of which are listed as priority industries under the Fifth Schedule of the Income Tax Act, 1961. The company claimed an 8% deduction under section 80E (then s. SOE) on the profits from its automobi…

The Union of India sued Rajeswari & Co. for a declaration that the sale of movable and immovable assets of Krishna Oil Mills and Industries Ltd. to Rajeswari & Co. was void under section 53 of the Transfer of Property Act, alleging that the transfer was intended to defeat the Union's tax claim. The company, which was l…

The Supreme Court dismissed the appeal of Bajrang Gopilal Gajabi, who contested the assessment of central excise duty on cloth manufactured in private powerlooms. The lower authorities had found that yarn supplied by an agent on behalf of the appellant was used in powerlooms owned by others who received only labour cha…

Two power supply companies and their workmen disputed the bonus payable for the year 1971-72. The workmen claimed a customary bonus of three months' basic wages as on 31 March 1972, while the companies argued for only the statutory minimum bonus under the Payment of Bonus Act, 1965. The parties entered into a settlemen…

The appellants Bansi Lal and others were acquitted by an Additional Sessions Judge in a murder case. The victim's son filed a criminal revision under Sections 397 and 401 of the Criminal Procedure Code, and the Delhi High Court Single Judge set aside the acquittal and ordered a retrial. The appellants appealed to the S…

The Indo‑Afghan Chambers of Commerce, a dealers' association for dry fruits, challenged the grant of additional licences to two diamond exporters for importing dry fruits under Article 32 of the Constitution. The exporters argued that the licences, issued under the Import Policy 1978‑79, allowed them to import dry frui…

The former ruler of the erstwhile princely State of Chhota‑Udepur claimed a half‑share of compensation awarded for trees on a jagir that had been abolished under the Bombay Merged Territories and Areas (Jagirs Abolition) Act, 1953. The compensation was determined in a series of proceedings between the Jagirdar (Thakor)…

The appellant, selected as a conductor for the Karnataka State Road Transport Corporation, was appointed to a temporary vacancy and worked for more than 240 days. He was terminated under Regulation 10(5) of the Karnataka Road Transport Corporation (Cadre & Recruitment) Regulations 1982 on the ground of being unsuitable…

The State of West Bengal sought eviction of Saral Kumar Sen Gupta, who had been allotted a government flat under the West Bengal Government Premises (Tenancy Regulation) Act, 1976. Clause (7) of the tenancy agreement required the premises to be used exclusively for the residence of the tenant and his family. After marr…

The respondents purchased live goats and sheep, slaughtered them, and sold the resulting meat. The assessing officer levied purchase tax on the purchase of the animals under s.5‑A(1)(a) of the Kerala General Sales Tax Act, 1963, treating the conversion into meat as manufacture of "other goods". The Sales‑Tax Appellate …

The Agricultural Produce Market Committee of Bhind, Madhya Pradesh, passed a resolution under section 32(5) of the Madhya Pradesh Krishi Upaj Mandi Adhiniyam, 1973, to abolish the "Kachhi Adhat System"—a commission‑agent based marketing arrangement. Two petitioners, a commission agent and an agriculturist, challenged t…

The landlords filed three eviction suits against three tenants for non‑payment of rent under the Delhi and Ajmer Rent Control Act, 1952. While the suits were pending, the Delhi Rent Control Act, 1958 came into force and the tenants paid the arrears, obtaining protection from eviction under section 13(2) of the 1952 Act…

The petitioner, Mohan Meakin Breweries, challenged a fresh demand for the difference of excise duty on its stock of Indian‑made foreign liquor as on 1 Nov 1967. The demand was based on a proviso added by a 1971 ordinance to Section 28 of the Bihar & Orissa Excise Act, 1915, which allowed the State to realise the differ…

The petitioners challenged the selection of candidates for MBBS, BDS and engineering courses in Jammu & Kashmir, alleging that the State's addition of villages to the backward‑area list was arbitrary, that temporary urban residence disqualified reservation claims, that the 85‑point written test and 15‑point viva voce a…

The District Council of Jowai issued a notification fixing a royalty on timber harvested from private forests within its jurisdiction. Forest contractors challenged the levy, arguing it was a tax that the Council was not empowered to impose under the Constitution’s Sixth Schedule. The Supreme Court examined whether the…

The Supreme Court examined whether an intra‑court appeal under clause 15 of the Bombay High Court's Letters Patent is available against a judgment of a Single Judge hearing a petition under Article 227 (or Article 226) of the Constitution. The Division Bench had dismissed the appeal on the basis of a prior Full Bench d…

Doburg Lager Breweries Ltd., a private company operating in a backward area of Maharashtra, had borrowed Rs 52.30 lakhs from SICOM and later an additional Rs 15 lakhs from the State Government. Facing winding‑up proceedings, the Maharashtra Government declared the company a "relief undertaking" under section 3 of the B…

In 1973 a settlement was reached during conciliation between the management of Security Paper Mill and the SPM Employees Union covering incentive benefits for all workmen and non‑operative staff. The Government later reduced the incentive rates, a decision later held illegal, after which the management entered into a s…

The State Bank of India (SBI) extended a cash‑credit facility to Saksaria Sugar Mills Ltd., secured by an equitable mortgage of the mill’s goods and immovable property. When the mill defaulted, SBI sued the mill and its guarantors for Rs 54,89,822.99. During the suit, the Central Government took over the mill under the…

The Supreme Court examined the dismissal of two police officers, Shivaji Atmaji Sawant and Namdeo Jairam Velankar, who were terminated under sections 25(1) and 25(2) of the Bombay Police Act, 1951, invoking clause (b) of the second proviso to Article 311(2) of the Constitution. The appellants contended that the dismiss…

Monsanto Co. and its Indian subsidiary sued Coramandal Indag Products for alleged infringement of their patents covering herbicide formulations containing the active ingredient butachlor. The defendant argued that the patents should be revoked under Sections 64(e) and (f) of the Patents Act, 1970, claiming the inventio…

The University of Delhi, a public educational institution, was bequeathed a building and sought to evict its tenants under Section 22(d) of the Delhi Rent Control Act, 1958, claiming the premises were needed to provide residential accommodation for its employees. The tenants contested the eviction, arguing that the gro…

The Supreme Court examined two identical trust deeds executed by Sir Hukumchand Seth and his wife, which vested partitioned family properties in their son and grandsons. The beneficiaries initially paid tax on the income in their individual capacity but later claimed the properties were held as Karta of their respectiv…

The Supreme Court, hearing a writ petition filed by Sheela Barse and others under Article 32, examined the right to a speedy trial for child accused of offences punishable with imprisonment of up to seven years. Relying on the earlier Hussainara Khatoon decision, the Court affirmed that the right to speedy trial is imp…

Kumari Suneeta, daughter of a Central Government servant transferred to Maharashtra, applied for admission to Nagpur Medical College under Rule C6(ii) which provides a concession for such children. She was denied admission on the ground that the rule limited the concession to two seats in all Government Medical College…

The Supreme Court examined the constitutionality of sub‑sections (3) and (4) of section 44 of the Maharashtra Housing and Development Act, 1976, which prescribe a specific method of calculating compensation for land acquired in municipal areas. The petitioners (the State of Maharashtra and the Housing Authority) appeal…

The State issued a notification under the West Bengal Land Development and Planning Act, 1948 to acquire land for the "resettlement of immigrants" and later declared the acquisition. The landowners discovered, through internal letters, that the land was actually intended for a hospital for crippled children run by the …

The State of Uttar Pradesh and the Meerut Development Authority sought to acquire about 412 acres of arable land on the outskirts of Meerut for a housing scheme, invoking section 17(1) and (4) of the Land Acquisition Act, 1894 to dispense with the inquiry under section 5‑A. A notification was issued on 29 April 1980, b…

The appellants owned property that had been requisitioned by the Government under the Requisitioning and Acquisition of Immovable Property Act, 1952, and a compensation award of Rs.21,000 per month was fixed by an arbitrator, which the appellants contested. They appealed to the Madras High Court under section 11 of the…

The Union of India appealed against the Bombay High Court's order permitting the clearance of 544.86 metric tonnes of palm kernel fatty acid imported by M/s Godrej Soaps Ltd. under an additional licence. The respondents argued that, as export houses holding additional licences, they could import the commodity despite i…

Star Diamond Co. India, holding additional licences for 1978‑79, sought clearance to import goods under the Import Policy 1985‑88. It argued that the Supreme Court’s earlier order of 18 April 1985, which allowed import of both canalised and non‑canalised items except those specifically banned, did not bind it because i…

Indu Bhusan De and others challenged the Calcutta City Civil Court Act, 1953, which empowered the West Bengal State Government to create a City Civil Court with a pecuniary jurisdiction up to Rs. 1 lakh, arguing that only Parliament could legislate on the jurisdiction of the High Court. The Calcutta High Court dismisse…

The appellants, cashew processors in Kerala, claimed that a 12 Oct 1973 government notification granting a retrospective sales‑tax exemption for purchases of imported raw cashew nuts (Sept 1970‑Sept 1973) could not be withdrawn and that the State was estopped from levying tax because ministers had assured them in 1971 …

The tenant advanced Rs 2,000 to the landlord under an agreement that the amount would be adjusted against future rent, to secure a lease. The landlord sued for eviction on the ground of rent arrears. The lower appellate court held the tenant was not in arrears because the loan covered the rent, but the High Court rever…

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 Officer reopened the asses…

The Rajasthan State Electricity Board entered into a 1961 agreement with Delhi Cloth Mills to supply bulk electricity at a concessional rate, subject to a review clause (cl.18) and a provision that the agreement was subject to future legislation (cl.34(b)). The Board later imposed a 15% general surcharge and, invoking …

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 participated in the 1942 movem…

The petitioners, officers of the management staff of Bharat Petroleum Corporation Ltd., challenged the company's policy of setting the retirement age at 58 years for management staff while the clerical staff retire at 60 years, alleging discrimination under Articles 12, 14 and 32 of the Constitution. The Court held tha…

Three children belonging to the Jehovah's Witnesses sect were expelled from a Kerala school for refusing to sing the National Anthem, though they stood respectfully during its rendition. The petitioners claimed that compulsory singing violated their fundamental rights under Articles 19(1)(a) (freedom of speech) and 25(…

The petitioner, a stage‑carriage permit holder, objected to a scheme published under section 68‑C of the Motor Vehicles Act, 1939 that would grant the State Transport Undertaking exclusive rights on certain routes. Before the hearing authority under section 68‑D could approve the scheme, he filed a civil suit seeking a…

N. Patnaik, a mine licensee, was a prosecution witness in a case where the senior mining officer was convicted for accepting a bribe under the Prevention of Corruption Act, 1947. The Orissa High Court set aside the conviction but harshly described Patnaik and the manager as bribe‑givers and accomplices, even suggesting…

The monthly‑rated workmen of Indian Hume Pipe Co. challenged an Industrial Tribunal award that replaced their long‑standing slab system of dearness allowance (D.A.) with a revised textile scale, citing a notice of change under Section 9A of the Industrial Disputes Act, 1947. The Tribunal held the employer justified in …

The Collector, acting under Section 11 of the Land Acquisition Act, 1894, awarded compensation for land acquired for the Central Warehousing Corporation. The landowners sought a reference under Section 18 to increase the award, while the Corporation sought a reference to reduce it. The Collector refused the Corporation…

The case concerned the Indian Economic Service and Indian Statistical Service, where a large number of officers had been promoted to Grade IV posts on an ad‑hoc basis for 15‑20 years, contrary to the quota provisions of Rule 8 that required 75 % of vacancies to be filled by direct recruitment and at most 25 % by depart…

Filterco manufactures compressed woollen felt and, based on a 1971 letter from the Commissioner of Sales Tax, claimed exemption from tax under Entry 6 of Schedule I of the Madhya Pradesh General Sales Tax Act, 1958. In 1982 the Commissioner reversed this view, citing the Supreme Court’s Gujarat Woollen Mills decision, …

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 auction of a judgment-debtor's property was held on 26 July 1985 and the highest bid was accepted. The judgment-debtor deposited the bid amount on 29 August 1985 and filed an application under Order XXI Rule 90 to set aside the sale, followed by another application under Rule 89 on 6 September 1985 with the balance…

Atul Glass Industries, a manufacturer of glass mirrors, challenged the classification of its products for excise duty after the 1979 amendment of the Central Excises and Salt Act. The Revenue argued that glass mirrors fell under Tariff Item 23A(4) ('other glass and glass ware') and that glass screens for motor vehicles…

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 limitation under Artic…

The appellant, an occupant of two plots of land, had earlier contracted to purchase the land from the former Girasdar, whose agreement required the Girasdar to obtain permission to convert the agricultural land into a village site before a sale deed could be executed. The appellant later entered into a second agreement…

The tenant, Maiku, fell into arrears of rent and, after repeated demands, the landlord filed an eviction suit. The tenant claimed he was not a defaulter because the landlord refused to accept his rent tender, prompting him to deposit the arrears in Court under Section 7C of the United Provinces (Temporary) Control of R…

Suk Das and others were charged under IPC sections 506 and 34 for threatening a public servant. The appellant, being impoverished, could not afford a lawyer and was not informed by the Additional Deputy Commissioner that he was entitled to free legal aid at State expense. He was convicted and sentenced to two years' im…

In Om Prakash v. Bhagwan Das, the landlord (appellant) sought eviction of the tenant under Section 21(1)(a) of the U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972, claiming a bona‑fide need for the premises and offering the tenant a reasonably suitable alternative accommodation. The Prescribed…

The widow of Maharaj Purshottamlal, a lineal descendant of the founder of the Pushti Margi Sampradaya, managed a Haveli in Junagadh that housed the deity and served as the residence of successive Goswamis. She filed an application under section 18 of the Bombay Public Trusts Act, 1950, claiming that the Haveli and its …

Minerva Mills Ltd., a loss‑making textile undertaking, was investigated under s.15 of the Industries (Development and Regulation) Act, 1951. The Central Government, finding the mill’s management detrimental to public interest, ordered a takeover under s.18A of the same Act on 19 October 1971. Subsequently, the Sick Tex…

The case concerned a vacancy for the post of Principal of Veer Smarak Intermediate College. Om Prakash Rana, a principal of another college, sought to fill the vacancy by transfer under section 16‑G(2)(c) of the U.P. Intermediate Education Act, 1921, which allowed transfer of service. After the U.P. Secondary Education…

The appellant, a land‑lady, owned a house in Vasant Vihar and repeatedly let it out to the respondent, a judicial officer, for limited periods after obtaining permission under Section 21 of the Delhi Rent Control Act. After the last two‑year tenancy expired in April 1982, the respondent refused to vacate, and the appel…

The assessee, Biju Patnaik, claimed deductions for interest on loans from the Kalinga Foundation Trust and dividends from shares of Kalinga Tubes Ltd. The Income‑Tax Officer treated the cash credits and dividends as income from undisclosed sources, concluding that the trust was a camouflage for the assessee’s unaccount…

Nareshchandra Kantilal, a 28% partner in a firm, died and the accountable person filed an estate duty return that omitted the value of his share in the firm's goodwill, citing a partnership deed clause that the deceased had no right in goodwill. The Assistant Controller and Appellate Controller held that the goodwill s…

The appellant, a long‑time supplier of fresh milk, submitted the lowest bid in a tender issued by the Military Farms for fresh buffalo or cow milk. The authority instead awarded the contract to a government agency that had submitted a higher bid for pasteurised milk and also gave it a 10% price preference, contrary to …

The appellant, an employee of Kisan Sahkari Chini Mills Ltd., was promoted to Commercial Officer on a one‑year probation which was later extended for another year, totalling the maximum two‑year probation allowed under the U.P. Cooperative Societies Employees Service Regulations, 1975. No confirmation order was issued,…

The Karnataka government invited applications for bottling arrack and, after receiving 131 applications, the Excise Commissioner recommended eight contractors, many of whom were not eligible under the Karnataka Excise (Bottling of Liquor) Rules. The State awarded the contracts despite the rules restricting licences to …

Rajinder Kaur, a temporary lady constable, was discharged under Rule 12.21 of the Punjab Police Rules, 1934 on the ground that she was "unlikely to prove an efficient police officer." She contended that the order was a disguise for dismissal on misconduct, based on a secret enquiry conducted without a charge‑sheet, hea…

The petitioners were temporary Group IV employees appointed after April 1974 under a ban on direct recruitment. Special qualifying tests in 1973 and 1976 were held for regularisation, but the petitioners could not appear because they lacked the required two‑years service. The Government later exempted them from any exa…

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 Control Act, 1961, accepti…

Fakirbhai Fulabhai Solanki, a protected workman, was found guilty of misconduct and suspended without pay pending the employer's application under Section 33(3) of the Industrial Disputes Act, 1947 for permission to dismiss him. No subsistence allowance was paid during the six‑year pendency of the application, and the …

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 and the Appellate Ass…

The petitioner, a police inspector with an exemplary service record, was reverted to the rank of sub‑inspector on 4 January 1985, with a note that the reversion would not affect future promotion. He claimed the reversion was punitive and violative of Article 311(2) of the Constitution and filed a writ petition under Ar…

The Indian Oil Corporation, a UK‑incorporated company with its principal place of business in India, claimed large deductions for London management expenses incurred by its parent company, Burmah Oil Co. Ltd., in its income‑tax returns for the years 1957‑58 to 1959‑60. The Assessing Officer, relying on a 1963‑64 audito…

The appellants were arrested following a deadly riot and were remanded to judicial custody on July 20, 1985, with successive extensions until October 18, 1985. A charge‑sheet was filed on October 17, the 90th day of remand, and the magistrate granted bail, holding that the 90‑day limit in proviso (a) to Section 167(2) …

The case arose from a complaint filed by the Deputy Chief Controller of Imports and Exports alleging that several directors of Jain Sudh Vanaspati Ltd. conspired to illegally import beef tallow in violation of the Imports and Exports (Control) Act, 1947 and Section 120B of the IPC. The Delhi High Court, invoking Sectio…

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…

Hindustan Wires Products Ltd., a manufacturer of insulated copper wires, claimed that its winding wires qualified as "cables" under item 7 of the Fifth/Sixth Schedule of the Income Tax Act, 1961, and therefore entitled it to development rebate and priority‑industry deductions under sections 33 and 80‑I for assessment y…

Suraj Mal and another (appellants) claimed title to a Zamindari parcel sold by Sona Devi, arguing that the sale deed gave them a valid interest. The respondents, Sona Devi's minor sons, sued for declaration that their mother only had a life interest and that the sale was void, seeking possession. The Munsif decreed in …

The appellants were appointed as ad‑hoc Surveyors in Punjab with a clause allowing termination at any time without notice. After a 1980 circular promised regularisation, their services were terminated on 31‑Jan‑1981 on the ground that the posts were no longer required. They challenged the termination, alleging that the…

The petition filed by B.K. Naik and 700 workmen sought a writ of mandamus directing the Central Government to declare that Natundihi Pahariabera Colliery had vested in it and to treat the petitioners as its employees with back wages under Section 14 of the Coal Mines (Nationalisation) Act, 1973. The Court examined whet…

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…

The landlord (respondent) leased a shop in Baroda to Bai Maniben Dhirajlal Shah for a monthly rent of Rs. 22. After her death, Maniben bequeathed her tenancy right under the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 to Bhavarlal Labhchand Shah (petitioner) by a will, which was probated. The landlord…

Ganpat Giri appealed against a decree-holder who, after a court‑ordered sale of Giri's property, purchased the property without the express permission of the executing court required under Order 21 Rule 72 of the Code of Civil Procedure. The executing court set aside the sale under Rule 72(3) and the District Judge aff…

The Mumbai Mazdoor Sabha applied to the Industrial Court for recognition under Section 11 of the Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Practices Act, 1971, claiming 67% membership. The rival union (Times of India and Allied Publications Employees Union) raised objections, but after an …

The appellant challenged the Maharashtra Government's Rule B(2), which restricted MBBS admissions to students who had studied within the jurisdiction of a particular university, arguing it violated Article 14 of the Constitution. The High Court had upheld the rule, relying on a deferred Supreme Court order concerning t…

The case concerned the inter‑se seniority between direct‑recruits and promotees in the Gujarat Civil Service (Deputy Collectors) after the Bombay Reorganisation Act, 1960. Direct recruits argued that promotees appointed to ex‑cadre and temporary posts between 1960‑62 were not "regularly appointed" and therefore should …

The Supreme Court examined whether the Central Inland Water Transport Corporation Ltd., a government‑owned company under section 617 of the Companies Act, qualifies as "the State" under Article 12 of the Constitution and whether clause (i) of Rule 9 in its service rules – which allows termination of a permanent employe…

The appellant, an Additional District and Sessions Judge, was ordered to retire prematurely by the Governor of Uttar Pradesh based on the opinion of an Administrative Judge, without a prior recommendation from the High Court or its Administrative Committee as required by Article 235 of the Constitution. The appellant c…

The petitioner filed a writ under Article 32 seeking release of children under 16 detained in jails, full information on child inmates, and directions for legal aid and inspection of juvenile facilities. The Supreme Court ordered each District Judge, through the High Court, to inspect jails, report on child prisoners, …

The Government Medical Store Depot, Kamal, a central government department that supplies medical stores to government hospitals on a "no profit, no loss" basis, was assessed sales tax for the years 1964-65 to 1968-69 under the Punjab General Sales Tax Act, 1948. The tax authorities treated the depot as a "dealer" and o…

Vasudeo Vishwanath Saraf, a former principal of a school run by New Education Institute, challenged multiple departmental enquiries and termination orders that were passed without hearing or reasons. The High Court repeatedly dismissed his writ petitions with laconic orders such as "rejected" and "dismissed" without re…

Brij Behari Sahai, a leaseholder of about 42 acres of agricultural land in Allahabad, had his land temporarily occupied by the State for the Kumbh Mela in 1954. The Land Acquisition Officer awarded compensation under Section 35 of the Land Acquisition Act, 1894, and the High Court enhanced the award but refused to gran…

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 Blue Star. The suit…

Andhra Re‑rolling Works converted 3,000 metric tonnes of untested rails into M.S. rounds under a contract. The Central Excise authorities issued notices demanding excise duty on the rounds under Item 26AA(i) of the First Schedule of the Central Excise and Salt Act, 1944, invoking Rule 10‑A of the Central Excise Rules, …

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…

Union Carbide India Ltd, a manufacturer of flashlights, extruded aluminium cans (torch bodies) from aluminium slugs. The Central Excise authorities demanded a price list for levying excise duty under the Central Excise and Salt Act, 1944. The company contended that the cans were intermediate, not marketable articles an…

Bharat Singh, a workman dismissed in 1975, obtained a Labour Court award on 28 September 1983 directing his reinstatement and back wages. The management challenged the award by filing a writ petition in the Delhi High Court on 31 January 1984. While the writ was pending, Singh invoked Section 17‑B of the Industrial Dis…

Konkan Trading Co. filed a suit which was withdrawn by the trial court on the condition that it pay Rs.100 costs and was given liberty to file a fresh suit under Order XXIII Rule 1(3) of the CPC. The fresh suit was filed before the costs were paid; the plaintiff later deposited the costs after obtaining the trial court…

The Supreme Court examined whether the surplus lands owned by Shree Sitaram Mills formed part of the "assets in relation to the textile undertaking" under sub‑section (2) of section 3 of the Textile Undertakings (Taking Over of Management) Act, 1983. The mill, a sick textile undertaking, had been disposing of surplus l…

The appellants challenged the Tamil Nadu Inam Estates (Abolition and Conversion into Ryotwari) Amendment Act, 1969, which retrospectively brought certain part‑inam villages in the former Pudukkottai territory within the scope of the 1963 Inam Estates Act, thereby nullifying rights accrued under the Minor Inams Act and …

Delhi Cloth Mills, a manufacturer of vegetable oil products, sold its "Panghat" and "Roshni" brands at wholesale prices lower than the maximum prices fixed by a government notification under the Essential Commodities Act due to market depression. The company submitted these actual prices to the Superintendent of Centra…

The S.G. Chemicals and Dyes Trading Employees' Union challenged the closure of the company’s Churchgate marketing and sales division, arguing that the closure violated section 25‑0 of the Industrial Disputes Act and amounted to an unfair labour practice under Item 9 of Schedule IV of the Maharashtra Recognition of Trad…

The Allahabad University, through its Admissions Committee, resolved on 6 May 1986 to introduce an entrance test for admission to its degree courses in Arts, Science and Commerce. The resolution was challenged in the Allahabad High Court on the ground that the Committee lacked authority and that the Vice‑Chancellor had…