R S PATHAK

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

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

The State of Orissa issued a proclamation in English, both in the Official Gazette and a local newspaper, announcing its intention to declare two villages as a notified area under Section 417-A of the Orissa Municipal Act, 1950, and invited objections. The residents challenged the proclamation on two grounds: (1) it fa…

Alembic Chemical Works Ltd., a penicillin manufacturer, paid Rs 2,39,625 to Japanese firm Meiji for sub‑cultures, technical know‑how, designs and training to improve yields in its existing plant. The assessee claimed the payment as a revenue expense deductible under Section 37 of the Income‑Tax Act, 1961. The tax autho…

The Builders Association of India and other contractors challenged the levy of sales tax by several State governments on the turnover of works contracts after the Constitution (Forty‑sixth Amendment) Act, 1982 introduced clause 29A to Article 366, deeming the transfer of property in goods used in works contracts a "sal…

The Jammu & Kashmir State Forest Corporation awarded a timber extraction contract to Abdul Karim Wani for 6 lakh cft. Wani later claimed entitlement to the remaining 4.08 lakh cft based on alleged custom, practice and assurances, which the Corporation denied. Wani filed an application under the Jammu & Kashmir Arbitrat…

The appellants, registered firms, filed income‑tax returns after the prescribed time but within the four‑year period allowed under sub‑section (4) of section 139 of the Income‑Tax Act, 1961. The Assessing Officer, invoking that provision and the proviso to sub‑section (1), levied interest on the tax as if the firms wer…

J.K. Cotton Spinning & Weaving Mills Ltd., a composite mill, produced yarn as an intermediate product and then wove it into fabrics on the same premises. The issue was whether the yarn was liable to central excise duty under the amended Rule 9 and Rule 49 of the Central Excise Rules, 1944, which were given retrospectiv…

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

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

The 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 Banco Nacional Ultramarino (BNU) operated branches in Goa, Daman and Diu until the territories were liberated from Portuguese rule in 1961. On the eve of liberation BNU transferred assets to its Lisbon head office, leaving local depositors and borrowers in distress. The President of India promulgated the Goa, Daman…

Reynold Rajamani and his wife, married under the Indian Christian Marriage Act, filed a joint petition under Section 28 of the Special Marriage Act seeking divorce by mutual consent. The trial court dismissed the petition, and the couple attempted to rely on Section 7 of the Indian Divorce Act 1869 read with Section 1(…

The landlord sought eviction of the tenant under Section 11(4)(i) of the Kerala Buildings (Lease and Rent Control) Act, 1965, alleging the tenant had sublet the premises without consent. The Rent Controller and successive courts upheld the eviction. The tenant argued that Section 108(j) of the Transfer of Property Act,…

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

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

The petitioners, 39 promotees to the post of Assistant in the Indian Council of Agricultural Research (ICAR), challenged a 1981 seniority list that demoted them in favour of direct recruits, alleging violation of Articles 14 and 16 of the Constitution. They argued that seniority should be based on the date they exercis…

Vatan Mal, a shop lessee since 1961, faced eviction suits by his landlord Kailash Nath for alleged rent defaults. After an earlier suit in 1967 was dismissed when Mal paid arrears under the pre‑amendment provisions, a second suit was filed in 1975. The Rajasthan Premises (Control of Rent and Eviction) Act had been amen…

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

The appellants' land was acquired under the Land Acquisition Act, 1894, and initial compensation of Rs.27,992.84 was fixed by the Land Acquisition Officer. Subsequent enhancements by the District Judge (Rs.11,307.10) and the High Court (Rs.17,919.30) raised the issue of the rate of interest payable, after the Haryana A…

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

The case arose when Major S.K. Sharma complained before a Judicial Magistrate that Colonel Ali and Brigadier Randhawa had assaulted him, leading the Magistrate to take cognizance under the Criminal Procedure Code and issue summons. The Union of India moved to have the matter transferred to the Army authorities for disp…

Following the opening of the Ram Janmabhoomi temple, communal agitation erupted and the petitioners were alleged to have incited violence, leading to their arrest on several IPC charges. While their bail applications were pending, the District Magistrate issued preventive detention orders under sub‑section (3) of secti…

S. Ghosh, a journalist employed at the Calcutta branch of Bennett Coleman & Co., applied to the West Bengal Government under section 17(1) of the Working Journalists and Other Newspaper Employees (Conditions of Service) Act, 1955 for recovery of unpaid wages. After conciliation failed, the West Bengal Government referr…

The Gujarat government, under section 49(2) of the Gujarat Sales Tax Act, 1969, issued notifications granting a lower sales‑tax rate to electronic goods manufactured within Gujarat while imposing a higher rate on identical goods imported from other states. Weston Elektroniks and other manufacturers located outside Guja…

The Commissioner of Sales Tax, U.P. appealed against the assessment of tax on patta, a cotton belting material, sold by Agra Belting Works. The State had earlier exempted "cotton fabrics of all varieties" from tax by a 1958 notification under Section 4 of the U.P. Sales Tax Act, 1948. A later 1973 notification under Se…

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

The appellants challenged the continuation of proceedings under Chapter III‑B of the Rajasthan Tenancy Act, 1955 for determining ceiling areas of agricultural holdings after the Rajasthan Imposition of Ceiling on Agricultural Holdings Act, 1973 repealed those provisions. The High Court held that the 1973 Act did not ex…

The petitioners, representing hutment dwellers on Bombay Port Trust lands, challenged the demolition of their huts and sought a stay on further evictions, arguing that the cut‑off date fixed by the Supreme Court (January 1, 1981) should be extended and that a state policy required provision of alternative accommodation…

The assessee, a Hindu Undivided Family, owned 90 shares of Shorrock Co. which was amalgamated into New Shorrock Co. under a court‑sanctioned scheme that allotted the assessee 45 shares of the new company for every two shares held in the old company. The Commissioner of Income Tax treated the receipt of the 45 shares as…

The appellant, Roop Chand, leased a building from Gopi Chand Thalia with a covenant not to sublet. He allowed the Lokpriya Social Club to occupy part of the premises for recreational activities, claiming he retained exclusive possession and received no rent. The landlord sued for eviction on the ground of subletting an…

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

The appellants, teachers (Masters/Mistresses) employed in Punjab state schools, held postgraduate qualifications but were paid under the Rs 220‑500 scale. They claimed entitlement to higher pay grades (Rs 300‑450/600 or Rs 250‑400/550) prescribed in paragraph 2 of the State Government Circular Letter dated 29 July 1967…

The case involved teachers employed in recognised aided private schools in Haryana who alleged that their salaries and allowances were lower than those of teachers in government schools, contrary to the Kothari Commission's recommendation of equal pay scales. The State of Haryana had initially implemented parity in 196…

Annapurna Biscuit Manufacturing Co., a biscuit maker, claimed that under a 1971 Uttar Pradesh Sales Tax notification biscuits fell within the definition of "cooked food" and should be taxed at the reduced 2% rate. The assessing authority rejected this, treating biscuits as an unclassified commodity taxed at 3.5%, and t…

The appellant landlord served a notice under section 106 of the Transfer of Property Act on the respondent, who, along with his mother, brothers and sisters, had inherited the tenancy of the premises after the death of their father, the original tenant. The respondent challenged the notice, arguing that all heirs, bein…

The Straw Board Manufacturing Co. claimed concessional tax rates, a development rebate under section 33 and a deduction under section 80‑E of the Income Tax Act for the assessment years 1965‑66 to 1967‑68, asserting that strawboard manufacturing is a priority industry listed in the schedules. The Income Tax Officer rej…

The South Eastern Railway (SER) and Eastern Railway (ER) disposed of unclaimed goods and scrap material respectively, activities it performed under Section 56 of the Indian Railways Act, 1890. Both railways had been registered as dealers under the Bengal Finance (Sales Tax) Act, 1941, but later sought cancellation of t…

Vibhuti Glass Works, a public limited company, mortgaged its glass factory and obtained a loan from the Industrial Finance Corporation on the condition that the Uttar Pradesh Government manage the factory for 20 years and receive a share of profits if they exceeded a prescribed limit. During the assessment year 1962-63…

Kothandran Spg. Mills Pvt. Ltd. was taken over by the National Textile Corporation under the Sick Textile Undertakings (Taking Over of Management) Act, 1972, and later the Sick Textile Undertakings (Nationalisation) Act, 1974 came into force. The petitioners filed a writ petition under Article 32 challenging the consti…

The respondent, a shareholder, valued her shares at break‑up value for wealth‑tax assessment, which the Wealth Tax Officer rejected. The Appellate Assistant Commissioner partially allowed her appeal, but the Commissioner appealed to the Appellate Tribunal, which dismissed the appeals. While the Tribunal appeal was pend…

Shubhlaxmi Mills Ltd., a textile mill, claimed a development rebate of Rs.1,26,233 for AY 1962-63 under s.33 of the Income Tax Act, 1961. The Income‑Tax Officer rejected the claim because the company had not created a reserve fund as required by s.34(3)(a). The claim was upheld by the Appellate Tribunal but reversed by…

The petitioners, appointed as Supervisors Grade ‘A’ in Indian Ordnance Factories between 1962 and 1966, claimed that a 1962 circular promised automatic promotion to Chargeman II after two years of satisfactory service, and that they were discriminated against when not promoted. The respondents argued that promotions we…

The respondent, a lessor, sued the appellant, a lessee, for ejectment and recovery of arrears of rent. Under Rule 5 of Order XV of the CPC, the appellant was required to deposit the admitted rent and make regular monthly deposits; failure to do so made his defence liable to be struck off, subject to a representation un…

The appellant, a landlady, let premises to the respondent, a tenant, on a rent payable in advance. The tenant fell into arrears for April and May 1976 and was served a notice of demand on 7 May 1976. He tendered two bank drafts covering the rent for April (13 May) and May (11 June), which the landlady refused to accept…

The landlord filed an eviction petition under Section 14(1)(h) of the Delhi Rent Control Act, 1958, alleging that the tenant had acquired vacant possession of her own house on 20 November 1973, thereby disqualifying her from retaining the rented premises. The tenant argued that she was not liable for eviction, contendi…

The petitioners, who were denied admission to the MBBS courses of the Government Medical Colleges in Srinagar and Jammu for 1980‑81, challenged the State's reservation policy that earmarked 17% of seats for "rectification of regional imbalances" by classifying certain villages as socially and educationally backward. Th…

The Supreme Court clarified the method of computing the assessable value of processed fabric for Central Excise duty. It held that the assessable value equals the value of the grey cloth in the processor's possession plus the value of the job‑work performed and the processor's manufacturing profit and expenses, i.e., t…

The Supreme Court examined a public‑interest litigation concerning a plot of land in Andheri reserved for a BEST bus depot under the development plan. The BEST Committee approved a scheme to construct two commercial buildings on part of the plot, generating a non‑refundable premium for the corporation. A petition chall…

Brij Bihari Lal Agarwal, a District and Sessions Judge of Madhya Pradesh, was compulsorily retired under Fundamental Rule 56(3) of the Madhya Pradesh Shiksha Sevak (Adhivashikya Ayu) Sanshodhan Adhiniyam, 1976. He challenged the order, arguing that the High Court's recommendation was based on confidential reports that …

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

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

The petitioners, Radio Operators Grade III (Naik) of the Central Reserve Police Force, challenged their placement in the Central Civil Services (Revised Pay) Rules, 1973 pay scale of Rs.225-308 with a special pay of Rs.30, claiming entitlement to a higher scale of Rs.260-430 based on qualification requirements and pari…

The Cotton Sales Co-operative Society, a cooperative engaged in ginning, pressing and marketing of raw cotton supplied by its members, claimed exemption of the receipts from these activities under Section 81(i)(c) of the Income‑Tax Act, 1961 (as it stood before the 1968 amendment). The Assessing Officer rejected the cl…

Claggett Branch Ltd., a non‑resident company dealing in tobacco, had its income for assessment years 1959‑60 and 1960‑61 originally assessed on the basis of returns filed by its Indian agents under s.23(3) of the Income‑Tax Act, 1922. While assessing the later year 1962‑63 the Income‑Tax Officer discovered that the ove…

The assessee, a partner in a firm, gifted Rs.51,000 to his wife who then contributed the amount as capital to a newly formed partnership and became a partner. The Income Tax Officer included the wife’s share of the partnership profit in the assessee’s total income under section 64(1)(iii) of the Income Tax Act, 1961, a…

The appellant, a dealer in cotton yarn registered under the Bengal Finance (Sales Tax) Act, 1941 as applied to Delhi, claimed exemption for sales of cotton thread under Entry 21 of the Second Schedule. The Sales Tax Officer held the sales were of cotton yarn and liable to tax. The Financial Commissioner quashed the ass…

Ranjan Dwivedi, an advocate charged with murder and conspiracy, filed a writ petition under Article 32 seeking a mandamus directing the Union to provide him with a counsel of his choice at fees comparable to those paid to state-appointed lawyers. He argued that Article 22(1) and the Directive Principle under Article 39…

The case arose from an election petition filed by Debi Ghosal challenging the Lok Sabha election of Mohd Ismail from the 19‑Barrackpore constituency. The petition impleaded the Chief Minister of West Bengal, Jyoti Basu, and two other state ministers, alleging they colluded with the returned candidate to commit corrupt …

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

The State of Uttar Pradesh sought to uphold a detention order issued under Section 3(2) of the National Security Act, 1980 against Hari Shankar Tewari. The Allahabad High Court had quashed the order, relying on the Full Bench decision in Ashok Dixit v. State which held that a solitary assault affecting only specific in…

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

Samaresh Bose authored the novel "Prajapati" which was published in the Bengali journal Desh and later as a book. Amal Mitra complained that the work was obscene under IPC s.292 read with s.109, leading to the conviction of the author and the publisher Sitangshu Kumar Dasgupta by a magistrate and affirmation by the Cal…

The wife filed a petition under Section 13 of the Hindu Marriage Act for divorce, and the trial court passed an ex‑parte decree in her favour on 6‑12‑1979. The husband appealed the decree under Section 96 of the CPC and sought condonation of delay under Section 5 of the Limitation Act, but the appeal was dismissed on t…

The appellants, originally constables in the Calcutta Police, were promoted to officiating Sub‑Inspectors and later confirmed, but were placed below many directly recruited Sub‑Inspectors in the seniority list. They argued that seniority should be based on their continuous officiating service, not on the date of confir…

The appellant, a tenant, was sued for eviction and recovery of rent arrears dating back to 1968. An ex parte decree was set aside in 1977, after which the tenant deposited Rs.2,912 on 30 May 1977, claiming that date to be the first hearing. He later sought to amend his pleadings to include time‑barred arrears, which we…

The husband of the respondent filed a suit for eviction, arrears of rent and damages against the appellants who were tenants. The trial court decreed in his favour, but the appeal was pending when he died; his legal representatives and the minor children under the mother’s guardianship were substituted. A compromise pe…

The appellant, a tenant of a hotel premises since 1953, allowed the second respondent to run the hotel from August 1969. The landlord (first respondent) terminated the tenancy, alleging sub‑letting and sought eviction under Section 10 of the Andhra Pradesh Buildings (Lease, Rent and Eviction) Control Act, 1960. The cen…

The landlord obtained a Section 21 sanction from the Additional Rent Controller to grant limited tenancy rights to two tenants, despite having already let them occupy the premises in December 1975. The tenants argued that an oral tenancy already existed and that the sanction was obtained by suppressing material facts, …

The wife of a man detained under the National Security (Rajasthan Conditions of Detention) Order, 1984 filed a writ petition under Article 32 seeking transfer of her husband’s detention from Bharatpur, Rajasthan to Punjab, better jail amenities, cessation of solitary confinement, and regular visits. The Supreme Court h…

Syed Asadullah Kazmi was a tenant of a bungalow owned by Raj Kumar Sinha. After the landlord’s applications for ejectment, the Prescribed Authority ordered the release of the bungalow in May 1976, which the appellate authority modified on 25 March 1977 to release only a portion to the landlord’s son and allow the tenan…

The respondent, son of a deceased estate, was assessed estate duty of Rs 3,37,543.40. While his appeal against the assessment was pending, he applied under section 52(1) of the Estate Duty Act, 1953, offering a property valued at Rs 2,53,655 as part payment. The Central Board of Direct Taxes rejected the offer and prop…

The petitioners challenged the constitutional validity of ad‑valorem court‑fee provisions without an upper limit in the Karnataka Court Fees and Suits Valuation Act, 1958, the Rajasthan Court Fees and Suits Valuation Act, 1961 and the Bombay Court Fees Act, 1959, arguing that such levies amount to a tax, violate Articl…

The Madhya Pradesh Government, under the Essential Commodities Act, replaced its 1960 scheme of running fair‑price shops through retail dealers with a 1981 scheme that appointed agents, giving preference to consumers' cooperative societies, to distribute foodstuffs at fair prices. Petitioners challenged the scheme as v…

P.R. Jesurtnam, a former Indian Air Force officer cashiered by a General Court Martial, was appointed on a temporary basis as Senior Research Assistant at IIT Delhi for a specific project, with a clause allowing termination on 24‑hour notice. The Ministry of Defence informed IIT of his dismissal and a 1965 Home Affairs…

South India Viscose Ltd., a Tamil Nadu manufacturer of art silk yarn, supplied yarn to weavers in Maharashtra and Gujarat under an Export Promotion Scheme. The yarn was dispatched from its factory to Bombay through a selling agent and then delivered to the purchasers. The company contended that the sale occurred in Bom…

The Commissioner of Income‑Tax appealed against the Allahabad High Court’s decision in favour of Behari Lal Ram Charan Ltd, which allowed the company to set off a capital loss of Rs 3,17,500 incurred in assessment year (AY) 1957‑58 against capital gains of Rs 3,10,200 in AY 1965‑66. The Revenue argued that the loss was…

Smt. Padmavati Jaikrishna, an individual assessee, claimed a deduction of Rs.10,275 under section 57(iii) of the Income Tax Act, 1961 for interest paid on loans taken to meet personal obligations such as income‑tax, wealth‑tax and a statutory annuity deposit. The Income Tax Officer held that only a portion of the loan …

The appellant, appointed as a Sales Tax Officer on a two‑year probation, continued in service without a confirmation order and was terminated after three years. He challenged the termination before the Gujarat High Court, which dismissed his writ petition and the subsequent appeal. The Supreme Court examined three cont…

The Central Government, invoking the Sugar Undertakings (Taking over of Management) Ordinance, 1978, issued a notice to Lakshmi Sugar & Oil Mills Ltd. alleging arrears of cane dues exceeding ten per cent of the total price of cane purchased in the immediately preceding sugar year, and subsequently took over the managem…

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

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

The Gujarat Commissioner of Wealth Tax appealed against a decision allowing Shri Vadilal Mehta to deduct certain tax liabilities in computing his net wealth for the 1964-65 wealth‑tax assessment year. The assessee sought deductions for income‑tax, wealth‑tax and gift‑tax liabilities that were quantified by assessment o…

The assessee, while computing his net wealth for the assessment year 1962-63, claimed deductions for debts representing estimated liabilities of income tax, wealth tax and gift tax. The Wealth Tax Officer rejected the claim, stating that estimated liabilities could not be treated as debts on the valuation date. The App…

The assessee, K.S.N. Bhatt, claimed deductions in his wealth‑tax returns for income‑tax, wealth‑tax and gift‑tax liabilities, arguing that these amounts were debts owed on the valuation dates for the assessment years 1964‑65 to 1967‑68. The Wealth Tax Officer allowed only part of the deductions; the Appellate Assistant…

The Kerala Public Service Commission conducted a common written test for junior engineer posts, with civil engineering candidates answering Category I questions and mechanical candidates answering Category II. After the test, several civil engineering applicants challenged the preparation of a single rank list, arguing…

The landlord sought eviction of a shop in Ambala Cantonment on the ground that the tenant, Gurcharan Singh, had sub-let the premises without his written consent, invoking Section 13(2)(ii)(a) of the East Punjab Urban Rent Restriction Act, 1949. The Rent Controller and appellate authority held that sub‑letting had occur…

Elecon Engineering Co. Ltd., a public limited company, claimed a rebate under Section 84 of the Income‑Tax Act for the assessment year 1964‑65, the second year of its new industrial project. The Assessing Officer initially allowed a rebate of Rs 2,72,372 but on reassessment reduced it to Rs 2,51,222, prompting the comp…

Shantilal Private Ltd entered into a contract to sell folic acid but could not deliver due to a sharp price rise. The dispute was referred to arbitration, which awarded the buyer Rs 1,50,000 as compensation for breach of contract. The assessee claimed this payment as a business loss, but the Income‑Tax Officer treated …

The appellants, Ramdeo Onkar Mal & Anr., were prosecuted under the Forward Contracts (Regulation) Act, 1952 for purchasing Tur (Arhar) in violation of three government notifications issued on 17 July 1958. They challenged the validity of the notifications, contending that the area of operation was not expressly mention…

The respondent, Radheshyam, was assessed for the years 1960-61, 1961-62 and 1962-63 and was served notices under sections 147(a) and 148 of the Income‑Tax Act, 1961. The Income‑Tax Officer alleged that his wife had received valuable assets from him without adequate consideration and that the income and capital gains ar…

The Ministry of Railways issued a Preferential Traffic Schedule (PTS) under section 27A of the Indian Railways Act, 1890, assigning coal transport to priority ‘C’ subject to five conditions, including loading from collieries. The Gauhati High Court ordered that wagons be allotted under priority ‘C’ only when those cond…

Amrutlal Chunilal Raval was elected President of the Bhor Municipal Council in 1974, but a prior conviction on 26 December 1973 under the Prevention of Food Adulteration Act rendered him disqualified under Section 16(1)(a) of the Maharashtra Municipalities Act, 1965, which imposes a five‑year bar unless the State Gover…

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

The landlord sued the tenant for eviction under Section 20(2)(a) of the U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972, alleging rent arrears of at least four months. The tenant denied any arrears, contending that he had stood surety for the landlord’s sales‑tax dues and therefore no rent was…

R.C.D. Souza, a retired Indian Army officer, was recruited as an Assistant Commandant in the Central Reserve Police Force (CRPF) under Rule 105(3‑A) and later promoted on a temporary basis to Commandant. In 1976 he was informed that, under the then‑applicable Rule 107(2) of the CRPF Rules, he was not eligible for perma…

Chukkhan, a Bhumidhar, bequeathed a life estate in his land to his wife, Gilia, and the remainder to their daughters. After Chukkhan's death Gilia took possession and later executed a will in favour of the appellants, Amar Singh and another. Upon Gilia's death a dispute arose whether the appellants or the daughters wer…

Oswal Spinning & Weaving Mills Ltd imported 58 bales of woollen rags, which Customs officials later identified as acrylic rags and confiscated under the Customs Act. The importer was offered the option to pay a redemption fine under section 125; the fine was reduced by the Board and the goods were ordered to be mutilat…

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

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

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

The petitioners, diamond exporters who had been granted Export House Certificates and Additional Licences under the Import Policy 1978‑79 by the Supreme Court order of 18 April 1985 (Union of India v. Rajnikant Bros.), imported consignments falling in Appendices 2B, 3 and 5 of the later Import Policy 1985‑88. Customs i…

Sabir Ahmed filed a writ petition under Article 32 challenging the detention of his brother, Dawood Hasan Sheikh Ibrahim, under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA). The detenu had made a representation to the detaining authority and later applied to the Centr…

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

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

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

Mysore Rolling Mills manufactured aluminium wire rods for customers and, between September 1974 and May 1977, collected Rs 60 per metric ton as handling charges in addition to regular invoices. The Excise authorities issued a notice under Rule 10(i)(c) to add these handling charges to the invoice price for the purpose …

The husband of petitioner Tsering Dolkar was detained under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 after customs seized large quantities of gold, foreign currency and Indian rupees from his residence. The detention order and the grounds supporting it, along with 17 documen…

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

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

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

The private importers of edible oils challenged the differential customs duty rates granted to the State Trading Corporation (STC) under Section 25(2) of the Customs Act, 1962, alleging a violation of Article 14. The government had canalised edible‑oil imports through STC and, citing high international prices and the n…

The petitioners imported edible oil on the vessel M.V. Kotta Ratu, which made an initial arrival at Bombay on 11 July 1981 but could not secure a berth and sailed to Karachi before returning on 23 July and finally discharging cargo on 31 July 1981. Customs authorities levied duty at 150% on the basis that the "inward e…

Gokak Patel Volkart Ltd challenged a show‑cause notice issued on 20 May 1982 seeking excise duty for the period June 1976 to February 1981, arguing that it was beyond the six‑month limitation under Section 11A of the Central Excises and Salt Act, 1944. The Karnataka High Court had earlier stayed only the collection of …

The respondents, displaced persons, applied for plots of nazul land to build shops, as did the appellants. The State Government initially rejected all applications, but later reversed its policy and granted the plots to the appellants on permanent lease (Bhumidhari rights) without holding a public auction and without r…

The Delhi Development Authority (DDA) had paid bonus to its employees for ten years until 1973‑74, after which it stopped the payments on advice of the Ministry of Law. The employees challenged the stoppage by filing a writ petition, which the Delhi High Court allowed. The Union of India and the DDA appealed to the Sup…

The petitioners, wholesale traders in onions, potatoes and other produce, challenged notifications under the Maharashtra Agricultural Produce Marketing (Regulation) Act, 1963 that required them to shift their business to newly declared principal market yards and to conduct all marketing of declared agricultural produce…

The case concerned gifts of immovable property made by a deceased individual to his wives in 1962, which were chargeable to gift‑tax. The assessee claimed that, under the proviso to section 4(1)(a) of the Wealth‑Tax Act, 1957, such gifts should be exempt from wealth‑tax assessment for all assessment years commencing af…

Mafatlal Fine Spinning & Manufacturing Co. Ltd. deferred payment of yarn excise duty under Rule 49A of the Central Excise Rules, 1944. The cotton fabrics produced were subjected to calendering and shearing before clearance. The question was whether these finishing operations transformed the "grey" (unprocessed) fabric …

Siddeshwari Cotton Mills manufactured cotton fabric on power looms and claimed exemption from excise duty as "unprocessed" fabric under Notifications 230/77 and 231/77. The mill subjected the fabric to a calendering process, after which the Central Excise authorities held that the fabric was no longer "unprocessed" and…

Kehar Singh was convicted and sentenced to death for his role in the assassination of Prime Minister Indira Gandhi. After his appeals and a review petition were dismissed, his son petitioned the President under Article 72 for a pardon, claiming innocence and seeking an oral hearing. The President refused both the heari…

The Supreme Court examined whether Hindustan Aeronautics Ltd.'s (HAL) manufacture of MIG engines for the Government of India constituted a contract of sale liable to Central Sales Tax or a works contract exempt from tax. The Government of India, under a licence from the USSR, entrusted HAL to assemble and fit the engin…

The appellant, an Additional Subordinate Judge of the Bihar Judicial Service, was disciplined with censure, withholding of increments, and denial of promotion benefits. He challenged the order by filing a writ petition and also sought to appeal the punishment to the Governor under the Civil Services (Classification, Co…

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

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

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

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

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

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

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

The appellants, manufacturers and dealers of beer and cement, challenged sales‑tax assessments under the Andhra Pradesh General Sales Tax Act, 1957 on the basis that the turnover of packing material (bottles, cartons, gunny bags) had been taxed at the rate applicable to the goods themselves, invoking Section 6C which d…

The Union of India appealed a High Court award of compensation and 30% solatium in a land acquisition case where the original award was made in 1963 and enhanced by a court in 1968. While the appeal was pending, the Land Acquisition (Amendment) Act, 1984 increased the statutory solatium from 15% to 30% and introduced S…

The State of Andhra Pradesh appealed against two judgments of the Andhra Pradesh Administrative Tribunal that had declared Rule 3 of the Andhra Pradesh Treasury and Accounts Subordinate Service Rules, 1963 (as amended) to be violative of the 1975 Presidential Order issued under Article 371‑D. The petitioners argued tha…

The assessee, a partner in M/s. Chhotalal Vedilal, reduced his share in the firm and admitted his two minor sons to the partnership benefits, thereby relinquishing 19% of the goodwill. The Gift Tax Officer treated this relinquishment as a taxable gift of goodwill. The Appellate Assistant Commissioner, the Tribunal, and…

Jamana Flour & Oil Mill Ltd., a registered dealer, sold wheat products packed in gunny bags during 1964-65. The Assessing Officer taxed the wheat products at 2% and the gunny bags at 4% under the Bihar Sales Tax Act, 1959, invoking the Roller Mills Wheat Products (Price Control) Order, 1964. The dealer argued that the …

The petitioners, small‑scale resin manufacturers, applied to the Jammu & Kashmir government for allotment of resin under the State's industrial policy but were denied, while other applicants (respondents 4‑16) received quotas despite many not being formally registered. The petitioners claimed this differential treatmen…

Elson Machines Ltd., a manufacturer of electric motors, claimed exemption under Notification No. 80/80‑C.E. (dated 19‑June‑1980) which allowed small‑scale manufacturers to clear specified goods for home consumption provided the aggregate clearance value did not exceed Rs 15 lakhs. The company cleared Rs 13.43 lakhs of …

The landlord, Ahmed R.V. Peer Mohamed, let his property to Saraswatibai, who subsequently sub-let cabins to six petitioners. After serving a notice to quit on Saraswatibai in 1962, the landlord obtained a decree for her ejectment, which was executed and later extended to the petitioners. The petitioners claimed they we…

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

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

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

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

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

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

The appellants, ministerial officers of district courts in Ferozepur and Zira, were dismissed after taking part in slogans against a judicial magistrate and the district judge. They appealed the dismissal under Rule X of Chapter 18‑A of the Punjab & Haryana High Court Rules, which provides a supervisory administrative …

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

The Federation of Indian Chambers of Commerce & Industry, a company registered under the Companies Act, claimed that its entire income for the year ended 31‑December‑1961 was exempt under section 11(1)(a) read with section 2(15) of the Income‑Tax Act, arguing that its activities – holding a trade fair and sponsoring an…

The appellants, manufacturers of Ayurvedic medicines including Arishtams and Asavas, challenged a Tamil Nadu notification dated 4 March 1974 and Tamil Nadu Act No. 23 of 1974 that imposed a 30% sales tax on these two preparations, while all other medicinal preparations were taxed at 7% (now 8%). They argued that the di…

India Carat Pvt Ltd filed a complaint alleging cheating and criminal breach of trust by its Divisional Manager, who misappropriated Rs 13.69 lakh. The police investigated and sent a ‘B’ report stating the matter was civil and no offence was made out. The Second Additional Chief Metropolitan Magistrate, ignoring the rep…

The Supreme Court heard a civil appeal concerning the Bhopal gas leak disaster, where Union Carbide Corporation (UCC) sought to resolve all claims arising from the tragedy. After reviewing extensive evidence, including data from U.S. courts and settlement negotiations, the Court deemed a comprehensive settlement approp…

Gold Field Leather Works let a building to a partnership firm, which sub‑let a shop to Manek Chand, who in turn sub‑let it to Sardar Tota Singh in 1952. Gold Field sued Manek for unlawful sub‑letting and obtained a decree for possession; Tota Singh later sued for a declaration that he was a lawful tenant and for an inj…

Anant Sakharm Raut was detained under Section 3(2) of the National Security Act, 1980 based on three criminal incidents for which cases were pending. At the time the detention order was issued, Raut had applied for bail in all three cases and had been released on bail on successive days, but the order made no mention o…

The appellant, a tenant, occupied a shop premises. The respondents, partners, obtained a usufructuary mortgage over the same premises from the landlord and invoked Section 21(1)(h) of the Karnataka Rent Control Act, 1961 to evict the tenant, claiming bona‑fide need for their business. The appellant contended that the m…

The Comptroller and Auditor General framed a 1966 scheme allowing Upper Division Clerks who had served at least 20 years, exhausted all chances to pass the Subordinate Accounts Service Examination, or were over 45, to be appointed as temporary Accountants without needing to pass the exam. The appellants, who were still…

Piara Singh was detained under the National Security Act, 1980 and later served with a detention order under COFEPOSA. After his COFEPOSA detention was revoked, he failed to make a representation against the NSA order, believing he was only detained under COFEPOSA. He subsequently filed a representation to the Punjab G…

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

Three private electricity supply companies in Tamil Nadu, whose licences were granted under the Indian Electricity Act, 1910, were initially ordered to be acquired by the State under the 1954 Act, but the orders were stayed. The Tamil Nadu Private Electricity Supply Undertakings (Acquisition) Act, 1973 later nullified …

The Thana Electricity Supply Company held a licence to supply electricity which the Maharashtra State Electricity Board exercised its option to purchase upon expiry. The Indian Electricity (Maharashtra Amendment) Act, 1976 replaced the market‑value basis for the purchase price with a depreciated book‑value amount and a…

The petitioners, Tinsukia and Dibrugarh Electric Supply Companies, challenged the Assam Electricity (Assam Amendment) Act, 1973 and the Tinsukia & Dibrugarh Electric Supply Undertakings (Acquisition) Act, 1973 on the ground that the statutes were colourable, lacked a real nexus with Article 39(b) and (c) of the Constit…

The petitioner, a member of the Scheduled Castes, appeared for a competitive recruitment for six stenographer posts and secured the seventh position in the final merit list. The State Government had issued an order reserving 18% of subordinate service posts for Scheduled Castes, with a roster prescribing that in every …

The assessee sought to deduct wealth‑tax liabilities of Rs 22,679 (assessment year 1960‑61) and Rs 39,692 (assessment year 1961‑62) while computing net wealth for the valuation dates of 31 March 1961 and 31 March 1962. The Wealth Tax Officer rejected the claim, the Appellate Assistant Commissioner allowed part of it, a…

The respondent, a Hindu Undivided Family, was assessed wealth tax for the years 1965-66 to 1967-68, with the Wealth Tax Officer adding Rs. 1.5 lakh as accrued interest on its money‑lending business. The assessee argued that, because its books were kept on a cash basis, such accrued (but unrealised) interest could not b…

The landlord served a notice on 21 October 1969 demanding arrears of rent for a portion of a shop and verandah and claimed termination of the tenancy, thereafter filing an eviction suit under section 12(1)(a) of the Madhya Pradesh Accommodation Control Act, 1961. The tenant deposited the arrears but contested the exten…

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

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

In the 1985 Bihar Legislative Assembly election for the Islampur constituency, the Returning Officer announced the petitioner as elected and issued a Form 22 certificate, but failed to prepare the required Form 21C declaration. Upon discovering that votes from one booth had not been counted, the officer revised the cou…

Shri Anantharamakrishnan died intestate leaving several heirs. One heir, Sivasailam, prepared the estate duty account and the other heirs agreed to be bound by his accounts. The assessing authority treated Amalgamations Private Ltd, a company that had received shares from the deceased, as a "controlled company" under s…

Three private limited companies and their shareholders were granted government orders in the 1970s to extract and process resin from forests in Jammu & Kashmir. The Jammu & Kashmir Extraction of Resin Act, 1986 later barred all private extraction, mandated disposal of resin to a state company, and fixed prices, thereby…

Jawaharlal Nehru University (JNU) established a Centre of Post‑Graduate Studies at Imphal and appointed K.S. Jawatkar as an Assistant Professor. The Centre was later merged with the newly created Manipur University under the Manipur University Act, 1980, and JNU resolved that its staff would become employees of Manipur…

The Customs authorities seized typewriters and calculating machines and, under Section 110(2) of the Customs Act, were required to issue a show‑cause notice within six months or return the goods. They sought and were granted an extension of six months under the proviso to Section 110(2) but did not give notice of the p…

The petitioners, tea companies, challenged the levy of a rural employment cess on tea estates under the West Bengal Rural Employment and Production Act, 1976, as amended in 1981 and 1982. They argued that the levy, which was imposed on the despatches of tea rather than on the land, directly impeded the free flow of tra…

The appellants sought substitution of the deceased sole appellant's legal representatives, setting aside of abatement, and condonation of delay in a ceiling appeal under the U.P. Imposition of Ceiling on Land Holdings Act, 1960. The Additional District Judge dismissed the application, and the High Court upheld the dism…

Rallis India Ltd. claimed exemption from sales tax on its inter‑state cotton purchases for the period April‑June 1969, relying on the Commercial Tax Officer’s orders under section 10 of the Central Sales Tax Act and the proviso to section 6 of the Andhra Pradesh General Sales Tax Act. The State revised the assessment a…

Delhi Safe Deposit Co. Ltd., a partner in a managing‑agency firm, paid Rs. 9,500 towards a loss incurred by the firm when a loan advanced by the managed company defaulted. The company claimed a deduction under section 37 of the Income‑Tax Act, but the Assessing Officer disallowed it, holding the payment was not a busin…

The Hindu Undivided Family (HUF) Kalloomal Tapeshwari Prasad derived income from various sources and claimed that a partial oral partition in 1963 had divided eighteen immovable properties among ten coparceners, who then maintained separate accounts. The Income‑Tax Officer rejected the claim, holding that the propertie…

The Regional Director of the Employees' State Insurance Corporation (ESIC) sought contributions from Bata Shoe Company’s two factories for bonuses paid to workers, arguing that such bonuses formed part of "wages" under the Employees' State Insurance Act, 1948. The factories contended that the bonuses were ex‑gratia or …

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

The State of Bihar imposed a 5% sales tax on all hosiery goods sold within the state from October 1, 1983, and by a notification dated August 1, 1984 exempted hosiery goods manufactured in Bihar as an incentive to local industry. The West Bengal Hosiery Association and other petitioners filed a writ petition under Arti…

Two District Munsifs of the Tamil Nadu State Judicial Service were compulsorily retired by the Madras High Court under Rule 56(d) of the Fundamental Rules. They challenged the orders under Article 226, contending that only the Governor, as the appointing authority, could retire them and that the High Court lacked such …

The Coffee Board challenged the levy of purchase tax on coffee it received from growers under the compulsory delivery provision of the Coffee Act, 1942, arguing that the transaction was a compulsory acquisition and not a sale. The Karnataka High Court held that an element of consensuality existed, making it a sale liab…

The respondent, Manohar Lal, a Sub‑Inspector of Police, was compulsorily retired by an order dated 24 September 1975 issued by the Senior Superintendent of Police, Gurdaspur, under the Punjab Civil Services (Premature Retirement) Rules, 1975. He filed a suit seeking a declaration that the order was illegal, malafide an…

Ashok Kumar Binny and Hans Raj were detained under Section 8 of the Jammu & Kashmir Public Safety Act, 1978. Their detentions were referred to an Advisory Board, which is statutorily required to submit its report to the Government within eight weeks of the date of detention under Section 16(1). The Board failed to do s…

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

The landlord Jagmohan Saran sought a declaration that a shop leased to tenant Harbans Lal was vacant under Section 12(1)(b) of the U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972, alleging that Lal had sub‑let it to Yadram and his son Madan Lal, who were not family members. The Prescribed Auth…

The Haryana State Industrial Development Corporation (HSIDC) underwrote preference shares of Depro Foods Ltd. and the managing director of Depro Foods personally guaranteed the dividend payment, agreeing that any dues could be recovered as land revenue. When the company defaulted on a dividend of Rs 1,96,961, HSIDC inv…

Jute Investment Co. Ltd., a trader in gunny bags, entered into four purchase and four sale contracts with the same party, settling the transactions by transferring pucca delivery orders without any physical delivery of the bags, resulting in a loss of Rs. 2.25 lakh which it claimed as an ordinary business loss. The Inc…

M/s. Sahney Steel and Press Works Ltd., a company with its registered office and factory in Hyderabad and branch offices in several other states, manufactured standard and non‑standard steel goods on orders received by its branches. The goods were dispatched from Hyderabad to the branches and then sold to customers, wi…

The landlords of a building in Nagpur applied to the Rent Controller to evict Dr. M.K. Salpekar, who occupied part of the premises as a clinic, on the ground that he had secured alternative accommodation by building a residential house elsewhere. The Rent Controller allowed eviction under clause 13(3)(v) of the C.P. & …

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

The assessee, T.I. & M. Sales Ltd., was assessed as a representative assessee for ten non‑resident companies and the Revenue claimed a "business connection" under Section 9 of the Income‑Tax Act, 1961, making the Indian company an agent under Section 163(1)(b). The assessee contended that no such connection existed, re…

The U.P. Cooperative Federation Ltd., an apex cooperative society, received interest of Rs.9,000 on a cash security of Rs.2 lakh furnished to a cooperative sugar factory under an agency agreement, and interest of Rs.51,295 on loans advanced to its member societies for sugar distribution. The Revenue challenged the soci…

The appellants, a body of individuals, bought two parcels of land in 1966 and in 1970 granted a ten‑year mining lease to an allied private company for a premium of Rs.5 lakh. The Income‑Tax Officer treated the lease‑hold interest as a transfer of a capital asset and levied long‑term capital gains on the premium, valuin…

The Income‑Tax Officer issued a notice under section 148 of the Income‑Tax Act, 1961, alleging that three cash‑credit entries totalling Rs 1 lakh had escaped assessment for the year 1965‑66. The assessee challenged the notice, arguing that it was issued more than seven years after the original assessment and beyond the…

The Supreme Court examined two Special Leave Petitions arising from a writ petition that alleged tampering of MD (Gynaecology) examination grade sheets to favour the daughter of the then Chief Minister of Maharashtra. The trial judge had held that the tampering was done by Dr. Rawal at the behest of the Chief Minister …

The appellant, Nepal Singh, a temporary Sub‑Inspector of Police, was terminated from service on the ground of alleged corruption and a second marriage without government permission, based on a circular issued by the Inspector General of Police. The termination order was issued by the Deputy Inspector General under a 19…

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

The Commissioner of Wealth Tax assessed the wealth tax on the entire value of assets held in three discretionary trusts created for the benefit of Arvind Narottam, invoking s.21(2) of the Wealth Tax Act, 1957. The trusts stipulated only a minimum annual payment to the beneficiary, with any surplus income and the corpus…

The appellants, statutory tenants of a premises in Thane, were served a notice under Section 12(2) of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 demanding payment of rent arrears of Rs.800 for the period September 1971 to December 1972. They failed to pay and raised no dispute about the amount of…

The appellant, a tenant, was evicted by the landlord on grounds of bona‑fide requirement and non‑payment of rent. The tenant argued that he had paid an advance of Rs 300 and that the landlord had collected Rs 70 per month instead of the contractual Rs 60, the excess of which should be adjusted against rent arrears unde…