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Supreme Court Quashes Preventive Detention Order Under MISA for Unexplained Delay in Detaining Detenu. Unexplained Two and a Half Month Delay in Executing Detention Order Under Section 3(2)(i) of Maintenance of Internal Security Act, 1971 Undermined Genuineness of Subjective Satisfaction....

The petitioner challenged his preventive detention under an order dated 10 September 1973 passed by the District Magistrate, Burdwan under Section 3(2)(i) of the Maintenance of Internal Security Act, ...

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Supreme Court Upholds Assessee in Income Tax Reassessment Case Regarding Declaration Under Section 17(1). Second Proviso to Section 17(1) of Indian Income-tax Act, 1922 Construed to Include Reassessments Under Section 34, as 'All Assessments Thereafter' Covered Assessments for Earlier Years Made Subsequent to Declaration....

The case involved income tax reassessments for assessment years 1955-56, 1956-57 and 1957-58. The assessee, an individual who was studying abroad during the relevant period, derived income from divide...

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Supreme Court Allows Revenue Appeal in Trade Association Tax Exemption Case. Trade Association's Income Not Held Wholly for Charitable Purposes Because Rule Permitting Profit Distribution to Members Introduced Private Gain Under Section 4(3)(i) of Income Tax Act, 1922....

The dispute concerned the claim of the Indian Sugar Mills Association, a trade union registered under the Trade Unions Act, 1926, for exemption from income tax under Section 4(3)(i) of the Income Tax ...

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Supreme Court Upholds Revenue in Central Excise Dispute Over Concessional Duty Notification for Match Manufacturers. A Time-Limit for Filing Declarations to Avail Concessional Duty Under Notification Dated September 4, 1967 Was Held Valid and Non-Discriminatory Under Article 14 of the Constitution of India....

The dispute arose out of notifications issued under the Central Excise and Salt Act, 1944, granting concessional rates of excise duty to small-scale match manufacturers. The Union of India, as appella...

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Supreme Court Upholds Conviction of Accused in Acid Attack Murder Case Under Section 302 of Indian Penal Code, 1860. Accused's Act of Pouring Acid Causing Extensive Burns Sufficient in Ordinary Course of Nature to Cause Death Amounts to Murder Under Section 300 Thirdly Even Without Intent to Kill....

The appellant Sudershan Kumar, who had an illicit relationship with the deceased Maya Devi, was convicted under Section 302 of the Indian Penal Code, 1860 for murder by pouring acid on her. The trial ...

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Supreme Court Upholds High Court's Quashing of Syndicate Resolutions on Reservation Rules for University Appointments. Exemption of Professor Posts from Reservation and Rotation Rules Under Section 6(2) of Cochin University Act, 1971 Held Impermissible as Mutatis Mutandis Power Does Not Allow Substantive Amendment....

The dispute arose from the appointment to the post of Reader in the Department of Hindi at the University of Cochin after the Cochin University Act, 1971 came into force. Dr. N. Raman Nair, the respon...

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Supreme Court Upholds Detention in Food Adulteration Case Under Maintenance of Internal Security Act. Adulteration of Foodstuffs Held Prejudicial to Maintenance of Supplies and Services Essential to Community Under Section 3(1)(a)(iii) of MISA....

The petitioner, Bankatlal, challenged his preventive detention under Section 3(1)(a)(iii) of the Maintenance of Internal Security Act, 1971 by filing a writ petition under Article 32 of the Constituti...

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Supreme Court Sets Aside Preventive Detention in MISA Case Due to Solitary Act of Wagon Breaking. Detention Based on Single Isolated Incident of Theft of Foodgrains Not Rational as No Reasonable Person Could Conclude Necessity to Prevent Future Acts Under Maintenance of Internal Security Act, 1971....

This case concerned a habeas corpus petition under Article 32 of the Constitution of India challenging a preventive detention order passed by the District Magistrate, 24 Parganas on May 29, 1972, unde...