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Bombay High Court Dismisses Customs Appeal in Classification Dispute. Tribunal's finding that catalyst is distinct from consumable upheld; extended limitation period not applicable without willful mis-declaration.

The case involves an appeal by the Commissioner of Customs (Export) against Reliance Industries Limited. The dispute centered on the classification of...

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Bombay High Court Allows Writ Petition Against Revenue Authorities for Failing to Execute Decree Despite Supreme Court Confirmation. Court Directs Tahsildar to Execute Decree Within Six Weeks, Imposes Costs for Vexatious Litigation.

The petitioner, Gangabai Ramrao Patil, entered into an agreement to sell land with the respondents in 1973. When the respondents failed to execute the...

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Bombay High Court Dismisses Letters Patent Appeal by Purchaser of Tenanted Agricultural Land Against Order Setting Aside Mutation Entry. Mutation Entries Do Not Confer Title and Purchaser Cannot Claim Rights Without Adjudication Under Maharashtra Tenancy and Agricultural Lands Act, 1948.

The appellant, M/s. S. Kumar Developers and Builders, purchased agricultural land that was tenanted. The appellant obtained mutation entries in the re...

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Bombay High Court Dismisses Petition Challenging Water Charges for Industry in Non-Conforming Zone. Water Charges at Higher Rate of Rs.44 per 1000 litres Upheld as Per Water Charges Rules (Revised) w.e.f. 1-4-1996.

The petitioners, Dhunjibhoy Ice Factory Pvt. Ltd. and its Managing Director, filed a writ petition under Article 226 of the Constitution of India chal...

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Bombay High Court Dismisses Revenue's Appeal in Dress Designer's Section 80RR Deduction Case. Dress Designer Held to Be an 'Artist' Entitled to Deduction Under Section 80RR of Income Tax Act, 1961 for Design Fees from Foreign Sources.

The case involves appeals by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal allowing deduction under Section 80...

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Bombay High Court Quashes Reopening of Assessment for UK Insurance Company in Income Tax Case — Lack of Fresh Material and Change of Opinion. Reopening under Section 147 of Income Tax Act, 1961 based on mere change of opinion without new tangible material is invalid.

The petitioner, The Prudential Assurance Company Ltd., a UK-incorporated insurance company registered as a sub-account of a Foreign Institutional Inve...

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Bombay High Court Dismisses Petitioners' Challenge to Mutation Entries in Revenue Records — Revenue Entries Do Not Confer Title, Civil Suit Is Proper Remedy.

The judgment concerns two writ petitions filed under Article 226 of the Constitution of India challenging orders passed by the Sub-Divisional Officer ...

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Bombay High Court Allows Writ Petitions Challenging Mutation Entries in Revenue Records — Held That Mutation Entries Do Not Confer Title and Must Be Based on Lawful Possession or Title. Revenue Authorities Cannot Adjudicate Title Disputes and Must Respect Civil Court Decrees.

The case involves two writ petitions filed by the petitioners, who are legal representatives of the original owners of agricultural lands in Korali, T...