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Bombay High Court Dismisses State Appeal Against Acquittal in NDPS Case Due to Non-Compliance with Section 42 and Lack of Conscious Possession. Trial court's acquittal upheld as prosecution failed to prove that each accused had knowledge and control over ganja recovered from vehicle.

The State of Maharashtra appealed against the acquittal of six accused persons by the Additional Sessions Judge cum Special Judge for NDPS Act, Pandha...

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Bombay High Court Acquits Accused in NDPS Case Due to Non-Compliance with Section 50 of the Narcotic Drugs and Psychotropic Substances Act, 1985. Failure to Inform Accused of Right to be Searched Before Gazetted Officer or Magistrate Renders Search Illegal and Conviction Unsustainable.

The appellant, Rajaram s/o Tulshiram Mane, was convicted by the Special Judge, Omerga, in Special Case (NDPS) No. 03 of 2008 for an offence punishable...

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Bombay High Court Dismisses Appeal by Guarantors in SFC Act Recovery Case — Directors Held Jointly and Severally Liable for Company Loan. Guarantors Cannot Raise Defences of Principal Debtor Under Section 31(1)(aa) of State Financial Corporation Act, 1951.

The appeal arises from a judgment dated 19th September 2007 passed by the learned Adhoc District Judge, Pune, in Miscellaneous Civil Petition No.859 o...

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Supreme Court Dismisses LIC's Appeal on Stamp Duty for Insurance Policies in Rajasthan. State Has Legislative Competence Under Concurrent List to Collect Stamp Duty on Insurance Policies, But Relief Granted on Facts.

The Supreme Court considered an appeal by the Life Insurance Corporation of India (LIC) against a judgment of the Rajasthan High Court which upheld th...

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Bombay High Court Dismisses Revenue's Sales Tax Reference in Trade Discount Deduction Case. Tribunal's finding that discount was trade discount is a finding of fact, no question of law arises under Section 61 of Bombay Sales Tax Act, 1959.

The case is a Sales Tax Reference under Section 61 of the Bombay Sales Tax Act, 1959, filed by the Commissioner of Sales Tax, Maharashtra State, again...

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Bombay High Court Allows Election Petition Filed Online Within Limitation Despite Procedural Deficiency. Procedural deficiency in online filing within limitation period does not render petition time-barred under Maharashtra Local Authority Members' Election Rules, 1966.

The case involves two writ petitions challenging the dismissal of election petitions as time-barred by the District Judge, Raigad. The election result...

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High Court Quashes Reassessment Notice Against Co-operative Bank for Lack of Fresh Material. Notice under Section 148 of Income Tax Act, 1961 held invalid as Assessing Officer failed to record any new tangible material after completion of original scrutiny assessment.

The petitioner, Gandhibag Sahakari Bank Limited, a co-operative bank, challenged a notice dated 31.03.2021 issued under Section 148 of the Income Tax ...