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Supreme Court Upholds Validity of Pre-deposit Condition Under Punjab VAT Act. Condition of 25% Pre-deposit for First Appeal Held Not Unconstitutional, but Appellate Authority Has Inherent Power to Grant Interim Relief.

The Supreme Court considered a batch of appeals challenging the judgment of the Punjab and Haryana High Court which upheld the validity of Section 62(...

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Supreme Court Overrules PV Narasimha Rao, Holds Bribery Not Protected by Parliamentary Privilege — Legislators Who Accept Bribes for Speech or Vote Are Not Immune from Prosecution Under Articles 105(2) and 194(2) of the Constitution.

The Supreme Court of India, in a seven-judge bench decision, overruled its earlier majority judgment in PV Narasimha Rao v. State (CBI/SPE) (1998) 4 S...

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Bombay High Court Allows FERA Appeal: Tribunal Erred in Affirming Penalty for Alleged Contravention of Section 9(1)(f)(i) of FERA 1973 — Remittances Protected Under Remittances in Foreign Exchange (Immunities and Exemptions) Act, 1991 and Scheme of 1991.

The appellants, four individuals, received US$ 25,000 each in their savings bank accounts with Bank of Baroda on or about 12 October 1991, totaling US...

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High Court of Karnataka Allows Insurance Company's Appeals in Motor Accident Claims — Reduces Compensation Due to Lack of Proof of Income. Claimants failed to establish income of deceased/injured, leading to reduction in compensation awarded by MACT.

The case involves multiple appeals filed by the Oriental Insurance Company Limited under Section 173(1) of the Motor Vehicles Act, 1988, against the j...

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High Court of Karnataka Quashes Order Compelling Accused to Produce Documents Under Section 91 Cr.P.C. Accused Cannot Be Compelled to Produce Self-Incriminating Documents, Following Supreme Court's Interpretation in Shyamlal Mohanlal Choksi that Accused Is Not Included in Term 'Person'.

The dispute arose from a private complaint lodged by a retired assistant teacher against the office bearers of an educational institution, alleging of...

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Bombay High Court Hears Writ Petition Challenging Attachment and Proposed Sale of Residential Bungalow under Income Tax Act, 1961, on Ground of Limitation. Petitioner Contends That Tax Recovery Officer's Action Is Time-Barred Under Rule 68B of Second Schedule.

The petitioner, a 60-year-old Indian citizen, filed a writ petition under Article 226 of the Constitution of India seeking to quash and set aside the ...