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Supreme Court Quashes Board of Revenue Order Dismissing Appeal as Barred by Limitation in Jagir Abolition Case. Board Erred by Not Applying Limitation Act Principles to Exclude Time for Obtaining Copy of Judgment as Required by Sections 34 and 149(2) of Ryotwari Land Revenue and Tenancy Act, Samwat 2007....

The case arose from the resumption of a jagir under the Madhya Bharat Abolition of Jagirs Act, 1951. The appellant, a sardar and jagirdar in the former Gwalior State, had his jagir resumed on December...

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Supreme Court Allows State's Appeal, Sets Aside High Court Judgment in Punjab Sales Tax Case Over Deduction on Cotton Seed Sales. Cotton Seeds Obtained After Ginning Held Not Same as Unginned Cotton for Purchase Turnover Deduction Under Section 5(2)(a)(vi) of Punjab Sales Tax Act, 1948....

The Supreme Court considered whether a dealer was entitled under the Punjab Sales Tax Act, 1948 to deduct from his purchase turnover the sale price of cotton seeds sold to registered dealers. The deal...

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Supreme Court Upholds Expenditure Tax Act Classification Between Hindu and Mappilla Undivided Families. Differential Treatment of Hindu Undivided Families and Mappilla Families Under Marumakkattayam Law is Not Discriminatory Under Article 14 of Constitution of India, 1950....

The case concerned a challenge under Article 14 of the Constitution to Section 3(1) of the Expenditure-tax Act, 1957. The appellant was the karta of a Hindu undivided family governed by the Marumakkat...

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Supreme Court Allows Licensee's Enhancement of Electricity Rates Under Electricity Supply Act, 1948 — Amendment Permits Unilateral Rate Adjustment to Maintain Reasonable Profit. Licensee's Power to Enhance Rates under Amended Schedule VI Upheld; No Vested Right of Consumers Protected by General Clauses Act, 1897....

The dispute arose when Godhra Electricity Co. Ltd., a licensee under the Indian Electricity Act, 1910, supplying electricity in Godhra area, unilaterally enhanced its electricity rates in 1963. The ap...

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Supreme Court Addresses Allegations of Corrupt Practices in Election Petition Under Representation of People Act, 1951. The Case Examines Whether Distribution of Dummy Ballot Papers Omitting Candidate's Symbol and Government Benefits Constitute Corrupt Practices Under Section 123....

The appeal arose from an election petition filed by an unsuccessful candidate challenging the election of the returned candidate, who contested as a Congress nominee for a parliamentary constituency. ...

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Supreme Court Upholds Tax Department's Find that Colliery Sale Profits Are Business Income and Disallows Carry Forward of Ice Factory Loss. Isolated Transaction of Prospecting and Selling a Coal Mine Held to be Business Activity Under Income Tax Act, 1922, and Loss Cannot Be Carried Forward After Cessation of Business....

The assessee, a private limited company, carried on multiple businesses including coal mining and a dry ice factory. It obtained a prospecting licence for coal and after a short period sold the collie...

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Supreme Court Allows Revenue's Appeal in Income Tax Deduction Dispute — High Court Exceeded Jurisdiction by Reappraising Factual Findings. Compensation Paid Through Assessee to Former Agents Not Deductible Under Section 10(2)(xv) of Income-tax Act, 1922, as No Overriding Title Established....

The respondent, a subsidiary of Imperial Chemical Industries (London), acted as sole selling agent in India for I.C.I. (Export) Ltd., another subsidiary. Upon its appointment effective 1 April 1948, t...

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Supreme Court Upholds Retrospective Application of Section 157 Amendment in Land Reforms Dispute. Simultaneous Amendment of Section 157(1)(a) Read with Section 21(h) of U.P. Zamindari Abolition and Land Reforms Act, 1951, Given Retrospective Effect to Avoid Frustrating Legislative Intent....

The dispute pertained to the status of Sukhram Singh and Laiq Singh as Adhivasis or Asamis under the U.P. Zamindari Abolition and Land Reforms Act, 1951. Smt. Harbheji, a bhumidhar, sought their eject...