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Supreme Court Sets Aside Conviction of Sub-Divisional Magistrate in Contempt Case Due to Lack of Intentional Disobedience. Conviction for Contempt Fails as High Court Stay Order Was Not Communicated Through Authorised Source, and Magistrate Lacked Requisite Knowledge Under Common Law of Contempt....

The Supreme Court of India heard an appeal by special leave against the conviction of a Sub-Divisional Magistrate for contempt of court by the High Court of Orissa. The appellant, B. K. Kar, had been ...

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Supreme Court Upholds Contempt Conviction of Revenue Official in Cattle Trespass Act Matter. Direction to Magistrates to Ignore Binding High Court Decision Constituted Flagrant Interference with Administration of Justice Under Section 20 of Cattle Trespass Act, 1871 and Section 190 of Code of Criminal Procedure, 1898....

The Supreme Court of India dealt with a criminal appeal by special leave against an order of the Orissa High Court convicting the appellant, an Under Secretary to the Board of Revenue, Orissa, for con...

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Supreme Court Dismisses Writ Petitions Challenging Sales Tax on Betel Leaves; Betel Leaves Not Vegetables Under C.P. & Berar Sales Tax Act, 1947. The Court Applied the Common Parlance Test and Legislative Intent Derived from the Omission of Specific Item 36 to Hold That Betel Leaves Were Taxable Under Section 6 Read with the Second Schedule....

The judgment disposed of three writ petitions filed under Article 32 of the Constitution by dealers in betel leaves at Akola, then in the State of Madhya Pradesh, challenging the imposition of sales t...

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Supreme Court Upholds Refusal of Partnership Registration for Non-Specification of Shares in Partnership Deed. Section 26A of Indian Income-tax Act, 1922 Requires Instrument of Partnership Specifying Individual Shares of Partners, and Rectification Deed Executed After Accounting Year Cannot Cure Non-Compliance....

The dispute arose from the refusal of registration to a partnership firm under Section 26A of the Indian Income-tax Act, 1922 for the assessment year 1955-56. The assessee firm was originally constitu...

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Supreme Court Upholds Assessee in Excess Profits Tax Deduction Case Involving Provisional Sales Tax Payments. Payments Made Under Statutory Assessment Deemed Reasonable and Necessary Under Rule 12, Schedule 1 of Excess Profits Tax Act, 1940....

The dispute arose from the assessment of excess profits tax liability of a firm engaged in manufacturing ground-nut oil and cake at Kurnool. The assessee was entitled to a rebate of sales tax paid on ...

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Supreme Court Allows Appeal of Property Owner in Evacuee Property Act Case Due to Incompetent Appeal by Assistant Custodian. Assistant Custodian Held Not a 'Person Aggrieved' Under Section 24(1)(a) of Administration of Evacuee Property Act, 1950, and Could Not Appeal Against Order Releasing Property as Non-Evacuee....

This civil appeal by special leave arose from the judgment of the Patna High Court which dismissed a writ petition under Article 226 of the Constitution challenging an order of the Custodian of Evacue...

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Supreme Court Quashes Custodian's Order Directing Unauthorised Occupants to Render Accounts for Rents and Profits of Evacuee Property. Custodian Lacked Power Under Section 10 of Administration of Evacuee Property Act, 1950 to Recover Rents and Profits in Summary Manner Without Suit....

The appeals before the Supreme Court arose from a dispute over evacuee property exchanged between individuals who migrated to Pakistan and Indian residents. Bharoomal and Padma Devi, the appellants, e...

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Supreme Court Upholds Rejection of Claims Against Merged Princely State as Act of State in Administration of Mayurbhanj State Order, 1949 Case. Court Holds That Enquiry Under Clause 9 of the Order Did Not End Act of State and Municipal Courts Lacked Jurisdiction Absent Express or Implied Admission of Liability by the New Sovereign....

The dispute arose from two money claims by Jagannath Agarwala against the Maharaja of Mayurbhanj State, relating to a 1943 agreement for establishing a business manufacturing industrial alcohol and es...