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High Court of Karnataka Dismisses Petitions of Police Sub-Inspectors Challenging Denial of Higher Pay Scale. Petitioners failed to establish entitlement to higher pay scale under the Karnataka Civil Services (Revised Pay) Rules, 1998 as they did not possess the requisite educational qualifications.

The case involves multiple writ petitions filed by Police Sub-Inspectors in Karnataka challenging the denial of a higher pay scale of Rs. 2200-4000. T...

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Supreme Court Dismisses Landlord's Appeal Against Composite Assessment Under Bombay Municipal Corporation Act, 1888. Primary Liability for Property Tax on Land and Building Rests on Landlord as Lessor Under Section 146(2).

The appellant, National & Grindlays Bank Ltd., owned a plot of land in the Malad area of Greater Bombay, which it had leased on a monthly basis. The l...

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Supreme Court Dismisses Assessee's Appeal in Income Tax Deduction Dispute Over Commission Paid to General Manager. Expenditure disallowed as excess over reasonable remuneration was not laid out wholly for business purposes under Section 10(2)(xv) of the Income-tax Act, 1922.

This appeal arose from an income-tax assessment where the assessee, a woollen manufacturer, had appointed one V as General Manager. The terms of appoi...

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Supreme Court Upholds High Court Decision Declaring Licence Fees Ultra Vires under U.P. Municipalities Act, 1916. Imposition of Rs. 30/- and Rs. 51/- Licence Fees on Rickshaw Owners and Drivers Lacked Sufficient Quid Pro Quo, Rendering Bye-Laws Invalid.

The dispute arose from bye-laws framed by the Nagar Mahapalika, Varanasi (Municipal Board) under the U.P. Municipalities Act, 1916, imposing annual li...

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The appeal concerned the excise classification of a gas mixture generated during sugar manufacturing. The appellants, sugar companies, used a carbonat...

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Supreme Court Dismisses Appeal by Sales Tax Officer, Jabalpur in Reassessment Limitation Case. Reassessment Notice Under MP General Sales Tax Act, 1958 Held Time-Barred as Proviso to Section 19(1) Preserved Limitation Period of Three Years Under Repealed Central Provinces and Berar Sales Tax Act, 1947.

The dispute arose from reassessment proceedings initiated under the Madhya Pradesh General Sales Tax Act, 1958, which had repealed the Central Provinc...

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Supreme Court Upholds Surety's Discharge Under Section 141 of Indian Contract Act When Creditor Parts with Security. Surety Discharged as State Lost Security by Allowing Removal of Forest Produce Without Full Payment, Extinguishing Subrogation Rights.

The dispute arose from a forest contract auction conducted by the Divisional Forest Officer, Hoshangabad Division, for the sale of felled trees. One J...

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Supreme Court Allows Assessee's Appeal, Holding Royalty Payment for Mining Lease is Revenue Expenditure. Yearly royalty of Rs. 96,000 under mining arrangement with Government deductible under Income-tax Act as it relates to raw material obtained, not capital outlay.

This appeal arose from income tax assessment proceedings for the years 1954-55 to 1956-57. The appellant, a registered firm manufacturing lime from li...

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Supreme Court Tags Civil Appeals and Transfer Cases on Inter Se Seniority Between Direct Recruit and Promotees in Income Tax Department. Core Question is Whether Seniority of Direct Recruits Should be Based on Date of Appointment or Date of Vacancy.

The Supreme Court of India heard a batch of civil appeals and transfer cases concerning the inter se seniority dispute between direct recruits and pro...