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Supreme Court Allows Appeal and Sets Aside Ejectment in East Punjab Urban Rent Restriction Act Dispute. Landlord Who Required Rented Land for Residential Construction Held Not Entitled to Eject Tenant Because Section 13(3)(a)(ii) of East Punjab Urban Rent Restriction Act, 1949 Permits Eviction Only When Land Is Needed for Business or Trade....

The dispute concerned the interpretation of Section 13(3)(a)(ii) of the East Punjab Urban Rent Restriction Act, 1949, in relation to ejectment of a tenant from rented land. The appellant was the tenan...

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Supreme Court Upholds Foreclosure Decree in Mortgage Suit; Pendente Lite Auction Purchaser Bound by Lis Pendens. Correction of Preliminary Decree from Sale to Foreclosure Under Sections 151 and 152 CPC Was Within Trial Court's Inherent Power and Not a Wrong Decision....

The dispute arose from a mortgage by conditional sale executed on June 2, 1933 by Sambhu Charan Das and Sannyashi Charan Das in favour of Panchu Gopal Srimani, then a minor, to secure repayment of Rs....

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Supreme Court Upholds Seniority List of Assistant Controllers in Import-Export Organisation Under Articles 14 and 16. Rotational Quota of 75:25 Between Direct Recruits and Departmental Promotees Held Constitutionally Valid....

The dispute arose from the seniority list prepared by the Government of India on 30 November 1961 for Assistant Controllers in the Import and Export organisation. The petitioners were departmental pro...

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Supreme Court Upholds Income-tax Officer in Section 23A Limitation Dispute; Order Under Section 23A Not an Order of Assessment. Section 23A of Indian Income-tax Act, 1922 Provides Machinery for Super-tax on Undistributed Income Without Attracting Limitation Under Section 34(3)....

The dispute arose from a notice issued by the Income-tax Officer, Special Investigation Circle, Ahmedabad, under Section 23A of the Indian Income-tax Act, 1922, to M/s Navanagar Transport & Industries...

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Supreme Court Upholds Final Foreclosure Decree in Mortgage Suit Despite Discrepancy in Preliminary Decree. Accidental Use of Sale Decree Language in Preliminary Decree Correctable Under Sections 151 and 152 of Code of Civil Procedure, 1908, and Doctrine of Lis Pendens Binds Auction Purchaser Pendente Lite Under Section 52 of Transfer of Property Act, 1882....

The dispute concerned a mortgage by conditional sale of land with constructions in Salkiah, District Howrah, executed on June 2, 1933, by Sambhu Charan Das and Sannyashi Charan Das to secure Rs. 2,750...

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Supreme Court Dismisses Writ Petition Challenging Seniority Fixation Between Departmental Promotees and Direct Recruits in Import-Export Organisation. Seniority List Upheld as Fixation Based on Valid Classification and Rotational System Under Articles 14 and 16(1) of Constitution of India, 1950....

This writ petition under Article 32 of the Constitution concerned the seniority of Assistant Controllers in the Import and Export Organisation of the Government of India. The petitioners were departme...

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Supreme Court Upholds Assessee in Income Tax Case Regarding Computation of Capital Gains on Renouncement of Right Shares. The Court held that net capital gain under Section 12B(2) of the Income-tax Act, 1922, must be determined after deducting loss due to depreciation in value of original shares, applying commercial principles....

This appeal concerned the proper computation of capital gains under the Indian Income-tax Act, 1922. The assessee, an individual, held 710 shares as investment. The company in which she held shares is...

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Supreme Court Upholds Trust's Claim to Income-tax Exemption Under Section 4(3)(i) of Income-tax Act, 1922 After Beneficiary's Surrender of Life Interest. Trust Properties Held Wholly for Charitable Purposes Following Valid Surrender Under Section 58 of Indian Trusts Act, 1882, Making Subsequent Income Exempt....

By an indenture dated 25 November 1946, Seth Walchand Hirachand and his wife Bai Kasturbai created a private trust in respect of shares, insurance policies, house property and lease lands. Under claus...

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Supreme Court Upholds Constitutional Validity of Security Deposit Precondition for Review Petitions. The Court held that requiring cash security of Rs. 2,000 as a precondition for filing a review petition under Order XL Rule 2(2) of the Supreme Court Rules, 1966 does not infringe Article 32 or Article 14, but reduced the security to Rs. 250 in the circumstances....

The case arose from a review petition filed by Lala Ram against the Supreme Court of India and others, challenging the constitutional validity of Order XL Rule 2(2) of the Supreme Court Rules, 1966, w...

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Supreme Court Upholds Revenue in Estate Duty Act Case Regarding Passing of Interest in Trust Shares. Beneficial Interest in Shares Held to Pass on Death of Minor Beneficiary Before Attaining Entitlement Age Under Sections 5 and 2(15) of Estate Duty Act, 1953....

The matter arose from a reference under the Estate Duty Act, 1953, concerning the estate of a beneficiary who died a minor. A deed of trust had settled 160 shares of a company equally upon the appella...