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Supreme Court Upholds Reassessment Notices Issued Under Erstwhile State Income-tax Acts for Part B States. Finance Act, 1950 Section 13(1) Saved Reassessment Provisions and Financial Agreements Did Not Bar Proceedings, as Court Construed 'Levy, Assessment and Collection' to Include Reassessment....

The appeals concerned the validity of reassessment proceedings initiated under erstwhile State income-tax laws after the Indian Income-tax Act, 1922 was extended to Part B States by the Finance Act, 1...

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Supreme Court Upholds Income-tax Officer's Authority to Reassess Escaped Income for Assessment Years 1945-46 to 1948-49 in Retroceded Area. Court Holds Section 13(1) of Finance Act, 1950 and Mysore Saving Provisions Preserve Section 34 of Indian Income-tax Act, 1922 for Reassessment Despite Repeal and Political Changes....

The dispute arose from reassessment proceedings initiated by the Income-tax Officer, Special Circle, Bangalore, against assessee K. N. Guruswamy for the assessment years 1945-46, 1946-47, 1947-48, and...

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Supreme Court Upholds Lessors' Right to Building Constructed by Lessee Under Land Lease. Covenant to Deliver Building at Lease End Held Not Protected by Bombay Rent Act as Demise Was Only of Land....

In a dispute arising from a 21-year lease of land, the lessors granted a parcel of land to the lessees at a monthly rent of Rs. 50, with the lessees undertaking to construct a double-storeyed building...

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Supreme Court Allows Assessee's Appeal in Income Tax Deduction for Embezzlement Loss. Loss Arising from Employee Misappropriation Held Deductible as Trading Loss Under Section 10(1) of Indian Income-tax Act, 1922, Not Under Section 10(2)(xi) or 10(2)(xv)....

The appeal arose from a reference under Section 66(1) of the Indian Income-tax Act, 1922 made by the Income-tax Appellate Tribunal to the High Court of Nagpur. The appellant, Badridas Daga, was the so...

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Supreme Court Upholds Partial Ban on Cow Slaughter Under State Acts, Striking Down Ban on Useless Cattle. State Legislation Enacted Under Article 48 of Constitution Can Restrict Butcher Trade Under Article 19(1)(g) Only if Reasonable and in Public Interest, Not by Total Prohibition on Slaughter of Non-Milch, Non-Draught Animals....

The case involved a batch of writ petitions under Article 32 of the Constitution of India challenging the constitutional validity of three state legislations: the Bihar Preservation and Improvement of...

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Supreme Court Upholds Appellant in Election Recrimination Case; Tribunal Cannot Permit Abandonment of Seat Claim Under Order 23 Rule 1 CPC. Right of Recrimination Under Section 97 of Representation of the People Act, 1951 Accrues Immediately Upon Filing Election Petition Claiming Seat and Cannot Be Defeated by Withdrawal or Abandonment....

An appeal under Article 136 of the Constitution arose from an order of the Election Tribunal, Dharwar, in Election Petition No. 52 of 1957. The dispute concerned the Mysore Legislative Assembly electi...

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Supreme Court Dismisses Mortgagor's Appeal in Mortgage Redemption Dispute Over 85-Year Non-Redeemable Term. Section 60 of Transfer of Property Act, 1882 Does Not Void a Fair Postponement of Redemption, but Invalidates a Forfeiture Clause Taking Away the Right to Redeem....

The dispute concerned a mortgage dated August 1, 1899, created by Purshottamdas in favour of Dhanrupmal over a four-roomed shop in Ajmer. The mortgage was usufructuary for Rs. 6,300, with Rs. 5,750 le...

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Supreme Court Upholds Plaintiff in Redemption Suit Under Sangli State Agriculturists Protection Act, 1936 by Applying Article 148 of Limitation Act Instead of Article 134. Execution Sale Not Binding on Plaintiff as Wrong Legal Representative Was Substituted; Unregistered Partition Documents Admissible for Proving Severance of Joint Status....

The dispute concerned a suit for redemption of mortgages and possession of mortgaged lands filed under the Sangli State Agriculturists Protection Act, 1936. The plaintiff, an agriculturist, sought acc...

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Supreme Court Upholds Conviction of Accused in Murder Case Under Section 302 IPC Despite Omission of Section 34 in Charge; Common Intention Established from Joint Attack and Preconcert. Conviction Under Section 302/34 Permissible When Accused Had Notice of Collective Liability and No Prejudice Shown....

The Supreme Court of India adjudicated a criminal appeal arising from the conviction of three appellants under Section 302 of the Indian Penal Code, 1860, for the murder of one Anne Gowda. The case or...