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Supreme Court allows revenue appeals in Central Sales Tax (Amendment) Act, 1969 retrospective reassessment cases. Retrospective amendment requires assessing officer to apply amended law to determine mistake apparent on record; dealers seeking exemption under Section 10(1) must bear burden under Section 10(2) and be given opportunity to prove non-collection....

The present appeals by special leave arose from writ petitions filed by dealers assessed to sales tax under the Central Sales Tax Act, 1956. The dispute concerned the effect of the Central Sales Tax (...

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Supreme Court Upholds Assessees in Estate Duty Settlement Dispute; Lifetime Maintenance Covenants Not Interests in Property Under Sections 10 and 12 of Estate Duty Act, 1953. Settlement Deeds Created Absolute Gifts Without Reservation of Benefit, So Only Annual Payments and Maintenance Obligations Were Deemed to Pass on Death....

The dispute arose under the Estate Duty Act, 1953, concerning the estate of one Ratnasabapathy Pillai, who died on February 5, 1959, leaving behind four sons, some grandsons, a wife and a daughter as ...

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Supreme Court Dismisses Appeal in U.P. Zamindari Abolition and Land Reforms Act, 1950 Case — Appellant Not Entitled to Adhivasi Rights for Partial Year Occupancy. Court Holds Section 20(b)(i) Requires Occupant Recorded for Whole Fasli Year 1356, Not Part Year, and Rights Are Also Available to Trespassers But Subject to Special Limitations....

The appeal before the Supreme Court of India concerned the interpretation of Section 20(b)(i) of the U.P. Zamindari Abolition and Land Reforms Act, 1950, which confers Adhivasi rights on persons recor...

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Supreme Court Dismisses Legal Heirs' Appeal in Delhi Rent Control Act Ejectment Due to Personal Cause of Action Not Surviving Landlord's Death. Requirement Pleaded as Landlord's Personal Residential Need Under Section 14(1)(e) of the Delhi Rent Control Act, 1958 Does Not Vest in Legal Representatives After His Death, Leading to Abatement of Ejectment Application....

The dispute arose from an ejectment application under Section 14(1)(e) of the Delhi Rent Control Act, 1958, filed by a landlord against his tenant for possession of a residential flat in New Rajinder ...

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Supreme Court Allows State's Appeals in Central Sales Tax Penalty Jurisdiction Case. Sales Tax Officer Who Granted Certificate of Registration Retains Competence to Impose Penalty Under Section 10-A of Central Sales Tax Act, 1956, Even After Dealer's Registration Transferred....

The case arose from penalty proceedings under the Central Sales Tax Act, 1956 against M/s. Dyer Meakin Breweries Ltd., a manufacturer and seller of wines, beer and fruit juices at Ghaziabad. The asses...

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Supreme Court Allows Revenue Appeal in Income Tax Reassessment Under Section 34(3) Second Proviso of Income-tax Act, 1922. Assessment of Partnership Firm Upheld as Saved from Limitation Due to Appellate Assistant Commissioner's Finding That Business Belonged to Genuine Firm....

The dispute arose under the Indian Income-tax Act, 1922 concerning the validity of assessments made on a partnership firm for the assessment years 1954-55, 1955-56 and 1956-57. Up to and including ass...

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Supreme Court Upholds Both Awards in Industrial Dispute Over Marketing Reorganisation and Non-Payment of Wages. Reorganisation Not Covered by Items 8,10,11 of Fourth Schedule but Non-Payment Constituted Unlawful Change in Service Conditions Under Section 9A of Industrial Disputes Act, 1947....

The dispute arose from the reorganisation of the marketing organisation of Hindustan Lever Ltd. at its Calcutta Branch, which until September 1966 operated in three divisions (Soaps, Foods, and Toilet...

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Supreme Court Upholds Conviction of Ten Accused in Murder Case After High Court Reversed Acquittal. High Court's Appreciation of Eyewitness Evidence and Caution in Faction Cases Leads to Conviction Under Sections 302/149, 201/149, and 148 IPC....

The Supreme Court heard a criminal appeal by special leave under Article 136 of the Constitution against the judgment of the Allahabad High Court dated October 31, 1968, which had allowed the State ap...