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Supreme Court Allows Appeal by Electricity Distribution Company in Theft Case: Parallel Assessment Under Section 126 Permissible Despite Criminal Complaint Under Section 135. Assessment Under Section 126 Not Conditional on Consumer Seeking Restoration of Supply.

The case involves an appeal by West Bengal State Electricity Distribution Company Ltd. against the judgment of the Calcutta High Court which allowed t...

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Bombay High Court Quashes Revisional Order Allowing Liquor Licence in Village Where Women's Gramsabha Resolution Banned Liquor — Held That Gramsabha Resolution Under Section 138 of Bombay Prohibition Act, 1949 Must Be Given Due Weight and Cannot Be Ignored by Revisional Authority.

The petitioners, residents of Village Chas (kaman), Taluka Khed, Dist. Pune, filed a writ petition under Articles 226 and 227 of the Constitution of I...

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Bombay High Court Delivers Judgment on Plea for Sentence Adaptation Under Repatriation of Prisoners Act, 2003. Case Involves Interpretation of Section 13(6) and Bilateral Agreement with Mauritius Regarding Transfer of Sentenced Persons.

(1) Background — The case involved a criminal writ petition before the Bombay High Court challenging an order of the Government of India, Ministry o...

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Bombay High Court Dismisses Writ Petition Against Eviction Order Under Public Premises Act — Maintainability Challenge Rejected. Division Bench Holds That Writ Petition Under Article 226 Is Maintainable Despite Availability of Revision, and That a Division Bench Has Jurisdiction to Hear Such Petitions.

The petitioner, Mr. Nusli Neville Wadia, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging...

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Bombay High Court Hears Arguments on Constitutional Validity of Shivraj Fine Art Litho Works (Acquisition and Transfer of Undertaking) Act, 1984 — Matter Remains Undecided in Provided Text. Petitioner Contended Act Lacked Nexus with Directive Principles and Was Not Protected Under Article 31C.

The petitioners, M/s Shivraj Fine Art Litho Works, a partnership firm, challenged the constitutional validity of the Shivraj Fine Art Litho Works (Acq...

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Bombay High Court Quashes Forfeiture Proceedings Under SAFEM (FOP) Act Due to Non-Service of Show Cause Notice on Person in Possession. Failure to Serve Notice Under Section 6(1) on Petitioner Renders Forfeiture Orders Null and Void.

The petitioner, Ishwar R. Gidwani, challenged the order dated 4.8.2004 passed by the Competent Authority under the Smugglers and Foreign Exchange Mani...

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Supreme Court Allows Appeal in Income Tax TDS Case — Liquor Vendors Are Not 'Buyers' Under Section 206C of Income Tax Act, 1961. Court holds that excise contractors acquiring arrack under state-controlled system are excluded from definition of 'buyer' under Explanation (a)(iii) of Section 206C.

The appeal arose from a dispute under Section 206C of the Income Tax Act, 1961, concerning tax collection at source on the sale of alcoholic liquor. T...