Search Results for "discriminatory levy"

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Search Results for "discriminatory levy"

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Supreme Court

Supreme Court Upholds Municipal Corporation in Water Tax Levy Under UP Water Supply and Sewerage Act, 1975 - Reverses Refund Order. Water and Sewerage Tax Imposed on Premises is Valid as Tax on Lands and Buildings Under Entry 49 of List II, Not a Fee, Under Section 52(1)(a) of the Act.

22 Oct 2021

The dispute arose from a writ petition filed by the first respondent, Pradeshiya Industrial and Investment Corporation, challenging the levy of water ...

High Court

Karnataka High Court Considers Challenge to Levy of VAT on Liquor by Certain Licensees; Alleged Discrimination Between Different Categories of Excise Licence Holders. Petitioners Contend That Notification Exempting Some Dealers While Taxing Others Violates Articles 14, 19, and 304B of the Constitution.

30 Sep 2015

The writ petitions were filed by various licensees under the Karnataka Excise Act, 1967, challenging the constitutional validity of Entry No.59A of th...

High Court

Bombay High Court Dismisses Petitions Challenging Local Body Tax Classification. Classification of dealers based on turnover for LBT exemption is valid under Article 14 as it has a rational nexus with the object of the Maharashtra Municipal Corporation Act, 1949.

8 Jan 2016

The petitioners, M/s. Nagpur Distillers Private Limited and M/s. Vidarbha Distillers, are dealers within the meaning of Section 2(16A) of the Maharash...

High Court

High Court of Karnataka Dharwad Bench Hears Batch of Petitions Challenging the Karnataka Hindu Religious Institutions and Charitable Endowments (Amendment) Act, 2011. The Petitioners Seek Declaration that the Act is Discriminatory, Unconstitutional and Violative of Constitutional Rights.

17 Nov 2015

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High Court

High Court of Bombay Adjudicates Writ Petition Challenging Constitutional Validity of Section 88 of Finance Act, 2004. Petitioner, a tyre manufacturer, contended that the cut-off date of 1 April 2000 for utilization of Additional Excise Duty credit is arbitrary and violates Article 14.

23 Dec 2014

The petitioners, CEAT Limited, engaged in the manufacture of tyres, filed a writ petition under Article 226 of the Constitution of India challenging t...

High Court

High Court of Bombay Considers Writ Petition Challenging Irrigation Restoration Charges — Rate and Area of IRC Disputed; Petitioner Alleges Discrimination and Exorbitant Demand. Issue of whether IRC should be calculated at Rs. 50,000 per hectare as per report dated 11.01.2008 instead of Rs. 1 lakh per hectare under Government Resolution dated 06.03.2009.

5 May 2016

The petitioner, a public limited company registered under the Companies Act, 1956 and engaged in power generation, challenged the demand for Irrigatio...

High Court

High Court of Karnataka Upholds Property Tax Classification for Marriage Halls in BBMP Rules 2009 — Rule 3(v) Not Ultra Vires or Discriminatory. The court held that classification of marriage/community halls as a separate category for property tax under the Karnataka Municipal Corporations Act, 1976 is reasonable and not violative of Article 14 of the Constitution.

24 Oct 2013

This batch of writ petitions challenged the validity of Rule 3(v) of the Bruhat Bangalore Mahanagara Palike (BBMP) Property Tax Rules, 2009, which cla...

High Court

Bombay High Court Upholds Levy of Additional Excise Duty on Imported Foreign Liquor in Excise Law Challenge. Court holds that additional excise duty under Section 24 of Bombay Prohibition Act, 1949 is valid and within State's legislative competence under Entry 51 List II.

30 Nov -0001

The judgment concerns a batch of writ petitions filed by various associations and companies dealing in liquor, challenging the levy of additional exci...

High Court

Bombay High Court Dismisses Petition Challenging Water Charges for Industry in Non-Conforming Zone. Water Charges at Higher Rate of Rs.44 per 1000 litres Upheld as Per Water Charges Rules (Revised) w.e.f. 1-4-1996.

4 Oct 2011

The petitioners, Dhunjibhoy Ice Factory Pvt. Ltd. and its Managing Director, filed a writ petition under Article 226 of the Constitution of India chal...

High Court

Bombay High Court Dismisses LIC's Challenge to Maharashtra Increase in Land Revenue Act. Non-agricultural land in Greater Bombay is subject to the Act, and Section 3 is constitutionally valid.

13 Jun 2005

The petitioner, Life Insurance Corporation of India (LIC), a statutory corporation constituted under the Life Insurance Corporation of India Act, 1956...

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