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Supreme Court Upholds Reversion of Police Officer in IPS Scheme Case Due to Administrative Grounds and Absence of Vacancy. Inclusion in List II under Indian Police Service Scheme Did Not Confer Right to Continue as Officiating Superintendent of Police, and Reversion Was Not Punitive Under Article 311 of Constitution of India....

The dispute arose from the reversion of Gurdev Singh, a police officer originally from Patiala, who was promoted to officiate as Superintendent of Police in 1950 in the erstwhile State of PEPSU. After...

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Supreme Court Upholds High Court Quashing Excise Duty Demand Notices Due to Limitation Bar. Rule 10 of Central Excise Rules, 1944 Applied to Nil Assessment and Demand Issued After Three Months Was Invalid; Rule 10A Residuary and Rule 9 Penal Did Not Apply....

The appeal by certificate arose from a judgment of the Bombay High Court which had quashed two demand notices dated November 3, 1961 and a letter of demand dated December 2, 1961 issued by the Assista...

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Supreme Court Allows Revenue Appeal, Holds Interest on Unrecognised Provident Fund Contributions Taxable Under Section 56 of Income-tax Act, 1961. High Court's Exemption under Section 17(3)(ii) Set Aside as Interest on Assessee's Own Contributions Constitutes Income from Other Sources, Not Salary....

The appeal was brought by the Commissioner of Income Tax, Assam and Nagaland against a judgment of the High Court of Assam and Nagaland in an income-tax reference. The assessee, a manager of a Tea Est...

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Supreme Court Allows Assessee in Income Tax Reassessment Dispute Due to Failure to Record Prima Facie Grounds. The Court Held That Notice Under Section 148 of Income-tax Act, 1961 Was Invalid as Income-tax Officer Had Only Vague Suspicion and Commissioner Mechanically Accorded Sanction Under Section 151(2)....

The Supreme Court adjudicated an appeal by special leave against the judgment of the Patna High Court dismissing in limine a writ petition under Articles 226 and 227 of the Constitution of India. The ...

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Supreme Court Upholds State Notification Withdrawing Sales Tax Exemption on Fresh Fruits Under Tamil Nadu General Sales Tax Act, 1959. Notification Issued Before Commencement of Act Was Valid Because Published and Made Effective on April 1, 1959, the Date the Act Came Into Force, Under Section 53(4)(b), Thereby Superseding Prior Exemption Under 1939 Act....

The Supreme Court allowed appeals by the State of Madras against a judgment of the Madras High Court that had struck down a government notification withdrawing sales tax exemption on fresh fruits. The...

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Supreme Court Dismisses Contractor's Appeal in Quantum Meruit Claim Against State for Road Construction. Higher Rate Claim Fails Because Tender Estimates Were Not Assurances and Contract Clauses Barred Additional Compensation Under Quantum Meruit....

The appeal arose from a contract for construction of a portion of the Nainital-Bhowali Road awarded by the Public Works Department of the United Provinces, later the State of Uttar Pradesh. The appell...

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Supreme Court Dismisses Appeal of Ferry Toll Lessee Convicted Under Bengal Ferries Act for Unauthorised Toll Collection. Section 24 of Bengal Ferries Act, 1885 Applied to Demands Made on Pretext of Toll from Persons Not Using Ferry and in Excess of Lawful Rate....

This appeal arose from a criminal prosecution under the Bengal Ferries Act, 1885. The appellant, Basudev Hazra, held a lease for the tolls of a public ferry at Sadar Ghat on the outskirts of Burdwan t...

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Supreme Court Upholds Union of India in Age Determination of High Court Judge Under Article 217(3) Constitution — Reverses High Court's Quashing of President's Order. President's decision based on Chief Justice of India's advice after disclosure of evidence and opportunity to represent was valid, and personal hearing not mandatory....

Background: This appeal arose from a dispute over the age of a High Court judge, respondent Jyoti Prakash Mitter, under Article 217(3) of the Constitution of India, as amended by the Nineteenth Amendm...