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Supreme Court Dismisses Appellant in Sales Tax Case by Upholding Constitutional Validity of State Notification. Essential Goods Act Declaration Does Not Retrospectively Invalidate Pre-Existing State Sales Tax Notification on Iron and Steel Articles....

The case arose from a constitutional challenge to sales tax assessments on iron and steel articles under the Madhya Bharat Sales Tax Act, Samvat 2007 (Act No. 30 of 1950). The appellant was a register...

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Supreme Court Upholds Union of India in Contract Dispute Over Railway Foodgrain Supply; Non-Compliance with Section 175(3) of Government of India Act, 1935 Renders Contracts Unenforceable. The Court Held That Contracts Not Expressed to Be Made by Governor-General or Executed on His Behalf Cannot Bind the Government, Even When Executed by an Authorised Officer....

This case concerned a commercial dispute over supply of foodgrains to the East Indian Railway during wartime price controls. The appellant, a sole proprietor conducting grocery business in Arrah, Biha...

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Supreme Court Upholds Assessee in Income Tax Case on Deemed Dividend Under Section 23A of Indian Income-tax Act, 1922 — Hindu Undivided Family Not a Shareholder. Registered Shareholders, Not Beneficial Owners, Liable for Notional Dividend Income as Expression 'Shareholder' Refers to Person in Company's Register Under Section 23A....

The dispute arose from income-tax assessments for assessment year 1949-50 concerning the applicability of Section 23A of the Indian Income-tax Act, 1922 to a Hindu undivided family that beneficially o...

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Supreme Court Dismisses Direct Appeals Against Income Tax Tribunal as Incompetent. Direct Appeal Bypassing High Court's Orders Under Section 66A of Indian Income-tax Act, 1922 Held Not Maintainable Without Special Circumstances, and Examination of Witness Without Notice Did Not Breach Natural Justice When Opportunity to Cross-Examine Was Provided....

The litigation arose from income-tax assessments concerning a prosperous jute dealer who had gifted substantial sums to his brother and nephew to set them up in business, and who later challenged the ...

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Supreme Court Partly Allows Appellant in Hyderabad Income-tax Act Deduction Case - Jagir Tax Levy Valid but Maintenance Expenses Deductible. Jagir Tax Levy Valid Due to Nizam's Assent as Supreme Legislator; Maintenance of Elephants and Bodyguards Constitutes Land Administration Expenditure Under Section 14(5)(a) of Hyderabad Income-tax Act, 1357 Fasli....

By special leave, the Supreme Court heard appeals from a common judgment of the High Court of Hyderabad (now Andhra Pradesh) in income-tax references. The appellant, a jagirdar of Jatprole Samasthan i...

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Supreme Court Dismisses Assessee's Appeals in Industrial Tax Deduction Case. Holkar State Notifications Disallowing Agents' Commission on Profits Held Binding as Legislation Under Indore Industrial Tax Rules, 1927....

Background: The appellant, a textile mill and public joint stock company, employed a firm as agents, secretaries and treasurers. Under clause 6 of the agency agreement, the agents were paid a fixed mo...

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Supreme Court Upholds Liability of Steamer Company as Common Carrier for Feeder Service Goods Loss. Feeder Boat Service on Tributary Held Covered by Public Profession of Common Carrier Under Section 2 of Carriers Act, 1865 Despite Absence of Fixed Rates and Profit....

The dispute arose out of a claim for compensation for the loss of 120 chests of tea entrusted by the respondent, Shyam Sundar Tea Co., Ltd., to the appellant steamer companies, which were joint owners...

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Supreme Court Upholds Adopted Son's Right to Recover Joint Family Property from Collateral Heirs. Adoption by Widow Relates Back to Adoptive Father's Death, Defeasing Title of Collateral Heirs to Coparcenary Property Under Hindu Law....

Background: The dispute involved Hindu joint family property and the rights of an adopted son against collateral heirs. Bandegouda, father of respondent Dhruwaraj, died in 1882 predeceasing his father...