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Supreme Court Acquits Accused in Corruption Case Due to Unreliable Trap Witness and Lack of Corroboration. Demand and Acceptance of Bribe Not Proved Beyond Reasonable Doubt Under Sections 7 and 13(1)(d) of Prevention of Corruption Act, 1988.

The appellant, P. Somaraju, was an Assistant Commissioner of Labour in Hyderabad. The complainant, S. Venkat Reddy (PW-1), a licensed labour contracto...

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Bombay High Court Quashes CBEC Circular on Service Tax Refund for Exporters — Circular Held Ultra Vires Section 11B of Central Excise Act, 1944 and Section 93 of Finance Act, 1994.

The Bombay High Court, in a batch of writ petitions filed by various companies including Larsen & Toubro Limited, Uhde India Private Limited, Tata Tel...

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Bombay High Court Allows Petition Quashing Tahsildar's Order Levying Royalty on Excavated Material for Construction. Section 48 of Maharashtra Land Revenue Code, 1966 Does Not Empower Tahsildar to Levy Royalty on Material Excavated for Building Foundation or Plinth.

The petitioner, P.S.C. Pacific, a registered partnership firm, filed a writ petition before the Bombay High Court challenging an order dated 11/8/2010...

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Bombay High Court Dismisses Arbitration Petition as Time-Barred Under Section 34(3) of Arbitration and Conciliation Act, 1996 — Petition Filed Beyond Three-Month Limitation Period Plus 30-Day Condonation Window Without Sufficient Cause.

The petitioner, Logic Eastern India Private Limited, filed an arbitration petition under Section 34 of the Arbitration and Conciliation Act, 1996 chal...

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Bombay High Court Dismisses Petitions Challenging State's Power to Collect Royalty on Minor Minerals. State Government has authority to impose penalty for default in payment of royalty under the Mines and Minerals (Development and Regulation) Act, 1957 and Maharashtra Minor Mineral Extraction Rules, 1963.

The judgment concerns two writ petitions challenging the power of the State Government of Maharashtra to collect royalty on minor minerals and to impo...

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Supreme Court Considers Whether Lift Installation Contracts Are 'Works Contract' or 'Sale of Goods' for Sales Tax Purposes. The Matter Was Referred to a Larger Bench to Resolve Conflict Between Prior Rulings and to Determine the Applicability of the Predominant Intention Test After Recent Judgments.

The matter stems from multiple writ petitions and civil appeals challenging the classification of contracts for manufacture, supply and installation o...

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Bombay High Court Decides Appeal Regarding Retrospective Reassessment of Property Tax Under Mumbai Municipal Corporation Act, 1888. Single Judge had Quashed Orders and Demands Reassessing Rateable Value from 1-4-2000.

The Municipal Corporation of Greater Mumbai issued special notices in 2001 and 2002 reassessing the rateable value of Dalamal Tower Premises Co-operat...