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Supreme Court Upholds Licence Fee Validity Under Factories Act, 1948; Levy Is Fee, Not Tax, Due to Services Rendered by Inspectors. Inspection Services and Spending of 60% of Fee Revenue Establish Quid Pro Quo Justifying Annual Renewal Fee for Factories Under Delhi Factories Rules, 1950.

The Delhi Cloth and General Mills Co. Ltd., which operated several factories in Delhi, was required under the Factories Act, 1948 and the Delhi Factor...

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High Court of Karnataka Quashes Stamp Duty Demand on Development Agreement — Karnataka Appellate Tribunal's Order Set Aside for Lack of Proper Consideration of Evidence and Non-Application of Mind to the Definition of 'Conveyance' Under the Karnataka Stamp Act, 1957.

The petitioners, M/s. Motwani Builders and M/s. B. Alim Builders, filed writ petitions under Articles 226 and 227 of the Constitution of India challen...

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High Court of Karnataka Examines Validity of Notification Imposing Forest Development Tax under Karnataka Forest Act, 1963 — Multiple Mining Companies Challenge the Levy as Ultra Vires the Constitution and Forest Laws.

The matter involved a batch of writ petitions filed before the High Court of Karnataka by various mining companies, individuals, and an industry assoc...

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High Court of Karnataka Adjudicates Batch of Petitions Challenging Forest Development Tax Notification on Mining Leases; Examines Legislative Competence under Karnataka Forest Act and Forest (Conservation) Act.

A batch of writ petitions was filed before the High Court of Karnataka challenging the validity of Notification No. FEE/23/2007-08 dated 16.08.2008 is...

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Bombay High Court Allows Writ Petition Challenging Deficit Stamp Duty Demand — Limitation Period Under Section 32-A(1) of Bombay Stamp Act, 1958 Is Mandatory. Demand for deficit stamp duty and penalty made after 5 years from execution of instrument is without jurisdiction and liable to be quashed.

The petitioner, Meena Shyam Tulsani, purchased a commercial office premises admeasuring 351 sq.ft super built up area in 1999 through a notarized agre...

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NOTICE OF MOTION NO. 2486 OF 2005

The suit was filed by shareholders of Spice Jet Ltd, a domestic airline company formerly known as Modi Luft, which had undergone several ownership cha...