Supreme Court

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Supreme Court Dismisses Appeal Against Year of Allotment in Indian Police Service Seniority Determination. Non-Direct Recruit Cannot Claim Year of Allotment of Direct Recruit Under Rule 3(3)(b) of Indian Police Service (Regulation of Seniority) Rules, 1954, and Central Government Must Determine Allotment Year Ad Hoc in Consultation with Union Public Service Commission....

The dispute concerned the fixation of year of allotment for an Indian Police Service officer. The appellant, an army officer commissioned in 1942, was lent to the State of West Bengal and posted as Co...

Supreme Court

Supreme Court Partly Allows Workmen's Appeal in Payment of Bonus Act Dispute, Holding Interest Paid by Branch to Head Office Not Deductible. Provision for Gratuity and Income Tax Calculation Without Bonus Upheld as Correct Deductions Under Payment of Bonus Act, 1965, Section 23 and Schedules....

This appeal by special leave arose from an industrial dispute concerning payment of bonus to workmen for calendar years 1964 and 1965 under the Payment of Bonus Act, 1965. The appellant union represen...

Supreme Court

Supreme Court Upholds Levy of Property Tax on Excess Vacant Land in Bangalore. Classification of Land Appurtenant to Buildings for Differential Taxation Upheld Under City of Bangalore Municipal Corporation Act, 1949....

Background: The appellant, Spencer & Co., a company incorporated under the Companies Act, owned the West End Hotel in Bangalore. The property comprised a total extent of 19.43 acres, with a building a...

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Supreme Court Upholds Employer's Dismissal as Valid and Denies Declaration of Continuance of Service. Termination in Breach of Regulations Framed Under Section 45 of the Air Corporation Act, 1953 Does Not Render Dismissal Void When Employment Is Purely Master and Servant, Even for a Statutory Corporation....

The dispute arose out of the dismissal of an employee by a statutory corporation. Prior to August 1953, the respondent was employed as a motor driver in Airways (India) Ltd. Upon the enactment of the ...

Supreme Court

Supreme Court Upholds Inclusion of Reserves Appropriated After Year-End in Capital Computation for Surtax. Directors' Appropriation of Profits to Reserves After the Closure of Accounts but Relating to the Previous Year's Profits is Treated as Effective from the First Day of the Previous Year Under Rule 1 of Second Schedule to Companies (Profits) Surtax Act, 1964....

The case concerned the computation of capital for the purpose of surtax under the Companies (Profits) Surtax Act, 1964. The appellant was the Commissioner of Income-tax, Mysore, Bangalore, and the res...

Supreme Court

Supreme Court Partly Allowed the State's Appeal in a Dispute Over Cess Demands Under Madras Commercial Crops Market Act, 1933, Holding That the 1958 Mysore Amendment Act Did Not Apply to Bellary Area. The Court Ruled That the Substituted Section 11(1) Applied Only to South Kanara 'Madras Area', Leaving Original Section 11(1) (Pre-1955) Applicable to Bellary, Under Which Only a Fee Not a Tax Could Be Levied, and Remitted the Matter to Determine the Fee's Validity in Relation to Services....

The dispute arose from demands made by the Bellary Market Committee for payment of cess on groundnut seeds bought or sold in the notified area of Bellary district, which had become part of Mysore Stat...

Supreme Court

Supreme Court Upholds Levy of House Tax on Municipal Buildings Leased to Occupiers. The Bombay Municipal Boroughs Act, 1925 Empowers Municipalities to Impose House Tax on Their Own Buildings, with Primary Liability on the Actual Occupier Holding a Lease from the Municipality Under Section 85....

The dispute arose from the levy of house tax by the Hubli Dharwar Municipal Corporation, originally a Borough under the Bombay Municipal Boroughs Act, 1925, on buildings owned by it and leased to the ...

Supreme Court

Supreme Court Acquits Accused in Prevention of Food Adulteration Labelling Case Due to Rule 32(e) Being Ultra Vires. Batch or Code Number Requirement Under Rule 32(e) of Prevention of Food Adulteration Rules, 1955 Held Beyond Rule-Making Power as It Did Not Prevent Deception as to Character, Quality or Quantity; Incomplete Address Constituted Only a Technical Breach of Rule 32(b)....

The appeal arose from a criminal prosecution under the Prevention of Food Adulteration Act, 1954 against the appellants, who carried on business in pure desi ghee as partners of Mohan Ghee Laboratorie...

Supreme Court

Supreme Court Upholds Dismissal of Government Employees in Article 311(2) Case; Governor's Satisfaction Dispenses with Inquiry. Non-Consultation with Public Service Commission Under Article 320(3)(c) Not Mandatory; Plea of Mala Fides Rejected....

The appeals arose from two writ petitions under Article 226 of the Constitution filed by two government employees who challenged their dismissal from service by the Governor of Assam. The appellants w...

Supreme Court

Supreme Court Upholds Acquittal of Accused in Foreigners Act Case Due to Absence of Prior Determination of Foreigner Status. Person Who Was Indian Citizen at Constitution's Commencement Could Not Be Prosecuted Under Section 14 of Foreigners Act, 1946 for Overstaying Until Central Government Determined Acquisition of Pakistani Citizenship Under Section 9(2) of Citizenship Act, 1955, Which Could Not Apply Retrospectively....

The Supreme Court of India heard a criminal appeal by the State of Uttar Pradesh against the acquittal of Rahmatullah by the Allahabad High Court. The respondent was charged under Section 14 of the Fo...

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Supreme Court

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Supreme Court Partly Allows Workmen's Appeal in Payment of Bonus Act Dispute, Holding Interest Paid by Branch to Head Office Not Deductible. Provision for Gratuity and Income Tax Calculation Without Bonus Upheld as Correct Deductions Under Payment of Bonus Act, 1965, Section 23 and Schedules....

Supreme Court Upholds Levy of Property Tax on Excess Vacant Land in Bangalore. Classification of Land Appurtenant to Buildings for Differential Taxation Upheld Under City of Bangalore Municipal Corporation Act, 1949....

Supreme Court Upholds Levy of House Tax on Municipal Buildings Leased to Occupiers. The Bombay Municipal Boroughs Act, 1925 Empowers Municipalities to Impose House Tax on Their Own Buildings, with Primary Liability on the Actual Occupier Holding a Lease from the Municipality Under Section 85....

Supreme Court Upholds Dismissal of Government Employees in Article 311(2) Case; Governor's Satisfaction Dispenses with Inquiry. Non-Consultation with Public Service Commission Under Article 320(3)(c) Not Mandatory; Plea of Mala Fides Rejected....

Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensation Cases,...

Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Dispute — Upho...

Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Suit for Spec...

Bombay High Court Dismisses MBBS Student's Writ Petition Seeking Fourth Attempt in Anatomy...

High Court of Bombay Hears Writ Petitions Challenging Tenancy Orders Under Bombay Tenancy ...

Supreme Court Allows Assessee in GST Limitation Case by Setting Aside Show Cause Notice fo...

Supreme Court Allows Criminal Appeal Against Acquittal in Dowry Harassment Death Case, Res...

Supreme Court Restores Criminal Appeal Against Acquittal After High Court Dismissed It as ...

Supreme Court Upholds Election Petitioner in Representation of People Act, 1951 Matter on ...

Supreme Court Quashes Domestic Violence Proceedings Against Husband Based on Prior Settlem...