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Supreme Court Dismisses Appeals Challenging Excise Duty on Rectified Spirit Due to Validity of Legislative Authority. The court found that the excise duty on rectified spirit was part of the consideration for the privilege of vending arrack and upheld the increase in excise duty as justified....

The dispute arose from the State of Kerala's excise policy for the years 1992-93 and 1993-94 concerning the supply and vending of arrack. The State had a monopoly on arrack supply, and the licensees c...

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Supreme Court Directs Expedited Trial in NDPS Case Due to Prolonged Proceedings. Court Criticizes Delays and Proposes New Procedures for Handling Evidence Objections....

The case involved a petition concerning the prolonged trial of an under-trial prisoner, Dr. Bipin S. Panchal, arrested in 1993 for narcotic offenses under the Narcotic Drugs and Psychotropic Substance...

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Supreme Court Upholds Revenue's Position on Joint Hindu Family Formation Due to Absence of Male Members. The court found that female heirs cannot form a joint Hindu family by agreement under Hindu personal law, impacting tax liabilities....

The case arose from an appeal by the Commissioner of Income Tax against a judgment of the Patna High Court concerning the tax status of inherited property by female heirs under the Dayabhaga School of...

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Supreme Court Sets Aside Appellate Court's Decree in Revenue Recovery Case Due to Limitation Issues. The suit was deemed barred as the impleadment of the State of Tamil Nadu did not relate back to the original filing date, violating Section 59 of the Tamil Nadu Revenue Recovery Act....

The dispute arose from a loan default by Subramania Pillai, leading the State of Tamil Nadu to initiate recovery proceedings under the Tamil Nadu Revenue Recovery Act. The land was auctioned, and the ...

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Supreme Court Sets Aside Arbitrator's Awards and Remits for Fresh Consideration Due to Errors in Awards and Delay in Filing Objections. The court found the arbitrator's awards to be hybrid and lacking clarity, necessitating a fresh arbitration process....

The dispute arose from two construction contracts assigned by Bharat Coking Coal Ltd. to M/s L.K. Ahuja & Company for the construction of quarters in Dhanbad. Following the completion of the works, di...

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Supreme Court Upholds Dismissal of Employee but Denies Back Wages — Technical Grounds for Reinstatement. The court ruled that reinstatement was justified due to procedural errors, but back wages were not warranted due to the employee's misconduct....

The case involved an appeal by a co-operative bank against a decision regarding the reinstatement of an employee, Respondent No. 1, who had been dismissed for financial irregularities. The employee wa...

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Supreme Court Upholds Employer's Position in Labour Dispute — Jurisdictional Issues Clarified. The High Court's ruling was found to exceed the scope of the Act, leading to the restoration of the Labour Court's dismissal of the complaint....

The dispute arose between a union representing workmen and a pharmaceutical company regarding claims of unfair labour practices. The union alleged that the company engaged in unfair practices by denyi...

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Supreme Court Dismisses Appeal in Electricity Supply Dispute — Upholds Arbitration Award. The court found the arbitration award valid as it fell within the agreement's scope despite the appellant's claims of non-liability for power interruptions....

The dispute arose from an agreement between the U.P. State Electricity Board and M/S Searsole Chemicals Limited for the supply of electrical energy. The agreement stipulated continuous supply of elect...

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Supreme Court Dismisses Writ Petitions Challenging Appointments of Motor Vehicle Inspectors — Upholds Selection Process. Appointments made by the Bihar Public Service Commission were validated despite challenges regarding qualifications and experience....

The dispute arose from the selection of candidates as Motor Vehicle Inspectors by the Bihar Public Service Commission based on an advertisement issued in 1989. The selected candidates were required to...

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Supreme Court Allows Employee in Employment Termination Case — Upholds Employee's Right to Continuity of Service. The court found the termination invalid due to non-compliance with statutory procedures and principles of natural justice....

The dispute arose from the termination of an employee from the District Co-operative Bank, where the appellant sought a declaration that his removal was illegal and void. The appellant, a Clerk, had t...