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Bombay High Court Allows Writ Petition Quashing Attachment Notices Against Third-Party Purchaser for Excise Dues of Defaulter. Central Excise Cannot Attach Property Sold Prior to Creation of Dues Without Notice to Purchaser Under Section 11 of Central Excise Act, 1944.

The Petitioner, M/s Runwal Constructions, a partnership firm registered under the Indian Partnership Act, 1932, engaged in construction and developmen...

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Bombay High Court Dismisses Writ Petition Challenging Land Acquisition Compensation — Upholds Concurrent Findings on Entitlement to Compensation Under Land Acquisition Act, 1894. Claimants Failed to Establish Title or Possession Over Acquired Land, and Their Challenge Was Barred by Delay and Laches.

The petitioners, Bansrajidevi and others, filed a writ petition under Article 227 of the Constitution of India challenging the order dated 12/6/1986 p...

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Gujarat High Court Upholds Acquittal in Corruption Case Due to Unreliable Trap Witness and Lack of Corroboration. Demand and acceptance of bribe not proved beyond reasonable doubt under Sections 7, 13(1)(d), 13(2) of Prevention of Corruption Act, 1988.

The State of Gujarat appealed against the acquittal of Jethabhai Manjibhai Hadiyal, a Talati-cum-Mantri, from charges under Sections 7, 13(1)(d) and 1...

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Madras High Court Closes Contempt Petition for Lack of Wilful Disobedience, Grants Liberty to Challenge Order. Respondents complied with writ order by conducting inspection and passing final orders, hence no wilful disobedience.

The petitioner filed a contempt petition under Section 11 of the Contempt of Courts Act, 1971, alleging wilful disobedience of an order passed by the ...

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Madras High Court Directs Authorities to Consider Representation on Encroachment of Government Poramboke Land. Duty of Statutory Authority to Consider Representation within Stipulated Time.

The petitioner, Karikalan, filed a writ petition under Article 226 of the Constitution of India before the Madurai Bench of the Madras High Court seek...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Change of Opinion. Notice under Section 148 of Income Tax Act, 1961 for reassessment of derivative transaction loss set aside as Assessing Officer had already examined the issue during original assessment.

The petitioner, Shrikant Phulchand Bhakkad (HUF), through its Karta, filed a writ petition under Article 226 of the Constitution of India challenging ...

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Supreme Court Allows Appeal in Waqf Act Jurisdiction Dispute Regarding Suit for Permanent Injunction. Civil Court Jurisdiction for Injunction Suits Involving Waqf Property is Not Barred Under Section 85 of Waqf Act, 1995 When Dispute Does Not Involve Questions About Nature of Property.

The dispute originated from a suit filed by the plaintiff (first respondent) against the defendant (appellant) and others for mandatory and permanent ...

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Bombay High Court Allows Revenue's Appeal on Deduction Limit Under Section 36(1)(viia) of Income Tax Act. The court held that deduction for provision for bad and doubtful debts is limited to 5% of gross total income, not total income after other deductions.

The Revenue appealed against the order of the Income Tax Appellate Tribunal which allowed a deduction of Rs.3,57,34,509 under Section 36(1)(viia) of t...

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Madras High Court Dismisses Writ Petition as Withdrawn in Temple Renovation Permission Case — Petitioner Sought Mandamus for Enquiry and Renovation of Arulmighu Karuppannasamy Temple.

The petitioner, Arulmighu Karuppannasamy Temple Trust represented by its Vice President Rajalakshmi Tamilkudimagan, filed a writ petition under Articl...