SABYASACHI MUKHERJI

The respondent, Ambalal Sarabhai Enterprises, manufactured sorbitol and also produced starch hydrolysate, which it used internally. The Collector of Central Excise claimed that the hydrolysate was glucose, fell under Item 1‑E of the Central Excise Tariff and was liable to excise duty. The respondent argued that the hyd…

The Ossein and Gelatine Manufacturers' Association appealed to the Supreme Court against the Central Government’s order granting Modi Alkalies and Chemicals Ltd permission to set up an ossein and gelatine plant in Rajasthan under Section 22 of the Monopolies and Restrictive Trade Practices Act, 1969. The Association cl…

The importer claimed that wool material it brought in was "wool waste" and therefore exempt from customs duty under Notification 240/76‑cus. An expert committee held the goods were not wool waste, leading the Additional Collector of Customs to levy duty and confiscate the consignment. The importer appealed to the Custo…

K.R. Sadayappan, a film distributor, purchased a plot of land in his son's name for a total consideration of Rs.1,40,000, but his wealth statement omitted this investment and his return showed only Rs.80,000. The Income Tax Officer treated the unaccounted Rs.18,750 as undisclosed income and imposed a penalty under sect…

The respondent's truck was seized by police on 10 December 1974 for an alleged violation of the Essential Commodities Act, 1955 that purportedly occurred on 15 March 1972. The respondent sought the vehicle's return through petitions before the Madhya Pradesh High Court, which held that Section 6A of the Act, as amended…

The assessee paid Uttar Pradesh sales tax on forward contracts that were later held ultra vires by the Supreme Court in Sales Tax Officer, Pilibhit v. Budh Prakash Jai Prakash. After the decision, the assessee sought refund of the tax, but the Sales Tax Officer rejected the claim on the ground of limitation under Artic…

Pal Singh occupied three rooms and a courtyard in an evacuee property that was later jointly purchased by Sunder Singh and the late Smt. Sham Kaur. In 1975 Sunder Singh filed an eviction suit under section 14(1)(e) of the Delhi Rent Control Act, 1958, claiming a bona‑fide requirement, but the other co‑owner (the heirs …

The appellants, landlords residing in Meghalaya, filed a suit to evict the respondent tenant from a shop in Arrah, Bihar, on grounds of rent default and bona fide need under s.12(1) of the Bihar Buildings (Lease, Rent and Eviction) Control Act, 1977. The trial court and the first appellate court held that the tenant wa…

The Marwar Tent Factory supplied 1,500 tents to the Defence Services under a contract that stipulated delivery F.O.R. Jodhpur. After dispatching the consignment by rail, the Commandant of the C.O.D. at Kanpur claimed that 224 tents were missing and deducted their price from the amount due. The factory sued for the pric…

The mortgagors mortgaged a house with possession to a business firm in 1947, authorising the mortgagee to rent out the premises but obliging him to return possession on redemption. After the original tenant vacated, the mortgagee inducted Jadavji Purshotiam as a tenant in 1956. The mortgage was redeemed in 1972, and th…

The appellants, landlords, obtained an ejectment decree against the respondent under Section 77(3) of the Punjab Tenancy Act, 1887 for non‑payment of rent, and the decree was executed without any appeal. The respondent then filed a civil suit claiming he was a mortgagee in possession, not a tenant, and contended that t…

The petition under Article 32 sought relief for Gyasi Ram, a death‑row inmate whose mercy petitions had remained pending for about eight years due to administrative delays, including the pending petition of his accomplice Daya Ram. The Supreme Court examined whether such inordinate delay in executing a death sentence v…

The appellants, Carona Shoe Co. Ltd. and another, were tenants of a shop that had been let out by a mortgagee who held the property under a mortgage from the owner. After the owner redeemed the mortgage, the mortgagee and a subsequent mortgagee sued to recover possession of the shop, and the trial court ordered evictio…

Om Prakash was a tenant of a premises in Meerut Cantonment, leased for a dal and oil mill. After the landlords purchased the building, they sued for eviction under Section 14(c) of the U.P. Cantonment Rent Control Act, 1952, alleging that the tenant had made a partition wall and a tin shed that materially altered the a…

Raghu Nath Thakur, the highest bidder for a Benl Country liquor shop in Samastipur, failed to deposit the bid money. The Collector cancelled his bid and, without giving any notice, placed him on a blacklist for future contracts. Thakur challenged the order in the High Court, which upheld it, and then obtained special l…

Delhi Cloth & General Mills Ltd. set up a fertilizer plant at Kota and sought a concessional railway freight rate for transporting naptha from the Koyali refinery. The Railway Board, in a 1966 letter, offered a special rate of 85‑B but qualified it as subject to review when traffic began. When the company later request…

The landlord, who ran a leather business, sought eviction of his tenant under section 10(3)(a)(iii) of the Tamil Nadu Buildings (Lease & Rent Control) Act, 1960, claiming a bona‑fide need for the premises for the business of his two sons. The sons had entered into a partnership with unrelated persons, holding half the …

The State of West Bengal appealed a High Court order that set aside an arbitral award concerning a silt‑clearance contract and appointed a new arbitrator. The original award, dated November 1966, was unsigned but had been acted upon by the parties and the sum awarded was paid. The respondent sought to set aside the awa…

The appellant, Vasant Kumar Jaiswal, challenged a decision of the Madhya Pradesh High Court which had held that, in the absence of any statutory rule or executive order, seniority in a grade must be determined by length of service. Jaiswal contended that Rules 12(b) and 12(c) of the Madhya Pradesh Civil Services (Gener…

The Arya Samaj, which runs a girls' school, filed an eviction suit against the tenant occupying its building, claiming the premises were needed for additional school accommodation. The trial court and the appellate court ordered eviction under section 12(f) of the Madhya Pradesh Accommodation Control Act, 1961, accepti…

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

The petitioners, a group of PWD contractors, purchased sand, bricks and other materials for repairing public roads under contracts with the Public Works Department. The Revenue assessed purchase tax on the turnover of these materials under Section 5A(1)(a) of the Kerala General Sales Tax Act, 1963, arguing that the goo…

Ram Sarup Gupta purchased a property that had been occupied by Bishun Narain Inter College and its associated school under a license granted by the former owner, Raja Ram Kumar Bhargava. The school had constructed permanent buildings on the land and incurred expenses, claiming the license was irrevocable under Section …

The Supreme Court considered appeals by Hyderabad Engineering Industries Ltd. and other high‑tension consumers challenging a 1981 notification of the Andhra Pradesh State Electricity Board that required them to receive supply at higher voltages and imposed a surcharge for non‑compliance. The petitioners argued that the…

The appellant, a tenant, had taken agricultural land on lease for the cultivation of chillies, tobacco, sugarcane, groundnuts and other crops. The landlord claimed that the lease was for sugarcane alone, invoking Section 43A(b) of the Bombay Tenancy Agricultural Lands Act, 1948, which exempts such leases from the tenan…

The appellants, dealers in tamarind in Andhra Pradesh, purchased tamarind from Orissa, paying tax there, and brought it into the state for sale. An amendment to the Andhra Pradesh General Sales Tax Act, 1957 (Act 19 of 1986) moved tamarind bought outside the state to the First Schedule, taxing it at the point of first …

The Collector of Central Excise appealed against a Tribunal order that held Decent Dyeing Co. not liable for the differential excise duty on base acrylic yarn used for texturising. The dyeing company paid duty at Rs 10 per kg under Notification No. 125/75‑CE, assuming the base yarn’s duty had already been discharged by…

Parekh Automobiles Ltd. (respondent No.1) obtained petroleum products from Indian Oil Corporation (respondent No.2) at a depot inside Jodhpur municipal limits, which were then re‑exported to the dealer's outlet at Dangiawas outside the limits. The Jodhpur Municipal Council claimed octroi was payable because the goods e…

Koch Navigation chartered its vessel to Hindustan Petroleum for oil transport. A dispute was referred to a single arbitrator in London, who awarded a principal sum, interest, and ordered the costs of the arbitration reference to be paid by the respondent, to be determined by agreement or, failing that, by taxation. The…

Orient Transport Co. and another sued Jaya Bharat Credit & Investment Co. Ltd., seeking a declaration that eight agreements were loan contracts, not hire‑purchase agreements, and an injunction against enforcement. The trial, appellate and High Courts dismissed the suit, holding that Section 32 of the Arbitration Act, 1…

The Supreme Court considered appeals by Ashoka Marketing Ltd. and other tenants whose leases in premises owned by nationalised banks and the Life Insurance Corporation had expired and who were facing eviction under the Public Premises (Eviction of Unauthorised Occupants) Act, 1971 as well as proceedings under the Delhi…

The Cardamom Planters Association, a society registered under the Societies Registration Act, acted as a commission agent/auctioneer for cardamom growers, collecting a 1% commission on sales. It was assessed for sales tax and a surcharge under the Kerala General Sales Tax Act, 1963 and the Kerala (Surcharge on Taxes) A…

The petitioners' lands were targeted for acquisition under the Land Acquisition Act, 1894 through a Section 4 notification followed by a Section 6 declaration. They challenged the notification and declaration, alleging they were not heard and that the notification was issued mala fides. The government withdrew the firs…

The respondent, S.C. Jain, dealt in Tendu leaves and claimed that all his sales were confined to Uttar Pradesh, denying any inter‑state transactions. The assessing authority, relying on a transport permit (T.P. Form IV) issued by the Forest Department, levied Central Sales Tax on alleged inter‑state sales. The Sales Ta…

Continental Construction entered into a contract with the State of Madhya Pradesh for construction work and later claimed extra costs due to a rise in material and labour prices, alleging the State's delay in work allotment. The Superintending Engineer refused payment and declined to refer the dispute to arbitration, p…

The landlords, Rakesh Kumar and Shri Shakti Kumar, leased two shops to Hindustan Everest Tool Ltd. under a lease requiring rent in advance. The tenant fell into arrears for February, March and April 1982, prompting the landlords to serve a reminder notice on 8 March 1982 and a termination notice on 19 April 1982 demand…

The appellant, Shiphy International, purchased fresh frog legs, cleaned them and froze them to prevent decay, and then exported the frozen legs, claiming exemption under Section 5(3) of the Central Sales Tax Act, 1956. The State argued that freezing altered the nature of the goods, so the exemption should not apply. Th…

The landlady, residing abroad, sought to evict the tenant of a premises leased to M/s Bharat Carbons & Ribbons Manufacturing Co. under the Delhi Rent Control Act, 1958, claiming bona‑fide necessity. The tenant company had abandoned the premises, and the appellant – the widow of a former employee of the company – applie…

The widow Mst. Shem inherited her husband's property in 1942 with only a life interest. In 1943 she executed a deed of gift in favour of Shri Dhari, the father of the appellants, but a suit filed by the respondents led to a compromise decree declaring the gift ineffective and providing that the land would be divided af…

The petitioner challenged his preventive detention under Section 3(2) of the National Security Act, 1980, arguing that the order dated 15 April 1988 was executed after an unreasonable delay (arrest on 2 October 1988) and that the grounds cited were not genuinely related to public order and were vague. The Supreme Court…

Northern Corporation imported MSCR defective sheets in 1984 and stored them in a customs warehouse. The Income Tax Department imposed a ban under Section 132(1) of the Income Tax Act, 1961, preventing the goods from being cleared. After the ban was lifted in 1988, customs demanded payment of duty at the higher rate pre…

Laminated Packings (P) Ltd. lamination of duty‑paid kraft paper with polyethylene produced polyethylene‑laminated kraft paper. The issue was whether this process amounted to "manufacture" under Section 2(f) of the Central Excises and Salt Act, 1944 and thus attracted excise duty. The Collector (Appeals) held it was not…

The appellant, a tenant, occupied four ground‑floor rooms under the East Punjab Urban Rent Restriction Act, 1949. The roof of one room collapsed and the tenant repaired it after obtaining permission under Section 12 of the Act. The landlord sought eviction, first on bona‑fide occupation grounds and later added a claim …

The appellant, Helper Girdhb... (a tenant), was sued for unlawful subletting of premises leased for cloth manufacturing. He claimed the premises were used by a genuine partnership (Bharat Neon Signs) of which he was a partner, and therefore no subletting occurred. The trial court found subletting and decreed possession…

Indian Oil Corporation (petitioner) sold raw petroleum coke to Indian Carbon Ltd (respondent) under three agreements that provided for shifting of coke and interest on unpaid stock. After payment default, Indian Oil obtained attachment of coke, terminated the agreements and the dispute over interest and shifting charge…

Mahabir Auto Stores, a partnership firm that had been distributing Indian Oil Corporation's (IOC) lubricants since 1965, filed a writ petition under Article 226 seeking a mandamus directing IOC to continue supply after the corporation abruptly stopped deliveries on 27 May 1983. The High Court dismissed the petition, ho…

The landlord leased a shop‑cum‑flat to a tenant in 1963 and two adjoining flats in 1967. The tenant sub‑let those two flats to a sub‑tenant before the East Punjab Urban Rent Restriction Act, 1949 came into force in Chandigarh on 4‑Nov‑1972. After a compromise, the Rent Controller ordered eviction of the sub‑tenant for …

The petitioner, an Indian contractor, performed maintenance work for the Algerian Embassy in 1976 and claimed unpaid dues of about Rs.27,000. He sought permission under Section 86(4)(aa) of the Code of Civil Procedure to sue the Embassy, but the Central Government refused on vague "political grounds." The Supreme Court…

Mauji Ram Gupta owned a two‑storey house; the ground floor was occupied by him and the first floor became vacant. He applied for release of the vacant floor under s.16 of the U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972, but the application was rejected and the floor was allotted to various…

The appellant, a contractor, entered into a contract for constructing an embankment but failed to complete the work, leading to contract termination by the respondents. He filed an arbitration claim (Case No. 132 of 1980) seeking rate enhancement, interest and costs, while the respondents filed a counter‑claim. The arb…

The premises in Rae Bareli were originally let to M/s. Dhacca Swastik Aushadhalaya in 1946-47. The Aushadhalaya ceased operations in 1976, but its employee, Hirday Ranjan Chakraborty, continued to occupy the shop and paid rent in the name of the former tenant. The appellant, brother‑in‑law of the landlords, filed an ap…

The Union of India filed a transfer petition under Section 25 of the Code of Civil Procedure seeking to move a suit filed by the Shiromani Gurdwara Prabandhak Committee and Sardar Gurcharan Singh Tohra against the Union and other respondents for Rs 1,000 crore damages arising from the 1984 Operation Blue Star. The suit…

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

The estate of the late Raja Nilkanth Narayan Singh was vested in the State of Bihar under the Bihar Land Reforms Act, 1950. While some mines were being worked under leases and royalties were paid, the successors-in-interest filed a writ petition seeking compensation for coal-bearing areas that had not been exploited at…

The Union of India entered into four construction contracts with L.K. Ahuja & Co., which were completed and final bills were accepted. Later the respondent claimed a balance of Rs 1,91,137 and sought arbitration, but the government replied that no dispute existed. The respondent filed an application under Section 20 of…

The respondent purchased a house in 1960, but in 1965 unauthorised walls were added without municipal permission. The Ahmedabad Municipal Corporation issued a notice under Section 260(1)(a) of the Bombay Provincial Municipal Corporation Act, 1949, requiring the respondent to show cause why the unauthorised work should …

The State of Orissa entered into a contract with Construction India in 1970‑71. An arbitrator appointed by the court awarded relief in 1982, including interest calculated from the date of reference to the arbitrator up to the date of the award. The award was challenged on the ground that it was unreasoned and that the …

Fertilizer Corporation of India Ltd filed its quarterly sales‑tax returns a few days late without seeking a formal extension, but it paid the tax before the due dates and claimed the 1% rebate under section 15 of the Bihar Sales Tax Act, 1959. The Tribunal and the High Court held that because the returns were not filed…

Madhukar Lapalikar, an evicted tenant and a Central Government employee, was allotted a house in Nagpur in 1960 under clause 24A of the Central Provinces and Berar Letting of House and Rent Control Order, 1949, as an evictee. After retiring in May 1978, a respondent applied under clause 25 of the same Order to evict hi…

The case concerned a government servant, S.P. Jain, who was ordered to vacate his government‑allotted quarters and sought immediate possession of the first floor of his own house in Meerut cantonment, which was let to K.M. Gupta. Jain filed an eviction petition under sections 24B and 24C of the U.P. Urban Buildings (Re…

The plaintiffs sought redemption of a 99‑year mortgage executed in 1943 and possession of the mortgaged urban property from tenants inducted by the mortgagees. The mortgage deed imposed harsh conditions, including a clause that interest on a portion of the loan could be paid only at redemption after 99 years, effective…

The landlord obtained permission to evict tenants under Section 3 of the 1947 U.P. Temporary Control of Rent and Eviction Act, which became final after a rejected revision. He filed a suit for eviction, which was later dismissed on a technical ground. Subsequently, relying on Section 43(2)(rr) of the 1972 U.P. Urban Bu…

HMM Ltd., a manufacturer of Horlicks malted milk powder, imported the powder in bulk drums into Bangalore, repackaged it into small bottles and exported most of it outside the municipal limits. The company paid octroi duty on entry but claimed a refund, arguing that the goods were not used, consumed or sold within the …

Manmohan Kaur, a tenant, was ordered by the trial court to deposit rent monthly. She failed to deposit rent for November and December 1986 due to a genuine mistake, believing her son had paid. The landlord sought to strike out her defence under Section 13 of the Bihar Buildings (Lease, Rent and Eviction) Control Act, 1…

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

The Delhi Transport Corporation (DTC) terminated the services of three permanent employees under Regulation 9(b) of the Delhi Road Transport Authority (Conditions of Appointment and Service) Regulations, 1952, which allowed termination by one month's notice or pay in lieu thereof without assigning reasons or holding an…

The award in a dispute between Indian Rayon Corp. Ltd. and Raunaq & Co. was filed in the Calcutta High Court on 4 February 1977. The appellant claimed the award had been wrongly filed and sought a notice of filing; the court issued a notice on 30 July 1981. The appellant applied for a certified copy of the award on 18 …

The landlord, I.M. Lal, obtained permission under Section 21 of the Delhi Rent Control Act, 1958, to let his newly built premises to Ramesh Khanna for a two‑year residential tenancy, after stating that he did not require the premises for that period. When the tenant refused to vacate after two years, the landlord sough…

The Supreme Court considered a batch of eighteen appeals concerning the meaning of "retrenchment" under Section 2(oo) of the Industrial Disputes Act, 1947. The petitioners (workmen) argued that the term should be given its wider literal meaning – termination of service for any reason other than disciplinary punishment,…

The appellant, Indian Textile Paper Tube Co. Ltd., imported goods that were initially classified under a higher duty heading and later obtained a refund order after the Appellate Collector re‑classified them under a lower duty heading. The Central Government, exercising suo motu power under Section 131(3) of the Custom…

The petitioners, SC/ST law graduates, challenged Haryana's Rule 8 which required a uniform 55% aggregate mark for all candidates in the Judicial Service examination, alleging it denied them equality of opportunity despite a 20% reservation. The State argued the mark ensured efficiency. The Supreme Court examined the co…

The case concerned a long‑standing tenancy that began in 1932, where the rent was progressively increased from Rs.16 to Rs.60 in violation of the Bihar Buildings (Lease, Rent and Eviction) Control Act. After the landlord, who became the Karta of the joint family, served a notice of termination, the tenants were sued fo…

The Supreme Court examined whether a further revision by a High Court under Section 115 of the Code of Civil Procedure is permissible against a District Court's revisional order made under Section 20 of the Kerala Buildings (Lease & Rent) Control Act, 1965. Earlier decisions – Aundal Ammal v. Sadasivan Pillai (Kerala) …

The dispute concerned the inheritance of immovable and movable property of a deceased father and was referred to arbitration. The arbitrator's award directed payment of sums and stipulated residence rights, but did not actually create or extinguish any right in the immovable property. The first respondent objected that…

The petitioners challenged the constitutionality of sections 14(1)(b), 16(2) and 30(ii) of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960, alleging that they were arbitrary, discriminatory and violated Article 14 of the Constitution. The case arose from an eviction order under section 14(1)(b) for demoliti…

Abhay Singh Surana, the landlord of a godown, sued Jayshree Textiles (later amalgamated with Indian Rayon) for eviction and faced a title suit for injunction. He applied under Clause 13 of the 1865 Letters Patent of the Calcutta High Court to have both suits transferred to the High Court, citing the respondent's dilato…

The State of Uttar Pradesh assessed Central Sales Tax on coal transactions carried out by the respondent, Kasturi Lal Har Lal, who sold coal by endorsing railway receipts while the goods were moving from Bihar to Uttar Pradesh. The Sales Tax Officer in Lucknow held that the sales were inter‑State under section 3(b) of …

The case concerned the implementation of the 1974 and 1982 India‑Bangladesh agreements concerning the lease of a small tract of land (Teen Bigha) to enable Bangladesh’s access to its enclaves Dahagram and Angarpota. The petitioners argued that the agreements amounted to a cession of Indian territory and a surrender of …

The Supreme Court examined the validity of the Controller of Capital Issues' (CCI) consent to Reliance Petrochemicals Ltd.'s (RPL) issue of fully convertible debentures, which petitioners alleged was granted with undue haste, without proper application of mind, and in violation of non‑statutory guidelines, security req…

In 1958 a ten‑year lease was executed between Khaja Midhat Noor (lessor) and Latifur Rehman (lessee) with a right to sub‑lease, which was sub‑leased to Burmah Shell Oil Distributing Co. (petitioner). After the lease expired in 1968 the lessee continued to occupy the premises and pay rent month‑to‑month, which the lesso…

The Food Corporation of India (FCI) entered into a contract with Joginderpal to supply paddy for shelling into rice at a 70% yield, with a shelling charge of Rs 2.20 per quintal. A dispute led to the appointment of an arbitrator who, in a speaking award dated 22 January 1982, disallowed FCI's claims for a penalty of Rs…

The respondents, dealers in hides and skins, claimed that leather splits and coloured leather fell within entry 14(1)(iii) of the Central Sales Tax Act, 1956 – "hides and skins, whether in a raw or dressed state" – and were therefore entitled to the concessions of section 15. The assessing authority allowed the claim f…

Dr. R.S. Gupta claimed that two sums (Rs.1,50,000 and Rs.67,560½) were valid gifts to his sons and grandsons, effected by instructing a non‑banking firm (Messrs Tika Ram & Sons) to debit his account and credit the donees' accounts. The firm had only Rs.4,000 cash and no overdraft facility. The Revenue argued that witho…

British India Corp Ltd entered into an agreement with Charles Walker & Co. to obtain technical know‑how, use certain trademarks and receive specialised tanning processes. Paragraph 7 of that agreement required the company to appoint Textile & General Supplies, a nominee of Charles Walker, as its distributor in India an…

The tenants appealed an eviction order that was based on an alleged material alteration – the construction of a wooden balcony (Dochhatti) – without the landlord's permission under Section 13(1)(c) of the Rajasthan Premises (Control of Rent and Eviction) Act, 1950. The trial court and the Rajasthan High Court upheld th…

The appellant, B.R. Mehta, had been a tenant of a house in Kalkaji since 1968. In 1978 his wife, a government teacher, was allotted a separate government quarter, which she later vacated and rejoined the family home. The landlord sought eviction of the appellant under Section 14(1)(h) of the Delhi Rent Control Act, cla…

Indian Oxygen Ltd., a manufacturer of dissolved acetylene and compressed oxygen gases, supplied the gases in cylinders. Some customers used their own cylinders while others used cylinders supplied by the company, for which the company charged a rental fee and took a deposit on which a notional 18% interest was calculat…

M.C.S. Rao, born in Andhra Pradesh and belonging to the Gouda community, held a Scheduled Tribe certificate and applied for MBBS seats in Maharashtra seeking reservation benefits. His application was rejected because the Gouda community is not listed as a Scheduled Tribe in Maharashtra. The petitioner argued that the c…

The case involved engineers of the Maharashtra Service of Engineers contesting the seniority and promotion rules that distinguished between direct recruits and promotees (officiating Deputy Engineers). The Supreme Court examined whether continuous officiation should count for seniority under Articles 14 and 16, the con…

Playworld Electronics Pvt. Ltd. manufactured wireless sets, tape recorders and tape players that were unbranded in its price list but were sold exclusively under the "Bush" brand to Bush India Ltd. and its authorised dealers. The Revenue issued a Show‑Cause Notice alleging that Bush India was a "related person" and tha…

Purolator India Ltd., a manufacturer of filters, declared its assessable value for excise duty based on the price at which it sold the goods to its customers under various brand names. The Revenue issued show‑cause notices demanding that the assessable value be computed on the basis of the price at which the customers …

Hind Lamp Ltd., a manufacturer of electric lamps, sold its entire output to five customer companies under the latter's brand names. The Central Excise authorities argued that the value for excise duty should be based on the price at which these customers subsequently sold the lamps to wholesale dealers, while Hind Lamp…

The petitioner, Chuharmal, filed an income‑tax return for AY 1974‑75 showing a total income of Rs 3,113. During a customs search in May 1973, 565 foreign watches valued at Rs 87,455 were seized from his bedroom. The Income‑Tax Officer issued notices under s.69A of the Income Tax Act to treat the value of the watches as…

In 1973 the Customs authorities seized 565 foreign wrist watches from the petitioner’s residence and issued a show‑cause notice under section 124 of the Customs Act. The Collector later extended the statutory six‑month period for issuing the notice under the proviso to section 110(2) and imposed a penalty of Rs.2,00,00…

Jaishri Engineering Co. applied for a central excise licence to manufacture goods classified under Tariff Item 68 and claimed exemption under notifications 89/79‑CE and 105/80‑CE. The Excise Department later issued a show‑cause notice alleging that the company had manufactured and removed 14,88,838 pieces of nuts, whic…

The assessees, Super Cotton Bowl Refilling Works, repaired and refilled cotton bowls used in textile calendering machines and sought a declaration under section 35 of the Uttar Pradesh Sales Tax Act, 1948 that their activity did not constitute "manufacture" or "sale". The Commissioner of Sales Tax held that both questi…

The Nagar Mahapalika, Bareilly imposed octroi duty on country spirit supplied from a bonded warehouse at a rate of Re 1 per litre, classifying it under Class VI of a 1986 notification as "foreign imported liquor and all kinds of wines made in India." The respondents, licensed retailers of country liquor, contended that…

The dispute concerned a garden and temple complex in Jaipur claimed as community property of the Darjee (tailors) community. The appellant, Kalyan Singh, challenged a decree that had upheld the plaintiff’s title based on a 1916 will and an 1875 sale deed. The Supreme Court examined whether the earlier suit against Bhon…

Sant Lal Bharti, claiming ownership of premises in Punjab, filed a writ petition challenging the constitutional validity of Section 4 of the East Punjab Urban Rent Restriction Act, 1949, on grounds of violation of Articles 14 and 19(1)(g) and alleged unreasonableness. The High Court dismissed the petition in limine bec…

The appellants, tenants of a premises in Bijnor, were sued for eviction in 1967 under the Uttar Pradesh (Temporary) Control of Rent and Eviction Act, 1947, on the ground that they had made material alterations to the building. Lower courts held the alterations were material and ordered eviction; the High Court affirmed…

Dr. Saroj Kumar Das, a medical practitioner residing in Ghana, sued tenant Arjun Prasad Jogani for possession of the second‑floor rear portion of 248 C.I.T. Road, Calcutta, claiming a genuine requirement for personal use and no alternative accommodation. The trial court and the Additional District Judge granted evictio…

Balram Gupta, a permanent clerk with over 20 years of service, gave notice of voluntary retirement effective 31 March 1981 under Rule 48‑A of the Central Civil Services (Pension) Rules, 1972. He later withdrew the notice on 31 January 1981, citing personal requests from staff, but the government refused permission to w…

The appellant, Commissioner of Sales Tax, assessed a penalty on the respondent, a roller flour mill dealer, for allegedly realizing excess amounts as wheat purchase tax, sales tax, and octroi beyond what was legally payable under the U.P. Sales Tax Act. The dealer had been authorised by a government notification to rec…

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

Shakti Estates and Shanmugha Estate, firms of ten individuals, leased reserve forest land to develop coffee and cardamom plantations. To clear the forest they felled unwanted trees and sold the resulting firewood, sized timber, sleepers and charcoal. The State of Tamil Nadu claimed the turnover from these sales was ass…