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Supreme Court Allows Appellant's Complaint in Criminal Procedure Matter; Holds Magistrate Erred in Dismissing Complaint Without Proper Prima Facie Assessment. Majority Ruled Process Must Issue When Evidence Makes Out Prima Facie Case Under Section 202 CrPC; Dismissed Appeal Against Counter-Complaint....

The Supreme Court considered two appeals arising from criminal complaints over 707 shares of a company. The appellant, a liquidator of H-company, filed a complaint against directors and secretary of T...

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Supreme Court Strikes Down Section 9 of Capital of Punjab (Development and Regulation) Act, 1952 for Violating Article 14 by Allowing Arbitrary Forfeiture and Resumption. Unguided Power to Choose Between Ordinary Law, Recovery as Arrears of Land Revenue, and Forfeiture/Resumption Violates Equality and Unreasonably Restricts Property Right Under Article 19(1)(f)....

The dispute arose from a public auction held by the Estate Officer, Capital Project, Chandigarh on 21 December 1958, where the appellant purchased site No. 43 in the Grain Market, Chandigarh for Rs. 9...

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Supreme Court Upholds State's Retrospective Tax Levy on Mineral Oils. Madras General Sales Tax (Third Amendment) Act, 1967 Validly Imposed Sales Tax on Furnace Oil from April 1, 1964, and Section 4 Validation Was Constitutional Under Article 19(1)(g)....

The Supreme Court dismissed four civil appeals filed by dealers in mineral oils, including furnace oil, challenging the constitutional validity of the Madras General Sales Tax (Third Amendment) Act, 1...

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Supreme Court Quashes Defamation Proceedings Against Newspaper Editors and Publishers in Conference Resolution Case. Respondent Lacked Locus Standi as Aggrieved Person Under Section 198 CrPC Because Conference Was Not an Identifiable Body Under Explanation 2 to Section 499 IPC....

The appeals arose from criminal defamation complaints filed by T. V. Chokkappa against the editors and publishers of three Madras daily newspapers—Dinmani, Hindu, and Indian Express—under Sections...

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Supreme Court Partly Allows Appeals in Kerala Murder Case; Convictions of First Five Accused Upheld and Accused 7-10 Acquitted. Belated FIR Held Not Fatal Where Delay Reasonably Explained by Fear, but Unlawful Assembly Common Object Not Proved Against All Accused....

The judgment arose from two criminal appeals before the Supreme Court of India against a common judgment of the Kerala High Court dated August 24, 1971. The appeals concerned ten accused persons charg...

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Supreme Court Upholds Revenue in Income Tax Act Case on Managing Director's Commission as Salary. Managing Director's Remuneration Held to be Salary Under Section 7 of Indian Income-tax Act, 1922 as Agreement and Articles Showed Master-Servant Relationship, Not Agency....

The appeal arose from an income tax assessment dispute concerning the taxability of commission remuneration given up by a managing director of a private limited company engaged in the hotel business. ...

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Supreme Court Allows Appellant in Customs Tariff Classification Dispute Regarding Wolfram Concentrate as Metallic Ore. Wolfram Concentrate with 65% W03 Held to Fall Under Item 26 of Import Tariff as Metallic Ore, Not Item 87, Because Concentration Processes Normal to Mining Do Not Alter Chemical Composition or Make It a Manufactured Product....

This case involved a customs duty refund dispute concerning imported wolfram concentrate. The appellant, a state trading corporation, imported 200 metric tons of wolfram concentrate from the USSR unde...