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High Court of Karnataka Acquits Accused in Forest Offence Case Due to Procedural Lapses and Lack of Evidence. Conviction under Karnataka Forest Act and Wildlife Protection Act set aside as prosecution failed to prove possession of forest produce beyond reasonable doubt.

The revision petitioner, Pramod S/o Arjun Kanakupakar, was convicted by the Civil Judge & JMFC, Dandeli in C.C.No.735/2010 for offences under Sections...

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High Court of Karnataka Allows State Appeal in Forest Land Conversion Case — Refund of Compulsory Deposit Ordered by Single Judge Set Aside. Deposit under Section 79A of Karnataka Forest Act, 1963 for conversion of forest land to non-forest purpose is not refundable upon grant of permission.

The State of Karnataka, through the Deputy Conservator of Forests and other authorities, filed a writ appeal against an order of a learned Single Judg...

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Bombay High Court Allows Writ Petition of Tendu Leaves Contractors Association for Exemption from TCS under Section 206C(1A) of Income Tax Act, 1961. Contractors engaged in trading of forest produce are not liable to tax collection at source as they are not 'buyers' under the provision.

The petitioner, Gondia Beedi Leaves Contractors Association, representing contractors of Tendu leaves (a forest produce), filed a writ petition before...

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Bombay High Court Upholds Acquittal in Corruption Case Due to Unreliable Trap Witness and Lack of Corroboration. Demand and Acceptance of Bribe Not Proved Beyond Reasonable Doubt Under Section 161 IPC and Prevention of Corruption Act.

The State of Maharashtra appealed against the acquittal of Sham Namdev Sonawane, a Forester, for offences under Section 161 IPC and Section 5(1)(d) r/...

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Supreme Court Upholds Revenue’s Assessment — Income from Sale of Naturally Grown Trees Not Agricultural Income. Assessee Must Prove Entitlement to Exemption Under Section 4(3)(viii) of Income-tax Act, 1922; Tribunal’s Finding of Fact Binding.

The dispute concerned the taxability of income derived by the respondent, a proprietor of an estate, from the sale of trees in his forests. The respon...