Search Results for "discriminatory levy"

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Search Results for "discriminatory levy"

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High Court

Bombay High Court Allows Petition Challenging Discriminatory Maintenance Charges by Co-operative Housing Society. Differential levy of maintenance charges at four times the rate for a smaller shop compared to larger residential flats held violative of Section 22 of the Maharashtra Co-operative Societies Act, 1960.

10 Aug 2005

The petitioner, Mrs. Sunanda Janardan Rangnekar, was a member of the respondent no.1 society, Rahul Apartment No.11 Co-op Housing Society Limited, whi...

High Court

Karnataka High Court Allows Petition Challenging Discriminatory Tax Notification Excluding Lead Sub-Oxide from Industrial Input List. Lead Sub-Oxide Held to Be an Industrial Input Under Entry 67 of Third Schedule to KVAT Act, Entitled to Reduced Tax Rate.

13 Jan 2016

The petitioner, M/s A.P.S. Industries, a partnership firm engaged in the manufacture and sale of Lead Sub Oxide (Lead Oxide Grey), challenged a notifi...

High Court

Bombay High Court Hears Writ Petitions Challenging Maharashtra Entry Tax on Goods. Petitioners Argue That Differential Tax Burden on Imported LNG and Air Conditioners Violates Constitutional Provisions, Relying on Jindal Stainless Steel Principle.

4 Mar 2019

Three writ petitions were heard together by the Bombay High Court, all challenging the constitutional validity of the Maharashtra Tax on the Entry of ...

High Court

Bombay High Court Allows Developers' Challenge to PMC's Differential Development Charges Policy. Held that imposing higher development charges on properties within 100 meters of DP road while exempting others violates Article 14 of the Constitution.

20 Oct 2023

The petitioners, a group of developers and a real estate association, challenged the policy of the Pune Municipal Corporation (PMC) that imposed highe...

High Court

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.

13 Dec 2013

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

High Court

Bombay High Court Adjudicates Upon Challenge to Pre-Deposit Order and Validity of Explanation to Schedule Entry A-45 of MVAT Act, 2002. The Petition Seeks Quashing of Assessment and Pre-Deposit Orders for Pan Masala Containing Tobacco Exemption Denial and Striking Down of Discriminatory Notification.

4 Oct 2016

The petitioner, M/s. Ghodawat Energy Pvt. Ltd., a manufacturer of pan masala with and without tobacco, challenged the levy of VAT on pan masala contai...

High Court

High Court of Karnataka Examines Challenge to Karnataka Hindu Religious Institutions and Charitable Endowments (Amendment) Act, 2011 by Numerous Temple Trusts. Petitioners Sought Declaration that the Amendment Act is Unconstitutional and Discriminatory under Articles 226 and 227 of the Constitution of India.

17 Nov 2015

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High Court

Bombay High Court Strikes Down LIC Circular Imposing Assignment Charge on Finance Organizations as Ultra Vires Section 38 of Insurance Act, 1938. The court held that LIC cannot impose a charge on assignments of life insurance policies in favor of finance companies as it amounts to a restriction on the statutory right of assignment under Section 38.

19 May 2010

The petitioners, Dravya Finance Pvt. Ltd. (a Non-Banking Finance Company) and its director Hasmukh Rawal, challenged a Circular dated 24.4.2006 issued...

Supreme Court

Supreme Court Upholds State's Levy of Sales Tax on Cane Jaggery While Exempting Palm Jaggery Under Madras Act. Classification Upheld as Cane and Palm Jaggery Are Commercially Different and Tax Does Not Violate Article 14 or 301.

17 Jul 1969

The appellants, dealers in cane jaggery in Tamil Nadu, challenged the levy of sales tax on cane jaggery while palm jaggery remained exempt, under the ...

Supreme Court

Supreme Court Upholds Constitutionality of Sections 23(5) of Income Tax Act, 1922 and 297(2)(g) and 271(2) of Income Tax Act, 1961 Against Double Taxation and Article 14 Challenges. Registered Firm’s Appeal Dismissed; Provisions on Double Taxation of Firm and Partners and Penalty Classification Held Valid.

18 Nov 1969

The appeal arose from a writ petition filed by a registered firm and its partners challenging the constitutional validity of certain provisions of the...

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