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Supreme Court Allows Appeal for Enhanced Compensation in Land Acquisition Case — Blue Zone Classification Not Proved by State. Market Value Determined at Rs. 100 per sq. ft. Based on Comparable Awards for Similar Lands Acquired for Same Purpose Under Land Acquisition Act, 1894.

The case pertains to the acquisition of land owned by the appellant, Kazi Akiloddin, for the construction of a flood protection wall in Akola, Maharas...

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Karnataka High Court Dismisses Writ Petition Challenging Municipal Advertisement Tax Under Section 134, KMC Act, 1976. Holds That GST Does Not Bar Levy as Advertisement Tax Is a Fee for License, Distinct From Tax on Services.

A registered association of advertising agencies and its members, engaged in the business of advertisement on hoardings licensed by the Hubballi Dharw...

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Supreme Court Allows State's Appeal in Excise Duty Case — Licensee Liable for Duty on Liquor Destroyed in Fire. Absolute liability under Rule 7(11)(a) of UP Bottling of Foreign Liquor Rules, 1969 and Rules 708/709 of UP Excise Manual; act of God no defense.

The case arises from a fire incident on 10.04.2003 at the godown of the respondent company, a distillery licensee, which destroyed 35,642 cases of Ind...

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Bombay High Court Dismisses Appeal Against Municipal Corporation's Demolition Notice Under Section 354A of MMC Act — Unauthorized Construction Not Protected by Interim Order.

The appellant, Gorai Machhi Mar Sahakari Sanstha Limited, a cooperative society registered under the Maharashtra Co-operative Societies Act, 1960, fil...

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Bombay High Court Dismisses Interim Injunction in Property Dispute Over Access and Possession of Suit Plot. Court finds no prima facie case for exclusive possession or title in favour of plaintiff society of flat purchasers.

The plaintiffs, a proposed co-operative society of flat purchasers in Girnar Tower, filed a suit for permanent injunction against the defendants, incl...

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High Court of Bombay at Goa Allows Tax Appeal in Income Tax Deduction Case — Rear Courtyard Not Part of Built-Up Area for Section 80-IB(10) Computation. The court held that the Tribunal cannot inquire into matters beyond the lis between the parties.

The appellant, M/s. Commonwealth Developers, a partnership firm, filed its return of income for the assessment year 2006-07 declaring a total income o...

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Bombay High Court Dismisses Contempt Petition in Property Development Dispute. Construction as per Modified Sanctioned Plan Does Not Violate Consent Terms.

The case arises from a consent decree in Writ Petition No. 1359 of 1991, where the petitioner (buyer) and respondent No.1 (developer) entered into con...