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High Court of Karnataka Allows Appeal in Specific Performance Suit — Agreement to Sell Not Proved, Limitation Barred Suit. Plaintiff failed to prove execution of agreement and payment of earnest money; suit filed beyond three years from date of refusal.

The present Regular First Appeal arises from a judgment and decree dated 03.08.2022 passed by the Principal Senior Civil Judge and CJM, Dharwad, in O....

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Supreme Court Dismisses State's Appeal in Excise Duty Dispute Over Non-Potable Weak Spirit. State's Authority to Levy Excise Duty is Limited to Alcoholic Liquors for Human Consumption Under Entry 51 List II of the Constitution, While Non-Potable Spirit Falls Under Central Power Under Entry 84 List I.

The appeals arose from a common judgment of the High Court of Orissa, which allowed writ petitions filed by the respondent-company and set aside deman...

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Bombay High Court Dismisses Appeal Against Cancellation of FL-III Liquor License for Breach of Rules. Licensee failed to appear at hearing despite show cause notice, leading to confirmation of cancellation by Single Judge and Division Bench.

The appellant, Ramkishor S/o Nathulal Jaiswal, was the proprietor of M/s. J. B. Restaurant holding an FL-III license under the Bombay Foreign Liquor R...

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Bombay High Court Quashes FIR Against Petitioners in Food Adulteration Case — No Offence Made Out Under Food Safety and Standards Act, 2006. Sale of 'Mint' and 'Saunf' Products Not Prohibited Under Section 26(2)(i) of FSS Act, 2006 as They Are Not 'Food' as Defined.

The petitioners, Anand Ramdhani Chaurasia and Vijay Banarasi Chaurasia, were engaged in the business of selling 'Mint' and 'Saunf' products. On 12th J...

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High Court of Karnataka Acquits Accused in Excise Act Case Due to Non-Compliance with Mandatory Sampling Rules. Conviction for illegal possession of liquor set aside as prosecution failed to produce sample bottles as required under Rule 21 of Karnataka Excise Rules, 1967.

The petitioner, Shrinivas, was convicted by the Trial Court (JMFC, Gundlupet) under Section 32 of the Karnataka Excise Act, 1965 for being in illegal ...

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Bombay High Court Dismisses Revenue's Appeal in Slump Sale Case. Transfer of IMFL Business as Going Concern Not Subject to Capital Gains Tax Under Income Tax Act, 1961.

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961 against an order of the Income Tax Appellate Tribunal (ITAT)...