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Bombay High Court Upholds Constitutional Validity of Section 234E of Income Tax Act, 1961 — Levy of Fee for Late Filing of TDS Returns is Valid. The Court held that the fee under Section 234E is compensatory in nature and not a penalty, and does not violate Article 14 of the Constitution.

The petitioners, a practising Chartered Accountant and others, filed a writ petition under Article 226 of the Constitution of India challenging the co...

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Supreme Court Allows Appeals in Arbitration Appointment Dispute — Pre-Amendment Act Applies; No Claim Certificate Does Not Bar Arbitration; Mutually Agreed Procedure Must Be Respected

The Supreme Court heard a batch of appeals arising from orders of the Rajasthan High Court appointing independent arbitrators under Section 11(6) of t...

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WRIT PETITION NO.5186 OF 2001

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Karnataka High Court Passes Judgment in Multiple Motor Accident Claim Appeals

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Gujarat High Court Quashes Trial Court Order Allowing Late Filing of Written Statement in Civil Suit — Violation of Order 8 Rule 1 CPC. Court holds that discretion to condone delay in filing written statement must be supported by sufficient cause and cannot be exercised mechanically.

The petitioners, original plaintiffs in Regular Civil Suit No. 294/2010 pending before the Court of Additional Senior Civil Judge (Rural), Ahmedabad, ...

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Bombay High Court Allows Appeal in Partition Suit Due to Disputed Consent Terms. Consent Decree Set Aside as Court Failed to Verify Genuineness of Compromise Under Order XXIII Rule 3 CPC.

The appeal arises from a judgment of a learned Single Judge of the Bombay High Court dated 28 September 2012, which made absolute a motion for recordi...

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Bombay High Court Dismisses Petitions Challenging Local Body Tax Classification. Classification of dealers based on turnover for LBT exemption is valid under Article 14 as it has a rational nexus with the object of the Maharashtra Municipal Corporation Act, 1949.

The petitioners, M/s. Nagpur Distillers Private Limited and M/s. Vidarbha Distillers, are dealers within the meaning of Section 2(16A) of the Maharash...

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High Court of Judicature at Bombay Dismisses Objections to Maintainability and Limitation in Suit for Recovery of Trust Property. Civil Court Jurisdiction Not Ousted Under Maharashtra Public Trusts Act, 1950; Suit for Recovery of Shares by Public Charitable Trusts Not Barred by Limitation.

The case concerned a notice of motion taken out by two public charitable trusts, the J.V. Gokal Charity Trust and Shree Krishna Foundation, against Co...