Search Results for "undervaluation"

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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Supreme Court Allows Appeal of Claimant in Motor Accident Case — Functional Di...
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Madras High Court Dismisses Second Appeal in Partition Suit — Concurrent Findi...
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Search Results for "undervaluation"

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High Court

Bombay High Court Declares Assignment of Assets by Ex-Director Void Under Sections 536(2) and 537(1)(b) of Companies Act, 1956 — Post-Winding Up Sale Without Court Leave Invalid. The court held that any disposition of company property after winding up without court approval is void, and subrogation does not permit sale of assets without leave of the court.

21 Oct 2015

The judgment concerns two reports filed by the Official Liquidator seeking a declaration that a Deed of Assignment dated 14.03.2012 executed by Mr. Sh...

High Court

Bombay High Court Upholds Settlement Commission Order Allowing Exemption for Imported Ferrari Despite Temporary UK Registration. Temporary registration for transit purposes does not disqualify a vehicle from exemption under Notification 21/2002-CUS as 'new, not registered anywhere prior to importation'.

26 Apr 2012

The case involves a challenge by the Commissioner of Customs (Import) against an order of the Settlement Commission under Section 127C(5) of the Custo...

High Court

Bombay High Court Dismisses Revenue's Appeal in Customs Confiscation Case — Goods Not Liable for Confiscation Under Section 111(d) or 111(m) of Customs Act, 1962. Supplier's Innocent Involvement and Lack of Misdeclaration by Respondent Lead to Dismissal.

19 Apr 2005

The case involves two appeals filed by the Commissioner of Customs & Central Excise, Goa, under Section 130 of the Customs Act, 1962, against a common...

High Court

Bombay High Court Allows Withdrawal of Winding-Up Petitions by Creditor in Company Law Dispute — Official Liquidator's Report Not a Bar. Court held that a creditor can withdraw a winding-up petition before advertisement under Section 466 of Companies Act, 1956, even after the Official Liquidator's report, as the petition remains a private dispute until advertisement.

30 Nov -0001

The judgment concerns two company applications (CA 80/2012 and CA 81/2012) filed by Pavlova Estates Private Limited (the applicant) seeking withdrawal...

High Court

Madras High Court Dismisses Second Appeal in Possession Suit — Upholds Concurrent Findings on Licensee's Obligation to Vacate. Unregistered Othi Deed Treated as License, Not Lease, Under Section 100 CPC.

29 Jan 2026

The case involves a dispute over possession of a property in Paramakudi. The plaintiff, R.Rajasekaran, purchased the suit property by registered sale ...

Supreme Court

Supreme Court Allows Revenue Appeal in Central Excise Valuation Case — Related Party Transactions Must Be Valued Under Rule 11 CEVR Read with Section 4(1)(b) of Central Excise Act, 1944. Circular dated 01.07.2002 Clarifying Valuation Method for Mixed Sales to Related and Unrelated Parties Is Binding and Correctly Applied by Revenue.

5 Dec 2022

The present Civil Appeal arises from an order dated 30.11.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh, ...

Supreme Court

Supreme Court Allows Appeals in Court Fee Valuation Dispute: Circle Rate Not Conclusive for Market Value Under Section 7(iv-A) of Court Fees Act. The Court held that the market value for court fee purposes must be determined based on pleadings and evidence, not merely the circle rate fixed by the Collector.

19 Feb 2020

The appellant, Agra Diocesan Trust Association, filed two suits (O.S. 24/2013 and O.S. 25/2013) in the court of Civil Judge (Senior Division), Dehradu...

Supreme Court

Supreme Court Allows Appeals of Revenue Authorities in Stamp Duty Undervaluation Cases — Revisional Powers Under Section 47A of Indian Stamp Act, 1899 Upheld. The Court held that the limitation period for suo motu revision by the Chief Controlling Revenue Authority is five years from the date of the order, not from the date of registration.

1 Jan 2020

The Supreme Court of India heard a batch of civil appeals arising from orders of the Madras High Court concerning the interpretation of Section 47A of...

High Court

Bombay High Court Directs Collector of Stamps to Accept Auction Price as Market Value for Stamp Duty on Court Sale Certificate. Court-ordered auction sale price of Rs. 15.30 crores must be treated as market value under Maharashtra Stamp Act, 1958, overriding Collector's independent valuation of Rs. 155 crores.

27 Mar 2019

The case arises from an execution application in the Bombay High Court. The decree holders, Pinak Bharat & Co and Bina V Advani, held a decree for Rs....

High Court

High Court of Bombay at Goa Dismisses Petition Challenging Rejection of Plaint Rejection Application in Injunction Suit. Court holds that valuation for court fees and jurisdiction in a suit for injunction simplicitor is based on the relief claimed, not the subject matter value, and that Order VII Rule 11(b) CPC cannot be invoked for undervaluation without first seeking correction of valuation.

15 Oct 2018

The petitioner, Mr. Agnelo Gregorio Jose Simoes, filed a writ petition under Article 227 of the Constitution of India challenging an order dated 16/09...

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