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Supreme Court Upholds Tax Authorities in Madras Urban Land Tax Act — Act Held Constitutionally Valid. Levy of 0.4% on Market Value of Urban Land Under Madras Urban Land Tax Act, 1966 Not Violative of Articles 14 and 19(1)(f), and Retrospective Operation Reasonable.

The case concerned the constitutional validity of the Madras Urban Land Tax Act, 1966, which levied a tax on urban land at 0.4% of its market value. T...

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Bombay High Court Examined Challenge by Petitioner Co-operative Bank to Registrar's Orders Under Maharashtra Co-operative Societies Act, 1960. The petition questioned whether inquiry under Section 83 could proceed before the three-month rectification period under Section 82 had lapsed.

The writ petition arose from a challenge by a co-operative bank, Mumbai District Central Co-op. Bank Ltd., against two orders passed by the Divisional...

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Supreme Court Allows Urban Improvement Trust's Appeals in Land Acquisition Case — Acquisition Proceedings Upheld Despite Delay and Compensation Disputes. Notification under Section 52(1) of Rajasthan Urban Improvement Act, 1959 Valid; Compensation Determined and Paid Lawfully.

The Supreme Court allowed the appeals filed by the Urban Improvement Trust against the judgment of the Rajasthan High Court which had quashed the land...

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Supreme Court Upholds Employees' Right to Gratuity in Pending Criminal Appeals Under Kerala Service Rules. Interpretation of Rules 3 and 3A of Kerala Service Rules Distinguishes Pension from Death-cum-Retirement Gratuity, Prohibiting Withholding Despite Conviction with Suspended Sentence.

The Supreme Court examined appeals arising from a Full Bench judgment of the Kerala High Court concerning the entitlement of government employees to D...

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Supreme Court Allows Union of India's Appeal in Customs Duty Priority Dispute. Customs duty under Section 150(2)(c) of Customs Act, 1962 has priority over warehouse charges under Section 150(2)(d) in distribution of sale proceeds of warehoused goods.

The case involves a dispute between the Union of India (appellant) and M/s. Associated Container Terminal Ltd. (respondent) regarding the priority of ...

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Supreme Court Upholds High Court's Setting Aside of Dismissal of Judicial Officers for Non-Recording of Reasons Under Article 311(2)(b). Liberty to Initiate Fresh Proceedings with Proper Reasons Upheld as Valid.

The Supreme Court of India heard appeals by three judicial officers—Hari Niwas Gupta, Komal Ram, and Jitendra Nath Singh—who were dismissed from s...