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Gujarat High Court Dismisses State's Revision Against Acquittal in Food Adulteration Case Due to Non-Compliance with Mandatory Sampling Procedure. Failure to Follow Rule 14 of Prevention of Food Adulteration Rules, 1955 Renders Conviction Unsustainable.

The State of Gujarat filed a criminal revision application under Section 397 read with Section 401 of the Code of Criminal Procedure, 1973, challengin...

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High Court of Karnataka Quashes Criminal Proceedings Against Directors in Legal Metrology Case — Lack of Vicarious Liability. Directors of Colgate Palmolive cannot be prosecuted under Section 36 of Legal Metrology Act, 2009 without specific averments of their role in the offence.

The petitioners, including directors and former directors of Colgate Palmolive (India) Limited, along with a proprietor and a distributor, filed a pet...

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High Court of Karnataka Allows Petition Under Section 482 CrPC Challenging Rejection of Application Under Section 305(6) CrPC for Appointment as Company Representative. The court held that the trial court's order doubting the genuineness of resignation was unsustainable and directed fresh consideration.

The petitioner, Krishnaswamy Sridhar, was accused No.4 in Special C.C. No.245/2002 pending before the XLVI Additional City Civil and Sessions Judge an...

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Bombay High Court Allows Petition of Supplier Against Western Coalfields Limited for Withholding Admitted Dues. Withholding of Payment Based on Vigilance Report Without Hearing Violates Natural Justice.

The petitioner, Sujyoti India (P) Limited, a private limited company and authorized distributor of SKF India Limited, entered into a rate contract wit...

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High Court of Karnataka Dismisses State's Revision Petitions in Asian Paints VAT Case — Input Tax Credit on Capital Goods Allowed Despite Non-Use in Manufacturing. Section 11(4) of KVAT Act, 2003 does not restrict ITC on capital goods used for generation of electricity for own consumption.

The State of Karnataka filed multiple revision petitions under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) read with Section 9...

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Supreme Court Allows Appellant in Preventive Detention Case Due to Vague and Non-Existent Grounds. Detention Order Quashed as Grounds Failed to Provide Adequate Particulars for Representation, Rendering the Detention Illegal Under Sections 3 and 4 of Preventive Detention Act, 1950.

The petitioner was detained under the Preventive Detention Act, 1950, on allegations of black-marketing essential commodities. He challenged the deten...

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Supreme Court Dismisses Revenue’s Appeal, Holding Compensation for Partial Termination of Agency is Capital Receipt. Termination of Agency for Territory Outside Hyderabad State Results in Sterilisation of Capital Asset, Not Taxable as Business Income Under Indian Income-tax Act, 1922.

The dispute arose from the income tax assessment of Messrs. Vazir Sultan & Sons, a registered firm, for the assessment year 1951-52. The firm was appo...