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Supreme Court Upholds Municipal Corporation in Calcutta Municipal Act Licence Fee Case. Majority Rules that 'Fee' under Section 548(2) is a Tax and Delegation of Rate-Fixing is Valid....

The dispute arose from a resolution passed by the Corporation of Calcutta in 1958 changing the basis of levy of license fee on cinema houses from annual valuation to a per-show rate based on sanctione...

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Supreme Court Dismisses Appeal in Res Judicata Dispute over Writ Decision Barring Subsequent Suit. High Court's Earlier Merits-Based Dismissal in Article 226 Writ Petition Operated as Res Judicata in Later Regular Suit on Same Surety Liability Issue, Applying General Principles Under Section 11 of Code of Civil Procedure, 1908....

The appeal before the Supreme Court of India arose from a dispute over the applicability of res judicata to a decision rendered in a writ petition under Article 226 of the Constitution. The appellant ...

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Supreme Court Upholds Procuring Agents in Essential Supplies Act Case; Surcharge Collections by State Declared Illegal Without Legislative Sanction. Procuring Agents Not Government Agents under Rice Procurement Scheme, and Executive Levy of Surcharges Violated Article 62 of Limitation Act, 1908....

The litigation arose from suits filed by procuring agents and wholesalers appointed under the rice procurement scheme in Madras State during 1947-1948, governed by the Essential Supplies (Temporary Po...

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Supreme Court Acquits Partner in Criminal Breach of Trust Case; Lack of Specific Entrustment Fatal to Section 409 IPC Conviction. Partner's Undefined Ownership Over Partnership Assets Precluded Liability for Dishonest Misappropriation Under Section 403 IPC....

The dispute arose from a partnership firm, Messrs. Bharat Silp Pramandal, formed for building construction. The appellant was the working partner. The firm was constituted in 1954, originally with eig...

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Supreme Court Upholds Respondent-Defendants in Restitution and Execution Limitation Matter Under CPC Section 144 and Limitation Act. Application for restitution held to be execution application, and amendment of decree reset limitation under Article 182(4) Limitation Act, 1908, making applications within time....

The Supreme Court adjudicated two civil appeals by special leave arising from miscellaneous applications before the Civil Judge, Nadiad, Gujarat. The appellant, Mahjibhai Mohanbhai Barot, was the succ...

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Supreme Court Dismisses Assessee's Set-Off Claim Under Section 49E of Indian Income Tax Act, 1922 Due to Final Rejection of Refund Claim. Non-Subsisting Obligation to Refund Bars Set-Off Despite Absence of Prior Adjudication Requirement....

The dispute arose from an assessee company's claim to set off refunds due under double taxation relief rules against tax demands under Section 49E of the Indian Income-tax Act, 1922. The appellant, Hi...

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Supreme Court Acquits Appellant in Criminal Breach of Trust Case as Letter Claiming Ownership Raised Only a Civil Dispute. Mere Assertion of Ownership Over a Hired Motor Without Change in Use or Disposal Does Not Constitute Dishonest Misappropriation Under Section 405 Indian Penal Code, 1860....

This criminal appeal arose from a complaint alleging criminal breach of trust under Section 406 of the Indian Penal Code, 1860. The appellant, Mohd. Sulaiman, had hired an electric motor from Modern E...

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Supreme Court Upholds High Court Decision Setting Aside Election in Representation of the People Act Matter Due to Improper Refusal of Votes by Presiding Officer. Improper Refusal to Receive Votes Cast for Defeated Candidate Materially Affected Election Result Under Section 100(1)(d)(iii) of Representation of the People Act, 1951....

The appeal arose from an election petition challenging the election of the appellant to the Maharashtra Legislative Assembly from the Mahad Constituency. The appellant and the respondent were candidat...

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Supreme Court Upholds Levy of Wealth Tax on Hindu Undivided Families Under Entry 86 of Union List. The Court ruled that the term 'individuals' in Entry 86 includes groups of individuals such as Hindu undivided families, thereby validating Section 3 of the Wealth-tax Act, 1957....

The appeals arose from writ petitions filed by Hindu undivided families challenging the constitutional validity of Section 3 of the Wealth-tax Act, 1957, insofar as it levied wealth tax on Hindu undiv...