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High Court of Karnataka Upholds Service Tax on Restaurant Services as Valid Exercise of Union Legislative Power. Service Tax on Supply of Food and Drinks in Restaurants is Not a Tax on Sale of Goods but a Tax on Service, Falling Under Entry 97 of List I.

The case involves two intra-court appeals filed under Section 4 of the Karnataka High Court Act, challenging a learned Single Judge's common order dat...

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Bombay High Court Dismisses Petitioner's Challenge to Foreign Allowance Revision for ITEC Deputationists. Policy decision on allowance rates not subject to judicial review unless arbitrary or mala fide.

The petitioner, Basant Kumar Bihani, filed a writ petition under Article 226 of the Constitution of India challenging the judgment and order dated 1st...

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Bombay High Court Acquits Police Inspector in Corruption Case Due to Unreliable Complainant and Lack of Corroboration. Conviction under Sections 7 and 13(2) of Prevention of Corruption Act, 1988 set aside as demand and acceptance of bribe not proved beyond reasonable doubt.

The appellant, Sopan s/o Kadu Choudhari, a Police Inspector, was convicted by the Special Judge, Gadchiroli for offences under Sections 7 and 13(2) of...

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Bombay High Court Allows Appeal of Legal Representatives in Motor Accident Claim — Insurer Liable Under Personal Accident Cover for Owner-Driver. Section 163-A of Motor Vehicles Act, 1988 does not bar claim for personal accident cover when insured dies while driving own vehicle.

The appeal arises from a judgment of the Motor Accident Claims Tribunal, Nagpur, dated 6th February 2020, which dismissed a claim petition filed by th...

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Karnataka High Court Dismisses Appeal in Rent Recovery Suit — Upholds Trial Court Decree for Arrears of Rent and Interest. Defendant failed to prove payment of rent for disputed period; plaintiff entitled to recovery of Rs.6,29,249/- with interest at 6% p.a. from date of suit till realization.

The present Regular First Appeal was filed by the defendant, M/s. Hinduja Fashions, against the judgment and decree dated 6.11.2015 passed by the VII ...

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Bombay High Court Allows Writ Petition Against Recovery of Overpayment from Retired Teacher's Terminal Benefits. Overpayment due to wrong pay fixation under Sixth Pay Commission cannot be recovered after retirement, especially when no misrepresentation by employee.

The petitioner, Issak Abbas Hawaldar, was appointed as a Primary Teacher in Panchayat Samiti, Arale, in November 1976 as a Class-IV employee. He retir...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax TDS Case — Wheeling and Transmission Charges Not Rent Under Section 194I. Payments for Use of Transmission Lines Held Not Rent as No Transfer of Possession or Right to Use Occurs.

The case involves an appeal by the Commissioner of Income Tax (TDS) against the order of the Income Tax Appellate Tribunal (ITAT) which held that whee...