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Madras High Court Adjudicates Criminal Appeal Against Conviction Under Prevention of Corruption Act for Alleged Disproportionate Assets. Appellants Challenged Conviction on Grounds of Procedural Irregularities and Erroneous Calculation of Assets.

The criminal appeal before the Madras High Court arises from a conviction by the Special Judge for CBI Cases under the Prevention of Corruption Act, 1...

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Bombay High Court Allows Auction Purchaser's Petition Against Octroi Demand on Customs-Auctioned Goods. The court held that octroi liability on goods already stored in a warehouse and auctioned by Customs falls on the municipal corporation, not the purchaser.

The petitioner, M/s. DK Enterprises, was the successful bidder in a public auction conducted by the Commissioner of Customs, Mumbai, on 24 October 200...

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Bombay High Court at Goa Dismisses Appeal in Land Acquisition Case — Compensation Rate of Rs.7 per sq m Upheld. Reference Court's rejection of enhancement claim affirmed as appellants failed to prove market value higher than awarded.

The case pertains to an appeal filed by the legal representatives of Vaikunth Gopinath Poi Panandikar (since deceased) against the judgment and award ...

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Bombay High Court at Goa Dismisses Second Appeal in Property Partition Suit — Upholds Concurrent Findings of Courts Below. Co-owner Cannot Claim Adverse Possession Against Another Co-owner Without Ouster.

The case involves a family dispute over property among siblings. The appellants, who are co-owners of the suit property, filed a suit for partition an...

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Bombay High Court Quashes Reassessment Notice for Lack of Reasonable Belief of Income Escapement — Section 148 Income Tax Act, 1961. Reassessment Cannot Be Based on Mere Change of Opinion on Same Facts Already Considered During Original Assessment.

The petitioners, M/s. Devidayal Rolling Mills and its partner Sumanbala Aggarwal, challenged a notice dated 26th March 1992 issued under Section 148 o...

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Bombay High Court Dismisses Petitions Challenging Demolition of Unauthorized Construction on Municipal Land — Held That No Notice Under Section 53A of Transfer of Property Act Is Required for Unauthorized Occupants and That Encroachment on Public Land Cannot Be Regularized.

The judgment concerns two writ petitions filed by different groups of petitioners challenging the demolition of their constructions on land belonging ...

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Madras High Court Dismisses Revenue's Appeal in Capital Gains vs Business Profits Dispute. Profit on Sale of Land Held as Capital Gains Where Assessee Not in Property Development Business.

The case involves an appeal by the Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal for assessment year 2004-05. The a...