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The respondent firm, M/s Prakash Trading Corporation, sold goods both on its own account and as a commission agent for 24 disclosed principals. The Commercial Tax Officer assessed sales tax under Section 6‑B of the Bengal Finance (Sales Tax) Act, 1941 on the firm’s total turnover, including the commission sales. The We…

The petitioners alleged that the CBI and other government agencies had failed to investigate thoroughly the hawala transactions uncovered during raids, which implicated politicians, bureaucrats and criminals. They sought the Supreme Court’s intervention under Article 32 to compel the agencies to conduct a full, imparti…

Gopi Aqua Farms and others filed a writ petition under Article 32 challenging a 19‑Feb‑1991 notification issued under the Environment (Protection) Act, 1986, after the Supreme Court had delivered its judgment in Jagannath v. Union of India. The petitioners argued that they were not parties to the earlier case, that the…

The Supreme Court considered whether Rs. 79 lakh set aside by National Rayon Corporation Ltd. as a Debenture Redemption Reserve for the assessment year 1967‑68 should be treated as a provision or a reserve for the purpose of computing the company's capital under the Companies (Profits) Surtax Act, 1964. The company arg…

Mihir Textiles Ltd. and another importer sought refund of customs duty on the basis that they were eligible for the 40% concessional rate under Entry 84.66 of the Customs Tariff Act, 1975. Both had cleared their goods after paying full duty and later applied for registration of the import contract as a "project import"…

Mis Commerce International imported 125 cartons of toners and declared their value based on an invoice and a certificate of origin. The Customs Department asked the importer to produce a price list, but the importer refused, citing the trading company's confidentiality. Customs obtained a price list from the manufactur…

The State of Orissa assessed sales tax on M/s Orissa Road Transport Co. Ltd. for the periodic sale of obsolete and unserviceable spare parts, alleging that the corporation was a dealer under the Orissa Sales Tax Act, 1947 but had not registered. The Sales Tax Officer levied tax and penalty under Section 12(5) (earlier …

The Collector of Central Excise appealed against Usha Martin Industries, which claimed exemption from central excise duty on wire‑rods manufactured from steel billets that were themselves exempt from duty. The dispute centered on whether the phrase “on which appropriate amount of duty of excise has already been paid” i…

The Supreme Court examined the Commissioner of Income Tax (Control) Ludhiana's claim for weighted deduction under Section 35B(1)(b) of the Income Tax Act in favour of Mis Hero Cycles Pvt Ltd. The Court held that such deductions are permissible only when the expenditure is wholly and exclusively incurred for purposes en…

J. Rangaswamy, holding a diploma in Radiological Physics from BARC, was serving in a special ad‑hoc post with pay higher than that of a professor and sought to be recognized as Professor of Radiological Physics, arguing that his diploma was an adequate qualification in lieu of a Ph.D. He filed a writ petition, a civil …

The appellants, dealers in hides and skins, purchased raw hides and skins, paid sales tax on them, and later tanned them into dressed hides and skins which were sold inter‑state. They contended that under Section 14(iii) of the Central Sales Tax Act, raw and dressed hides constitute a single commodity, and that Section…

Eastern Diecasting Industry, which manufactures railway overhead equipment and fittings, was classified under Central Excise Tariff Item 68 and faced a demand for duty and a penalty under Rule 173 Q of the Central Excise Rules, 1944, for allegedly exceeding exemption limits. The company argued that the goods should be …

The Supreme Court examined a series of civil appeals concerning the claim of weighted deduction under Section 35B(1)(b) of the Income Tax Act, 1961. It held that the onus lies on the assessee to prove that any expenditure falls within the specific sub‑clauses of Section 35B(b); mere occurrence of activities abroad does…

Leukoplast (India) Ltd. manufactured plasters, dressings and bandages under a licence from the Drug Controller and paid Central and Goa local sales tax at the rates applicable before certain notifications exempted "drugs and medicines". The company claimed a refund, asserting its products fell within the exemption, but…

Sheo Narayan Singh, a constable in the Bihar Military Police, was dismissed for forging his military service records. He appealed the dismissal, which was set aside by the Deputy Inspector General but later restored by the Director General using power under Rule 853‑A of the Bihar Police Manual. The High Court quashed …

Modi Rubber Ltd. imported polypropylene liner fabric (PPLF) for use as a protective liner in tyre‑manufacturing machinery and argued that it should be classified as a component part of the machines under ICT Item 72(3), attracting a lower duty. The Customs Department classified the fabric under Item 53 as a textile man…

Shree Bhagwati Roller Flour Mills, a new unit manufacturing notified commodities, claimed exemption from purchase tax on wheat bought from the open market, relying on a 1979 notification under Section 4‑B of the U.P. Sales Tax Act that exempted roller flour mills provided the wheat was purchased from the Food Corporati…

The appellants imported stainless steel circles in October 1980 and were assessed customs duty under Tariff Heading 73.15(2), which carried a higher rate. They contended that circles should be classified under the residuary sub‑heading 73.15(1) at a lower rate. The Customs, Excise and Gold (Control) Appellate Tribunal …

The Supreme Court was asked to resolve a dispute between the two factions of the Malankara Orthodox Syrian Church over the fairness of clause 68 (renumbered as clause 71) of the 1934 Constitution, which gave equal representation to each Parish Church irrespective of its size. The Court held that the clause was not fair…

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…

The appellant, a registered dealer in dhoop and agarbatti, was assessed sales tax under Entry 16 of Schedule A of the Punjab General Sales Tax Act, 1948, which listed "cosmetics, perfumery and toilet goods". The issue was whether dhoop and agarbatti fell within the term "perfumery". A single High Court judge allowed th…

The Calcutta High Court entertained a writ petition filed by a partnership firm and one of its partners seeking a mandamus directing the electricity supplier, CESC Ltd., not to disconnect supply and to refer disputed bills to an arbitrator. The petitioners had not availed the statutory remedy under Sections 26(4) and 2…

The Commissioner of Wealth Tax, Gujarat sought to assess Ellis Bridge Gymkhana, an unincorporated club, for wealth tax for assessment years 1970‑71 to 1977‑78, arguing that the club fell within the term “individual” in Section 3 of the Wealth Tax Act, 1957. The club contended that an association of persons is not an in…

The Supreme Court entertained a Special Leave Petition filed by P. Av. Education Trust, a private law college, challenging the admission procedures imposed by the Government of Tamil Nadu. The petition raised the question whether the scheme laid down in Unnikrishnan v. State of Andhra Pradesh (1993) applied to the coll…

Vam Organic Chemicals Ltd. and two other firms, licensed to produce industrial alcohol (rectified spirit) for chemical manufacturing, challenged Uttar Pradesh's Notification No. 25/Licence/Part‑3 dated 18‑May‑1990 which imposed a denaturation fee of 7 paise per litre under Section 41 of the U.P. Excise Act, 1910. The p…

The Union of India appealed against an arbitrator’s award that enhanced compensation for land acquired under the Requisitioning and Acquisition of Immovable Property Act, 1952, and added solatium and interest. The competent authority had originally paid Rs 60 per Marla, which the respondents accepted without protest, a…

The respondents, former members of a Joint Hindu Family, received specific assets and certain family debts after a partition ordered by an arbitrator's award. They claimed that interest paid on these debts, especially to unsecured creditors, should be deductible as a diversion of income by an overriding title under the…

Thiru Arooran Sugars Ltd., a sugar manufacturer, cultivated sugarcane for its own factory and also bought large quantities of sugarcane from the market. Because part of its income was agricultural and part was business, the company sought to deduct the market value of the sugarcane it used as raw material under Rule 7 …

The trial court dismissed a suit by the Sri Anjaneya Swami Temple seeking title to 29 acres of agricultural land, holding that the grant of land to the Archaka was personal to him. A Single Judge of the Andhra Pradesh High Court affirmed this finding on appeal. The temple then filed a Letters Patent Appeal, and the Let…

Mansu, a tenant, claimed pre-emption rights over a suit property sold by co‑sharers (male and female) under the Punjab Pre‑emption Act as applicable to Haryana. Shadiram, the vendee, argued that the female vendors' share was not pre‑emptable under Section 15(2) and that, as a successor‑in‑interest, he became a co‑share…

The bank had issued letters of credit to the appellant (seller) for buyers, and the appellant drew funds despite alleged non‑shipment of cigarettes. The bank sued the buyers and the appellant for recovery of Rs 52,59,639.66. The appellant moved to reject the plaint under Order 7 Rule 11 CPC, claiming no cause of action…

Mis Hunsur Plywood Works Ltd., a public limited company, claimed a development rebate under Section 33 of the Income Tax Act for the assessment years 1972-73 to 1974-75, which was initially allowed. The assessing authority later observed that the company had transferred amounts from the development rebate reserve to it…

The Supreme Court examined whether a corporation for whose benefit land was acquired under the Land Acquisition Act, 1894 qualifies as a "person interested" under Section 3(b) and as a proper party under Order I Rule 10 of the CPC. A notification acquiring 5,200 acres for the appellant corporation led to compensation a…

The Collector of Uttar Pradesh passed awards determining compensation for land acquired by the U.P. State Industrial Development Corporation Ltd. Some claimants accepted the compensation, while others protested and obtained enhanced awards from the District Judge under Section 18 of the Land Acquisition Act. The State …

Sahney Steel Press Works Ltd. set up a factory that began production in 1973 and, under an Andhra Pradesh Government notification, received a refund of sales tax and other incentives amounting to Rs 14,665.70 in the assessment year 1974‑75. The Income‑Tax Officer treated the amount as assessable income under section 41…

The Allahabad High Court had held that the Uttar Pradesh government could not dispense with the services of its standing counsel, prompting the Governor to issue the Uttar Pradesh Government Litigation (Engagement of Counsel) Ordinance, 1991 to regulate counsel assignments and fees. The High Court stayed the operation …

The appellants challenged the Gujarat High Court's finding that two acres of land in Sahikpur Bogha, Ahmedabad district, vested in the State under the Bombay Personal Inams Abolition Act, 1952. They argued that Section 5 allowed the inamdar to retain land used for building or non‑agricultural purposes and that Section …

The husband of the first respondent hypothecated his house and land in 1954 for a loan of Rs.12,500 and later migrated to Portugal. The property was declared evacuee under the Goa, Daman & Diu Administration of Evacuee Property Act, 1964 and was sold at public auction to the appellant, who obtained registration in 1969…

The Supreme Court, hearing contempt petitions concerning admission to professional courses in Tamil Nadu, examined the effect of the 69% reservation under Article 15(4) of the Constitution and a 5% reservation for special categories under Article 15(1). The Court found that the 5% reservation is horizontal and must be …

The Supreme Court examined whether a suit for dissolution and accounts filed by a founding partner of M/s Paramount Builders was barred by Section 69(2A) of the Partnership Act, as amended by Maharashtra. The firm, originally registered in 1980, had admitted the widow of a deceased partner in 1986 without notifying the…

Hindustan Lever Ltd. advertised its New Pepsodent toothpaste as 102% superior in antibacterial action to the "leading toothpaste", which the MRTP Commission identified as Colgate Dental Cream. Colgate Palmolive (India) Ltd. and a consumer filed a complaint under Sections 10, 36A(viii), 36A(x) and 36B of the Monopolies …

The State of Uttar Pradesh filed a Special Leave Petition against an interim order passed by the Gauhati High Court in C.R. No. 4986 of 1997, seeking relief against the State of Nagaland and others. Both parties presented extensive arguments before a two‑Judge Bench of the Supreme Court. The Court noted that the writ p…

The Supreme Court examined whether the value of tangible software (discs, floppies, CD‑ROMs) sold together with a computer should be included in the assessable value of the computer for excise duty. The Customs, Excise & Gold (Control) Appellate Tribunal had held that the computer system and its software formed a singl…

Mohan Lal, the father of the respondents, sued Kartar Singh for possession of land, claiming ownership and that an eviction order under Section 43 of the Pepsu Tenancy and Agricultural Lands Act, 1955, was void. The lower courts held that the landlord‑tenant relationship had ended and the Collector lacked jurisdiction,…

Govindrao, an agent of the State Bank of Indore, was charged with causing loss to the bank by allowing large loans to be granted in violation of banking rules, which later became irrecoverable. The disciplinary authority dismissed him from service, and his subsequent appeals—including a special appeal—were rejected. Af…

The appellant, a revenue department clerk, was deputed to the Food and Civil Supplies Department in a post higher than his parent‑department rank and remained there for over three decades. When the department sought to repatriate him, he applied to the Karnataka Administrative Tribunal, which ordered his absorption in …

The State of Orissa issued an Industrial Policy Resolution (IPR) in 1979 promising five‑year sales‑tax exemption for new small‑scale industries, but actual exemption required a notification under Section 6 of the Orissa Sales Tax Act. M/s Shree Durga Oil Mills set up its oil mill in 1980 and claimed exemption, invoking…

The Municipal Council of Waraseoni granted a one‑year lease to Satish Chandra Jain for the collection of cattle registration and market fees at a local cattle fair, with a contract sum of Rs 1,75,000. Jain withheld Rs 29,592.63, prompting the Council to initiate recovery proceedings under Sections 164(2) and 164(3) of …

Modi Industries Ltd. challenged the assessment officer’s order that interest on excess advance tax should be payable only up to the date of the original (first) assessment and only on the excess amount determined in that assessment. The Supreme Court examined the meaning of "regular assessment" in Section 214 of the In…

Devinderpal Singh was arrested under the Terrorist and Disruptive Activities (Prevention) Act, 1987 (TADA) and detained in judicial custody. Before the statutory 180‑day period expired, the investigating officer applied to the Designated Court for an extension of time to complete the investigation, but no report from t…

In an administrative suit concerning the sale of a property at Ootacamund, the Court appointed receivers who effected the sale. The purchasers of the property (appellants) challenged objections raised under Order 21, Rule 90 read with Section 151 of the CPC, arguing that such objections were not maintainable. The Trial…

The appellant, a tenant, challenged a High Court order that upheld the landlord’s right to eject him under the Bombay Tenancy and Agricultural Lands Act, 1948. The dispute centered on whether the tenant’s arrears of rent exceeded three years, which would invoke Section 25(2) of the Act, or whether relief under Section …

The tenant, Chinnamma, occupied a residential premises under a lease from Gopalan and fell into rent arrears from June 1975. After a statutory notice, the landlord sought eviction under sections 11(2) and 11(3) of the Kerala Buildings (Lease & Rent Control) Act, 1965. The Rent Controller ordered eviction under section …

The Union of India appealed a Bombay High Court order that had allowed a writ petition filed by Victory Plastic Pvt. Ltd. The dispute concerned customs duty on PVC resin imported under tariff Item No. 39.01/06 of the Customs Tariff Act, 1975. An initial 1979 notification granted full exemption from duty, but a subseque…

The petitioners obtained a favorable order from the Andhra Pradesh Administrative Tribunal (established under the Presidential Order 1985) and sought its enforcement. After obtaining a certificate, they filed an execution petition in the City Civil Court, Hyderabad, which was challenged in the High Court. The High Cour…

The respondent, K. Rajamanickam, entered Madras service in 1958 with a recorded date of birth of 15‑01‑1935 and later applied in 1986 to have it corrected to 12‑01‑1936. The Tamil Nadu Administrative Tribunal upheld the corrected date and ordered his continuation in service until 31‑01‑1994, but the Collector reinstate…

On the night of 14-15 February 1978, forest officials seized 28 logs of red sandalwood loaded on a lorry and 118 logs waiting on the roadside for loading in Cuddapah district. The accused were charged under Section 20 read with Section 29 of the Andhra Pradesh Forest Act, 1967 and Rule 3 of the Andhra Pradesh Sandalwoo…

Jagdish Chander, appointed as a constable on 30 October 1985, was discharged on 1 June 1992 under Rule 12.21 of the Punjab Police Rules for alleged habitual absenteeism, negligence and indiscipline. He challenged the discharge before the High Court, which set aside the order and directed his reinstatement with full ben…

M/s Chandrapur Magnet Wires (P) Ltd manufactured enamelled copper winding wires using duty‑paid copper wire bars. Certain final products were exempt from excise duty under Notification 69/86‑CE (as amended by 106/88), which required that no credit be taken on the inputs under Rule 57A of the Central Excise Rules. The a…

Sirpur Paper Mills Ltd. assembled a paper‑making machine in its factory using duty‑paid components and some parts fabricated on site, and anchored it to a concrete base. The Central Excise authority levied excise duty on the machine under Section 3 of the Central Excises and Salt Act, 1944, treating it as an immovable …

The petitioner sought anticipatory bail under Section 438 of the Code of Criminal Procedure, and the High Court granted an ad‑interim order valid until 26 September 1995, imposing a condition that he report daily to the police station. Upon expiry of that order, the High Court judge directed the petitioner to file a re…

M/s T.V. Sundaram Iyengar & Sons Ltd. received deposits from customers in the ordinary course of its trade. The deposits were initially recorded as capital receipts (security deposits). When a portion of these deposits remained unclaimed for a long period, the company wrote them off to its profit and loss account. The …

The murder of Jayantilal Vadodaria led to the arrest of four assailants and two villagers, Anirudhsinh Jadeja (Sarpanch) and Digubha Jadeja, who had concealed the murder weapons on the latter's field. The State invoked the Terrorist and Disruptive Activities (Prevention) Act, 1987 (TADA) against the two villagers and a…

The Union of India appealed against a Patna High Court order that directed the Assistant Collector of Central Excise to pass final orders on price lists submitted by Tata Engineering & Locomotive Co. (TELCO) and to treat the factory‑gate price as the normal price for valuation, while deeming the regional sales‑office p…

The State of Bihar issued a resolution (No.20) that candidates from reserved categories who qualified on merit would not be adjusted against the reserved quota, leading to grievances that such candidates were denied their preferred courses. The Patna High Court devised a seat‑allocation scheme whereby reserved seats we…

The State of Uttar Pradesh failed to hold municipal elections for nearly a decade, prompting former legislator Anugrah Narain Singh to obtain a High Court direction to conduct elections by May 1994, later extended to November 1995. After the State issued a notification on 11 October 1995 for elections, several writ pet…

The Municipal Corporation of Delhi appealed against an interim order of the Delhi High Court that stayed recovery of about Rs 1 crore in tax, permitting the assessee C.L. Batra to deposit only Rs 3 lakh. The corporation argued that the order bypassed the statutory appeal provision under Section 170(b) of the Delhi Muni…

Orissa Sponge Iron Ltd., which invested under the 1980 industrial policy and began production on 1 April 1984, sought deferment/exemption of sales tax under the 1989 policy. The 1989 policy, via para 2.18, limited such benefits to "continuing units of 1980 policy" that went into production after 1 April 1986, thereby e…

P. Sarada, a substantial shareholder of Messrs Universal Radiators Pvt. Ltd., withdrew Rs 93,027 from the company between 3 July 1972 and 22 March 1973 while her running account was overdrawn and had no credit balance. The Income Tax Officer treated the excess withdrawals as deemed dividend under Section 2(22)(e) of th…

The Supreme Court examined whether a partnership firm could claim a tax deduction for a commission of Rs. 28,579 paid to Rashiklal, who was a partner in the firm but also the Karta of a Hindu Undivided Family (HUF). The firm argued that Rashiklal acted only as a nominee of the HUF, so the payment should not fall within…

The dispute concerned whether the process of printing and decorating glass bottles constitutes "manufacture" under Section 2(f) of the Central Excises and Salt Act, 1944, and consequently whether excise duty is payable on the printed bottles. J.G. Glass Industries Ltd manufactured plain glass bottles (Tariff Item 23‑A)…

The appellant-assessee, a manufacturer of chewing tobacco, challenged a Tribunal order that excluded the value of packing material when computing the assessable value of the goods and that used the net weight of tobacco (excluding packaging) to determine the value per kilogram for exemption under Notification No.35/79-…

Balwinder Singh was convicted by a Special Court under Sections 302 and 201 of the IPC for the murder of his daughter Rozy, based solely on circumstantial evidence comprising alleged "last seen together" testimony, an extra‑judicial confession, recovery of a dead body, and a disclosure statement leading to the recovery…

Shanti Devi mortgaged her agricultural land and, upon default, the land was sold at a revenue auction. The purchaser submitted an affidavit that his total holding would remain below the 12.50‑acre ceiling prescribed by Section 154(1) of the U.P. Zamindari Abolition and Land Reforms Act, 1950, but the appellant argued t…

The Hailakandi Bar Association filed a writ petition under Article 32 alleging that Superintendent of Police A.K. Sinha Cashyap submitted a false report and affidavit to the Supreme Court to conceal police brutality that led to the death of under‑trial prisoner Nurul Haque. The Court examined the CBI investigation, med…

The Supreme Court considered an appeal by U.P. Jal Nigam challenging the contention of several applicants that the selection committee it constituted to interview candidates for recruitment under the Service of Engineers (Public Health Branch) Regulations, 1977 was not authorized. The applicants argued that Rule 16 of …

Siri Pal, a lineman with the Haryana State Electricity Board, obtained an AMIE qualification (equivalent to a B.E.) in March 1992 and sought an out‑of‑turn promotion to Junior Engineer based on a Board promotion policy dated 22 April 1980, which granted such promotions to degree‑qualified employees. The Board withdrew …

The appellants, Calcutta Jute Manufacturing Co. and others, were assessed a turnover tax under Section 6‑B of the Bengal Finance (Sales Tax) Act, 1941 after their challenge to the provision’s constitutional validity was rejected. While they paid the tax, the West Bengal government later introduced Section 10‑A imposing…

Reliance Cellulose Products Ltd (RCPL) manufactures sodium carboxymethyl cellulose (SCMC) and initially classified it under Central Excise Tariff Item 68. The Department’s Chemical Examiner and Chief Chemist tested the product and reported it to be a cellulose ether, which falls under Tariff Item 15A(1). RCPL sought re…

The Bihar State Electricity Board imposed a central excise duty on electricity generation and merged it into a uniform tariff, later levying a surcharge. When the central excise duty was abolished, the Patna High Court held that the Board should reduce the uniform tariff. The Board appealed, arguing that tariff fixatio…

Sera Kella Glass Works, a sheet‑glass manufacturer, filed price lists and paid excise duty based on its own calculations. The Assistant Collector issued several show‑cause notices, directed provisional assessment under Rule 9‑B and later modified the price list, disallowing most deductions. The Patna High Court quashed…

The Board of Trustees for the Port of Calcutta contracted with Engineers‑de‑Space‑Age, including a clause (13(g)) that barred the Commissioners from entertaining any claim for interest on delayed payments. An arbitrator, however, awarded interest pendente lite. The Board appealed, contending that the clause prohibited …

The appellant, Mis Sun Export Corporation, imported six consignments of vitamin AD‑3 premix (feed grade) and claimed refund of customs and counter‑vailing duties on the ground that the product was an ‘animal feed’ covered by Notification No. 234/82‑CE, which exempts such goods. The Customs, Excise and Gold (Control) Ap…

The Assistant Collector of Central Excise appealed against Bata India Ltd. alleging that the manufacturer could not claim exemption under a notification that exempted footwear valued up to Rs.60 per pair when its wholesale price exceeded that limit. Bata argued that by deducting the 10% excise duty from the wholesale p…

The Union of India appealed against a Bombay High Court order that directed customs authorities not to reject a refund claim on the ground of limitation under Section 27 of the Customs Act, 1962. The respondent, Kirloskar Pneumatic Co. Ltd., had imported goods, paid duty, and later sought a refund, filing a writ petiti…

The case concerned the interpretation of Item 14‑D of the Central Excise Tariff, which reads ‘Synthetic organic dyestuffs (including pigment dyestuffs) and synthetic organic derivatives used in any dyeing process.’ The appellant argued that the phrase ‘used in any dyeing process’ applied to both dyestuffs and derivativ…

R. Balakrishna Pillai, a former Kerala Minister for Electricity, was charged with criminal conspiracy (IPC s.120‑B) and an offence under the Prevention of Corruption Act for supplying electricity to a private firm in Karnataka without the Kerala Government's consent. The Kerala High Court held that sanction under CrPC …

The respondent, a commissioned officer who retired in May 1982, was denied a pension because, under the rules then in force, only two‑thirds of his pre‑commissioned service counted toward the qualifying service required for pension eligibility. In 1986 the government issued revised pension rules that allowed the entire…

The State of Gujarat appealed against an order of the National Consumer Disputes Redressal Commission which had upheld a Gram Panchayat's claim to a subsidised electricity rate. The appellant argued that the question of pricing did not fall within the jurisdiction of the consumer redressal forums. The Supreme Court hel…

The Supreme Court dealt with interlocutory applications concerning the preparation of a decree following its earlier judgment dated 20 January 1995 in the dispute between the Metropolitan and other petitioners and Moran Mar Marthoma Mathews and others. The Registrar had drafted a decree which was objected to by both pa…

Mis Hindustan Ferodo Ltd. appealed against the finding of the Customs, Excise and Gold (Control) Appellate Tribunal that its asbestos rings and fabrics fell under Item 22‑F of the Central Excise Tariff. The appellant submitted affidavits from a senior manager and an experienced asbestos dealer stating that the rings we…

The Baba Mungipa Education Trust applied to the Central Government for permission to establish a medical college in Tripura under the Indian Medical Council Act, 1956, but received no response. The Trust obtained provisional university affiliation and admitted students, after which the Supreme Court directed the Centra…

The case concerned penalty proceedings for the assessment year 1972-73 that had been referred to the Inspecting Assistant Commissioner (IAC) under Section 271(1)(c) and Section 274(2) of the Income Tax Act. The Taxation Laws (Amendment) Act, 1975 deleted sub‑section (2) of Section 274 with effect from 1 April 1976. The…

The appellant, S. Viji, received unquoted shares of a company as a gift on 28 March 1973 and the valuation of these shares for gift tax purposes was disputed. Both parties agreed that the break‑up method under Section 6(3) of the Gift Tax Act, 1958 should be applied, but differed on which balance sheet to use: the one …

M. Venkatraman, a public limited company engaged in tobacco export, remitted part of its sale proceeds to a Singapore party in violation of the Foreign Exchange Regulation Act, 1947 (FERA) and was penalised Rs.35,000. The company claimed a deduction of Rs.2,95,000 as business expenditure/loss in its 1970-71 income‑tax …

The Jaipur Development Authority (JDA) was impleaded as a defendant in a suit filed by Kailashwati Devi challenging land acquisition and seeking a permanent injunction. The trial court decreed the suit ex parte, and on appeal JDA sought to introduce additional documents under Order 41 Rule 27(1)(aa) of the CPC to demon…

The petitioner, a candidate in the 1994 Combined Pre‑Medical Test in Uttar Pradesh, challenged a university circular that reserved 65% of seats in medical colleges for reserved categories, alleging violations of Articles 16, 14, 19 and 21 of the Constitution and the 50% ceiling set in Indira Sawhney. After the petition…

Mysore Traders, a partnership firm, were appointed by Bajaj Auto Ltd as sole distributors of Vespa scooters and auto‑rickshaws in Ahmednagar. The firm claimed that the appointment created an agency coupled with interest, making the termination of the distributorship without reasonable notice wrongful under Section 206 …

The Builders Associations of India filed a writ petition under Article 32 challenging the Supreme Court’s earlier decision in Commissioner of Income Tax v. N.C. Budharaja & Co., which held that the word “construction” in Section 32A(2)(b)(iii) of the Income‑Tax Act applies only to movable items such as ships and not to…