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KAHC010085932008_1

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Supreme Court Allows Appeal in Customs Prosecution for Export of Antiquities — Prosecution Under Customs Act Not Barred by Antiquities and Art Treasures Act, 1972. Held that the Customs Act, 1962 applies alongside the Antiquities Act, and prosecution under Sections 132 and 135 is maintainable.

The appeal arose from a judgment of the Delhi High Court upholding the discharge of the respondent, Sharad Gandhi, from offences under Sections 132 an...

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Bombay High Court Quashes Prosecution of Directors for Delayed TDS Deposit Under Section 276B Income Tax Act — Delay Not Equivalent to Failure to Pay. Vicarious Liability Requires Specific Averments of Being In-Charge and Responsible; No Notice Under Section 2(35) or Order Under Section 201(1) Passed.

The petitioners, directors of M/s. Hubtown Ltd., challenged the issuance of process against them under Section 276B r/w 278B of the Income Tax Act, 19...

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Bombay High Court Quashes Deficit Stamp Duty Demand Against Housing Society Due to Limitation Under Section 53A of Maharashtra Stamp Act. Demand raised beyond six-year period from Amnesty certificate under Section 41 is barred by time, and even otherwise, a 20-year delay is unreasonable.

The Petitioner, Uma Niwas Co-Operative Housing Society Ltd., a society registered under the Maharashtra Co-operative Societies Act, 1960, filed a writ...

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Bombay High Court Allows Public Interest Litigation to Protect Land for Government Sports Complex at Navi Mumbai. CIDCO's commercial allotment of land earmarked for sports complex quashed; State Government's decision to shift complex to remote location set aside.

The Bombay High Court was hearing a Public Interest Litigation filed by the Indian Institute of Architects, Navi Mumbai Center, challenging the action...

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Bombay High Court Quashes Stamp Duty Demand on Shifting Agreements in MHADA Redevelopment Project — Collector of Stamps Lacked Review Power and Agreements Were for Temporary Shifting, Not Permanent Alternate Accommodation Under Article 25(d) of Bombay Stamp Act, 1958.

The Petitioner, Guruashish Construction Pvt. Ltd., a builder and developer, entered into a tripartite Joint Development Agreement dated 10 April 2008 ...

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Bombay High Court Upholds Validity of Maharashtra Revenue Services (Recruitment) Rules, 2020 and Directs Finalization of Seniority Lists for Deputy Collectors — Seniority to be Determined by Date of Continuous Officiation, Not by Date of Regular Promotion.

The judgment pertains to a batch of writ petitions filed by Deputy Collectors and the State of Maharashtra concerning the determination of seniority o...

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Bombay High Court Holds Section 143-A of Negotiable Instruments Act Directory — Interim Compensation Requires Recording of Reasons. Court clarifies that Section 143-A is not mandatory and reasons must be recorded for quantum under Section 143-A(2).

The judgment arises from two criminal writ petitions filed by Ashwin Ashokrao Karokar (accused) against Laxmikant Govind Joshi (complainant) under the...

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Bombay High Court Quashes Stamp Duty Demand on Unexecuted Lease Agreement — No Liability Under Maharashtra Stamp Act, 1958. Adjudication under Section 31 cannot be basis for demand when document is not executed and no stamp duty is chargeable.

The petitioner, Crisil Limited, a company registered under the Companies Act, had been in occupation of office premises at Hiranandani Business Park, ...