B N KIRPAL

The case involved challenges by private educational institutions, both minority and non-minority, against government regulations on their administration. The Supreme Court's 11-judge bench addressed five main issues concerning the right to establish educational institutions, reconsideration of the Unnikrishnan scheme, …

The appellants, who were Upper Division Clerks receiving a special pay of Rs 35 per month, were promoted to Head Clerks/Chief Clerks after a 1979 memo that barred the continuation of that special pay upon promotion. A Board of Arbitration later directed that the special pay be granted to promoted clerks effective 1 Sep…

The Punjab Town Improvement Act, 1922 was invoked to acquire 124 kanals 3 marlas of land in Kapurthala for Development Scheme No. 2. The Collector, in his award dated 12 October 1976, divided the land into three belts (A, B, C) and fixed compensation at Rs 300, Rs 360 and Rs 210 per marla respectively. On reference und…

The State acquired six acres of land for a hydro‑electric project under s.4(1) of the Land Acquisition Act, 1894. The Land Acquisition Officer fixed compensation which was enhanced by the reference court to Rs 15,520 per acre. The High Court, applying a multiplier of 15 to the rental value, raised the amount to Rs 18,0…

The appellants filed a suit claiming that certain lands in Chaibari Village were transferred to their predecessor as dowry and that they had continued possession, asserting that the lands were not vested in the State under the Assam Acquisition of Zamindaries Act, 1951. The trial court decreed in their favour, but the …

Dr. Ashok Kumar Kohli, selected by the Jammu & Kashmir Public Service Commission for a lecturer post, was not appointed and filed a writ of mandamus. The State Government contended that the select list had lapsed after one year, while Dr. Kohli argued otherwise. The High Court issued interim directions, including an or…

The respondent, a senior police officer, was investigated under the Prevention of Corruption Act, 1947 for possessing assets disproportionate to his known income. After a FIR was lodged, the Maharashtra government granted sanction under Section 197 of the CrPC and a charge‑sheet was filed. The Bombay High Court, invoki…

The Supreme Court considered an interlocutory application filed by a wildlife trustee seeking an injunction to stop mining by Kudremukh Iron Ore Co. Ltd. in Kudremukh National Park, a area declared a national park under the Wildlife Protection Act. The company argued that its mining lease, expiring on 24‑07‑1999, could…

The Supreme Court examined three questions: the meaning of "appropriate Government" under the Contract Labour (Regulation and Abolition) Act, 1970; the validity of the Central Government's 9 December 1976 notification prohibiting contract labour in Central Government companies; and whether such a prohibition automatica…

The Board of Trustees of the Port of Bombay detained a consignment of acrylic fibre belonging to Mis Sriyanesh Knitters, demanding payment of wharfage and demurrage arising from earlier imports of woollen rags. The respondents challenged the Board’s circular, alleging it was ultra‑violet of the Major Port Trusts Act, 1…

The Supreme Court examined a writ petition concerning the discharge of objectionable effluents from Sakthi Sugars Ltd.'s distillery into the Bhavani River, which had become a health and environmental hazard. The High Court had dismissed the petition solely on the consent of the Tamil Nadu Pollution Control Board, a dec…

Oswal Agro Furane Ltd., a 100% export‑oriented unit licensed to manufacture furfural and edible rice bran oil, sought to export non‑basmati rice and to sell the rice bran oil in the domestic market, invoking Clause 15(j) of the Export (Control) Order, 1988 as a blanket exemption. The Delhi High Court allowed these expo…

Garden Silk Mills Ltd. and other importers brought several appeals challenging the Customs Department’s addition of landing charges to the CIF price of polyester yarn imported under CIF contracts for the purpose of determining assessable value under Section 14(1)(a) of the Customs Act, 1962. The appellants argued that …

The Supreme Court considered applications filed by former brick‑kiln owners in Delhi seeking modification of earlier orders that required them to surrender the land on which their kilns stood without compensation. The earlier orders, issued under the Master Plan 1990, classified brick kilns as category‑H industries and…

Former judge Kuldip Singh filed a writ petition under Article 32 challenging the lower pension granted to judges appointed directly from the Bar, contending that the Constitution provides no quota for such appointments and that pension benefits should be uniform with those appointed from the judicial services. The peti…

The Supreme Court considered two appeals where vehicles carrying essential commodities were seized under the Essential Commodities Act, 1955. The Deputy Commissioner ordered the release of the vehicles on payment of a fine based on the market price of the vehicles, which the High Court struck down, holding that the fin…

The President referred three questions to the Supreme Court concerning the interplay of Article 174(1) (which mandates that six months shall not intervene between the last sitting of a state legislature and its next session) and Article 324 (which vests the Election Commission with the superintendence, direction and co…

Vinay Bubna sued the Bombay Stock Exchange (BSE) alleging that the Exchange's Rules 16 and 43, which dictate how the proceeds from the sale of a defaulting member's membership are allocated, were arbitrary, violated constitutional guarantees and were inconsistent with insolvency law. The appellant claimed that the memb…

The Supreme Court, hearing a writ petition under Article 32 filed by environmental activist M.C. Mehta, examined the persistent rise in vehicular pollution in Delhi despite earlier court directions and the Bhure Lal Committee report. The Court noted that the State had failed to implement the recommended measures, with …

The Supreme Court was urged to enforce its May 10, 1996 order directing hazardous, noxious, heavy and large industries in Delhi to shift and surrender surplus land to the Delhi Development Authority (DDA) without compensation. The petitioners argued that the earlier order implied acquisition under Section 15 of the Del…

The State of Madhya Pradesh appealed against a Madhya Pradesh High Court order that held video games in video parlours were not liable to entertainment tax under the MP Entertainments Duty and Advertisement Tax Act, 1936. The High Court had relied on the decision in Harrish Wilson v. State of MP, reasoning that the ent…

The Haryana Financial Corporation (HFC) granted a loan of Rs 7.48 lakh to Jagdamba Oil Mills under the State Financial Corporation Act, 1951, to be repaid in instalments. The borrower repeatedly defaulted despite two reschedulings, prompting HFC to recall the loan under Section 30 and take possession of the unit under …

The appellants, involved in a land dispute, attacked Dayashankar and his brother Ramesh, dismembering the former and severely injuring the latter. Ramesh (PW‑1) survived, narrated the incident to his mother (PW‑2) and nephew (PW‑3), and later gave a statement to the police and a dying declaration to a magistrate. PW‑3 …

Mis. Forage & Co., an importer of zinc oxide, contended that octroi could not be levied on the product because Schedule H, Class IV of the Bombay Municipal Corporation Act, 1888, pertains only to articles used in construction, and zinc oxide is used solely in rubber manufacturing. The Bombay High Court's Single Judge a…

The petitioners, who use the services of goods transport operators and clearing‑and‑forwarding agents, challenged the validity of Service Tax Rules 2(d)(xii) and 2(d)(xvii) (as amended 1997) which made the customers or clients the “person responsible for collecting service tax”. They contended that the rules conflicted…

The Centre for Development of Advanced Computing (C‑DAC), a research and development unit, imported certain goods without paying customs duty based on its status as a research organization. It later manufactured and supplied equipment to customers, and the Central Excise Department sought to levy excise duty on those g…

M/s. Maruti Udyog Ltd., a motor‑vehicle manufacturer, sold waste and scrap of aluminium and iron‑steel and claimed that no excise duty was payable on such sales. The Commissioner of Central Excise raised a demand for excise duty, which the company contested. The Customs, Excise and Gold (Control) Appellate Tribunal hel…

The Supreme Court examined whether the provisions of the Land Acquisition Act, 1894 (especially sections 6, 23(1‑A), 23(2) and 28) were incorporated into three State Acts – the Punjab Town Improvement Act, the Nagpur Improvement Trust Act and the Uttar Pradesh Awas Evam Vikas Parishad Act – or merely referred to. It he…

The appeal filed by I.T.C. Limited challenged the Customs, Excise and Gold (Control) Appellate Tribunal's decision to uphold a notification issued by the Central Excise authorities. The appellant contended that the notification was not operable because it was not published in the Official Gazette, despite being announc…

The Oil and Natural Gas Commission (ONGC) supplied natural gas to several industrial respondents under contracts that expired on 31 March 1979. The respondents challenged ONGC's attempt to renew the contracts at higher rates, and the Gujarat High Court, by interim order, directed ONGC to continue supply at the existing…

State Bank of Saurashtra sold UTI units to P.N.B. and received payment of about Rs 102.65 crore, but failed to deliver the units. P.N.B. sued for specific performance and damages. The Special Court ordered the bank to purchase the units from the open market and deliver them. On appeal, the Supreme Court held that where…

The Supreme Court, hearing M.C. Mehta v. Union of India, examined the failure of the Delhi government and private bus operators to meet its earlier order (28 July 1998) that the entire city bus fleet be converted to CNG by 31 March 2001 and that no bus older than eight years operate on diesel after 1 April 2000. Applic…

Syndicate Bank filed a suit in Goa to recover a loan advanced to Mr. Prabha D. Naik and others, alleging default on a promissory note. The trial court and the High Court dismissed the suit as barred by limitation, holding that the Portuguese Civil Code's Article 535 governed limitation in Goa. The Bank appealed, conten…

Cadila Health Care Ltd. (appellant) and Cadila Pharmaceuticals Ltd. (respondent) are successor companies of the former Cadila Group, each manufacturing drugs for cerebral malaria under the brand names 'Falcigo' and 'Falcitab' respectively. The appellant sought an injunction on the ground that the similarity of the two …

The State of Karnataka auctioned the right to retail vend arrack and declared Saveen Kumar Shetty the highest bidder. He deposited the required amount under Rule 13 but failed to furnish security under Rule 17 and to execute the lease deed required by Rule 16. After extending his temporary licence, the Government cance…

The Central Bureau of Investigation (CBI) was directed by the Delhi High Court on 18‑12‑1996, in an anticipatory bail application, to give the applicant three days’ notice before any arrest. The CBI issued such a notice on 18‑01‑1997, after which the High Court restrained the CBI from acting on the notice. The CBI appe…

The Salem Advocate Bar Association filed writ petitions under Article 32 challenging the 1999 and 2002 amendments to the Code of Civil Procedure, 1908. While the Constitutionality of the amendments was not contested, the petitioner sought clarification on their practical implementation. The Court interpreted the amende…

The Union of India sought to levy a cess on the National Hydroelectric Power Corporation under the Water (Prevention and Control of Pollution) Cess Act, 1977. Hydro‑electric plants were not originally listed in Schedule I, and a notification (GSR 377(E), 16 April 1993) was issued to add them. The respondents challenged…

The appellants, Indian public corporations engaged in manufacturing, imported technical drawings, designs and manuals from foreign collaborators on media such as paper and diskettes under technical collaboration agreements. The Customs Commissioner issued show‑cause notices under Section 28(1) of the Customs Act allegi…

The petitioners challenged the functioning of the Bhopal Gas Relief Tribunal, alleging that the Deputy Welfare Commissioner had fixed arbitrary compensation amounts, that Lok Adalat decisions were sham, and that the lack of proper medical facilities violated their rights. The Supreme Court examined the 1985 Bhopal Gas …

The State of Bihar enacted the Bihar Forest Restoration and Improvement of Degraded Forest Land Taxation Act, 1992 to levy a tax on the excavation and use of forest land for non‑forest purposes. Respondents, including Indian Aluminium Company, held mining leases under the Mines and Minerals Regulation Act, 1957 and cha…

The appellant, a former director of Depro Foods Pvt. Ltd., challenged a recovery certificate issued under Section 3 of the Haryana Public Moneys (Recovery of Dues) Act, 1979, which sought to recover a shortfall of Rs. 18,22,178.05 from him without any prior notice or hearing. The High Court had held that no further not…

The Supreme Court, hearing a writ petition filed by environmental activist M.C. Mehta, examined the problem of vehicular air pollution in Delhi and its earlier order banning commercial vehicles older than 15 years from operating in the National Capital Territory. The Union of India, through the Solicitor General, argue…

Jaypee Rewa Cement, a cement manufacturer, used explosives to mine limestone, an essential raw material. The explosives attracted excise duty, and the company claimed credit for this duty under Rule 57‑A of the Central Excise Rules, arguing that the explosives were inputs used in relation to the manufacture of the fina…

The All India Float Glass Manufacturers Association complained that Indonesian exporters were selling float glass in India at predatory prices, alleging a restrictive trade practice under the Monopolies and Restrictive Trade Practices (MRTP) Act. The MRTP Commission issued an interim injunction restraining the exporter…

The respondents imported goods that were exempt from basic customs duty under a notification issued under Section 25(1) of the Customs Act when the goods entered Indian territorial waters and were stored in a bonded warehouse. When the goods were later removed from the warehouse, the exemption was withdrawn and the res…

Bajaj Auto Ltd. and its subsidiary purchased 13,200 shares in Bajaj Tempo Ltd., a listed public company. The Board of Directors of Bajaj Tempo refused to register the transfer, citing four reasons: potential inter‑connection, lack of bona‑fide investment, competition, and the transferees being undesirable. The Company …

The appellants, sons of the last Zamindar of the impartible Punganur Estate, filed suits for partition alleging that alienations made by their father before the estate was taken over by the Government under the Madras Estate (Abolition and Conversion into Ryotwari) Act, 1948 were not binding. The trial court upheld som…

The importer M/s. Ganesh Das Bhojraj claimed exemption from customs duty on green beans under Notification No.129/76-Cus, but the Central Government amended the exemption by Notification No.40/87-Cus, imposing a 25% duty. The importer contended that the 1987 notification, although published in the Gazette of India, was…

The respondent, a bus conductor with the Karnataka State Road Transport Corporation, was found in a domestic inquiry to have issued tickets of Rs 1.75 instead of the correct fare of Rs 2.25 for 35 passengers, thereby short‑charging each passenger. He was dismissed, but the Labour Court set aside the dismissal, holding …

Kishan Lal, an assessee, was levied interest under section 220(2) of the Income‑Tax Act for delayed payment of tax. He filed an application under section 220(2A) seeking reduction or waiver of the interest, but the Central Board of Direct Taxes (CBDT) rejected the application without recording any reasons. A writ petit…

Manoharlal appealed against his conviction under the Narcotic Drugs and Psychotropic Substances (NDPS) Act, contending that Section 50 was not complied with because he was not given a choice to be searched in the presence of a gazetted officer or a magistrate. The petitioner argued that the statute obliges the accused …

The appellant, a doctor who tested HIV‑positive, had his status disclosed by Hospital Z when he was about to marry Ms. Y, leading to social ostracism. He filed a consumer complaint seeking damages for breach of medical confidentiality and violation of his right to privacy under Article 21. The Supreme Court held that t…

The petitioners, Jain Brothers, who import automobile spare parts, challenged Section 3(2) of the Customs Tariff Act, 1975, on the ground that including customs duty in the valuation of imported goods for the purpose of levying an additional duty equal to excise duty was unconstitutional and ultra vires. The Supreme Co…

The All India Judges Association filed a writ petition seeking implementation of the recommendations of the First National Judicial Pay Commission (Shetty Commission) concerning service conditions of the subordinate judiciary. The Supreme Court examined whether the pay scales, allowances, recruitment methods, judge‑str…

Dr. Anil Bajaj, a faculty member of the Post Graduate Institute of Medical Education and Research, was granted permission to take up an assignment abroad on the condition that he would resume duty within two years, a condition that required an undertaking which he did not furnish. An office order stipulated that failur…

State Bank of India filed a suit for recovery of money against Y. Venkateswara Rao, obtaining a preliminary decree in its favour which was upheld by the District Court. After the decree, Section 21-A was inserted into the Banking Regulation Act, 1949 by the Banking Laws (Amendment) Act, 1984, prohibiting courts from re…

Express News Papers Ltd., a public limited company, resolved on 6 December 1962 to pay an interim dividend, payable on 16 January 1963. The Income Tax Officer reduced the rebate available under the Finance Act, 1964 for assessment year 1964‑65, treating the dividend as a reduction trigger. The company contended that, u…

The Supreme Court entertained a writ petition filed by environmental lawyer M.C. Mehta under Article 32 seeking directions to curb the growing menace of unregulated traffic in the National Capital Region (NCR) and National Capital Territory (NCT) of Delhi. Relying on the Motor Vehicles Act, 1988 and the Constitution, t…

The State of Madhya Pradesh, under Section 432(1) of the Criminal Procedure Code, granted a special remission on Republic Day 1978 to female prisoners and those belonging to Scheduled Castes and Scheduled Tribes (SC/ST). Writ petitioners, including Mohan Singh, challenged the scheme, alleging violation of the right to …

The Gujarat Industrial Development Corporation (GIDC), created under the Gujarat Industrial Development Act, 1962, sought exemption from income tax under Section 10(20A) of the Income Tax Act, 1961, claiming that its income arose from planning, development, or improvement of cities, towns, and villages. The Income Tax …

MIS. PA WAN BISCUITS CO. PVT. LTD. entered into an agreement with Britannia Industries Ltd. under which Britannia supplied raw materials and the recipe, and the appellant manufactured biscuits and received processing charges. The Assistant Collector of Excise, treating the appellant as an agent, fixed the assessable va…

The Supreme Court examined whether the Central Government could, under Section 99(2) of the Multi State Co-operative Societies Act, 1984, grant an exemption to an individual – the President of the National Cooperative Union of India (NCUI) – from the personal disqualifications imposed by Sections 36 and 37 of the Act. …

The case concerned whether a civil court could entertain a suit to determine title under the Tamil Nadu Minor Inam (Abolition and Conversion into Ryotwari) Act, 1963. The trial court had decreed in favour of the respondents, but the first appellate court set aside the decree on the ground that the Act barred civil cour…

The appellant imported seven hard disk drives pre‑loaded with computer software. Customs classified the consignment under heading 84.71 of the Customs Tariff Act, 1975, attracting a 25% duty, whereas the appellant contended that the goods should fall under heading 85.24, attracting only 10% duty as computer software. T…

The Uttar Pradesh State Electricity Board (U.P.S.E.B.) supplied electricity to Atma Steels, but a blown fuse in the potential transformer (PT) caused the meter to record consumption incorrectly, leading to a large assessment of Rs. 57,77,891.38. Atma Steels challenged the assessment in civil court, obtained reconnectio…

Neyveli Lignite Corporation Ltd., a fertilizer manufacturer, received a government subsidy under the Retention Price Scheme, which compensated the difference between the retention price and the maximum price fixed by the Fertilizer (Control) Order. The Tamil Nadu tax authority treated the subsidy as part of the company…

The respondent was appointed as Assistant Manager on a one‑year probation and, after being granted leave, failed to report for duty despite notices. The employer issued a one‑sentence order dated 30 November 1994 terminating her services, using the term 'Barkhast' (dismissed). The respondent challenged the termination,…

The Supreme Court examined whether a licence fee paid to the Government for the right to carry on the liquor trade makes the licencee a "buyer" under the explanation to sub‑section (11) of Section 206‑C of the Income Tax Act, 1961. The Court held that the licence merely authorises the holder to conduct business and doe…

The respondent owned the registered trade mark “Khargosh Chhap” (Reg. No. 112689) for bidis, registered in 1945. The appellant sold bidis under the label “Goat Cub”, which the respondent alleged was deceptively similar and amounted to passing off. The trial court dismissed the suit, but the High Court Single Judge and …

The Supreme Court examined an order of removal of a workman by the employer, which had been challenged before the Central Industrial Tribunal. The workman died while the tribunal proceedings were pending, and the tribunal had directed payment of wages from the date of dismissal to the date of death. Relying on its earl…

Madras Refineries Ltd., a petroleum refinery, sold its products primarily to Indian Oil Corporation Ltd. (IOCL). Under the Tamil Nadu General Sales Tax Act, 1959, tax is levied only at the point of first sale in the State, and Explanation 1 excludes sales between oil companies from being treated as first sales. The Sta…

The Consumer Action Group filed writ petitions under Article 32 challenging the constitutional validity of Section 113 of the Tamil Nadu Town and Country Planning Act, 1971 and the exemption orders issued under it, alleging ultra‑vires delegation of legislative power and arbitrary exercise without recorded reasons. The…

The Supreme Court examined two appeals arising from an order of the Monopolies and Restrictive Trade Practices (MRTP) Commission that restrained Colgate Palmolive India Ltd. from using the phrase "Suraksha Chakra" in its Colgate Dental Cream advertisements. The Commission had granted a temporary injunction under Sectio…

The Supreme Court examined a dispute arising under the Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992 where Standard Chartered Bank claimed that shares and securities pledged by broker Hiten Dalal were its security against a loss of Rs. 280.80 crore. The Court held that the bank had …

Gujarat Narmada Valley Fertilizers Co. used Low Sulphur Heavy Stock (LSHS) both as a feed stock in the partial oxidation process for producing liquid ammonia and as a fuel to generate steam for the same process. The company claimed full exemption from excise duty on the entire quantity of LSHS under three exemption not…

The Bangalore Development Authority (BDA) had made a bulk allotment of 604 sites to the Legislators' Housing Co-operative Society between 1981 and 1987 under Section 38B of the Bangalore Development Authority Act, 1976. A writ petition challenged the validity of the bulk allotment and the subsequent transfers of those …

The Management of Nilpur Tea Estate terminated the services of an employee on 1 February 1982 following a charge-sheet and domestic enquiry. The Labour Court set aside that termination and ordered reinstatement, a decision upheld by the High Court. While the reinstatement was pending, the employer again terminated the …

The petitioner, Sanjay Musale, filed a writ petition in the Madhya Pradesh High Court alleging public interest, but the petition concealed material facts and appeared to be filed on behalf of another person. The High Court dismissed the petition, holding that there was no genuine public interest and that the court's pr…

The appellant, Mis. Somaiya Organics (India) Ltd., manufactured industrial alcohol and was initially exempt from a vend fee under the U.P. Excise Act, 1910. The exemption was withdrawn in 1979 and the company filed writ petitions; the High Court ordered it to give a bank guarantee and/or deposit amounts in a separate a…

The appellant, Indian Aluminium Company Ltd., challenged the levy of entry tax on furnace oil brought into Karnataka, arguing that Entry No. 11 (and its amended counterpart Entry No. 67) of the Karnataka Tax on Entry of Goods Act, 1979, did not cover furnace oil. A Single Judge had held in its favour, but the State app…

In M.C. Mehta v. Union of India (Writ Petition (C) No.13029 of 1985), the Supreme Court issued comprehensive directions under the Motor Vehicles Act, 1988 and the Motor Vehicles Rules, 1993 to improve road safety and curb environmental pollution. The Court ordered verification of all commercial licences issued between …

The appellants, industrial consumers, had entered into contracts with the Madhya Pradesh Electricity Board requiring them to pay a minimum guaranteed charge equivalent to 40% of the contract demand, irrespective of actual consumption. They challenged the Board's demand for these charges, arguing that the Board had not …

The petitioners sought judicial intervention under Article 32 for the upgradation of sewerage management systems in the trans‑Yamuna area of Delhi and several sectors of NOIDA. The Supreme Court constituted a five‑member committee chaired by former Cabinet Secretary P.K. Kaul to examine the issues and submit a report. …

The Supreme Court examined orders that forfeited the pensions of four military officers who had been convicted by General Court Martials and dismissed or cashiered. The respondents challenged the forfeiture on the grounds that the Army Pension Regulation 16(a) and Navy Pension Regulation 15(2) were inconsistent with th…

The respondent filed belated income‑tax returns for assessment years 1978‑79 to 1980‑81 after a search and seizure under Section 132 of the Income‑Tax Act, and the assessing officer made assessments higher than the returns. He was prosecuted under Section 276‑C for willful tax evasion. The respondent sought relief unde…

Mis Arosan Enterprises Ltd entered into a contract with the Union of India/FCI for the supply of 58,000 metric tonnes of sugar, stipulating that shipment by 31 October 1989 was the essence of the contract but also allowing the buyer to extend the delivery period at a discount. The buyer cancelled the contract for non‑s…

The respondent attempted to gift out‑houses attached to a building to his wife by an unregistered declaration dated 10 October 1966. The Gift Tax Officer rejected the claim, holding that Section 123 of the Transfer of Property Act, which requires a registered instrument for a gift of immovable property, was not complie…

Pfizer Ltd., a pharmaceutical manufacturer, terminated two security staff members (respondents) after they were arrested for alleged theft, invoking its standing order for loss of confidence. The respondents filed complaints under Section 28 of the Maharashtra Recognition of Trade Union and Prevention of Unfair Labour …

The case concerned members elected to the Orissa Zilla Parishad who had not taken the oath of allegiance required under Section 36 of the Orissa Zilla Parishad Act, 1991. The statute mandates that the oath be taken within three months of election or at any one of the first three meetings of the Parishad, whichever is l…

The State of Orissa appealed against the appointment of an arbitrator under Sections 8 and 20 of the Arbitration Act, 1940, filed by contractor Sri Damodar Das. The Supreme Court examined whether Clause 25 of the water‑supply contracts, which made the decision of the Public Health Engineer final, amounted to an arbitra…

The respondents, employed by Railway Employees' Consumer Co-operative Stores registered under the Andhra Pradesh Co-operative Societies Act, 1964, sought declaration from the Central Administrative Tribunal (CAT) that they were regular railway employees in Class‑III posts entitled to salary, promotions and other benefi…

The East India Hotels Ltd. challenged an assessment that taxed sales made in the restaurants of its hotels under the Delhi Sales Tax Act, 1975. The appellant argued that food served in a hotel restaurant does not constitute a "sale" of goods and that Section 4(1)(c) of the Act applies only where cabaret or similar ente…

The Faridabad CT Scan Centre, a private diagnostic centre not attached to any hospital, sought exemption from customs duty on imported hospital equipment under Notification No. 64188 dated 1‑3‑1988. It argued that similar centres had been granted the exemption and that denial violated Article 14 of the Constitution. Th…

The Supreme Court considered an arbitration award arising from a construction contract for the Giri Hydel project, where the contractor claimed price revision after the total work exceeded a 20% deviation limit. The arbitrators were tasked with interpreting the contract clauses on rate revision and awarded increased ra…

The workman, S.T. Hadimani, claimed that he had rendered service for 240 days in the relevant year and that his employment was terminated without payment of retrenchment compensation. The employer, the Range Forest Officer, denied that the workman had completed the requisite 240 days. The Labour Tribunal accepted the w…

Mis Presto Industries, an industrial unit in the Kandla Free Trade Zone, claimed exemption from excise duty on waste scrap under Notification No.16/83‑CE after paying only basic customs duty on the scrap cleared for home consumption. The Revenue discovered that the additional duty under Section 3(1) of the Customs Tari…

The Supreme Court entertained a writ petition under Article 32 seeking effective solid waste management in Delhi, noting that earlier directions in Dr. B.L. Wadhera v. Union of India had not been implemented. The Court observed that no landfill sites had been identified, compost plants were not constructed, and daily s…

The respondent, L.A. Balakrishnan, was appointed as an Assistant Professor on probation and was terminated twice within the probation period—first on 16 June 1991 citing unsatisfactory job proficiency, and later on 1 August 1991 by a brief order. Both terminations were challenged before the Educational Tribunal on the …

The appellant, C. Gangacharan, sent money from abroad to the respondent, C. Narayanan, to purchase immovable property in the appellant's name, but the respondent bought the property in his own name and that of his brothers. The appellant filed a suit for possession in 1983, which was decreed in 1985. While execution wa…

An accident involving two scooters occurred on 4 July 1979. The driver of the second scooter, respondent No.3, held a learner's licence that had expired in November 1977 and possessed no valid driving licence at the time of the accident. The claimant, respondent No.1, obtained a compensation award from the Motor Accide…

The petitioners challenged the insertion of the Gudalur Janmam Estates (Abolition and Conversion into Ryotwari) Act, 1969 and the West Bengal Land Holding Revenue Act, 1979 into the Ninth Schedule of the Constitution after they had been struck down as unconstitutional. The issue was whether such post‑1973 insertions, p…

M.J. Exports Ltd imported 55 haemodialysers under the Open General Licence on 19 October 1988, claiming exemption from customs duty under Notification No. 208 of 1981 for life‑saving equipment and paid no duty. The goods were subsequently intended for export to the USSR. Customs authorities held that such life‑saving i…

The Supreme Court examined the constitutional validity of the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 (as amended) after the Delhi High Court had struck it down as violative of Article 14 and as eroding judicial independence. The Court held that Parliament has the competence to enact the Act…

The husband of Smt. Asha Goel obtained a life insurance policy from the Life Insurance Corporation of India (LIC) in 1979 and died in 1980. The widow claimed the sum assured, but LIC denied payment alleging that the deceased had misrepresented his health in the proposal. The widow filed a writ petition under Article 22…

The Housing and Urban Development Corporation Ltd (HUDCO) was allotted 42.6 acres of Government land in Delhi in 1990 for development, with possession taken in March 1994 but a formal lease executed only in July 1997. The Delhi Municipal Corporation levied property tax on the vacant land for the period July 1990 to Mar…

A violent dispute between rival trade unions in Trichur led to the stabbing deaths of two brothers, Vincent and Davis. The accused, Al (N.G. Sreedharan) and A2 (V.K. Sudhan), were initially acquitted by the trial court, but the Kerala High Court convicted them under Section 302 read with Section 34 of the IPC. On appea…

Punjab National Bank filed a suit for recovery of money against a principal debtor and guarantors, which was transferred to the Debt Recovery Tribunal (DRT). The DRT decreed that the bank could recover the debt by selling the guarantors' mortgaged plant, machinery and property and directed the Recovery Officer to proce…

Haryana Telecom Ltd filed a winding‑up petition against Sterlite Industries before the Punjab & Haryana High Court. The petitioner then moved an application under Section 8 of the Arbitration and Conciliation Act, 1996, seeking to have the dispute referred to arbitration on the basis of an existing arbitration agreemen…

The UPSC issued a notification for the 1988 Central Services Examination stating an approximate 740 vacancies, subject to alteration. After the written examinations, the final number of vacancies was reduced to 470, and consequently 940 candidates (twice the vacancies) were called for interview. The respondents, placed…

Vishal Jeet, claiming to be an advocate, filed a fresh contempt petition (CRL No. D4I06 of 1998) against the Union of India and others, alleging that he had been denied membership of the Central Advisory Committee. An earlier contempt petition (No. 1/1994) on the same grievance had been dismissed by the Supreme Court. …

The Central Board of Secondary Education (CBSE) challenged orders of the Rajasthan High Court that allowed certain students, who did not meet eligibility criteria, to appear for board or university examinations. The petitioners argued that such orders contravened the statutory eligibility requirements and amounted to a…

Sundaram Finance Ltd entered into a hire‑purchase agreement for two wind‑turbine generators with NEPC India Ltd, which contained an arbitration clause. After the respondent defaulted on payments, the appellant sought interim custody of the equipment under Section 9 of the Arbitration and Conciliation Act, 1996, and the…

In this public interest litigation, the Supreme Court was asked to clarify the status of an ad‑hoc committee headed by Justice R.K. Shukla that had been constituted under a previous order of the Court. The Court had subsequently created a permanent Environment Pollution (Prevention and Control) Authority for the Nation…

The Supreme Court examined the scope of the Forest Conservation Act, 1980 and clarified that the term "forest" includes all statutorily recognised forests irrespective of ownership. It held that any activity such as operating saw‑mills, veneer or plywood mills, or mining within forest areas is a non‑forest purpose and …

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 Department of Space (Union of India) sought land in Tamil Nadu for a rocket‑launching station under a notification issued pursuant to Article 258(1) of the Constitution. After the Land Acquisition Officers awarded compensation, owners obtained a reference under Section 18 of the Land Acquisition Act, 1894, and the …

The landlord filed a suit for eviction of the tenant company for non‑payment of rent and, during the suit, sought an order under Section 11(4) of the Bombay Rents, Hotel and Lodging House Rates Control Act directing the tenant to deposit the arrears. The tenant argued that, because it had been declared a sick industria…

The appellant, Tarun Bora (alias Aloka Hazarika), was convicted under Section 365 of the Indian Penal Code for kidnapping and under Sections 3(1) and 3(5) of the Terrorist and Disruptive Activities (Prevention) Act (TADA) for alleged terrorist conduct. The offence occurred on 18 August 1991, whereas Section 3(5) of TAD…

The Parambikulam Aliyar Project was originally set up to irrigate a defined ayacut, and in 1983 the Madras High Court recorded that the petitioners would not object to an extension of 115,000 acres provided the original ayacuts received water at least once every 18 months. In 1993 the Tamil Nadu Legislature enacted the…

The case examined whether a sitting High Court judge appointed as President of a State Consumer Disputes Redressal Commission could continue to function as a judge. A group of advocates challenged the appointment, arguing it created a master‑servant relationship and threatened judicial independence, while the governmen…

The petitioners, shroffs who operated as unincorporated firms providing credit and accepting public deposits, challenged the constitutionality of Section 45‑S of the Reserve Bank of India Act (as amended in 1997) which prohibits such entities from accepting deposits. They argued that the provision violated Articles 19(…

In M.C. Mehta v. Union of India & Ors., the Supreme Court examined the State's failure to implement its earlier directions aimed at curbing chaotic traffic and vehicular pollution in Delhi, which affect the right to life under Article 21 and the State's duties under Articles 47, 48A and 144 of the Constitution. The Cou…

The appellants filed a suit for ejectment against the respondents for arrears of rent and sub‑letting, and obtained a decree for possession of the premises. In the execution proceedings the second respondent claimed to have purchased the undivided interest of certain coparceners of the Hindu Undivided Family of the dec…

The Government of Haryana issued a show‑cause notice demanding excise duty on beer brewed by Haryana Brewery Ltd, alleging that the wastage in the brewing process exceeded the statutory allowance. The brewery contended that duty could be levied only after the beer became fit for human consumption and that the 7% wastag…

The Supreme Court considered appeals by certificate from the Kerala High Court concerning the assessment year 1978-79. The issue was whether the statutory deduction under Section 36(1)(viii) of the Income Tax Act, 1961, should be calculated on the total income before allowing that deduction. The Court examined earlier …

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, Atchaiah and Kondal Reddy, bought land that was later acquired by the government and received compensation, part of which was treated as capital gain and taxed individually in assessment years 1965-66 and 1968-69. In 1972 the Income Tax Officer (ITO) issued a notice under s.148 alleging unassessed inco…

The respondent imported goods claiming they were accessories exempt from customs duty, paid duty under protest, and later sought a refund. The Assistant Collector granted a refund of about Rs 2.5 crore for certain items, deeming them accessories, while denying refund for others as spares. The Commissioner (Appeals) inv…

Syed Dastagir entered into a sale agreement with T.R. Gopalakrishna Setty for Rs.9,500, paying most of the consideration but the defendant refused to accept the remaining Rs.120 and execute the sale deed. The plaintiff deposited the balance in court and sued for specific performance. The trial court and the appellate c…

Hiten P. Dalal (appellant) issued four cheques to Standard Chartered Bank between December 1991 and March 1992 for securities transactions. The cheques were dishonoured for insufficient funds and the bank served notices under Section 138 of the Negotiable Instruments Act. Dalal was convicted by a Special Court establis…

Hyderabad Industries Ltd. and another imported asbestos fibre before 1986 and were demanded additional customs duty under Section 3(1) of the Customs Tariff Act, 1975. The appellants argued that the fibre, obtained by merely separating it from the parent rock, was not a manufactured article and therefore not liable to …

The petitioner, Sita Ram Singhania, challenged a stay order granted by the Allahabad High Court in a suit filed by banks before the Debt Recovery Tribunal (DRT) under the Recovery of Debts Due to Banks and Financial Institutions Act, 1993. The suit was instituted in the State of Madhya Pradesh, but the Allahabad High C…

The respondent, Nandi Printers Pvt. Ltd., manufactured playing cards (Tariff Item 56) and printed cartons (Tariff Item 68). Under Notification No. 80/80 dated 19‑06‑1980, printed cartons were exempt from excise duty, but the notification barred manufacturers whose aggregate turnover of excisable goods under more than o…

The Collector of Central Excise appealed against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) which had allowed Mis. Shalimar Chemical Industries to claim exemption from excise duty on benzene, toluene and xylene under the notification dated 1 March 1984. The exemption was condition…

The Union of India sold a 51% stake in Bharat Aluminium Company Ltd (BALCO), a public sector undertaking, to Sterlite Industries, prompting challenges by the BALCO Employees Union, the State of Madhya Pradesh, and a public‑interest litigant. The petitioners argued that the disinvestment violated constitutional provisio…

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…

Videsh Sanchar Nigam Ltd. sued the foreign vessel M.V. Kapitan Kud for damage to an international submarine cable, alleging the ship’s anchor caused a break. The Bombay High Court arrested the vessel and later ordered its release on security, a decision appealed to the Supreme Court. The Court examined whether the appe…

Pallav Sheth, a notified company debtor, was ordered by a Special Court to pay a decree and was restrained from alienating his assets. He later set up benami companies and transferred assets, which the Custodian discovered through an Income‑Tax raid. The Custodian filed an application for contempt, alleging Sheth viola…

The appellants, holders of FL‑1 (stockists/retailers) and FL‑3 (bars/restaurants) licences under the Kerala Abkari Act, challenged the State's demand for differential excise duty on unsold Indian‑made foreign liquor stock held as of 1‑April‑1996, after the duty was raised from Rs.20 to Rs.200 per proof litre. The State…

The Supreme Court, hearing a suo motu contempt petition filed by environmental activist M.C. Mehta, examined the failure of the Union of India, the NCT of Delhi and the Municipal Corporation of Delhi to comply with its earlier orders directing the relocation or closure of non‑conforming industries operating in resident…

The respondents had executed a usufructuary mortgage in favour of the appellant and later claimed to be "debtors" under the Tamil Nadu Debt Relief Act, 1979. The dispute turned on the meaning of the expression "not less than Rs. 1200" in the proviso to Section 3(3) of the Act, which exempts persons whose property renta…

Hindustan Lever Ltd (the appellant) challenged a cease‑and‑desist order issued by the Monopolies and Restrictive Trade Practices (MRTP) Commission. The Commission had received complaints from former stockists alleging that the appellant engaged in restrictive trade practices such as tie‑ups, area restrictions and refus…

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…

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 …

Jay Bharat Credit and Investment Co. Ltd., a hire‑purchase financier, challenged the levy of sales tax on the total amount (vehicle price plus hire charges) paid by hirers under the Bengal Finance (Sales Tax) Act, 1941 as extended to Delhi and later the Delhi Sales Tax Act. The tax authorities held that the hire‑purcha…

The petitioners challenged a High Court order on the interpretation of Section 5(4)(a) of the Administrative Tribunals Act, 1985, contending that a Chairman who is a Judicial Member could also act as an Administrative Member on another bench. The Supreme Court examined the language of the provision, which allows a Chai…

Deo Nandan and another purchased land from Bechan, a sirdar, on the same day Bechan filed an application under Section 134 of the U.P. Zamindari Abolition and Land Reforms Act, 1950 and deposited the required revenue. Bechan died before a bhumidari certificate was issued; his widow later sold the land to Ram Saran. The…

The appellants, manufacturers and dealers of fully automatic washing machines, claimed that their products qualified as "electronic goods" under a 1988 notification issued under Section 9 of the Andhra Pradesh General Sales Tax Act, 1957, and therefore were liable to a concessional tax rate of 2% (later 4%). The State …

Indian Bank advanced money to Chemmeens Exports Pvt. Ltd. secured by an equitable mortgage and, after the company was wound up, obtained leave to sue the company in liquidation. A preliminary decree was passed ordering the company to pay the debt by a specified date, failing which the bank could obtain a sale order. Th…

The petitioners, Chandraswami and another, were accused of cheating under Sections 120B and 420 of the IPC for allegedly obtaining US$1 lakh from a complainant in 1983. They were arrested in 1988, released on bail with conditions, and later permitted to travel abroad. After a Supreme Court‑ordered restraint on foreign …

Solidaire India Ltd. had taken three loans from Fairgrowth Financial Services Ltd. and claimed that the agreed interest rate was 18% per annum. The Special Court (Trial of Offences Relating to Transactions and Securities) Act, 1992, awarded interest at 21.5% and 23% respectively, which the appellant contested. The appe…

The Supreme Court considered an appeal by the Collector of Customs against a Karnataka High Court judgment that had allowed a writ petition filed by M/s. Lekhraj Jessumal and Sons. The respondents had imported miniaturised reed switches for electronic hearing aids, which the customs authorities held were not covered by…

The Supreme Court considered a petition filed under Article 32 seeking clarification on the constitution of an Environment Pollution (Prevention and Control) Authority for the National Capital Region (NCR) under Section 3 of the Environment Protection Act, 1986. The Court examined whether the earlier order of 13 Septem…

Western Press Pvt. Ltd., a company that was not a party to the proceedings before the Special Court under the Securities Act, 1992, sought to prevent its premises from being attached for recovery of public money siphoned through a group of companies. The Special Court had passed a consent decree ordering the respondent…

The appellant's land was acquired for the Vengalarayasagar Project under a notification issued on 20 September 1979 pursuant to section 4(1) of the Land Acquisition Act, 1894. The Land Acquisition Officer initially fixed compensation at Rs 10,000 per acre, but the Subordinate Judge, on reference under section 18(1), en…

The appellant, Sanjay Industrial and Engineering Co., challenged a decision of the State Government before the Supreme Court, raising two main points. First, it contended that a letter dated 5 July 1979 should be treated as an integral part of an agreement dated 17 July 1979, thereby creating an obligation to pay Rs. 4…

The petitioner sought a declaration and injunction to prevent the attachment and sale of land that had been attached to satisfy a monetary award against the respondent society. He relied on Section 53-A of the Transfer of Property Act, claiming that an agreement of sale executed after the attachment but before judgment…

The petitioners challenged the acquisition of their land by a Gram Panchayat for a school, arguing that the Land Acquisition Officer (LAO) had lost jurisdiction after initially dropping the proceedings due to the Panchayat’s lack of funds. The Supreme Court held that the LAO retained power to reopen the inquiry and mak…

The Customs officials seized foreign exchange worth Rs.13,27,212 being exported from India. During investigation, a co‑accused, Mr. Dudani, gave a statement to customs officers under Section 108 of the Customs Act, implicating both himself and the petitioner, Mr. Sukhawani, in the contravention. The Additional Collecto…

The U.P. Madhyamik Shiksha Parishad employed daily wage workers as class‑IV staff for manual tasks during examinations, paying them a daily rate fixed by the District Magistrate under the Minimum Wages Act. The workers filed a writ petition seeking regularisation and equal pay with regular class‑IV employees. The Allah…

The State of Haryana issued a notification under Section 4(1) of the Land Acquisition Act, 1894 on 22 January 1981 and the Collector made an award on 19 April 1984, dispensing with the enquiry required by Section 5‑A by invoking Section 17(4). The landowners filed a writ petition on 13 May 1985 challenging the notifica…

The Market Committee, Hodal appealed against a High Court order that had set aside a land acquisition award on the ground that the government’s dispensing with the enquiry required under Section 5A of the Land Acquisition Act, 1894 was invalid. The award had been made on 19 May 1984, possession taken, and compensation …

The petitioners, owners of land acquired under the Land Acquisition Act, 1894 as amended by Act 68 of 1984, sought solatium, interest, and an additional amount after the award and supplementary award were made. The Supreme Court examined whether owners who remained in possession of the land were entitled to the statuto…

The petitioner, a former railway employee, filed a contempt petition against the General Manager of Northern Railway for failing to comply with a court order directing payment of Rs 50,000. The General Manager claimed he only learned of the order on 27 September 1995, issued a cheque on 29 September, which the petition…

Sakti, through its director, issued a show‑cause notice to employee R.K. Ragala. Before the notice could be acted upon, Ragala retired from service. The Andhra Pradesh High Court quashed the notice, although it interfered at the notice stage. The appellant filed a special leave appeal before the Supreme Court. The Cour…

The Municipal Council of Khurai received a 7‑acre parcel of land (Khasra No. 412/2) as a gift in 1912 to establish a grain market. The Council later transferred the land to the Krishi Upaj Mandi Samiti (Market Committee) under the Madhya Pradesh Agricultural Produce Markets Act, 1960, and claimed compensation for the t…

M/s RamBal Private Ltd., a manufacturer of nuts, bolts and screws for automobiles (item 20 of the Fifth Schedule), claimed a 35% development rebate under Section 33(1)(b)(i)(A) of the Income Tax Act, 1961 for machinery installed before 1‑April‑1970. The Income‑Tax Officer allowed only a 20% rebate, contending that the …

The Supreme Court examined the constitutionality of the Fast Track Courts Scheme introduced under the Eleventh Finance Commission, which sought to appoint retired judges, promote judicial officers ad‑hoc, and enlist members of the Bar to clear pending cases. Petitioners challenged the scheme on grounds that the Constit…

The Association of Industrial Electricity Users challenged the tariff fixed by the Andhra Pradesh Electricity Regulatory Commission for the financial year 2000-01, contending that the tariff should have been fixed under Section 26(9) and that the Act prohibits classification of consumers or any undue preference. The Hi…

The petitioner filed a writ petition under Article 32 of the Constitution challenging the correctness of a decision that had become final on its merits. The petition sought reconsideration of that final decision. The Court examined whether Article 32 can be invoked to obtain a fresh look at a final order. Relying on th…

The appellants, eleven persons charged with offences including murder under s.302 IPC, were juveniles at the time of the alleged crime and were therefore required to be tried by a Juvenile Court under the West Bengal Children Act, 1959. No Juvenile Court had been constituted, and the trial was conducted by an Additiona…

The husband, a tenure‑holder under the Uttar Pradesh Imposition of Ceiling on Land Holdings Act, surrendered surplus agricultural land. His wife, who had been judicially separated from him since 1973, claimed that she and their minor children should be treated as a separate holding, allowing her to retain more land. Th…

The appellant, a senior Assistant Engineer in the Uttar Pradesh Public Works Department, was promoted ad‑hoc to Executive Engineer on 12 July 1979 and regularised on 30 June 1980. He filed a writ petition on 29 September 1980 challenging the seniority list of Assistant Engineers. The Allahabad High Court held that any …

The appellant, a tenant, was ordered to be evicted under Section 8 of the Pepsu Tenancy and Agricultural Lands Act (Second Amendment) 1956 after the three‑year minimum tenancy period expired. The lower tribunals held that expiry alone gave the landlord a right to eject. The Supreme Court examined whether Section 8 conf…

The appellants imported polyvinyl alcohol and argued that, under Section 3 of the Customs Tariff Act, 1975, they should pay the same duty rate as an Indian manufacturer, i.e., the concessional 10% ad valorem rate provided by Excise Notification No. 185 of 1983, provided the raw material (vinyl acetate monomer) had appr…

The tenant, Brij Bhushan, applied to the Rent Controller under Section 6A of the Haryana Urban (Control of Rent and Eviction) Act, 1973, to deposit rent because the landlord, Kewal Kumar, refused to accept rent and give a receipt. The tenant deposited Rs. 7,500 covering rent from 12‑Feb‑1987 to 11‑May‑1988. The landlor…

The tenant, V. Radhakrishnan, occupied a non‑residential building owned by S.N. Loganatha Mudaliar, who filed an eviction petition on the grounds of alleged rent default and a bonafide personal requirement to set up his son’s business. The Rent Controller dismissed the petition, finding no default and no bonafide requi…

The Supreme Court examined the Union of India's repeated attempts to extend the deadline for phasing out diesel buses in Delhi and to modify the Court's earlier orders directing a complete conversion to CNG. It held that the directions of the Bhure Lal Committee and the Environment Pollution (Prevention and Control) Au…

The appellant was elected to the Karnataka Legislative Assembly by a margin of 138 votes. The defeated candidate filed an election petition under Section 81 of the Representation of the People Act, 1951, alleging that the counting supervisors failed to fill the required check memos, that ballot papers were improperly r…

The State of Punjab prosecuted Rajesh Syal, former director of Golden Forest (India) Ltd, for fraudulently collecting public money and failing to return it, leading to multiple criminal cases in different courts under IPC sections 406, 420, 468, 471, 1208 and Punjab Reforms Act s.7(2). Syal filed applications under CrP…

The Rajasthan Sales Tax Act, 1994 requires transporters to carry declaration Form ST‑18A and other documents under Section 78(2). A truck of Mis D.P. Metals was stopped at a check‑post without the form, seized and a penalty of 30% of the goods' value was imposed under Section 78(5). The respondents challenged the const…

The appellant bought 90 non‑cumulative preference shares of Rs 1,000 face value at Rs 420 each. The company reduced the share capital twice, first paying Rs 500 per share in 1965 and later reducing the face value to Rs 50 and paying Rs 450 per share in 1966. The Income Tax Officer treated the Rs 450 per share received …

Flock (India) Pvt. Ltd., a jute hessian manufacturer, claimed its product fell under tariff item 22‑A, but the Assistant Collector classified it under 22‑B, an order appealable under the Central Excise and Salt Act. The assessee did not appeal the classification order and instead filed a refund claim alleging misclassi…

The appellant, Shobha Suresh Jumani, wife of a detenu whose properties were ordered forfeited under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976, filed an appeal claiming to be a "person aggrieved" under Section 12(4) of the Act and also sought maintenance under the Hindu Adoption …

The Supreme Court, hearing a writ petition under Article 32 challenging the implementation of the Forest Conservation Act, 1980, modified its earlier interim order of 12 December 1996. It directed the constitution of a High Power Committee to prepare an inventory of all timber and timber products in forest areas and mi…

The Union of India appealed against the Bombay High Court’s order dismissing Solar Pesticides Pvt. Ltd.’s claim for refund of additional customs duty paid on imported copper scrap used as raw material for copper oxychloride. The issue was whether the doctrine of unjust enrichment applies when imported raw material is c…

In the civil appeal filed by M/s. Weston Components Ltd. against the Commissioner of Customs, New Delhi, the appellant challenged the imposition of a redemption fine after its imported goods had been released on the execution of a bond. The goods were released to the appellant following an application and bond executio…

The Supreme Court dismissed appeals by Sharma Transport and other tourist bus operators challenging the Andhra Pradesh Government's cancellation of a tax concession for tourist vehicles. The operators argued that the concession, granted based on a 1993 letter from the Union Government, could not be withdrawn and that t…

The appellant was found with 5,940 grams of heroin concealed in a suitcase at Chennai International Airport while attempting to transport it to Singapore. The trial court acquitted him on the ground that mandatory provisions of Sections 42 and 50 of the NDPS Act were not complied with, but the High Court reversed the d…

The State of Karnataka issued a Section 4(1) notification on 28‑11‑1987 (published 23‑2‑1988) indicating its intention to acquire land for housing. A declaration under Section 6(1) was made on 22‑2‑1989, within one year of the Section 4 publication, and was later published in the Official Gazette on 9‑3‑1989. The petit…

The case arose from a bomb blast in Bow Bazar, Calcutta, which demolished a building, killed 69 people and injured many others. The prosecution alleged that the accused conspired to manufacture and explode bombs to terrorise the public and disrupt communal harmony, charging them under Sections 1208, 302, 307, 326, 436 …

The case concerned the settlement of a country liquor shop in Assam under the tender system prescribed by the Assam Excise Rules, 1945. Respondent No. 4, an educated unemployed applicant, submitted a tender but failed to provide the detailed financial particulars required by Rule 206(2). The Board of Revenue rejected t…

Diwan Sugar Mills, a partnership that owned a sugar factory leased to Diwan Sugar and General Mills (Pvt) Ltd., claimed Rs 12 lakhs as compensation under Section 7(5) of the Uttar Pradesh Sugar Undertakings (Acquisition) Act, 1971, arguing that no deductions should be made for liabilities of the lessee. The Prescribed …

The respondent appealed a rateable value order under Section 217(1) of the Bombay Municipal Corporation Act to the Additional Chief Judge of the Small Causes Court. That order was challenged by the respondent in a second appeal to the High Court under Section 218D, where a single judge partially allowed it. The appella…

The plaintiff, successor to Tukaram Devsarkar, entered into a 1969 agreement to purchase three acres of land from Balwantrao Ganpatrao Pande for Rs.2,000, paying Rs.1,000 as earnest money and stipulating that a sale deed be executed by 15‑April‑1972. The agreement contained a clause that if either party defaulted, the …

The Uttar Pradesh Forest Corporation claimed exemption from income tax on the ground that it was a "local authority" under Section 10(20) of the Income Tax Act, 1961, and alternatively that it was a charitable institution under Section 11(1). The assessing officer rejected the claim, the Commissioner of Income Tax (App…

Devi Dass Gopal Krishen Ltd. and another, manufacturers of edible oil in Punjab and Haryana, sold their product in Jammu & Kashmir where a notification dated 7 March 1991 under Section 5 of the Jammu & Kashmir General Sales Tax Act, 1962 exempted local manufacturers from sales tax. The tax rate on edible oil was later …

The writ petition filed by environmental activist M.C. Mehta in 1985 sought proper management and control of traffic in the National Capital Region and Delhi, highlighting vehicular pollution and chaotic traffic conditions that endangered public safety. The Supreme Court observed that the executive is primarily respons…

The petitioner, MD Noorul Hoda, bought land benami in the name of his brother‑in‑law Rafique on 1 December 1959. Respondents obtained a partition decree (preliminary decree 22 January 1973, final decree 9 February 1974) allocating the land to Bibi Raifunnisa. The petitioner later obtained a second sale deed from Rafiqu…