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Supreme Court Dismisses Appeal in Lease Renewal Case Due to Failure to Exercise Option Within Stipulated Time. Time Held to Be Essence of Contract in Option for Renewal of Lease; Equity Does Not Relieve Tenant from Own Neglect Absent Special Circumstances....

The dispute arose from a lease of land in Calcutta where the appellant, Caltex (India) Ltd., held a ten-year lease from the respondent, Bhagwan Devi Marodia, with an option for renewal. The lease date...

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Supreme Court Upholds Financial Commissioner's Decision, Dismisses Sub-Tenants' Appeal to Purchase Land. Interpretation of 'Landowner' and 'Tenant' Under Punjab Security of Land Tenures Act, 1953 Precludes Sub-Tenants from Claiming Purchase Rights Under Section 18....

The Supreme Court of India considered an appeal by two sub-tenants, Jaimal and Ram Singh, who had occupied agricultural land for over 30 years as sub-tenants under Sheo Parshad, the tenant of the orig...

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Supreme Court Sets Aside High Court’s Order for Return of Seized Currency Notes Without Hearing Affected Party. Bank as Innocent Holder Had Right to Possess and Was Entitled to Notice Before Order Modifying Disposal Under Section 520 of Code of Criminal Procedure, 1898....

The case involved a dispute over the return of 21 currency notes of Rs. 1,000 each, seized by the police from the appellant, State Bank of India, during an investigation into a cheating case against t...

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Supreme Court Dismisses Appeal of Union of India in Arbitration Dispute — Claim for Excess Timber Supply Held to Be Within Scope of Arbitration Clause. Recourse to Contract Necessary to Determine Claim, Confirming Arbitral Jurisdiction Under Arbitration Act, 1940....

The appeal arose from a contract between the Union of India and Salween Timber Construction (India) for the supply of teak logs. A dispute emerged when the respondent firm claimed that it had tendered...

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Supreme Court Allows Appeal of Tenant in Requisition Order Challenge Under Defence of India Act Case. Additional District Magistrate Not Empowered to Exercise Powers Under Section 29 Delegated to District Magistrates as Term 'District Magistrate' Does Not Include Additional District Magistrate....

This appeal arose from a writ petition filed by the appellant, a tenant of a shop at Batala, challenging an order of requisition dated March 24, 1964, passed by the Additional District Magistrate, Gur...

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Supreme Court Dismisses Appeal in Election Dispute Over Alleged Corrupt Practice of Free Conveyance. Free Conveyance Under Section 123(5) of the Representation of the People Act, 1951 Requires Proof of Gratuitous Transport, Not Just Vehicle Use...

This appeal arose from an election petition challenging the election of the respondent to the Gujarat State Legislative Assembly in February 1967. The appellant, an unsuccessful candidate, alleged tha...

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Supreme Court Upholds Landowner's Compensation in Land Acquisition Case Under Composite Notification. Absence of Separate Section 4(1) Notification Not Fatal When Landowner Consented and Government Had Taken Possession....

The dispute arose from the acquisition of land belonging to Vijay Cotton & Oil Mills Ltd. by the State of Gujarat. In 1949, the Government took possession of the appellant's land under an arrangement ...

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Supreme Court Upholds High Court Decision That Appellate Tribunal Has Implied Power to Stay Penalty Recovery Pending Appeal. Section 254 Income-tax Act's Appellate Jurisdiction Includes Incidental Power to Grant Stay to Prevent Frustration of Appeal....

The matter arose from penalty proceedings under the Income-tax Act, 1961. The Income Tax Officer imposed penalties on the assessee, M.K. Mohammed Kunhi, under Sections 271(1)(c) and 274(2) for conceal...

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Supreme Court Reviews Accrual of Income Under Income-tax Act, 1922 for Part B State Assessee. The core legal question is whether profits of a selling agent based in a Part B State accrue in that state or in taxable territory where goods are manufactured and shipped....

The Commissioner of Income-tax, Bangalore appealed against the decision of the High Court in favour of the assessee, Union of Tile Exports, Bangalore. The assessee firm carried on business at Bangalor...