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Supreme Court Dismisses Revenue Appeal and Holds Appeal Against Penalty Under Section 46(1) of Income-tax Act Deemed Filed on Date Tax Paid. Expression 'No Appeal Shall Lie' in Proviso to Section 30(1) Means Appeal Not Properly Filed Until Tax Paid, and Appellate Assistant Commissioner Should Consider Condonation of Delay Under Section 30(2)....

The dispute arose from the interpretation of the proviso to Section 30(1) of the Indian Income-tax Act, 1922, which provided that no appeal shall lie against an order under Section 46(1) unless the ta...

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Supreme Court Upholds Maintainability of Joint Family Mortgage Suit by Manager Despite Non-Joinder of Proper Party. Failure to Join Step-Mother as Proper Party Did Not Attract Section 22 of Indian Limitation Act, 1908, as She Was Not a Necessary Party....

The dispute concerned the enforcement of a mortgage deed executed by Bashettappa in favour of Rachappa, manager of a joint Hindu family, and the subsequent acquisition of mortgage rights through court...

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Supreme Court Quashes Resumption of Lambardari Lease as Not Constituting Jagir Under Vindhya Pradesh Abolition of Jagirs and Land Reforms Act, 1952. The Court Holds That 'Ijaredar' in Section 2(1)(c) Means Only Holder of Farm of Land Revenue, Not Lessee with Actual Land Rights....

This case concerned the resumption of jagir lands under the Vindhya Pradesh Abolition of Jagirs and Land Reforms Act, 1952. The appellant, Smt. Padmini Kunwar Ju Sahiba, had been granted a Lambardari ...

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Supreme Court Dismisses Appellants in Limitation Execution Proceedings Due to Bar Under Section 7 of Indian Limitation Act, 1908. Court Holds That Karta of Hindu Joint Family Could Give Valid Discharge of Partition Decree Liability by Accepting Possession on Behalf of Minor Sons, So Time Ran From Date of Decree....

The Supreme Court heard a civil appeal arising from execution proceedings in a partition suit. The original suit was filed by two brothers, Jumna Prasad and Devi Prasad, along with two minor sons of J...

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Supreme Court Upholds Government Requisition and Acquisition of Hessian Under Defence of India Rules. Service on Managing Agents Constituted Valid Service on Mills and Acquisition Passed Title Free from Pucca Delivery Order Claims....

In September 1946, during a food shortage, the Government of India entered into an agreement with the President of the Argentine Institute for Promotion of Trade to supply 30,000 tons of hessian in ex...

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Supreme Court Upholds Seller's Liability in Cotton Sale Contract Breach Due to Failure to Prove Adequate Supplier Contracts. Shipment Date 'Not Guaranteed' Condition Interpreted to Excuse Only Delay in Obtaining Import Licence, Which Was Not Present, and Seller Failed to Establish Adequate Contract with Italian Suppliers to Cover the Sale....

The dispute arose from a contract for sale of Italian Staple Fibre Cotton between China Cotton Exporters, an import and export merchant, and Beharilal Ramcharan Cotton Mills Ltd., a cotton spinning an...

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Supreme Court Dismisses State's Appeal and Upholds Quashing of Collector's Stamp Duty Demand Under Indian Stamp Act, 1899. Court Holds Collector Becomes Functus Officio After Giving Opinion Under Section 31 and Cannot Impound Instrument Under Section 33 Absent Production for Evidentiary or Functional Purpose....

The dispute arose when the Collector of Sitapur impounded an instrument and demanded stamp duty and penalty after the respondent had presented the instrument for an opinion on duty under Section 31 of...

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Supreme Court Quashes State Government Notification Extending Bonus Award to Non-Consenting Textile Mill Under Bombay Industrial Relations Act, 1946. Exercise of Power Under Section 114(2) Must Conform to Full Bench Industrial Law and Cannot Direct Bonus Payment Contrary to Available Surplus Principle....

The appeal arose from a challenge by a cotton textile mill in Bombay to a notification issued by the Government of Bombay under Section 114(2) of the Bombay Industrial Relations Act, 1946, extending a...