Taxation Law - Bad Debt – Section 10(2)(xi), Income-tax Act – Debt of Earlier Firm Taken Over into Assessee’s Money-Lending Business – Deduction Allowed – On dissolution/closing of a prior partnership, assessee took his half share in a decree debt (₹8,197), opened debtor’s account in his own HUF money-lending books, credited later recoveries, and wrote off ₹...
Land Revenue – Government Resolution of 1865 – Invalid Grant but Long Possession – Effect – Government gave land to Municipality for market free of rent; no formal grant executed as required by statute – Municipality built Crawford Market at large expense and remained in possession over 70 years without paying assessment – Held: possession under colour of invali...
Mortgage Suit – Attestation Defect – Limitation for Personal Decree – Section 20, Limitation Act; Order 7 Rule 6 & Order 41 Rule 33 CPC – Appeal Allowed – Suit Dismissed – Plaintiffs sued on a simple mortgage; trial court refused sale for defective attestation but granted personal money decree; High Court upheld money decree while holding attestation good ye...
Civil Writ - Public Employment – Communal Reservation – Article 16 of the Constitution – Communal G.O. Declared Void – The petitioner, a qualified Brahmin advocate, was denied selection for the post of District Munsif under a communal reservation scheme that allocated posts to specific castes and communities – The Court held that while Article 16(4) allows reservation...
Civil Writ - Article 226 – Interim Relief as Sole Relief – Not Permissible – The Orissa High Court declined to decide parties’ rights yet granted interim directions maintaining possession to bridge the Section 80 CPC notice period – Held: Article 226 cannot be used to grant interim relief as the only and final relief; interim orders can be made only in aid of, and anc...
Contract – Suit for damages for breach of contract - Frustration – Sections 32 and 56, Contract Act – Appeal Allowed – Settlement required delivery of 61 bales by a date certain, with language that goods would be delivered “as soon as they are prepared” and “as soon as they are supplied to us by the said Mill” – Held: words regulate manner and ...
Illegitimate Sons – Right to Maintenance – Mitakshara Law – Recognition of Status – Held entitled – Under Mitakshara law, illegitimate sons of a regenerate class father are entitled to maintenance throughout their lives in recognition of their status as family members, even though excluded from inheritance – The doctrine of “compassionate allowance” ...
Reassessment – Section 34 of the Income-tax Act – Notice to HUF After Partition – Valid – Escaped income of HUF for year 1939-40 sought to be assessed in 1944 – Though partition order under Section 25A(1) had been passed, ITO issued notice in name of HUF and served on karta – Held: assessment could proceed as if family still existed; no need to issue notice to e...
Judicial Services – Selection Criteria – Minimum Marks in Viva-Voce – Rule 10, Delhi Higher Judicial Service Rules, 1970 – Advertisement invited applications for 20 vacancies including reserved category posts – Petitioners belonging to Scheduled Caste category failed to secure 45% minimum marks in viva-voce – Contention that fixing minimum marks for interview wa...
Service Law – Recruitment to Public Posts – Writ Jurisdiction – Maintainability – Dispute relating to recruitment of Graduate Primary Teachers in Karnataka – Challenge raised by married women candidates regarding rejection of caste-cum-income certificates issued in the name of parents instead of husbands – Held: High Court erred in entertaining writ petitions di...