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Karnataka High Court Adjudicates Classification of Electrical Insulated Press Board Under Third Schedule of KVAT Act, 2003. Assessee's Claim for Lower Tax Rate as 'Paper' is Examined Under Common Parlance and Trade Parlance Tests.

The assessee, a registered dealer under the CST Act and KVAT Act, manufactured and sold Electrical Insulated Press Board (High Density Board) used in ...

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Bombay High Court Holds Respondents in Contempt for Breach of Injunction Order. Resolutions Increasing Authorised Capital and Alloting Shares While Restrained from Exercising Rights on Shares Amount to Wilful Disobedience.

The appeal arose from Suit No.3121 of 2004, where the appellants (original plaintiffs, Gopal L. Raheja & Anr.) claimed that the respondents (original ...

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Bombay High Court Dismisses State Appeal Against Acquittal in NDPS Case Due to Non-Compliance with Mandatory Provisions. Failure to Join Independent Panch Witnesses and Non-Examination of Material Witnesses Renders Prosecution Case Doubtful.

The State of Maharashtra filed an appeal against the judgment and order of acquittal dated 7th May, 1997 passed by the learned Special Judge, Greater ...

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Bombay High Court Dismisses State Appeals in Land Acquisition Compensation Cases — Upholds Reference Court's Award Based on Sale Deed of Comparable Land. Market Value Determined at Rs. 1,00,000 per Hectare for Irrigated Land Under Land Acquisition Act, 1894.

The State of Maharashtra, through the Collector and other officers, filed six first appeals (FA Nos. 3714/2016 to 3719/2016) challenging the common ju...

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Bombay High Court Dismisses Petition Challenging Property Tax Liability of Licensee Under Municipal Tender. Condition 15 of Tender Notice Makes Licensee Liable for Municipal Assessment Taxes, Including Property Tax, Despite Ownership Vesting in Corporation.

The petitioner, Raj Dadarkar & Associates, a registered partnership firm, filed a writ petition under Article 226 of the Constitution of India challen...

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Bombay High Court Quashes 'C' Summary Report in Cheating Case — Directs Further Investigation Under Section 173(8) CrPC. Court finds that the investigating officer failed to examine crucial documents and witnesses, rendering the summary report premature and based on incomplete investigation.

The petitioner, Dharmil Anil Bodani, filed a criminal writ petition under Article 227 of the Constitution of India and Section 482 of the Code of Crim...

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Gujarat High Court Dismisses Second Appeal in Property Title Dispute — Concurrent Findings of Fact Not Disturbed. Registered Deed Not Mandatory for Relinquishment of Right; Revenue Entries Have Evidentiary Value.

The appellant, Hansaben w/o Jivan Bariya, filed a second appeal under Section 100 of the Code of Civil Procedure, 1908, challenging the concurrent fin...

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Bombay High Court Allows Writ Petition Challenging Acquisition Order Under Section 269UD(1) of Income Tax Act, 1961 — Petitioner Entitled to Refund of Amount Deposited with Interest as Acquisition Order Set Aside Due to Non-Compliance with Statutory Requirements.

The petitioner, M/s. Zeal Real Estate Limited (formerly Insat Leasing & Holding Limited), a company registered under the Companies Act, 1956, entered ...

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Bombay High Court Allows Writ Petition for Interest on Seized Amount Returned Without Interest Under FERA. Court holds that interest is payable on amounts seized and retained by the Enforcement Directorate when ultimately returned to the owner, applying principles of restitution and equity.

The petitioners, M/s R.K. Jewellers (a partnership firm) and M/s N.B. Exports (a proprietary concern), filed a writ petition under Article 226 of the ...