R S PATHAK

The landlords (Smt. Rajbir Kaur & Anr.) leased commercial premises to S. Chokesiri & Co., who later allowed two sub‑tenants – a tailor and an ice‑cream vendor – to operate within the premises. The landlords sought eviction under Section 13 of the East Punjab Urban Rent Restriction Act, 1949, alleging unauthorised sub‑l…

The case concerned a Rs.4,00,000 loan advanced by the assessee to his partner in a flour and oil mill partnership, which the assessee claimed was a 'Quaraza-e-Hasana'—an interest‑free goodwill loan under Muslim law—and therefore should be excluded from his wealth for tax purposes. The Wealth‑Tax Officer and the Appella…

Ram Dass, a tenant, faced eviction by four brothers who had purchased the landlord's property and claimed a bonafide need for additional accommodation under the East Punjab Rent Restrictions Act, 1949. The Rent Controller granted eviction, the appellate authority reversed it, and the High Court, exercising revision und…

The tenant Tej Bhan, who had attorned his tenancy to Gopinath Agrawal and later to Chhaya Gupta, refused to attorn again and challenged the landlord's title, alleging defects in the original sale to Gopinath. The Supreme Court examined whether such a denial amounted to a denial of the landlord's title under Section 3(1…

The appellant, Mohar Singh, became the exclusive owner of one of two adjacent shops after a partition of co‑owners who had originally let both shops to the tenant, Devi Charan, under a single lease. Singh sought eviction of the tenant from his shop on the ground of bona‑fide need under Section 21 of the Uttar Pradesh U…

The respondent, a dealer manufacturing oils, applied for a recognition certificate under Section 4‑B of the U.P. Sales Tax Act, 1948 on 21‑Mar‑1969, but the certificate was issued only on 5‑Dec‑1969. Rule 25‑A(5) of the U.P. Sales Tax Rules stipulated that such a certificate would take effect from the date of its issue…

Satya Charan Srimani executed two trust deeds (1953 and 1959) transferring immovable property to himself and his son as trustees while reserving portions of the income for himself, his heirs and deities. After his death, the Estate Duty authorities questioned whether the properties were liable to tax under Section 12(1…

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

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

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

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

The appellant, a liquidator of Mahamudabad Properties Ltd., owned a building at 3 Gun Foundry Road that had been released by the Government in December 1960 in a dilapidated condition. In its 1962-63 return it claimed an annual value of Rs.1,23,672, a vacancy remission, and deductions for insurance premium and municipa…

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 …

The petitioners, senior officers of the Uttar Pradesh State Judicial Service promoted to the Higher Judicial Service before the 1975 Rules, challenged the seniority list prepared by the High Court, alleging that their period of officiation was not treated as probation and that seniority was arbitrarily fixed from dates…

In a suit for eviction under Section 12(1)(f) of the Madhya Pradesh Accommodation Control Act, the plaintiff claimed personal necessity and ownership of a shop. The trial court and the Additional District Judge rejected his claim for lack of a partition deed proving ownership. The High Court reversed these findings, ho…

The respondent, Amrit Roller Flour Mills, held a licence under the Wheat Roller Flour Mills (Licensing and Control) Order, 1957 and supplied maida, suji and rawa to permit‑holders as directed by the District Food and Supplies Officer. It was assessed for sales tax under the Punjab General Sales Tax Act, 1948 for the ye…

The appellant, the Commissioner of Income Tax, challenged the deduction claimed by the assessee, a partnership that had taken over the business, assets and liabilities of a predecessor firm, including a debt of Rs.23,577. The assessee had paid tax on interest earned on that debt in AY 1963-64, later settled part of the…

M/s Dhanpat Oil & General Mills, engaged in oil extraction, was served notices under the Produce Cess Act, 1966 for filing monthly returns and paying cess. At the relevant time no "Collector" (appointed only on 13 July 1970) or Appellate Authority (appointed on 21 August 1972) existed, leading the mill to argue that th…

Dr. D.C. Saxena was appointed Chairman of the Haryana Board of School Education for a two‑year term, with the appointment letter stating that the terms and conditions would be notified later. The State Government later issued a notice that his tenure could be curtailed at any time and subsequently ordered his removal a…

The assessee, a former partner of Larsen & Toubro and later Chairman of the company, was allotted a large number of right shares under Section 81 of the Companies Act, 1956. Over several years he bought and sold both right and ordinary shares, making a profit of Rs.1,65,581. The Income Tax Officer and the Appellate Ass…

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

The assessee, a partnership firm, was found to have cash credits of Rs.46,250 in its books in the names of five minor sons of the managing partner. The Income Tax Officer treated these as unexplained cash credits and added them to the firm's income under section 68 of the Income Tax Act, 1961. The firm argued that the …

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

Thirty-two bus conductors employed on a daily‑wage basis by the Karnataka State Road Transport Corporation (KSRTC) alleged that the corporation, being a statutory body, is a "State" within Art 12 of the Constitution and that it had discriminated against them by regularising nineteen similarly placed conductors and gran…

The Commissioner of Income Tax appealed against the tax benefit claimed by East West Import & Export Ltd. under Section 23A(1) of the Income Tax Act, 1922, which required that shares carrying at least 25% of voting power be freely transferable throughout the previous year. The company had removed transfer restrictions …

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

Mohan Laxman Hede (appellant) was a tenant of a shop owned by Noormohamed Adam Shaikh (respondent). After being served a notice for rent arrears, the appellant paid the arrears and thereafter deposited rent in court at irregular intervals, sometimes a few days late and sometimes in advance. The respondent sued for poss…

Mahabir Prasad occupied a shop‑cum‑flat in Chandigarh under a one‑month rent note dated 24‑04‑1974. The landlady, Surinder Kaur, claimed the tenant had illegally sub‑let portions of the premises after the tenancy expired and sought eviction under Section 13(2)(ii)(a) of the East Punjab Urban Rent Restriction Act, 1949.…

The appellants, partners of an Indian law firm, were engaged by a German corporation and, through London solicitors, allowed a UK barrister, Mr. Blanco White, to appear in three Calcutta High Court suits. Although the firm did not brief or pay the barrister, the Income Tax Officer treated them as agents under section 1…

The assessee, Ahmed Ibrahim Sahigra Dhoraji, possessed concealed income of Rs 7 lakhs earned between 1957‑58 and 1964‑65. He made a voluntary disclosure under Section 68 of the Finance Act 1965 and paid tax at the prescribed rate. He claimed that the tax paid could be deducted as a "debt owed" under Section 2(m) of the…

The Commissioner of Wealth Tax, Amritsar appealed against a High Court order that had ruled in favour of Suresh Seth, who had filed his wealth‑tax returns for 1964‑65 and 1965‑66 years several years late. The department had levied penalties under section 18(1)(a) of the Wealth Tax Act, applying different rates for peri…

The appellants, Hindustan Brown Boveri Ltd. and Elecon Engineering Co. Ltd., were recognised dealers under the Gujarat Sales Tax Act who purchased raw materials using Form 19 certificates stating the materials would be used to manufacture taxable goods for sale within Gujarat. They later sold part of the manufactured g…

Natraj Studios (P) Ltd. held a "leave and licence" agreement with Navrang Studios for the use of two film studios, associated premises and equipment. After Navrang sought possession in 1979, Natraj filed a suit in the Court of Small Causes claiming to be a monthly tenant, and also challenged the arbitration clause in t…

The respondent, who owned building No.1‑1‑249 and used it for residence and business, purchased the adjoining building No.1‑1‑250 where the appellant was already operating a shop and residing. The respondent sought eviction of the appellant under Section 10(3)(c) of the Andhra Pradesh Buildings (Lease Rent and Eviction…

The State of Haryana, having granted ten‑year mining leases for silica sand and ordinary sand to private lessees under the Mines & Minerals (Regulation & Development) Act, 1957, later terminated those leases prematurely under Section 4A, citing a request from the Central Government and the readiness of the public secto…

Tata Iron & Steel Co. Ltd. (the appellant) manufactured wheels, tyres and axles for Indian Railways, forging them and then machining and polishing to remove excess steel skin. The Revenue argued that the goods became a new commercial commodity after machining, making them liable to excise duty under Tariff Item 68 in a…

Bazpur Co-operative Sugar Factory Ltd., a co-operative society registered under the Co-operative Societies Act, 1912, deducted Rs.5,15,863 from the price payable to its members for sugarcane under bye‑law 50 and credited the amount to a Loss Equalisation and Capital Redemption Reserve Fund. The society later amended by…

Motilal Sanghi gifted Rs.1,00,000 to his four sons, who immediately invested the amounts in a partnership firm, Sanghi Brothers, in which Motilal also held an 8‑annas share. After Motilal's death, the Assistant Controller of Estate Duty held the sum chargeable under Section 10 of the Estate Duty Act, 1953, but the Appe…

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

Binoy Kumar Chatterjee retired from Jugantar Ltd. upon reaching the superannuation age of 60 on 1 December 1976, received his gratuity and provident fund, and was subsequently offered a fresh twelve‑month contract as Assistant Editor. After the contract ended on 1 December 1977 he claimed that his services had been wro…

In 1975 a food inspector collected a 200‑gram sample of suji from the accused, although the Prevention of Food Adulteration Rules required 250 g, and sent it to the public analyst, who reported excessive moisture and ash. The Metropolitan Magistrate acquitted the accused on the ground that the sample was insufficient i…

The appellants, Malak Singh and Jaswant Singh, challenged the inclusion of their names in a police surveillance register maintained under the Punjab Police Rules, alleging that the entry was made without any material basis and violated their fundamental right to privacy under Articles 21 and 19(1)(d) of the Constitutio…

The contractor Lakshmichand & Balchand entered into two road‑repair contracts with the State of Andhra Pradesh. An arbitrator awarded the contractor Rs.99 lakhs, but the civil court set aside the award and the High Court allowed only Rs.16 lakhs. In execution proceedings the State claimed a set‑off of Rs.22.91 lakhs: R…

The appellant sought to amend a previously sanctioned layout plan for his land to include a cinema, filing an application under section 313 of the Delhi Municipal Corporation Act, 1957 on 20 April 1967. The Municipal Corporation’s Standing Committee neither sanctioned nor rejected the application within the statutory 6…

The appellant, a tenant of a Nohara, was sued by the landlord for rent recovery and eviction, alleging default and material alteration after the tenant raised the walls. The trial court found no arrears and held that the wall‑raising was with the landlord's consent and did not amount to a material alteration under the …

The assessee, Italindia Cotton Co. Ltd., incurred a loss in the assessment year 1960‑61 and sought to set off that loss against income in the assessment year 1963‑64. A change in shareholding occurred in 1963, and the Income‑Tax Officer denied the set‑off under Section 79 of the Income‑Tax Act, 1961, on the ground that…

Mahabir Prasad, the landlord, executed a deed in 1966 granting the rent benefits of certain premises to his grandsons and their mother, Smt. Sulochana Devi, and instructed the tenants to pay rent to her. He later executed a cancellation deed in 1970, revoking that benefit, and sued the tenants for arrears of rent, clai…

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

Non‑graduate Excise Preventive Officers challenged an amendment to Special Rule 2 of the Kerala Excise & Prohibition Subordinate Service Rules that introduced a 1:3 ratio favouring graduates for promotion to Second Grade Excise Inspector. The Kerala High Court and a Division Bench held the amendment violated Articles 1…

Gujarat Steel Tubes Ltd., a manufacturer of black and galvanised steel tubes, challenged the Kerala tax authorities' assessment that its galvanised pipes were taxable under Entry 46 of the Kerala General Sales Tax Act. The company argued that the galvanised pipes were "declared goods" and should not attract additional …

The Karnataka Government issued an order on 30 June 1969 granting cash refunds of sales tax to new industries as an incentive, which was later limited by a 12 January 1977 order citing alleged misuse. Several industrialists who had relied on the 1969 concessions filed writ petitions claiming that the government was est…

Jain Exports (P) Ltd. and its managing director imported two consignments of refined industrial coconut oil in September 1982. The Customs Collector issued show‑cause notices alleging that industrial coconut oil was a canalised item under Appendix 9 para 5 of the Import Policy 1980‑81 and ordered confiscation under sec…

The Supreme Court examined writ petitions filed by Tata Tea Ltd. and other tea companies challenging amendments made by the West Bengal and Kerala legislatures that sought to tax the entire income from the sale of tea grown and manufactured by the assessees. The petitioners argued that only 60% of such income could be …

The appellant, a Hindu Undivided Family, owned agricultural land that it developed into building sites and leased on 99‑year terms, receiving a premium (salami) for each lease. The Income‑Tax Officer, the Appellate Assistant Commissioner and the Income‑Tax Appellate Tribunal held that the premiums were chargeable to ca…

The petitioners, Grade I stenographers attached to heads of the Customs and Central Excise Departments, claimed that they were paid less (Rs.550‑900) than their counterparts attached to Joint Secretaries and higher officers in the Central Secretariat (Rs.650‑1040) and alleged discrimination under Articles 14 and 16(1) …

The Supreme Court clarified the procedure for appointing members of Administrative Tribunals under the Administrative Tribunals Act, 1985. It held that recruitment to the Central Administrative Tribunal must be overseen by a High‑Powered Selection Committee headed by a sitting Supreme Court judge nominated by the Chief…

The State of Tamil Nadu, exercising its power under Section 15 of the Mines and Minerals (Regulation and Development) Act, 1957, issued Rule 8‑C of the Tamil Nadu Minor Mineral Concession Rules, 1959, which barred private persons from obtaining leases for quarrying black granite and permitted only the State or its whol…

Om Prakash was detained under Section 3(1) of the COFEPOSA Act for allegedly possessing contraband goods. At the Advisory Board hearing he sought to examine five witnesses present to rebut the allegation, but the Board refused and allowed only affidavits, which could not be produced. The Board’s report was forwarded to…

The petitioners, processors of grey cotton and man‑made fabrics, challenged the levy of excise duty on operations such as bleaching, dyeing and printing, arguing that these were merely processing and not "manufacture" under Section 2(f) of the Central Excises and Salt Act, 1944. The Gujarat High Court held the opposite…

Om Pal, a tenant, leased a shop for a dry‑cleaning business and installed a wooden parchhati (balcony) on the wall. The landlord sought eviction under Section 13(2)(iii) of the East Punjab Urban Rent Restriction Act, 1949, alleging that the construction materially impaired the building's value or utility. The Rent Cont…

The petitioners, the wife of a man detained under the Conservation of Foreign Exchange & Prevention of Smuggling Activities Act, 1974, challenged his detention order (s.3(1)) and subsequent declaration (s.9) before the Supreme Court under Article 32. They argued that the government’s delay in disposing a representation…

K.L. Tripathi, a Branch Manager of State Bank of India, was charged with irregularities in issuing letters of credit and alleged misconduct. An internal investigation under the SBI (Officers and Assistants) Service Rules led to a charge‑sheet, after which he was given a personal hearing but not the opportunity to cross…

The plaintiffs, Math Sauna temple, claimed that the Amauli properties belonged to the Math or its deity and that Mahant Sadashiva Yati, as Sarbarakar, was entitled to them. The defendants argued that the properties were personal assets of Mahant Shivshankar Yati, acquired from the personal fund of his predecessor Mahan…

The Supreme Court considered the custody of an 11‑year‑old daughter, Gospi, of a divorced Parsi couple. The lower courts had awarded custody to the father, but the mother appealed, arguing that the child's welfare required her custody and continued education in a boarding school. The Court held that the welfare of the …

The Bhopal gas leak of December 2, 1984 killed about 2,660 people and injured tens of thousands. The Union of India and Union Carbide Corporation appealed against an interim compensation order of Rs.250 crores. The Supreme Court, considering the urgent need for relief, the range of offers (US$426‑500 million) and the g…

The Supreme Court examined whether an award under the Arbitration Act, 1940 could be remitted or set aside solely because the arbitrator or umpire did not give reasons. The Court held that unless the arbitration agreement, deed of submission, or a specific court order or statute requires reasons, an arbitrator is under…

Markandey Singh, a former Deputy Superintendent of Police in Uttar Pradesh, was absorbed into the Himachal Pradesh‑Delhi joint IPS cadre in 1963 and was allotted the year 1958 as his year of allotment. He later claimed that his officiation as Superintendent of Police while on deputation from 6 December 1961 to 13 May 1…

The appellants were charged with various offences under the Indian Penal Code and the State of Maharashtra appointed Special Public Prosecutors and Assistant Public Prosecutors for their cases under CrPC sections 24(8) and 25(1) respectively, with the remuneration to be borne by the private complainants as per Rule 22 …

The Supreme Court examined whether Alwaye Agencies, appointed as distributor of Sodium Hydrosulphite by Travancore Cochin Chemicals Ltd., acted as an agent or a purchaser under their 1967 agreement. The assessing authority had treated certain bulk supplies, dispatched directly to consumers but arranged and paid for by …

D.N. Taneja filed a criminal contempt petition against Bhajan Lal, alleging that the latter used his position to intimidate a forest officer and interfere with a writ petition. The Punjab & Haryana High Court Single Judge dismissed the contempt application, holding that the case was not fit for the court to exercise it…

Bharat Steel Tubes Ltd., a registered dealer under the Punjab and Haryana sales‑tax Acts, filed returns for the years 1968‑69 to 1974‑75. The assessing authority issued notices under the respective statutes and the company complied, but later issued further notices seeking additional documents. The company challenged t…

The appellants, sub‑tenants of a godown owned by the Bombay Port Trust, were served notice to vacate after their lease expired and the landlord sued for possession. The appellants claimed protection under the Bombay Rents, Hotel and Lodging House Rates (Control) Act, 1947, specifically sub‑section (4)(a) of section 4, …

Associated Cement Companies Ltd. entered into a tripartite agreement to supply water, electricity and concrete a road in Shahabad, receiving a promise that its properties would not be included within municipal limits for fifteen years. The company spent Rs.2,09,459 on laying water pipelines, which under the agreement b…

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

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

The appellants, landlords, obtained a trial decree for possession of a house in Memari, West Bengal, on grounds of rent arrears and need for demolition. The respondent appealed, and while the appeal was pending the West Bengal Premises Tenancy Act, 1956 was extended to Memari, introducing Section 13 which bars possessi…

Maharana Mills, a textile manufacturer in Saurashtra, challenged assessments for 1957-60 on the ground that the Central Government’s 1956 Explanation added to the 1950 Removal of Difficulties Order was ultra vires and that depreciation should be computed only on the basis of the actual depreciation actually allowed und…

The State of Tamil Nadu challenged the tax treatment of sales made by Dharangadhara Chemical Works Ltd. (the manufacturer) to Dharangadhara Trading Co. Ltd. (the trading company). The parties had a general agreement under which the trading company obtained orders from out‑of‑state buyers and the manufacturer booked the…

The landlord obtained a decree for eviction of the tenant's shop, with the trial court ordering each party to bear its own costs. While the appeal was pending, the Uttar Pradesh Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972 came into force, requiring a tenant to deposit the landlord's full costs …

The Kalyan Municipal Council levied property tax on Usha Paper Products Ltd for the years 1970-71 to 1972-73. After detecting new construction, the Council increased the rateable value of the property by a resolution on 3 October 1973 and served a notice under Section 123(1) of the Maharashtra Municipalities Act, issui…

Messrs K. Kelukutty, a timber partnership, and Messrs K.K.K. Sons Saw Mills, a saw‑dust partnership, had identical partners. The Sales Tax Officer included the saw‑dust turnover in the timber firm’s assessment, but the Sales Tax Appellate Tribunal allowed the firm’s appeal and remanded for fresh consideration. The Kera…

Gauram Singh, a retiring Judge of the Punjab and Haryana High Court, claimed the cash equivalent of his unutilised earned leave salary. The Government rejected the claim, but the Punjab and Haryana High Court ordered payment under Rule 20‑B of the All India Services (Leave) Rules, 1955, read with Rule 2 of the High Cou…

A writ petition was filed after a voluntary organisation reported inhuman conditions at a Bihar "Care Home" for female inmates. The Supreme Court, after a district judge’s inspection, found the facility to be a dilapidated, overcrowded hovel lacking basic amenities, adequate food, clothing, water, sanitation, and medic…

Gujarat Travancore Agency, a registered firm, failed to file its income‑tax returns for assessment years 1965‑66 and 1966‑67 within the statutory time limits. After notices under section 139(2) were served, the firm filed the returns and the Income‑Tax Officer imposed penalties under section 271(1)(a) of the Income Tax…

Elel Hotels and Investments Ltd. and other hoteliers challenged the Hotel Receipts Tax Act, 1980, which imposed a 15% tax on the gross receipts of hotels whose room charges were Rs.75 or more per day per individual. The petitioners argued that the Act was beyond Union legislative competence, falling under the State Lis…

Express Hotels and other petitioners challenged the constitutional validity of luxury taxes imposed by Gujarat, Tamil Nadu, Karnataka and West Bengal on hotel and lodging services, arguing that Entry 62 of List II of the Constitution only permits taxes on tangible goods, not services, and that the statutes violated Art…

The Federation of Hotel & Restaurant Association of India and other hotel operators challenged the Expenditure Tax Act, 1987, alleging that Parliament lacked legislative competence and that the Act violated Articles 14 and 19(1)(g) by arbitrarily classifying hotels based on a Rs.400 per day room charge and imposing an …

The deceased A.G. Merchant died in 1959 and the accountable persons filed estate duty returns, resulting in an assessment on 26 February 1960 under the Estate Duty Act, 1953. The Estate Duty (Amendment) Act, 1958 repealed sections 56‑65 and introduced a new Section 59, effective 1 July 1960, to allow reassessment of pr…

Electronics Corporation of India Ltd entered into an agreement with a Norwegian firm for technical services and sought a No Objection Certificate under s.195(2) of the Income Tax Act, 1961 to remit payments without tax deduction. The Commissioner rejected the application, holding that s.9(1)(vii) deemed the fees to acc…

Vanaz Engineering (P) Ltd. introduced a gratuity scheme in mid‑1970 and, based on an actuarial report, provisioned Rs 2,11,305 as a liability as of 31 December 1970. The Income‑Tax Officer allowed only Rs 27,249, the difference between the provision and the liability for 1969, but the Appellate Assistant Commissioner a…

The Rajkot Municipality framed draft rules for levying rates on buildings and lands, obtained State Government sanction, and published a newspaper notice under section 77 of the Bombay Municipal Boroughs Act, 1925 stating that the rules could be inspected and purchased at the municipal office. Sonik Industries challeng…

The case involved six accused who were charged with murder and rioting under sections 302, 149 and 148 of the Indian Penal Code for the deaths of two brothers. A long-standing animosity existed between the families, and on the day of the incident the accused entered the victims' house, dragged them onto a narrow road a…

The respondent obtained a decree for recovery of money, which was executed by the sale of the appellant's property. The sale was later set aside on appeal, and during the second appeal the parties entered into a court‑sanctioned compromise whereby the appellants would deposit Rs 60,000 by a specified date, failing whic…

The Supreme Court examined a land acquisition dispute where the General Government Servants Co‑operative Housing Society Ltd. sought to acquire land for residential houses. The land had been sold by the Central Government to the first respondent, Wahab Uddin, after being declared evacuee property under the Displaced Pe…

The petitioner, a former army captain, was accepted as a Class ‘A’ Tahsildar candidate on 13 September 1974, underwent training and was substantively appointed as Tahsildar on 3 January 1978. He sought to have his military service during the Emergency (1963‑68) and thereafter counted towards seniority from 26 September…

The Union of India appealed against two Bombay High Court judgments that had ordered the revalidation and endorsement of imprest licences held by Suksha International and Nutan Gems, recognised export houses for importing uncut diamonds. The respondents claimed that after fulfilling their export obligations they were e…

Rup Diamonds, a recognised export house, was granted six imprest licences for importing uncut diamonds and fulfilled the associated export obligations. After several years, it applied in 1986 for revalidation and endorsement of these licences under paragraph 185(4) of the 1982-83 Import‑Export Policy, but the Joint Chi…

The tenant A.C. Duti challenged the order of the Appellate Authority that allowed the landlord to recover possession of the ground floor of a three‑storey house on the ground of the landlord's own requirement. The landlord had previously applied for eviction in 1967 under the 1947 Rent Act, which was rejected, and agai…

Eight petitioners, originally Assistant Medical Officers, were promoted on an officiating basis to Divisional Medical Officer posts between 1971 and 1974 under the 1965 and 1973 Railway Medical Service Rules, which treated such posts as selection posts. A seniority list prepared in 1979 under the 1978 Rules (which intr…

The Assistant Collector of Central Excise and others filed review petitions against the Supreme Court's judgment and order dated 20 December 1986 in the Madras Rubber Factory Ltd. case. The respondents argued that the judgment should remain final, while the petitioners contended that the earlier decision conflicted wit…

The appellant filed a suit for specific performance of a contract to sell a property and was ordered by the High Court to discharge a mortgage and deposit Rs.3.45 lakh with interest. She paid the mortgagee directly, which the High Court rejected, and later deposited Rs.2.42 lakh and subsequently tendered a cheque for R…

Mahesh Travels & Tours and other launch operators ran joy‑rides from the Gateway of India to Elephanta Island. A cooperative association of launch owners used a voluntary roster to avoid competition, but the appellants were excluded. The Deputy Conservator of Bombay Port Trust, on police direction, imposed a compulsory…

The Bazpur Co-operative Sugar Factory Ltd., a cooperative society, required its producer‑shareholders to deposit amounts into a 'Loss Equalisation & Capital Redemption Reserve Fund' under a bye‑law. The deposits were used for the society’s business, including converting partly paid shares to fully paid shares and repay…

The Haryana State Agricultural Marketing Board contracted a builder to construct an office building and stipulated that any dispute would be arbitrated by the Board's Superintending Engineer. Shri D.P. Gupta was appointed arbitrator, but the Board's Chairman ordered his reversion to his parent department on 4 April 198…

The petitioners, the Assam Rifles Multi-purpose Co-operative Society Limited and Major General A.S. Guraya, filed a writ under Article 32 seeking enforcement of a government scheme to settle retired Assam Rifles personnel in the NEFA (now Arunachal Pradesh) border region, alleging that promised land, loans, and basic f…

Meenakshi Malik, a Delhi-born student, completed part of her education abroad because her father was deputed to Nigeria. Upon returning, she passed the All India Senior School Certificate Examination and the medical entrance test, but was denied admission to a Delhi medical college because she had not completed the las…

Baldev Raj Sharma obtained a two‑year LL.B (Academic) degree as a private candidate from Kurukshetra University and later completed the third year of the professional LL.B as a regular student at Kanpur University, receiving the LL.B (Professional) degree in 1982. He applied to the Punjab and Haryana State Bar Council …

The petitioner Sunil Fulchand Shah challenged his preventive detention order under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, before the Supreme Court under Articles 32 and 136 of the Constitution. The central issue was whether the period of detention specified in the order i…

The State of Tamil Nadu appealed against the Madras High Court’s decision that the penalty under section 10A(1) of the Central Sales Tax Act, 1956 should be calculated on the basis of the concessional tax rate applicable to goods covered by a ‘C’ form. The assessee had purchased motor spare parts using ‘C’ form certifi…

The respondents, two Scheduled Caste auditors, failed to meet the aggregate qualifying marks in the Part II Subordinate Accounts Service examination of December 1980 and sought a writ of mandamus directing the Comptroller and Auditor General (CAG) to apply the relaxation prescribed in Office Memorandum No. 36021/10/76 …

Mrs. Arundhati Balkrishna, a beneficiary of the Shrimati Arundhati Balkrishna Trust, claimed deductions for interest paid by the trust on amounts withdrawn from an estate account. The Income Tax Officer disallowed part of the interest, holding that some withdrawals were for personal expenses. The assessee appealed to t…