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Bombay High Court Allows Society's Petition, Quashes Revision Order Against Re-Audit Report Under Section 81(6) of Maharashtra Co-operative Societies Act. Re-audit report is a mere opinion, not a decision or order, and revision under Section 154 is not maintainable.

The Bombay High Court dealt with two writ petitions arising from a dispute concerning the re-audit of a cooperative society registered under the Mahar...

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High Court of Karnataka adjourns writ petition filed by employees of Bharat Electronics Limited for preliminary hearing; no final order passed. Petition seeks mandamus and certiorari based on allegations of discrimination and violation of service rules.

The writ petition was filed by 52 employees of Bharat Electronics Limited (BEL), a Government of India enterprise under the Ministry of Defence. They ...

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High Court of Karnataka Allows Revision Petitions in VAT Reassessment Cases — Reassessment Orders Set Aside for Non-Compliance with Section 39(1) of KVAT Act, 2003. Mandatory Pre-Decision Hearing Requirement Not Waived Despite Assessee's Participation in Subsequent Proceedings.

The judgment concerns five revision petitions filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) against orders of the Ka...

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Gujarat High Court Partly Allows Revision in NI Act Case, Modifies Sentence to Fine After Full Deposit of Cheque Amount. The Court held that once the cheque amount is deposited, the sentence of imprisonment can be substituted with fine under Section 138 of the Negotiable Instruments Act, 1881.

The applicant, Ushaben Jaykumar Bhaitya, was convicted by the JMFC, Dahod in Criminal Case No.1625 of 2014 for the offence under Section 138 of the Ne...

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Bombay High Court Dismisses Wife's Challenge to Correction of Decree in Mutual Consent Divorce Case. Omission of Settlement Deed from Decree is Accidental Slip Correctable Under Section 152 CPC Without Notice.

The petitioner-wife and respondent-husband had filed a joint petition under Section 13(B) of the Hindu Marriage Act, 1955 for dissolution of their mar...

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Presidential Reference Made to Supreme Court Seeks Advisory Opinion on Telecom Licences and Spectrum Allocation Policies. Reference Under Article 143(1) Recites Historical Grant of Licences from 1994 to 2008 Including First-Come-First-Served and Revenue Share Regimes.

Background: The President of India made a reference under Article 143(1) of the Constitution on 12.04.2012, seeking the advisory opinion of the Suprem...

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High Court of Karnataka Quashes Reassessment Notice for Lack of Jurisdiction — Dell India Pvt. Ltd. v. Joint Commissioner of Income Tax. Notice under Section 148 of Income Tax Act, 1961 issued without proper sanction and by officer lacking territorial jurisdiction over assessee.

The petitioner, Dell India Pvt. Ltd., is a company engaged in the manufacture and sale of computer hardware and related products. For the Assessment Y...