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Supreme Court Upholds Tax Department in Sales Tax Assessment Dispute; Writ Petitions Dismissed for Bypassing Statutory Remedy. Explanation to Section 2(12) Assam Sales Tax Act, 1947 Held Intravires and Not Violative of Legislative Competence....

The appeals arose from orders of the Assam High Court dismissing writ petitions filed by the appellants, who were jute dealers with their principal place of business in Calcutta and a branch office at...

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Supreme Court Upholds Land Cess Demand on Mining Lease as Tax on Land Under Madras District Boards Act, 1920. Royalty and Dead Rent Included in Annual Rent Value for Land Cess, and Recovery as Arrears of Land Revenue Upheld Under Madras Revenue Recovery Act....

The case arose from a mining lease granted by the Government of Madras to the appellant's father for working and winning iron ore in a village in Chittoor district. After the district became part of A...

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Supreme Court Upholds Customs Confiscation of Vessel Under Sea Customs Act for Concealed Gold Smuggling; Foreign Shipping Company Not Entitled to Article 19 Protection. Section 52A Prohibits Entry of Vessels with Concealment Adaptations, and Fine of Rs 25 Lakh in Lieu of Confiscation Was Not Excessive....

The appellant, Indo-China Steam Navigation Co. Ltd., a foreign shipping company carrying on business of carriage of goods and passengers by sea, owned the motor vessel 'Eastern Saga'. The vessel arriv...

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Supreme Court Allows Accused in Dacoity-Murder Case Due to Misapplication of Co-Accused Confession as Substantive Evidence. Conviction Based Solely on Section 30 Indian Evidence Act Confession Fails as Such Confession is Not Evidence Under Section 3 and Cannot Substitute Independent Proof....

This criminal appeal before the Supreme Court of India arose from the conviction and death sentence imposed on the appellants for dacoity and murder under Section 396 of the Indian Penal Code, 1860. T...

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Supreme Court Upholds Appellants in Private Market Stall Dispute: Stall-Holders Held Licensees Not Tenants. Exclusive Possession Coupled with Interest Not Established, and Provisions of Madras City Municipal Act, 1919 Sections 303-308 Indicated License Due to Regulatory Duties....

The appeal arose from a suit filed by stall-holders in Zam Bazar Market, Madras, owned by Mrs. M. N. Clubwala and another, against the owners and contractors. The stall-holders sought injunctions rest...

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Supreme Court Dismisses Income Tax Department's Appeal in Income Escapement Reassessment Case Under Section 34 of Indian Income-tax Act, 1922. Reassessment Notice for a Year Other Than Appeal Year Held Time-Barred Despite Direction of Appellate Assistant Commissioner....

The appeal before the Supreme Court arose from a writ petition filed by the assessee before the Allahabad High Court challenging a notice issued by the Income-tax Officer under Section 34(1) of the In...

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Supreme Court Upholds Income-Tax Officer in Section 34(1)(a) Notice Validity — Commissioner's Sanction Sufficient for Escaped Income Below One Lakh After Eight Years. The Second Proviso to Section 34(3) of the Income-tax Act, 1922 Overrides the Eight-Year Limitation in Clause (ii) of the First Proviso to Section 34(1), Making the Notice Valid....

On 29 January 1964, the Supreme Court of India delivered judgment in an appeal by special leave filed by the First Income-tax Officer, Bombay against the Bombay High Court's decision in a writ petitio...