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Supreme Court Upholds Appellant in Evacuee Property Revision Case Due to Finality of Order Under Repealed Ordinance. Final Order Under Ordinance XXVII of 1949 Could Not Be Revised by Deputy Custodian-General Under Section 27 of Administration of Evacuee Property Act, 1950 Because Section 58(3) Saved Previous Operation and No Appeal Was Filed....

The dispute originated when the Custodian of Evacuee Property, Patiala, took possession of houses Nos. 915 and 916 in Patiala in the latter part of 1948 under the Patiala Evacuees (Administration of P...

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Supreme Court Dismisses Income Tax Department's Appeals on Loss Carry Forward Redetermination and Set-off Against Unregistered Firm Profits. Failure of the Income-tax Officer to Notify Loss Computed Under Section 24(3) of the Income-tax Act, 1922 Prevents Finality of Loss Determination and Allows Assessee to Seek Redetermination in Later Years....

These appeals by special leave arose from the judgment of the former Nagpur High Court dated October 31, 1956 in Misc. Civil Case No. 184 of 1953, answering two reference questions in favour of the as...

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Supreme Court Dismisses Petitioner's Challenge to Provisions of Administration of Evacuee Property Act, 1950 — Constitutionality Upheld. Section 2(d) and Section 40(4)(a) of the Act Not Violative of Article 31(2) Because Article 31(5)(b)(iii) Protects Laws Empowering Authority to Declare Evacuee Property....

By way of a petition under Article 32 of the Constitution, the petitioner challenged the constitutionality of provisions of the Administration of Evacuee Property Act, 1950, particularly Section 2(d) ...

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Supreme Court Upholds Dismissal of Police Officer in Disciplinary Proceedings. Governor's Power to Dismiss Police Officer Upheld as Police Act, 1861 and Tribunal Rules Valid; No Violation of Article 14 Where Procedures Substantially Same....

The appellant, a police officer in the State of Uttar Pradesh, challenged his dismissal from service by the Governor. In 1946 he was transferred to the Anti-corruption department and in 1947 he was ap...

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Supreme Court Upholds Appellants in Ancestral Land Dispute Under Hindu Law. Consolidated Land Corresponding to Ancestral Area Held Ancestral Despite Absence of Revenue Entry for Immediate Common Ancestor....

The dispute concerned the ancestral nature of certain land in Punjab following consolidation proceedings. The original suit was brought by Sohel Singh, Waryam Singh, and Shiv Singh for a declaration t...

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Supreme Court Upholds Revenue in Income Tax Act Matter Concerning Association of Persons. Joint Cloth Import and Distribution Scheme with Profits Ascertained Jointly and Distributed by Capital Contribution Held Taxable as Association of Persons Under Section 3 of Indian Income-tax Act, 1922 Despite Appointment by Deputy Commissioner....

The dispute arose under the Indian Income-tax Act, 1922, concerning the correct status for assessment of the Buldana District Main Cloth Importers Group. The Income-tax Department contended the group ...

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Supreme Court Dismisses Plaintiff's Appeal in Suit Against Ex-Ruler for Recovery of Price of Goods. Consent of Central Government Under Section 87-B CPC Held Mandatory Even for Pending Suits, and Section 87-B Not Violative of Article 14 of the Constitution....

The appellant, a supplier of goods, filed a civil suit for recovery of Rs. 23,998-12-0 as price of goods supplied in 1947 to the Ruler of Jaipur State plus damages for refusal to take delivery of othe...

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Supreme Court Upholds Appellant Partners in Income-tax Act, 1922 Dispute Over Excess Profits Tax Refund as Business Income. Refund of Excess Profits Tax Under Finance Act, 1946 and Excess Profits Tax Act, 1940 Retains Character as Business Profit and Is Exempt from Tax Under Section 25(4) of Income-tax Act, 1922....

The Supreme Court of India adjudicated three civil appeals arising from a certificate under Section 66A(2) of the Indian Income-tax Act, 1922, against a common judgment of the Bombay High Court in Inc...

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Supreme Court Upholds Mortgagee in Limitation Act Acknowledgment Dispute. Letter by Mortgagor to Mortgagee Referenced Subsisting Jural Relationship and Debt, Satisfying Section 19 of Indian Limitation Act, 1908....

The appeal arose from a mortgage suit filed by respondent 1, a mortgagee, against the heirs of John Carapiet Galstaun and others to recover Rs. 64,213-5-3 on mortgages created by delivery of title dee...

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Supreme Court Upholds Enforceability of Cotton Import Contract and Arbitration Clause; Rejects Illegality, Uncertainty, and Jurisdiction Challenges. Contract with 'Usual Force Majeure' Clause Not Void, FERA Saved by Section 21, and Section 20 Arbitration Application Maintainable Despite Statutory Bye-laws....

The dispute concerned a contract for purchase of 500 bales of African raw cotton between a buyer and seller. The seller invoked arbitration under the bye-laws of the East India Cotton Association afte...