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Bombay High Court Upholds Octroi Levy on Imported Aircraft Parts in Customs Bonded Warehouse — Entry into Municipal Limits Occurs Upon Removal from Warehouse. Interpretation of 'Goods' and 'Entry' Under Section 192 of Mumbai Municipal Corporation Act, 1888 Confirms Levy is Valid and Not Ultra Vires.

The judgment concerns two writ petitions filed by Jet Airways (India) Ltd. and Reliance Commercial Dealers Ltd. challenging the levy of octroi by the ...

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Bombay High Court Upholds Rejection of Plaint in Recovery Suit as Time-Barred Under Order VII Rule 11 CPC. Claim for Damages for Short Delivery of Goods Filed Beyond Three-Year Limitation Period Under Article 11 of Limitation Act, 1963.

The appeal was filed by Reliance Industries Limited against the order of the Civil Judge, Senior Division, Panvel, dated 21/3/1998, rejecting the plai...

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Bombay High Court Dismisses Petition to Set Aside Arbitral Award Under Section 34 of Arbitration and Conciliation Act, 1996 — No Grounds for Interference Established. Court Held That the Arbitral Tribunal's Findings Were Based on Evidence and Not Perverse, and the Petition Was Barred by Limitation.

The petitioner, Jawaharlal Nehru Port Trust, filed a petition under Section 34 of the Arbitration and Conciliation Act, 1996 to set aside an arbitral ...

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Supreme Court Allows Appeal in Insurance Claim Dispute — Repudiation of Overseas Mediclaim Policy for Non-Disclosure of Pre-existing Condition Set Aside. Insurer Failed to Prove That Insured Had Knowledge of Hyperlipidaemia at Time of Proposal.

The appellant, Manmohan Nanda, sought an overseas mediclaim policy from United India Assurance Co. Ltd. to travel to the USA for a family wedding. He ...

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Bombay High Court Quashes Disciplinary Proceedings Against Export Inspection Agency Employee Due to Inordinate Delay. Delay of Over 18 Years in Concluding Proceedings Violates Article 14 and Principles of Natural Justice.

The petitioner, M.K. Unnikrishnan, joined the services of the Export Inspection Agency (Second Respondent) in 1966 and was last posted in Mumbai as Ad...

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Supreme Court Allows Revenue's Appeal on Compensation for Loss of Agency as Revenue Receipt Under Section 10 of Income-tax Act. Compensation for Loss of One Among Many Agencies in Normal Course of Business is Taxable Revenue Receipt.

The case involved a dispute over the taxability of compensation received by the respondent, a multi-agency concern, upon termination of one of its num...

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Supreme Court Considers Whether Refund Claim Under Customs Act Requires Appeal Against Assessment Order. Self-Assessment Under Section 17 and Amendment to Section 27 by Finance Act 2011 Examined.

The Supreme Court heard a batch of appeals filed by assessees and the Union of India against judgments of various High Courts and the Customs, Excise ...

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High Court of Karnataka Hears Consolidated Writ Petitions Challenging Forest Development Tax Notification Under Karnataka Forest Act. Petitioners Contended That the Levy on Mineral-Bearing Land Violated Article 246, Entry 54 of Union List, and Forest Conservation Act, 1980.

The High Court of Karnataka, Bengaluru, heard a batch of writ petitions filed under Articles 226 and 227 of the Constitution of India by several minin...