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Poppatlal Shah v. State of Madras (1952) : A Landmark case on Sales Tax Law

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      Written by  HT AL-AMIN KHAN , Student, Department of Land Management and Law, Jagannath University, Dhaka. Case name: Poppatlal Shah v. State of Madras (1952) Citation:  AIR 1952 Mad 91. Introduction This is a landmark case on sales tax law that was decided by the Supreme Court of India in 1953. The case is Poppatlal Shah v. State of Madras, which involved a dispute between a merchant firm and the provincial government over the liability to pay sales tax on goods sold outside the province. Facts Poppatlal Shah was a partner of a firm called Indo-Malayan Trading Company, which had its head office in Madras (now Chennai). The firm dealt with groundnut oil, sago and kirana articles, and received orders from merchants in Calcutta (now Kolkata) for supply of these goods. The firm purchased these goods from local markets in Madras and dispatched them to Calcutta by rail or steamer. The railway receipts or bills of lading were taken in the name of the ...
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Principles of Presumption of innocence: what it means and why it matters

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    Written by  HT AL-AMIN KHAN , Student, Department of Land Management and Law, Jagannath University, Dhaka. Introduction The presumption of innocence is one of the most important principles of criminal justice. It means that anyone who is accused of a crime is considered innocent until proven guilty by a court of law. This principle protects the rights and dignity of the accused and ensures that they are treated fairly by the legal system. Origin The presumption of innocence has a long history in different legal traditions. It can be traced back to ancient Roman law, where it was expressed as "ei incumbit probatio qui dicit, non qui negat" (the burden of proof lies on him who asserts, not on him who denies). It was also recognized in Jewish law, where it was said that "every man is innocent until proved guilty". In modern times, the presumption of innocence has been adopted by many countries that use common law or civil law systems. Implications The pre...
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Marbury vs. Madison 1803 : A Landmark Case Study

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  Written by  HT AL-AMIN KHAN , Student, Department of Land Management and Law, Jagannath University, Dhaka. Introduction Marbury v. Madison was a landmark United States Supreme Court case decided in 1803.  Fact The case arose from a political dispute between President John Adams and President-elect Thomas Jefferson, who had defeated Adams in the 1800 presidential election. Adams had appointed a number of "midnight judges" to the federal judiciary in the final days of his presidency, including William Marbury. However, Jefferson and his supporters in Congress believed that these appointments were made purely for political purposes and sought to block them. When Jefferson took office, he directed his Secretary of State, James Madison, to withhold Marbury's commission as a justice of the peace. Marbury then brought a lawsuit against Madison in the Supreme Court, seeking a writ of mandamus (a court order directing Madison to deliver his commission) under the Judiciary Act of...
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