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Supreme Court Allows Revenue's Appeal in Part and Reverses High Court's Decision that Electricity is Not 'Goods' Under Sales Tax Acts. Electricity is Movable Property and Covered by Definition of 'Goods', Making Electricity Board a Dealer; Supply of Steam Under Works Contract Not Taxable.

The case concerned the taxability under the C.P. & Berar Sales Tax Act, 1947, and the Madhya Pradesh General Sales Tax Act, 1959, of transactions unde...

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Bombay High Court Dismisses Writ Petition Challenging Defence Land Claim Over Leasehold Property. Petitioner's Title Not Established Against Union of India's Claim of Ownership Over Land Leased to Colaba Land & Mill Company.

The petitioner, TCI Industries Limited, claimed to be a lessee of land admeasuring 10.264 acres in Colaba, Mumbai, by virtue of an Indenture of Assign...

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Bombay High Court Quashes Slum Acquisition Notification for Petitioners' Land Due to Non-Compliance with Section 14(1) of Maharashtra Slum Areas Act, 1971. Notification held invalid for failing to specify the particular land and for not providing opportunity of hearing before declaration of slum area.

The petitioners, Yogesh Chandulal Mehta and Suresh Chandulal Mehta, filed a writ petition under Article 226 of the Constitution of India before the Bo...

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High Court of Karnataka Allows Appeals in Succession Dispute Over Joint Family Property — Restrains Alienation of Agricultural Land Pending Suit. The court held that plaintiffs, as Class I heirs, had a prima facie case for partition and injunction under Order 39 Rules 1 and 2 CPC.

The case involves a family dispute over agricultural land and other properties left by the deceased B.M. Raghothama Rao. The plaintiffs, comprising hi...

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Bombay High Court Dismisses Second Appeal in Possession Suit, Confirms Concurrent Findings on Limitation and Valuation. Article 65 of Limitation Act, 1963 applies to suit for possession based on title, and valuation under Section 14(1) of Maharashtra Court Fees Act, 1959 is not a jurisdictional issue.

The appellant, original defendant, filed a second appeal under Section 100 of the Code of Civil Procedure, 1908, challenging the concurrent judgments ...