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Supreme Court Dismisses Workers' Union Appeal Regarding Appropriate Government for Reference Under Industrial Disputes Act, 1947. Mere Fact that Entire Share Capital of Government Company is Held by Central Government Does Not Make the Industry One Carried on Under the Authority of the Central Government Under Section 2(a)....

The dispute arose out of a reference made by the State Government of Bihar to the Industrial Tribunal regarding two issues: the number of festival holidays and whether the second Saturday of a month s...

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Supreme Court Upholds Tenant's Right to Relief Against Forfeiture in Transfer of Property Act Case. Appellate Court Has Jurisdiction to Grant Relief Under Section 114 Even If Tenant Failed to Comply With Trial Court's Conditions....

The dispute arose from a lease of land containing a covenant that in the event of default in payment of rent for two consecutive years, the tenancy rights would stand forfeited. The landlord filed a s...

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Supreme Court Upholds Assessee in Income Tax Case Allowing Deduction of Expenses Incurred by Partner from Share of Firm's Profits. Partner's Expenditure to Earn Income from Registered Firms is Deductible Under Section 10(2) of Income-tax Act, 1922 Despite Prior Computation of Firm's Profits....

The dispute arose from income tax assessments for the years 1955-56 and 1956-57 concerning Ramniklal Kothari, a partner in four registered firms who derived his income exclusively from his shares of t...

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Supreme Court Upholds State Government Order Allowing Direct Electricity Supply to Consumer in Public Interest. Order Under Section 3(2)(e)(ii) of Indian Electricity Act, 1910 as Amended by U.P. Act 30 of 1961 Does Not Violate Articles 14 and 31 of Constitution....

The Western U.P. Electric Power & Supply Company Ltd., a licensee under the Indian Electricity Act, 1910, supplied electricity in certain areas of Uttar Pradesh. Hind Lamps Private Ltd., a manufacture...

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Supreme Court Upholds Conviction of Occupier-Cum-Manager for Operating Tobacco Processing Unit Without Licence Under Factories Act. Moistening, Stripping, and Packing of Tobacco Leaves Held to Be Manufacturing Process; Persons Employed Through Agency Deemed Workers Under Section 2(1)....

The case arose from a prosecution under the Factories Act, 1948, against the appellant, V. P. Gopala Rao, who was the occupier-cum-manager of a tobacco processing establishment at Eluru, owned by M/s....

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Supreme Court Allows Assessee’s Appeal, Holds That a Single Male Coparcener with Wife and Daughters Constitutes Hindu Undivided Family Under Wealth Tax Act. Assessment as Hindu Undivided Family Upheld; Ancestral Property Received on Partition Retains Joint Character Under Section 3 of the Wealth Tax Act, 1957....

The case concerned the wealth tax assessments of N. V. Narendranath for the years 1957-58, 1958-59, and 1959-60. The assessee, who was the sole surviving male coparcener in his family consisting of hi...

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Supreme Court Upholds Landlord's Suit for Eviction as Permission Valid at Time of Filing Despite Later Revocation by State Government. Suit under U.P. Rent Control Act Not Rendered Incompetent by State Government's Order Under Section 7-F Cancelling Permission Granted by Commissioner....

The case involved a landlord (respondent) who sought to evict his tenant (appellant) under the U.P. (Temporary) Control of Rent & Eviction Act, 1947. The Act restricts the right of landlords to instit...