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Supreme Court Upholds Enforcement Officer in Foreign Exchange Regulation Act Retention of Seized Documents Case. Magistrate's Order Permitting Retention of Two Documents Beyond Four Months Was Valid Because Adjudication Proceedings Under Section 23 Had Commenced Before Return Order....

The Supreme Court of India heard an appeal arising from a dispute over the retention of documents seized under the Foreign Exchange Regulation Act, 1947. The appellant was the State, represented by an...

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Supreme Court Allows Appeal in Probation of Offenders Act Case by Directing High Court to Apply Section 6 to a Juvenile Offender. The Court Held That Appellate and Revisional Courts Are Empowered Under Section 11 to Pass Orders Under Section 6 Even When the Trial Conviction Predated the Act's Extension....

The Supreme Court of India, by a majority of two judges, allowed an appeal by special leave against the order of the Punjab High Court which had declined to apply the Probation of Offenders Act, 1958 ...

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Supreme Court Dismisses Tea Exporters in Sales Tax Dispute Over Auction Sales to Foreign Buyers' Agents. State Sales Tax on Tea Auctions Upheld as Sales Not 'In the Course of Export' Under Article 286(1)(b) of Constitution and Section 5 of Central Sales Tax Act, 1956....

The dispute concerned the levy of sales tax under the Travancore-Cochin General Sales Tax Act, 1125 M.E. on transactions of sale of tea chests at public auctions held at Fort Cochin during the years 1...

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Supreme Court Upholds Assessee in Agricultural Income Tax Case Due to Co-ownership Not Partnership. Assessment Under Section 13 of Bihar Agricultural Income Tax Act, 1948 Applicable to Common Manager of Co-owners, Not Partnership Firm Under Section 3, Since No Partnership Agreement Existed....

The Supreme Court adjudicated an appeal by special leave against the Patna High Court's judgment dated September 29, 1959, which had answered a reference under Section 28(3) of the Bihar Agricultural ...

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Supreme Court Upholds Taxability of Interest Under Land Acquisition Act as Revenue Receipt. Statutory Interest Under Section 34 of Land Acquisition Act, 1894 Is Compensation for Delayed Payment, Not Capital Receipt, and Is Liable to Income-tax Under Indian Income-tax Act, 1922....

The appeal by certificate from the Punjab High Court concerned the income-tax treatment of interest received by an assessee whose land was compulsorily acquired. The appellant, Dr. Shamlal Narula, as ...

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Supreme Court Upholds State in Sales Tax Assessment on Tanning Bark Purchase Turnover. Purchase of Tanning Bark for Consumption in Manufacturing Process Held Taxable as Dealer Purchase Under Section 2(e) and Rule 5(2) of Hyderabad General Sales Tax Act, 1950....

The appeal before the Supreme Court of India arose from a sales tax assessment under the Hyderabad General Sales Tax Act, 1950 for the assessment year 1954-55. The respondent, a registered dealer carr...

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Supreme Court Upholds Conviction of Factory Occupier for Violating Factories Act Hours of Work Provisions. Individual Worker's Early Shift Does Not Fall Within 'Change in System of Work' Under Section 61(10) of Factories Act, 1948, and Section 63 Breach Is Established Without Mens Rea....

The case arose from a criminal appeal by special leave against the acquittal of an occupier/manager of a factory for contravention of the hours-of-work provisions under the Factories Act, 1948. The St...

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Supreme Court Allows Appeal by State Undertaking in Industrial Dispute Over Termination of Services Due to Reorganisation. Abolition of All Posts Does Not Amount to Reduction of Posts Under Item 1 of Schedule II of Central Provinces and Berar Industrial Disputes Settlement Act, 1947, Hence Section 31 Notice Procedure Not Required....

The litigation arose from the reorganisation of road transport undertakings following the States Reorganisation Act, 1956 and the Bombay Reorganisation Act, 1960. Three corporations established under ...