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Supreme Court Upholds Election Petitioner in Corrupt Practice Case Under Representation of the People Act, 1951. Candidate's Election Void for Appointing Member of Armed Forces as Polling Agent Without Knowledge of Government Service, as Mens Rea Not Required Under Section 123(7)....

In the 1957 General Elections to the Mahasu double member constituency in Himachal Pradesh, ten candidates filed nominations, with one seat reserved for scheduled caste. Dr. Y. S. Parmar, Hira Singh P...

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Supreme Court Upholds Employer's Dismissal of Workmen in Illegal Strike and Wrongful Confinement Case. Management's Enquiry and Dismissal Upheld as Bona Fide and in Accordance with Natural Justice; Notice by Affixing on Notice Board Sufficient Under Standing Orders; Second Enquiry Not Barred by Res Judicata Under Section 33 of Industrial Disputes Act, 1947....

The appeal arose from an industrial dispute between McKenzie & Co. Ltd. (employer) and its workmen. The dispute originated during the pendency of a reference before the Industrial Tribunal when, on 6 ...

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Supreme Court Dismisses Appeals by Partners of Firms in Income Tax Registration Cancellation Case; Rule 6B Held Intra Vires and Notice to Firm Under Section 34 Valid. Registered Firms Treated as Assessees; Service of Notice on Firm Through Partner Sufficient Under Indian Income-tax Act, 1922....

This case involved four civil appeals before the Supreme Court of India arising out of writ petitions filed under Article 226 of the Constitution challenging reassessment proceedings and cancellation ...

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Supreme Court Upholds Revenue’s Assessment — Income from Sale of Naturally Grown Trees Not Agricultural Income. Assessee Must Prove Entitlement to Exemption Under Section 4(3)(viii) of Income-tax Act, 1922; Tribunal’s Finding of Fact Binding....

The dispute concerned the taxability of income derived by the respondent, a proprietor of an estate, from the sale of trees in his forests. The respondent claimed that the income was agricultural inco...

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Supreme Court Strikes Down Himachal Pradesh Land Reforms Act as Void for Legislative Incompetence. The Act Was Passed by a Defunct Assembly Constituted Under the Old Part C States Act, Not the New Himachal Pradesh and Bilaspur (New State) Act, 1954....

The Supreme Court heard thirty-two writ petitions under Article 32 of the Constitution filed by landowners of Himachal Pradesh challenging the constitutional validity of the Himachal Pradesh Abolition...

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Supreme Court Dismisses Assessee’s Appeal in Income Tax Excess Dividend Case — Interpretation of 'Rate Applicable to Total Income' Under Finance Act, 1951. The rate applicable is the rate actually applied to the company’s taxable income, not the statutory rate prescribed, for computing additional income tax on excess dividend....

The dispute arose from the assessment of Rajputana Agencies Ltd., a private limited company in Saurashtra, for the assessment year 1952-53. The company declared a dividend of Rs. 30,000, out of which ...

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Supreme Court Holds Drivers Liable Under Motor Vehicles Act for Permit Violations, Reversing High Court Decision. Interpretation of Sections 42(1) and 123, Motor Vehicles Act, 1939, Establishes Liability of Driver for Using Vehicle Contrary to Permit Conditions....

The appeals before the Supreme Court arose from a criminal prosecution under the Motor Vehicles Act, 1939, against drivers who were not the owners of the vehicles. The drivers were found driving publi...