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Supreme Court Upholds Constitutionality of Sections 23(5) of Income Tax Act, 1922 and 297(2)(g) and 271(2) of Income Tax Act, 1961 Against Double Taxation and Article 14 Challenges. Registered Firm’s Appeal Dismissed; Provisions on Double Taxation of Firm and Partners and Penalty Classification Held Valid....

The appeal arose from a writ petition filed by a registered firm and its partners challenging the constitutional validity of certain provisions of the Income Tax Act, 1922 and the Income Tax Act, 1961...

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Supreme Court Dismisses Appeal Against Conviction for Rescuing Accused and Causing Hurt to Customs Officers in Santhal Parganas. Sea Customs Act, 1878 Applicable to Scheduled Area Through Imports and Exports Control Act, 1947, and Inspectors Had Authority to Arrest and Seize Cloves as Prohibited Goods....

The matter arose from an incident on 13 December 1961 at Pakur Railway Station in the Santhal Parganas, Bihar. Nazir Mian, one of the appellants, was found by Central Excise Inspectors Uma Shankar and...

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Supreme Court Releases Detainee in Preventive Detention Case Due to Inordinate Delay in Consideration of Representation. State Government's Failure to Expeditiously Consider and Independently Assess Detenu's Representation Before Advisory Board Reference Violated Article 22(5) of the Constitution and Section 7 of Preventive Detention Act, 1950....

The Supreme Court addressed a habeas corpus petition under Article 32 of the Constitution challenging the preventive detention of the petitioner under the Preventive Detention Act, 1950. The central i...

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Supreme Court Dismisses State of Uttar Pradesh's Appeal in Ferry Lease Dispute; Notice Under Section 10 Northern India Ferries Act, 1878 Held Invalid as Not Issued by or Under Authority of State Government. Executive Engineer's Notice Lacked Requisite Statutory Mandate; Notice Must Convey Government's Intention on Its Face....

The State of Uttar Pradesh appealed to the Supreme Court against the decree of the High Court affirming the trial court's decision to grant a permanent injunction in favour of Satya Narain Prasad, a f...

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Supreme Court Dismisses State Appeal and Upholds Striking Down of State Government’s Power to Extend Section 144 Orders Beyond Two Months. Extension of Magisterial Orders by Executive Fiat Without Judicial Review Held Violative of Article 19(1)(b),(c),(d) and Not Saved by Reasonable Restrictions....

The dispute involved a constitutional challenge to the second part of section 144(6) of the Code of Criminal Procedure, 1898, which permitted the State Government to extend magisterial preventive orde...

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Supreme Court Quashes Non-Speaking Order of Central Government in Excise Revision and Remands for Fresh Decision. Government's Rejection of Revision Under Section 36 of Central Excise and Salt Act, 1944, Without Reasons, Held Invalid as It Failed to Provide Judicial Consideration and Disclosure of Materials....

The case arose from a dispute over excise duty liability on a chemical compound produced by the appellant company, which the authorities classified as nitro-cellulose lacquer under the Central Excise ...

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Supreme Court Allows Contractor’s Claim for Enhanced Rates in Construction Contract Despite Limitation Defence. Suit for Enhanced Rates Held Governed by Residuary Article 120 of Limitation Act, 1908, Not by Article 56 or 115....

The Government of India invited tenders for reinforced concrete work at Sindri Fertilizer Factory. The appellant company's tender was accepted on November 22, 1947, and a formal contract was executed ...

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Supreme Court Upholds Decision That Compromise Decree in Lease Renewal Dispute Is Merely Declaratory. Direction to Vacate Held Ineffective; Lessor Cannot Unreasonably Withhold Consent for Renewal Under Original Lease Terms....

The case arose from an execution proceeding concerning a compromise decree in a suit for ejectment of lessees of a cinema house known as Uttam Talkies. The original lessor, Sardar Uttam Singh Khorana,...