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Supreme Court Upholds Income Tax Officer's Reassessment Notices in Income-tax Act Case Despite Service Beyond Limitation Period. Section 4 of Income-tax (Amendment) Act, 1959, Saved Notices Issued Under Section 34(1) of Income-tax Act, 1922, as 'Issued' Includes 'Served', Even Though Served After Eight-Year Period....

The Supreme Court heard two appeals by special leave concerning the true construction of Section 4 of the Income-tax (Amendment) Act, 1959 (Act No. 1 of 1959). The dispute arose from reassessment noti...

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Supreme Court Upholds State in Service Conditions Dispute Under States Reorganisation Act, 1956. General Memorandum from Central Government Constitutes Previous Approval Under Section 115(7) Proviso, and No Infringement of Article 16 Found in Promotion and Reversion Decisions....

The petitioner, a Lower Division Clerk selected by the Madras Public Service Commission in 1949 and allotted to the Revenue Department in South Kanara District, challenged the variation of his conditi...

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Supreme Court Upholds Employer in Industrial Dispute Over Dismissal for Assault on Co-Employee; Standing Order 22(viii) Covers Employment-Related Off-Duty Misconduct. Dismissal of Workman for Assault Outside Factory Was Valid as Assault Arose from Incentive Bonus Scheme Dispute Under Standing Order 22(viii) of Certified Standing Orders....

The dispute arose from the dismissal of K.K. Raghavan, a workman employed by Tata Oil Mills Co. Ltd., a public limited company engaged in the manufacture of soaps and toilet articles with a factory at...

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Supreme Court Upholds Licensee's Right to Adjust Electricity Rates under Electricity Supply Act, 1948, Overriding 1910 Act Maxima. Civil Court Cannot Declare Rates Illegal for Excess Clear Profit Except Through Rating Committee; Burden Rests on Consumer Alleging Violation....

The dispute concerned the legality of electricity charges levied by a licensee after the Electricity Supply Act, 1948 came into force. The appellant, a company supplying electricity under a licence is...

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Supreme Court Upholds Appellant in Hindu Joint Family Property Partition Dispute; Properties Acquired in Names of Family Members Presumed from Joint Family Funds When Nucleus Sufficient. Court Held That Karta Cannot Be Called to Account for Past Transactions Absent Fraud or Misrepresentation, but Enquiry Directed to Ascertain Joint Family Properties....

The litigation arose out of a partition suit among three brothers who were members of a joint Hindu family. The eldest brother, Ramakrishna, became the Karta after their father's death in 1908, when t...

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Supreme Court Upholds State in Electricity Tariff Dispute Under Madras Essential Articles Control and Requisitioning Act, 1949. Notified orders enhancing agreed rates were valid under Section 3(1) as power to regulate supply of essential articles includes increasing tariff in public interest....

The dispute arose from two notified orders issued by the State of Andhra Pradesh on 28 and 30 January 1955, enhancing the tariffs for electricity supplied to bulk consumers. The appellants, rice and o...

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Supreme Court Dismisses State Appeal in Deputation Reversion Case; Government Servant Entitled to Promotion in Parent Department. Rule 50(b) of Bombay Civil Services Rules Mandates Restoration of Position Had Deputation Not Occurred....

The Supreme Court of India heard an appeal by the State of Mysore against a judgment of the Mysore High Court which had granted relief to the respondent, M.H. Bellary, a government servant originally ...

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Supreme Court Partially Allows Management's Appeal in Industrial Dispute Over Christmas Bonus, Reducing Festival Bonus from 1 1/2 Months to 1 Month's Salary. Implied Condition of Service for Festival Bonus Established Only Where Payment Connected with Festival, and Minimum One Month's Salary Retained Each Year Constituted Festival Bonus....

The dispute arose between the Management of Bombay Co. Ltd. and its workmen at the Cochin branch regarding payment of bonus for the financial years 1957-58 and 1958-59. The matter was referred to the ...

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Supreme Court Upholds Labour Commissioner in Industrial Dispute Over Illegal Strike. Employer Cannot be Compelled to Wait for Declaration of Strike Illegality Under Section 42(1)(g) CP & Berar Act; Labour Commissioner Has Incidental Jurisdiction Under Section 16(3)....

The dispute arose out of the summary dismissal of an employee, Sulemankhan Mullaji, by Burhanpur Tapti Mills Ltd. on 21 September 1956. The employer alleged that the employee had instigated workers of...

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Supreme Court Dismisses Employer's Appeal in Payment of Wages Act Case, Holding Industrial Award Wages Are Recoverable Under Section 15. Award-Mandated Wage Rates Constitute 'Wages' Under Section 2(vi) of the Payment of Wages Act, 1936, as Industrial Adjudication Supplements and Replaces Contractual Terms....

This appeal by special leave arose from a dispute under the Payment of Wages Act, 1936. The appellant, representing Sasamusa Sugar Works Ltd., challenged the Patna High Court's dismissal of its writ p...