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Supreme Court Examines Legality of Entry Tax on Goods Imported from Abroad; State Legislations of Orissa, Bihar, Kerala and Jharkhand Under Scrutiny

Background: The case involves a batch of civil appeals before the Supreme Court concerning the levy of entry tax on goods imported from foreign countr...

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Supreme Court Dismisses Partition Suit for HUF Properties — Burden of Proof Not Discharged. Plaintiff Failed to Establish Existence of Hindu Undivided Family Between Two Brothers Despite Alleged Joint Business and Property Acquisitions.

The case involves a dispute over properties claimed to be part of a Hindu Undivided Family (HUF). The plaintiff, Bhagwat Sharan, filed a suit for part...

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Bombay High Court Allows Appeal for Enhanced Compensation in Motor Accident Claim — Multiplier Corrected from 13 to 14, Future Prospects Increased to 40%, Personal Expenses Deduction Reduced to 1/4th, and Interest Raised to 9% per Annum.

The appeal was filed by the original claimants, being the widow and two children of the deceased Gajanan Kale, who died in a vehicular accident on 15....

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Bombay High Court Upholds Tax on Hire Purchase Components Under Bombay Sales Tax Act — Option Money, Insurance, and Hire Premium Included in Sale Price. Hire Purchase Transaction Constitutes a Sale and Resale Deduction Under Section 8 Not Available.

The case involves two sales tax references under the Bombay Sales Tax Act, 1959, arising from the Maharashtra Sales Tax Tribunal. The applicant, M/s. ...

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Bombay High Court Dismisses Insurance Company's Challenge to Property Tax Assessment on Leased Premises. Held that the liability to pay property tax under the Mumbai Municipal Corporation Act, 1888 is on the occupier, and the insurance company as lessee is liable to pay taxes directly to the corporation.

The petitioner, The Oriental Insurance Company Ltd., a Government company under Section 617 of the Companies Act, 1956, filed a writ petition challeng...

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Bombay High Court Allows Appeal Setting Aside Probate Due to Suspicious Circumstances — Propounder Failed to Discharge Burden of Proof Under Section 63 of Indian Succession Act, 1925. The court found discrepancies in execution and the propounder's active role in making the will, which were not explained.

The appeal arose from a judgment of a Learned Single Judge granting probate of an alleged will of Ramchandra Marutirao Sawant. The testator died on 1 ...