Urban Land Ceiling – Repeal Act – Abatement of Proceedings – Appellants in possession of sub-plots derived through sale deeds from original landowners after auction in favour of Society was cancelled – Competent Authority declared portion of land as excess under Section 10(3) ULC Act – However, notice under Section 10(5) was not served to appellants who were in actual...
Income Tax – Amalgamation – Shares held as Stock-in-Trade vs Capital Asset – Taxability under Section 28 – Assessees, promoter investment companies, received shares of amalgamated company in lieu of shares of amalgamating company under a court-sanctioned scheme – Assessing Officer treated shares as stock-in-trade and taxed notional gains as business income – Tri...
Service Law – Reservation – Cadre Allocation – Indian Forest Service Examination Rules, 2013 – A reserved category candidate who avails relaxation in the Preliminary Examination, an integral stage of the selection process, cannot be considered against unreserved vacancies for cadre allocation, even if they secure higher marks in the Main Examination and Interview than a gen...
Land Acquisition – Lapse under Section 11-A – Delay in Award – No Lapse If Delay Caused by Court Stay – Petitioner claimed acquisition lapsed as award under Section 11 was made more than 11 years after Section 6 declaration – Held: Delay was due to stay orders obtained by adjacent landowners – Exclusion of stay period justified award being within 2-year limitati...
Civil Law – Rejection of Plaint – Order VII Rule 11 CPC – Bar of Suit by Special Statute – Land acquired under Coal Bearing Areas (Acquisition and Development) Act, 1957 – Notification under Section 10 issued prior to institution of suit – Land vested absolutely in Central Government – Civil Court jurisdiction barred under Section 26 – Trial Co...
Civil Law - Compromise Decree – Lok Adalat Award – Bar of Appeal – First appeal filed under Section 96 CPC challenging compromise decree passed in Lok Adalat on ground of fraud – Held: Appeal not maintainable in view of Section 21(2) of the Legal Services Authorities Act, 1987 – Lok Adalat award deemed to be a decree and final – No appeal lies therefrom [Paras 2...
Civil Law – Appointment of Local Commissioner – Order 26 Rule 9 CPC – Refusal to Appoint Commissioner – Revisability – Petition filed under Article 227 challenging order of Civil Judge (Junior Division) dismissing application for appointment of Local Commissioner – Held: Order refusing appointment of Local Commissioner neither decides any issue nor adjudicates r...
Pre-emption – Co-sharer’s Right – Superior Right – Plaintiff proved to be co-sharer at time of sale and institution of suit – Suit land forming part of joint holding and not partitioned – Held: Co-sharer in unpartitioned land has superior right of pre-emption over vendee [Paras 5–7, 15–16].
Pre-emption – Gair Mumkin Bara – Section 5(b)...
Service Law – Appointment to Public Post – Ayurvedic Staff Nurse – Legitimate Expectation – Mere admission to training course not conferring right to appointment – Respondents completed Ayurvedic Nursing Training from Government institutions and claimed appointment as a matter of right based on past practice – High Court directed consideration of candidature on ...
Customs Law – Classification – Aluminium Shelving – CTI 76109010 vs. CTI 84369900 – Appeal Allowed – The Supreme Court held that aluminium shelving imported for mushroom cultivation is classifiable as 'Aluminium Structures' under CTI 76109010, not as 'Parts of Agricultural Machinery' under CTI 84369900 – The CESTAT's classification under CTI ...