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High Court Quashes Show Cause Notices in Tenancy Case Due to 33-Year Delay and Land Conversion -- Proceedings Under Bombay Tenancy Act Barred When Land Converted to Non-Agricultural Use

The petitioners challenged show cause notices issued under Section 84C of the Bombay Tenancy and Agricultural Land Act, 1948 regarding land transactio...

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Supreme Court Allows Appeal in Electricity Duty Case Due to Statutory Interpretation. Levy Under Bihar Electricity Duty Act 1948 Not Applicable as Supply Was to Licensee, Not Consumer as Defined Under Sections 2(b) and 2(ee).

The appeal arose from a judgment of the Patna High Court dated 18 September 2017, which declined to entertain a writ petition filed by the appellant, ...

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Karnataka High Court Allows Appeal in Income Tax Case on Capital Gains Liability of Firm on Partner's Retirement. Full Bench resolves conflict under Section 45(4) of Income Tax Act, 1961 regarding liability when retiring partner receives only money for his share without distribution of assets.

The case involves an appeal under Section 260-A of the Income Tax Act, 1961, arising from an order dated 02.03.2006 in ITA No.1295/BANG/2004 for the a...

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Supreme Court Declares Section 13(2) of Chhattisgarh Rent Control Act, 2011 Ultra Vires for Lack of Legislative Competence. State Legislature Cannot Confer Direct Appellate Jurisdiction on Supreme Court; Provision Invalid.

The case arose from an appeal filed under Section 13(2) of the Chhattisgarh Rent Control Act, 2011, against an eviction order passed by the Rent Contr...

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Bombay High Court Upholds Classification of Bouquet of Fresh Flowers Under Residuary Entry in Sales Tax Case. Activity of Preparing Bouquets Constitutes Manufacture Under Section 2(17) of Bombay Sales Tax Act, 1959.

The applicant, M/s In Bloom, a florist and decorator, prepared bouquets from fresh natural flowers. To ascertain the tax liability, the applicant appl...

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Karnataka High Court Allows Petition Challenging Discriminatory Tax Notification Excluding Lead Sub-Oxide from Industrial Input List. Lead Sub-Oxide Held to Be an Industrial Input Under Entry 67 of Third Schedule to KVAT Act, Entitled to Reduced Tax Rate.

The petitioner, M/s A.P.S. Industries, a partnership firm engaged in the manufacture and sale of Lead Sub Oxide (Lead Oxide Grey), challenged a notifi...

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Supreme Court Upholds Validity of Excise Duty on Rubber Users Under the Rubber Act, 1947. Levy Valid as Excise Duty on Production Can Be Collected from Users and Act Contains Sufficient Policy Guidance Against Excessive Delegation.

The case involved a challenge by Jullundur Rubber Goods Manufacturers’ Association, an association of rubber chappal manufacturers in Jullundur, Pun...