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Supreme Court Upholds Conviction of Accused in Murder Case and Clarifies Law on Insanity Defence. The Court held that the accused bears a special burden under Section 105 of the Indian Evidence Act to prove the defence of insanity, but even if not discharged, the evidence may raise reasonable doubt about mens rea warranting acquittal....

Background: The case was a criminal appeal by special leave before the Supreme Court of India arising from the conviction of the appellant for the murder of his wife. The appellant, charged under Sect...

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Supreme Court Upholds State's Range-wise Promotion System for Police Sub-Inspectors Against Constitutional Challenge. The Court held that the three-tier promotion system under Police Act 1861 and Articles 14 and 16 of Constitution did not deny equality, as mere possible hardship or abuse was insufficient to invalidate an administratively efficient system....

The dispute arose out of a writ petition filed under Article 32 of the Constitution by a head constable from the former State of Ajmer who challenged the system of promotion of head constables to the ...

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Supreme Court Dismisses Revenue Appeal in Income-tax Act, 1922 Bonus Shares Valuation Case. Cost of acquisition of bonus shares determined by spreading original cost of old shares over old and bonus shares ranking pari passu, not at face value or nil, under Income-tax Act, 1922....

The Supreme Court of India addressed an income tax appeal concerning the correct method of determining the cost of acquisition of bonus shares for computing profit on their sale. The assessee, Dalmia ...

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Supreme Court Dismisses State Appeals in Export Duty Refund Dispute; Holds State of Rajasthan Liable for Pre-Merger Obligations Under Article 295(2). Continuing old laws of merged States without change constituted recognition of prior liabilities, and no competent law extinguished the refund right....

The dispute arose from export permits issued by the former Dholpur State in 1947, where exporters deposited export duties in advance. The respondents, residents of the former Dholpur State, could not ...

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Supreme Court Upholds State in Sales Tax Validation Act Challenge. Retrospective Definition of 'Manufacturer' Under Section 2 of Orissa Sales Tax Validation Act, 1961 Is Constitutionally Valid and Does Not Violate Articles 14 or 19(1)(g) of Constitution....

The dispute concerned the constitutional validity of Section 2 of the Orissa Sales Tax Validation Act, 1961, which retrospectively defined the term 'manufacturer' in a sales tax exemption notification...

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Supreme Court Dismisses Appeal Against Cancellation of Allotment of Urban Land Under Displaced Persons Compensation and Rehabilitation Rules, 1955. Allotment of Khasra Nos. 880, 881 and 882 Within Extended Municipal Limits of Kharar Held Invalid Because Land Was Urban Area on Date of Allotment Under Rule 2(h)....

The appellant, Bihari Lal Batra, was the son of a displaced person who owned agricultural property in Pakistan and moved to India after partition. The father died in 1952, and the appellant was allott...

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Supreme Court Upholds Official Liquidator's Application to Publicly Examine Bank Directors Under Section 45G of Banking Companies Act, 1949. Section 45G Held Constitutionally Valid as Article 20(3) Protection Not Available at Pre-Accusation Stage of Public Examination....

The appeals arose from winding up proceedings of Palai Central Bank Ltd. before the Kerala High Court. The appellants, K. Joseph Augusthi (Managing Director) and K. George Thomas and George Joseph (Di...

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Supreme Court Dismisses Revenue Appeals in Income Tax Recovery Matter — Recovery Proceedings Cannot Continue Without Fresh Demand Notice After Appellate Reduction. Assessment Reduced in Appeal Supersedes Original Default and Recovery Certificates; Mandatory Notice Under Section 29 of Income-tax Act, 1922 Required Before Treating Assessee as Defaulter....

The dispute arose from income tax recovery proceedings initiated against an assessee for assessment years 1953-54 and 1954-55. The Income-tax Officer passed assessment orders on March 23, 1955, determ...