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Bombay High Court Allows Tax Appeal in Family Settlement Capital Gains Case — Reopening Under Section 147/148 Invalid Due to Change of Opinion and Limitation. Consent Decree Approved by Civil Court Held to Be a Bona Fide Family Arrangement Not Attracting Capital Gains Tax.

The case involves a tax appeal by the Power of Attorney holder of Lorna Margaret Pinto, a Non-Resident Indian, against the Assistant Commissioner of I...

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High Court of Bombay at Goa Dismisses Petition Challenging Panchayat Order for Demolition of Toilet Constructed on Common Well. Construction of Toilet and Septic Tank on a Common Well Without Permission Violates Panchayat Raj Act, 1994 and Public Health Norms.

The petitioner, Milagrina D'Mello, and the first respondent, John Gonsalves, are neighbours sharing a common well on the boundary of their properties....

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Bombay High Court Dismisses Condonation of Delay in Review Petition by Zilla Parishad — Unexplained Delay of 3 Years and 3 Months Not Condonable. Local Self-Government's Clumsy Decision-Making Process Not Sufficient Cause for Inordinate Delay.

The judgment concerns a Civil Application filed by the Chief Executive Officer, Education Officer (Primary), and Chief Account Officer of Zilla Parish...

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Bombay High Court Adjudicates Applications for Appointment of Arbitrator under Section 11 of Arbitration and Conciliation Act, 1996 in Partnership Dispute. The Court considered whether to appoint a sole arbitrator for disputes arising from a partnership deed containing multiple arbitration clauses.

The applicants, Prakash Cotton Mills Pvt. Ltd. and Bharat Barrel And Drum Manufacturing Company Pvt. Ltd., filed two arbitration applications under Se...

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Bombay High Court Allows Execution Petition in Limitation Dispute — Decree Merger with Appellate Decree Determines Starting Point for Article 136 Limitation Act, 1963. Doctrine of merger applied to hold that limitation for execution runs from date of appellate decree, not trial court decree.

The case involves a writ petition under Article 227 of the Constitution of India challenging an order of the executing court dismissing the petitioner...

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Bombay High Court Dismisses Second Appeal in Possession Suit, Confirms Concurrent Findings on Limitation and Valuation. Article 65 of Limitation Act, 1963 applies to suit for possession based on title, and valuation under Section 14(1) of Maharashtra Court Fees Act, 1959 is not a jurisdictional issue.

The appellant, original defendant, filed a second appeal under Section 100 of the Code of Civil Procedure, 1908, challenging the concurrent judgments ...