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High Court of Karnataka Hears Batch of Writ Petitions Challenging Late Filing Fee Under Section 234E of Income Tax Act. Petitioners Seek Declaration that Section 234E is Unconstitutional and Violative of Articles 14, 265, and 277.

This batch of writ petitions was filed before the High Court of Karnataka under Articles 226 and 227 of the Constitution of India challenging the cons...

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Bombay High Court Hears Writ Petition Challenging Catering Policy 2005 for Railway Minor Units. Petitioners Seek to Quash Policy and Extend Existing Licences Under Catering Policy 2000.

The petitions involved a challenge to the Catering Policy 2005 introduced by the Indian Railways for minor catering units at railway stations across v...

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Bombay High Court Allows State Appeal in Stamp Duty Dispute — Conveyance Deed Not Exempt Under Article 5(e) of Schedule I of Bombay Stamp Act, 1958. Transfer of Development Rights (TDR) by CIDCO to Developer Held Liable to Stamp Duty as Conveyance, Not as Instrument of Lease or License.

The case involves two Letters Patent Appeals filed by the State of Maharashtra and other stamp authorities against a common judgment of a learned Sing...

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High Court of Karnataka Delivers Judgment on Batch of Writ Petitions Concerning Input Tax Credit Under KVAT Act. Interpretation of Section 10(3) of the Karnataka Value Added Tax Act, 2003 and Availment of Input Tax Credit Irrespective of Invoice Month Framed the Core Issue.

A batch of writ petitions came before the High Court of Karnataka under Article 226 of the Constitution of India, filed by various companies including...

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Presidential Reference Made to Supreme Court Seeks Advisory Opinion on Telecom Licences and Spectrum Allocation Policies. Reference Under Article 143(1) Recites Historical Grant of Licences from 1994 to 2008 Including First-Come-First-Served and Revenue Share Regimes.

Background: The President of India made a reference under Article 143(1) of the Constitution on 12.04.2012, seeking the advisory opinion of the Suprem...

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High Court of Judicature at Bombay Adjudicated Three Writ Petitions Involving Ownership and Compensation for Land at Village Ulwe. The Petitions Raised Issues Under the Inam Abolition Act, Land Acquisition Act, and the Indian Forest Act Regarding Vesting, Compensation, and Restoration of Possession.

The dispute arose from three writ petitions filed before the Bombay High Court concerning land bearing Survey No. 51/0 at village Ulwe, Taluka Panvel,...

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Bombay High Court Allows Refund of Stamp Duty on Development Agreement Under Section 47(c)(5) of Maharashtra Stamp Act — Purpose of Instrument Failed. Development Agreement is an instrument covered under Section 47(c)(5) for refund when the purpose fails, and Section 48 is only a limitation provision.

The petitioner, M/s. Chandiwala Enterprises, a registered partnership firm, entered into a Development Agreement with Neel Ashiward CHS Ltd. on 2nd Se...

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Bombay High Court Considers Challenge to Penalty Under Maharashtra Stamp Act for Delayed Payment. Court Analyses Effect of Interim Stay on Demand Date Under Section 31(4).

The petitioner, a company incorporated under the Companies Act, 1956, filed a writ petition under Article 226 of the Constitution challenging demand n...

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Madras High Court Dismisses Writ Petition Challenging Levy of Deficit Stamp Duty Under Indian Stamp Act, 1899. Alternative remedy under Section 33A(3) held efficacious and writ not maintainable absent procedural irregularity or violation of natural justice.

The petitioner, a director of Sree Rajeswari Mill Ltd., executed a sale agreement dated 16.12.2020 in favor of one K. Rakesh Kumar for certain propert...