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Bombay High Court Disposes of Writ Petition Challenging Arbitrary Damages Under Provident Fund Act; Directs Recalculation as per Clause 32A of the Scheme. Damages at Rates Up to 100% Per Annum Found Not Related to Delay; RPFC Directed to Redetermine Quantum After Hearing Consistent with Precedent.

The petitioner, M/s. Standard Meter Mfg. Company, an establishment covered under the Employees’ Provident Funds and Miscellaneous Provisions Act, 19...

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Bombay High Court Dismisses Petitions Challenging Stamp Duty on Renewal of Perpetual Lease Under Maharashtra Stamp Act, 1958. Levy of stamp duty on renewal of perpetual lease is not manifestly arbitrary or violative of Articles 14 and 300A of the Constitution of India.

The Bombay High Court at Nagpur, through a division bench comprising Justices Anil S. Kilor and Rajnish R. Vyas, dismissed two writ petitions challeng...

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Bombay High Court Dismisses Petitions Challenging Levy Sugar Price Fixation Under Essential Commodities Act, 1955 — Levy Sugar Price Determined by Central Government Is Not Arbitrary and Does Not Violate Article 14 or 19(1)(g) of Constitution.

The petitioners, two sugar cooperative factories, filed criminal writ petitions challenging the fixation of levy sugar price by the Central Government...

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Bombay High Court Upholds Constitutional Validity of Section 234E of Income Tax Act, 1961 — Levy of Fee for Late Filing of TDS Returns is Valid. The Court held that the fee under Section 234E is compensatory in nature and not a penalty, and does not violate Article 14 of the Constitution.

The petitioners, a practising Chartered Accountant and others, filed a writ petition under Article 226 of the Constitution of India challenging the co...

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Bombay High Court Upholds Levy of Fees on Transporters and Traders Under Essential Commodities Act for Maintenance of Public Distribution System. The court held that the levy under Section 3(3)(f) of the Essential Commodities Act, 1955 is a valid regulatory fee and not a tax.

The judgment involves multiple writ petitions and civil applications challenging the levy of fees on transporters and traders under the Maharashtra Es...

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Bombay High Court Upholds Lease Rent Revision Based on Ready Reckoner Rates for Housing Societies in Bandra. Court holds that linkage of lease rent to land value is not per se prohibited and the Government Resolutions of 2006, 2012, and 2018 are constitutionally valid.

The Bombay High Court, in a batch of writ petitions, upheld the constitutional validity of Government Resolutions (GRs) dated 29th May 2006, 12th Dece...

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Bombay High Court Upholds Cantonment Board's Pay-and-Park Scheme on MG Road, Pune — Scheme Intra Vires Due to Incidental Powers Under Cantonment Act, 1924. Bye-law 43 and Rule 46 Confer Authority to Regulate Traffic and Levy Parking Fees, Not Violative of Article 19(1)(g).

This writ petition under Article 226 of the Constitution of India challenged a pay and park scheme introduced by the Pune Cantonment Board on Mahatma ...