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Bombay High Court Acquits Accused in Corruption Case Due to Inconsistent Evidence and Lack of Proof of Demand. Conviction under Sections 7, 13(1)(d) read with 13(2) of Prevention of Corruption Act, 1988 set aside as prosecution failed to establish demand and acceptance of bribe beyond reasonable doubt.

The appellant, Dattatraya Rajaram Thaokar, a retired government servant, was convicted by the Special Judge, Nagpur in Special Case No. 25/1991 for of...

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Bombay High Court Dismisses Challenge to Amendment of Section 88 of Maharashtra Co-operative Societies Act, 1960. Insertion of Third and Fourth Provisos Permitting Government Extension of Time for Inquiry Against Delinquent Promoters is Constitutionally Valid and Not Retrospective Penal Legislation.

The dispute arose from an inquiry under Section 88(1) of the Maharashtra Co-operative Societies Act, 1960 initiated against former directors of the Ma...

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Bombay High Court Allows Writ Petition by Mutual Fund Against Sales Tax Reassessment Orders — Holds Mutual Fund Not a Dealer Under MVAT Act, 2002. Reassessment Proceedings Initiated Beyond Limitation Period and Without Proper Sanction Are Invalid.

The petitioner, Axis Mutual Fund, filed a writ petition under Article 226 of the Constitution of India challenging several orders passed by the sales ...

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Bombay High Court Allows Writ Petition of Charitable Trust Against Rejection of Condonation of Delay in Filing Form 9A Under Section 119(2)(b) of Income Tax Act, 1961. CBDT Circulars Must Be Liberally Construed to Grant Relief When Delay Is Due to Change in Procedure from Manual to Electronic Filing.

The petitioner, Nav Chetna Charitable Trust, is a trust registered under Section 12A of the Income Tax Act, 1961, and runs educational institutions. F...

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Supreme Court Allows Review Petition Filed by Customs Department in Customs Act Case — DRI Officers Held as Proper Officers. The Court overruled earlier decisions and upheld Section 28(11) of the Customs Act, 1962 as constitutionally valid, restoring the Department's power to issue show cause notices.

The Supreme Court, in a batch of petitions led by Review Petition No. 400 of 2021, considered the correctness of its earlier judgment in M/s Canon Ind...

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High Court of Karnataka Quashes Inquiry Order Against Former Office Bearers of Housing Cooperative Society for Lack of Jurisdiction. Joint Registrar's Order Under Section 64 of Karnataka Cooperative Societies Act, 1965 Set Aside for Failure to Record Satisfaction and Violation of Natural Justice.

The petitioners, former office bearers of the National Technological Institutions Housing Cooperative Society Ltd., challenged an order dated 06.04.20...