P N BHAGWATI

The Indian and Eastern Newspaper Society, a registered society that owned a building with a hall and rooms let out for rent, had its income from these facilities assessed as business income for the years 1960‑61 to 1963‑64. During a departmental audit, the Income Tax Department’s internal audit unit opined that such re…

Cement Marketing Co. of India Ltd. sold cement under the Cement Control Order, charging freight as part of a "free on rail destination" price that was paid by purchasers and deducted from invoices. The company omitted the freight amount from its sales‑tax returns, believing it was not part of the sale price. The Assist…

Ganeshlal Jashraj was charged under section 16(1)(a)(i) of the Prevention of Food Adulteration Act, 1954 for selling adulterated turmeric powder to a food inspector. He pleaded not guilty, but after the prosecution evidence closed he was examined under section 313 of the CrPC and, via plea‑bargaining, submitted an appl…

The respondents, cigarette manufacturers, packed cigarettes in primary packets, secondary cartons and finally in corrugated fibre‑board containers and argued that the cost of the final containers should not be part of the "value" for excise duty. The Union of India contended that all packing, whether primary or seconda…

The Andhra Pradesh Government issued a notification under Section 4(1) of the Land Acquisition Act, 1894 to acquire land for the Hyderabad Urban Development Authority, publishing it in the Gazette on 4 August 1977 and giving public notice in the locality on 3 October 1977, a gap of more than two months. The respondents…

The Supreme Court examined a notification issued under section 4(1) of the Land Acquisition Act, 1894 on 18 October 1979, which was published in the Official Gazette the same day. The Revenue Divisional Officer directed that public notice of the notification's substance be given in the locality on 19 November 1979, and…

Food Specialities Ltd manufactured various dairy and food products for Nestle's Products India Ltd under Nestle's registered trademarks and supplied them at a wholesale price (free on rail or free on lorry). The dispute arose over the valuation of these goods for the purpose of levying excise duty under the Central Exc…

The Supreme Court examined a long‑standing dispute among members of the Sulakhe joint family concerning whether various incomes and assets derived from a partnership firm (Sulakhe & Co.) and a public limited company (Lokmanya Mills Ltd.) belonged to the joint family or to individual members. The Court held that remuner…

The petitioners challenged the 1983 Assam Legislative Assembly election, alleging that the electoral rolls of 1979 were defective because they had not been revised as required by the Representation of the People Act, 1950 and allegedly contained non‑citizens. They filed writ petitions under Article 226 of the Constitut…

The petitioners, members of the Adi‑Dravida caste who had converted to Christianity, were denied free bunks under a central welfare scheme for Scheduled Castes because a Tamil Nadu order incorporated paragraph 3 of the Constitution (Scheduled Castes) Order, 1950, which excludes persons of religions other than Hinduism …

The appellants, registered coal dealers under the U.P. Sales Tax Act, collected sales tax from purchasers after coal became taxable in 1965, but were later held not liable for tax and sought a refund of the amounts deposited. The Sales Tax Officer rejected the refund claim, relying on Section 29-A, which permits refund…

In the 1980 Punjab Legislative Assembly election, Surinder Singh was elected but his victory was challenged on two grounds of corrupt practice under the Representation of the People Act, 1951: (1) alleged "undue influence" for disturbing an Akali Party meeting with firearms, and (2) alleged "bribery" for promising to h…

The statutory agent in Guntur exported tobacco to Japan and France and paid a 3% commission to non‑resident agents (Toshoku Ltd. and a French firm). The sale proceeds were received in India, and the agent made credit entries for the commissions in his books before remitting the amounts abroad. The Revenue assessed the …

The case involved multiple writ petitions challenging the constitutional validity of a circular letter issued by the Law Minister on March 18, 1981, seeking consent from additional judges for appointment to other High Courts, short-term extensions of additional judges, and transfers of Chief Justices. The Court address…

The Supreme Court examined an election petition that had been dismissed for the petitioner's failure to appear and produce evidence, despite statutory mandates for disposal within six months. The petitioner sought to delete a specific prayer, and the High Court allowed the deletion and later permitted withdrawal of a r…

The petitioner, a railway commuter, filed a writ petition under Article 32 seeking a mandamus directing the Union of India to implement the recommendations of the Kunzru, Wanchoo and Sikri Committee reports, appoint a fact‑finding commission and improve railway safety, invoking Articles 19 and 21. The Union, through a …

The Hindu undivided family of Kapurchand Shrimal claimed that its joint family property had been partitioned, sending letters to the Income‑Tax Officer on 10 Oct 1960, 16 Jun 1961 and 11 Mar 1962. Despite these timely claims, assessment orders for the years 1955‑56 to 1958‑59 were completed without the inquiry mandated…

The Assistant Collector of Customs intercepted a fishing vessel carrying 194 ingots of silver, suspecting smuggling. The accused were convicted under several statutes, including section 135(1)(a)(ii) of the Customs Act, 1962. The Bombay High Court set aside the conviction under the Customs Act, holding that the phrase …

The appellant, a partner in two different partnership firms, contributed shares of limited companies to the firms as capital. The Revenue argued that the contribution constituted a transfer of a capital asset under section 45 of the Income Tax Act, 1961 and that a capital gain arose because the market value of the shar…

The Supreme Court heard applications filed by social and child welfare agencies seeking clarification of the principles and procedures it had laid down in Laxmi Kant Pandey v. Union of India for inter‑country adoption of Indian children. The agencies raised thirteen specific points, ranging from the separation of scrut…

Cibatul Ltd (the seller) entered into agreements with Ciba Geigy of India Ltd (the buyer) to manufacture various resins under a jointly drawn programme. The buyer tested and approved each batch before the seller could sell the goods to it, and the buyer’s trade‑marks were affixed on approved goods. The seller declared …

The landlord filed an eviction application under Clause 13(3)(vi) and (vii) of the Central Provinces and Berar Letting of Houses and Rent Control Order, 1949 against the partnership firm M/s Chhotelal Pyarelal. The firm contended that the application was not maintainable because the partners were not joined as responde…

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

The appellants, excise contractors licensed to sell arrack, challenged the State of Mysore's collection of sales tax on the total price of arrack, which included excise duty and cesses. The Mysore High Court held that sales tax could not be levied on excise duty, health cess or education cess and ordered a refund of th…

The petitioners, Mangalbhai Motiram Patel, were detained under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 on the ground of alleged involvement in smuggling. The petitioner applied for copies of all documents, statements and writings relied upon in the detention…

The respondents, each owning no more than four powerlooms acquired from licensed manufacturers, claimed exemption from excise duty on cotton fabrics under Item 7 of the 1957 exemption notification. The Central Government had introduced a series of provisos, the third of which (effective 1 April 1961) stipulated that an…

L.B. Sugar Factory & Oil Mills Ltd., a sugar manufacturer, contributed Rs 22,332 to the construction of a dam and road at the request of the Collector and Rs 50,000 towards roads under a Sugarcane Development Scheme. Both amounts were claimed as deductions under section 10(2)(xv) of the Indian Income‑Tax Act, 1922, but…

The Commissioner of Sales Tax appealed against a judgment of the Allahabad High Court which had held that the assessee, Bishamber Singh Layaq Ram, was not a dealer under section 2(c) of the U.P. Sales Tax Act, 1948 and therefore not liable to purchase tax. The assessee, registered as a dealer, operated as a kutcha arha…

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

Moped India Ltd manufactured mopeds and sold them to a network of dealers under agreements that allowed the dealers a commission of Rs.110, Rs.145 or Rs.165 per unit, which the company treated as a trade discount and deducted from the price list for excise duty purposes. The Assistant Collector of Central Excise held t…

Chowgule & Co. Pvt. Ltd., a mining company, sought inclusion of 36 items of goods in its Certificate of Registration under Section 8(3)(b) of the Central Sales Tax Act, claiming they were used in mining and processing of ore for export. The Sales Tax Officer allowed only 11 items, and subsequent revisions and the Judic…

The Supreme Court examined whether a person who lodges a First Information Report (FIR) is entitled to notice and a hearing when a magistrate considers the police report under Section 173(2)(i) of the Criminal Procedure Code and decides to drop the proceedings. It held that if the magistrate chooses not to take cogniza…

The petitioners filed a Special Leave Petition (SLP) on 7 July 1985 without explaining the delay in seeking relief. The case originated from a certified copy sent by the Collector of Central Excise to the Ministry of Finance, which was subsequently routed to the Ministry of Law after a series of administrative delays. …

The Supreme Court examined the State of Madhya Pradesh's policy decision of 30 December 1984 to privatise nine state‑owned liquor distilleries by granting D‑2 licences to existing contractors for constructing new distilleries and D‑1 licences for wholesale supply. The petitioners challenged the decision on grounds of a…

The Allahabad Canning Co., a manufacturer of syrups and related food products, purchased levy sugar from K.M. Sugar Mills at a price higher than the controlled price. The excess amount of Rs 22,681.88 recovered by the High Court registrar was credited to the Levy Sugar Price Equalisation Fund under the Levy Sugar Price…

The appellant, a registered dealer, purchased poppy seeds on a Form ST‑17 declaration stating they were for "resale within the State" and subsequently resold them in Bhawani Mandi. The Commercial Tax Officer held that because the resales were sales in the course of inter‑State trade, they could not be treated as "resal…

The appellant, a female partner in two firms, omitted from her 1964-65 return the shares of profit attributable to her husband and minor daughter, which under s.64(1)(i) and (iii) of the Income Tax Act, 1961 must be included in her total income. The Revenue assessed the omitted amount and imposed a penalty under s.271(…

The partnership firm that owned the Tariya coking coal mine had its management taken over by the Central Government in October 1971 under the Emergency Ordinance, later replaced by the Management Act. The Coking Coal Mines (Nationalisation) Act, 1971 extinguished the owners' title effective 1 May 1972 and provided comp…

The assessee, a registered textile manufacturer, purchased dyeing colours and chemicals under a Certificate of Registration and declared them for use in the manufacture of goods for sale, thereby enjoying a reduced 3% sales tax rate. The tax officer issued notices alleging misuse of the certificate because the assessee…

The case concerned the inter‑se seniority of Executive Engineers in the Central Public Works Department who had been promoted from the grades of Assistant Engineer and Assistant Executive Engineer. The petitioners challenged the Executive Engineers, Central Engineering and Central Electrical Engineering Service (Group …

The assessee, Ganga Saran and Sons Pvt. Ltd., incorporated in 1947, paid salary, commission and bonus to its managing director Deo Datt Sharma, who was also its brother‑in‑law and managed the Delhi branch. The Income Tax Officer, after several assessments where the remuneration was allowed as a deduction, issued a noti…

The Supreme Court examined a long‑standing dispute over the Bettiah Raj estate, focusing on whether Raja Jugal Kishore Singh could be treated as a "putrika‑putra" (a daughter’s son appointed as a son) of Raja Dhrub Singh and thus inherit the estate. The Court analyzed ancient Hindu texts, commentaries, and modern treat…

The Union of India challenged a demand for differential excise duty on dyes manufactured by ATIC Industries Ltd., arguing that the definition of "related person" in the Central Excise and Salt Act, 1944 was unconstitutional and that ATIC's wholesale buyers, Atul Products Ltd. and Crescent Dyes & Chemicals Ltd., were "r…

The Supreme Court examined whether state-imposed domicile or residence requirements for admission to MBBS and postgraduate medical courses violated the Constitution’s guarantee of equality. It held that wholesale reservation based solely on domicile is unconstitutional, but a limited reservation of up to 70% of seats (…

The appellant was allotted a flat in 1951 under an order of requisition issued by the State Government under the Bombay Land Requisition Act, 1948, without the order specifying a public purpose. He occupied the flat, paying rent irregularly, and later the building was purchased by the third respondent who sought derequ…

The petitioner, on behalf of workmen employed on two ferries operating at Bhagalpur and Sultanganj, alleged that they were not paid the minimum wages prescribed under the Minimum Wages Act, 1948. The key question was whether the ferries qualified as "establishments" within the meaning of the amended Entry 27 of the Act…

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

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

The petitioners, a partnership firm, had a running account with B.R. Sons Ltd. The Income‑Tax Officer issued a notice under s.226(3)(i) of the Income‑Tax Act requiring the petitioners to pay any amount due from them to B.R. Sons Ltd., but the notice did not specify the exact sum. The petitioners filed a sworn affidavit…

The respondent, Padinjara Kara Agencies, had purchased goods before 30 June 1974 and later sold them in inter‑state trade. The Kerala General Sales Tax Act increased the purchase tax rate from 3% to 5% effective 1 July 1974. The issue before the Supreme Court was whether the respondent could be taxed on those pre‑June …

The respondent, M/S Padinjarkara Agencies, had purchased goods before 30 June 1974 and held them in stock. After that date the purchase tax rate under the Kerala General Sales Tax Act, 1971 increased from 3% to 5%. The goods were later determined to be the last purchases made within the State because they were sold in …

The appellant, Mohd. Mumtaz, challenged the order allowing the withdrawal of prosecution against respondent Nandini Satpathy under Section 321 of the Criminal Procedure Code. Satpathy had been charged under the Prevention of Corruption Act for possessing assets disproportionate to her known income. The Special Public P…

The case concerned an alleged misappropriation of funds collected for party souvenirs by the former Chief Minister of Orissa, Nandini Satpathy. After a vigilance case was filed and charges under the IPC were framed, the state government decided to withdraw politically motivated prosecutions. The Special Public Prosecut…

The Supreme Court examined the validity of a consent order under Section 321 of the Code of Criminal Procedure, 1973, which allowed the withdrawal of prosecution against Dr. Jagannath Misra and others. The Court considered whether the public prosecutor acted independently, whether the magistrate properly exercised its …

The State of Bihar repeatedly repromulgated ordinances after each legislative session was prorogued, keeping the same provisions in force for years without converting them into statutes. Four petitioners, including a professor and affected individuals, challenged the constitutional validity of three specific ordinances…

The petitioners filed a writ under Article 32 seeking the closure of Shriram Foods & Fertilizers' hazardous units. During the proceedings oleum gas escaped, prompting the Delhi Legal Aid Board and Delhi Bar Association to file applications for compensation on behalf of victims. The Court examined the scope of Article 3…

Madras Rubber Factory Ltd. (MRF) claimed a series of post‑manufacturing deductions – including TAC/Warranty discount, product discounts, interest on stock and receivables, overriding commission, distribution costs, government price differentials, secondary packaging charges and excise duty on processed tyre cord – to r…

The petitioners challenged the constitutional validity of conditions (i) and (ii) attached to the exemption under section 88B(1)(b) of the Bombay Tenancy and Agricultural Lands Act, 1948, which allowed lands of a trust for public religious worship to be exempt from tenancy provisions. Condition (i) required the trust t…

Sheela Barse, a freelance journalist, filed a writ petition challenging the operation of observation homes run by the Children’s Aid Society, Bombay, alleging that children were forced to work without pay, faced hazardous conditions, and suffered delays in repatriation. The Bombay High Court issued directions to improv…

The petitioners challenged the constitutional validity of clause (5) of Article 371‑D, which required a state government’s confirmation for an Administrative Tribunal’s order to become effective and allowed the government to modify or annul such orders. The Court held that while clause (3) establishing the Tribunal was…

The petitioners, exporters of frozen meat, obtained permission from the Collector under Section 44 of the Maharashtra Land Revenue Code, 1966 to convert agricultural land near Bhiwandi into a non‑agricultural abattoir and cold‑storage facility. Villagers objected, citing potential pollution of a river used for drinking…

The Supreme Court considered three appeals challenging house‑tax assessments of buildings that were subject to the Delhi Rent Control Act, 1958, but for which no standard rent had been fixed. The revenue argued that the landlord could reasonably expect to receive the contractual rent and that this should determine the …

The Supreme Court heard a petition filed by Banwasi Seva Ashram on behalf of Adivasis living in Dudhi and Robertsganj tehsils of Mirzapur district, who claimed possession of forest lands that the State of Uttar Pradesh had declared as reserved forest under sections 20 and 4 of the Indian Forest Act, 1927. The petition …

The petitioners, members of the Ananda Marga socio‑spiritual organization, sought a writ directing the Commissioner of Police, Calcutta, to allow them to hold public processions accompanied by the Tandava dance. They claimed that Ananda Marga is a separate religion and that the Tandava dance is an essential religious r…

The Rajasthan Public Works Department employed workers from a drought‑stricken area to construct the Madanganj Harmara Road as famine relief, paying wages based on a work‑norm such that workers whose gangs failed to meet the norm received less than the statutory minimum wage of Rs.7 per day. The petitioners challenged …

The Kerala Government issued two notifications under the Kerala General Sales Tax Act, 1963 offering tax concessions to new small‑scale industries. The first, dated 11 April 1979, promised exemption from both sales tax and purchase tax for five years from the start of production. The second, dated 29 September 1980 (ga…

The Supreme Court examined the plight of blind prisoners in Bihar who alleged police‑inflicted blinding and the State's failure to provide free legal aid. It reaffirmed that the right to free legal services for an indigent accused is an essential component of the fair procedure guaranteed by Article 21 and that the Sta…

The Bihar Legal Support Society filed a writ petition seeking that special leave petitions (SLPs) against orders refusing bail or anticipatory bail be listed immediately, arguing that "small men" should receive the same urgency as industrialists. The Supreme Court held that the decision to list such SLPs urgently lies …

The Surat Art Silk Manufacturers Association, an incorporated company, was set up to promote commerce and trade in art silk yarn and cloth and to obtain import and export licences for its members. It earned income from member subscriptions, commissions on licences, and rent from a building it constructed. The Revenue r…

The petitioners challenged the appointment of Shri B.P. Adhikari as Director of the Indian Statistical Institute (ISI) on the grounds that the ISI, being a body controlled by the Union Government, is a "state" or "other authority" under Article 12 and therefore subject to judicial review under Article 32. They also con…

The case involved Malabar Fisheries Co., a partnership dissolved in 1963, which had claimed development rebate under section 33 of the Income‑Tax Act for machinery installed before dissolution. The Income‑Tax Officer withdrew the rebate under section 34(3)(b) and section 155(5), contending that the distribution of the …

Ukhara Estate Zamindaries (Pvt.) Ltd. was incorporated to take over a zamindari estate and issue shares to the lessors. It granted long‑term sub‑leases of coal‑bearing lands to collieries, receiving salami, premium and compensation for compulsory acquisitions. The Income‑Tax Officer treated these receipts as business i…

The assessee, a partnership firm engaged in manufacturing agarbattis, was dissolved in 1965 and its goodwill was valued at Rs.1,50,000. The goodwill was transferred to a newly formed partnership of the same name. The Income‑Tax Officer did not tax any gain on this transfer, but the Commissioner invoked revisional juris…

Three writ petitions under Article 32 were filed after a newspaper report alleged that juvenile under‑trial prisoners under 16 years were being kept in Kanpur Central Jail and sexually exploited by adult inmates, despite the existence of a Children’s Home. The Allahabad High Court ordered a Sessions Judge to investigat…

The petitioners challenged the constitutional validity of Section 1(3) of the Haryana Urban (Control of Rent and Eviction) Act, 1973, as amended in 1978, which exempts buildings whose construction was completed on or after the Act’s commencement from its provisions for ten years. They argued that the provision creates …

The People's Union for Democratic Rights filed a public‑interest writ petition alleging that contractors engaged in the construction of Asian Games projects in Delhi were violating multiple labour statutes, including the Minimum Wages Act, Equal Remuneration Act, Contract Labour (Regulation and Abolition) Act, Employme…

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

Shiela Kaushish, a taxpayer, constructed a warehouse in Delhi and let it out to the American Embassy under several leases, eventually receiving a total rent of Rs.34,797 per month from April 1968. For the assessment years 1969-70 and 1970-71, the Income‑Tax Officer treated the actual rent received as the "annual value"…

The State of Kerala appealed against the High Court's decision in a dispute with Jay Engineering Works Ltd. concerning the timing of a claim for deduction under Rule 9(b)(i) of the Kerala General Sales Tax Rules, 1963 for goods returned by purchasers. The Supreme Court examined whether such a deduction should be claime…

The appellant, the Kerala Department of Sales Tax, challenged Motor Industries' claim of deductions under Rule 9(a) for a "service discount" and under Rule 9(b)(i) for sales returns in the assessment year 1973-74. The Deputy Commissioner had allowed the service discount deduction but limited the sales‑return deduction,…

The widows of former Madras State government servants who retired before the 1956 reorganisation sought family pension under the Tamil Nadu Notification of 26 May 1979. The Tamil Nadu Government later issued a clarification (G.O. MS/63, 18 March 1982) that denied pension where the servant’s last posting was in a territ…

Coromandel Fertilizers Ltd., a manufacturer of various fertilizers, appointed selling agents (E.I.D. Parry Ltd. and Rallis India Ltd.) who received a 3.5% commission on net realizable value for arranging sales. The company claimed (1) exemption from excise duty on its product Gromor NPK 14‑35‑14 under Notification No. …

Ganu Ram contested a Himachal Pradesh assembly seat reserved for Scheduled Castes. His nomination form did not contain the statutory caste declaration, but he attached a Sub‑Divisional Magistrate's certificate stating he belonged to the Lohar caste. The Returning Officer accepted the nomination and Ganu Ram was elected…

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

The petitioners, who had purchased lands originally granted by the State of Karnataka to members of Scheduled Castes and Scheduled Tribes, challenged the Karnataka Scheduled Castes and Scheduled Tribes (Prohibition of Transfer of Certain Lands) Act, 1978, alleging that sections 4 and 5 violated Articles 19(1)(f), 31, 3…

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

Shiv Ratan Makhlam was intercepted at the India‑Nepal border in November 1984 and two pieces of foreign‑marked gold were seized from his trousers. He was arrested, released on bail, and later, in April 1985, the Government issued a detention order under Section 3 of the Conservation of Foreign Exchange and Prevention o…

The petition, filed by a social welfare organisation, alleged that thousands of migrant workers in stone quarries and crushers in Faridabad were subjected to inhuman conditions, forced labour and bondage, violating their fundamental rights under Articles 21 and 23 of the Constitution. The Court treated the letter addre…

The firm M/s Kishinchand Chellaram was reassessed for the year 1947-48 after the Income Tax Officer received information that Rs 1,07,350 had been telegraphed from its Madras office to Bombay in favour of a person named Nathirmal. The Officer repeatedly asked the assessee to explain the transaction but failed to disclo…

Four Sub‑Judges were recommended by the Jammu & Kashmir High Court for promotion to District Judges. The State Government, relying on a Cabinet sub‑Committee, appointed four other officers, ignoring the High Court’s recommendations and without communicating any counter‑proposals. The petitioners filed writ petitions ch…

The Supreme Court examined whether ornaments and other gold articles purchased by G.S. Pai & Co. for melting qualified as "bullion and specie" under Entry 56 of the Kerala General Sales Tax Act, 1963, and whether the GI pipes sold by the company fell within "water supply and sanitary fittings" under Entry 26A. The Cour…

The appellant, a dealer in agricultural produce, challenged the inclusion of market fees and commission (dami) in the turnover of purchases for sales‑tax assessment under Section 3‑D of the U.P. Sales Tax Act, 1948, and also contested the levy of additional tax under Section 3‑F on that turnover. The Court held that Se…

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

The Supreme Court treated a journalist’s letter alleging assault and torture of women prisoners in Bombay police lock‑ups as a writ petition under Article 32. After directing an independent social‑work researcher to verify the allegations, the Court found that legal aid to indigent prisoners is a constitutional imperat…

Vidya Charan Shukla was convicted and sentenced to imprisonment exceeding two years, but his conviction was stayed pending appeal. He filed his nomination for the Lok Sabha election, which was accepted despite an objection that he was disqualified under Section 8(2) of the Representation of the People Act, 1951. He was…

The appellants' land was acquired for a cantonment under the Land Acquisition Act, 1894 and they received an award in 1975. Subsequent enhancements to compensation were ordered by the Additional District Judge and the High Court, but the Division Bench conditioned the enhanced award on payment of a deficit court fee, w…

The first respondent, H.R. Patankar, was recruited to the IAS in 1955 and assigned the year 1956 as his year of allotment. Several officers promoted from the Gujarat State Civil Service (respondents 3‑9) were also assigned the same year of allotment but began officiating in senior posts earlier than Patankar. The Gover…

Munshi Ram filed a suit for possession of land, invoking his pre-emption right against Narsi Ram and another, based on a certified copy of a sale deed that listed only those two respondents. During the trial, the original sale deed was read out, revealing a third vendee, Munni Devi, who had not been impleaded. The appe…

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

A Hindu undivided family transferred its business to a partnership firm, which debited construction costs to the accounts of the four co‑owners. The partnership firm appealed assessments that added concealed income, and the Appellate Assistant Commissioner held that the firm was not the owner of the properties, deletin…

The accused were charged under Section 16(1)(a)(i) read with Section 7 of the Prevention of Food Adulteration Act, 1954 for adulterating turmeric powder. After the prosecution presented some evidence, a plea‑bargaining arrangement was reached among the prosecution, the defence and the magistrate, leading the accused to…

The petitioner, a British national detained under the Conservation of Foreign Exchange & Prevention of Smuggling Activities Act (COFEPOSA), challenged the constitutional validity of clauses that limited her interviews with a lawyer and family members to a monthly schedule, required prior permission from the District Ma…

The Supreme Court examined challenges by several property owners against assessments made by the Municipal Corporation of Delhi under the Delhi Municipal Corporation Act, 1957 and the Punjab Municipal Act, 1911. The core issue was how to determine the rateable value of four categories of properties – self‑occupied, par…

The Supreme Court considered two distinct matters. In Official Liquidator v. Lakshmikutty, the Court held that Section 529 of the Companies Act, 1956 incorporates the set‑off rule of Section 46 of the Provincial Insolvency Act, so that where a creditor and a company in winding up have mutual dealings, only the net bala…

The Supreme Court dismissed a writ petition filed by the wife of Hasnain Mukhtar Hussain Lakdawala, who was detained under section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA). The petitioner challenged the validity of the detention on the ground that the repr…

The Supreme Court heard writ petitions filed by Rural Litigation and Entitlement Kendra challenging the continued operation of numerous limestone quarries in the Dehradun‑Mussoorie area, alleging environmental pollution and ecological damage. The Court examined reports of two expert bodies – the Bhargav Committee and a…

The petitioners, Assistants under the Central Secretariat Service Rules, 1962, challenged the select lists for promotion to Section Officer (1978‑1980) and the common seniority list, alleging that the quota for direct recruitment had broken down, the rota system could not operate, and seniority should be based on lengt…

The petitioners, Section Officers of the Central Secretariat Service, challenged the combined seniority list and the method of fixing inter‑se seniority between directly recruited officers and promotees, alleging that Rules 12, 13(5) and Regulation 3(3) of the Fourth Schedule were ultra‑vio​les of Articles 14 and 16 of…

The guardian of a medical college student wrote to the Chief Justice of Himachal Pradesh alleging widespread ragging and attached a letter from his son. The High Court treated the letters as a writ petition, ordered that the petitioner's identity be kept confidential, and directed the State Government to file an affida…

Md. Safiur Rehman, a dock worker, died leaving a widow and son. The Calcutta Dock Labour Board sought attachment of the gratuity payable to Rehman under its scheme to satisfy a decree against the heirs. The Small Causes Court ordered attachment, overruling the Board’s objection that gratuity was exempt. The High Court …

The Supreme Court considered writ petitions filed by Sanjeev Coke Manufacturing Co. and Sunil Kumar Ray challenging the inclusion of their coke‑oven plants in the Second Schedule of the Coking Coal Mines (Nationalisation) Act, 1972 on the ground of arbitrary discrimination violating Article 14. The Court examined wheth…

The case arose when a group of shareholders filed a winding‑up petition against Ramakrishna Industries Ltd. and obtained an interim injunction that threatened the payment of wages and supplies to the company's employees. Three trade unions representing the workers applied to be impleaded as respondents, arguing that th…

The case concerned the selection of textbooks and general‑reading books for school and college libraries in Orissa, where the State formed committees that included authors whose books were under consideration. Publishers challenged the selections, alleging bias, lack of standing, and violation of natural‑justice princi…

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

The petitioners, undertrials, alleged that police blinded them while in custody and sought compensation under Article 21. They requested CID reports and related documents, which the State refused to produce citing protection under Sections 162 and 172 of the Criminal Procedure Code. The Supreme Court held that the repo…

The petitioners challenged the constitutional validity of the Administrative Tribunals Act, 1985, particularly the exclusion of High Court jurisdiction under Articles 226 and 227 and the qualifications for appointing the Chairman, Vice‑Chairman and members of the Tribunal. The Court held that while Parliament may creat…

The petitioners, including the society Common Cause, challenged provisions of the Central Civil Services (Commutation of Pension) Rules, 1981, arguing that the rule fixing a 15‑year period after retirement before the commuted portion of pension is restored is arbitrary in view of increased life expectancy and that defe…

Mahendra Chordia was detained under the COFEPOSA Act on 4 June 1980 to prevent alleged smuggling. He repeatedly requested copies of statements, documents and tape recordings referred to in the grounds of detention so he could make an effective representation, but the authorities supplied these only on 11 July and the t…

The appellant, Commissioner of Wealth Tax, challenged the assessee P. K. Banerjee's claim that his right to receive the net income of a family trust fund was an annuity exempt under section 2(e)(iv) of the Wealth Tax Act, 1957. The trust, created by Banerjee's father in 1937 and modified in 1950, paid the net income of…

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

Pio Food Packers purchased fresh pineapple fruit and processed it into canned pineapple slices, jam, squash and juice. The issue was whether the purchase of pineapple fruit for making canned pineapple slices fell within Section 5‑A(1)(a) of the Kerala General Sales Tax Act, 1963, which taxes goods consumed in the manuf…

The State of Jammu & Kashmir, seeking to promote industrialisation, allocated 11.85 lakh resin‑tapping blazes in inaccessible forest areas to a private firm (the second respondent) for a ten‑year period, requiring the firm to set up a resin processing plant in the State. The petitioners challenged the order under Artic…

Empire Jute Co., a member of the Indian Jute Mills Association, purchased loom‑hours from four other mills under a quinquennial working‑time agreement that limited weekly loom operation. The company claimed Rs 2,03,255 as a revenue expense deductible under section 10(2)(xv) of the Income‑Tax Act, arguing that the payme…

The petitioners, registered dealers under the Jammu and Kashmir General Sales Tax Act, 1962, filed quarterly returns but failed to pay the tax on time, leading the Assessing Authority to levy interest under section 8 of the Act. They challenged the constitutional validity of sections 8(1), 8(2) and 8(3) on grounds of v…

The appellants, landlords of a building occupied by tenant Keshar Singh who ran Hotel Waldrof, obtained a decree for his eviction due to rent default. Anticipating vacancy, they filed an application under Section 16(1)(a) of the Uttar Pradesh Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972 to have …

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

Union Medical Agency, a dealer registered under the Bombay Sales Tax Act, claimed a deduction under section 8(ii) for resales of goods purchased from a dealer registered only under the Central Sales Tax Act. The Sales Tax Officer disallowed the claim, the Tribunal upheld the disallowance, and the Gujarat High Court rev…

Piara Singh, a gold smuggler, was caught crossing the India‑Pakistan border in 1958 and Rs 65,500 in currency notes used to purchase gold abroad were confiscated by customs. He claimed that the confiscated amount was a loss incurred in his smuggling business and sought a deduction under section 10(1) of the Income‑Tax …

The Supreme Court entertained a Special Leave Petition under Article 136 filed by Rakesh Saxena, a low‑ranking trader in the Foreign Exchange Division of a bank, against charges filed by the CBI. The Court noted that the alleged offences were said to have occurred more than six years earlier and that the trial would be…

The appellants, a partnership holding a stage‑carriage permit, sought to extend their route after a portion had been deleted by a nationalisation scheme and a subsequent state notification allowing short district‑headquarter routes. The Regional Transport Authority (RTA) rejected the extension, holding that the applica…

The Supreme Court examined the interpretation of Section 4 of the Central Excises and Salt Act, 1944, both before and after its amendment by the Central Excises and Salt (Amendment) Act, 1973, to determine how the "value" of an excisable article should be computed for excise duty. The Court held that the value is not l…

Karbalai Begum, a widow, claimed joint possession of two plots of land that she and her late husband's cousins (Mohd. Bashir and Mohd. Rasheed) owned as co‑sharers after the Uttar Pradesh Zamindari Abolition Act. She alleged that the defendants, who managed the land while she lived in Lucknow, fraudulently caused her n…

Bhagwant Singh, a senior Indian Revenue Service officer, filed a writ petition under Article 32 of the Constitution alleging that his daughter Gurinder Kaur was murdered in a dowry‑related dispute and that the Delhi police investigation was irregular, delayed and failed to collect crucial evidence. The Supreme Court ex…

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

The Supreme Court entertained a public‑interest writ petition filed by advocate Laxmi Kant Pandey, seeking to restrain private agencies from sending Indian children abroad for adoption and to direct the Union, the Indian Council of Social Welfare and the Indian Council of Child Welfare to fulfill their duties. Relying …

The assessees, a private limited investment company, claimed that the value of their shares should be determined by the profit‑earning method prepared by chartered accountants, while the Gift Tax and Wealth Tax officers used the break‑up method, resulting in a higher tax liability. The Tribunal accepted the profit‑earn…

The Hindu Undivided Family (HUF) beneficially owned shares in a private limited company, though the shares were registered in the name of its Karta. The company advanced loans to three business concerns owned by the HUF, and the Income‑Tax Officer treated those loans as "deemed dividend" under section 2(6A)(e) of the I…

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

The State Trading Corporation sued M. Ramnarain Private Ltd. for a sum of over Rs. 40 lakhs. The trial judge granted a decree in favour of the plaintiff and allowed the payment of the decretal amount in instalments. The defendant filed an appeal (No. 36/1981) only against the instalment order, withdrew it the next day,…

The State of West Bengal filed a Special Leave Petition under Article 136 challenging a Calcutta High Court order that granted bail to the accused Sudhir Dey and others and appointed the Deputy Inspector General of the CBI as a Special Officer to investigate murder allegations. The Supreme Court noted that the petition…

Two young boys were found dead under mysterious circumstances in Barrackpore, West Bengal, prompting letters to the Calcutta High Court alleging police negligence and demanding an independent investigation by the CBI. The High Court, without giving notice to the State, issued a rule directing the Deputy Inspector Gener…

The Supreme Court examined two appeals challenging notices issued by the Assistant Controller of Estate Duty under sections 59(a) and 61 of the Estate Duty Act, 1953, which sought to reopen and rectify estate duty assessments of lands acquired by the government. The Court held that the right to receive compensation for…

The appellant, K.P. Varghese, sold a house to his daughter‑in‑law and five children for the same price he had paid for it (Rs 16,500) and reported no capital gain for the 1966‑67 assessment year. The Income‑Tax Officer later issued a notice under section 148 and reassessed the assessee, fixing the fair market value at …

The Supreme Court entertained several criminal miscellaneous petitions filed under Article 32 seeking clarification of the procedural safeguards it had earlier laid down for the adoption of Indian children by foreign and Indian parents. It directed that reasonable remuneration, ranging from Rs. 450 to Rs. 500 (and up t…

Ahura Chemical Products Pvt. Ltd. manufactured emulsifiers and wetting agents and bought organic surface active agents from Industrial General Products Pvt. Ltd., a supplier exempt from excise duty because it manufactured without power. Under a 1968 Government Notification, such emulsifiers are exempt from excise duty …

Brij Mohan, a partner in two firms, filed his 1964-65 income tax return late in April 1968, disclosing income from one firm but concealing income from the other. The Income Tax Officer, upon discovery, imposed a penalty under Section 271(1)(c)(iii) as amended by the Finance Act 1968, which allowed a penalty up to twice…

The appellant, a Hindu undivided family (HUF) consisting of Apoorva Shantilal Shah, his wife and two minor sons, sought recognition of two partial partitions of shares in Gujarat Steel Tubes Ltd. under Section 171 of the Income‑Tax Act, 1961. The Income‑Tax Officer refused, and the matter progressed through the appella…

The appellant, Gaya Parshad Oikshit, continued to occupy certain rooms after his licence to occupy the premises was terminated by the licensor, Dr. Nirmal Chander. The licensor filed a suit for recovery of possession, and the appellant claimed title by adverse possession under Article 65 of the Limitation Act, 1963. Th…

Associated Cement Co. Ltd., a cement manufacturer, filed its sales‑tax returns for 1973‑74 under the Rajasthan Sales Tax Act and the Central Sales Tax Act without including freight charges, believing they were not taxable. After the Supreme Court in Hindustan Sugar Mills Ltd. v. State of Rajasthan held that freight for…

Mrs. Dorothea Mitra obtained a decree of divorce in 1962 granting her permanent alimony of Rs.300 per month until remarriage, under Section 37 of the Special Marriage Act, 1954. The husband, Prafulla Kumar Mitra, died in 1965 without providing for the decree in his will, and the executrix failed to continue payments af…

The Uttar Pradesh Government, under Section 14(1)(a) of the U.P. Sugarcane (Purchase Tax) Act, 1961, granted a remission of purchase tax of Re. 0.51 per quintal to twenty sugar factories in the eastern zone that purchased sugarcane yielding low recovery, while denying the same relief to other similarly situated factori…

A news report prompted the People's Union for Democratic Rights to file a writ petition alleging that migrant labourers on the Salal Hydro‑Electric Project were denied statutory benefits. The Supreme Court examined reports of the Labour Commissioner, which revealed that the project, executed by the National Hydro Elect…

The Karnataka University prescribed, under emergency powers, that admission to its engineering courses required passing the two‑year Pre‑University Examination of the Bangalore board or an equivalent exam recognised by the university. The appellants, who had either passed the 11‑year Higher Secondary Examination of Raj…

The petitioners, who had completed their MBBS and house‑job before the Supreme Court’s June 22, 1984 judgment in Dr. Pradeep Jain’s case, were denied admission to two‑year postgraduate medical courses for 1985‑86 because the college applied the new 50% institutional‑preference rule instead of the earlier 75% rule. They…

Dr. Yogendra Singh, a Professor of Surgery at Magadh Medical College, was appointed under university regulations that fixed the retirement age at 62. After the Bihar Government took over the college under the Bihar Private Medical Colleges (Taking Over) Act, 1978, a Screening Committee recommended retiring teachers ove…