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Supreme Court Upholds State Legislature's Power to Levy Stamp Duty on Advocate Enrolment Certificate. The Court held that U.P. Amendment imposing stamp duty on certificate of enrolment under Section 22 of Advocates Act, 1961 was a tax measure falling under Entry 44, List III and Entry 63, List II, not a condition for practice under Entries 77 and 78, List I....

The litigation arose from a writ petition filed by the Bar Council of Uttar Pradesh under Article 226 of the Constitution challenging amendments made by the Uttar Pradesh State Legislature to the Indi...

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Supreme Court Dismisses Revenue Appeal in Central Excise Valuation Case. Wholesale Cash Price Under Section 4(a) of Central Excises and Salt Act, 1944 Includes 22% Trade Discount to Wholesale Dealers Despite Direct Consumer Sales of 90-95%....

In this civil appeal, the Supreme Court considered the correct basis for levying excise duty under Section 4 of the Central Excises and Salt Act, 1944 on air conditioners, water coolers, and component...

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Supreme Court Dismisses Appeal by Subsequent Purchasers in Specific Performance Suit Due to Abatement on Death of Vendor. Court Holds Vendor Necessary Party and Non-Substitution of Legal Representatives Fatal to Entire Appeal Under Order 41 Rule 4 CPC....

The dispute arose from a suit for specific performance of a contract for sale of certain properties. The original plaintiffs filed the suit in 1943 against the vendor (defendant first party) and subse...

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Supreme Court Upholds Wealth Tax Assessment on Trustees as Individuals and Denies Charitable Exemption to Family Trust. Section 3 of Wealth Tax Act, 1957 interpreted to include plural individuals under General Clauses Act, and family trust not held for public charitable purpose under Section 5(1)(i)....

These appeals by certificate arose from a reference under Section 27(1) of the Wealth Tax Act, 1957 to the Bombay High Court concerning the wealth tax assessment of the trustees of the Gordhandas Govi...

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Supreme Court Dismisses Writ Petition Challenging Court Martial Enhanced Sentence Under Army Act, 1950. Confirming Authority's Direction to Reconsider Lenient Cashiering Sentence Did Not Violate Natural Justice When Procedure Established by Law Under Sections 153, 158, 160 Army Act, 1950 Was Followed....

Background: The petitioner, an officer in the Indian Army, faced Summary General Court Martial proceedings for committing robbery during the Bangladesh liberation war. He was convicted under Section 6...

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Supreme Court Dismisses State Appeals in Sales Tax Dispute over Cement Packing Charges. Supply of Gunny Bags to State Trading Corporation Not Taxable as Sale Because Price Was Wholly Controlled Under Clause 6(4) of Cement Control Order, 1958 and Rule 6(f) Exempted Packing Material Cost....

Background: The appeals arose from sales tax assessments under the Madras General Sales Tax Act, 1959, concerning transactions involving supply of cement in gunny bags. The State of Tamil Nadu appeale...

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Supreme Court Upholds Collector's Power to Restore Possession Under East Punjab Utilization of Lands Act, 1949. Collector's Order Under Section 7(1) Read with Section 11 to Deliver Possession to Original Owners After Lease Expiry Is Upheld as the Act Is Exhaustive and Excludes Punjab Tenancy Act....

The Supreme Court of India heard appeals by certificate from a common judgment of the Punjab and Haryana High Court dismissing several writ petitions filed under Article 226 of the Constitution. The d...