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Gujarat High Court Allows Petition of Heirs in Land Mutation Dispute — Orders Certification of Mutation Entries Despite Pending Civil Suit. Revenue Authorities Cannot Refuse Mutation Based on Disputed Title Without Adjudicating Succession Rights Under Gujarat Land Revenue Code, 1879.

The present petition was filed by the heirs of the deceased Maniben Keshabhai Parmar, seeking a writ of mandamus to quash and set aside orders passed ...

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Court Upholds Tax Collection Obligation on Mysore Sales Under Section 206C. Excise Contractors Deemed "Buyers" in Karnataka Liquor Vending Case, Appeal Dismissed

The application of Section 206C of the Income Tax Act, 1961, regarding tax collection at source on the sale of alcoholic liquor, particularly focusing...

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Supreme Court Allows Appeal in Specific Performance Suit, Restores Trial Court's Decree for Money Recovery Instead of Specific Performance. The High Court erred in granting specific performance as the transaction was found to be a loan with collateral security under the Specific Relief Act, 1963.

The Supreme Court allowed the appeal by the subsequent purchasers (appellants) against the High Court's decree granting specific performance of an agr...

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Karnataka High Court Dismisses Petitions Challenging Demolition of Unauthorized Structures by Municipal Corporation. Petitioners failed to establish legal right to encroached public property; demolition held valid under Karnataka Municipal Corporations Act, 1976.

The case involves two sets of writ petitions filed by individuals (Asif Pasha and others, and Nasir Khan and others) against the Commissioner of Mysor...

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Bombay High Court Dismisses Suit Challenging Income Tax Order for Lack of Jurisdiction Under Section 269UN of Income Tax Act, 1961. Jurisdiction of Civil Court Barred as Appropriate Authority's Order Under Chapter XXC Is Final and Conclusive.

The plaintiff, Sasmita Investments Ltd., filed a suit in the Bombay High Court challenging an order passed by the Appropriate Authority under Chapter ...

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Bombay High Court Restricts Provisional Attachment to Disputed Amount in MVAT Act Case — Section 48(5) Constitutional Challenge Rejected. Court holds that attachment under Section 35 must be proportionate, and directs respondents to limit attachment to Rs.1.81 crores.

The petitioner, M/s. Premium Paper and Board Industries Ltd., a registered dealer under the Maharashtra Value Added Tax Act, 2002 (MVAT Act) and the C...