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1 | http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 6
PETITIONER:
JANARDAN REDDY AND OTHERS
Vs.
RESPONDENT:
THE STATE.
DATE OF JUDGMENT:
14/12/1950
BENCH:
KANIA, HIRALAL J. (CJ)
BENCH:
KANIA, HIRALAL J. (CJ)
FAZAL ALI, SAIYID
SASTRI, M. PATANJALI
MUKHERJEA, B.K.
DAS, SUDHI RANJAN
AIYAR, N. CHANDRASEKHARA
CITA... | {
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2 | Constitution of India, Arts. 134, 136, 374(4)--Special
leave to appeal--Judgment of Hyderabad High Court passed
before 26th Jan. 1950--Application for special leave--Main-
tainability--Pendency of application for leave to appeal to
Judicial Committee of Hyderabad when new constitution came
into force, e... | {
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} |
3 | The petitioners, who were convicted and sentenced
to death by a special tribunal in the Hyderabad State,
preferred appeals to the High Court of Hyderabad which were
dismissed, and the applied to the High Court on the 21st
Jan., 1950, for leave to appeal to the Judicial Committee
of Hyderabad a... | {
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} |
4 | India, the Judicial Committee of Hyderabad ceased exist, and
all appealls and other proceedings pending before that
941
Committee stood transferred to the Supreme Court of India.
The applications of the petitioners were amended so as to
make them applications under Art. 134 of the Ccnstitution,
but they were di... | {
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5 | under Art. 136 of the Constitution for special leave to
appeal:
Held that, inasmuch as Art. 136 confers power on the
Supreme Court to grant special leave to appeal only from any | {
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} |
6 | http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 2 of 6
judgment, decree, sentence or order passed or made by "any
court or tribunal in the territory of India," and the Hyd-
erabad High Court was not a Court in the territory of India
when the judgments in question were pronounced the Supreme
Court had no jurisdi... | {
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7 | and to confer a right of appeal inferentially, merely be-
cause the petitioners had a right to appeal to the Judicial
Committee of Hyderabad when the Constitution came into force
and they had been deprivecd of this right by the abolition
of that Committee without making a provision enabling them
to appeal to th... | {
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8 | special leave to appeal to the Supreme Court from the orders
of the High Court of Judicature at Hydrabad dated 12th, 13th
and 14th Dccember, 1949, dismissing the appeals prcferred by
the petitioners against orders of the Special Tribunal of
Hyderabad convicting them of murder and sentencing them to
death. The m... | {
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} |
9 | Charan Singh and A.S. R. Chari, with him) for the petition-
ers.
M.C. Setalvad, Attorney-General for India, and Raja Ram
Iyer (G. N. Joshi, with them) for the respondent.
1950. December 14. The Judgment of the Court was deliv-
ered by
KANIA C.J.---These are three criminal miscellaneous Kan
petitions ask... | {
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10 | Communist Party wedded to the policy of overthrowing the
existing Government at Hyderabad by violence and establish-
ing in its place a communist regime. It is alleged that
they demanded subscriptions towards their communist organi-
zation and some of the villagers who did not meet their
demands were a... | {
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} |
11 | the regulations promulgated by the Military Governor under
the :authority of H.E. 'H. the Nizam and convicted and
sentenced to death on the 9th, 13th and 14th of August,
1949, by separate judgments. The petitioners appealed from
those judgments to the Hyderabad High Court and the High
Court,by its ju... | {
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12 | appeal to the Judicial Committee of the Hyderabad State on
the 21st of January, 1950. It appears that H.E.H. the Nizam
issued a firman on the 23rd of November, 1949, stating that
the proposed Constitution of India was suitable for the
government of Hyderabad and he accepted it as the Constitu-
tion of the Hy... | {
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13 | India and the Part B States. 'the petitions originally filed | {
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14 | http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 3 of 6
for a certificate for leave to appeal to the Judicial Com-
mittee of the Privy Council of the Hyderabad State were, by
leave of the Court, amended, and made into petitions under
article 134 of the Constitution of India. A Division Bench
of the High Court at... | {
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15 | no case was made out for a certificate as asked by the peti-
tioners. The petitioners have now filed their petitions to
this Court under
943
article 136 of the Constitution of India, for special leave
to appeal from the judgments of the High Court dated the
12th, 13th and 14th of December, 1949.
Two questions a... | {
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16 | the second is, whether on a consideration of the facts, if
it has jurisdiction to entertain the petitions, the Court
should grant special leave. The first question depends on
the construction of the relevant articles in the Constitu-
tion of India. Under article 374 (4) on and from the com-
mencement of ... | {
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} |
17 | pose of appeals and petitions from or in respect of any
judgment, decree or order of any court within that State
ceased, and all appeals and other proceedings pending before
the said authority at such commencement stand transferred to
and have to be disposed of by the Supreme Court. This sub-
clause thus abo... | {
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18 | ceased. On the facts before us, it is clear that as no
proceeding or appeal in respect of these judgments of the
Hyderabad High Court was pending before the Hyderabad Privy
Council before its abolition, nothing got transferred to the
Supreme Court by operation of this subclause.
It was argued on behalf o... | {
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19 | to the Privy Council of the Hyderabad State. In fact such
petitions were pending on that day. It was therefore argued
that a right to appeal which existed on the 25th of January,
1950, cannot be impliedly taken away by the Constitution of
India being made applicable to the State of Hyderabad. It
was pointed ou... | {
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20 | as also persons whose petitions were pending before the
Hyderabad High Court asking for such certificates and which
had not been disposed of because of the congestion of work
in the High Court would lose their right to appeal to the
higher court if article 136 is not construed so as to give a
right of appe... | {
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21 | 136 it will not only permit persons who are stated to be
under such hardship to apply for leave under article 136 but
several other rights will be created. Such rights will
arise not only in criminal cases but in civil cases also and
they can be exercised without any limitation as to the
period within w... | {
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22 | http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 4 of 6
Moreover, on the wider construction of article 136, judg-
ments which had become final in those States in which there
existed no court like the Privy Council to whom appeals
could lie from the judgments of their High Courts, x,viIi be
subject to appeal th... | {
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23 | petitioners. It was strenuously urged that this is a wrong
approach to the question altogether. Articles of the Con-
stitution have to be construed according to their plain
natural meaning and cases of hardship should not be brought
to bear on the natural construction. Hard cases should not
be permitted to... | {
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24 | meaning of the words used in the Constitution. It is there-
fore proper to approach the articles irrespective of consid-
erations of hardship.
In order to decide whether on the facts of this case,
the Supreme Court has jurisdiction to grant special leave,
it is necessary only to consider articles 133, 134, 13... | {
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25 | from High Courts in civil matters. Under article 134, it is
provided that an appeal shall lie to the Supreme Court from
any judgment, final order or sentence in a criminal proceed-
ing of a High Court in the territory of India if the High
Court......... (then follow three contingencies under which
such appeals c... | {
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26 | not apply. It is there provided that until Parliament by
law otherwise provides, the Supreme Court shall also have
jurisdiction and powers with respect to any matter to which
the provisions of article 133 or 134 do not apply, if juris-
diction and powers in relation to that matter were exercisa-
ble by the Fede... | {
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} |
27 | to exercise jurisdiction in cases which were not covered by
articles 133 and 134, in respect of matters where the Feder-
al Court had jurisdiction to entertain appeals etc. from the
High Courts under the previously existing law. This is
obviously a provision to vest in the Supreme Court the
jurisdiction en... | {
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} |
28 | entertain appeals from High Courts, except those which were
already pending before it on the 10th October 1949, was
taken away by this Act. Provision had therefore to be made
in respect of appeals which were already pending or which
were not covered by the provisions of articles 133 and 134.
Article 136 of... | {
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} |
29 | leave to appeal from any judgment, decree, determination,
sentence or order in any cause or matter passed or made by
any Court or tribunal in the territory of India."
121
946
(2) ............."
The expression "territory of India" is defined in arti- | {
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} |
30 | http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 5 of 6
cle 1 in these terms
"1. The territory of India shall comprise
(a) the territories of the States (meaning the States
mentioned in Parts A, B and C of the First Schedule),
(b) the territories specified in Part D of the First
Schedule, (viz., T... | {
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31 | present case the Supreme Court can grant special leave to
appeal from a judgment, sentence or order which was passed
and made by the Hyderabad High Court before 26th January,
1950. The important fact to be borne in mind is that the
Hyderabad courts were not courts within the. territory of
India when they... | {
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32 | valuable rights of appeal which had existed in persons in
the position of petitioners when the Constitution of India
was directed by H.E.H. the Nizam by his firman to be ap-
plicable to the Hyderabad State on the 26th of January,
1950, it should be held that as no substantive right was
provided in the... | {
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33 | Attorney General that every legislation is primarily
prospective and not retrospective. A right of appeal has to
be given specifically by a statute and it is not merely a
procedural right. If therefore there exists no right of
appeal under the Constitution such right cannot be inferen-
tially held t... | {
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} |
34 | Cloth and General Mills Ltd. v. Income Tax Commissioner,
Delhi & Another(1) and The Colonial Sugar Refining Co. Ltd.
v. Irving(2).
(1) 54 I.A. 421. (2,) [1905] A. C. 369.
947
In our opinion, the contention of the Attorney general
on this point is correct. There appears no reason why in
th... | {
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35 | be put by the State on' article 136 will require the
insertion of the word "hereafter" in the clause, for which
there was no justification. We are unable to accept this
contention because, prima facie, every legislation is
prospective and even without the use of the word "hereafter"
the language ... | {
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36 | State in the sense that no court in India or the Judicial
Committee of the Privy Council in London had any
jurisdiction over the decisions of the Hyderabad State
Courts. To give the Supreme Court of India jurisdiction
over the decisions of courts of such a state, one requires
specific provi... | {
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37 | provision of that kind. There appear to us also no such
necessary circumstances which on reasonable construction
should be treated as impliedly giving such right of appeal.
Indeed the words "territory of India" lead to a contrary
conclusion. Under the words used in article 136 the
-courts which ... | {
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38 | http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 6 of 6
Government of H.E.H. the Nizam was never the territory of
India before the 26th of January, 1950, and therefore the
judgment and sentence passed by the High Court of H.E.H. the
Nizam on the 12th, lath and 14th December, 1949, cannot be
considered as judg... | {
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39 | It was argued by Mr. Pritt on behalf of the petitioners
that if such construction were put, the territory of the
Province of Bombay also may be excluded from
948
the operation of article 136. The answer however is that a
right to file an appeal from the judgments of the High Court
at Bombay in both civil an... | {
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40 | 1950. Such right of appeal to the Judicial Committee of the
Privy Council, which previously existed, was transferred to
the Federal Court by the appropriate legislation and eventu-
ally by article 135 to the Supreme Court. Therefore by the
interpretation, which we think is the proper interpretation
of article 136... | {
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41 | in article 136 which can bear a wider meaning a right to
apply for leave to appeal to the Supreme Court is given in
respect of decisions not only of High Courts but of other
tribunals also. That larger right, if it did not exist
before the 26th January, 1950, can be legitimately construed
as newly confer... | {
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42 | these matters before us by the High Court of Hyderabad,
which was in the territory of H.E.H. the Nizam and which
territory was not the territory of India before the 26th of
January, 1950, and as those judgments were passed before the
Constitution came into force they do not fall. within the
class of judgme... | {
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43 | 135 of the Constitution of India.
In our opinion this Court has therefore no jurisdiction
to entertain these petitions for special leave to appeal
against such judgments of the High Court of Hyderabad under
Article 136 of the Constitution. Cases like those of the
petitioners are thus not covered by articl... | {
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44 | such relief in the Constitution cannot be remedied by the
Supreme Court and assumption of jurisdiction which is not
warranted by the clear words of articles 134, 135 or 136
will be tantamount to making legislation by the Supreme
Court which it is never its function to do.
The petitions, under the circums... | {
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} |
45 | http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 7
PETITIONER:
RAM KRISHNA RAMNATH AGARWALOF KAMPTEE
Vs.
RESPONDENT:
SECRETARY, MUNICIPAL COMMITTEE,KAMPTEE.UNION OF INDIA AND GO
DATE OF JUDGMENT:
14/03/1950
BENCH:
KANIA, HIRALAL J. (CJ)
BENCH:
KANIA, HIRALAL J. (CJ)
FAZAL ALI, SAIYID
SASTRI, M. PATANJALI
M... | {
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} |
46 | Government of India Act, 1935, es. 100, 143, 292; Sch.
VII, List 1, Entry 45; List 11, Entry 49--Central Excises
and Salt Act (1 of 1944, es. 2, 3--Central Provinces Munici-
palities Act (11 of 1922), s. 66 (1) (e)--Import of tobacco
within municipality .for manufacturing bidis--Tobacco liable
to Central ex... | {
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} |
47 | ties Act, 1922, empowered municipalities within the Province
to levy an octroi duty on goods brought within their limits
for sale, consumption or use within those limits. Section 3
of the Central Excises and Salt Act, 1944, an Act of the
Central Legislature, provided that there shall be levied and
collected dutie... | {
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} |
48 | question being whether a municipality situated in the Cen-
tral Provinces could levy octroi duty on tobacco brought
within its limits for the purpose of manufacturing bidis, in
view of the exclusive power of the Central Government to
levy excise duty under Entry 45 of List I of the Seventh
Schedule to t... | {
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} |
49 | different in their nature and the power of the Province to
levy octroi was not inconsistent with the power of the
Centre to levy excise duty on the some goods, and a munici-
pality could therefore validly levy an octroi duty on such
tobacco under s. 66 (1)(e) of the Central Provinces Munici-
palities Act of... | {
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} |
50 | http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 2 of 7
palities Act or to the levy of octroi duty under the same
and s. 143 of the Government of India Act, therefore, pre-
served the right of the municipality to levy octroi duty
under the Act of 1922.
Province of Madras v. Boddu Paidanna and Sons [194... | {
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} |
51 | [1939] F.C.R. 80, Miss Kishori Sherry v. The King [1949]
F.C.R. 650 referred to.
Administrator, Lahore Municipality v. Daulat Ram [1942]
F.C.R. 31 distinguished.
Judgment of the High Court of Nagpur affirmed.
JUDGMENT:
APPEAL from the High Court of Judicature at Nagpur: Case
No. III of 1948.
This was an... | {
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52 | Central Provinces Municipalities Act (11 of. 1922) by the
Extra Assistant Commissioner, Nagpur. The facts of the case
and the arguments of counsel appear in the judgment.
T.J. Kedar and B.B. Tawakley (Sir Narain Andley
with them) for the appellant.
Lobo, for the respondent.
M. C. Setalvad, Attorney-Gen... | {
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} |
53 | order of the High Court at Nagpur, made on a reference under
Section 83 (2) of the Central Provinces Municipalities Act
11 of 1922, by the EXtra Assistant Commissioner, Nagput.
The appellant is a trader in Kamptee who manufactures bidis.
On the 30th of November, 1945, he brought to Kamptee from
outside tobacco... | {
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54 | 3, had been brought for use and consumption within the
limits of the Municipality. He however put on record his
protest against the recovery of the duty which was fixed at
Rs. 1,128-2-0. Against the order claiming the amount, the
appellant filed an appeal to the Extra Assistant Commission-
er with revenue... | {
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55 | no right to do so as under Section 3 of the Central Excises
and Salt Act, 1944, that excise duty was levied on tobacco
by the Central Government and the levy of the octroi duty on
the tobacco in question was covered by the excise duty and
therefore not permissible. The Appellate Assistant Commis-
sioner in mak... | {
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} |
56 | was not leviable, was unsound. He however thought that
because under Section a of the Excise Act, excise duty was
levied by the Central Government the levy of the octroi duty
was 'not in consonance with Section 100 of the Government of
India Act, 1935, and was ultra vires the Provincial Govern-
ment. The High ... | {
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} |
57 | http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 3 of 7
disagreed with the view of the Appellate Commissioner. The
High Court however granted a certificate under Section 205
(1) of the Constitution Act and the appellant has come in
appeal to this Court.
The Central Provinces Municipalities Act was passed i... | {
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58 | issued in pursuance thereof has been raised before us. The
argument on behalf of the appellant is that as under the
Central Excises and Salt Act, I of 1944, tobacco became
excisable goods under Item 9 in Schedule I to that Act and
continued to be so till it got converted into bidis, the
Central Governm... | {
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} |
59 | the manufacture of bidis and therefore any tax imposed,
while tobacco was being converted into bidis, was excise
duty. Legislation in connection with excise duty is within
the exclusive province of the Central Legislature as shown
by Entry 45 of List I in Schedule VII of the Constitution
Act. The impost... | {
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60 | connection our attention was drawn to Administrator Lahore
Municipality v. Daulat Ram Kapur(1), in which it was held
that the levy of octroi duty on salt was not within the
powers of the Provincial legislature. It was argued there-
fore that under Section 100 of the Government of India Act,
octroi duty le... | {
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} |
61 | Entry 49 in List II of the Seventh Schedule, was to read the
words "for consumption or use" in Entry 49 as meaning for
consumption or use except for manufacture of excisable
articles". So read, the levy of octroi duty on the facts of
this case was invalid. In reply to the argument that Sec-
tion 292 of th... | {
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} |
62 | under Section 143 of the Constitution Act, it was urged on
behalf of the appellant that the. provisions of the Excise
Act were contrary to the right to levy octroi duty and as
that Act was passed in 1944 the right to levy octroi duty
saved by Section 148 of the Constitution Act had lapsed. It
was argued tha... | {
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63 | the charging Section 3 in the Act led to that conclusion.
It is clear that both parts of this argument are thus based
on the plea that the impost of any duty at any stage before
bidis are manufactured is excise duty and therefore the levy
of octroi duty is illegal.
Section 66 (1) (e) of the Central Provinces ... | {
"chunk_index": 19,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
64 | The words "excisable goods" and. " manufacture '' are
defined in Section 2 of the Central Excises and Salt Act,,
1944,. as follows .--.'
(1) [1942] F.C.R. 91 .
19
2. (d) "excisable goods" means goods specified in the | {
"chunk_index": 20,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
65 | http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 4 of 7
First Schedule as being subject to a duty of excise and
includes salt;"
2. (f) "manufacture" includes any process incidental or
ancillary to the completion of a manufactured product; and
(i) in relation to tobacco includes the preparation of
cigare... | {
"chunk_index": 21,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
66 | "There shall be levied and collected in such manner as
may be prescribed duties of excise on all excisable goods
other than salt which are produced or manufactured in Brit-
ish India, and a duty on salt manufactured in, or imported
by land into any part of British India as, and at the rates,
set forth in th... | {
"chunk_index": 22,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
67 | uncured, and whether manufactured or not,and includes the
leaf, stalks and stem of the tobacco plant but does not
include any part of a tobacco plant while still attached to
the earth;"
(Then follows a list of various articles into which tobacco
can be converted, like bidis, cigarettes, snuff,etc. with
dif... | {
"chunk_index": 23,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
68 | "143. (1) Nothing in the foregoing provisions. of this
Chapter affects any duties or taxes levied in any Federated
State otherwise than by virtue of an Act of the Federal
Legislature applying in the State.
(2) Any taxes, duties, cesses or fees which, immedi-
ately before the commencement of Part III... | {
"chunk_index": 24,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
69 | poses of the Province, municipality, district or other local
area under a law in force on the first day of January,
nineteen hundred and thirty-five, may, notwithstanding that
those taxes, duties, cesses or lees are mentioned in the
Federal Legislative List, continue to be levied and to be
applied to the ... | {
"chunk_index": 25,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
70 | Government of India Act, but subject to the other provisions
of this Act, all the law in force in British India immedi-
ately before the commencement of Part III of this Act shall
continue in force in British India until altered or repealed
or amended by a competent legislature or other competent
authority."
... | {
"chunk_index": 26,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
71 | powers of the Centre, by reason of the inclusion of such tax
in List I of the Seventh Schedule, the pre-existing right of
the Provincial Government to levy such tax remained unaf-
fected. If so, Section 143 of the Government of India Act
did not affect such legislation and the same continued to be
valid and oper... | {
"chunk_index": 27,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
72 | legislative power of the Centre by reason of such tax being
included in List I of the Seventh Schedule, the levy of such
tax under the Provincial legislation continued to be valid | {
"chunk_index": 28,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
73 | http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 5 of 7
until the Central Legislature passed an Act the provisions
whereof were contrary to the provisions of the Provincial
legislature or to the levy of a tax under the Provincial
Act. Examining next the contentions of the appellant it
seems clear that o... | {
"chunk_index": 29,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
74 | therefore, there is no reason, to
21
consider the levy of the octroi duty under the Provincial
legislation invalid. Such levy remained unaffected by
reason of Section 292 of the Constitution Act. The argument
of the appellant is that the levy of the octroi duty being
at a stage after the excisable article,... | {
"chunk_index": 30,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
75 | from tobacco, is invalid. In support of this argument the
definition of 'excisable goods', 'manufacture' and the Entry
9 in the Schedule to that Act were relied upon. The error
underlying the argument of the appellant is the assumption
that any impost of tax from the time tobacco came into
existence till... | {
"chunk_index": 31,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
76 | of Madras v. Boddu Paidanna and Sons(1). It is there ob-
served as follows:--"Plainly, a tax levied on the first sale
must, in the nature of things, be a tax on the sale by the
manufacturer or producer; but it is levied upon him qua
seller and not qua manufacturer or producer. It may well be
that 'a manuf... | {
"chunk_index": 32,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
77 | duty of excise, there may no doubt be overlapping in one
sense, but there is no overlapping in law. The two taxes
which he is called on to pay are economically two separate
and distinct imposts. There is, in theory, nothing to
prevent the Central Legislature from imposing a duty of
excise on a com... | {
"chunk_index": 33,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
78 | of manufacture which attracts the duty even though 'it may
be collected later. In the case of a sales tax, the liabil-
ity to tax arises on the occasion of a sale and a sale has
no necessary connection with manufacture or production."
The Court further observed that in the Constitution Act the
whole
(1) [1942... | {
"chunk_index": 34,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
79 | the Centre and the Provinces, to the one being assigned the
power to impose duties of excise, to the other taxes on the
sale of goods. It is natural enough, when considering the
ambit of an express power in relation to an unspecified
residuary power, to give a broad interpretation to the
former at the ... | {
"chunk_index": 35,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
80 | terms. There can be no reason in such a case for giving a
broader interpretation to one power rather than to the
other; and there is certainly no reason for extending the
meaning of the expression "duties of excise" at the expense
of the Provincial power to levy taxes on the sale of goods.
In The Gover... | {
"chunk_index": 36,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
81 | http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 6 of 7
Madras (1), the Judicial Committee approved of the distinc-
tion drawn in this case between the excise duty and a tax on
sale. There the question arose in respect of tax on the
sale of excisable goods. Their Lordships observed as fol-
lows :--" An exhaust... | {
"chunk_index": 37,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
82 | in the judgment of the Federal Court in Re The Central
Provinces and Berar Act No. XIV of 1938(2). Consistently
with this decision their Lordships are of opinion that a
duty of excise is primarily a duty levied on a manufacturer
or producer in respect of the commodity manufactured or
produced. It i... | {
"chunk_index": 38,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
83 | of the Federal Court in Boddu Paidann case (3). The two
taxes, the one levied on a manufacturer in respect of his
goods, the other on a vendor in respect of his sales, may,as
is there pointed out, in one sense overlap. But in law
there is no overlapping. The taxes are separate and
(1) [1942] F.C.R. 129... | {
"chunk_index": 39,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
84 | finds it convenient to impose that duty at the moment when
the excisable article leaves the factory or workshop for the
first time on the occasion of its sale. But that method of
collecting the tax is an accident of administration; it is
not of the essence of the duty of excise, which is attracted
by the manufa... | {
"chunk_index": 40,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
85 | of excise. In such cases there appears to be no reason why
the Provincial legislature should not impose a duty of
excise in respect of the commodity manufactured and then a
tax on first or other sales of the same commodity. Whether
or not such a course is followed appears to be merely a
matter of adm... | {
"chunk_index": 41,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
86 | cial legislature impose a tax on the sale of the same goods
when manufactured."
This discussion clearly shows that the relevant question
is what is the nature of the tax. Excise duty is a tax on
manufactured goods. Octroi duty is a tax levied on the
entry of goods within a particular area. Under the Ex... | {
"chunk_index": 42,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
87 | rate of tax. Therefore, tobacco becomes subject to excise
duty when it reaches the stage of manufacture mentioned in
Item 9 of the Schedule to the Excise Act. Even before it is
converted into bidis or any other article mentioned in the
entry it has become excisable goods and liable to pay excise
duty. The lev... | {
"chunk_index": 43,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
88 | ment under the Central Excises and Salt Act, 1944, Govern-
ment retained control over the movement of the
24
goods from the beginning till the end. This argument is not
of assistance in determining the nature of the octroi tax.
As Government has to collect excise duty and the rate of | {
"chunk_index": 44,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
89 | http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 7 of 7
duty varies in respect of different shapes in which the
excisable goods are ultimately converteD, there is nothing
unnatural in the Government keeping a control and note of
the articles till the manufactured article becomes a commod-
ity, and is mixed up... | {
"chunk_index": 45,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
90 | Constitution Act, Entry 49 should be read as "for consump-
tion or use, except for manufacture of goods", in our opin-
ion, is unsound. In the first place, the approach to the
question itself is wrong. When a particular legislation
falls within the exact words of an Entry in the Provincial
List, under s... | {
"chunk_index": 46,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
91 | Entry 31 of List II was rejected by us in Case No. 27 of
1949: Miss Kishori Shetty v. The King (1). In the present
case if the question of the validity of the Provincial
legislation arises, on the interpretation of Entry 49 in
List II, it appears that the answer must be in favour of the
validity of the... | {
"chunk_index": 47,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
92 | "salt". A comparison with Entry 45 in List I shows dis-
tinctly that Entry 45 is limited to excise duty and is not
wide enough to cover tobacco or other goods generally for
all purposes of legislation. The observations in that case
therefore are not helpful to the appellant.
On the second part of the c... | {
"chunk_index": 48,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
93 | under the Provincial Act of 1922. There is no express provi-
sion in the Excise Act contrary to the provisions of the
Municipal Act. Unless, therefore, it is necessarily implied
under the Excise Act, the levy of
(1) [1949] F.C.R. 650 (1) [1942] F.C.R. 31
25
the octroi duty under the Municipal Act con... | {
"chunk_index": 49,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
94 | out 01 tobacco would be the levy of the excise duty and
therefore those provisions were contrary to the provisions
permitting the levy of the octroi duty. We have already
discussed and rejected in the first part of the judgment
this contention. It is wrong to think that two independent
imposts arisin... | {
"chunk_index": 50,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
95 | to the provisions of Section 66 (1) (e) of the Central
Provinces Municipalities Act or to the levy of octroi duty
under the same. The appeal therefore fails and is dismissed
with costs.
Appeal dismissed.
Agent for the appellants: Rajinder Narain.
Agent for the respondent: S.P. Varma.
Agent for the Union of... | {
"chunk_index": 51,
"source": "6482417cc33c75ac1d880102.pdf",
"total_pages": 7
} |
96 | http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 19
PETITIONER:
PANNALAL JANKIDAS
Vs.
RESPONDENT:
MOHANLAL AND ANOTHER.
DATE OF JUDGMENT:
21/12/1950
BENCH:
KANIA, HIRALAL J. (CJ)
BENCH:
KANIA, HIRALAL J. (CJ)
SASTRI, M. PATANJALI
DAS, SUDHI RANJAN
CITATION:
1951 AIR 144 1950 SCR 979
ACT:
... | {
"chunk_index": 1,
"source": "6482417cc33c75ac1d880104.pdf",
"total_pages": 19
} |
97 | Ordinance, 1944, ss. 14,18--Ordinance grantinq compensa-
tion for damage by explosion-Loss by explosion not covered
by policy--Loss of compensation under Ordinance by failure
to insure---Whether direct or remote damaqe--Claim by prin-
cipal against agent, whether barred by Ordinance--Indian
Contract Act, 1... | {
"chunk_index": 2,
"source": "6482417cc33c75ac1d880104.pdf",
"total_pages": 19
} |
98 | a portion of the goods in a godown in Bombay pending receipt
of a permit from the Government authorities for consigning
the same to the defendants. Before the goods could be
despatched, a big explosion occurred in the Bombay Harbour
and the goods stored were destroyed either by the fire or
the explosion.... | {
"chunk_index": 3,
"source": "6482417cc33c75ac1d880104.pdf",
"total_pages": 19
} |
99 | shall pay a compensation of 50 per cent. of the damage
caused in respect of uninsured goods, and the entire damage
in respect of insured goods; and (ii) that no person shall
have or be deemed ever to have had, otherwise than under the
Ordinannce any rights whether in contract or in tort or
otherwise to ... | {
"chunk_index": 4,
"source": "6482417cc33c75ac1d880104.pdf",
"total_pages": 19
} |
100 | be maintainable in any civil courts. The plaintiffs re-
ceived 50 per cent of the value of the destroyed goods as
they
980
were not insured, and, alleging that as agents they had the
right to be indemnified by the defendants, sued the latter
for recovery of the remaining 50 per cent of the value of
the g... | {
"chunk_index": 5,
"source": "6482417cc33c75ac1d880104.pdf",
"total_pages": 19
} |
Dataset Card for Indian legal documents (Chunked for RAG)
Dataset Details
Dataset Description
This dataset consists of Indian Supreme Court judgments extracted from publicly available court documents and processed into textual chunks suitable for Retrieval-Augmented Generation (RAG) and legal information retrieval tasks.
Each document is split into semantically coherent text chunks and stored in a JSONL format with associated metadata such as source document name, chunk index, and total page count. The dataset is designed to support experimentation with legal-domain retrieval, embedding models, hybrid search (BM25 + dense), reranking, and downstream question-answering systems.
The content primarily includes:
Raw Supreme Court judgment text with case identifiers and party names embedded in the prose (e.g., petitioners, respondents, court name, dates, and citations where present)
Narrative descriptions of the factual background, as discussed within the judgment body
Judicial reasoning, legal analysis, and final holdings authored by the court
Getting Started
To help you get started with building legal domain assistants, we have implemented and evaluated several RAG architectures using this dataset — detailed in our Medium Article and available to explore in our GitHub repository.
You can use this dataset to experiment with the following strategies:
Baseline Retrieval: Utilizing standard Recursive Character Text Splitting (RCTS) for chunking paired with dense retrieval.
Summary Indexing: Generating and indexing summaries of the legal chunks to improve semantic matching and context capture.
Summary Indexing with Reranking: Enhancing the summary-based retrieval pipeline by applying a cross-encoder or reranker to reorder the top retrieved documents.
Contextual Embedding: Appending broader document-level context to individual chunks before generating embeddings to preserve legal nuance.
Contextual Embedding + Hybrid Retrieval: Combining contextual embeddings with sparse retrieval (e.g., BM25) to capture both semantic meaning and exact legal keyword matches.
Contextual Embedding + Reranking: Applying a final reranking step over the hybrid or dense results retrieved via contextual embeddings for maximum precision.
Dataset Sources
- Source: Publicly available Supreme Court of India judgment documents
Uses
Direct Use
This dataset is suitable for:
- Retrieval-Augmented Generation (RAG) systems in the legal domain
- Dense and sparse retrieval benchmarking (BM25, embeddings, hybrid search)
- Chunking strategy evaluation for long legal documents
- Legal question answering and case law exploration
- Legal NLP research and academic experimentation
Out-of-Scope Use
This dataset is not suitable for:
- Providing legal advice or real-world legal decision-making
- Training models intended to replace qualified legal professionals
- Tasks requiring up-to-date or jurisdiction-wide legal completeness
- Predictive legal analytics without further validation and augmentation
Dataset Structure
The dataset is stored in JSON Lines (.jsonl) format, where each line represents a single text chunk.
Fields
Each record contains the following fields:
id(int): Unique identifier for the chunktext(string): Extracted text content from the judgmentmetadata(object):source(string): Original PDF filenamechunk_index(int): Position of the chunk within the documenttotal_pages(int): Total number of pages in the source document
Example
{
"id": 1,
"text": "http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 6...",
"metadata": {
"source": "6482417cc33c75ac1d880101.pdf",
"chunk_index": 1,
"total_pages": 6
}
}
References
@misc{india_case_legal_rag,
author = {Hruthika S, Ajinkya T},
title = {Indian Legal Corpus Dataset for RAG},
publisher = {DevDolphins / HuggingFace Hub},
year = {2026},
url = {https://huggingface.co/datasets/dedol-hf/india-case-legal-rag},
version = {1.0.0},
note = {Accessed: 2026-02-14}
}
For further details and context, please refer to:
Dataset Card Contact
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