Supreme Court

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Supreme Court Upholds Senior Electric Inspector in Indian Electricity Act Case by Holding 'Telegraph Line' Includes Wires Used in Wireless Receiving Apparatus. Definition of 'Telegraph Line' Encompasses Wireless Receiving Station Wires Under Section 3(4) of Indian Telegraph Act, 1885, and Section 34(2)(b) of Indian Electricity Act, 1910, Rejecting Contemporanea Expositio Maxim....

The litigation arose from severe electrical interference observed in a Post and Telegraph Wireless Station located within 100 feet of a factory operated by Laxmi Narayan Chopra, carrying on business a...

Supreme Court

Supreme Court Upholds Revenue in Income Tax Assessment of Wakf Under Section 41(1) of Indian Income-tax Act, 1922. First Proviso Applied as Beneficiaries' Shares Were Indeterminate, Requiring Tax at Maximum Rate....

The appeal arose from Kerala High Court's decision in a reference under Section 66 of the Indian Income-tax Act, 1922. The dispute concerned the correct tax status of a wakf for assessment year 1955-5...

Supreme Court

Supreme Court Upholds Custom House Agents Licensing Rules Except Unfettered Discretion and Revenue Fee. Rules Restricting Number of Licences, Requiring Financial Reliability, and Imposing Fiduciary Controls Are Reasonable Restrictions Under Article 19(6) of Constitution, and Section 39(1) of Sea Customs Act, 1878 Covers Deemed Owner for Short Collection of Duty....

The petitioners were licensed Dalals at New Customs House, Bombay, holding permanent or temporary licences issued under Section 202 of the Sea Customs Act, 1878 prior to its amendment by Act 21 of 195...

Supreme Court

Supreme Court Upholds Assessee in Income Tax Appeal Concerning Earned Income Relief on Minor Sons' Partnership Profits. Interpretation of Section 2(6AA) of Income-tax Act, 1922 Favours Father Who Was Active Partner and Had Minors' Shares Included in Total Income Under Section 16(3)(a)(ii)....

The Supreme Court adjudicated a tax dispute concerning the availability of earned income relief under the Income-tax Act, 1922, when the share of profits of minor sons, admitted to the benefits of a p...

Supreme Court

Supreme Court Upholds State in Requisition of Tea Estate Land Under Assam Land (Requisition and Acquisition) Act, 1948. State Act, a Pre-Constitution Law Continued Under Article 372, Was Not Altered or Repealed by the Tea Act, 1953, and Its Compensation Provisions Satisfied Article 31(2) by Providing Agreed Compensation or Reference to Court Under the Land Acquisition Act, 1894....

The litigation arose from two requisition notifications issued by the Deputy Commissioner of Cachar at Silchar on December 4 and December 5, 1959, under the Assam Land (Requisition and Acquisition) Ac...

Supreme Court

Supreme Court Dismisses Tenant's Appeal in Bombay Rent Act Dispute Because Agricultural Land Lease Not 'Premises' Under Section 5(8). Material Date for Determining 'Premises' Status is Date of Letting, Not Date of Application, So Subsequent Conversion of Land Use Did Not Bring Plot Within Rent Control Act....

The dispute concerned the applicability of the Bombay Rents, Hotel and Lodging Houses Rates Control Act, 1947 to agricultural land subsequently converted to non-agricultural use. The appellant, Mst. S...

Supreme Court

Supreme Court Dismisses Corporation's Appeal in Municipal Valuation Dispute. Standard Rent Under Rent Control Act Caps Annual Value Under Section 127(a) of Calcutta Municipal Act, 1923....

The dispute concerned the determination of annual value for municipal assessment of premises No. 296, Bowbazzar Street, Calcutta, owned by the respondents. The Corporation of Calcutta, the appellant, ...

Supreme Court

Supreme Court Upholds Dismissal of Lessee's Suit in Quarry Permit Dispute; No Presumption of Mineral Ownership Without Record-of-Rights. Section 42(2) Punjab Land Revenue Act, 1887 Not Attracted When Record-of-Rights Not Produced, and Collector's Refusal Based on Controlled Area Found Valid....

The dispute concerned the right to quarry stones from certain agricultural land in Naraina Village, Delhi, which was regulated by the Delhi Minor Mineral Rules, 1938, framed under Section 155(1) of th...

Supreme Court

Supreme Court Dismisses Exporter's Writ Petition Challenging Reduced Import Licence Under Export Promotion Scheme. Licensing Authority's Discretionary Power Under Import Control Order, 1955 Upheld as Reasonable Restriction on Trade Under Article 19(1)(g) of Constitution....

The dispute arose from the Export Promotion Scheme introduced by the Government of India under the Import Trade Control Policy for the licensing period October 1958 to March 1959. The petitioner, a fi...

Supreme Court

Supreme Court Upholds State in Prize Competitions Tax Dispute Under Mysore Lotteries and Prize Competitions Control and Tax Act, 1951. Mysore Amendment Act 26 of 1957 Validly Imposed Tax on Prize Competitions Conducted During Stay of Central Act, Not Repugnant to Prize Competitions Act, 1955....

The Supreme Court adjudicated a constitutional challenge to the Mysore Lotteries and Prize Competitions Control and Tax (Amendment) Act, 1957 (Act 26 of 1957), which retrospectively imposed tax on pri...

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Supreme Court

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Supreme Court Upholds Revenue in Income Tax Assessment of Wakf Under Section 41(1) of Indian Income-tax Act, 1922. First Proviso Applied as Beneficiaries' Shares Were Indeterminate, Requiring Tax at Maximum Rate....

Supreme Court Upholds Assessee in Income Tax Appeal Concerning Earned Income Relief on Minor Sons' Partnership Profits. Interpretation of Section 2(6AA) of Income-tax Act, 1922 Favours Father Who Was Active Partner and Had Minors' Shares Included in Total Income Under Section 16(3)(a)(ii)....

Supreme Court Dismisses Corporation's Appeal in Municipal Valuation Dispute. Standard Rent Under Rent Control Act Caps Annual Value Under Section 127(a) of Calcutta Municipal Act, 1923....

Supreme Court Upholds Dismissal of Lessee's Suit in Quarry Permit Dispute; No Presumption of Mineral Ownership Without Record-of-Rights. Section 42(2) Punjab Land Revenue Act, 1887 Not Attracted When Record-of-Rights Not Produced, and Collector's Refusal Based on Controlled Area Found Valid....

Supreme Court Dismisses Exporter's Writ Petition Challenging Reduced Import Licence Under Export Promotion Scheme. Licensing Authority's Discretionary Power Under Import Control Order, 1955 Upheld as Reasonable Restriction on Trade Under Article 19(1)(g) of Constitution....

Supreme Court Upholds State in Prize Competitions Tax Dispute Under Mysore Lotteries and Prize Competitions Control and Tax Act, 1951. Mysore Amendment Act 26 of 1957 Validly Imposed Tax on Prize Competitions Conducted During Stay of Central Act, Not Repugnant to Prize Competitions Act, 1955....

Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensation Cases,...

Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Dispute — Upho...

Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Suit for Spec...

Bombay High Court Dismisses MBBS Student's Writ Petition Seeking Fourth Attempt in Anatomy...

High Court of Bombay Hears Writ Petitions Challenging Tenancy Orders Under Bombay Tenancy ...

Supreme Court Upholds Scrutiny Committee Invalidation of Scheduled Tribe Caste Claim but P...

Supreme Court Allows Homebuyers' Appeal and Waives Time Extension Charges Imposed by Devel...

Supreme Court Dismisses Insurer's and Claimant's Appeals in Motor Accident Death Compensat...

Supreme Court Acquits Accused in Kidnapping and Murder Case Due to Lack of Substantive Evi...

Supreme Court Dismisses Special Leave Petition Against Interim Order in Electricity Act Di...