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Supreme Court Upholds Plaintiff in Inheritance Dispute Over Non-Ancestral Property Under Customary Law. Sister and Sister's Son Exclude Collaterals When Custom Does Not Cover Non-Ancestral Property and Personal Law Applies Under Punjab Customary Inheritance Principles....

The dispute arose out of a suit for possession filed by the respondents, Mst. Nikko (sister of Pohla) and Jarnail Singh (son of another sister, Mst. Har Kaur), against the appellants, Mara (a collater...

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Supreme Court Dismisses State's Appeal in Uttar Pradesh Private Forests Act Jurisdiction Matter. Trial by First Class Magistrate Held Void Because Section 15(2) of Uttar Pradesh Private Forests Act, 1949 and Section 29(1) of Code of Criminal Procedure, 1898 Confer Exclusive Jurisdiction on Second or Third Class Magistrates....

This appeal arose from a criminal trial for an offence under Section 15(1) of the Uttar Pradesh Private Forests Act, 1949. The State of Uttar Pradesh appealed against a High Court order quashing the t...

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Supreme Court Dismisses Criminal Appeal by Appellant in Foreigners Act Case — High Court's Reversal of Acquittal Upheld. Deported Pakistani National Re-entering India Without Passport Was Foreigner Under Amended Section 2(a) of Foreigners Act, 1946 and Could Not Invoke Section 9(2) of Citizenship Act, 1955....

The Supreme Court heard a criminal appeal by special leave against the judgment of the High Court of Jodhpur which had reversed the acquittal of the appellant and convicted him for contravening Sectio...

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Supreme Court Upholds Revenue in Income Tax Appeal Over Bottle Return Security Deposits as Trading Receipts. Payment collected as empty bottle return security deposit was part of consideration for sale of bottled liquor and assessable under Section 10 of Indian Income-tax Act, 1922, despite statutory amendment under Punjab Excise Act, 1914....

The appeals arose from income tax assessments of the respondent, a distiller of country liquor, for the assessment years 1946-47, 1949-50, 1950-51, and 1951-52. The respondent sold bottled liquor to l...

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Supreme Court Upholds Disciplinary Penalty against Postal Employee in Strike Ban Challenge, Holding No Fundamental Right to Strike. Essential Services Maintenance Ordinance, 1960 Sections 3, 4 and 5 Did Not Infringe Article 19(1)(a) and 19(1)(b) of Constitution of India as They Regulated Illegal Strikes Only....

The dispute arose from a nationwide strike by employees of the Posts and Telegraphs Department commencing at midnight on 11 July 1960. The petitioner, an officiating Teleprinter Supervisor at Jaipur, ...

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Supreme Court Acquits Appellant in Cheating Case for False Representations to Public Service Commission: No Damage to Reputation or Property Proved. Conviction Under Section 419 IPC Set Aside as Deception of Statutory Adviser Did Not Amount to Cheating Absent Proof of Damage or Delivery of Admission Card....

The Supreme Court heard a criminal appeal by special leave against the conviction of the appellant under Section 419 of the Indian Penal Code, 1860, for cheating the Madras Public Service Commission. ...

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Supreme Court Upholds Appellant Manufacturers in Excise Levy Dispute, Holding State Cannot Levy Supervisory Fee After Medicinal and Toilet Preparations (Excise Duties) Act, 1955. Rule 36 of Medical Preparations and Spirituous Rules, 1345F Repealed by Section 21 of the 1955 Act and Rule 143 of 1956 Rules, Barring State from Levying Charges Under Article 277....

The Supreme Court heard five connected civil appeals on certificate from the Andhra Pradesh High Court involving a common question of law. The appellants were manufacturers of medicines that required ...

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Supreme Court Allows Revenue's Appeal in U.P. Sales Tax Act Case Due to Retroactive Amendment. Retroactive Section 31 of U.P. Sales Tax Act, 1948 Required Assessing Dealer Who Opted for Previous Year Turnover at Altered Rates as if They Were in Force During Previous Year....

This appeal arose from a sales tax reference under the U.P. Sales Tax Act, 1948. The assessee, a manufacturer of cotton yarn and registered dealer, had opted under Section 7 of the Act to be assessed ...

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Supreme Court Allows Assessee in Sales Tax Dispute Over Tea Auctioned at Fort Cochin Outside Taxing State. Property in Goods Passed at Auction in Madras State, Making Sales Outside Travancore-Cochin Under Article 286(1)(a) of Constitution and Not Taxable Under Travancore-Cochin General Sales Tax Act, 1950....

Background: The appellant, a company owning tea estates, was assessed to sales tax under the Travancore-Cochin General Sales Tax Act, 1950 for assessment years 1954-55 and 1955-56. The dispute concern...