Category: Constitution

Practices and Rules – Dismissal of appeal without reasoning – Impugned order passed by the High Court is a non-speaking and non­reasoned order and even the submissions on behalf of the revenue are not recorded, the impugned order passed by the High Court dismissing the appeal is unsustainable – Matter is remanded to the High Court

SUPREME COURT OF INDIA DIVISION BENCH THE PRINCIPAL COMMISSIONER OF INCOME TAX-1 — Appellant Vs. M/S. BAJAJ HERBALS PRIVATE LIMITED — Respondent ( Before : M.R. Shah and B.V. Nagarathna,…

Right against deprivation of property unless in accordance with procedure established by law, continues to be a constitutional right under Article 300-A – Forcible dispossession of a person of their private property without following due process of law, was violative of both their human right, and constitutional right under Article 300-A.

SUPREME COURT OF INDIA DIVISION BENCH SUKH DUTT RATRA AND ANOTHER — Appellant Vs. STATE OF HIMACHAL PRADESH AND OTHERS — Respondent ( Before : S. Ravindra Bhat and Pamidighantam…

Public Premises (Eviction of Unauthorised Occupants) Act, 1971 – Section 9 – Eviction – Section 3(1) of the Nationalisation Act, declares that on the appointed day, which was 01.05.1973, the right, title and interest of the owners in relation to the coal­mines specified in the Schedule shall stand transferred to and shall vest absolutely in the Central government free from all encumbrances – As could be seen from clause (xi) of Section 2(h), even the lands and buildings used solely for the location of the management, sale or liaison offices or for the residence of officers and staff were also included in the definition of the word “mine”

SUPREME COURT OF INDIA DIVISION BENCH M/S BHARAT COKING COAL LIMITED — Appellant Vs. MAHENDRA PAL BHATIA AND OTHERS — Respondent ( Before : Hemant Gupta and V. Ramasubramanian, JJ.…

Constitution of India, 1950 – Article 226 – Income Tax Act, 1961 – Section 148 – Challenging Re-opening of Assessment – Dismissal of Writ Petition by High Court without giving reasons -An order bereft of reasoning causes prejudice to the parties because it deprives them to know the reasons as to why one party has won and other has lost – Remanded to HC

SUPREME COURT OF INDIA DIVISION BENCH VISHAL ASHWIN PATEL — Appellant Vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 25(3) AND OTHERS — Respondent ( Before : M.R. Shah and B.V.…

HELD lotteries’ is a species of gambling activity and hence lotteries is within the ambit of ‘betting and gambling’ as appearing in Entry 34 List II. if lotteries are conducted by private parties or by instrumentalities or agencies authorized, by Government of India or the Government of State, it would come within the scope and ambit of Entry 34 of List II – State Legislatures have legislative competence to impose tax on the lotteries conducted by other States in their State

SUPREME COURT OF INDIA DIVISION BENCH STATE OF KARNATAKA AND ANOTHER ETC. — Appellant Vs. STATE OF MEGHALAYA AND ANOTHER ETC. — Respondent ( Before : M.R. Shah and B.V.…

Prevention of Cruelty to Animals Act, 1960 – Confiscation of the appellant’s truck when he is acquitted in the Criminal prosecution, amounts to arbitrary deprivation of his property and violates the right guaranteed to each person under Article 300A – Therefore, the  District Magistrate’s order of Confiscation (ignoring the Trial Court’s judgment of acquittal), is not only arbitrary but also inconsistent with the legal requirements

SUPREME COURT OF INDIA DIVISION BENCH ABDUL VAHAB — Appellant Vs. STATE OF MADHYA PRADESH — Respondent ( Before : K.M. Joseph and Hrishikesh Roy, JJ. ) Criminal Appeal No.…

University Grants Commission Act, 1956 – Issuance of writ of quo warranto to set aside the appointment of Vice Chancellor – Therefore, any appointment as a Vice Chancellor contrary to the provisions of the UGC Regulations can be said to be in violation of the statutory provisions, warranting a writ of quo warranto – This is a fit case to issue a writ of quo warranto and to quash and set aside the appointment of Vice Chancellor.

SUPREME COURT OF INDIA DIVISION BENCH GAMBHIRDAN K GADHVI — Appellant Vs. THE STATE OF GUJARAT AND OTHERS — Respondent ( Before : M.R. Shah and B.V. Nagarathna, JJ. )…