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Supreme Court Upholds Constitutional Validity of Section 1(3) of Employees' State Insurance Act, 1948 as Conditional Legislation, Dismissing Workmen's Appeals. Provision Empowering Central Government to Notify Commencement of Act Does Not Suffer from Excessive Delegation Due to Clear Legislative Policy and Phased Implementation Scheme....

The case involved a constitutional challenge by workmen against the validity of Section 1(3) of the Employees' State Insurance Act, 1948. The appellants were workmen employed in three industrial conce...

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Supreme Court Quashes Conviction of Appellants in Section 34 IPC Case for Lack of Physical Presence at Commission of Crime. Constructive liability under Section 34 of Indian Penal Code, 1860 fails where co-accused did not participate in actual criminal acts despite common intention....

The case arose from a criminal trial where three accused, including appellants Shiv Prasad Chunilal Jain (accused No. 3) and Pyarelal Ishwardas Kapoor (accused No. 2), were charged with offences under...

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Supreme Court Dismisses Writ Petitions Seeking Protection of Article 286(1)(a) Against Sales Tax Demands. Corporation or Company Is Not a Citizen Under Article 19 and Cannot Move Article 32 to Challenge Alleged Infringement of Fundamental Rights, Even If Shareholders Join....

The case involved a group of writ petitions filed under Article 32 of the Constitution of India by several companies, including Tata Engineering and Locomotive Co. Ltd., against the State of Bihar and...

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Supreme Court Upholds Tenant in Assam Non-Agricultural Urban Areas Tenancy Act, 1955 Case Concerning Retroactive Application of Section 5. The Court Held That Section 5(1)(a) Governs Suits and Appeals Pending at the Act's Commencement, Treating an Appeal as a Continuation of the Suit, Thereby Protecting Tenants from Ejectment....

The case involved two civil appeals before the Supreme Court of India arising from ejectment suits filed by landlords against tenants in Assam. The principal appeal, Civil Appeal No. 549 of 1962, was ...

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Supreme Court Quashes Recovery Provision in Sales Tax Act; Holds Section 11(2) Beyond State Legislative Competence. State's Attempt to Recover Unauthorized Tax Collections as Arrears of Land Revenue Fails as Not Ancillary to Taxing Power or Trade Regulation....

The dispute arose from the refusal of a registered dealer to remit sales tax collected from purchasers of betel leaves to the State Government. The dealer acted as an agent for resident and non-reside...

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Supreme Court Upholds State in Industrial Tax Validation Case; Amendments to Tax Rules and Assessments by Old Officers Validated. Validating Act Not Discriminatory Under Article 14 and Amendments to Indore Industrial Tax Rules Upheld Under Section 5 of Act 1 of 1948....

The appeal arose from a writ petition dismissed by the Madhya Pradesh High Court concerning validity of amendments to the Indore Industrial Tax Rules, 1927, and assessments made for the years 1940 to ...

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Supreme Court Upholds Assessee in Income-tax Act Case — Section 34(1A) Declared Constitutionally Valid, Not Violative of Article 14. Rational classification based on quantum of escaped income and applicability of normal assessment procedure under the Income-tax Act, 1922 justified the validity of Section 34(1A)....

The Supreme Court of India examined the constitutional validity of Section 34(1A) of the Indian Income-tax Act, 1922, which was introduced by an amendment in 1954 to deal with cases of income escaping...

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Supreme Court Dismisses Appellant's Challenge to Recovery of Evacuee's Deposit Under Section 48 of Administration of Evacuee Property Act, 1950. Amended Section 48 Applied Retrospectively as Procedural Law, and Deposit Claim Was Not Time-Barred Because Limitation Ran Only from Demand, Not from Date of Deposit....

This civil appeal by special leave arose from an order of the Deputy Custodian General concerning the recovery of Rs 85,000 from the appellant under the Administration of Evacuee Property Act, 1950. T...

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Supreme Court Upholds Appellant State in Agricultural Income-tax Matter — Historical Geographical Classification under Article 14 Validated. Bhopal State Agricultural Income-tax Act, 1953, Continued in Former Bhopal Region After States Reorganisation, Held Not Violative of Article 14 as Differential Treatment Was Based on Historical Reasons....

The dispute arose from the continued levy of agricultural income-tax in the former Bhopal State territory after its merger into the newly formed State of Madhya Pradesh. The respondent, Bhopal Sugar I...