S P BHARUCHA

The Tata Mills Ltd occupied an undivided, undemarcated portion of Bombay House, owned by Associated Building Co., without a specific lease and had been using the space gratuitously after stopping payment of compensation. After the Textile Undertakings (Taking Over of Management) Act, 1983 vested management of Tata Mill…

The appellants purchased agricultural land from vendors and the respondents, as co‑sharers, filed a suit claiming a statutory right of pre‑emption. The trial court decreed in favour of the respondents and they deposited the purchase money under Order 20 Rule 14 CPC. While the appeal was pending, the Haryana Amendment A…

Indian Farmers Fertiliser Co‑operative Ltd., a urea manufacturer, obtained raw naphtha at a concessional excise rate to produce ammonia. The ammonia was used not only in the urea plant but also in off‑site facilities – water‑treatment, steam‑generation, inert‑gas generation and effluent‑treatment plants – which the app…

Decorative Laminates (India) Pvt Ltd processes commercial plywood by applying phenol‑formaldehyde resin under heat and pressure and coating it with wire mesh to produce slip‑proof plywood. The Assistant Collector of Central Excise held that the finished product is a different commodity and liable to excise duty under C…

The appellant, ArvinDA Paramila Works, a manufacturer of agarbathis, exported its products in AY 1981‑82 and paid commissions to agents located abroad for procuring export orders. It claimed a weighted deduction under Section 35B(l)(b)(iv) of the Income Tax Act, 1961, on the commission expenditure, arguing that the pay…

The Thanthi Trust, created in 1954 to run a Tamil daily newspaper, claimed tax exemption under Section 11 of the Income Tax Act, 1961 for the newspaper's income, arguing that surplus earnings were used for charitable purposes such as education and relief of the poor. The Income Tax Officer disallowed the exemption for …

The appellant, an individual processing cashew nuts in ten units (four in Kerala, two owned and two leased), declared a lock‑out of the Kerala units due to labour problems and later settled with trade unions by paying five days' wages per year of service, amounting to Rs 4,18,107. He claimed a deduction for this paymen…

The British Bank of Middle East, a non‑resident banking company, provided free cars to its employees for the assessment years 1975‑76 and 1976‑77. The assessing officer disallowed the perquisite value of the cars under Section 40A(5) of the Income‑Tax Act, estimating it at 50% of the actual running expenses. The Commis…

Steel Authority of India Ltd. (SAIL) used raw naphtha in its fertilizer plant and claimed the concessional excise duty under Exemption Notification No. 187 of 1961, which required proof that the naphtha was intended for fertilizer manufacture. The Revenue argued that a substantial quantity of the naphtha was not actual…

The Supreme Court examined whether an order by the Chief Justice of India (or his designate) under Section 11 of the Arbitration and Conciliation Act, 1996, appointing an arbitrator, is an adjudicatory order that can be challenged by a petition for special leave under Article 136 of the Constitution. The Court held tha…

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…

The Delhi Development Authority (DDA) failed to deduct tax at source on interest paid to flat buyers, leading to a tax demand for assessment years 1987-88, 1988-89 and 1989-90. The Income Tax Appellate Tribunal set aside the assessments, held the payments were not "interest" within Section 2(28A), and ordered a refund.…

The Plantation Corporation of Kerala claimed deductions for rent paid to its landlord and interest on loans used for cultivating both mature and immature oil palm plants under the Kerala Agricultural Income‑Tax Act, 1950. The Revenue disallowed these deductions, relying on Explanation 2 to Section 5, which states that …

The appellants, Karnataka Pawnbrokers Association, challenged the liability to pay sales tax on the sale of unredeemed pledged goods disposed of through public auction. The issue was whether a pawnbroker, by virtue of statutory authority to sell defaulted pledges, qualifies as a "dealer" and carries on "business" withi…

The Supreme Court considered an appeal by Shree Baidyanath Ayurved Bhandan Pvt. Ltd. against the State of Bihar, which had refused to refund taxes collected on certain ayurvedic preparations that the Court had earlier held to be illegal under the Excise Acts. The appellant had applied for refund in 1962, but the State …

The State of Uttar Pradesh sought to levy excise duty on various categories of wastage arising in the manufacture of Indian Made Foreign Liquor (IMFL): (A) wastage exported outside the State, (B) wastage during transport of high‑strength spirit, (C) loss due to obscuration in rum production, and (D) pipeline loss. The …

The widowed wife and daughter of Captain Rama Kant Dixit, who died in a road accident when his scooter was struck by a truck, filed a claim under Section 110A of the Motor Vehicles Act, 1939 seeking compensation. The Motor Accidents Claim Tribunal reduced the award by 75% on the ground of alleged contributory negligenc…

The case concerned two ancient Hindu temples in Muzaffarpur district whose status as public religious trusts was disputed. The respondent, Ramsubaran Das, claimed that the predecessor Raghubardas had filed returns treating the temples as public trusts under a mistake of law and fact, and therefore the properties should…

The appellant, a constable in the Maharashtra Prohibition and Excise Department, was rejected for promotion to Sub‑Inspector in 1966 because his chest measurement fell short of the standard prescribed in the Bombay Prohibition and Excise Department Rules, 1958. He was later promoted in 1970 and contended that his promo…

The appellant, a dealer in arecanuts, maintained stock with agents outside Kerala and paid sales tax on purchases based on sales effected by those agents. For the 1987‑88 assessment, the Sales Tax Officer disallowed the appellant’s claim that the closing stock held abroad should be excluded from tax, issuing a demand. …

The appellant, S.R. Kumar, sold agricultural lands situated within the municipal limits of Bina for the assessment years 1981-82 and 1983-84 and was assessed to capital gains tax. The Income Tax Officer levied tax, the Tribunal held that the profit was not capital gains, and the High Court dismissed the appellant's wri…

Associated Power Co. Ltd., an electricity generation and distribution company, appropriated Rs 46,460 to a Contingency Reserve as required by the Electricity (Supply) Act, 1948 and claimed it as a deduction for the assessment year 1973‑74. The Income Tax Officer rejected the claim; the Appellate Assistant Commissioner …

The appellants, joint owners of thirteen houses, were assessed a property tax by the Raigarh Municipal Council under the Madhya Pradesh Municipalities Act, 1961, which aggregated the annual letting values of all their properties and taxed the aggregate despite each property’s individual letting value being below Rs.1,8…

The President referred nine questions to the Supreme Court concerning the constitutional process for appointing and transferring judges of the Supreme Court and High Courts. The Court clarified that "consultation with the Chief Justice of India" under Articles 217(1) and 222(1) requires a plurality of judges – the four…

The Employees' State Insurance Corporation (ESIC) issued a notification under Section 1(5) of the Employees' State Insurance Act, 1948 extending the Act to "shops" and claimed that advertising agencies and a steamship company fell within this category. The agencies contested, arguing that their activities did not const…

J.K. Synthetics Ltd filed a refund claim that was rejected, appealed and the appeal was allowed by the Collector (Customs). The Collector of Central Excise then appealed before the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT). At the hearing on 31 August 1987 the appellant was absent, and CEGAT heard t…

The assessees, T.V.L. Nilsin Industries, challenged the classification of ultramarine blue for sales tax purposes, arguing it should be taxed as a chemical under Item 138 of the Tamil Nadu General Sales Tax Act, 1959. The Sales Tax authorities classified it as a pigment under Item 110, making it taxable. The Madras Hig…

The case involved V.V.S. Sugars challenging the levy of interest on tax arrears under Rule 45(4) after the amendment of Section 21(3D) of the Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) Act, 1961. The Andhra Pradesh High Court had held that the amendment applied only to the 1975‑76 crushing season and …

The State of Madhya Pradesh appealed against a Madhya Pradesh High Court order that held video games in video parlours were not liable to entertainment tax under the MP Entertainments Duty and Advertisement Tax Act, 1936. The High Court had relied on the decision in Harrish Wilson v. State of MP, reasoning that the ent…

Birla Cement Works, a cement manufacturer, paid transport operators for carriage of its goods without deducting tax at source under Section 194C of the Income Tax Act, 1961. The Central Board of Direct Taxes (CBDT) issued a circular on 8 March 1994 extending the applicability of Section 194C to all contracts, including…

Gujarat State Fertilizers Co., a manufacturer of fertilizers, ammonia and chemicals, claimed a concessional excise duty rate on raw naptha used to produce ammonia and a total exemption on ammonia used to make molten urea, invoking Notification No. 75/1984 and Notification No. 40/1985. The Revenue argued that because th…

The petitioners, manufacturers including Eicher Motors Ltd., challenged Rule 57F(4A) of the Central Excise Rules, 1944 which mandated that MODVAT credit unutilised as on 16 March 1995 would lapse. They argued that the credit represented a vested right under the existing law and that Section 37 of the Central Excise Act…

The appellants entered into an agreement for sale of a flat under Section 4 of the Maharashtra Ownership Flats Act, paid the required registration fee and later had the agreement impounded with a demand for stamp duty under Section 32A of the Bombay Stamp Act. They contended that the document was merely an agreement fo…

J.K. Synthtics Ltd., a manufacturer of tyre‑cord fabric, claimed exemption from sales tax under a 1957 notification issued under Section 8(5) of the Central Sales Tax Act, 1956. The State of Rajasthan later issued notifications in 1980 and 1981, the latter stating that "all the notifications" issued under Section 8(5) …

The appellants, owners of a 99‑year lease of non‑agricultural land, sought eviction of the lessees under Section 21(1)(h) of the Karnataka Rent Control Act, claiming a bona‑fide requirement for their own business. The trial court allowed the petition, but the district court held the lease to be perpetual and dismissed …

Jawahar Mills Ltd. and other manufacturers claimed Modvat credit for duty paid on items such as power cables, capacitors, control panels, switches and air compressors, treating them as "capital goods" under Explanation to Rule 57Q of the Central Excise Rules, 1944. The Revenue disallowed the claim, but the Customs, Exc…

The respondent, a Hindu Undivided Family (HUF) that was a partner in a firm, effected a partial partition on 13‑April‑1979 and the Income Tax Officer (ITO) recognised it under Section 171(2) of the Income Tax Act, 1961. For AY 1980‑81 the HUF filed a return excluding income from the partitioned assets. The Finance Bill…

The State of Kerala challenged the exemption claimed by Pullangode Rubber & Produce Co. Ltd. under the Kerala Private Forests (Vesting and Assignment) Act, 1971. The company argued that land used for fire‑wood to its smoke‑houses and for workers, as well as wooded enclaves within its rubber plantation, fell outside the…

The respondent, Om Prakash, was a partner in two partnership firms in his capacity as Karta of a Hindu Undivided Family (HUF). The Income Tax Officer included the share of income earned by his minor children in his total income under Section 64(1)(i) and (ii) of the Income Tax Act, 1961. The assessee challenged this, a…

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 …

In the 2000 Haryana Assembly election, Kartar Singh Bhadana was declared elected, but the runner‑up, Hari Singh Nalwa, filed a petition alleging that Bhadana held five mining leases and was therefore disqualified under Section 9‑A of the Representation of People Act, 1951. The Punjab and Haryana High Court held that a …

Maruti Wire Industries Pvt Ltd supplied imported tallow to Tata Oil Mills but failed to file a return of turnover under the Kerala General Sales Tax Act, 1963. The Sales Tax Officer assessed the tax, which was paid, and later demanded penal interest under Section 23(3) for the period from the due date of the return to …

Vareliweaves Pvt. Ltd. imported partially oriented yarn (POY) and claimed exemption from countervailing duty (CVD) under a 1982 notification, arguing that the yarn fell in the 100‑750 denier category. The customs authorities, relying on a 1980 circular, treated the POY as belonging to the 75‑100 denier range and levied…

The respondents, employees of the Tamil Nadu government, were compulsorily retired after attaining the age of 50 years under Fundamental Rule 56(d). The State Government had issued G.O. No. 761 (1973) directing that cases be sent to a review committee six months before the retirement point. The Madras High Court held t…

M/s. Ponds India Ltd. challenged the collection of special excise duty on goods that were manufactured before 28 February 1988 but cleared after 1 March 1988. The Revenue argued that Rule 9A of the Central Excise Rules, 1944 made the goods liable to the duty levied under the Finance Act 1988. The Court held that specia…

M/s. Goodyear India Ltd. imported nylon woven dipped diffusion resistance fabric and paid the additional duty levied under the Customs Tariff Act, 1975. The importer claimed a refund, contending that the goods fell under the exemption Notification No. 55/78 as "textured yarn produced out of base yarn" and should attrac…

The deceased assessee, Sardar Arjun Singh Ahluwalia, entered into an agreement with Kalyanmal Mills Ltd. in 1946 for the sale of waste cotton. The Mills failed to pay amounts due for the periods corresponding to assessment years 1946-47 and 1947-48, leading to a suit and a final decree in December 1965. The amounts wer…

M/s Halari Store, a registered dealer under the Orissa Sales Tax Act, was assessed after its books were rejected by the Sales Tax Officer. The dealer appealed to the Assistant Commissioner, who partially upheld the appeal. The Additional Commissioner then, suo motu, issued notices under Section 23(4)(a) read with the a…

The case concerned the Pong Dam oustees displaced by the dam in Himachal Pradesh, who were to be resettled in Rajasthan under inter‑state agreements. Rajasthan amended its 1972 colonisation rules in 1992, extending the non‑transferability period from 20 to 25 years and introducing Rule 6‑A allowing re‑allocation of rev…

Veecumsees, a jeweller, also operated a cinema theatre (Safire Theatre) for which it obtained loans in 1961. The theatre was built in 1962 and ran until it was sold as a going concern on 31 July 1965. The Income Tax Officer disallowed interest on those loans as a deduction under Sec. 36(1)(iii) of the Income Tax Act fo…

In the 1991 Tamil Nadu Legislative Assembly election for the Chennaimahadevi constituency, the returned candidate (appellant) filed an election expense return showing Rs 36,350, admitting use of one vehicle (TN‑72‑1909) with Rs 15,875 expense but also acknowledging a second vehicle (TN‑555) whose expense was not disclo…

During President's Rule in Punjab, the President of India issued an order exempting raw cotton, narma and oilseeds from octroi and directing municipal committees to impose an Urban Development Cess on these items. The State of Punjab issued a memo to municipal bodies, the cess was levied and collected, and the affected…

The Minerals and Metals Trading Corporation of India Ltd., acting as a canalising agent, placed a purchase order with a foreign exporter for tin mill black plate coils on behalf of the Steel Authority of India Ltd. (SAIL). The coils were shipped on the high seas and the bill of lading was endorsed in favour of SAIL bef…

Ram Sahay filed a suit for declaration of ownership and possession of a shop. The defendant, Nawal Kishore, claimed an agreement to sell the shop existed, but the plaintiff objected to its exhibition on the grounds that it was unregistered and insufficiently stamped. The trial court upheld the objection, holding the do…

The Andhra Pradesh government issued circulars interpreting Entry 24‑B of the Andhra Pradesh General Sales Tax Act, 1957 to limit the concessional 2% tax rate on refined vegetable oils only to those obtained from non‑refined oils that had already been taxed under Entry 24‑A, imposing a 10% rate otherwise. The High Cour…

Everest Copiers, a photocopying business, was assessed sales tax for two assessment years on the ground that it sold xerox copies to customers. The issue before the Supreme Court was whether the making and delivery of photocopies constituted a sale of goods under Section 2(1) of the Tamil Nadu General Sales Tax Act, 19…

In Bharat Petroleum Corporation Ltd. v. Mumbai Shramik Sangha (2001), a civil appeal arose from a Bombay High Court order concerning the scope of Section 10 of the Contract Labour (Regulation and Abolition) Act, 1970. Two learned judges of the Supreme Court expressed doubt about the correctness of the Constitution Benc…

The Steel Authority of India entered into a works contract for an oxygen furnace plant, paying a contractor for design, engineering, supply and installation. Under the amended Section 13‑AA of the Orissa Sales Tax Act, the owner was required to deduct 4% sales tax on all payments, but it omitted deduction on amounts re…

The State of Uttar Pradesh constructed the Gai Ghat bridge in 1968‑69 and, by a 1976 notification, began levying tolls to recover the bridge's construction cost, interest on total expenditure, maintenance costs and other expenses, for up to 50 years or until full recovery. A truck owner, Devi Dayal Singh, challenged th…

The case concerned the interpretation of Explanation (2) to Section 40(b) of the Income Tax Act, 1961, which came into force on 1 April 1985. The issue was whether the explanation operated prospectively or was merely declaratory of the law already in force. The Supreme Court examined earlier decisions, particularly Bri…

Pieco Electronics manufactured plastic parts that fell under Entry 15A(2) of the Central Excise Tariff but were exempt from duty by Notification No. 68/71. The Finance Bill, 1982 proposed to amend Entry 15A(2) so that the parts would be classified under Entry 68 and become liable to excise duty, and the Bill contained …

The Supreme Court examined an election petition filed after the 1998 parliamentary election in Sambhal, where Mulayam Singh Yadav was declared elected and Dharampal Yadav challenged the result alleging large‑scale booth capturing, arson and violence. The petition relied on a video cassette, mentioned and verified in Sc…

The respondent filed a suit to recover loans granted to I.C.I.C.I. Ltd., impleading the company's guarantors. The company was subsequently declared a sick undertaking under the Sick Industrial Companies (Special Provisions) Act, 1985, and the High Court directed that the receiver not take possession of the company's as…

M/s IDL Chemicals Ltd. manufactures explosives using 80% ammonium nitrate melt purchased from SAIL. An exemption notification dated 11 June 1969 exempted such ammonium nitrate from excise duty under Tariff Item 14HH, provided the licence and bond were obtained. The Central Board later reclassified the nitrate under Tar…

The assessees operated large‑scale poultry hatcheries and claimed that they were industrial undertakings engaged in the manufacture or production of "articles or things" and therefore eligible for investment allowance under s.32A and deductions under ss.80HH, 80HHA, 80I and 80J of the Income Tax Act, 1961. The Revenue …

The landlord (respondent) filed an eviction suit (Title Suit No. 100 of 1980) against the tenant (appellant) alleging default in payment of rent. During the pendency of a second appeal in the High Court arising from an earlier eviction suit, the landlord obtained an order under Section 15 of the Bihar Buildings (Lease,…

The respondents imported Tape Deck Mechanisms (TDMs) from Yamato at a declared price of S$250 per set, whereas earlier orders with Mohan Impex were at S$343.45 per set. The Directorate of Revenue Intelligence seized the goods and the Collector of Customs found deliberate under‑invoicing, mis‑declaration of value and ev…

The Constitution Bench examined whether the Parliament’s Tobacco Board Act, 1975 (under Entry 52 of List I) validly covers the sale of raw tobacco and whether State Agricultural Produce Markets Acts (under Entry 28/66 of List II) can levy market fees on tobacco. The Court held that the word “industry” in Entry 52 must …

Oxford University Press, a branch of the UK university, claimed exemption from income tax for its 1976-77 earnings under Section 10(22) of the Income Tax Act, 1961, arguing that the income belonged to a university existing solely for educational purposes. The Income Tax Officer rejected the claim; the Commissioner (App…

The Supreme Court reviewed orders of the Patna High Court that were monitoring the Central Bureau of Investigation's (CBI) probe into the Bihar scam. The Court clarified that the High Court's role is limited to ensuring that the CBI performs its statutory duty and must not pass on the merits of the accusations. It reaf…

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…

M/s Speed Ways Picture Pvt. Ltd. and another appealed to the Supreme Court after the Bombay High Court dismissed their writ petition on 28 June 1995 through a "minutes of order" signed by counsel. The appellants filed a review petition, which the High Court rejected on the ground that the order was a consent order reco…

The assessee, COTSPUN Ltd., manufactured NES yarn and had its classification list approved under Rule 173B of the Central Excise Rules, 1944. The Excise authorities later issued show‑cause notices to reopen the assessment for certain periods and re‑classified the yarn, demanding differential duty. The Assistant Collect…

Hindustan Petroleum Corporation (successor to ESSO) stored petroleum products in Okha Gram Panchayat and paid octroi on the portion consumed locally. The Panchayat claimed octroi on all goods imported, added excise duty to the valuation, and denied refund for goods exported after two months, arguing that Rule 32 create…

Kesoram Rayon imported 832 bales of rayon grade wood pulp and warehoused them in its private bonded warehouse on 16 June 1984 for a permitted period of three months under s.61(1)(b) of the Customs Act. The permitted period expired on 15 September 1984, but the goods remained in the warehouse without an extension. A dem…

The Supreme Court considered two appeals – one by Universal Plast Ltd. (UPL) and another by Guntur Merchants Cotton Press Co. – challenging High Court rulings that licence fees and rent received from leasing out a factory, godowns and machinery were not business income under the Income Tax Act, 1961. Both appellants ha…

Premier Cable Co. Ltd installed machinery in the previous year relevant to assessment year (AY) 1967‑68 and, under sections 33 and 80J of the Income‑Tax Act, was entitled to carry forward unabsorbed development rebate for eight assessment years and unabsorbed deduction for four assessment years. The company altered its…

The respondents, shareholders of Ambassador Steamship Ltd., received 14 shares of Collis Line Ltd. for each share they held in the amalgamating company under a scheme of arrangement. They later sold 45,318 of these new shares at a profit, and the Income Tax Officer levied capital gains tax, treating the transaction as …

The petitioners challenged the constitutional validity of Section SA (also referred to as Section 8A) of the Salaries, Allowances and Pension of Members of Parliament Act, 1954, which provides a pension to former Members of Parliament. They argued that Article 106 of the Constitution only authorises salaries and allowa…

The respondents challenged the Tamil Nadu Court Fees and Suits Valuation Act, 1955, which levied court fees at a flat ad‑valorem rate of 7.5% without any upper limit, arguing that the levy was arbitrary, excessive and in reality a tax, violating Entry 3 of List II of the Constitution. The Madras High Court struck down …

Sun Oil Company Ltd., a registered dealer and small‑scale industry, obtained a certificate under Section 4‑AA of the West Bengal Sales Tax Act, 1954 exempting it from "tax" for the period 14‑Jan‑1980 to 14‑Jan‑1985. Despite this, the company was assessed a turnover tax under Section 4‑AAA for part of the assessment yea…

The Karnataka State Cooperative Apex Bank was statutorily required to place a portion of its reserve funds with the State Bank of India or the Reserve Bank of India. The interest earned on these mandatory investments was challenged by the Revenue, which argued that the income was taxable. The Tribunal held the interest…

Ghasi Ram and others filed a suit under Order 21 Rule 103 CPC to claim possession of land after their objection to an execution order was rejected. Instead of filing the suit, they pursued a civil revision before the High Court, which was entertained and later dismissed. The subsequent suit was barred by limitation, bu…

GTC Industries Ltd., a cigarette manufacturer, was served with three show cause notices demanding excise duty for different periods and factories. The High Court allowed the revenue to adjudicate the first notice but ordered that the adjudication order not be communicated to the assessee, later directing that the seale…

The Supreme Court examined whether the sale of electricity by National Thermal Power Corporation Ltd. (NTPCL) to electricity boards in other states constituted an inter‑State sale and could be taxed by the states under their Electricity Duty Acts. It held that electricity is a "good" and that its generation, transmissi…

A Hindu male governed by the Dayabhaga school died intestate, leaving his widow and two daughters. The widow and daughters entered into an agreement to form a Hindu Undivided Family (HUF) and the widow contributed her share of the inherited property to the HUF, omitting the income from her tax returns for AY 1974-75 an…

The Supreme Court examined whether J. Jayalalithaa, convicted under the Prevention of Corruption Act and sentenced to three years' rigorous imprisonment, could be appointed Chief Minister of Tamil Nadu after her party won a majority. The Court held that a person convicted and sentenced to imprisonment of two years or m…

Nandanam Construction Co., a builder of flats and houses, purchased raw materials such as sand, bricks and granite from unregistered dealers. The Assistant Commissioner of Commercial Taxes issued notices requiring the company to disclose details of these purchases under the Andhra Pradesh General Sales Tax Act, 1957. T…

The assessee filed loss returns for assessment years 1950-51 to 1955-56 after the statutory period, and the Income‑Tax Officer (ITO) communicated that no cognizance could be taken. Later, the assessee claimed set‑off of those losses against income of 1960-61 and 1961-62, and the Income Tax Appellate Tribunal directed t…

The appellant, a partnership firm, filed its 1986-87 return showing a total income of Rs.6,76,890, but the Assessing Officer added Rs.93,000 as unexplained investment after noting that certain rice purchase transactions were not entered in the books on the correct dates. The assessee explained that cash shortages force…

M/s Embee Corporation entered into a contract with the Directorate General of Supplies & Disposal (DGS&D) to import carbamite from West Germany for use in a government explosives factory. The importer claimed exemption from Central Sales Tax, arguing that the sale was in the course of import under Section 5(2) of the C…

Cambridge School, an unaided recognised school, issued circulars requiring a 50% cut‑off in class X marks for admission to class XI, treating the move to class XI as a fresh admission. Several students, including Ms. Payal Gupta who scored 44.6%, challenged the circulars, and the Deputy Education Officer directed that …

Assam Company Ltd. and another were engaged in cultivation, manufacture and sale of tea, a composite income taxable under both the Central Income Tax Act, 1961 and the Assam Agricultural Income Tax Act, 1939. The State Agricultural Income Tax Officer refused to accept the agricultural income computation made by the Cen…

The plaintiff entered into an agreement with the original defendant to develop dwelling units for weaker sections under Section 21 of the Urban Land (Ceiling and Regulation) Act, 1976, but possession of the land was never transferred and the agreement contained a clause allowing unilateral termination before possession…

The appellants, rice millers, supplied rice to the Food Corporation of India under the Andhra Pradesh Rice (Procurement Ex‑Mill Prices) Order, 1975 and were paid the notified procurement price. The State later issued a memorandum (Nov 2 1976) extending that price to the 1976‑77 crop and, by a Gazette notification dated…

The Society of St. Joseph's College, a religious minority educational institution, owned a building that the State sought to acquire under the Land Acquisition Act, 1894. The college filed a writ petition under Article 32 seeking a declaration that Article 30(1A) of the Constitution bars the application of the general …

The appellants, twenty daily‑wage employees appointed in 1980 to Class III and IV posts in the Bihar Health Department, were regularised in 1989 but later faced termination in 1993 after a show‑cause notice. The High Court dismissed their writ petition for regularisation, prompting this appeal. The Supreme Court observ…

Metagraphs Pvt Ltd manufactured printed aluminium labels to be affixed to appliances and claimed exemption from excise duty under Notification No. 55175‑CE, which exempts ‘all products of the printing industry’. The Assistant Collector granted the exemption, but the Collector later revoked it and directed assessment un…

The Municipal Corporation of Delhi (appellant) challenged awards granted by the Labour Court to daily‑rated/casual workers (respondents) who claimed equal pay with regular employees under the principle of equal pay for equal work. The workers sought computation of arrears of wages at the regular workers' rate, invoking…

Ramti Devi filed a suit on 30 July 1966 seeking a declaration that she was the absolute owner of a house and that the sale deed dated 29 January 1947, by which the defendant had allegedly alienated the property, should be avoided or cancelled. The trial court dismissed the suit and the Delhi High Court affirmed the dis…

The case concerned a land acquisition where the Collector’s award was made on 30 December 1980 and possession taken in early 1981. The civil court, on reference, enhanced the compensation on 28 February 1985 and the enhanced amount was deposited in 1986. The High Court confirmed the enhanced compensation but denied int…

The respondent, a retiring partner of two firms, surrendered his partnership rights and received the value of his share in the firms' assets. The Gift Tax Officer treated this relinquishment as a transfer of property and levied gift tax. The assessee appealed, and the Appellate Assistant Commissioner, the Tribunal, and…

The State of Madhya Pradesh, under Section 432(1) of the Criminal Procedure Code, granted a special remission on Republic Day 1978 to female prisoners and those belonging to Scheduled Castes and Scheduled Tribes (SC/ST). Writ petitioners, including Mohan Singh, challenged the scheme, alleging violation of the right to …

The Commercial Tax Officer sought to reopen sales‑tax assessments of Biswanath Jhunjhunwala for the assessment years Chaitra Sudi 2023‑24, which had been finalized in early 1969. Under the original Rule 80(5)(ii) of the Bengal Sales Tax Rules, such assessments could be reopened only within four years. A 1974 amendment,…

The appellant, a pharmaceutical company, claimed deduction for the liability to pay surtax and for expenditure incurred on distributing free samples of prescription drugs to doctors. The Revenue argued that surtax liability is not deductible under section 37 and that the sample distribution is a form of advertisement, …

Allahabad Bank and other banks appealed against the Calcutta High Court's confirmation of a sale of Bengal Paper Mills' assets by the Official Liquidator. The sale, valued at Rs. 1.5 crore and later raised to Rs. 2 crore, was conducted with limited newspaper advertisements, without disclosing the valuation report, and …

The dispute arose from the Gram Panchayat elections in Nalgonda district, Andhra Pradesh, where the names of about 94 persons were deleted from the draft electoral roll. The affected persons filed a writ petition seeking to be allowed to vote. The High Court initially ordered that they could participate, but the electi…

The Welfare Association filed a civil suit seeking a perpetual injunction to prevent the conversion of a designated green belt in Sector 7, Faridabad, into a petrol pump operated by Rajiv Kapoor and others. The trial court initially granted an ad‑interim injunction, later vacated it, but on revision the District Judge …

Northern Plastics Ltd. imported X‑ray and graphic art films and claimed a concessional customs duty under a government notification, which was denied by the Assistant Collector of Customs. The Additional Collector later allowed clearance on full duty, prompting Hindustan Photo Films Ltd. (HPF), a business rival, and th…

Steel Authority of India Ltd (SAIL) manufactured steel ingots using pig iron as a captive input and followed the "later the better" principle, paying excise duty only on the final steel ingots while steel‑melting scrap, a by‑product, was exempt under Notification No.150/77. The Central Excise Department issued show‑cau…

The wife of the appellant was admitted to a government civil hospital for delivery and a sterilisation operation. During the sterilisation a mop was left inside her peritoneal cavity, leading to peritonitis and her death. The appellants sued the State of Maharashtra and the doctors for damages. The trial court awarded …

Mittal Engineering Works (P) Ltd. manufactured mono vertical crystallisers used in sugar factories, which were shipped in knocked‑down condition and assembled on site. The Central Excise Collector held that the crystallisers were "goods" and liable to excise duty, a view affirmed by the Customs, Excise and Gold (Contro…

Sheshank Sea Foods Pvt. Ltd. imported raw materials under an advance licence that incorporated Exemption Notification No. 116 (30‑April‑1988) issued under Section 25(1) of the Customs Act, 1962, with a condition that the materials not be sold, loaned, transferred or otherwise disposed. The Customs authorities alleged t…

Delhi Cloth and General Mills Co. Ltd. imported tyre‑cord grade wood pulp from the United States and were required to pay additional duty under Section 3 of the Customs Tariff Act. The company contended that because wood pulp is not produced in India, the additional duty should be calculated on the excise duty applicab…

A massive fraud involving approximately Rs. 500 crore was uncovered in Bihar's Animal Husbandry, Education, Cooperation and Fisheries Departments, prompting the Patna High Court to order a Central Bureau of Investigation (CBI) probe under Article 226 of the Constitution, without the State government's consent. The Stat…

The Ludhiana Improvement Trust appealed against a High Court order that awarded a uniform compensation of Rs. 107 per square yard for 13 acres of land acquired for commercial‑residential purposes, rejecting the belting system used by the Land Acquisition Officer who had classified portions of the land as levelled‑up an…

The State of Tamil Nadu appealed against a Madras High Court order that struck down Rules 8D, 19B and part of Rule 19A of the Tamil Nadu Minor Mineral Concession Rules, 1959. The State argued that giving preference to State Government companies or corporations in granting quarrying leases for certain granites was a val…

The appellant had deposited Rs.1,57,250 under the Annuity Deposit Scheme of the Income Tax Act, 1961, which was to be repaid in ten equal instalments of principal and interest under Section 280-D. After the depositor's death, the balance instalment of Rs.12,013 was paid to his son/executor, the legal representative. Th…

The respondent, a teacher, forged the signatures of the District Education Officer and Auditor in his service book to obtain salary fixation after his previous school closed. The school management dismissed him after an inquiry proved the forgery. The Gujarat Secondary Educational Tribunal set aside the dismissal, subs…

Steel City Beverages Ltd., a soft‑drink manufacturer, claimed deferment of sales‑tax on its investment in bottles and crates under the Bihar Sales Tax Supplementary (Deferment of Tax) Rules, 1990. The District Level Committee granted deferment on 90% of its fixed capital investment but excluded bottles and crates, a de…

The respondent, Vijay Laxmi Oil Industries, invested in fixed capital on 17 July 1989 under the 1986 Industrial Policy Resolution (IPR) and began commercial production on 9 June 1990 when the 1989 IPR was in force. It applied for sales‑tax exemption under the 1989 IPR, but the application was rejected on the ground tha…

The Supreme Court examined whether the Andhra Pradesh (Scheduled Areas) Land Transfer Regulation, 1959 and its amendments of 1963 and 1970 operate retrospectively to invalidate land transfers made before their commencement. The Court held that the Regulation, particularly Section 3(1)(a), is expressly prospective and d…

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…

The Assistant Commissioner of Income Tax sought the release of tax liabilities amounting to Rs. 80,80,198.34 of several notified persons from funds held by a Custodian under the Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992. The Special Court ordered that the notified persons could …

The Commissioner of Central Excise appealed against the order of the Customs, Excise and Gold (Control) Appellate Tribunal which held that the making of trusses, columns and purlines by the assessee constituted manufacture. The Tribunal relied on the decision in Aruna Industries v. CCE Guntur, applying it to the facts …

Sirpur Paper Mills made contributions to an approved superannuation fund amounting to Rs 2,70,911 for the current year and Rs 2,14,785 for the preceding five years. The assessing officer allowed a deduction of only 80% of the contributions and spread it over five years, relying on a Central Board of Direct Taxes notifi…

Stonecraft Enterprises, an exporter of granite, claimed a deduction under Section 80HHC of the Income Tax Act, 1961, which allows a deduction of up to 50% of profits from export of goods, but excludes "mineral oil, minerals and ores". The Tribunal held that granite is a mineral and therefore excluded, rejecting the ded…

Bombay Dyeing & Manufacturing Co. Ltd entered into a contract with a U.S. firm to import a plant for manufacturing dimethyl terephthalate and applied for registration under the Project Import (Registration of Contract) Regulations, 1965. The contract was approved for a CIF value of US$17 million plus dismantling and te…

Madhya Bharat Papers Ltd., a new paper manufacturing unit in Madhya Pradesh, claimed exemption from sales tax on inter‑state sales under a State Government notification issued under Section 8(5) of the Central Sales Tax Act, 1956. The notification required that a dealer be "registered under the Central Sales Tax Act". …

The petitioners, cement manufacturers in Gujarat, challenged a Rajasthan notification under Section 8(5) of the Central Sales Tax Act that reduced the inter‑state sales tax on cement to 4% and dispensed with the Form‑C/Form‑D requirement. They argued that the reduction created a local preference, hindered free trade un…

The Uttar Pradesh Entertainment and Betting Tax Act, 1979 was amended in 1992 to permit cinema owners to levy an extra maintenance charge under Section 3A, but a proviso barred those receiving a government grant‑in‑aid from imposing this charge. Several cinema owners challenged the proviso as violative of Article 14 of…

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…

The State of Bihar introduced an Industrial Policy in 1993 that, under clause 10.4(i)(b), granted a seven‑year sales‑tax exemption on raw‑material purchases to old industrial units whose plant‑and‑machinery investment did not exceed Rs 15 crore as of 1‑April‑1993. A notification issued on 4 April 1994 under Section 7 o…

The Supreme Court examined two conflicting Madras High Court decisions on the constitutionality of Section 34(1)(c) of the Estate Duty Act, 1953, which mandates aggregation of coparcenary interests of Mitakshara joint Hindu families for estate duty purposes. The issue was whether this provision discriminated against me…

Sri Jagatram Ahuja, a retiring partner of a firm, executed a release deed whereby he transferred his rights in the firm's assets to his brother for Rs. 3,00,000, although the market value of his share was higher. The Gift Tax Officer treated the excess as a gift and levied tax, a decision upheld by the Commissioner (Ap…

The Punjab government auctioned liquor vends in March 1996. M/s Yoginder Sharma Onkar Rai & Co. claimed it had made higher bids than the successful bidders and challenged the auction in a writ petition. The High Court Division Bench quashed the auction and ordered a re‑auction, criticizing the Financial Commissioner’s …

The Supreme Court examined the dismissal of Ram Gopal Sharma by Jaipur Zila Sahakari Bhoomi Vikas Bank Ltd while an industrial dispute was pending. The employer had filed an application for approval of the dismissal under the proviso to Section 33(2)(b) of the Industrial Disputes Act, 1947, but the application was reje…

The Supreme Court considered appeals by New India Assurance Co. Ltd. against a Delhi High Court order that held the insurer liable for the full compensation awarded to third‑party claimants in a motor accident. The issue was whether an insurer that has not taken on higher liability by receiving a higher premium is boun…

The Supreme Court examined the constitutional validity of the amended Section 25‑0 of the Industrial Disputes Act, 1947 (and the identical Section 6‑W of the U.P. Industrial Disputes Act) which governs the closure of large industrial undertakings. The Court considered whether the procedural and substantive defects iden…

The Supreme Court considered writ petitions filed under Article 32 challenging a press note issued by the Election Commission that elections in Bihar and Orissa would not be held unless photo identity cards were supplied to all eligible voters. The Commission had earlier directed states, under Rule 28 of the Registrati…

The Cochin Devaswom Board sued tenants (including Captain E.M. George) claiming exclusive fishing and prawn‑fishing rights over lands granted under various demises, asserting a right of easement. The High Court had held that the Board’s rights were divested by the Kanam Tenancy Act and the Kerala Land Reforms Act, vest…

The appellant, a partnership firm, granted a five‑year licence to a private limited company, with either party able to terminate the licence by giving six months' written notice. The Gift Tax Officer treated the transfer of the business as a gift made for inadequate consideration and levied gift tax for AY 1970‑71. The…

The appellants' land was taken into possession on 1 June 1977 for an irrigation project, but the required Section 4 notification under the Land Acquisition Act, 1894 was issued only on 8 March 1991. The dispute concerned the period for which additional compensation under Section 23(1A) should be calculated. The executi…

The appellants, qualified librarians of Delhi University, claimed that a parity in pay scales with teaching staff, granted from 1961 to 1973, should be restored retrospectively after the government discontinued it in 1973 and only reinstated it prospectively in 1980. They argued that the two categories of employees hav…

The appellants, Mis Black Diamond Beverages and others, challenged the inclusion of freight or delivery charges in the definition of "sale price" under Section 2(d) of the West Bengal Sales Tax Act, 1954. They argued that the statute only included packaging charges and that, because Section 2(h) of the Bengal Finance (…

India Carbon Ltd. and other appellants, manufacturers of petroleum coke, were liable to pay Central Sales Tax under the Central Sales Tax Act, 1957 on inter‑state sales. They delayed payment and the Assam Sales Tax authorities demanded interest under Section 35A of the Assam Sales Tax Act, 1947. The appellants challeng…

The appellants, former employees of the Council of Scientific and Industrial Research (CSIR), challenged their termination, arguing that CSIR is a "State" within Article 12 of the Constitution and therefore subject to fundamental rights protections. The High Court dismissed the writ petition relying on Sabhajit Tewary,…

The petitioners, accused of corruption under the Prevention of Corruption Act, were acquitted by special courts after two years of delay, relying on time‑limit directions from the Common Cause and Raj Deo Sharma cases. The Karnataka High Court set aside the acquittals and entertained appeals without giving notice to th…

Shivaji University refused permission to Bharti Vidyapeeth to start a new morning law college in Sangli, citing that an existing law college already served the town and that the proposed location lay outside the draft Perspective Plan under s.82 of the Maharashtra Universities Act, 1994. The State of Maharashtra had ea…

Tata Iron and Steel Co. imported equipment and associated engineering documents under three contracts (MD 301 for documents, MD 302 for equipment, and an umbrella contract). The customs authority issued show‑cause notices alleging that the value of the engineering documents should be included in the customs value of th…

Vikram Detergent Ltd and Vikram India Ltd, engaged in packing detergent powder received from manufacturers, claimed deductions for damage discounts and bank charges while computing the assessable value of the goods under Section 4 of the Central Excise and Salt Act, 1944. The Customs, Excise and Gold (Control) Appellat…

The Supreme Court examined whether commissions payable to managing directors of Sarangpur Mills, which were used to purchase deferred annuity policies, should be treated as taxable salary under Section 17 of the Income Tax Act, 1961. The Board of Directors had passed resolutions directing that the commissions be expend…

The respondent, a Junior Commissioned Officer in the Indian Army, was court‑martialled under Sections 40(a) and 48 of the Army Act, 1950, found guilty and dismissed from service. He filed a writ petition seeking pensionary benefits, and the Delhi High Court, relying on Major G.S. Sodhi’s case, held that he was entitled…

The appellant, Kalyani Breweries Ltd., collected deposits on beer bottles, refunded deposits on return, and transferred unrefunded amounts to a "Bottle Deposit Forfeited" account. The Commercial Tax Officer treated the forfeited amount as sales revenue and levied sales tax, which was upheld by the Assistant Commissione…

The petitioner, Inder Singh, filed a habeas corpus petition under Article 32 of the Constitution seeking the release of seven of his relatives who were allegedly abducted by a senior police officer, Baldev Singh, D.S.P., and six other policemen in October 1991. The victims remain untraced; a FIR was lodged only in Marc…

The appellant, Sterling Foods, a firm engaged in processing and exporting seafood, earned import entitlements under a government export promotion scheme and sold them, including the sale proceeds in its total income. It claimed a deduction under Section 80HH of the Income Tax Act, 1961, arguing that the proceeds were p…

A bus operated by the Karnataka State Road Transport Corporation collided at night with a truck trailer carrying a heavy rear dumper that protruded one and a half feet beyond the trailer's sides. The bus driver was speeding, while the truck driver was moving slowly, but the dumper was not marked with red lights or refl…

In the election for President of a Zila Parishad, three candidates received 14, 10 and 7 first‑preference votes respectively, with a quota of 16 votes required for election. After eliminating the lowest‑scoring candidate and adding second‑preference votes, the two remaining candidates each had 15 votes, still short of …

The Food Corporation of India (FCI) entered into fidelity insurance guarantees with several insurance companies to cover losses caused by rice millers' breach of contract. The guarantees stipulated that FCI would have no rights under the bond after six months from the termination of the millers' contracts. After the mi…

The State of Kerala challenged the classification of a document executed by McDowell & Co. under Form VI of the Distillery and Warehouse Rules, required by Section 7 of the Kerala Abkari Act for deferred export duty, as an agreement rather than a bond for stamp duty purposes. The High Court held the instrument to be an…

Synco Industries filed a complaint before the National Consumer Disputes Redressal Commission (NCDRC) alleging that State Bank of Bikaner and Jaipur had frozen its sanctioned working facilities without prior notice, seeking damages of Rs. 15 crore and additional expenses of Rs. 60 lakh. The NCDRC dismissed the petition…

The Delhi Golf Club Ltd., a limited company, held a 20‑year temporary lease of government land for operating a golf club, with the lease expressly stating that any continuance beyond the term would also be temporary and that construction required government permission. The New Delhi Municipal Committee (NDMC) demanded …

The appellants, originally Sub‑Inspectors in the Border Security Force (BSF), were deputed to the Delhi Police and later permanently absorbed as Sub‑Inspectors (Executive). They sought to have their continuous substantive service in the BSF counted for seniority in the Delhi Police cadre, a right previously granted by …

Mis Coromandal Fertilisers Ltd imported rock phosphate and sulphur and was responsible for unloading the cargo at its own wharf in Visakhapatnam. Customs assessed landing charges at 1.4% of the CIF value of the goods and the Assistant Collector additionally levied stevedoring charges, arguing they were not covered by t…

Ferro Alloys Corporation Ltd, a 100% export‑oriented unit manufacturing charge chrome, entered an off‑take agreement with Richco (Switzerland) and subsequently executed specific Charge Chrome Agreements for each shipment. The State of Orissa treated the sales for assessment years 1990‑91 and 1991‑92 as intra‑state sale…

An accident involving two scooters occurred on 4 July 1979. The driver of the second scooter, respondent No.3, held a learner's licence that had expired in November 1977 and possessed no valid driving licence at the time of the accident. The claimant, respondent No.1, obtained a compensation award from the Motor Accide…

The landlord, Smt. Kamla Devi, owned a shop let to Sh. Vasdev who fell behind on rent. After a demand notice, the landlord filed an eviction petition under Section 14(1)(a) of the Delhi Rent Control Act, 1958. The Rent Controller ordered the tenant to pay the arrears within one month under Section 15(1). The tenant fai…

Consolidated Coffee Ltd. appealed against a penalty notice issued under Section 42 of the Karnataka Agricultural Income Tax Act, 1957, for the period during which a stay of tax recovery was in operation. The assessee had filed appeals against assessments for the years 1981-82 to 1985-86 and obtained a stay order, subje…

The respondents, sellers of Caristrap Rayon Cord Strapping, claimed exemption from sales tax under Entry 7 of Schedule III of the Kerala General Sales Tax Act, 1963, contending that the strapping was a rayon fabric. The Assessing Authority rejected the claim and the respondents filed writ petitions in the High Court. T…

Coastal Chemicals Ltd purchased natural gas from ONGC and used it as fuel in the manufacture of paper. The company claimed a concessional tax rate under Section 5‑B(1) of the Andhra Pradesh General Sales Tax Act, 1957, arguing that the gas was a "consumable". The High Court dismissed the writ petition, holding that nat…

The petitioners challenged the insertion of the Gudalur Janmam Estates (Abolition and Conversion into Ryotwari) Act, 1969 and the West Bengal Land Holding Revenue Act, 1979 into the Ninth Schedule of the Constitution after they had been struck down as unconstitutional. The issue was whether such post‑1973 insertions, p…

Jain Exports Pvt. Ltd. and others imported liquid caustic soda and were required to pay customs, auxiliary and countervailing duty at 92.5% while State Chemicals and Pharmaceuticals Corporation of India Ltd. paid only 10% under an exemption granted under Section 25(2) of the Customs Act. The appellants filed a writ pet…

The appellants, Shree Krishna Gyanoday Sugar Ltd., operated several distilleries licensed to manufacture denatured spirit, other industrial spirits and potable liquor. The State of Bihar, via the Superintendent of Excise, demanded that the appellants bear the establishment costs of excise staff posted at the distilleri…

Ten acres of land belonging to the appellant were acquired under the Land Acquisition Act, 1894. The Land Acquisition Officer initially awarded compensation at Rs.1.01 per square foot, which was enhanced to Rs.2.25 per square foot by a reference court under Section 18 of the Act. The State appealed, and the Madras High…

The Election Commission issued a notification for a bye‑election to the Udhampur Parliamentary Constituency and, after a reference by the Returning Officer, directed a repoll at certain polling stations, which was carried out. The election result was challenged before an election petition, and the High Court set aside …

The case concerned acquisition of 171.46 acres of agricultural land in Moradabad for UPSIDC. The Land Acquisition Officer initially fixed compensation at Rs 15,500 per acre, which was later increased by the District Court to Rs 40,000 and by the High Court to Rs 50,000 per acre based on sale deeds and oral evidence. Bo…

Sh. A. Chinnappa contested the Bethamangala Assembly seat in Karnataka, which was reserved for Scheduled Castes, claiming he belonged to the Mundala caste listed in the Presidential notification under Article 341. The Karnataka High Court held that he actually belonged to the Mondy/Mondigaru caste, which is not include…

Y.H. Pawar was appointed as a Class III employee on an ad‑hoc basis on 22 March 1960 after being called from the Employment Exchange. When the Ministerial Recruitment Rules were later framed, he was regularised on 6 May 1968 with seniority from the date of selection under the new rules. Pawar contended that his seniori…

K. Nandakumar was injured in a collision between his motorcycle and a bus owned by Thanthai Periyar Transport Corporation on 15 January 1987, resulting in permanent disability. He filed a claim under Section 92-A of the Motor Vehicles Act, 1939 for no‑fault compensation, but the Motor Accidents Claims Tribunal and the …

Harichand was convicted under Section 408 of the Indian Penal Code and sentenced to two years' rigorous imprisonment and a fine. The Sessions Court upheld the conviction but set aside the sentence, releasing him on probation under Section 4(1) of the Probation of Offenders Act, 1958. Because of the conviction, the Dire…

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…

Nirlon Synthetic Fibres & Chemicals Ltd. manufactures nylon yarn from caprolactam and recycles waste poly‑caprolactam to recover caprolactam in molten form. The Excise authorities treated this recycling as a separate manufacturing process and levied excise duty on the recovered caprolactam. The appellant sought a refun…

The State of Tamil Nadu challenged orders of the Appellate Assistant Commissioner that were partly against the Revenue and partly in favour of the assessee, Tyl. Jeevanlal Ltd. The issue was whether the Board of Revenue could, suo motu, revise the portion of the order adverse to the Revenue after the assessee had appea…

The appellant, a civil servant, challenged a compulsory retirement notice dated 23 January 1989 issued under Rule 10(4)(a)(i) of the Maharashtra Civil Services (Pension) Rules, 1982, arguing that the review procedure prescribed in the Government circular of 1 September 1983 was not completed before he turned fifty, and…

The Supreme Court considered whether the term "loss" in clause (b) of the proviso to Section 205(1) of the Companies Act, 1956, as incorporated into Section 115‑J of the Income‑Tax Act, 1961, includes depreciation. The assessees, including Mis. Surana Steels Pvt. Ltd. and V.V. Trans‑Investments (P) Ltd., argued that lo…

The Commissioner of Income Tax appealed against a judgment allowing Mis Cynamid India Ltd. to claim deductions under Sections 35B and 35C of the Income‑Tax Act for expenses incurred in distributing agricultural literature and for export promotion. The assessee uses rice husk, obtained by de‑husking paddy, as the princi…

The petitioners, members of the West Bengal Higher Judicial Service, were compulsorily retired at age 58 by orders of the Governor, allegedly on the basis of a High Court pre‑retirement assessment and the State's power under Rule 75(aa). They contended that the retirement age had been raised to 60 years by the Supreme …

The case concerned a notification under Section 4(1) of the Land Acquisition Act, 1894 issued before the 1984 amendment, under which a declaration under Section 6(1) was made within the three‑year period but later quashed by the High Court. The State then issued a fresh declaration and the appellants challenged its val…

The Revenue appealed a Gujarat High Court order that quashed a pre‑emptive purchase notice issued under Chapter XX‑C of the Income‑Tax Act. The respondents, co‑owners of an immovable property in Ahmedabad, had agreed to sell the whole property for Rs 47 lakhs, which exceeded the Rule 48‑K limit of Rs 25 lakhs for the a…

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 …

The Supreme Court examined the phrase "on which the appropriate amount of duty of excise has already been paid" in an exemption notification that relieves goods made from duty‑paid material from further excise duty. The Court held that for the exemption to apply, the raw material must have actually had excise duty paid…

Prince Muffakham Jah, a beneficiary of a trust created by the late Nizam, was entitled to reside rent‑free for life in a house built by the trustees. He omitted the value of this life interest from his wealth‑tax returns for assessment years 1969‑70 to 1977‑78. The Wealth‑Tax Officer added the value using Rule 1B of th…

Moulin Rouge Pvt Ltd, a restaurant that provides food, drinks and various services without separately charging for the food, was assessed sales tax and penalty for the years 1974-77 by the Commercial Tax Officer. The company relied on two Supreme Court judgments—Associated Hotels (1972) and Northern India Caterers (197…

Bank of India sued Vijay Transport for recovery of a sum, while the respondents filed a larger counter‑claim. The High Court stayed the counter‑claim on the condition that the bank deposit Rs 16 lakhs, allowing the respondents to withdraw it only upon furnishing a bank guarantee. After the High Court later decreed in f…

The Supreme Court examined whether State governments could levy sales tax on the supply of food and drinks after the Constitution (Forty‑sixth Amendment) Act, 1982 inserted clause 29A in Article 366. The petitioners – restaurant owners in Tamil Nadu, residential‑hotel owners in Maharashtra and a halwai in Uttar Pradesh…

The appellants, owners of agricultural land and houses in Panipat, filed a writ petition alleging that effluent discharge from National Fertilizer Ltd's plant damaged their crops, mango orchards, residential buildings and rendered the land unfit for cultivation. The High Court dismissed the petition and the appellants …

The petitioners, senior civil servants allotted to the State of Mysore, obtained deemed promotion dates and related financial benefits from a final High Court mandamus. The State subsequently enacted the Karnataka State Civil Services (Regulation of Promotion, Pay and Pension) Act, 1973, whose Section 11(2) and certain…

The State of Madhya Pradesh issued a 1978 notification exempting purchase tax on iron and steel provided the goods had "suffered" entry tax under the State Entry Tax Act before purchase. A 1977 notification later exempted new industries, like Indore Iron and Steel Mills, from paying entry tax. The respondent claimed it…

The respondents, manufacturers of incense sticks, challenged a 1979 notification by the State of Maharashtra that sanctioned higher octroi rates proposed by the City of Nagpur Corporation under the 1948 Act. The High Court held the rates ultra vires because they exceeded the maximum octroi rates fixed under Section 66(…