Civil Law – Jurisdiction of Execution Court – Specific Performance – Rescission of Contract – The Supreme Court considered whether the Execution Court had jurisdiction to entertain applications for rescission of a contract and for the extension of time to deposit balance sale consideration under Section 28 of the Specific Relief Act, 1963, when the decree was passed by an a...
Trademark Law - Infringement vs. Passing Off - Distinctiveness of Packaging - The court dealt with a case where the plaintiff alleged trademark infringement by the defendant, who was using similar packaging for a product ("Shev Chiwda"). The court observed that the plaintiff was not using the registered device mark on his product packaging. The defendant’s packaging, which used dif...
Property Law - Partition Suit - Mohammedan Law - Validity of Gift Deeds - The appellant challenged the validity of two gift deeds (Exts.B1 and B2) executed by the deceased Abdulla in favor of the second respondent (daughter). The trial court dismissed the suit for partition, upholding the gift deeds. The High Court found that the essentials of a valid gift under Mohammedan law—declaration, a...
Service Law – Dismissal without Inquiry – Article 311(2)(b) Constitution of India – Dismissal of the respondent from service without holding a departmental inquiry was challenged. The respondent was alleged to have links with extremists during the insurgency in Punjab. The appellants contended that it was not reasonably practicable to hold an inquiry due to threats posed by the r...
Civil Law – Motor Vehicle Accident – Liability of Dealer and Manufacturer – Supreme Court examined liability in a motor vehicle accident case where the vehicle involved was owned by the manufacturer, but in possession of the dealer – Tribunal held the manufacturer and dealer jointly and severally liable – High Court upheld the Tribunal's decision – Supreme C...
Employment Law – Appointment and Termination of College Lecturer – Termination Quashed – Appeal allowed - Post of College Lecturer (Philosophy) – The petitioner, Gauri Shankar Jinger, applied for the post in response to an advertisement issued on 12.01.2015 but was initially not selected due to not meeting the ‘good academic record’ criteria – Later, a not...
Taxation Law – Central Sales Tax – Inter-State Sales – The petitioner, a public sector undertaking, entered into an agreement with the Government of Bihar to supply energy food. The Sales Tax Tribunal upheld the assessment of the transactions as inter-state sales liable to tax under the Central Sales Tax Act, despite the petitioner's contention that these were stock transfers...
Stamp Act – Applicability of Sections 33, 34, 37, and 39 of the Karnataka Stamp Act, 1957 – Agreement of sale with possession considered as conveyance – Insufficiently stamped instrument – Jurisdiction of trial court under Section 34 to impose ten times penalty questioned – High Court upheld penalty but Supreme Court found it premature – Direction for instrument...
Stamp Duty – Imposition of Penalty – The appellant challenged the trial court’s order directing payment of ten times the deficit stamp duty penalty under Section 34 of the Karnataka Stamp Act. The appellant contended that the penalty should not have been imposed at the interlocutory stage and instead argued for the application of Section 37(2), allowing for a determination of pen...
Income Tax Law – Reopening of Assessment – Sections 147 and 148 of the Income Tax Act, 1961 – Whether reopening based on "change of opinion" without new tangible material is valid – Held, reopening was invalid due to lack of new material. The Court referred to CIT v. Kelvinator of India Ltd., noting that mere change of opinion cannot justify reopening an assessmen...