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Supreme Court Partially Allows State Appeal in Jammu & Kashmir Motor Spirit Sales Tax Case, Holding Pre-6 September 1955 Tax Valid. Inter-State Sales Under Article 286(2) Could Be Taxed Only for Period Validated by Sales Tax Laws Validation Act, 1956; Composite Assessment Order Severable by Period....

The dispute arose from a sales tax assessment under the Jammu & Kashmir Motor Spirit (Taxation of Sales) Act, 2005 (1948 A.D.) against Caltex India (Ltd.), the respondent, for supplies of petrol, HSD,...

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Supreme Court Upholds High Court Decision Barring Fresh Assessment Under U.P. Agricultural Income-tax Act, 1948 on Ground of Limitation. Board of Revision's Direction for Fresh Assessment Was Invalid as Assistant Collector Lacked Jurisdiction and Notices Were Quashed Under Sections 14, 15(3), and 25 of the Act....

The dispute arose under the U.P. Agricultural Income-tax Act, 1948 concerning assessment of agricultural income for the account period 1355 Fasli (1 July 1947 to 30 June 1948) of the respondent, Raja ...

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Supreme Court Upholds Revenue in Advance Tax Adjustment Dispute Under Indian Independence Act, 1947. Advance Tax Paid in Lahore Before Partition Could Not Be Claimed Again in India After Pakistan Assessment Adjusted It Under Section 18A(11) of Income-tax Act, 1922....

The dispute arose from the partition of India and its effect on advance tax paid under the Indian Income-tax Act, 1922. The assessee, a public limited company manufacturing stationery goods, had its r...

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Supreme Court Sets Aside Commissioner's Review Order Under Rule 83 of Orissa Sales Tax Rules; Review Jurisdiction Cannot Rehear Merits. Reversal of Earlier Refund Order Based on Limitation and Construction of Assessment Orders Was Not Permissible as Error Apparent on Face of Record Under Rule 83, Orissa Sales Tax Rules, 1947....

The appeal arose from an order of the Commissioner of Sales Tax, Orissa, passed under Rule 83 of the Orissa Sales Tax Rules, 1947, reviewing his earlier order directing refund of sales tax to the appe...

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Supreme Court Dismisses Respondent's Claim of Reduction in Rank, Holds Mere Reversion from Officiating Post Not Violative of Article 311(2) of the Constitution of India. The Court distinguished Vaikunthe's case, finding that reversion without permanent bar to promotion does not attract Article 311(2)....

The case arose from the Southern Railway where the respondent, S. Raghavendrachar, was originally employed as a Train Examiner in the pay scale of Rs. 100-5-125-6-185. He was promoted to officiate in ...

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Supreme Court Hears Appeal on Limitation Issue Regarding Temple Property Alienations. High Court had applied Art. 134-B of Limitation Act, 1908 and rejected adverse possession claim since alienor was alive....

The dispute concerned lands granted in inam to a temple. By 1929, the manager of the temple had sold all the properties through various sale deeds and left the village. Other persons then managed the ...

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Supreme Court Upholds High Court's Writ in Income Tax Dispute Over Dividend Distribution on Agricultural Land Capital Gains. Accumulated Profits Exclude Capital Gains from Sale of Agricultural Land, Which Is Not a Capital Asset Under Section 2(4-A) of Income-tax Act, 1922....

The dispute arose from the distribution of Rs. 8,50,000 by the liquidators of M/s. Short Brothers (P) Ltd. to its shareholders after the company sold its assets, including agricultural lands and build...

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Supreme Court Allows Appellant in Kerala Surcharge on Taxes Act Case Because Act Not Retrospective for Assessment Year 1957-58. Kerala Surcharge on Taxes Act, 1957 Section 2 Held Inapplicable to Agricultural Income-Tax Assessment for Year Beginning April 1, 1957 as Act Commenced on September 1, 1957 Without Retrospective Effect....

The dispute arose from the assessment of the appellant tea estate company to agricultural income-tax under the Kerala Agricultural Income-tax Act, 1950 for the assessment year 1957-58. The revenue aut...

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Supreme Court Dismisses Appeal of Railway Employee Against Deletion of Name from Promotion Panel as Not Amounting to Reduction in Rank. Provisional Inclusion in Panel Under Promotion and Selection Rules Did Not Confer Right to Post, Thereby Not Attracting Article 311 Constitution of India....

The appellant was a substantive Travelling Ticket Examiner in the North Eastern Railway. The next higher post of Travelling Ticket Inspector was a selection post filled by a Selection Board in accorda...

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Supreme Court Upholds Income-tax Officer in Income-tax Reassessment Matter — Notice Under Section 34 to Hindu Undivided Family Valid Despite Individual Assessments. Hindu Undivided Family Is a Separate Assessable Entity Under Indian Income-tax Act, 1922, and Its Existence Excludes Members' Liability; No Election Between Family and Members....

The dispute arose from a notice issued under Section 34 of the Indian Income-tax Act, 1922 to the respondent as karta of a Hindu undivided family for the assessment year 1955-56. Up to the assessment ...