Supreme Court

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Supreme Court Dismissed Returned Candidate's Appeal Against Inspection of Ballot Counterfoils in Election Petition Based on Impersonation and Double Voting. High Court's Prima Facie Finding of Personation in About 310 Cases Justified Inspection Under Representation of the People Act, 1951, as Allegations Were Supported by Material Facts and Prayer Was Bona Fide....

This appeal arose from an election petition filed under the Representation of the People Act, 1951, challenging the election of the returned candidate from Jhajjar constituency in Haryana Vidhan Sabha...

Supreme Court

Supreme Court Upholds Revenue Appeal in Estate Duty Act, 1953 Matter Concerning Includibility of Gifted Property. Court Holds That Entire Value of Building Was Deemed to Pass Under Section 10 Because Donor Was Not Entirely Excluded from Possession and Enjoyment Despite Lease Back to Donor....

The dispute concerned the includibility of a building known as Mayavaram Lodge in the estate of the deceased for estate duty purposes under the Estate Duty Act, 1953. The deceased, R. Venkateswara Iye...

Supreme Court

Supreme Court Dismisses State Appeals Against High Court's Decision on Administrative Surcharge on Tapioca Export Under Essential Commodities Act. Levy of Administrative Surcharge Not Authorised as Licence Fee or Permit Fee Under Section 3, Essential Commodities Act, 1955 and Constitutes an Unauthorised Impost on Export....

The State of Kerala appealed against the Kerala High Court's decision allowing writ petitions filed by tapioca dealers who challenged the State Government's orders levying administrative surcharge on ...

Supreme Court

Supreme Court Upholds Assessee in Challenge to Removal of Difficulties Order Under Taxation Laws (Extension to Union Territories) Regulation, 1963. Proviso 2 to Clause 3 of 1970 Order Held Ultra Vires as It Alters Fundamental Scheme of Income Tax Act, 1961 by Deeming Depreciation Actually Allowed When None Was Allowed Under Local Law....

The case arose from the extension of the Indian Income Tax Act, 1961 to the Union Territory of Goa, Daman and Diu after these erstwhile Portuguese territories became part of India on December 19, 1961...

Supreme Court

Supreme Court Upholds Constitutional Validity of Gujarat Vacant Lands in Urban Area (Prohibition of Alienation) Act, 1972 Against Article 14 Challenge. The Act Prohibiting Alienation of Urban Vacant Lands Held Reasonably Classified and Not Violative of Equal Protection, with Exemptions for Government and Cooperative Bodies Serving Public Purpose....

The petitioner, Thaorebhai Kevelbhai Patel, owned 9559 square yards of land in village Kohilpore, Taluka Navsari, District Bulsar, Gujarat, and intended to sell it but was prevented by the Gujarat Vac...

Supreme Court

Supreme Court Allows Appeals of Accused in Murder Case; Abetment Requires Intentional Aid. Court Holds That Shouting 'The Vakil has come' Does Not Constitute Abetment Under Section 107 IPC Without Proof of Intentional Complicity....

The case involved appeals by special leave against the judgment of the Allahabad High Court, which had convicted Shri Ram under Section 302 read with Section 109 of the Indian Penal Code, 1860, and co...

Supreme Court

Supreme Court Dismisses Assessee's Appeal in Sales Tax Trading Receipt Case Under Income Tax Act, 1922. Sales Tax Collected but Not Paid to Government Constituted Trading Receipt as Part of Sale Consideration, Following Chowringhee Sales Bureau Precedent....

The appeal before the Supreme Court arose from a reference under Section 66(1) of the Indian Income-tax Act, 1922 by the Calcutta High Court. The assessee, a limited company with head office in Calcut...

Supreme Court

Supreme Court Upholds State Legislature's Exemptive Power Under Article 191(1)(a) in Office of Profit Disqualification Case. Office of Chairman of Improvement Trust Held Validly Exempted from Disqualification; Classification Not Violative of Article 14 of Constitution of India....

The dispute arose out of the election to the Haryana Legislative Assembly from the Ambala Cantonment Constituency held in March 1972. The appellant and respondent were rival candidates; the respondent...

Supreme Court

Supreme Court Dismisses Appeal Against Conviction under Section 124 of Bombay Police Act, 1951 for Possession of Smuggled Wrist Watches. Conviction Upheld as Smuggled Goods Are Property Fraudulently Obtained Irrespective of Who Obtained Them....

The appeal arose from a conviction under Section 124 of the Bombay Police Act, 1951. The appellant was found in possession of twenty brand new Sandoz wrist watches near Crawford Market in Bombay on 4 ...

Supreme Court

Supreme Court Quashes Preventive Detention Order Passed Under Maintenance of Internal Security Act for Lack of Nexus Between Ground of Dacoity and Subjective Satisfaction as to Maintenance of Supplies and Services. The Court held that a solitary incident of dacoity in a running train was wholly irrelevant to support satisfaction that the detenu would act prejudicially to maintenance of supplies and services essential to the community, rendering the satisfaction colourable and the detention order invalid under Section 3(2)(1) of the Maintenance of Internal Security Act, 1971....

This was a writ petition under Article 32 of the Constitution filed by Dulal Chandra Majumdar from jail challenging an order of preventive detention dated 30 March 1973 passed by the District Magistra...

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Supreme Court

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Supreme Court Upholds Revenue Appeal in Estate Duty Act, 1953 Matter Concerning Includibility of Gifted Property. Court Holds That Entire Value of Building Was Deemed to Pass Under Section 10 Because Donor Was Not Entirely Excluded from Possession and Enjoyment Despite Lease Back to Donor....

Supreme Court Allows Appeals of Accused in Murder Case; Abetment Requires Intentional Aid. Court Holds That Shouting 'The Vakil has come' Does Not Constitute Abetment Under Section 107 IPC Without Proof of Intentional Complicity....

Supreme Court Dismisses Assessee's Appeal in Sales Tax Trading Receipt Case Under Income Tax Act, 1922. Sales Tax Collected but Not Paid to Government Constituted Trading Receipt as Part of Sale Consideration, Following Chowringhee Sales Bureau Precedent....

Supreme Court Upholds State Legislature's Exemptive Power Under Article 191(1)(a) in Office of Profit Disqualification Case. Office of Chairman of Improvement Trust Held Validly Exempted from Disqualification; Classification Not Violative of Article 14 of Constitution of India....

Supreme Court Dismisses Appeal Against Conviction under Section 124 of Bombay Police Act, 1951 for Possession of Smuggled Wrist Watches. Conviction Upheld as Smuggled Goods Are Property Fraudulently Obtained Irrespective of Who Obtained Them....

Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensation Cases,...

Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Dispute — Upho...

Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Suit for Spec...

Bombay High Court Dismisses MBBS Student's Writ Petition Seeking Fourth Attempt in Anatomy...

High Court of Bombay Hears Writ Petitions Challenging Tenancy Orders Under Bombay Tenancy ...

Supreme Court Allows Assessee in GST Limitation Case by Setting Aside Show Cause Notice fo...

Supreme Court Allows Criminal Appeal Against Acquittal in Dowry Harassment Death Case, Res...

Supreme Court Restores Criminal Appeal Against Acquittal After High Court Dismissed It as ...

Supreme Court Upholds Election Petitioner in Representation of People Act, 1951 Matter on ...

Supreme Court Quashes Domestic Violence Proceedings Against Husband Based on Prior Settlem...