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Supreme Court Quashes Preventive Detention Order in MISA Case Due to Second Detention Without Fresh Facts. Second Detention Order Under Section 3(1) of Maintenance of Internal Security Act, 1971 Passed on Same Grounds After Expiry of Earlier Order Violated Section 14(2) and Was Invalid; Habeas Corpus Granted....

The Supreme Court of India considered two writ petitions under Article 32 of the Constitution seeking writs of habeas corpus against preventive detention orders made under the Maintenance of Internal ...

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Supreme Court Allows Assessee in Income Tax Act Section 23A Matter Due to Public Shareholding and Freely Transferable Shares. Public Limited Companies Holding More Than 75% Shares and No Evidence of Group Acting in Concert Exclude Company from Section 23A of Income Tax Act, 1922....

The dispute arose under Section 23A of the Indian Income-tax Act, 1922, concerning whether the assessee company, Pilani Investment Corporation Ltd., was liable to additional tax on undistributed profi...

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Supreme Court Dismisses Revenue Appeal in Central Sales Tax Act Matter, Upholding Eligibility for Concessional Rate on Packing Materials. Clause (c) of Section 8(3) Includes Tin Sheets Requiring Conversion into Containers for Packing Vegetable Products for Sale....

The dispute arose under the Central Sales Tax Act, 1956, concerning the concessional rate of tax on inter-State sales to registered dealers. The respondent company, a registered dealer dealing mainly ...

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Supreme Court Dismisses Appeal by Central Government Servant in Compulsory Retirement Case. Office Memorandum Dated November 30, 1962 Was a Rule Under Article 309 and Notice Issued Before Amended Fundamental Rules Took Effect Was Valid Without Public Interest Requirement....

The appellant, a Central Government servant born on July 15, 1910, was holding the post of Assistant Inspecting Commissioner of Income-tax at Cuttack. Under the original Fundamental Rule 56, his compu...

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Supreme Court Upholds Conviction Under Section 303 IPC and Death Sentence for Murder Committed While Serving Life Imprisonment. Enhancement of Sentence by High Court on Private Revision Petition Was Held Valid Under Section 439 CrPC, with No Separate Charge Under Section 303 IPC Required....

The Supreme Court heard a criminal appeal by certificate against a judgment of the Allahabad High Court which had enhanced the appellant's sentence from life imprisonment to death under Section 303 IP...

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Supreme Court Allows Appeal Against High Court Quashing of Charges in Criminal Breach of Trust Case. High Court's Interference with Trial Court's Appreciation of Evidence and Witness Examination Orders Held Unjustified Under Sections 439 and 561A CrPC, 1898....

The appellant, Amar Chand Agarwalla, filed a complaint before the Chief Presidency Magistrate, Calcutta, on November 21, 1967, alleging that the four accused persons committed criminal breach of trust...

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Supreme Court Dismisses Appeal Against Retrospective Amendment of Municipal Assessment List Under Punjab Municipal Act, 1911. Omission of a Building from Annual Assessment List by Mistake Was Held Curable by Post-Settlement Amendment Under Sections 66 and 67, Allowing House Tax for the Entire Assessment Year 1959-60....

The dispute arose from the levy of house tax on a building owned by Punjab National Bank Limited, situated at No. 5 Parliament Street, New Delhi. The building was completed and occupied on July 1, 195...

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Supreme Court Dismisses Union of India's Appeal Against High Court's Quashing of Professor Appointment Under Central Health Service Rules. F.R.C.S. in General Surgery Alone Not Postgraduate Degree in Orthopaedics for Promotion to Professor Post Under Rule 8(3) of Central Health Service Rules, 1963....

The litigation arose from a service dispute under the Central Health Service Rules, 1963, between the Union of India and a medical officer, S.B. Kohli, who challenged the appointment of a rival candid...

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Supreme Court Partially Allows Mills in Bonus Subsidy Deduction Dispute Under Payment of Bonus Act, 1965. Direct Government Cash Subsidy Deductible but Customs Drawback, Railway Freight Rebate, and Cash from Non-Statutory Bodies Not Allowable Under Item 6(g) of Second Schedule....

In the dispute between Shri Ambica Mills Ltd. No. 1, a public limited company owning three textile units and two engineering units, and the Textile Labour Association representing workmen, the central...