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High Court of Karnataka Dismisses Second Appeal in Property Declaration Suit — Concurrent Findings of Ownership Based on Will Upheld. Court holds that concurrent findings of fact cannot be interfered with under Section 100 CPC unless perverse or based on no evidence.

The Regular Second Appeal was filed by the defendant-appellant against the concurrent judgment and decree of the Trial Court and First Appellate Court...

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Supreme Court Allows Assessees in Interest Tax Act Case on Hire-Purchase Instalments. Hire-purchase agreements are distinct from loans, and interest component in instalments is not taxable under Section 2(7) of the Interest-Tax Act, 1974, as it does not constitute interest on loans and advances.

The dispute involved a batch of civil appeals concerning the tax liability of non-banking finance and leasing companies under the Interest-Tax Act, 19...

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Supreme Court Allows Appeal in Customs Prosecution for Export of Antiquities — Prosecution Under Customs Act Not Barred by Antiquities and Art Treasures Act, 1972. Held that the Customs Act, 1962 applies alongside the Antiquities Act, and prosecution under Sections 132 and 135 is maintainable.

The appeal arose from a judgment of the Delhi High Court upholding the discharge of the respondent, Sharad Gandhi, from offences under Sections 132 an...

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Bombay High Court Dismisses Petition Challenging Tender Award for Rabies Vaccine Supply. Performance Certificate Not in Prescribed Proforma Held Directory, Not Mandatory, as Substantial Compliance and Public Interest Justify Award.

The petitioners, Bharat Biotech International Ltd, challenged the grant of a contract by the Municipal Corporation of Greater Mumbai (MCGM) for the su...

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Bombay High Court Dismisses Criminal Contempt Petition Alleging Scandalizing of Lower Court. Use of Words 'Extraneous Considerations' in Review Application Held Not to Constitute Criminal Contempt Under Section 2(c) of Contempt of Courts Act, 1971.

The petitioner, Col. Mahendra Pratap Choudhary, filed a criminal contempt petition under Section 15 read with Section 2(c) of the Contempt of Courts A...

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Bombay High Court Dismisses Criminal Applications Challenging Cooperative Society Elections — No Criminal Offence Made Out in Dispute Over Voters' List and Election Process. Dispute is Civil in Nature and Remedy Lies Under Maharashtra Cooperative Societies Act, 1960, Not Criminal Law.

The applicants, Hari Shankar Patil, Yogesh Hari Patil, and Sakharam Shankar Patil, filed Criminal Application No.1150/2007 and Criminal Application No...