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Bombay High Court Dismisses Petitioner's Claim for Reduced Stamp Duty on Development Agreements Under COVID-19 Concession. Development Agreement Not Equivalent to Conveyance; Notification Under Article 25(b) of Maharashtra Stamp Act, 1958 Inapplicable.

The petitioner, M/s. Sandeep Dwellers Private Limited, a construction company, entered into three development agreements dated 28.12.2020, 31.12.2020,...

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Bombay High Court Dismisses Appeals Challenging MPID Act Application in NSEL Scam Case — Held That MPID Act Applies to NSEL as a Financial Establishment and That Default in Repayment of Deposits Attracts Offences Under the Act.

The judgment arises from multiple criminal appeals and interim applications filed by various parties, including directors, brokers, and financial inst...

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Bombay High Court Allows Petition Challenging Customs Duty Demand for Goods Imported at Different Port. Commissioner of Customs, Bombay lacks jurisdiction to demand duty for goods imported at New Delhi under an advance licence after change of port of registration.

The petitioner, Vimal Nath, carrying on business as M/s Sharika Intl, was issued an advance licence on 16/2/1994 by licensing authorities at Delhi per...

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Bombay High Court Allows Appeal Against Tribunal's Predeposit Order in Central Excise Case — Prima Facie Case for Total Waiver Established. Structural glazing, once erected, becomes immovable property and is not excisable under Heading 76.10 of Central Excise Tariff Act, 1985.

The appellant, MS Alumayer India Pvt. Ltd., is engaged in fabrication and erection of structural glazing. They purchase aluminum angles/profiles, glas...

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Bombay High Court Allows Appeal in Central Excise Case Due to Limitation Bar. Demand for Excise Duty on Gates and Hoists Supplied to Irrigation Department Held Time-Barred Under Section 11A of Central Excise Act, 1944.

The appellant, Water Resources Development (formerly Irrigation Department), was engaged in manufacturing mechanical gates, parts, and hoists for dams...

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High Court of Karnataka Quashes Stamp Duty Demand on Arbitral Award Passed Outside State — Stamp Duty Payable Only Where Award is Made Under Section 3 of Karnataka Stamp Act, 1957. Arbitral Award Made in Mumbai Not Subject to Karnataka Stamp Duty When Sought to be Executed in Karnataka.

The petitioner, Mahindra & Mahindra Financial Services Ltd, a financial institution, entered into a loan agreement with respondents No. 1 and 2. The a...

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High Court of Bombay at Aurangabad Hears Confirmation of Death Sentence and Criminal Appeals in Murder of Medical Officer. The court decides to first adjudicate the appeals against conviction before considering confirmation under Section 366 of the Code of Criminal Procedure, 1973.

The case arises from the disappearance and murder of Dr. Vijaya Chaudhari, a Medical Officer at Civil Hospital, Jalgaon, on 12 March 2012. Her husband...

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Bombay High Court Dismisses Widow's Petition for Ex-Gratia Compensation for Covid-19 Death of Hand Pump Helper. Court holds that death due to Covid-19 infection, without proof of direct causal link to duty, does not entitle compensation under Government Resolutions for Covid Warriors.

The petitioner, Kanchan w/o Sunilappa Hamshette, filed a writ petition before the Bombay High Court at Aurangabad seeking ex-gratia compensation of Rs...