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Supreme Court Quashes Coal Tax Notices by Janapada Sabha for Enhanced Levy Without Previous Sanction. Increased Rate from 3 Pies to 9 Pies Per Ton Held Illegal under Section 51(2) of Central Provinces Local Self Government Act, 1920, and Final Assessments Could Not Be Reopened....

The litigation concerned the validity of coal tax levies by the Janapada Sabha, Chhindwara, successor to the Independent Mining Local Board, on coal extracted from collieries in Chhindwara District, M...

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Supreme Court Allows Appellants in Probate Dispute Due to Suspicious Circumstances Surrounding Will Execution. Supreme Court Holds That Mere Registration of Will Does Not Dispense With Suspicious Circumstances and Due Execution and Attestation Must Be Proved Under Section 63 of Indian Succession Act....

The case arose out of a probate dispute before the Supreme Court of India concerning the validity of a will allegedly executed on December 29, 1943 by Kumar Chandra Narayan Deb, who died in June 1946....

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Supreme Court Partly Allows State Appeal in Zamindari Abolition Pension Dispute and Upholds Allowance as Non-Land Interest. Section 6(b) of U.P. Zamindari Abolition and Land Reforms Act Did Not Extinguish Pension Granted as Compensation for Settlement of Civil Claim, but Proprietary Rights in 12 Mahals Vested in State....

The dispute concerned the right of the respondent, Kunwar Sri Trivikram Narain Singh, to continue receiving an annual allowance and remission in revenue following the enactment of the Uttar Pradesh Za...

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Supreme Court Upholds Assessee in Agricultural Income Tax Matter Over Taxability of Self-Consumed Produce. The Court Held That Agricultural Produce Used by Assessee for Its Own Business Constitutes Agricultural Income Under Section 2(1)(b)(i) of Bengal Agricultural Income-tax Act, 1944, Even Without Sale and Can Be Computed Under Rule 4(2)....

The appeal arose from a reference made to the Calcutta High Court under Section 63(1) of the Bengal Agricultural Income-tax Act, 1944. The appellant, The Dooars Tea Co. Ltd., a public limited company,...

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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....

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...

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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...

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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...