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Supreme Court Allows State Appeal and Restores Conviction Under Madhya Bharat Panchayat Act; Section 63 Bar on Legal Practitioners Held Not Unconstitutional as Act Provides No Imprisonment. Article 22(1) Right to Counsel Not Applicable to Trials Where Personal Liberty Cannot Be Deprived....

The dispute arose from a prosecution for trespass under Section 447 of the Indian Penal Code, 1860. The respondents were arrested by police and released on surety bonds, then tried before a Nyaya Panc...

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Supreme Court Upholds Refusal to Stay Suit Filed by Plaintiff in Arbitration Agreement Dispute Under Indian Arbitration Act, 1940. Contractual Arbitration Clause Not Enforced as Court Found Sufficient Reason Under Section 34 Due to Complexity of Applicable Rules, Alleged Bias of Registrar, and Prolonged Delay....

The Supreme Court of India heard an appeal by special leave against the judgment of the Punjab High Court dated February 22, 1962, which had upheld the lower appellate court's order setting aside a st...

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Supreme Court Upholds Assessee in War Profits Tax Dispute Due to Retrospective Application of Dividend Exemption. Dividend Income from Company Already Subject to War Profits Tax Excluded Under Explanation to Rule 3 of Gwalior War Profits Tax Ordinance, Samvat 2001....

Background: The dispute concerned the levy of Gwalior War Profits Tax on dividend income received by the assessee, M/s. Binodram Balchand of Ujjain, who was the managing agent of Binod Mills Ltd., a p...

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Supreme Court Upholds Assessee Dealers' Claim to Concessional Central Sales Tax Rate on Inter-State Sales Supported by Form C Declarations. Tax Authority Cannot Deny Section 8(1) Benefit Merely Because Form C Lists Multiple Statutory Purposes or Because Goods Are Allegedly Incapable of Declared Use or Used Otherwise....

The appeals arose from orders of the Madras High Court concerning the applicability of the concessional rate of central sales tax under Section 8(1) of the Central Sales Tax Act, 1956, to inter-State ...

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Supreme Court Upholds Preventive Detention of Newspaper Editor Under Defence of India Rules. Detention Order Under Rule 30(1)(b) Held Valid as Rule 30(1)(b) Not Ultra Vires Section 3(2)(15)(i) of Defence of India Act, 1962 and Proclamation of Emergency Under Article 352 Need Not State Presidential Satisfaction....

Background — The dispute involved a writ petition under Article 32 of the Constitution filed by P. L. Lakhanpal, a newspaper editor, who was detained by the Central Government under Rule 30(1)(b) of...

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Supreme Court Upholds Appeal and Dismisses Foreclosure Suit Due to Improper Joinder and Limitation Bar. Court Reverses High Court's Addition of Plaintiffs and Defendants Under Order 1 Rule 10 CPC as the Added Parties' Claims Were Time-Barred Under Section 22 of the Indian Limitation Act, 1908....

The dispute arose from a mortgage executed in 1934 in the former State of Hyderabad. The mortgage amount became due in 1943. The first respondent, claiming to be the adopted son of the mortgagee, file...

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Supreme Court Allows Revenue Appeal and Directs Reference in Wealth Tax Reassessment Matter. Interpretation of 'Information' Under Section 17(b) of Wealth Tax Act, 1957 in Pari Materia with Section 34(1)(b) of Indian Income-tax Act, 1922 Raises Question of Law Due to Divergent High Court Views....

The case arose from two special leave appeals by the Commissioner of Wealth Tax, West Bengal, against the Calcutta High Court's refusal to direct the Income-tax Appellate Tribunal to state a case for ...

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Supreme Court Allows Defendant's Appeal in Partnership Property Partition and Accounts Case, Setting Aside Pre-Suit Interest on Rental Income. Co-Owner Collecting Rent Not a Trustee Absent Advantage Gained in Derogation of Other Co-Owners' Rights Under Sections 90 and 95 of Indian Trusts Act, 1882....

The dispute arose from a dissolved partnership between the plaintiffs and the defendant, who had been partners and had purchased immovable property in Freeganj, Ujjain, comprising Blocks Nos. 206 and ...