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Supreme Court Dismisses State Appeals in Sales Tax Assessment Case Due to Non-Ousted Civil Court Jurisdiction and Non-Severable Illegal Levy. Assessment of Groundnut-Oil Merchant for Outside Sales Held Void as Legal and Illegal Levies Could Not Be Separated Under Madras General Sales Tax Act, 1939....

The Provincial Government of Madras (now State of Andhra Pradesh) appealed against the judgment of the Andhra Pradesh High Court which had allowed three suits filed by J.S. Basappa, a groundnut-oil me...

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Supreme Court Upholds Appeal of Former Indian Civil Service Officer Challenging Suspension Order Under All India Services (Discipline and Appeal) Rules, 1955. Rule 7(3) Held Ultra Vires Article 314 of Constitution of India for Members of Former Secretary of State's Services, as Only Central Government Could Order Interim Suspension....

The appellant joined the Indian Civil Service in 1939 and was posted in the Province of Madras. After the transfer of power under the Indian Independence Act on August 15, 1947, he was transferred to ...

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Supreme Court Upholds Setting Aside of Arbitration Award in Partnership Dissolution Case Due to Arbitrator Exceeding Jurisdiction. The Arbitrator's Inclusion of Depreciation and Appreciation in Goodwill Valuation Contrary to Deed of Reference Rendered Award Invalid Under Section 30 of Indian Arbitration Act, 1940....

The dispute arose from a partnership dissolution where the retiring partners sought payment of their shares as determined by an arbitrator. The firm, Vrajlal Manilal & Company, manufactured bidis and ...

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Supreme Court Allows Appeal of Commissioner of Income Tax in Income Tax Reference Matter; High Court Must Direct Tribunal to State Case as Tribunal Misdirected Itself in Law by Ignoring Essential Evidence. Tribunal's Finding Based on Single Circumstance and Assumed Fact Gives Rise to Referable Question Under Section 66(2) of Income-tax Act, 1922....

The Supreme Court addressed an appeal by special leave from a judgment of the Punjab High Court in an income tax matter concerning the scope of the High Court's power under Section 66(2) of the Income...

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Supreme Court Upholds High Court's Decision on Court Fee Valuation in Bombay Court Fees Act Case. Pendente Lite Interest Not Included in Subject-Matter in Dispute for Court Fee Unless Specifically Challenged Under Article 1, Schedule I of Bombay Court Fees Act, 1959....

The dispute arose from a suit for recovery of money instituted by the plaintiff-respondent No.1 against defendant No.7 in the Court of the Civil Judge (Senior Division) at Ahmedabad. The plaintiff cla...

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Supreme Court Upholds Displaced Creditors in Displaced Persons (Debts Adjustment) Act, 1951 Case on Maintainability of Claims Against State. State Bound by Necessary Implication and Held to be a Person Under Section 13 as Constitutional Entity Under Article 300; Claim Constituted Debt....

The appeals arose from thirteen consolidated matters concerning applications by displaced creditors under Section 13 of the Displaced Persons (Debts Adjustment) Act, 1951, seeking recovery of amounts ...

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Supreme Court Partly Allows Companies in Industrial Dispute Over Wage Fixation Due to Misapplication of Industry-Cum-Region Formula. The Court Held That Unskilled Factory Workmen Cannot Be Artificially Divided and Dearness Allowance Must Be Uniform for Same Wages Across Categories....

The judgment dealt with nine appeals by special leave arising out of awards of the Industrial Tribunal, Bombay, concerning industrial disputes between four appellant companies and their workmen. The d...

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Supreme Court Upholds Workmen in Section 25FF Transfer Dispute—Partial Transfer of Retail Business Not an Undertaking Transfer. Court Holds That Section 25FF of Industrial Disputes Act, 1947 Requires Transfer of Entire Undertaking or Distinct Separate Business; Retail Business Was Not Separate and Distinct....

The case arose from an industrial dispute between the Management of R.S. Madhoram & Sons (Agencies) (P) Ltd., the appellant transferee company, and its workmen, respondents, concerning the transfer of...

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Supreme Court Upholds Certifying Officer in Industrial Standing Orders Dispute Due to Jurisdiction Acquired Before Certification. Certification Under Central Act Valid Despite Initial Lack of Jurisdiction When Application Was Filed....

The litigation arose from a dispute over certification of standing orders for the Bhilai Steel Project, an industrial establishment under the control of the Central Government. The General Manager of ...

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Supreme Court Partially Allows Workmen in Industrial Dispute Regarding Retirement Age and Wage Structure. Retirement Age of Clerical and Subordinate Staff Increased from 55 to 58 Years Under Industrial Disputes Act, 1947; Claims for Reduction of Grades and Wage Scale Revision Rejected on Merits with Directions on Re-examination Principles....

The dispute arose between Balmer Lawrie and Co. and its employees, the workmen, who were the appellants before the Supreme Court after an award by the First Industrial Tribunal, West Bengal. The workm...