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Supreme Court Dismisses Writ Petition Challenging Income Tax Recovery Under Taxation on Income (Investigation Commission) Act, 1947. Pre-Constitution Demand Notice and Settlement Not Invalid Under Article 14; Classification of Tax Evaders for Uniform Recovery Procedure Held Reasonable....

The dispute arose from a reference made in 1948 by the Central Government to the Income-tax Investigation Commission under the Taxation on Income (Investigation Commission) Act, 1947 (Act XXX of 1947)...

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Supreme Court Upholds Appellant in Motor Vehicles Act Scheme Approval Dispute. State Officer Erred in Refusing to Consider Evidence and Reject Draft Scheme Under Section 68-D(2) of Motor Vehicles Act, 1939....

The dispute arose from a draft scheme framed under Chapter IV-A of the Motor Vehicles Act, 1939 by the Rajasthan State Road Transport Undertaking for taking over the Jaipur-Ajmer route. The appellant,...

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Supreme Court Upholds State in Sales Tax Appeal — Amended Section 15 and Rule 80 of Assam Sales Tax Act, 1947 Not Ultra Vires Article 286(2). Intra-State Sale to Registered Dealer for Resale Outside State Taxable as Separate Transaction and Does Not Offend Constitutional Prohibition on Taxing Inter-State Sales....

The Supreme Court of India heard an appeal by the State of Assam against a judgment of the High Court of Assam, which had declared Section 15 of the Assam Sales Tax Act, 1947, as amended by Assam Act ...

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Supreme Court Upholds Commissioner of Income-tax in Adventure in Nature of Trade Case Involving Share Sale Profits. Finding that Purchase and Sale of 13,74,000 Shares Was Trading Venture Based on Intention to Sell from Outset; Profit Taxable Under Indian Income-tax Act, Section 4(3)(vii)....

The assessee company was incorporated on May 6, 1943, with a paid-up capital of Rs. 20 lakhs, promoted by the Morarka Group and the Bubna Group to acquire the Managing Agency of Apollo Mills Co. Ltd. ...

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Supreme Court Holds Reversion of Officiating Government Servant to Substantive Rank Due to Departmental Inquiry Amounts to Reduction in Rank Under Section 240(3) of Government of India Act, 1935. Order of Reversion Void for Failure to Provide Reasonable Opportunity; Claim for Arrears of Salary Limited to Three Years Under Article 102 of Indian Limitation Act, 1908....

The appeal arose from a suit by a former government servant who had been reverted from an officiating higher post to his substantive rank. The appellant held the rank of Mamlatdar in the First Grade a...

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Supreme Court Dismisses Collector of Customs' Appeal in Sea Customs Act Penalty Recovery Case. Section 193 Enforcement Confined to Officer Who Adjudged Penalty; Central Board of Revenue Not an Officer of Customs....

The appeal arose from an order of the Bombay High Court at Rajkot setting aside warrants of attachment issued by a First Class Magistrate, Jamnagar, for enforcing a customs penalty. The respondent, a ...

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Supreme Court Dismisses Appeal Against Receiver's Summary Possession Order in Civil Procedure Case. Final Decree Silent on Receiver Did Not Discharge Receiver Appointed by Preliminary Decree; Court Empowered Receiver Under Order 40 Rule 1(1)(d) CPC to Recover Leased Mill Without Filing Suit....

The dispute arose from a suit filed by Seth Loonkaran Sethiya, a financier, against Messrs. John & Co. for recovery of money by sale of assets. The John Mills at Agra comprised three spinning mills an...

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Supreme Court Upholds Appellant in Easement Dispute Over Natural Right of Drainage for Periodic Flood Water. Periodic Flood Water from Higher Land Must Be Allowed to Flow Naturally Over Lower Land; Lower Land Owner Cannot Obstruct It by Bunds and Trenches Under Section 7 of Indian Easements Act, 1882....

Background: The dispute concerned obstruction of natural drainage of flood water between adjacent landowners in Vemulavada. The appellant, plaintiff, owned survey no. 159, while respondents 1 and 2 ow...