UNION TERRITORY, CHANDIGARHversusKRISHAN BHANDARI
1996 INSC 126231 October 1996Appeal(s) allowed
Krishan Bhandari, originally appointed as a temporary Science Master in the Union Territory of Chandigarh, was later transferred to the post of Science Supervisor on his own pay scale and later confirmed as a Science Master. He claimed that, because he performed the same duties as a District Science Supervisor in Punja…
BIHAR PUBLIC SERVICE COMMISSION AND ORS.versusMANOJ KUMAR PANDEY AND ORS.
1996 INSC 126331 October 1996Appeal(s) allowed
The Bihar Public Service Commission (BPSC) introduced a system of centralised evaluation of answer books for the 38th Combined Competitive Examination, a decision taken by the Chairman and a majority of members on 18 September 1993. The High Court set aside this decision, holding that the process of adopting centralise…
GOVERNMENT OF TAMIL NADU AND ORS.versusS. BALASUBRAMANIAM AND ORS.
1995 INSC 65131 October 1995Appeal(s) allowed
The case concerned the validity of an amendment to Rule 6 of the Tamil Nadu Revenue Subordinate Service Special Rules introduced by G.O. Ms. No. 660 (19 April 1988) which gave retrospective effect to the amendment made in 1977. The respondents, non‑reserved category assistants, challenged the amendment on the ground th…
UNION OF INDIA AND ANR.versusU.P. STATE WARE HOUSING CORPORATION
1990 INSC 33431 October 1990Dismissed
The Union of India, as the revenue authority, demanded advance tax from the U.P. State Ware Housing Corporation for the assessment year 1974-75, contending that the corporation's rental income from its godowns and warehouses was not exempt under Section 10(29) of the Income Tax Act, 1961. The corporation, created under…
K.MUTHUSWAMI GOUNDERversusN. PALANIAPPA GOUNDER
1998 INSC 32731 August 1998Dismissed
The dispute involved two competing auction purchasers over a suit property that had been subject to a 1950 security deed (Exhibit A6) executed to raise an attachment before judgment. The trial court held that Exhibit A6 created a charge, granting the appellant a right to redeem the first mortgage but denying possession…
TEXMACO LTD.versusCOLLECTOR OF CENTRAL EXCISE, CALCUTTA
1991 INSC 16731 July 1991Appeal(s) allowed
Texmaco Ltd. manufactured wagon bodies for the Railways and mounted them on wheel sets supplied free of charge by the Railways. Its invoices reflected only the price of the wagon bodies, excluding the wheel sets, and excise duty was paid on this invoice value. The Revenue demanded duty on the wheel sets, arguing that t…
L.C.A.R.versusSATISH KUMAR AND ANR.
1998 INSC 16431 March 1998Case Allowed
The Agricultural Research Service (ICAR) revised its scientists' pay scales and service rules retrospectively to align with the UGC pay package effective 1 January 1986. The respondent, a Scientist S‑1 appointed in 1982, claimed a vested right to promotion under the old five‑yearly assessment scheme, which would have m…
NITIN RASHMIKANT KANT AW ALAversusUNION OF INDIA AND ORS.
1997 INSC 8131 January 1997Disposed off
The appellant challenged the Delivery of Postal Articles Orders of 1991 and 1996, arguing that delivering mail to a mailbox in a high‑rise building was beyond the powers granted under the Indian Post Office Act, 1898, and that existing buildings lacking mailbox space should be exempt. The High Court upheld the orders, …
THE COMMONWEALTH TRUST LTD. CALICUT, KERALAversusTHE COMMISSIONER OF INCOME TAX, KERALA II, ERNAKULAM
1997 INSC 58530 July 1997Case Partly allowed
Commonwealth Trust Ltd., a company that had claimed depreciation on its factory buildings, sold those assets after 1 January 1954 and computed capital gains using the option under Section 55(2)(i) to take the fair market value as of that date as the cost of acquisition. The Income Tax Officer and the appellate authorit…
HINDUSTAN SHIPYARD LTD. AND ORS.versusDR. P. SAMASIVA RAO ETC.
1996 INSC 15230 January 1996Appeal(s) allowed
Three medical officers were appointed on an ad‑hoc basis by Hindustan Shipyard Ltd. and later sought regularisation and parity pay. The Andhra Pradesh High Court directed that they be regularised with effect from 1 April 1986 and that they receive regular pay scales. On appeal, the Supreme Court held that regularisatio…
DATTATRAYA MARUTI BAWALEKAR AND ORS.versusPANDURANG DAGADU PARTE
1998 INSC 20829 April 1998Dismissed
The appellants were elected as independent councillors to the Mahabaleshwar Devasthan Municipal Council in December 1996. Shortly after the election they formed a front called Mahabaleshwar Giristhan Nagar Parishad Shahar Vikas Aghadi and nominated a candidate for the council's president, issuing a whip to its members.…
THE NATIONAL AIRPORT AUTHORITYversusSHRI M.A. WAHAB
1994 INSC 18029 April 1994Appeal(s) allowed
Shri M.A. Wahab joined the National Airport Authority in 1957 with his date of birth recorded as 1 January 1934. After passing his matriculation in 1962, a certificate indicated his birth as 1 March 1939, and in 1990 he applied to have his service record corrected. The Authority refused and the Central Administrative T…
STATE OF GUJARATversusMEGHJI PETHRAJ SHAH CHARITABLE TRUST
1994 INSC 13029 March 1994Appeal(s) allowed
In 1954, Shri M.P. Shah donated Rs.15 lakh to the Government of Saurashtra for establishing a medical college, with the condition that he or his nominee could nominate 10% of the seats for admission. The Government of Gujarat later decided to discontinue the donor's 12-seat quota, invoking the Supreme Court's decision …
KAZI LHENDUP DORJIversusTHE CENTRAL BUREAU OF INVESTIGATION AND ORS.
1994 INSC 12929 March 1994Case Allowed
The former Chief Minister of Sikkim challenged a 1987 notification that withdrew the State's consent, given under section 6 of the Delhi Special Police Establishment Act, 1946, for CBI investigations into alleged corruption. The petition raised whether a State could revoke such consent, whether section 21 of the Genera…
J.S. CHHABRA ETC.versusSTATE OF M.P. AND ORS. ETC.
1996 INSC 140428 November 1996
The Madhya Pradesh Government, unable to fill lecturer posts through the Public Service Commission, upgraded 21 casualty medical officer (CMO) posts to the lecturer grade and appointed doctors on an ad‑hoc basis in 1971. Their services were later regularised under the M.P. Regularisation of Ad‑hoc Appointment Rules, 19…
ANZAR AHMEDversusSTATE OF BIHAR AND ORS.
1993 INSC 34628 October 1993
The Bihar Government requisitioned the State Public Service Commission to fill vacant Unani Medical Officer posts and, in the absence of specific rules, directed that selection be made solely on interview. The Commission, following its long‑standing practice, allocated 50% of the total marks to academic performance and…
NATIONAL BUILDING CONSTRUCTION CORPORATIONversusS. RAGHUNATHAN AND ORS.
1998 INSC 32528 August 1998Case Allowed
The respondents, engineers deputed from the Central Public Works Department to the National Building Construction Corporation (NBCC) for projects in Iraq, were paid a foreign allowance of 125% of their basic salary. After the Fourth Pay Commission revised their basic pay, they sought a direction that the foreign allowa…
UNION OF INDIA AND OTHERSversusK.G. RADHAKRISHNA PANICKER AND OTHERS
1998 INSC 20028 April 1998Disposed off
The case concerned Project Casual Labour employees of the Southern Railway who were later absorbed into regular posts and sought to have their service rendered before 1 January 1981 counted as qualifying service for pension and other retiral benefits. The Railway Board’s 1980 order allowed half of the service after att…
R.R.S. CHOUHAN AND ORS.versusUNION OF INDIA AND ORS.
1995 INSC 22428 March 1995Dismissed
The appellants, former forest officers, were appointed to temporary Officer on Special Duty (O.S.D.) posts in the State Forest Service after senior posts in the Indian Forest Service were abolished. They served in these O.S.D. posts from 1977 to 1985 and were later appointed to the Indian Forest Service in 1985 with a …
SUMATI DAYALversusCOMMISSIONER OF INCOME TAX, BANGALORE
1995 INSC 22128 March 1995Dismissed
Sumati Dayal, a dealer in art, claimed that large sums received in 1971‑72 and 1972‑73 were race winnings (Rs 3,11,831 and Rs 93,500). The Income‑Tax Officer treated the amounts as income from undisclosed sources under Section 68 of the Income‑Tax Act, 1961. The Settlement Commission, by majority, upheld the assessment…
COMMISSIONER OF WEALTH TAX, ORISSA, BHUBANESWARversusSMT. BINAPANI CHAKRAVARTY
1995 INSC 22228 March 1995Appeal(s) allowed
The Supreme Court examined whether the term "jewellery" in Section 5(1)(viii) of the Wealth Tax Act, 1957, as it stood before the 1971 amendment and the addition of Explanation 1, covered gold ornaments that did not contain precious or semi‑precious stones. The High Court had held that such ornaments were excluded, but…
UNION OF INDIA AND OTHERSversusRAM PHAL
1996 INSC 33028 February 1996Appeal(s) allowed
The respondent, a constable in the Border Security Force, was repeatedly absent without leave from December 1983 and, after several notices, was deemed a deserter. A show‑cause notice dated 20 April 1984 warned that his further retention was undesirable and proposed dismissal under Section 11(2) of the Border Security …
R.K. SETHI AND ANOTHER ETC.versusOIL AND NATURAL GAS COMMISSION
1997 INSC 7528 January 1997Appeal(s) allowed
The Supreme Court examined the merger of Telex Operators into the Assistant Grade‑II (AG‑II) cadre of the Oil and Natural Gas Commission (ONGC) and the consequent seniority and promotion issues. The Telex Operators were redesignated as AG‑II employees on 25 April 1980 and placed en bloc below regular AG‑II staff, with …
HIKMAT ALI KHANversusISHWAR PRASAD ARYA AND ORS.
1997 INSC 7628 January 1997Appeal(s) allowed
Ishwar Prasad Arya, a practising advocate, was convicted under Section 307 of the Indian Penal Code for assaulting an opponent with a knife in a courtroom and sentenced to three years' rigorous imprisonment. The State Bar Council suspended him from practice for three years under Section 35 of the Advocates Act, 1961. H…
SH. MALAPRABHA CO-OP., SUGAR FACTORY LTD.versusUNION OF INDIA
1997 INSC 7028 January 1997Leave granted
The Supreme Court examined the fixation of levy‑sugar prices for the years 1974‑75 to 1979‑80 under Section 3(3‑C) of the Essential Commodities Act, 1955. Earlier the Court had directed the Government to amend the notifications to include the sugar producer’s liability under clause SA (5A) of the Sugarcane (Control) Or…
ASSISTANT COLLECTOR OF CUSTOMS AND ORS.versusANAM ELECTRICAL MANUFACTURING CO. ETC
1997 INSC 7128 January 1997Disposed off
The Assistant Collector of Customs appealed against Anam Electrical Manufacturing Co. challenging the levy of a ten‑percent surcharge and the handling of a refund claim under the Central Excise Act, 1944 and the Customs Act, 1962. The Supreme Court examined whether the surcharge could be upheld and, more importantly, w…
UTTAR PRADESH AND ANR.versusINSPECTOR GENERAL OF REGISTRATION
1995 INSC 60027 September 1995Appeal(s) allowed
The appellant, Satyendra Nath Bajpai, served as a Registration Clerk on daily wages from 14 February 1985 to 31 March 1990 and was not regularised despite being placed at the top of the approved list, while clerks listed below him were regularised. He filed a writ petition (W.P. No. 849/95) in the Allahabad High Court …
ATUL KUMAR NIGAMversusSTATE OF U.P. AND ORS.
1995 INSC 60127 September 1995Appeal(s) allowed
The appellant, A.T. Kumar Nigam, was initially appointed as a Registration Clerk on a daily‑wage basis and later selected by a district selection committee for a regular post under the Subordinate Offices Ministerial Staff (District Recruitment) Rules. He joined the regular post on 25 February 1991 but his services wer…
SANJAY GUPTA AND ORS.versusSTATE OF U.P. AND ORS.
1995 INSC 60227 September 1995Appeal(s) allowed
The appellants, Sanjay Gupta and others, were appointed as Registration Clerks in the Sub‑Registrar's office at Jhansi after being selected by a committee under the Subordinate Offices Ministerial Staff (District Recruitment) Rules, 1985. The Inspector General later issued an order directing termination of all Registra…
R.S. PANDEYversusSTATE OF U.P. AND ORS.
1995 INSC 60327 September 1995Appeal(s) allowed
The appellant, R.S. Pandey, was initially appointed as a Registration Clerk on daily wages and later appointed ad‑hoc as a Peon. After a recommendation for regularisation, his appointment as Peon was discontinued in February 1991. He filed a writ petition challenging the termination, which the Allahabad High Court dism…
KHAGESH KUMAR AND ORS.versusINSPECTOR GENERAL OF REGISTRATION AND ORS.
1995 INSC 60427 September 1995Disposed off
The petitioners were appointed as Registration Clerks on a daily‑wage basis for short periods under a Governor’s sanction that limited such appointments to three months per financial year. They claimed that their appointments were regular under the Uttar Pradesh Registration Manual and sought regularisation under the U…
GRAHAK SANSTHA MANCH AND ETC.versusSTATE OF MAHARASHTRA
1994 INSC 17527 April 1994
The petitioners, a coalition of cooperative societies running fair‑price ration shops and occupants of residential premises, challenged a State Government notice to vacate premises that had been requisitioned under the Bombay Land Requisition Act, 1948 more than four decades earlier. They argued that requisition could …
RAVINDRA KUMAR RAIversusSTATE OF MAHARASHTRA AND ORS.
1998 INSC 11627 February 1998Appeal(s) allowed
The petitioner sought a writ directing the State of Maharashtra to hold a Common Entrance Examination for admission to its medical colleges, invoking Regulation 5(2) of the Medical Council of India’s 1997 Regulations. Maharashtra argued it fell under Regulation 5(3) because the CBSE board contributed only a small fract…
BROOKE BOND INDIA LTD.versusCOMMISSIONER OF INCOME TAX, WEST BENGAL-III.
1997 INSC 20327 February 1997Dismissed
The appellant, Brooke Bond India Ltd., a public limited company, issued ordinary shares at a premium to increase its share capital and incurred Rs 13,99,305 in expenses, which it claimed as a deductible revenue expense under Section 37(1) of the Income Tax Act, 1961. The Assessing Officer disallowed the deduction on th…
GOPALJI KHANNAversusALLAHABAD BANK AND OTHERS
1996 INSC 32227 February 1996Dismissed
The appellant, an employee of Allahabad Bank, was disciplined and his pay scale was reduced. The Executive Director, who was temporarily holding charge of the Chairman and Managing Director posts, reviewed the penalty under Regulation 18 and enhanced it, reducing the appellant further. The appellant challenged the orde…
STATE OF PUNJAB AND ORS.versusRENUKA SINGLA AND ORS.
1993 INSC 38126 November 1993
The State of Punjab appealed against a Punjab High Court order that admitted Renuka Singla to a vacant B.D.S. seat on "compassionate ground" and created an additional seat for Savita Gera, both claiming reservation for backward areas. Renuka had not claimed reservation in her original application and submitted the requ…
COMMISSIONER OF INCOME TAX, DELHI CENTRALversusMODI SPINNING AND WEAVING MILLS CO. LTD.
1990 INSC 32826 October 1990Dismissed
The case concerned whether Modi Spinning and Weaving Mills Ltd. was entitled to an allowance of development rebate on plant and machinery installed after 1 January 1958, by complying with proviso (b) to section 10(2)(vib) of the Income‑Tax Act, 1922. The Allahabad High Court had held in favour of the assessee, but the …
PRALHAD LALCHAND CHA VANversusIQBAL HUSSAIN INAYAT HUSSAIN BADRI
1996 INSC 79426 July 1996Appeal(s) allowed
The landlord, Pralhad Lalchand Chavan, obtained permission from the Rent Controller under clause 13(3)(vi) of the Central Provinces and Berar Rent Control Order to terminate his tenant's lease on the ground of bona‑fide residence. After the permission became final, he served a notice under Section 106 of the Transfer o…
PRAHLAD SARAN GUPTAversusBAR COUNCIL OF INDIA AND ANOTHER
1997 INSC 20026 February 1997Case Partly allowed
Prahlad Saran Gupta, a senior advocate and standing counsel for the Railways, was disciplined by the Bar Council of India for alleged professional misconduct, including drafting a notice for a private client while acting for the Railways, handing a letter to a judgment debtor to obtain a stay of execution, and wrongful…
UNION OF INDIAversusW.S. CHONA
1997 INSC 75625 November 1997Appeal(s) allowed
Maj. Gen. W.S. Chona, a non‑General Cadre officer of the Corps of Engineers, sought promotion to Lt. General in the Army’s "Staff Only" stream under the 1986 two‑stream concept. The Special Selection Board found him unfit because he had not satisfied clause (b) of the Qualitative Requirements, which demands a staff app…
UNION OF INDIA AND ORS.versusVIPINCHANDRA HIRALAL SHAH
1996 INSC 122425 October 1996Disposed off
Vipin Chandra Hiralal Shah, a Gujarat Administrative Service officer, was omitted from the 1979 promotion list and thereafter no separate select lists were prepared for 1980‑85. In 1986‑87 a consolidated list covering vacancies from 1980‑86 was prepared, again excluding Shah. He challenged this before the Central Admin…
DR. DURYODHAN SAHU AND ORS.versusJITENDRA KUMAR MISHRA AND ORS.
1998 INSC 31825 August 1998Appeal(s) allowed
The Orissa Public Service Commission advertised a post of Junior Teacher (Lecturer) in Surgical Gastroenterology, requiring an M.S. degree with two years of special training in a Medical Council of India‑recognised institution. Dr. D. Sahu, a qualified surgeon who had acquired such training while assisting at SCB Medic…
COMMISSIONER OF INCOME TAX, MADRASversusM/S. AMALGAMATION PVT. LTD.
1997 INSC 43625 April 1997Dismissed
The Supreme Court examined whether Amalgamation Pvt. Ltd., a bulk shareholder holding investments in numerous subsidiaries, could claim a capital loss on the forced sale of shares to a subsidiary of a subsidiary, whether a loss incurred while guaranteeing a subsidiary's loan qualified as a business loss, and whether re…
VINOD KUMAR SANGALversusUNION OF INDIA AND ORS.
1995 INSC 29425 April 1995Appeal(s) allowed
Vinod Kumar Sangal, a Junior Technical Assistant in the Geological Survey of India, was promoted to Senior Technical Assistant in 1978 but declined the posting, later receiving an ad‑hoc promotion in 1980. When the Departmental Promotion Committee (DPC) finally met in 1985, it selected six officers for promotion by tre…
UNION OF INDIA AND ANR.versusS.S. RANADE
1995 INSC 29825 April 1995Appeal(s) allowed
The Union of India and the Director General of the Border Security Force sought to retire S.S. Ranade, a Commandant (Selection Grade), upon attaining 55 years of age. Ranade contended that his post was a higher rank than a regular Commandant under Rule 9 of the Border Security Force (Seniority, Promotion and Superannua…
M/S. SOUTH INDIA STEEL ROLLING MILLS, MADRASversusCOMMISSIONER OF INCOME TAX, MADRAS
1997 INSC 19925 February 1997Dismissed
The appellant, a partnership firm, had claimed a development rebate under sections 33(1)(a) and 34(3)(a) of the Income Tax Act for several assessment years. One partner died, causing the firm to dissolve on 3 March 1968, before the eight‑year utilisation period prescribed by section 34(3)(a). A new partnership was form…
INSPECTOR GENERAL OF POLICE AND ANR.versusTHAVASIAPPAN
1996 INSC 13125 January 1996Appeal(s) allowed
A Sub‑Inspector of Police was charged with accepting a bribe and failing to register a criminal case. A Deputy Superintendent of Police framed the charge‑memo, conducted the inquiry and sent a report to the Deputy Inspector General, who imposed compulsory retirement. The Sub‑Inspector appealed to the Tamil Nadu Adminis…
SHRI CHARAN LAL SAHU AND ANR.versusSHRI K.R. NARAYANAN AND ANR.
1997 INSC 75124 November 1997Dismissed
Two petitioners, Charan Lal Sahu and Mithilesh Kumar, filed an election petition challenging the election of K.R. Narayanan as President of India. Their nomination papers were rejected because they did not satisfy the mandatory requirement of Section 5B(1)(a) of the Presidential and Vice‑Presidential Elections Act, 195…
DHARTI PAKAR MADAN LAL AGRAWALversusK.R. NARAYANAN AND ORS.
1997 INSC 75024 November 1997Dismissed
The petitioner, Dharti Pakar Madan Lal Agrawal, filed a composite election‑petition‑cum‑writ petition under Article 32 challenging the constitutionality of Sections 5‑B and 5‑C of the Presidential and Vice‑Presidential Elections Act, 1952 as amended by the 1997 Ordinance. The Supreme Court held that such a composite pe…
RASHTRIYA MILL MAZDOOR SANGHversusNATIONAL TEXTILE CORPORATION (SOUTH MAHARASHTRA) LTD. AND ORS.
1995 INSC 78324 November 1995Dismissed
The case concerned a claim for gratuity under the Payment of Gratuity Act, 1972 by an employee who resigned on 22 March 1983, before the management of his employer, Finlay Mills Ltd., was taken over by the National Textile Corporation (NTC) under the Textile Undertakings (Take Over of Management) Act, 1983. The employe…
KULDEEP SINGHversusGANPAT LAL AND ANR.
1995 INSC 78424 November 1995Dismissed
The tenant, Kuldeep Singh, was sued for eviction by his landlords for allegedly defaulting on six months' rent. He claimed to have paid the rent in cash for May‑September 1982, but the landlords refused to give a receipt and returned the money, after which he deposited the rent for May‑October 1982 in the court on 29 O…
SMT. FATIMA BEEversusMAHAMOOD SIDDIQUI ETC.
1996 INSC 78224 July 1996Appeal(s) allowed
The Supreme Court examined appeals filed by landlady Fatima Bee against the Andhra Pradesh High Court, which had set aside earlier findings that she required the non‑residential premises bona fide for her bangle‑manufacturing business and that the tenants' claim of permanent tenancy was mala fide. The lower Rent Contro…
U.P. STATE MINERAL DEVELOPMENT. CORPORATION AND ANR.versusK.C.P. SINHA
1996 INSC 57924 April 1996Appeal(s) allowed
K.C.P. Sinha, who had been employed by the U.P. State Mineral Development Corporation since 1977, was compulsorily retired in August 1988 under Rule 27(iv) of the corporation’s service rules, which permits retirement at age 50 with three months’ notice. He challenged the order, arguing that the rule was arbitrary, viol…
P. UDAYANI DEVIversusV.V. RAJESHWARA PRASAD RAO AND ANR.
1995 INSC 14024 February 1995Appeal(s) allowed
A money decree against the respondent led to the auction sale of his property, which was purchased by the appellant. The sale certificate described the property by its boundaries and termed it a "terraced house". The respondent later claimed that only the terraced building, not the adjoining portion, was sold and sough…
UNION OF INDIAversusDINESH KUMAR SAXENA AND ORS. ETC. ETC.
1995 INSC 14124 February 1995Case Partly allowed
The Union of India appointed approximately 932 temporary class C and D staff for the 1981 census and later re‑engaged many of them on fixed‑term contracts for the 1991 census. After each census the temporary posts were abolished and the employees were retrenched, leading them to file writ petitions seeking regularisati…
ANARKALI SARABHAI, :SHAHIBAG HOUSE, AHMEDABADversusCOMMISSIONER OF INCOME TAX, AHMEDAHAD
1997 INSC 5324 January 1997Dismissed
Anarkali Sarabhai held 297 redeemable preference shares of Universal Corporation Pvt Ltd, purchased for Rs 2,68,550. The company redeemed the shares, paying the face value of Rs 2,97,000, resulting in a surplus of Rs 30,450. The Income Tax Officer treated the surplus as a capital gain under Section 45 of the Income‑Tax…
KERALA STATE ELECTRICITY BOARDversusN. SUKESEN AND ORS.
1996 INSC 76923 July 1996Appeal(s) allowed
The Kerala State Electricity Board (KSEB) created a separate Secretariat Service in 1964, appointing officers without competitive tests. In 1981 KSEB integrated this Secretariat into its general establishment through regulations, and in 1985 amended the seniority rules to base inter‑se seniority on length of service in…
KERALA SWATHANTHRA MALAYA THOZHLLALI FEDERATION AND ORS.versusKERALA TRAWLNET BOAT OPERATORS ASSOCIATION AND ORS.
1994 INSC 22423 June 1994Appeal(s) allowed
The Kerala Government issued two notifications under Section 4 of the Kerala Marine Fishing Regulation Act, 1980, restricting bottom‑trawling by mechanised boats during the monsoon period and prescribing technical specifications for vessels allowed to fish beyond territorial waters. Mechanised boat owners challenged th…
SH. MUSTAKMIYA JABBARMIYA SHAIKHversusSH. M.M. MEHTA, COMMISSIONER OF POLICE AND ORS.
1995 INSC 20723 March 1995Case Allowed
The petitioner was detained under the Gujarat Prevention of Anti-Social Activities Act, 1985 on the basis of several isolated incidents, including a 1993 shooting, alleged harbouring of an offender, assaults on a businessman and a witness, and possession of an unlicensed revolver. He challenged the detention order, arg…
UNION OF INDIA AND ORS.versusCORPORAL AK. BAKSHI AND ANR.
1996 INSC 30923 February 1996Appeal(s) allowed
Corporal AK Bakshi and Corporal Sobhanan, each having accrued six punishment entries for misconduct, were discharged from the Indian Air Force under the Policy for Discharge of Habitual Offenders, which directs that such cases be dealt with under Rule 15(2)(g)(ii) of the Air Force Rules, 1969. They challenged the disch…
UNION. OF INDIA AND ORS.versusEXECUTIVE OFFICERS ASSOCIATION GROUP C
1995 INSC 13223 February 1995Appeal(s) allowed
The Supreme Court considered an appeal by the Union of India against a Central Administrative Tribunal order granting Special Duty Allowance to members of the Executive Officers Association, a Group C customs and excise inspectors’ union from Shillong. The respondents claimed the allowance under an Office Memorandum of…
THE COMMISSIONER OF INCOME-TAX, MADRASversusURMILA RAMESH
1998 INSC 4023 January 1998Dismissed
The respondents, shareholders of a company in voluntary liquidation, received dividends from the liquidator after the sale of the company's assets. The sale proceeds exceeded the written‑down value of the assets but were less than the original purchase price, so the excess was taxed in the company under Section 41(2) o…
IN RE: BALWAN SINGHversusNO RESPONDENT
1996 INSC 137322 November 1996Disposed off
A writ petition (Cr) No. 296 of 1993 was filed by Smt. Birmati alleging that her two minor daughters had been kidnapped. The petition was supported by Mahila Dakshita Samiti. The Secretary of the Samiti claimed that she was threatened by Anand Singh Dangi and the village Sarpanch, Balwan Singh, to desist from pursuing …
BINDESHWARY CHOUDHARY AND ANR.versusAJAY KUMAR
1997 INSC 42622 April 1997Leave Granted & Allowed
The landlord filed an eviction suit under Section 11(l)(c) of the Bihar Buildings (Lease, Rent & Eviction) Act, 1982 and simultaneously moved an application under Section 15 for arrears of rent both before and after the filing of the suit. The Subordinate Court ordered the tenant to deposit all arrears, but the Patna H…
M/S. CHILLIES EXPORTS HOUSE LTD.versusCOMMISSIONER OF INCOME TAX
1997 INSC 42722 April 1997Appeal(s) allowed
M/s. Chillies Export House Ltd., a public limited company engaged in exporting chillies, claimed that its activities of sorting, grading, clipping, stemming and fumigation (the latter performed by a contractor) amounted to "processing of goods" under the Finance Acts, making it an "industrial company" eligible for a co…
RAO MAHMOOD AHMED KHAN THROUGH THEIR L.R.versusSHRI RANBIR SINGH AND ORS.
1995 INSC 12622 February 1995Appeal(s) allowed
The appellant, a government revenue claimant, had the deceased's agricultural land attached and auctioned. The respondent, the highest bidder, was directed to deposit 25% of the bid immediately and the balance within 15 days. He tendered the 25% by cheque on the day of the sale, which was encashed four days later, and …
INCOME TAX OFFICER, JODHPURversusPURUSHOTTAM DAS BANGUR AND ANR.
1997 INSC 5022 January 1997Appeal(s) allowed
The Income Tax Officer had completed assessments for 1969-70 and 1971-72, accepting the assessee's claim of a long‑term capital loss on the sale of shares. Later, a letter from the Deputy Director of the Directorate of Inspection, supported by documentary evidence, indicated that the fair market value of those shares w…
SHRI PRATAP SINGHversusUNION OF INDIA AND ORS.
1996 INSC 136021 November 1996Appeal(s) allowed
The appellant appeared for the Civil Services Examination (CSE) in 1989 and 1990, receiving a supplementary list for a Group A/B service in 1991 but remaining silent, and later being allocated to the Indian Revenue Service (IRS) based on his 1990 rank. He was subsequently directed to join the Central Industrial Securit…
M/S INDIAN STEAMSHIP CO. LTD.versusUNION OF INDIA AND ANR.
1998 INSC 18921 April 1998Appeal(s) allowed
The appellant owned the vessel M.V. Indian Resolve which arrived at Calcutta carrying a mixed cargo that included 1,22,400 cigarettes. A shortage of 45,000 cigarettes was later discovered, and the Additional Collector of Customs invoked Section 115(1)(e) of the Customs Act, 1962 to confiscate the vessel, deeming the mi…
COMMISSIONER OF INCOME TAX, BOMBAYversusM/S. BANQUE NATIONALE DE-PARIS
1997 INSC 30921 March 1997Appeal(s) allowed
The non‑resident company Banque Nationale de‑Paris challenged a Super Profits Tax assessment that included interest received on Central and State Government securities. It argued that, under Clause X of Rule 1 of the First Schedule of the Super Profits Tax Act, 1963, such interest should be excluded from chargeable pro…
THE DIRECTOR GENERAL, COUNCIL OF SCIENTIFIC AND INDUSTRIAL RESEARCHversusDR. K. NARAYANASWAMI AND ORS.
1995 INSC 12421 February 1995Appeal(s) allowed
The Director General of the Council of Scientific & Industrial Research appealed against a Central Administrative Tribunal order that counted Dr. K. Narayanaswami's service as a Pool Officer (1965‑1969) towards his pension. The Supreme Court examined the Central Civil Services (Pensionary) Rules, 1972, particularly the…
U.P. AVAS EVAM VIKAS PARISHADversusJAINUL ISLAM AND ANR.
1998 INSC 3121 January 1998Dismissed
The Uttar Pradesh Avas Evam Vikas Parishad (Parishad) acquired over 200 acres of land for a housing scheme under its 1965 Act and determined compensation at Rs 30 per sq yd, which landowners contested, claiming Rs 150 per sq yd. The Civil Court fixed Rs 150 per sq yd with a 10 % deduction; the High Court reduced it to …
M/S. ORIENT TRADING COMP ANY LIMITEDversusCOMMISSIONER OF INCOME TAX CALCUTTA
1997 INSC 4821 January 1997Dismissed
M/s Orient Trading Co. held 14,500 shares of Asiatic Oxygen & Acetylene Co. as stock-in-trade, valued at Rs 1,45,000. It exchanged these for 55,100 shares of Asiatic Oxygen Ltd. at a ratio of 38:10. The Income Tax Officer valued the received shares at Rs 5,51,000 (based on market price of Rs 10 per share) and taxed the…
STATE OF KARNATAKAversusB.M. ASHRAF AND CO.
1997 INSC 69820 October 1997Appeal(s) allowed
The respondent, a registered dealer under the Karnataka Sales Tax Act, purchased fish oil from unregistered dealers and sold it within Karnataka to another dealer, Kalbhavi, who intended to export the oil. The issue was whether the purchase of the fish oil attracted purchase tax under Section 6 of the Karnataka Sales T…
AWAS EVAM VIKAS PARISHADversusGYAN DEVI (DEAD) BY L.RS. AND ORS.
1994 INSC 47620 October 1994
The Uttar Pradesh Awas Evam Vikas Parishad (the Board), a statutory body acquiring land for a housing scheme, was not impleaded in the compensation proceedings before the tribunal and the High Court. The land owners challenged the compensation awarded, leading to enhanced awards by the High Court, which did not include…
STATE OF ORISSA AND ORS.versusGOPAL CHANDRA RATH AND ORS.
1995 INSC 58520 September 1995Appeal(s) allowed
All the respondents were appointed as junior teachers between 1961 and 1973 by a Selection Committee that was not constituted by the State Government, leading the Orissa Administrative Tribunal to quash their gradation list. The State Legislature subsequently enacted the Orissa Medical Education Service (Validation of …
ANNA BHAU MAGDUM, SINCE DECEASED BY HIS LEGAL REPRESENTATIVESversusBABASAHEB ANANDRA DESAI
1995 INSC 40520 July 1995Dismissed
The tenant, Anna Bhau Magdum (deceased), leased agricultural land that was gifted to a minor landlord, Babasaheb Desai, in 1953. Under the Bombay Tenancy and Agricultural Lands Act, 1948, tenants were deemed to purchase land on "tiller's day" (1 April 1957) unless the landlord was a minor, widow, or disabled, in which …
UNION OF INDIA AND OTHERS.versusSHRI DEBASHIS KAR AND OTHERS ETC.
1995 INSC 40620 July 1995Dismissed
The Union of India appealed against several Central Administrative Tribunal orders that had granted draughtsmen employed in Ordinance Factories and Army Base Workshops the benefit of revised pay scales under the Office Memorandum of 13 March 1984, which extended the Central Public Works Department (CPWD) draughtsmen pa…
VINOD SHARMA AND ORS.versusDIRECTOR OF EDUCATION [BASIC] U.P. AND ORS.
1998 INSC 14620 March 1998Appeal(s) allowed
The appellants, assistant teachers of the primary sections in a recognised junior high school in Uttar Pradesh, filed writ petitions seeking payment of their salaries under the Uttar Pradesh Junior High School (Payment of Salaries of Teachers and other Employees) Act, 1978. The Allahabad High Court in 1991 directed tha…
STATE OF BIHAR AND ANR.versusRAMESH CHANDRA AND ANR. ETC.
1997 INSC 29620 March 1997Appeal(s) allowed
Dr. Chaudhary, originally appointed as an Associate Professor of Neurosurgery on an ad‑hoc basis, was later promoted to Professor. Dr. Ramesh Chandra challenged the promotion, arguing that Chaudhary lacked the requisite qualifications under the Indian Medical Council Regulations (IMCR) 1971, specifically the two‑year "…
DELHI STOCK EXCHANGE ASSOCIATION LTD.versusCOMMISSIONER OF INCOME TAX, NEW DELHI
1997 INSC 29720 March 1997Dismissed
The Delhi Stock Exchange Association Ltd., a company limited by shares, claimed exemption from income tax under Section 11 read with Section 2(15) of the Income Tax Act, 1961, asserting that its income was derived from property held in trust for charitable purposes. The claim pertained to assessment years before Decemb…
RAKESH KUMAR SINGHversusTHE COMMITTEE OF MANAGEMENT, RAIBARALI
1996 INSC 41620 March 1996Dismissed
The appellant, a lecturer appointed on probation, was terminated after a performance report and a management resolution, with prior approval from the District Inspector under the U.P. Intermediate Education Act, 1921. The Deputy Director held the termination invalid because Regulation 25, framed under Section 16‑C, req…
M/S. PROGRESSIVE FINANCERSversusTHE COMMISSIONER OF INCOME TAX, MADRAS
1997 INSC 16620 February 1997Appeal(s) allowed
Progressive Financers, a partnership of five persons including a minor admitted to the benefits of the firm, applied for registration under Section 184 of the Income Tax Act, 1961 for AY 1967-68 and for renewal for AY 1969-70 and 1970-71. The Income Tax Officer rejected the application, treating the firm as an Associat…
DELHI DEVELOPMENT AUTHORITYversusGRIHASTHAPANA CO-OPERATIVE GROUP HOUSING SOCIETY LTD.
1995 INSC 11820 February 1995
The Delhi Development Authority (DDA) offered land to cooperative housing societies at a price of Rs 975/950 per sq m and required a Rs 5 lakh earnest money deposit. Before possession, DDA raised the premium to Rs 1,650.65 per sq m, which the High Court upheld as reasonable. The societies failed to pay the enhanced pre…
STATE OF KERALAversusMADRAS RUBBER FACTORY
1997 INSC 83019 December 1997
The State of Kerala appealed against the Kerala High Court’s decision that the rubber cess imposed under the Rubber Act, 1947 could not be included in the purchase turnover of dealers for sales‑tax purposes. The dealers argued that the cess was payable only by the manufacturer and therefore not part of the purchase pri…
SECRETARY TO GOVERNMENT AND OTHERSversusA.CJ. BRITTO
1996 INSC 151919 December 1996Appeal(s) allowed
The respondent, a Sub‑Inspector of Police, was reinstated after a prior dismissal was set aside, but subsequently remained on extended medical leave and failed to appear before a Medical Board despite orders from his Superintendent. The State initiated disciplinary proceedings for his non‑compliance, found him guilty a…
GOVERNMENT OF TAMIL NADU AND OTHERSversusS. VEL RAJ
1996 INSC 152019 December 1996Appeal(s) allowed
The respondent, a Head Constable in the Tamil Nadu Police, was charged with being drunk and in 'mufti' while on duty on 7 July 1984, and a charge memo was issued by a Deputy Superintendent of Police. A departmental enquiry found him guilty and he was initially demoted to Constable Grade‑I; the appellate authority later…
DENA BANKversusKRITI KUMAR T. PATEL
1997 INSC 74419 November 1997Appeal(s) allowed
The respondent, K.T. Patel, was dismissed from Dena Bank and the Central Industrial Tribunal ordered his reinstatement, which the bank challenged before the Gujarat High Court. The High Court stayed the award but required the bank to pay wages under Section 17‑B of the Industrial Disputes Act. The respondent sought pay…
PUNJAB NATIONAL BANK AND ORS.versusSH. KUNJ BEHARI MISRA ETC.
1998 INSC 31119 August 1998Dismissed
Punjab National Bank (PNB) initiated disciplinary proceedings against two assistant managers, Misra and Goel, after a Rs 1 lakh shortage was discovered in a currency chest. An inquiry officer found Misra guilty of only one charge and exonerated Goel of all charges, but the bank's disciplinary authority disagreed, held …
A.K. KAUL AND ANR.versusUNION OF INDIA
1995 INSC 27819 April 1995Dismissed
The appellants, senior officers of the Intelligence Bureau, were dismissed under clause (c) of the second proviso to Article 311(2) of the Constitution on the President’s satisfaction that an inquiry was not expedient in the interest of State security. They challenged the dismissal, arguing that the President’s satisfa…
RESERVE BANK OF INDIA AND ORS.versusPEERLESS GENERAL FINANCE AND INVESTMENT COMPANY LTD. AND ANR.
1996 INSC 10119 January 1996Appeal(s) allowed
The Supreme Court examined whether the Reserve Bank of India (RBI) could, under Section 45K(3) of the Reserve Bank of India Act, issue Paragraph 4A of the 1987 Directions prohibiting residuary non‑banking companies from levying processing or maintenance charges on depositors. Peerless General Finance & Investment Co. L…
UNION OF INDIA AND ORS.versusA. NAGAMALLESHWAR RAO
1997 INSC 73518 November 1997Appeal(s) allowed
A. Nagamalleswara Rao was appointed as a telephone operator by falsely claiming 79.80% marks in his SSC examination, whereas he had actually secured only 48.6%. He failed to produce the original or a duplicate SSC certificate despite repeated requests, leading to a departmental inquiry under Rule 3(1)(i)(iii) of the Ce…
WORKMEN OF M/S ROHTAS INDUSTRIESversusROHTAS INDUSTRIES AND ORS.
1995 INSC 63418 October 1995Disposed off
Rohtas Industries, a large multi‑product manufacturer in Bihar, was ordered to be wound up in 1984, leaving about 10,000 workmen unemployed. The workmen filed a writ petition under Article 32 seeking revival of the undertaking, prompting the Supreme Court to direct the Union and State governments to refer the matter to…
SHAHAL H. MUSALIAR AND ANR. ETC. ETC.versusSTATE OF KERALA AND ORS. ETC. ETC.
1993 INSC 26918 August 1993Disposed off
The Supreme Court examined a batch of writ petitions challenging the applicability of the admission scheme laid down in J.P. Unnikrishnan v. State of Andhra Pradesh to minority educational institutions (MEIs). Petitioners, claiming minority status, argued that the 50% government‑filled and 50% management‑filled seat al…
COAL INDIA LTD. AND ANR.versusM/S. CONTINENTAL TRANSPORT AND CONSTRUCTION CORPORATION AND ORS. ETC.
1997 INSC 28918 March 1997Leave Granted & Dismissed
The Supreme Court examined whether the Coal Controller, exercising powers under Clause 8 (and 9) of the Colliery Control Order, 1945, could direct Central Coalfields Ltd. (CCL) to transfer allotted steam‑coal from Urimari and Jarangdih collieries to Sirka collieries, thereby overriding CCL's contract with Continental T…
NAGPUR IMPROVEMENT TRUSTversusNAGPUR TIMBER MERCHANTS ASSOCIATION AND ANR. ETC.
1997 INSC 29018 March 1997Leave Granted & Allowed
The Nagpur Improvement Trust (NIT) was liable to pay non‑agricultural assessment levied under the Maharashtra Land Revenue Code on lands it had leased to various lessees. The lessees contested this liability, arguing that Rule 9 of the Nagpur Improvement Trust (Land Disposal) Rules, 1955 made the Trust solely responsib…
VASAVADATTA CEMENTS ETC.versusSTATE OF KARNATAKA AND ANOTHER
1996 INSC 9518 January 1996Appeal(s) allowed
Vasavadatta Cements, a cement manufacturer, challenged the constitutional validity of Section 5(3‑D) of the Karnataka Sales Tax Act, 1957, which made packing material (gunny/plastic bags) taxable. The Karnataka High Court dismissed the challenge, relying on Ranganatha Associates and the Supreme Court’s decision in Rajs…
CHIEF GENERAL MANAGER (TELECOM) N.E. TELECOM CIRCLE AND ANR.versusSH. RAJENDRA CH. BHATTACHARJEE AND ORS.
1995 INSC 5018 January 1995Appeal(s) allowed
The Government of India issued an Office Memorandum on 14‑December‑1983 to attract officers from outside the North‑Eastern (NE) region by offering a fixed tenure of posting and, after its completion, a choice of posting. R.C. Bhattacharjee, a civilian employee who had been appointed and served entirely within the NE re…
U. P. STATE TOURISM DEVELOPMENT CORPORATION LTD.versusI.B. MISRA AND ORS.
1995 INSC 5118 January 1995Appeal(s) allowed
The Uttar Pradesh State Tourism Development Corporation (UTTDC) governed appointments to its posts by Rule 19 of its 1981 Rules, which stipulates that Class I posts may be filled only by selection or deputation. Respondent No.1, I.B. Misra, a Manager Grade‑I, filed a writ petition seeking a selection process for the va…
COLLECTOR OF CENTRAL EXCISEversusMIS. WOOD POLYMERS LTD. ETC.
1997 INSC 82117 December 1997Dismissed
The Supreme Court examined the classification of paper‑based decorative laminated sheets, cotton‑fabric‑based laminates and paper‑based electrical insulators manufactured by M/s Wood Polymers Ltd. The Revenue argued that the products fell under Chapter 48 (sub‑headings 4818.90/4823.90) and were eligible for concessiona…
RAM BETI ETC. ETC.versusDISTRICT PANCHAYAT RAJADHIKARI AND ORS.
1997 INSC 82417 December 1997Dismissed
The appeal arose from the removal of several Pradhans of Gram Sabhas in Uttar Pradesh under Section 14 of the U.P. Panchayat Raj Act, 1947 (as amended by Act 9 of 1994). The Pradhans challenged the provision, arguing that only the members of the Gram Sabha who elected them could remove them and that the statute violate…
ASIA FOUNDATION AND CONSTRUCTION LTD.versusTRAFALGAR HOUSE CONSTRUCTION (I) LTD. AND ORS.
1996 INSC 149717 December 1996Appeal(s) allowed
The Paradip Port Trust awarded a contract for constructing a coal‑handling wharf to AFCONS (the appellant) after the Asian Development Bank (ADB) indicated that only AFCONS could secure the loan. Respondent No. 1 (Trafalgar House) challenged the award, arguing that it was the lowest evaluated bidder and that the award …
STATE OF RAJASTHANversusKUNJI RAMAN
1996 INSC 150217 December 1996Case Partly allowed
Kunji Raman and 36 other work‑charged employees of the Mahi Sagar Project filed a writ petition alleging that the Rajasthan Service Rules, 1951 and the Rajasthan Service (Concessions on Project) Rules, 1962/1975 were inapplicable to them, depriving them of house‑rent allowance, project allowance and leave encashment. T…
THE COMMITTEE OF MANAGEMENT OF PANCHAIYAPPA'S TR USTversusOFFICIAL TRUSTEE OF MADRAS AND ANOTHER
1993 INSC 37217 November 1993
The Committee of Management of Pachaiyappa's Trust (the appellant) challenged a lease of a 5.65‑ground plot vested in the Official Trustee of Madras that had been granted to a partnership (respondent No.2) for a 30‑year term. The High Court, exercising its supervisory jurisdiction under Section 25 of the Official Trust…
UNIVERSITY GRANTS COMMISSION ETC.versusSADHANA CHAUDHARY AND ORS.
1996 INSC 106117 September 1996Case Partly allowed
The Supreme Court examined the validity of the University Grants Commission's (UGC) exemption dates for candidates seeking lecturer appointments without clearing the eligibility test. The petitioners (UGC) argued that the circulars of 1993 and the 1995 notification, which set cut‑off dates of 31 December 1992/1993 for …
ESSKEY ROADWAYS (FIRM)versusANANDHAKRISHNAN BUS SERVICE
1994 INSC 32617 August 1994
The appellant and respondent both applied for a stage‑carriage permit. The Regional Transport Authority (RTA) awarded marks based on the date of application, granting the permit to the appellant. The respondent appealed, and the State Transport Appellate Tribunal (STAT) set aside the RTA’s order, holding that the date …
BASHA AND ORS.versusKHAIRUNNESSA BIVI AND ORS.
1994 INSC 32717 August 1994
The plaintiffs, brothers, partitioned ancestral property by a deed dated 4 December 1952 and thereafter possessed their respective shares. The second plaintiff orally gifted one portion of his share to the first plaintiff. On 6 January 1968 the defendants trespassed, prompting the plaintiffs to file a suit on 4 July 19…
DR. BHANU PRAKASH SINGH AND ORS.versusTHE HARYANA AGRICULTURAL UNIVERSITY
1994 INSC 32817 August 1994Dismissed
Twenty‑eight lecturers of Haryana Agricultural University were selected in 1978 to pursue Ph.D. studies as in‑service candidates under a leave of kind. Due to a financial stringency, the university prohibited in‑service candidates from receiving full salary and allowances during the study period, and the appellants wer…
MD. HABIBUL HAQUEversusUNION OF INDIA AND ORS.
1994 INSC 32917 August 1994
The appellant, a Preventive Officer Grade‑II, was penalised with a one‑year reduction in pay scale with cumulative effect and later promoted to Grade‑I effective 9 August 1974. He claimed seniority from the date he became eligible for fitment in Grade‑I, arguing that his junior was promoted on 29 February 1968 and that…
MUNICIPAL CORPORATION FOR THE CITY OF THANE AND ORS.versusASMACO PLASTIC INDUSTRIES AND ORS.
1998 INSC 26117 July 1998Appeal(s) allowed
The Municipal Corporation of Thane sought to levy octroi duty on PVC resin in powder form and synthetic hydrocarbon resin manufactured by Asmaco Plastic Industries. The respondents argued that these products should be classified under Entry 40(b) "chemicals of all sorts" of the Maharashtra Municipality (Octroi Duty) Ru…
B.V. SIVAIAH AND ORS.versusK. ADDANKI BABU AND ORS.
1998 INSC 26217 July 1998Dismissed
The Supreme Court examined the meaning of the "seniority‑cum‑merit" criterion prescribed in the Regional Rural Banks (Appointment & Promotion of Officers and Other Employees) Rules, 1988 and applied it to promotions of officers to Area/Senior Manager posts in several banks. It held that seniority‑cum‑merit requires a m…
SUPREME COURT BAR ASSOCIATIONversusUNION OF INDIA
1998 INSC 18317 April 1998Case Allowed
The Supreme Court Bar Association filed a writ petition challenging the Supreme Court's order in Vinay Chandra Mishra, which suspended an advocate's licence for three years while punishing him for criminal contempt. The Court examined whether Articles 129 and 142 of the Constitution empower the Supreme Court to impose …
POSTGRADUATE INSTITUTE OF MEDICAL EDUCATION AND RESEARCH, CHANDIGARHversusFACULTY ASSOCIATION AND ORS.
1998 INSC 18417 April 1998Disposed off
The Supreme Court reviewed a 1997 decision that allowed reservation for Scheduled Castes, Scheduled Tribes and Other Backward Classes in a single‑post cadre by means of a rotating roster. The Court examined whether such reservation, either directly or via roster rotation, is constitutionally permissible under Articles …
P.V. NARASIMHA RAO ETC. ETC.versusSTATE (CBL/SPE) ETC. ETC.
1998 INSC 18517 April 1998Disposed off
The Supreme Court examined whether Members of Parliament (MPs) could claim immunity under Article 105(2) of the Constitution for offences of offering or accepting bribes to influence their speech or vote in Parliament, and whether they fall within the definition of "public servant" under the Prevention of Corruption Ac…
STATE OF RAJASTHAN AND ORS. ETC. ETC.versusSHRI SHYAM LAL JOSHI AND ORS. ETC. ETC.
1993 INSC 36816 November 1993Disposed off
The petitioners, holders of National Trade Certificates (NTC), claimed that the State of Rajasthan's recognition of NTC as equivalent to the Basic School Training Certificate (BSTC) entitled them to appointment as primary school teachers in Panchayat Samiti schools. The High Court had allowed this claim, invoking promi…
MOOL CHAND AND ORSversusDY. DIRECTOR, CONSOLIDATION AND ORS
1995 INSC 46616 August 1995
The Supreme Court considered two civil appeals arising from partition suits that were pending when a village was notified for consolidation under the Uttar Pradesh Consolidation of Holdings Act, 1967. The appellants argued that the notification and the resulting abatement under Section 5(2) of the Act nullified both th…
K. C. GUPTA AND 117 OTHERSversusLT. GOVERNOR OF DELHI AND 43 ORS.
1994 INSC 31916 August 1994Case Partly allowed
The case concerned the merger of teachers from the Municipal Corporation of Delhi into the Delhi Administration in 1970, creating an Administration Cadre and a Special (diminishing) Cadre. Disputes arose over how promotion ratios and seniority should be calculated between the two cadres, especially for Trained Graduate…
UNION OF INDIAversusM/S. MUSTAFA AND NAJIBAI TRADING CO. AND ORS.
1998 INSC 26016 July 1998Case Allowed
The Union of India appealed against the Bombay High Court's order that set aside the customs collector's confiscation of prohibited goods and the vessel MANSC0‑3 under Sections 111(d), 111(f) and 115(2) of the Customs Act, 1962. The High Court had held that the vessel's arrival time for the 24‑hour import‑manifest dead…
STATE OF GUJARATversusA.C. SHAH AND OTHERS
1993 INSC 9516 March 1993Appeal(s) allowed
The State of Gujarat had trifurcated its Electrical Engineering Branch into Junior Engineers and Supervisors and, by a 1975 resolution, introduced a quota rule fixing a 2:1 ratio for promotion to Deputy Engineer posts. The Gujarat High Court struck down this ratio as unjustified and issued a mandamus, prohibiting its e…
BHARAT HARI SINGHANIA AND ORS. ETC. ETC.versusCOMMISSIONER OF WEALTH TAX (CENTRAL) AND ORS.
1994 INSC 7616 February 1994
The Supreme Court examined the validity and mandatory nature of Rule 1‑D of the Wealth Tax Rules, which prescribes a break‑up formula for valuing unquoted equity shares of companies (excluding investment and managing‑agency companies). It held that the rule is a perfectly valid piece of delegated legislation and must b…
CENTRAL BOARD OF SECONDARY EDUCATIONversusMS. VINEETA MAHAJAN AND ANR.
1993 INSC 33915 October 1993Appeal(s) allowed
Ms. Vineeta Mahajan appeared for a CBSE Class XII examination and was found by the invigilator in possession of three small pieces of paper in her pencil box. She claimed the papers were not used and that she had arrived late and forgotten to remove them. The CBSE Result Committee, invoking Rule 36.1(iv)(a) of its Exam…
A.P. STATE FINANCIAL CORPORATION ETC.versusV AJRA CHEMICALS AND ORS. ETC.
[1997] SUPP. 2 S.C.R. 70215 July 1997Appeal(s) allowed
The Andhra Pradesh State Financial Corporation (AP SFC) had sanctioned a term loan to Vajra Chemicals Ltd., which defaulted despite several notices and a recall‑cum‑sale notice under Section 29 of the State Financial Corporations Act. After the borrower failed to honour post‑dated cheques, the corporation seized the un…
M/S THERMAX LTD.versusCOLLECTOR OF CENTRAL EXCISE
1998 INSC 18015 April 1998Case Partly allowed
Thermax Ltd. manufactured high‑pressure boilers and, in addition to the price of the boilers, separately charged customers for design, engineering, installation and commissioning services. The Assistant Collector of Central Excise and the Customs, Excise and Gold (Control) Appellate Tribunal held that the installation …
SETHI ROOP LALversusMRS. MALTI THAPAR AND ORS.
1994 INSC 7215 February 1994
The appellant contested the 1992 Moga Assembly election, losing by seven votes, and filed an election petition alleging that 22 bogus votes were cast for the winning respondent by impersonating dead electors. The petition sought production of the ballot paper account and the marked copies of electoral rolls for five po…
STATE OF HARYANA AND ORS.versusAMAR NATH BANSAL
1997 INSC 3215 January 1997Appeal(s) allowed
Amar Nath Bansal, originally a civilian clerk in the Jind State Civil Service (1943), later served in the merged state of PEPSU, then Punjab, and finally Haryana. The Jind Service Regulations of 1945 fixed the retirement age at 62, but after the formation of PEPSU the Raj Pramukh issued Ordinances No. 1 and No. 16 of 2…
STATE BANK OF BIKANER AND JAIPURversusNATIONAL IRON AND STEEL ROLLING CORPORATION AND ORS.
1994 INSC 60514 December 1994Dismissed
The State Bank of Bikaner and Jaipur had advanced cash credit to National Iron and Steel Rolling Corporation, which secured the loan by mortgaging its factory and pledging plant and machinery. When the bank sued for repayment, the mortgaged property was auctioned and the Commercial Tax Officer claimed a prior right to …
STATE OF ORISSA AND ANR.versusRADHEYSHYAM MEHER AND ORS.
1994 INSC 61014 December 1994Appeal(s) allowed
The State of Orissa decided to open 24‑hour medical stores within hospital campuses to ensure patients could obtain medicines at any time. The Superintendent of the Sub‑Divisional Hospital, Patnagarh, advertised for applications, prompting nearby private medical store owners to file a writ petition challenging the adve…
A. E. RANIversusV.S.R. SARMA AND ORS.
1994 INSC 61114 December 1994Appeal(s) allowed
A.E. Rani filed a complaint under IPC s.395 and the Dowry Act alleging that relatives forcibly took movable articles belonging to her and her deceased husband. The police report concluded no offence, prompting Rani to file a fresh complaint under s.173, s.156(3) and s.190 CrPC. The Metropolitan Magistrate, after re‑exa…
STATE OF ORISSAversusMD. FAKIRUDDIN AND DR. (MRS.) GIRISHABALA MOHANTY
1993 INSC 33414 October 1993Appeal(s) allowed
The case concerned the appointment of the Director, Higher Education in Orissa under the Education Service Rules. The 1990 rules required three years' service as Principal (Grade‑I) and allowed relaxation if insufficient candidates were available. The 1992 amendment introduced a non‑obstante sub‑rule permitting appoint…
FOOD CORPORATLON OF INDIAversusOM PRAKASH SHARMA AND ORS.
1998 INSC 30814 August 1998Dismissed
The Food Corporation of India (FCI) amended its Staff Regulations in 1976 and 1977 (30th and 43rd Amendments) to require three years of service for graduates and five years for non‑graduates for promotion to Assistant Grade‑I and II posts. Non‑graduate employees filed writ petitions in several High Courts challenging t…
TRUSTEES OF THE PORT OF MADRASversusENGINEERING CONSTRUCTIONS CORPORATION LIMITED
1995 INSC 45614 August 1995Appeal(s) allowed
The Madras Port Trust invited tenders in 1957; the contractor submitted a tender with deviations, notably that the Trust would import and supply plant and machinery. The Trust refused to incorporate the contractor’s modifications, and the contract was signed without them. Delays in importing the machinery caused the co…
M/S. NORTHERN PLASTIC LTD. ETC.versusCOLLECTOR OF CUSTOMS AND CENTRAL EXCISE ETC.
1998 INSC 25414 July 1998Appeal(s) allowed
Northern Plastic Ltd. imported 59 jumbo rolls of unexposed photographic colour films, describing them in the Bill of Entry as "Cinematographic Colour Films (Unexposed) Positive" and claimed customs and counter‑vailing duty exemptions under an Open General Licence. Customs authorities held the description to be a misdec…
BAKELITE HYLAM LTD. ETC .versusCOLLECTOR OF CENTRAL EXCISE, HYDERABAD
1998 INSC 25514 July 1998Case Partly allowed
Bakelite Hylam Ltd., a manufacturer of laminated sheets made from paper, cotton fabric and glass fabric (known as Prepeg‑P, Prepeg‑F and Prepeg‑G), challenged the classification of its products under the Central Excise Tariff. The Tribunal had placed Prepeg‑F under Item 19(III), Prepeg‑P under Item 17(2) and Prepeg‑G u…
STATE OF RAJASTHAN AND ANR.versusPREM RAJ
1997 INSC 14214 February 1997Appeal(s) allowed
The respondents, pre‑1979 retirees of the Rajasthan government, challenged the 1970 and 1974 notifications that liberalised pension benefits with cut‑off dates, alleging discrimination under Article 14. They did not challenge the later 2 September 1985 notification which extended the revised pension formula to all pre‑…
J.N. GOEL AND ORS.versusUNION OF INDIA AND ORS.
1997 INSC 2614 January 1997Dismissed
The case concerned the promotion of Assistant Engineers in the Central Public Works Department to the post of Executive Engineer. Under the 1954 Recruitment Rules, only graduate Assistant Engineers were eligible, but a 1972 proviso allowed diploma‑holder engineers with "outstanding ability and record" to be promoted. T…
STATE OF BIHAR AND ORS.versusSHYAM YADAV AND ORS. ETC. ETC.
1997 INSC 2714 January 1997Appeal(s) allowed
The petitioners were Class III and IV employees appointed by the Central Government for the 1991 Census in Bihar, whose services were terminated after the census. They filed writ petitions seeking compulsory absorption in the Bihar State Government, relying on earlier letters and policy decisions of the State dated 197…
STATE OF BIHAR AND ORS.versusSHYAM YADAV AND ORS. ETC. ETC.
1997 INSC 2814 January 1997Appeal(s) allowed
The Supreme Court examined appeals by the State of Bihar against a Patna High Court order directing the absorption of Class III and IV employees who were temporarily appointed by the Central Government for the 1991 Census and whose services were terminated. The petitioners claimed they were state employees and that the…
INDIAN MEDICAL ASSOCIATIONversusV.P. SHANTHA AND ORS.
1995 INSC 72013 November 1995Appeal(s) allowed
The Supreme Court examined whether medical services rendered by doctors, hospitals and nursing homes fall within the definition of "service" under Section 2(1)(o) of the Consumer Protection Act, 1986, and thus attract consumer‑redress. It held that services provided for consideration – even if partially free or paid th…
SAWAN RAM MALRAversusUNION OF INDIA AND ORS.
1995 INSC 57113 September 1995Appeal(s) allowed
The appellant, a Head Sorting Assistant in the Railway Mail Service, applied for the Departmental Competitive Examination for the 6% quota of Postal Superintendent/Postmasters Group B posts reserved for General Line Officials. Although his name appeared in the list of selected candidates, he was excluded from the final…
UNION OF INDIA AND ORS.versusS.N. DUBEY AND ORS
1998 INSC 30513 August 1998Case Allowed
The respondent, S.N. Dubey, a non‑State Civil Service officer appointed to the Indian Administrative Service in 1981, was assigned the year 1977 as his "year of allotment" for seniority purposes under the proviso to Rule 3(3)(c) of the IAS (Regulation of Seniority) Rules, 1954. He challenged this assignment, and the Ce…
BANDHUA MUKTI MORCHAversusUNION OF INDIA AND ORS.
1991 INSC 18713 August 1991Appeal(s) allowed
The Supreme Court entertained a writ petition under Article 32 after a letter complained of bonded labour in stone quarries of Faridabad, Haryana. It appointed commissioners and investigators to examine the working conditions and the implementation of the Bonded Labour System (Abolition) Act, 1976 and related statutes.…
SH. BABU LAL, CONVENOR AND ANR.versusNEW DELHI MUNICIPAL COMMITIEE AND ANR.
1994 INSC 24913 July 1994Appeal(s) allowed
The petitioners, class‑IV employees designated as Storm Water Drains (SWD) Beldars and Mates of the New Delhi Municipal Committee (NDMC), sought the pay‑scales recommended by the Shiv Shankar Committee (SS Committee) which had already been granted to other class‑IV staff of the NDMC. The NDMC had extended the SS Commit…
UNION OF INDIA ETC.versusG.K. SANGAMESHWAR AND ORS. ETC.
1993 INSC 22313 July 1993
The Supreme Court examined the seniority of several non‑State Civil Service officers appointed to the Indian Administrative Service by selection. The officers claimed earlier "year of allotment" based on their prior service, challenging the Government's reliance on the proviso to Rule 3(3)(c) of the Seniority Rules, 19…
PHOOL CHAND BAJRANG LAL AND ANR.versusINCOME TAX OFFICER AND ANR.
1993 INSC 22613 July 1993Dismissed
The assessee firm claimed a cash loan of Rs 50,000 from a Calcutta company and claimed interest deductions for several years. The Income‑Tax Officer (ITO) in Azamgarh, after receiving a specific letter from the ITO in Calcutta stating that the Calcutta company was merely a name‑lender and had not advanced any money, fo…
DIRECTOR OF EDUCATION (SECONDARY) AND ANR.versusPUSHPENDRA KUMAR AND OTHERS
1998 INSC 23413 May 1998Appeal(s) allowed
The case concerned dependents of teaching and non‑teaching staff of non‑government aided schools in Uttar Pradesh who, after the death of the employee, applied for compassionate appointment under the U.P. Intermediate Education Act, 1921. The District Inspector appointed them to Class IV posts, but the applicants filed…
KERALA STATE COOPERATIVE MARKETING FEDERATION LTD. AND ANOTHERversusCOMMISSIONER OF INCOME TAX
1998 INSC 23513 May 1998Disposed off
The Kerala State Cooperative Marketing Federation Ltd., an apex cooperative society, claimed a deduction under Section 80‑P(2)(a)(iii) of the Income Tax Act, 1961 for profits earned from marketing cashew nuts purchased from its member societies. The Income Tax Officer rejected the claim, and the matter progressed throu…
SURESH CHANDRA SHARMAversusCHAIRMAN, UPSEB AND ORS.
1998 INSC 1313 January 1998
The Supreme Court entertained a public interest writ petition under Article 32 concerning large‑scale electricity theft, loss of coal wagons and related malpractices by the Uttar Pradesh State Electricity Board (UPSEB). After hearing counsel for the petitioners, the State, UPSEB and an amicus curiae, the Court ordered …
STATE OF RAJASTHANversusFATEH CHAND SONI
1995 INSC 87712 December 1995Appeal(s) allowed
The case concerned officers of the Rajasthan Police Service who were promoted from the Senior Scale to the Selection Scale. The respondent, Fateh Chand Soni, challenged the seniority list prepared on the basis of the date of appointment to the Selection Scale, arguing that such appointment did not constitute a promotio…
SANTOSH KUMAR SINGHversusTHE STATE OF U.P. & ORS. ETC.
1995 INSC 87812 December 1995Dismissed
Santosh Kumar Singh was appointed as a lecturer in Agronomy at Durgaji Post Graduate College while still a student, first on 1 January 1984 and later on 1 October 1985, despite not possessing the minimum qualifications prescribed by the University Statute. The appellant claimed that the ad‑hoc appointments were permiss…
O.S. SINGH AND ANOTHERversusUNION OF INDIA AND ANOTHER
1995 INSC 61712 October 1995Appeal(s) allowed
O.S. Singh, a State Police Service officer, was initially omitted from the select list for promotion to the Indian Police Service (IPS) due to adverse remarks. After expunging those remarks, his name was placed on the list in 1977 and he was retrospectively appointed to the IPS effective 31‑March‑1976. The Central Gove…
MARINE PRODUCTS EXPORT DEVELOPMENT AUTHORITYversusA. GEETHA AND ORS.
1997 INSC 65412 September 1997Appeal(s) allowed
The Marine Products Export Development Authority (MPEDA) issued Standing Instructions governing promotion channels for its employees. Four Quality Supervisors appointed directly to Group B posts sought to change their promotion channel, but the Executive Committee rejected their request, holding that the option to choo…
GAJANAN VISHESHWAR BIRJURversusUNION OF INDIA AND ORS.
1994 INSC 24412 July 1994Appeal(s) allowed
The petitioner, a publisher of Marxist literature, imported books containing the writings of Mao, Marx, Engels and Lenin in 1978. Customs seized the books and, after issuing multiple show‑cause notices, ordered their confiscation under Section 111(d) of the Customs Act, 1962, invoking Notification No. 77 of 1956 which …
THE CHAIRMAN AND MANAGING DIRECTOR, SIPCOT, A MADRAS - 8 AND ORS.versusCONTROMIX PVT. LTD. BY ITS DIRECTOR (FINANCE) SEETHARAMAN, MADRAS AND ANR
1995 INSC 37312 May 1995Appeal(s) allowed
Contromix Pvt. Ltd. (Respondent No.1) obtained a term loan of Rs 38 lakhs and a soft loan of Rs 6.8 lakhs from SIPCOT, a State Financial Corporation, and executed a mortgage. The company repeatedly defaulted despite several reschedulings, leading SIPCOT to foreclose, take possession of the mortgaged assets and attempt …
INSTITUTE OF HUMAN RESOURCES DEVELOPMENT AND ORS. ETC. ETC.versusT.R. RAMESHKUMAR AND ORS. ETC.
1995 INSC 37412 May 1995Appeal(s) allowed
The Kerala Government established two self‑financing engineering colleges run by societies fully controlled by the State. The scheme fixed 75% open‑merit seats, 10% reserved for SC/ST at half fees, and 15% NRI quota, with a Rs.1 lakh refundable deposit (exempt for SC/ST) and a $5,000 non‑refundable NRI charge. The appe…
KRISHAN YADAV AND ANOTHERversusSTATE OF HARYANA AND ORS.
1994 INSC 20712 May 1994Appeal(s) allowed
The Haryana Subordinate Selection Board conducted a written test and interview for 96 Taxation Inspector posts in 1988‑89, but the process was riddled with fabricated interview sheets, fake roll numbers, forgery, ministerial interference and the destruction of original records. Unsuccessful candidates filed writ petiti…
G.S. KAUSHIK AND ANR.versusUNION OF INDIA AND ORS.
1996 INSC 50812 April 1996Disposed off
The All India Regional Rural Bank Employees Association and the All India Gramin Bank Workers Organisation filed writ petitions seeking pay parity between Regional Rural Bank (RRB) employees and those of nationalised commercial banks. A National Industrial Tribunal awarded that RRB employees be placed on the same pay s…
UNION OF INDIAversusP.S. DHILLON
1996 INSC 50912 April 1996Appeal(s) allowed
P.S. Dhillon, a Judicial Member of the Income Tax Appellate Tribunal, was compulsorily retired under FR 56(j) after attaining the age of 55, despite having less than ten years of qualifying service. He challenged the order before the Central Administrative Tribunal, which quashed it on the grounds that pre‑confirmation…
THE RT. REV. B.P. SUGANDHARversusSAT. D. DOROTHY DAYASHEELA EBENESER
1996 INSC 51012 April 1996Appeal(s) allowed
The Chairman of the Diocesan Executive Committee of the CSI EVA Technical Institute suspended the Principal and constituted a Commission of Enquiry to conduct a preliminary fact‑finding inquiry into serious administrative and financial irregularities. The Principal challenged the suspension and the appointment of the C…
THIRUMURUGA KIRUPANANDA VARIYAR THA VATHIRU SUNDARA SWAMIGAL MEDICAL EDUCATIONAL AND CHARITABLE TRUSTversusSTATE OF TAMIL NADU AND OTHERS
1996 INSC 22212 February 1996Appeal(s) allowed
The Trust sought to establish a medical college in Salem and required affiliation from Dr. M.G.R. Medical University. The University and the State Government conditioned affiliation on prior State permission, which the Trust could not obtain. The Central Government, under Section 10‑A of the Indian Medical Council Act …
A.P.S.R.T.C ETC. ETCversusSTATE TRANSPORT APPELLATE TRIBUNAL AND ORS.
1998 INSC 29911 August 1998Appeal(s) allowed
The Supreme Court examined the interpretation of Rule 258(2)(ii) of the Andhra Pradesh Motor Vehicles Rules, 1989 in the context of a scheme notified under Section 100(3) of the Motor Vehicles Act, 1985. Bus operators sought town‑service permits for routes extending beyond 8 km from municipal limits, which the Regional…
T.M.A. PAI FOUNDATION AND ORS. ETC.versusSTATE OF KARNATAKA AND OTHERS ETC.
1995 INSC 45011 August 1995Disposed off
The Supreme Court was approached to resolve disputes arising from the Karnataka amendment that restricted admissions to private professional colleges to Karnataka students only, and to address grievances about the fee gap between free and payment seats, the NRI quota, and the applicability of the Unnikrishnan scheme to…
MRS. MEENAL EKNATH KSHIRSAGARversusM/S. TRADERS AND AGENCIES AND ANR.
1996 INSC 72811 July 1996Appeal(s) allowed
Mrs. Meenal Eknath Kshirsagar, owner of a flat in Bombay, filed a suit for eviction of a firm and its partner, claiming she and her husband had no other residential premises and therefore required the suit premises for personal occupation. The husband had previously been a tenant of a two‑bedroom flat (Olympus) and lat…
MADAN GOPAL GARGversusSTATE OF PUNJAB AND ORS.
1995 INSC 38711 July 1995Dismissed
The appellant, a promotee, was appointed Controller in 1972 and later Deputy Director, while respondent No.2 was a direct recruit appointed Controller in 1974 and subsequently promoted to Joint Director. The dispute centered on whether the appellant's promotion to Controller fell within the quota of posts reserved for …
N.A. MUNAVAR HUSSAIN (DEAD) BY LRS. AND ANR.versusE.R. NARAYANAN (DEAD) AND ORS.
1995 INSC 38811 July 1995Appeal(s) allowed
The case arose from a lease of land in Madurai on which a theatre was built. After a compromise decree in 1955, the defendants failed to remove the superstructure and the appellants sought execution. The defendants filed applications under the Madras City Tenants' Protection Act, 1921 for compensation, which were dismi…
COMMISSIONER OF INCOME TAX, KANPURversusU.P. STATE INDUSTRIAL DEVELOPMENT CORPORATION
1997 INSC 40811 April 1997Dismissed
The U.P. State Industrial Development Corporation, a state undertaking, underwrites shares of companies and, when the public does not subscribe, purchases the shares itself, receiving underwriting commission and brokerage. It adjusts the commission against the cost of those shares, treating it as a reduction in share c…
M/S. EAST INDIA PHARMACEUTICAL WORKS LTD.versusCOMMISSIONER OF INCOME TAX, WEST BENGAL
1997 INSC 25711 March 1997Dismissed
East India Pharmaceutical Works Ltd. had an overdraft facility and paid its income tax out of that overdraft, claiming the interest of Rs. 28,488 as a deduction under Section 37(1) of the Income Tax Act, 1961. The Assessing Officer disallowed the claim, the Tribunal upheld the disallowance, and the Calcutta High Court …
JAGDISH SINGHversusLT. GOVERNOR, DELHI AND ORS.
1997 INSC 25811 March 1997Appeal(s) allowed
Jagdish Singh, a member of Dronacharaya Co-operative Group Housing Society, also enrolled in Tribal Co-operative Housing Society Ltd., violating Rule 25(1)(c)(iii) of the Delhi Co-operative Societies Rules, 1973. The Registrar issued a show‑cause notice, found him disqualified, and ordered cessation of his membership f…
S.R. BOMMAIversusUNION OF INDIA AND ORS.
1994 INSC 11111 March 1994
This landmark judgment concerns the scope of Article 356 of the Constitution of India, which empowers the President to impose President's Rule in states upon failure of constitutional machinery. The case consolidated challenges to proclamations dissolving legislative assemblies in Karnataka, Meghalaya, Nagaland, Madhya…
PUNJAB NATIONAL BANK AND ORS.versusALL INDIA NEW BANK OF INDIA EMPLOYEES FEDERATION AND ORS.
1997 INSC 13311 February 1997Appeal(s) allowed
The Supreme Court examined the validity of Punjab National Bank’s (PNB) transfer of surplus officers and staff of the merged New Bank of India (NBI) before a Central Government placement scheme was issued. The petitioners argued that such transfers violated paragraphs 5(2) and 5(4) of the Amalgamation Scheme, were arbi…
M/S. JONAS WOODHEAD AND SONS LTD., MADRASversusTHE COMMISSIONER OF INCOME TAX, MADRAS
1997 INSC 13411 February 1997Dismissed
Jonas Woodhead & Sons Ltd., a Indian automobile spring manufacturer, entered into a collaboration with a UK firm to obtain technical know‑how and plant set‑up services, agreeing to pay a royalty calculated as a percentage of gross turnover. The Income‑Tax Officer disallowed one‑quarter of the royalty as capital expendi…
THE ADDITIONAL COMMISSIONER OF INCOME TAX, LUCKNOWversusMAHARANI RAJ LAXMI DEVI
1997 INSC 13511 February 1997Appeal(s) allowed
Maharani Raj Laxmi Devi, after adopting a minor son and the death of her husband, claimed HUF status and excluded the minor's one‑sixth share—acquired under Section 6 of the Hindu Succession Act—from the HUF's taxable income for AY 1966‑67 to 1970‑71. The Income Tax Officer held that, absent a partition order under Sec…
IN RE M.P. DWIVEDI AND ORS.versus.
1996 INSC 4811 January 1996Disposed off
The Supreme Court examined the handcuffing of under‑trial prisoners, members of the Khedut Mazdoor Chetna Sangath, while being transferred between jail and court, which was done without written authorisation from a magistrate as required by Madhya Pradesh Police Regulation 465. Earlier Supreme Court judgments (Prem Sha…
DEV KUMAR (DEAD) THROUGH LRS.versusSMT. SWARAN LATA AND ORS.
1995 INSC 71710 November 1995Appeal(s) allowed
The landlady, Smt. Swaran Lata, sought eviction of her tenant Dev Kumar under the East Punjab Urban Rent Restriction Act, 1949 alleging sub‑letting of the premises to three respondents. The Rent Controller, relying on a local commissioner’s report, concluded sub‑letting and ordered eviction. The Appellate Authority rev…
STATE OF U.P.versusMIS RAM NATH INTERNATIONAL CONSTRUCTION PVT. LTD.
1995 INSC 71810 November 1995Appeal(s) allowed
The State of Uttar Pradesh entered into a construction contract with Ram Nath International for dam works, but design changes caused a substantial increase in the quantity of work. The contractor claimed a higher rate for the extra work, which the arbitrator accepted and awarded, also directing that work done after 30 …
UNION OF INDIA AND ORS. ETC.versusVIRPAL SINGH CHAUHAN ETC.
1995 INSC 60910 October 1995Dismissed
The Supreme Court examined the application of reservation in promotions for Scheduled Castes and Scheduled Tribes within the Indian Railway Guard and other railway cadres, focusing on whether accelerated promotion under a roster also confers accelerated seniority. General‑category candidates challenged promotions that …
AIR INDIA AND ORS. ETC.versusB.R. AGE AND ORS ETC.
1995 INSC 61010 October 1995Appeal(s) allowed
The Central Government, invoking Section 34(1) of the Air Corporations Act, 1953, directed Air India to reserve posts for Scheduled Castes and Scheduled Tribes. B.R. Age and others challenged the validity of these directions, arguing that the power under Section 34(1) was limited to functions enumerated in Section 7, a…
UNION OF INDIA AND ANR.versusM.C. DESAI AND ORS.
1995 INSC 61110 October 1995Case Partly allowed
The Supreme Court heard an appeal by the Union of India against a judgment of the Allahabad High Court that had awarded death‑cum‑retirement gratuity (DCRG) and ad‑hoc relief to High Court judges who retired before 1 October 1974. The High Court had extended the benefit to all such judges, including those who had serve…
MEGHRAJ URKUDAJI TEMPLEversusSTATE OF MAHARASHTRA
1998 INSC 29610 August 1998Dismissed
The appellant, an Executive Engineer who turned 50 in May 1985, was not reviewed under the 1983 circular that required performance review before age 50. Instead, his case was reviewed in June 1987 under a later 1986 circular that raised the performance standard to "not below good" and ordered his compulsory retirement.…
BIJENDRA NATH SRIVASTAVA (DEAD) THROUGH LRS.versusMAYANK SRIVASTAVAAND ORS.
1994 INSC 31110 August 1994
The parties to a family arbitration agreement divided joint family property among six branches, with a retired district judge acting as arbitrator. After the award was registered, objections were filed, and later amended to include new allegations of arbitrator misconduct. The High Court set aside the award on grounds …
MR. A TREHANversusM/S. ASSOCIATED ELECTRICAL AGENCIES AND ANR.
1996 INSC 67110 May 1996Dismissed
Mr. A. Trehan, an employee of M/s. Associated Electrical Agencies, suffered a serious eye injury while repairing a television. As an insured person under the Employees' State Insurance (ESI) Act, 1948, he received benefits from the ESI Corporation and later filed a claim for additional compensation under the Workmen's …
STATE OF MANIPURversusTHINGUJAM BROJEN MEETI
1996 INSC 67210 May 1996Appeal(s) allowed
The State of Manipur issued a "Die‑in‑Harness" compassionate appointment scheme for dependents of government servants who died in service, later revising it to exclude ad‑hoc, off‑iciating, work‑charged and casual appointees. The dependents of two confirmed work‑charged employees sought appointments under the scheme; t…
TAGIN LITIN ETC.versusSTATE OF ARUNACHAL PRADESH
1996 INSC 67310 May 1996Appeal(s) allowed
The dispute concerned the appointment of the Head Gaonburah of Simong village in Arunachal Pradesh. The Deputy Commissioner approved the petitioner's appointment on 31 January 1994 and issued a WT message on 15 February 1994 directing that the petitioner be informed. No actual communication of the appointment to the pe…
SH. P.K. DAVEversusPEOPLES UNION OF CIVIL LIBERTIES (DELHI) AND ORS.
1996 INSC 67410 May 1996Dismissed
The petitioners, Peoples Union of Civil Liberties and others, filed a public‑interest writ seeking the suspension and criminal prosecution of Dr. Khalilullah, Director of G.B. Pant Hospital, alleging massive financial irregularities. The Delhi Health Secretary recommended his suspension, the Chief Secretary suggested h…
MINAKSHI BALA SUDHIR KUMAR AND ORS.versusSUDHIR KUMAR AND ORS.
1994 INSC 20110 May 1994
The appellant filed an FIR alleging offences under Sections 406 and 498-A IPC against her husband, his parents and other relatives. The police investigated, filed a charge sheet and the magistrate took cognizance, framed charges under Sections 239 and 240 of the CrPC and fixed a date for recording evidence. Before tria…
UNION OF INDIA AND ANR.versusPRADEEP KUMARI AND ORS.
1995 INSC 18010 March 1995Dismissed
The case concerned applications under Section 28‑A of the Land Acquisition Act, 1894 (as amended in 1984) for re‑determination of compensation for land acquired for the Beas Dam project. The petitioners argued that the three‑month limitation for filing such applications should be measured from the first court award mad…
CHINMOY MOULIK AND ORS.versusDAMODAR VALLEY CORPORATION AND ORS.
1998 INSC 7710 February 1998Dismissed
Damodar Valley Corporation (DVC) recruited both science graduates and engineering diploma holders as Assistant Operators/Operators between 1969 and 1977. Later DVC decided to upgrade all existing diploma engineers to the rank of Assistant Controller and to create a separate Sub‑ordinate Engineering Service Cadre for th…
R.M. INVESTMENT AND TRADING CO. PVT. LTD.versusBOEING CO. AND ANR.
1994 INSC 6210 February 1994Dismissed
R.M. Investment & Trading Co. (RMI) entered into a consultancy agreement with Boeing to promote sales of aircraft in India and later claimed a commission of US$17.5 million after Boeing sold two aircraft to Air India. The agreement contained an arbitration clause, and Boeing invoked Section 3 of the Foreign Awards (Rec…
R.C. POUDYAL AND ANR. ETC. ETC.versusUNION OF INDIA AND ORS. ETC. ETC.
1993 INSC 5110 February 1993Dismissed
The petitions filed by Sikkimese of Nepali origin challenged the reservation of twelve seats for Bhutia‑Lepcha and one seat for the Buddhist Sangha in the Sikkim Legislative Assembly, arguing that these provisions violated Articles 14, 15(1), 325, 332(3) and the basic structure of the Constitution. The Court examined w…
THE CHURCH OF SOUTH INDIA TRUST ASSOCIATIONversusTHE TELUGU CHURCH COUNCIL
1996 INSC 4610 January 1996Dismissed
The Church of South India Trust Association (CSITA) claimed that the Telugu Church Council (TCC) had merged into the Church of South India in 1947 and therefore the properties transferred to CSITA were held in trust. TCC contested the merger and sought declaration of its continued existence. Earlier suits decided by th…
DR. BAL KRISHNA AGARWALversusSTATE OF UITAR PRADESH AND ORS.
1995 INSC 1810 January 1995Appeal(s) allowed
Dr. Bal Krishna Agarwal, appointed as Professor by direct recruitment on 9 November 1984, challenged the Executive Council of Allahabad University’s decision that placed him junior to two colleagues promoted under the Personal Promotion Scheme. The High Court dismissed his writ on the ground that an alternative remedy …
RADHEY SHYAM SINGH AND ORS.versusUNION OF INDIA AND ORS.
1996 INSC 14449 December 1996Appeal(s) allowed
The Government of India, via a 1975 resolution, created a Subordinate Services Commission to recruit non‑technical Class III posts and issued a 1993 advertisement stipulating zone‑wise recruitment with separate merit lists for each of 15 zones. Applicants who scored higher marks than some selected candidates challenged…
M/S NEW HORIZONS LTD. AND ANOTHERversusUNION OF INDIA AND OTHERS
1994 INSC 5059 November 1994
The Department of Telecommunications invited tenders for printing telephone directories in Hyderabad. New Horizons Ltd. (NHL), a joint venture of Indian firms and a Singaporean company, submitted a tender offering a substantially higher royalty but was rejected on the ground that it lacked experience in its own name. T…
KRISHI UPAJ MANDI SAMITI AND ORS.versusORIENT PAPER AND INDUSTRIES LTD.
1994 INSC 5099 November 1994
Orient Paper Mills bought bamboos from the State Forest Department at depots located within the market area of the Krishi Upaj Mandi Samiti (the appellant). The Samiti levied market fees on the purchase under Section 19 of the Madhya Pradesh Krishi Upaj Mandi Adhiniyam, 1973. The mill challenged the levy in a writ peti…
HINDUSTAN AERONAUTICS LTD.versusSMT. A. RADHIKA THIRUMALAI
1996 INSC 11719 October 1996Appeal(s) allowed
Hindustan Aeronautics Ltd. (HAL), a public sector undertaking, had rules permitting compassionate appointments of dependents of deceased employees, subject to vacancy availability (Rule 78.3). After her husband, a Senior Inspector, died in 1987, the respondent applied for such an appointment and was placed on a waiting…
UNION OF INDIA AND ANR. ETC.versusR. IYYASWAMY AND ORS.
1997 INSC 6449 September 1997Appeal(s) allowed
The Union of India challenged the validity of Rule 2(i)(a) of the Assistant Engineers (Akashwani and Doordarshan Group ‘B’ Posts) Recruitment (Amendment) Rules, 1985, which provides a 25% promotion quota through a Departmental Promotion Committee. The respondents argued that the rule discriminated against degree‑holder…
T.M.A. PAI FOUNDATION AND ORS. ETC.versusSTATE OF KARNATAKA AND ORS. ETC
1996 INSC 8609 August 1996Disposed off
The Supreme Court, hearing numerous interlocutory applications in the T.M.A. Pai Foundation matter, clarified that the fee structures it had fixed for the academic years 1993-94, 1994-95 and 1995-96 are confined to those years only and are not refundable. It ordered that the fee order of 11 August 1995, applicable to 1…
MANPHUL SINGH SHARMAversusSMT. AHMEDI BEGUM (SINCE DECEASED) THROUGH HER ALLEGED LEGAL REPRESENTATIVE/SUCCESSORS (A) SH. M. A. KHAN (B) DELHI WAKF BOARD
1994 INSC 3089 August 1994Appeal(s) allowed
Ahmed Begum, the owner of Dharampur Lodge, leased the entire premises to S. Sardul Singh Caveeshar, who was authorized to sub‑let. The appellant, Manphul Singh Sharma, and other sub‑tenants claimed to be lawful sub‑tenants and sought protection under Section 20 of the Delhi & Ajmer Rent Control Act, 1952. The landlord …
R.M. ARUNACHALAM ETC.versusCOMMISSIONER OF INCOME TAX, MADRAS
1997 INSC 5549 July 1997Dismissed
R.M. Arunachalam inherited immovable properties from his adoptive mother, who had received them by will from her husband Ramanathan Chettiar. The assessee sold these properties during assessment years 1966-67 to 1972-73 and claimed that the estate duty paid under the Estate Duty Act, 1953, should be allowed as "cost of…
V.S.M.R. JAGDISHCHANDRAN (DEAD) BY LRSversusCOMMISSIONER OF INCOME TAX, MADRAS
1997 INSC 5619 July 1997Dismissed
The appellant sold a house that was mortgaged and the mortgage debt was discharged by the buyer from the sale proceeds. The appellant argued that the amount used to clear the mortgage should be treated as part of the cost of acquisition or as an improvement, thereby reducing the capital gains tax of Rs.68,400 computed …
M/S SUNDARAM SPINNING MILLSversusCOMMISSIONER OF INCOME TAX, MADRAS
1997 INSC 5629 July 1997Appeal(s) allowed
Mis Sundaram Spinning Mills appealed against a Madras High Court order that denied its claim for an extra shift allowance on machinery added in the previous year, on the basis that the entire concern worked double and triple shifts. The assessee argued that the additional shifts justified an extra allowance under the I…