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Bombay High Court Upholds Tribunal in Sales Tax Reference — Activity on Customer's Goods Not Manufacture. Processing of customer-supplied goods constitutes works contract, not manufacture, under Bombay Sales Tax Act, 1959, and purchase tax under Section 13AA is not leviable.

The case involves a reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Revenue, against the judgment of the Mahar...

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Bombay High Court Hears Writ Petition Against Order of Debt Recovery Appellate Tribunal in Recovery Proceedings. The Case Involves Settlement and Auction of Property of Bradbury Mills Ltd., a Company in Liquidation, with Multiple Creditors and Guarantors.

The writ petition was filed by Everest Fincap Pvt. Ltd. challenging an order of the Debt Recovery Appellate Tribunal (DRAT) dated 22 August 2008, whic...

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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 Upholds Tax Liability on Sale of Discarded Materials by BEST Undertaking Under Bombay Sales Tax Act, 1959. Court holds that sale of scrap from non-dealer activity is taxable under section 22(5A) and that appeal under section 55(6)(c) is maintainable only on questions of law.

The case involves two references under Section 61 of the Bombay Sales Tax Act, 1959, arising from a common order of the Maharashtra Sales Tax Tribunal...

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Bombay High Court Allows Writ Petitions Challenging Mutation Entries in Revenue Records — Held That Mutation Entries Do Not Confer Title and Must Be Based on Lawful Possession or Title. Revenue Authorities Cannot Adjudicate Title Disputes and Must Respect Civil Court Decrees.

The case involves two writ petitions filed by the petitioners, who are legal representatives of the original owners of agricultural lands in Korali, T...

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Bombay High Court Dismisses Petition of Public Trust Challenging Heritability of Tenancy. Tenancy of Public Trust Held Heritable Under Bombay Tenancy and Agricultural Lands Act, 1948, Affirming Maharashtra Revenue Tribunal's Order.

The petitioner, Shri Maroti Sansthan, a public trust, challenged the order of the Maharashtra Revenue Tribunal dated 31.03.1992, which held that the t...