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Supreme Court Declares Rule 7 Void, Upholds Section 33(1)(o) in Public Meeting Regulation Case. Rule Requiring Prior Permission for Public Meetings on Streets Lacked Guidance and Arbitrarily Restricted Fundamental Right to Assembly Under Article 19(1)(b) of Constitution of India, 1950....

The dispute arose from the rejection of an application by the appellant to hold a public meeting on a public street in Ahmedabad. The Commissioner of Police rejected the application under Rule 7 of th...

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Supreme Court Allows Purchasers' Appeal in Contract for Sale of Immovable Property; Waiver of Condition Precedent for Buyer's Benefit and Delay Not Fatal. Clause Providing Refund on Government Requisition Did Not Terminate Seller's Obligation; Buyers Could Unilaterally Waive Condition and Were Ready and Willing to Perform....

The dispute arose from an agreement dated December 9, 1959, between Dr. Jiwan Lal and Shri Krishan Das (appellants) and Bal Kishan Das (predecessor of appellants 3 to 8) as prospective purchasers, and...

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Supreme Court Upholds Conviction of Appellant in Abduction and Rape Case Under Indian Penal Code. Abduction by Threat and Rape of Minor Under 16 Upheld as Penetration Sufficient and Consent Immaterial Under Sections 362, 366, 375 IPC....

Background: This criminal appeal by special leave under Article 136 of the Constitution arose from the conviction of Gurcharan Singh by the Sessions Judge, Karnal, under Sections 366 and 376 of the In...

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Supreme Court Dismisses Assessee in Income Tax Deduction Dispute Concerning Selling Agency Commission. Section 37 Income Tax Act, 1961 Deduction Denied Because Tribunal's Finding of Sham Arrangement Was Factual and No Referable Question of Law Arose Under Section 256....

The dispute concerned the deductibility of a selling agency commission under Section 37 of the Income Tax Act, 1961 for the assessment year 1963-64. The assessee, a registered partnership firm engaged...

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Supreme Court Upholds Yield Method for Valuation of Shares in Private Limited Companies under Section 7 of Wealth Tax Act, 1957. Break-up Value Method Applies Only in Exceptional Circumstances or When Company Is Ripe for Liquidation Under Section 7 of Wealth Tax Act, 1957....

These appeals by special leave arose from the judgment of the High Court of Assam and Nagaland in wealth tax references involving valuation of shares of private limited companies under Section 7 of th...

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Supreme Court Upholds Landlord in Ejectment Matter on Interpretation of Section 42A, Presidency Small Cause Courts Act, 1882. Occupant's Absence at Hearing Precluded Preliminary Issue as Claim of Tenancy Protection Under Bombay Rent Act Was Not Made....

The dispute arose out of an ejectment application filed by the appellant, a firm owning leasehold rights in a property known as 'Lokmanya Department Stores' at Dadar, Bombay, against the first respond...

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Supreme Court Upholds Rejection of Nomination Paper in Lok Sabha Election for Omission of Parliamentary Constituency in Hindi Form. Non-compliance with Section 33(1) and Section 36(2)(b) of the Representation of the People Act, 1951 Renders Nomination Invalid; Hindi Form Not Misleading to Person Familiar with Hindi....

The appeal arose from an election petition challenging the election of the returned candidate to the Lok Sabha from Betul Parliamentary Constituency No. 26 in Madhya Pradesh. The appellant, one of the...

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Supreme Court Quashes Eviction Notice Against Prior Possessors in Punjab Public Premises Act Case Due to Lack of Unauthorised Occupation. Pre-Existing Possession Before Property Became Public Premises Precludes Application of Section 3(a) of Punjab Public Premises and Land (Eviction and Rent Recovery) Act, 1959....

The dispute concerned a property known as Colonel Mistry's House, Moti Bagh Palace, Patiala. The appellants were sons of the late Maharaja Bhupinder Singh and claimed to be in possession of the proper...

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Supreme Court Upholds Assessee in Income Tax Matter on Passing of Property in CIF Contract. Profits from export sales held not taxable in India as property in goods passed in Pakistan when shipping documents delivered under irrevocable letter of credit....

The assessee-company, engaged in sale and purchase of jute in Pakistan and India, entered into contracts executed in Calcutta for sale of jute to buyers in India. The terms of the contract required de...