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Bombay High Court Hears Challenge to Municipal Circular Revising Hoarding Advertising Licence Fees. Petition Questions Validity of 2009 Circular Under Mumbai Municipal Corporation Act Sections 328A and 479.

The matter involved consolidated writ petitions filed by outdoor advertising firms and an association challenging licence fee revisions imposed by the...

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Bombay High Court Dismisses Revenue Appeal on Technical Know-how Fees and Duty Free Advance Licence Issues. Technical know-how fees paid under non-exclusive licence for limited period held revenue expenditure; Duty Free Advance Licence not real income under Section 28(iv) of Income Tax Act, 1961.

The appeal by the Revenue challenged the order of the Income Tax Appellate Tribunal regarding assessment year 1999-2000. The assessee, M/s Essel Propa...

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Supreme Court Dismisses Port Trust's Appeal in Licence Fee Recovery Case Due to Limitation Bar. Recovery Proceedings Under Public Premises Act, 1971 Held Time-Barred as Cause of Action Arose in 2010 and Proceedings Initiated in 2015 Exceed Three-Year Limit Under Limitation Act, 1963.

The dispute arose from the New Mangalore Port Trust (NMPT) allotting land to licensees for loading and unloading goods, with licence fees subject to r...

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Bombay High Court Dismisses Challenge to Section 479(2) of MMC Act, 1888 — License Fee Fixation by Commissioner Upheld. The court held that the power to fix fees is not unguided and does not violate Articles 14 or 19(1)(g) of the Constitution.

The petitioners, Rushabh Outdoors (a partnership firm) and Vandana Borse (proprietress of M/s. Synnovation), challenged the constitutional validity of...

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Bombay High Court Hears Writ Petition Against Enhanced Privilege Fees for Liquor Licence Transfer — Issues of Delay, Laches, and Alternate Remedy Examined Under Bombay Prohibition Act, 1949

The petitioner, Nagpur Distillers, a partnership firm holding licences for manufacturing country liquor (CL-I) and potable liquor (PLL), decided to co...

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High Court Dismisses Writ Petition for Refund of Excise Licence Fees Due to Delay and Laches. Claim for refund of Rs.2.86 Crores paid under Karnataka Excise (Rectified Spirits) Rules, 1967 for period 1997-98 to 2002-03 rejected as barred by delay and laches.

The petitioner, M/s. Kap Chem Limited, filed a writ petition under Article 226 of the Constitution of India seeking refund of Rs.2.86 Crores paid as l...