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Bombay High Court Allows Refund of Cess Paid Under Protest in Excise Matter — Unjust Enrichment Principle Not Applicable to Cess Under IDR Act. Section 11-B of Central Excise Act Held Inapplicable to Cess Collected Under Industries (Development and Regulation) Act, 1951, and Refund Directed with Interest.

The petitioners, Shree Vidhya Paper Mills and Mr. Rameshwarlal Motilal, filed a writ petition in the Bombay High Court seeking refund of Rs. 10,19,246...

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Bombay High Court Dismisses Petition for Transfer of Investigation in Alleged Hush-Up of Crime. Court finds no merit in allegations of biased investigation and upholds police investigation as proper.

The petitioner, Rita Shailesh Vyas, filed a criminal writ petition seeking transfer of investigation in C.R.No.64 of 2004 from Kandivli (West) Police ...

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Bombay High Court Allows Revenue Appeal in Income Tax Case — Payment to Retiring Partners Held Capital Expenditure. Amount of Rs.1,34,678 paid to retiring partners under Memorandum of Understanding is capital expenditure not deductible as revenue expenditure.

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal. The assessee, Mandovi Hotel Pvt....

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Bombay High Court Dismisses Appeal of Head Master Reverted to Assistant Teacher Due to Invalid Appointment Without Prior Approval. Appointment as Head Master Without Education Officer's Approval Invalid Under Section 7 of Maharashtra Employees of Private Schools (Conditions of Service) Regulation Act, 1977.

The appellant, Somsingh Chandrasingh Thakur, was an Assistant Teacher at Captain R.M. Oak School, a Marathi medium school run by Balak Mandir Sanstha....

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Bombay High Court Allows Recovery Suit by National Textile Corporation Against Debtor for Unpaid Goods of Nationalised Mill. Contractual Interest Rate of 21% Reduced to 6% as Penal, Suit Held Within Limitation Under Article 14 of Limitation Act, 1963.

The plaintiff, National Textile Corporation Ltd., filed a suit for recovery of Rs.3,18,876/- with interest at 21% per annum from the defendant, M/s S....

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Bombay High Court Dismisses Petition Challenging Industrial Tribunal Award Granting Wage Revision to Monthly Rated Staff. The court upheld the Tribunal's award as based on evidence and not suffering from any error of law under Article 226 of the Constitution.

The petitioner, M/s. Polypharma Pvt. Ltd., challenged the award of the Industrial Tribunal granting revision in wages and other demands to monthly rat...

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Bombay High Court Acquits Accused in NDPS Case Due to Non-Compliance with Mandatory Provisions. Failure to Record Reasons for Search and Inform Accused of Right to be Searched Before Gazetted Officer Renders Conviction Unsustainable.

The appellants, Prabhakar Dhondiram Waghchaure (original accused No.1) and Ravindra Machhindra Mhamane (original accused No.2), were convicted by the ...