Judgments of 1997

The respondents, all junior copyists appointed on the same day, sought parity of pay with a colleague, Shankar Bose, who had been transferred to the Secretariat Department and received a special overtime allowance of Rs. 50, which later merged into his revised pay scale, giving him a higher salary than his seniors. The…

The case concerned the promotion of Assistant Engineers in the Central Public Works Department to the post of Executive Engineer. Under the 1954 Recruitment Rules, only graduate Assistant Engineers were eligible, but a 1972 proviso allowed diploma‑holder engineers with "outstanding ability and record" to be promoted. T…

The petitioners were Class III and IV employees appointed by the Central Government for the 1991 Census in Bihar, whose services were terminated after the census. They filed writ petitions seeking compulsory absorption in the Bihar State Government, relying on earlier letters and policy decisions of the State dated 197…

The Supreme Court examined appeals by the State of Bihar against a Patna High Court order directing the absorption of Class III and IV employees who were temporarily appointed by the Central Government for the 1991 Census and whose services were terminated. The petitioners claimed they were state employees and that the…

Selvaraj, one of four brothers, stabbed his brother Dasan and another relative during a family property dispute. Three eye‑witnesses (PW1, PW5, PW6) testified to the incident, and a post‑mortem report showed a fatal chest wound and evisceration. The trial court acquitted Selvaraj, but the Madras High Court convicted hi…

The State of Bihar and others appealed a Patna High Court decision that held the Commissioner could not reduce the compensation awarded by the Land Acquisition Collector under the proviso to Section 11(1) of the Land Acquisition Act, 1894. The Supreme Court examined whether the Commissioner, as the approving authority,…

The Supreme Court entertained a class-action writ petition filed by Vishaka and NGOs seeking enforcement of the fundamental rights of working women under Articles 14, 19(1)(g) and 21 of the Constitution, prompted by a gang‑rape incident in Rajasthan. The Court held that sexual harassment of women in the workplace viola…

Syed Yousuddin Ahmed, a Deputy Executive Engineer of the Andhra Pradesh Government, claimed that four incentive increments (personal pay) he received should be counted as part of his emoluments for pension calculation. The Andhra Pradesh Administrative Tribunal held that the incentive increments were part of his emolum…

The appellant, an army jawan, was charged under Section 376 IPC for raping a minor girl. The Sessions Court, after hearing the doctor, the victim and her parents, concluded that rape had occurred but found no reliable evidence linking the appellant to the crime and acquitted him. The State appealed, and the High Court …

Nine persons, including Atmaram Zingaraji, were charged with rioting, unlawful assembly, murder and wrongful restraint for an incident on 5 June 1987. The trial court acquitted all, but the High Court set aside the acquittal of the appellant, convicting him under Section 302 IPC (simpliciter) and acquitting the others.…

Allahabad Bank suspended clerk Deepak Kumar Bhola under clause 19.3(a) of the First Bipartite Settlement after a CBI investigation and charge‑sheet alleging forgery, cheating and other offences involving moral turpitude. Bhola challenged the suspension before the Allahabad High Court, which quashed it on the ground tha…

The Supreme Court examined an incident where the Coast Guard vessel CGS Vivek and the Indian Navy ship INS Kirpan intercepted the merchant vessel MV Yahata on the high seas because it was not flying any national flag and was emitting "Not under Command" lights. The master, V. Jayachandra, gave a false name, threatened …

The State of Tripura appealed against a Gauhati High Court decision that declared Rule 3 of its Transit Rules illegal. Rule 3 imposed licence and application fees, required licences for removal of timber and firewood, allowed the State to prohibit export of forest produce, and levied an export duty of up to 100% of mar…

The petitioners obtained two loans from Syndicate Bank, but the bank disbursed only part of the amount. They claimed that this deficiency in service prevented them from conducting their business, leading to losses, and filed a consumer complaint for damages. The lower tribunals dismissed the complaint, holding that the…

The State of Rajasthan appealed the acquittal of Bhup Singh, who was convicted of murdering his wife, Chawli, based on her dying declaration and ballistic evidence. The High Court had set aside the conviction, holding that the dying declaration was invalid because it was recorded in Hindi rather than the Bagri language…

The Supreme Court examined an appeal by the State of Rajasthan against the acquittal of six accused in a double murder case. The trial judge had interjected during the cross‑examination of an injured eyewitness (PW‑3) to clarify a confusion, which the High Court held improper. The Supreme Court held that under Section …

The appellants challenged the validity of a land acquisition proceeding where the government, invoking urgency, issued a notification under Section 4(1) of the Land Acquisition Act, 1894 on 27 July 1995 and later dispensed with the inquiry required under Section 5‑A by exercising power under Section 17(1). The declarat…

The petitioner, a lady, filed a transfer petition seeking to move a succession application pending before the Civil Judge, Senior Division, Valsad, Gujarat, to the Civil Judge, Sadar, Pratapgarh, Uttar Pradesh, alleging difficulty in traveling and meeting expenses. The respondents offered to bear her travel and stay co…

Indian Maize and Chemicals Ltd obtained electricity supply from the Uttar Pradesh State Electricity Board under an agreement governed by the Indian Electricity Act, 1910. The company accrued arrears of Rs 49.95 lakh and, to avoid disconnection, agreed to pay the amount in twelve monthly instalments, a plan accepted by …

The appellant claimed Scheduled Tribe (Konda Reddy) status to obtain reservation benefits in the Central Civil Services Examination, but the Union Public Service Commission doubted his claim and ordered an enquiry. Multiple authorities—including the Deputy Tehsildar, Tehsildar, R.D.O., and the District Collector—examin…

The petitioners, who were members of the Srikalahasthi Toddy Tappers Co-operative Society, were challenged on the ground that they were not genuine toddy tappers and were consequently removed from membership by the Superintendent of Excise, who also acted as Registrar under the Andhra Pradesh Co-operative Societies Act…

The Supreme Court dismissed a Special Leave Petition filed by the Indian Triathlon Federation against an order of the Assistant Judge, City Civil Court, Madras, as the petition was withdrawn. The Court also dismissed a transfer petition seeking to move the appeal from the City Civil Court to the Arbitration Board under…

Dharam Pal Goel purchased about one bigha of land in Gurgaon and built a school on it in 1985. The State of Haryana issued a notification under Section 4(1) of the Land Acquisition Act, 1894 to acquire the land for the public purpose of developing sectors, followed by a declaration under Section 6. Goel challenged the …

The State of Orissa appealed against an Orissa High Court order that directed the issuance of timber transit permits to displaced persons who had been assigned land in a reserved forest for cultivation between 1982 and 1985. The assignment was conditioned that the standing trees on the land remained the property of the…

The appellants were liable to penalty under Section 18(1) of the Wealth Tax Act, 1957 for failing to file wealth‑tax returns for assessment years 1970‑71 to 1975‑76. After the amendment inserting Section 18‑B, they filed the returns and sought a full waiver of the penalty. The Commissioner, satisfied that the condition…

The State appealed the acquittal of Revenue Inspector Zakaullah, who was convicted by a trial court for taking a Rs 400 bribe under IPC Sec 161 and the Prevention of Corruption Act Sec 5(2). The bribe was given by Satpal Singh (PW‑5) after a trap was arranged by the Anti‑Corruption Bureau, and the seized notes tested p…

The appellant, Mahendra Singh, received Rs.3,000 from a guest house manager after two police officers, Uttamrao Baburao Raut and Abdul Kadar, demanded the money as gratification to drop a criminal case. The prosecution alleged that the appellant was part of a corrupt arrangement and convicted him under Section 163 of t…

The case involved Col. AnilteJ Singh Dhaliwal, an army officer convicted by a General Court Martial on four charges relating to alleged false statements, fraud, and omission in reporting losses. He appealed to the High Court, which quashed the Court Martial’s findings on the basis that key evidence – a letter (Ex Q‑10)…

Moulin Rouge Pvt Ltd, a restaurant that provides food, drinks and various services without separately charging for the food, was assessed sales tax and penalty for the years 1974-77 by the Commercial Tax Officer. The company relied on two Supreme Court judgments—Associated Hotels (1972) and Northern India Caterers (197…

The Communist Party of India (Marxist) organized a bandh in Kerala, prompting a petition that the bandh violated citizens' fundamental rights under Articles 19 and 21 of the Constitution. The respondents contended that the bandh interfered with the freedom of speech, assembly and personal liberty of the public at large…

The Marine Products Export Development Authority (MPEDA) issued Standing Instructions governing promotion channels for its employees. Four Quality Supervisors appointed directly to Group B posts sought to change their promotion channel, but the Executive Committee rejected their request, holding that the option to choo…

The respondents, employees of the Department of Posts and Telegraph, claimed that on promotion they received lower pay than juniors who were later promoted, alleging an anomaly that should be remedied by stepping up their pay under Government Order No. F2(78) E.III(A)/66. The Central Administrative Tribunal allowed the…

The State of Haryana appealed the Punjab & Haryana High Court's acquittal of five accused who had been convicted of rioting, murder and attempted murder. The High Court had set aside the trial court's convictions on the basis that the accused acted in private defence of person and property. The Supreme Court examined w…

Corromandal Pharmaceuticals Ltd., declared a sick industrial company, had a rehabilitation scheme sanctioned by BIFR in 1990. The Andhra Pradesh Commercial Tax Department issued sales‑tax assessments for 1992‑93 and 1993‑94 and began recovery proceedings in 1994‑95, after the scheme was in force. The company obtained a…

The Supreme Court examined the operation of M/s. Al‑Kabeer slaughter house in Andhra Pradesh, which was established under the Agricultural Processing Export Development Authority Act, 1986 to promote beef exports. The appellants argued that the inter‑ministerial committee’s reliance on livestock census data up to 1993 …

The respondents, Tool Room Assistants in the Integrated Fisheries Project, were placed in the pay scale Rs 800‑1150 (maximum Rs 1150) and argued that their post, classified as "skilled" under the Central Government's notification, fell in Group C and thus entitled them to the higher Group C pay scale of Rs 1150‑2900. T…

The appellants were convicted for kidnapping, murder and illegal possession of a firearm under the Arms Act and TADA. The prosecution’s case relied on the victim’s father’s testimony about a witness’s statement, statements recorded by police before investigation, the accused’s own statements about the location of the b…

Satbir filed a criminal appeal after the Punjab & Haryana High Court acquitted twelve accused of rioting and murder under Sections 148, 149 and 302 IPC, relying on alleged identification failures, the status of witnesses as "chance" witnesses, the relationship of a witness to the deceased, contradictions about weapons …

The plaintiff allowed the defendant to use a plot of land in Assam for two years (June 1963‑June 1965) to raise a temporary structure, with the understanding that the structure would be removed and possession returned after the period. The defendant failed to vacate and also claimed he was a prospective purchaser under…

Martin and Harris Ltd., a long‑standing tenant, was served a notice by a retired Major General who purchased the premises and claimed a bona‑fide residential requirement. The landlord filed an eviction suit under Section 21(1)(a) of the U.P. Urban Buildings Act within six months of the notice and before three years had…

The case involved a riotous mob that surrounded the house of PW‑7 and chased the deceased RSS leader Vishwanathan to another house where he was killed. The five appellants, sympathisers of the CPM, were part of the mob but the prosecution could not prove that they pursued the deceased to the house where the murder occu…

The case concerned C.B. Dhall, a former Imperial Bank of India employee who, after being promoted to Head Cashier in the State Bank of India (SBI), was extended in service beyond his normal retirement date and later faced disciplinary charges. While the enquiry was pending, the SBI’s Central Board withheld sanction for…

Sirpur Paper Mills Ltd. assembled a paper‑making machine in its factory using duty‑paid components and some parts fabricated on site, and anchored it to a concrete base. The Central Excise authority levied excise duty on the machine under Section 3 of the Central Excises and Salt Act, 1944, treating it as an immovable …

The respondent applied for the post of Manager (Personnel & IR) in U.P. State Cement Corporation Ltd. but was initially offered the lower post of Deputy Manager, which he declined. After a revision of pay scales, the corporation issued an amended appointment letter designating him as Manager with a pay scale of Rs.1,50…

The landlord (respondent) filed a petition under Section 11(3) of the Kerala Buildings (Lease and Rent Control) Act, 1965 seeking eviction of the tenant (appellant) on the ground that the premises were required bona fide for his own use, alleging that another property he occupied was under imminent threat of acquisitio…

B.S. Bajwa and B.D. Gupta, former short‑service commissioned officers who joined the Punjab Water Works Department in 1971‑72, were placed junior to several colleagues in the department’s gradation list. After more than a decade they filed a writ petition in 1984 seeking to have their date of appointment back‑dated to …

The respondents, Audit Officers on deputation, retired after 1 January 1986 but before the Office Memorandum of 14 April 1987 came into force. The Memorandum, issued to implement the Fourth Pay Commission recommendations, retrospectively redefined "emoluments" for pension calculation as basic pay excluding special pay …

The case involved the termination of an employee by Vishweshwaraiah Iron and Steel Ltd. without conducting a domestic enquiry. The employee challenged the termination before the labour court, which upheld the termination based on evidence later led before the Court of Reference under Section 10 of the Industrial Disput…

The Union Public Service Commission (UPSC) complained that a candidate had used unfair means in the Indian Forest Service examination and asked the CBI to investigate. The CBI filed a closure report under Section 173 of the CrPC, but failed to give the UPSC proper notice of its right to object. The Metropolitan Magistr…

The accused Rajendra Jawanmal Gandhi was charged with raping an eight‑year‑old girl. The trial court convicted him under Section 376 IPC and sentenced him to seven years' rigorous imprisonment. The Bombay High Court set aside the rape conviction, finding only an attempt and convicting him under Section 354 IPC, also re…

The Commissioner of Survey Settlements and Land Records (Government) challenged the authenticity of a Ryotwari patta covering 28 acres 82 cents, alleging it was obtained fraudulently. The High Court, after considering several writ petitions, directed the Government to file a suit under Section 14 of the Andhra Pradesh …

The appellant I.K. Mishra, a senior auditor, was compulsorily retired under Rule 48(b) of the C.C.S. Pension Rules, 1972. He challenged the order alleging arbitrariness, that his passing of the S.A.S. Part II examination erased the effect of adverse entries in his confidential report, and that the order was mala fide d…

The Institute of Chartered Accountants of India (the Council) issued a notice to Price Waterhouse for alleged professional misconduct in preparing a booklet for EXIM Bank. After a written statement, the Council referred the matter to its Disciplinary Committee, which reported a finding of "not guilty". The Council then…

The appellants filed an appeal before the Additional District Judge, Ferozepur, seeking to admit additional evidence under Order XLI Rule 27(b) of the CPC, specifically the examination of a handwriting expert. The Additional District Judge ordered that such evidence be produced. The respondents obtained a revision orde…

The U.P. State Industrial Development Corporation, a state undertaking, underwrites shares of companies and, when the public does not subscribe, purchases the shares itself, receiving underwriting commission and brokerage. It adjusts the commission against the cost of those shares, treating it as a reduction in share c…

The appellants were appointed as voluntary teachers under the Himachal Pradesh Voluntary Teachers Primary Scheme, 1991. Respondent No. 4 contested the appointment, alleging he was more meritorious and that the Selection Committee should not have preferred the appellants. The Himachal Pradesh Administrative Tribunal qua…

Kuldip Chand was appointed as a voluntary teacher on a tenure basis under the Himachal Pradesh Voluntary Teachers Primary Scheme, 1991. Respondent No. 4 challenged the appointment, alleging that he was academically superior and that the Selection Committee unjustifiably awarded higher viva‑voce marks to the appellant (…

The appellant, a manufacturer of Ayurvedic toothpaste containing 4% tobacco, challenged a 1992 government notification that prohibited the manufacture and sale of any Ayurvedic drugs licensed as tooth‑pastes or tooth‑powders containing tobacco. The notification was issued under Section 33(E) of the Drugs and Cosmetics …

On 6 March 1977, the deceased Sukhuwa and his relatives were returning from a festival when the accused, armed with lathis, suddenly attacked him on the head and other vital parts, causing injuries that led to his death. The trial court convicted the accused under Section 302 read with Section 34 of the Indian Penal Co…

The petitioners, workmen employed as sweepers, canteen workers and other staff at international airports, challenged their continued status as contract labour after the Supreme Court’s decision in Air India Statutory Corporation v. United Labour Union which abolished contract labour. They sought regularisation and enti…

The dispute concerned a perpetual lease obtained in 1937 for premises used by the respondent to run a hotel. In 1991 the respondent sued the appellant alleging breach of a lease condition (clause 7(2)) and obtained an ad‑interim injunction restraining the appellant from continuing the hotel business. The Delhi High Cou…

The State of Maharashtra appealed the Bombay High Court’s order quashing the charge of rape against spiritual teacher Priya Sharan Maharaj and others. The High Court had discharged the accused on the basis that the accused was a saintly man and that the victims’ delayed complaints and lack of external injuries rendered…

East India Pharmaceutical Works Ltd. had an overdraft facility and paid its income tax out of that overdraft, claiming the interest of Rs. 28,488 as a deduction under Section 37(1) of the Income Tax Act, 1961. The Assessing Officer disallowed the claim, the Tribunal upheld the disallowance, and the Calcutta High Court …

Jagdish Singh, a member of Dronacharaya Co-operative Group Housing Society, also enrolled in Tribal Co-operative Housing Society Ltd., violating Rule 25(1)(c)(iii) of the Delhi Co-operative Societies Rules, 1973. The Registrar issued a show‑cause notice, found him disqualified, and ordered cessation of his membership f…

The Chandigarh Administration, bound by a 1966 Home Ministry notification to follow Punjab's pay pattern, initially gave storekeepers the clerk pay scale but later, at the college principal's request, raised the scale for five incumbent storekeepers. After accepting the Second Pay Commission's recommendations, which re…

The premises allotted to the appellant's mother under the Bombay Land Requisition Act were occupied by the appellant after her death. The respondent landlord obtained a court order for derequisition and possession, and the State Government ordered the appellant to vacate by 30‑August‑1996. The Supreme Court, while dism…

The appellant, N.S. Nale, sought redemption of a possessory mortgage on an inam land that had been resumed and regranted under the Bombay Pargana and Kulkarni Watans (Abolition) Act, 1950. The mortgagee, Bapu Ganpati Jagtap, failed to pay the statutory occupancy price required for regrant, yet obtained the regrant by p…

The deceased businessman Prem Narain's sole proprietorship, Mis Meera & Co., was continued after his death by his widow Krishna Gupta on behalf of herself and their three minor children. The Income Tax Officer treated the business as a "body of individuals" and assessed the income accordingly, which the Appellate Assis…

The Delhi Development Authority filed a petition alleging that senior officials of the New Bank of India and Canara Bank deliberately misused their powers by granting bank guarantees to the Skipper group of companies, causing loss to the banks. The Supreme Court examined whether the officials, including former chairmen…

The Supreme Court examined the validity of Punjab National Bank’s (PNB) transfer of surplus officers and staff of the merged New Bank of India (NBI) before a Central Government placement scheme was issued. The petitioners argued that such transfers violated paragraphs 5(2) and 5(4) of the Amalgamation Scheme, were arbi…

Jonas Woodhead & Sons Ltd., a Indian automobile spring manufacturer, entered into a collaboration with a UK firm to obtain technical know‑how and plant set‑up services, agreeing to pay a royalty calculated as a percentage of gross turnover. The Income‑Tax Officer disallowed one‑quarter of the royalty as capital expendi…

The petitioners challenged their promotions on the ground that their service records were not "outstanding" throughout the period considered, invoking Rule 28‑B of the Rajasthan Administrative Service Rules, 1954. The State argued that an amendment to Rule 28‑B made on 30‑Nov‑1991, which clarified the requirement, shou…

The case concerned the recruitment of Canal Patwaris (Class III posts) in Haryana's Irrigation Department. The 1955 Patwaris Rules were amended by a 1970 notification requiring selection through the Subordinate Service Selection Board (SSSB). The Government, however, conducted examinations under the 1955 Rules, then ex…

Maharani Raj Laxmi Devi, after adopting a minor son and the death of her husband, claimed HUF status and excluded the minor's one‑sixth share—acquired under Section 6 of the Hindu Succession Act—from the HUF's taxable income for AY 1966‑67 to 1970‑71. The Income Tax Officer held that, absent a partition order under Sec…

The Collector of Customs, Bombay, seized a shipment of polyethylene scrap imported by M/s Hardik Industrial Corporation after discovering that the material was actually serviceable and ready for use. The Collector ordered the goods to be assessed as serviceable material, enhanced in value, confiscated, and the importer…

The Delhi Outdoor Advertisers Association filed an application seeking clarification and modification of the Supreme Court's November 20, 1997 order directing the removal of roadside hoardings that disturb safe traffic movement. The Association argued that the order allowed authorities to act arbitrarily and that furth…

Construction India entered into works contracts with the Government of Orissa and, after the respondents failed to refer disputes to arbitration, the parties appointed Shri G.S. Patnaik, Chairman of the Orissa Arbitration Tribunal, as a sole arbitrator under Section 8 of the Arbitration Act, 1940. During the arbitratio…

The Union of India appealed against a Patna High Court order that directed the Assistant Collector of Central Excise to pass final orders on price lists submitted by Tata Engineering & Locomotive Co. (TELCO) and to treat the factory‑gate price as the normal price for valuation, while deeming the regional sales‑office p…

T. Deen Dayal, a Rajya Sabha candidate, filed a transfer application in an election petition alleging bias and corruption against the presiding judge. The judge deemed the allegations baseless and scandalous, initiating suo moto contempt proceedings under the Contempt of Courts Act, 1971. The High Court convicted Dayal…

The assessee, M/s Universal Exporters, applied for blank Form III‑A under Rule 12A(5) of the Uttar Pradesh Sales Tax Rules to rebut the presumption of sale to a consumer under Section 3‑AAA of the Uttar Pradesh Sales Tax Act. The Sales Tax Officer rejected the application, holding that the transactions were exports of …

The petitioners challenged a land acquisition on the ground that the declaration under Section 6 of the Land Acquisition Act, 1894 was made after the one‑year limitation period prescribed by Section 4, and that an unreasonable gap between the initial and gazette notifications, coupled with the invocation of emergency p…

Belwal Spinning Mills Ltd. challenged demand notices issued by the U.P. State Electricity Board (the Board) on the basis of a check‑meter that the Board had installed after doubting the correctness of the original meter. The appellant sought a reference to the Electrical Inspector under Section 26(6) of the Electricity…

The appellant, an Excise Inspector, conducted a raid on a toddy contractor and seized adulterated toddy containing the poisonous substance chloral hydrate, leading to prosecution and cancellation of the contractor's licence. In retaliation, the contractor filed a complaint against the officer, which resulted in the Mah…

The State of Gujarat appealed the acquittal of Anirudhsing Mahipatsingh Jadeja (Accused No.1) and Nilesh Kumar (Accused No.2) for the murder of MLA Popatbhai Sorathiya during an Independence Day ceremony. The trial court had held that the prosecution failed to prove the accused's presence, the weapon used, and the conf…

Ajit Prasad Gupta, whose government service was terminated on 5 January 1972, repeatedly challenged the termination through a series of petitions before the High Court, the U.P. Public Service Tribunal, and the Supreme Court between 1974 and 1981, all of which were dismissed. After each dismissal he filed another petit…

The Cantonment Boards of Saugor, Mhow and Jabalpur imposed an entry tax on motor vehicles under Section 60 of the Cantonments Act, 1924. The Madhya Pradesh High Court struck down the tax, holding that Section 6 of the Madhya Pradesh Motor Vehicles Taxation Act, 1947 barred any local authority from levying such a tax. O…

The respondent, a permanent U.D.C. employee of the Hirakund Project, was offered and accepted a temporary appointment in the Dandakarnya Project after the closure of his original project. The appointment letter stipulated a 25% deputation allowance for permanent or quasi‑permanent employees, along with other allowances…

The respondent, an Inspector in the Punjab Civil Supplies Corporation, was found to have filled wheat bags with husk and misappropriated large quantities of wheat, and later repeated similar misconduct in collaboration with another inspector. After an enquiry, the disciplinary authority reduced his rank from Inspector …

The appellants, two scientific assistants originally appointed in the Defence Research and Development Organisation (DRDO), were transferred to the Director General of Inspection (DGI) and the Technical Committee (Engineers Stores) following a departmental trifurcation. They sought repatriation to DRDO, alleging that r…

The State of Bihar recruited for Class III posts through the Bihar State Selection Service Board, advertising 1,005 positions and receiving a large number of applications. After selection, the government claimed appointments were made based on pay scale and educational qualifications, without preparing a merit list or …

The Supreme Court examined the recruitment of Class III posts by the Bihar State Selection Service Board, where no merit list was prepared and candidates were selected solely on educational qualifications and pay‑scale considerations. The High Court had held that such selection without a merit list and without calling …

The appellant, brother of the original tenant, continued to pay rent after the landlords directed payment to new persons and later sold the property to the respondents without giving the tenant notice of the sale. After a notice dated 29 September 1986 demanding arrears, the appellant tendered the rent by cheque to the…

Allied Motors (P) Ltd. claimed a deduction for sales‑tax collected in the last quarter of its accounting year 1983‑84, which was paid to the treasury in the next year but before the filing deadline. The Income‑Tax Officer disallowed the deduction under Section 43B of the Income Tax Act, 1961. The petitioner argued that…

The assessee firm, whose partners were Karta of their respective Hindu Undivided Families, advanced personal funds to the firm and received interest on those deposits. The firm claimed a deduction for this interest under Explanation 2 to Section 40(b) of the Income Tax Act, 1961, but the Income Tax Officer disallowed i…

The Supreme Court examined the constitutional validity of the Bharat Petroleum Corporation Ltd. (Determination of Conditions of Service of Employees) Act, 1988 and the schemes framed under it in 1989 and 1996. The appellant union argued that Section 3 of the Act gave the Central Government unguided power, that the retr…

The Collector of Central Excise appealed against the classification of three types of laminated sheets—decorative, industrial (paper‑based), and glass‑epoxy—manufactured by Bakelite Hylam Ltd. The issues concerned whether the sheets fell under Entry 15A(2) of the 1944 Excise Act, the residuary Entry 68, or various entr…

The Uttar Pradesh State Electricity Board revised electricity tariffs and imposed a late payment surcharge under a Notification issued pursuant to Section 49 of the Electricity (Supply) Act, 1948. Several consumers, including Mis. Kanoria Chemicals, obtained a stay of the Notification in writ petitions, but the petitio…

Arora Enterprises Ltd. and others sued Indubhushan Obhan, an undischarged insolvent, for declaration that a sale agreement was valid and for recovery of money. After Obhan's death, the plaintiffs sought to implead his legal heirs via a chamber summons, which the trial judge dismissed on the grounds that the agreement w…

The respondent owned agricultural land in Delhi and built a farm house that was occupied only occasionally for agricultural purposes. The Delhi Municipal Corporation levied a general tax on the building under Section 115(4)(c) of the Delhi Municipal Corporation Act, 1957. The respondent claimed exemption, arguing that …

The husband and wife, married in 1970, lived separately from 1983 and filed a joint petition for divorce by mutual consent under Section 13B of the Hindu Marriage Act in 1984. The husband later moved a sole application for decree, while the wife withdrew her consent after the statutory 18‑month period, and the husband …

The Supreme Court examined a recruitment process for Junior Engineer where the advertisement specified a fixed last date for applications and a minimum qualification. Thirty‑three candidates who did not possess the qualification on that date but obtained it before the interview were allowed to appear and were appointed…

The petitioners challenged a land acquisition notification issued on 10 January 1981 under Section 4(1) of the Land Acquisition Act, 1894 (and the corresponding Kerala provision). They argued that the later denotification of part of the land under Section 48 disturbed the integrality of the original notification, rende…

The State of Madhya Pradesh acquired forest land under Section 16 of the Indian Forest Act and, in lieu of compensation, transferred the land to the respondents. The respondents later sued for a declaration of title and compensation, and the Conservator of Forest colluded with them to obtain a compromise decree that se…

The Hindustan Education Society appointed Sk. Kaleem as a teacher on a temporary basis for eleven months under a clear vacancy, as per the order dated 10 June 1992. The appellant sought regularisation of his service, but the Bombay High Court had held that the appointment was a permanent one and directed his regularisa…

The case concerned a permanent employee of the Bihar Irrigation Department who was transferred on deputation to the Bihar State Water Development Corporation while retaining a lien on his original post. The corporation was subsequently wound up and the employees were to be accommodated in other departments; the employe…

Sanjoy Bhattacharjee, a diploma‑engineer, applied for a technician post and was placed on a waiting list after the 480 notified vacancies were filled. He filed an application before the Central Administrative Tribunal seeking his appointment according to his rank and a stay on fresh recruitment until the waiting list w…

The Supreme Court examined the claim of daily‑wage contract clerks employed by the State of Haryana for regularisation and equal pay with regular clerks. The High Court had ordered their regularisation and payment of equal wages, which the State appealed. The Court held that any appointment or regularisation must confo…

The Technical Anti‑Pollution Level Test (TAPLT) Inspectors sought promotion on par with Motor Vehicle Inspectors (MVI) under the Motor Vehicles Act, 1989. The Central Administrative Tribunal (CAT) directed the government to create posts and promotional avenues for TAPLT inspectors, but the government later rejected the…

The Supreme Court examined a petition by the Director of Tribal Welfare seeking clarification on whether the Andhra Pradesh Scheduled Castes, Scheduled Tribes and Backward Classes Rules for Issue of Community Certificates, 1997, complied with earlier Supreme Court guidelines on caste‑certificate issuance. The Court rev…

The petitioner, Srid... was promoted to Deputy Superintendent of Police in 1982, while the respondents were directly recruited to the same rank on 25 March 1982. The dispute centered on the inter‑se seniority between direct recruits and promotees under Rule 25(iii) of the Mizoram Police Service Rules, 1986, which manda…

The Supreme Court examined a 1976 order that requisitioned two Nazul land parcels belonging to Rajendra Kumar Gupta and another, ostensibly to enable the U.P. State Handloom and Powerloom Finance and Development Corporation to set up a handloom showroom. The appellants argued that the Defence and Internal Security of I…

The Visakhapatnam Port Trust levied handling charges of Rs 30 per metric ton for manganese ore after introducing a new handling system that eliminated its narrow‑gauge railway service. The private shippers, M/s Ram Bahadur Thakur Pvt. Ltd., challenged the rates, arguing that the new charges were a fresh scale of rates …

Misbah Alam Shaikh challenged the Maharashtra government's abolition of the State Minority Commission, arguing that the decision was mala fide and contrary to the National Commission for Minorities Act, 1992. The Supreme Court examined Sections 3 and 9 of the Act, which vest the duty of constituting a National Commissi…

Bibi Jaibunisha sold a property to Jagdish Pandit by a registered conveyance dated 21‑02‑1969, which included an agreement that the property would be reconveyed for Rs 4,000. She filed a suit for specific performance of reconveyance on 07‑04‑1975. The trial court and the Patna High Court dismissed the suit, holding tha…

The State of Maharashtra filed a contempt petition after the Central Administrative Tribunal (CAT) issued an interim direction ordering the government to consider the promotion of Dr. S.S. Srivastava to the Senior Scale and Junior Administrative Grade. The government had already examined the case on 7 June 1996 and con…

The State of Rajasthan and others appealed a Rajasthan High Court judgment that had applied a revised university pension scheme retrospectively from 1 January 1986 to teachers who retired between 1 January 1986 and 1 January 1990. The university had introduced the pension scheme only after the State Government’s policy…

The Supreme Court examined the constitutionality of the Jammu & Kashmir Shri Mata Vaishno Devi Shrine Act, 1988, which transferred management of the shrine and its endowments to a statutory Board and extinguished the hereditary rights of Baridars to receive offerings. The Baridars argued that the Board was a "controlle…

The appellant, who owned a cinema theatre converted from a former ginning factory, incurred large expenditures in 1960‑61 for new machinery, furniture, sanitary and electrical fittings, and extensive structural repairs. The assessee claimed a deduction under Section 10(2)(v) of the Income Tax Act, 1922, arguing the out…

Lt. Colonel P.S. Bhargava, an Army Dental Corps officer, completed the minimum qualifying service for a pension and applied for voluntary resignation, which was accepted with a notice that he would lose pension and other terminal benefits. He first challenged the acceptance of his resignation in a writ petition, which …

The appellants, workmen of Lotus Mill, claimed full lay‑off compensation under Section 25C of the Industrial Disputes Act, arguing that a settlement reached during conciliation on 5 May 1980 – which limited compensation to 67% of the statutory amount and was signed by only four of five unions – could not bind them beca…

Dr. Devadoss (deceased) claimed ryotwari patta on land in Thanjavur district, asserting Kudikani cultivation rights, while the Veera Makali Amman temple claimed ownership under Section 9 of the Tamil Nadu Estates (Abolition and Conversion into Ryotwari) Act, 1963. The Inam Tribunal, the Appellate Tribunal and the Madra…

Orissa Sponge Iron Ltd., which invested under the 1980 industrial policy and began production on 1 April 1984, sought deferment/exemption of sales tax under the 1989 policy. The 1989 policy, via para 2.18, limited such benefits to "continuing units of 1980 policy" that went into production after 1 April 1986, thereby e…

The Allahabad High Court held that Government Advocates and Standing Counsel could not represent State officials in contempt of court proceedings and that any litigation costs must be borne personally by the officials. The State appealed, arguing that it could authorize its law officers to appear for officials in such …

P. Sarada, a substantial shareholder of Messrs Universal Radiators Pvt. Ltd., withdrew Rs 93,027 from the company between 3 July 1972 and 22 March 1973 while her running account was overdrawn and had no credit balance. The Income Tax Officer treated the excess withdrawals as deemed dividend under Section 2(22)(e) of th…

The Supreme Court examined whether a partnership firm could claim a tax deduction for a commission of Rs. 28,579 paid to Rashiklal, who was a partner in the firm but also the Karta of a Hindu Undivided Family (HUF). The firm argued that Rashiklal acted only as a nominee of the HUF, so the payment should not fall within…

The dispute concerned whether the process of printing and decorating glass bottles constitutes "manufacture" under Section 2(f) of the Central Excises and Salt Act, 1944, and consequently whether excise duty is payable on the printed bottles. J.G. Glass Industries Ltd manufactured plain glass bottles (Tariff Item 23‑A)…

The appellant-assessee, a manufacturer of chewing tobacco, challenged a Tribunal order that excluded the value of packing material when computing the assessable value of the goods and that used the net weight of tobacco (excluding packaging) to determine the value per kilogram for exemption under Notification No.35/79-…

The Union of India challenged the validity of Rule 2(i)(a) of the Assistant Engineers (Akashwani and Doordarshan Group ‘B’ Posts) Recruitment (Amendment) Rules, 1985, which provides a 25% promotion quota through a Departmental Promotion Committee. The respondents argued that the rule discriminated against degree‑holder…

The petitioner filed a Special Leave Petition before the Supreme Court seeking to compel the Patna High Court to initiate contempt proceedings against the respondents for alleged non‑compliance with a prior order. The High Court held that the order had been complied with, declined to entertain the contempt application …

Shanti Devi mortgaged her agricultural land and, upon default, the land was sold at a revenue auction. The purchaser submitted an affidavit that his total holding would remain below the 12.50‑acre ceiling prescribed by Section 154(1) of the U.P. Zamindari Abolition and Land Reforms Act, 1950, but the appellant argued t…

Mohan Breweries & Distilleries Ltd. and others manufacture Indian Made Foreign Liquor (IMFL) under licences, while the Tamil Nadu State Marketing Corporation (TASMAC) has exclusive wholesale rights. The appellants argued that, under Rule 22 of the Tamil Nadu Indian Made Foreign Spirits (Manufacture) Rules, 1981, the li…

Anukul Chandrapradhan filed a writ petition under Article 32 challenging Section 62(5) of the Representation of the People Act, 1951, which bars prisoners and persons in police custody from voting, except those under preventive detention. He contended that the provision violated Articles 14 and 21 of the Constitution a…

The Supreme Court examined an appeal against the acquittal of twelve students charged under the Terrorist and Disruptive Activities (Prevention) Act for the murder of Jasbir Singh and grievous hurt to Sumer Singh during a campus political clash. The Court held that a four‑hour delay in lodging the FIR, the recording of…

The appellant, a practising doctor, was accused of murdering his wife, Madhu Bala, who was found dead hanging in their residence with a dupatta around her neck and her legs tied to a cot. Post‑mortem and chemical examination revealed ante‑mortem injuries and the presence of a lethal dose of organophosphorus compound mi…

The appellants challenged the Madhya Pradesh Government's 1979 industrial policy and subsequent agreements that gave special treatment, assured supply of sal seeds and concessional royalty rates to selected new industrial units (Bastar Oil Mills and Sal Udyog) while denying similar benefits to older units. The High Cou…

The Rajasthan State Road Transport Corporation (RSRTC) deposited the award amount from a Motor Accident Claims Tribunal in the executing court but failed to give notice to the decree holders. The decree holders claimed interest from the date of deposit (June 27, 1986) until they were informed (April 19, 1989). The corp…

The appellants, members of the Apex Bank of Madhya Pradesh, challenged the Registrar's assumption of control over the Bank after the term of its Board of Directors and Managing Committee expired without elections. The High Court had held that the Registrar was justified under Section 49(8)(ii) of the Madhya Pradesh Co‑…

New India Assurance Co. Ltd. issued two marine insurance policies to cover consignment of computer waste from Antward to Bombay. The vessel was diverted to Muscat due to a port strike and the insurer stipulated that the goods must be re‑shipped within 60 days, otherwise liability would cease. The goods were not re‑ship…

The Supreme Court entertained a public‑interest writ under Article 32 on behalf of Gaurav Jain, seeking rescue, rehabilitation and education for children of prostitutes and an overall scheme to eradicate prostitution. The Court examined the constitutional guarantees under Articles 14, 15, 21, 23, 24, 38, 39, 46 and int…

The Bombay Canteen Employees' Association, representing five canteen workers of the Prabhadevi Telephone Exchange, challenged their termination without notice or retrenchment compensation, seeking reinstatement and back wages under the Industrial Disputes Act, 1947. The Union of India contended that the canteen employe…

The State of West Bengal sought to requisition two plots of land for a housing project under Section 3(1) of the West Bengal Land (Requisition and Acquisition) Act, 1948. The owners challenged the requisition, alleging that the statutory notice was not served as required by Rule 3 of the 1948 Rules, specifically that t…

The West Bengal Housing Board sought to acquire 0.63 acres of land belonging to Brijendra Lal Mundhra for a housing project for weaker sections, which included an approach road, market complex, clinic and drainage. The land was requisitioned under the West Bengal Land (Requisition and Acquisition) Act, 1948, and notice…

The petitioner’s land was acquired under a Section 4 notification of the Land Acquisition Act, 1894 and the reference court awarded compensation on 18 May 1990. He filed an application under Section 28‑A on 22 July 1992, claiming he only learned on 19 July 1992 that compensation for other lands had been enhanced and ar…

The appellants purchased lands in 1962‑64 from original grantees who had received the parcels under the Karnataka Scheduled Castes and Scheduled Tribes (Prohibition of Transfer of Certain Lands) Act, 1978. The Act prohibits alienation of such lands for a specified period, rendering the sales voidable. The State initiat…

The West Bengal Housing Board, acting through a joint‑sector company, requisitioned and later acquired 1.82 acres of land to build a housing scheme for low‑ and middle‑income groups. The petitioners, who had purchased the land but whose names were not yet entered in the Record of Rights, claimed that the requisition no…

The Delhi Development Authority (DDA) rejected applications of several industrial units for allotment of alternative industrial plots, citing two grounds: the applicants did not possess a municipal licence under Section 416 of the Delhi Municipal Corporation Act and Rule 6(v) of the Delhi Development Authority (Disposa…

R.M. Arunachalam inherited immovable properties from his adoptive mother, who had received them by will from her husband Ramanathan Chettiar. The assessee sold these properties during assessment years 1966-67 to 1972-73 and claimed that the estate duty paid under the Estate Duty Act, 1953, should be allowed as "cost of…

The appellant sold a house that was mortgaged and the mortgage debt was discharged by the buyer from the sale proceeds. The appellant argued that the amount used to clear the mortgage should be treated as part of the cost of acquisition or as an improvement, thereby reducing the capital gains tax of Rs.68,400 computed …

Mis Sundaram Spinning Mills appealed against a Madras High Court order that denied its claim for an extra shift allowance on machinery added in the previous year, on the basis that the entire concern worked double and triple shifts. The assessee argued that the additional shifts justified an extra allowance under the I…

South India Viscose Ltd., a public limited company engaged in rayon yarn and wood pulp manufacturing, claimed extra shift depreciation allowance for AY 1971-72 on the basis of the number of days the entire concern worked double or triple shift, rather than on a per‑machinery basis. The Income Tax Officer limited the al…

Mohd. Swaleh, a Deputy Registrar of the Central Administrative Tribunal (CAT), was ordered by the Vice‑Chairman to perform the functions of the Registrar, a Group A post, under Rule 28(3) of the CAT Procedure Rules and was also given certain financial powers under Rule 13 of the Delegation of Financial Power Rules. He …

The respondents, language teachers in Haryana Government Vocational Education Institutes, taught Hindi and English to standard 11‑12 students and claimed parity in pay with Lecturers teaching the same subjects in higher secondary schools. They argued that the work, syllabus, examinations and student outcomes were ident…

The Supreme Court examined the recommendations of a committee appointed to determine the pay scales, honoraria and classification of hereditary religious staff of the Tirumala Tirupati Devasthanams (TTD) under the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987. The petitions challen…

The petitioners sought review of the State Government's acceptance of a Committee's recommendations under the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987 concerning classification of temples, remuneration and cadre strength of Archakas, and related administrative measures. The Su…

The mortgagors filed a suit for redemption of a mortgage and the mortgagee claimed fixation of tenure under Sections 4A(1)(b) and 13 of the Kerala Land Reforms Act, alternatively seeking deemed Kudikidappu rights over three cents of land under Explanation IV to Section 2(25). The trial court rejected the Kudikidappu cl…

The Supreme Court examined the implementation of welfare measures for Archakas and other temple employees under the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987. It upheld the constitutional validity of the Act and held that the abolition of hereditary rights of Archakas is not un…

Five former hereditary mirasidars of Shri Padmavathi Ammavari Temple, Tiruchanur, challenged their dispossession of religious duties after the abolition of hereditary rights under Sections 34(2) and 144 of the Andhra Pradesh Charitable and Hindu Religious Institutions & Endowments Act, 1987. They sought to continue per…

The Supreme Court examined the constitutional validity of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987, particularly its provisions abolishing hereditary rights of Archakas and other temple officials. It held that such abolition was not unconstitutional and that the Act's welf…

The Executive Officer of the Tirumala Tirupati Devasthanams (TTD) filed an application seeking recovery of excess payments made to archakas, gamekars, jeeyamgars and other mirasidars under the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987. The TTD alleged that payments totalling ap…

The Steel Authority of India Ltd (successor to Hindustan Steel Ltd) had taken on rent premises from the Life Insurance Corporation of India but failed to vacate, leading to eviction proceedings under the Public Premises (Eviction of Unauthorised Occupants) Act, 1971. The petitioner sought a writ directing that the disp…

The appellants, Diamond Plastic Industries and others, set up an ancillary unit for watch components under the Ancillary Development Programme of Hyderabad Allwyn Limited, a state government undertaking. A dispute arose over the amount payable to them, leading to a writ petition in which the High Court directed the gov…

The case concerned a long‑standing dispute between directly recruited Section Officers and promotee officers in the Central Secretariat Service over the allocation of vacancies. The 1962 Rules prescribed a 1/6 (later 1/5) quota for direct recruitment, with the remainder filled by promotion, and the 1984 amendment intro…

The Committee of a Karnataka cooperative society was superseded and an Administrator was appointed under Section 30 of the Karnataka Co-operative Societies Act, 1959. During his tenure the Administrator enrolled new members and issued a schedule for elections to a new Committee, which the respondents challenged. The Hi…

The plaintiff, B.S. Aulakh, was appointed on probation as Plant Protection Expert in MARKFED and discharged before completing probation. He was subsequently appointed Plant Protection Officer in SUGARFED, later confirmed, and his post was abolished by a resolution dated 20‑12‑1977. Aulakh filed a suit on 28‑10‑1983 see…

The respondent, an IPS officer recruited in 1968, had his date of birth recorded as 17 June 1939 in his service book, based on his school certificate and application. In 1982 he sought to change it to 15 June 1941, citing his horoscope and a sub‑registrar's record, but both the state and central governments rejected th…

Prem Nath Sharma, who held a mining lease for a granite unit under the Uttar Pradesh Minor Minerals (Concession) Rules, 1963, saw his lease expire on 31 March 1995. The District Magistrate (DM) issued a notice on 31 March 1995 under Rule 72(ii) inviting applications for a fresh lease, specifying 2 May 1995 as the date …

Shri Chamba Singh, a police officer who had served since 1961, was ordered to retire prematurely on public interest grounds under Rule 3(i)(a) of the Punjab Civil Services (Premature Retirement) Rules, 1975. He had earlier been punished under the Punjab Police Rules, 1934, with forfeiture of three years (later reduced …

The Union Public Service Commission (UPSC) advertised three Assistant Professor of Medicine posts requiring a minimum of three years teaching experience. Out of 37 applications, UPSC shortlisted 20 candidates for interview by applying a higher criterion of at least four years’ experience, as permitted by a note in the …

R.C. Tiwari, an employee of M.P. State Co‑operative Marketing Federation Ltd., was dismissed for misconduct. He obtained a reference under the Madhya Pradesh Societies Act, which confirmed the dismissal and became final. He then approached the Labour Court under Section 10(1) of the Industrial Disputes Act, which set a…

The dispute concerned the validity of elections to the Committee of the Sree Narayana Dharmasanghom Trust. After a series of orders by the Kerala High Court, a Special Leave Petition (SLP) was filed in the Supreme Court and dismissed. The appellant argued that the dismissal of the SLP was not a final order and that the…

Udaysingh, a Civil Judge, was accused of demanding Rs.10,000 as illegal gratification to influence a judgment. The allegation led to adverse remarks in his confidential report, a disciplinary enquiry, and ultimately his dismissal by the High Court acting as disciplinary authority. Udaysingh challenged the dismissal in …

The Supreme Court dismissed a civil appeal filed by the heirs of a defendant challenging a Division Bench judgment that declared four deeds of gift executed by Gowramma void. The earlier suit before a Subordinate Judge and the subsequent High Court appeal had held those deeds invalid under Hindu law. The appellants arg…

Major A. Hussain, a serving army officer, was charged with loss of classified documents and was tried before a General Court Martial (GCM). He was provided copies of relevant documents, an advance to engage a civilian defence counsel, and several defending officers were offered, which he declined. The GCM found him gui…

The appellant, Mahesh Kumar Mudgil, was appointed to a temporary Officer on Special Duty (Special Component Plan) post created in 1980 under the Harijan & Social Welfare Department with the Finance Department's concurrence. The post was extended several times but was abolished in May 1984 by an office memorandum of the…

The Nilgiris Bar Association filed a petition against T.K. Mahalingam, who had fraudulently enrolled as a member of the Bar and practiced as an advocate for eight years, committing offences under Sections 419 and 420 IPC. Mahalingam was released by a magistrate under Section 4(1) of the Probation of Offenders Act, 1958…

A bus was insured by Oriental Insurance Co. Ltd. on 30 November 1989. The premium was paid by cheque which later bounced, and the insurer sent a notice that it was not at risk. The premium was finally paid in cash on 2 May 1990, but the bus met with an accident on 19 April 1990, killing the truck driver. The driver’s w…

The appellant, a police constable appointed in the former State of PEPSU in 1949, was allotted to Punjab after PEPSU merged with Punjab on 1 November 1956. PEPSU regulations prescribed a retirement age of 60 years for Class‑IV employees, whereas Punjab prescribed 58 years. The Superintendent of Police retired the appel…

The appellant, a class‑IV employee, was promoted to the post of clerk in a government‑aided college. Respondent No. 4, the son of a government servant who died in service, claimed a compassionate appointment under the Uttar Pradesh Recruitment of Dependents of Government Servants Dying in Harness Rules, 1974 and sought…

The appellants, Calcutta Jute Manufacturing Co. and others, were assessed a turnover tax under Section 6‑B of the Bengal Finance (Sales Tax) Act, 1941 after their challenge to the provision’s constitutional validity was rejected. While they paid the tax, the West Bengal government later introduced Section 10‑A imposing…

Reliance Cellulose Products Ltd (RCPL) manufactures sodium carboxymethyl cellulose (SCMC) and initially classified it under Central Excise Tariff Item 68. The Department’s Chemical Examiner and Chief Chemist tested the product and reported it to be a cellulose ether, which falls under Tariff Item 15A(1). RCPL sought re…

The University raised the superannuation age of its teaching staff to 60 years following University Grants Commission recommendations, while the non‑teaching staff remained at 58 years. The non‑teaching staff filed writ petitions invoking Section 38(1) of the Osmania University Act, 1959, which mandates that conditions…

The Supreme Court examined an appeal by advocate P.D. Gupta under Section 38 of the Advocates Act, 1961, challenging his one‑year suspension imposed by the Bar Council of India for professional misconduct. Gupta, who had acted as counsel for a client in litigation over the estate of the deceased Srikishan Dass, purchas…

The deceased left extensive assets in England and India. Under a India‑United Kingdom agreement, estate duty paid in the UK was credited against the Indian estate duty under Section 30 of the Estate Duty Act, 1953. The daughters, as accountable persons, claimed that the UK estate duty, interest on its delayed payment, …

M/s Tuticorin Alkali Chemicals and Fertilizers Ltd., a newly incorporated heavy‑chemical manufacturer, raised term loans for setting up its plant and invested surplus funds in short‑term bank deposits before commercial production began. The company earned interest on these deposits and claimed that, under accepted acco…

The Supreme Court considered appeals by candidates who challenged the Rajasthan service rules fixing the cut‑off date for determining the maximum age of applicants as 1st January of the year following the application. The petitioners argued that the cut‑off should be the last date for receipt of applications and that t…

The assessee, a charitable trust created in 1942, amended its deed in 1971 to require that surplus funds be invested in a company in which the trustees had a substantial interest. It claimed exemption of the interest earned on those investments under Section 11 of the Income Tax Act, relying on the first proviso to Sec…

The appellant, a returning resident from Dubai, imported a used Volvo car under the Transfer of Residence Rules and paid customs duty based on an assessable value of Rs 53,305.44. The customs authorities later issued a show‑cause notice under Section 20(1) alleging a short levy, re‑valuing the car at a much higher amou…

The Supreme Court examined a transfer of a partnership's business as a going concern to a limited company for Rs 8 lakhs. The Revenue had taxed the depreciation claimed by the firm under Section 41(2) of the Income‑Tax Act and also taxed capital gains. The High Court had held that Section 41(2) did not apply, that the …

The assessee partnership firm was granted registration under Section 184(7) of the Income Tax Act for the 1967-68 assessment year and was treated as registered for subsequent years. The Commissioner, invoking Section 263, cancelled the renewal of registration for 1972-73 and 1973-74, alleging discrepancies between the …

The Vellore Electric Corporation Ltd., a licensee under the Electricity Supply Act, claimed deductions for amounts transferred to its Contingencies, Development and Tariffs‑and‑Dividend Control reserves for assessment years 1967‑68 to 1970‑71, and also sought relief under Section 80‑1 for interest earned on securities …

The partnership firm Artex Manufacturing sold its entire business as a going concern to a newly formed private limited company for Rs 11,50,400, paid by allotment of shares. The issue was whether the surplus arising from the difference between the re‑valued value of plant, machinery and dead‑stock (Rs 15,87,296) and th…

The appellants, originally Junior Engineers in the CPWD, were transferred to the Posts & Telegraphs (Civil Wing) and promoted on an ad‑hoc basis as Assistant Engineers between 1970 and 1977, with regularisation effective 20‑Mar‑1978. Their seniority list, prepared in 1987, was challenged before the Central Administrati…

The petitioner, Konda Venugopala Raju, filed a declaration under the Andhra Pradesh Land Reforms (Ceiling of Agricultural Holdings) Act, 1972, claiming that 5 acres 66 cents of his land were non‑agricultural and should be excluded from the ceiling calculation. The primary Tribunal and the High Court held that his holdi…

The Supreme Court examined whether receipts received by several members' clubs, including Bankipur Club Ltd., for drinks, refreshments, rent, admission fees and subscriptions constitute taxable income under the Income‑Tax Act. The clubs, registered as non‑profit companies under Section 25 of the Companies Act, claimed …

The Bihar State Electricity Board imposed a central excise duty on electricity generation and merged it into a uniform tariff, later levying a surcharge. When the central excise duty was abolished, the Patna High Court held that the Board should reduce the uniform tariff. The Board appealed, arguing that tariff fixatio…

Ballav Kumar Sethi, a 24‑year‑old, was killed by an oil tanker. His dependents filed a claim under Section 110‑A of the Motor Vehicles Act, 1939 for loss of estate and support. The Tribunal awarded Rs 1,00,000 and the High Court added Rs 18,000. The Supreme Court examined the multiplier method for calculating compensat…

The Union of India requisitioned 1,007 kanals of land in Sansoo village, Udhampur, under Section 6 of the Jammu and Kashmir Requisition and Acquisition of Immovable Property Act, 1968. The Land Acquisition Officer initially fixed compensation at Rs 12,000‑9,000 per kanal, but the claimants appealed and an arbitrator ra…

Sera Kella Glass Works, a sheet‑glass manufacturer, filed price lists and paid excise duty based on its own calculations. The Assistant Collector issued several show‑cause notices, directed provisional assessment under Rule 9‑B and later modified the price list, disallowing most deductions. The Patna High Court quashed…

Achutananda Baidya sold land to Prafullya Kumar Gayen, who later claimed the sale was made under distress and that an oral agreement existed for reconveyance, invoking the West Bengal Restoration of Alienated Lands Act, 1973. The Special Officer allowed restoration, but the appellate authority set aside that order, fin…

The respondents, promoted Deputy Agricultural Officers in Tamil Nadu's Agricultural Extension Subordinate Service, claimed parity in pay with directly recruited Agricultural Officers, arguing that they performed substantially the same duties. The Tamil Nadu Administrative Tribunal granted them equal pay under the doctr…