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Supreme Court Allows State's Appeal to Rescind Tax Rebate Notification Under Uttar Pradesh Trade Tax Act, 1948 — State's Power to Withdraw Rebate Upheld Despite Existing Industrial Units' Compliance.

The case involves two civil appeals filed by the State of Uttar Pradesh against M/s. Birla Corporation Limited concerning the validity of a notificati...

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Bombay High Court Allows Bank of Baroda's Petition to Quash Sales Tax Attachment Over Secured Assets, Holding SARFAESI Act Priority Over State Dues. Secured Creditor's Claim Under Section 26E of SARFAESI Act Overrides Crown Debt Under MVAT Act, Attachment Without Notice Invalid.

The Bank of Baroda, a secured creditor under the SARFAESI Act, had sanctioned credit facilities to M/s. Gajanan India Chemco between September 2009 an...

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Bombay High Court Dismisses Municipal Corporation of Delhi's Petition Seeking Mandamus Against State of Maharashtra to Execute Distress Warrants. Delhi Municipal Corporation Act, 1957 Has No Extra-Territorial Application, Hence No Duty on Maharashtra Authorities.

The Petitioner, Municipal Corporation of Delhi (MCD), a statutory body under the Delhi Municipal Corporation Act, 1957, filed a writ petition in the B...

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Bombay High Court Allows Petition for Unilateral Deemed Conveyance Under MOFA Act — Failure of Promoter to Execute Conveyance Within Agreed Time Entities Society to Seek Deemed Conveyance Under Section 11 of Maharashtra Ownership Flats Act, 1963.

The petitioner, Jai Jalaram Co-operative Housing Society Ltd., is a cooperative housing society registered under the Maharashtra Cooperative Societies...

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Bombay High Court Allows Petitioner in Income Tax Reassessment Case Due to Lack of Fresh Material and No Failure to Disclose. Reopening Beyond Four Years Invalid as Revenue Failed to Allege Non-Disclosure Under Section 147 of Income Tax Act, 1961.

The petitioner, Sun Tan Trading Co. Ltd., is engaged in the business of import and distribution of alcoholic beverages in India. It had entered into a...

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Bombay High Court Allows Writ Petition Challenging Rejection of Temporary Injunction in MOFA Dispute Over Parking Spaces. Court Restrains Society Members from Obstructing School's Use of 110 Stilt Parking Spaces Pending Suit.

The petitioner, Goel Ganga Foundation, runs an international school and filed a suit for injunction against the Federation of Swarganga Co-operative S...