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Madras High Court Restrains Municipality from Locking and Sealing Premises for Property Tax Arrears of Owner. Tenant Cannot Be Compelled to Pay Owner's Tax Liability; No Statutory Power to Lock and Seal Under Tamil Nadu Urban Local Bodies Act, 1998.

The petitioner, V. Saminathan, filed a writ petition before the Madurai Bench of the Madras High Court seeking a Writ of Mandamus to restrain the firs...

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Madras High Court Allows Tenant's Petition Restraining Municipality from Locking and Sealing Premises for Owner's Property Tax Arrears. No Statutory Power to Lock and Seal Under Section 116-A of Tamil Nadu Urban Local Bodies Act, 1998; Tenant Not Liable for Owner's Tax.

The petitioner, V. Saminathan, filed a writ petition under Article 226 of the Constitution of India before the Madurai Bench of the Madras High Court,...

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High Court of Karnataka Allows Revision Petitions in VAT Reassessment Cases — Reassessment Orders Set Aside for Non-Compliance with Section 39(1) of KVAT Act, 2003. Mandatory Pre-Decision Hearing Requirement Not Waived Despite Assessee's Participation in Subsequent Proceedings.

The judgment concerns five revision petitions filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) against orders of the Ka...

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Supreme Court Dismisses Revenue's Appeal in Tax Assessment Case Due to Invalid Service of Assessment Orders. Recovery Proceedings Under Revenue Recovery Act, 1864 Quashed as Assessment Orders for 2009-10 and 2010-11 Were Not Served as Per Rule 64 of Telangana VAT Rules, Making Enforcement Unlawful.

The dispute involved a tax assessment and recovery case between the revenue authorities and an assessee company. The revenue had issued assessment ord...

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Supreme Court Dismisses Appeals Challenging Wakf Board Notification Including Service Inam Lands in Dargah Property. Errata Notification Adding Lands to Wakf Property Upheld as Valid Exercise of Power Under Wakf Act, 1995.

The Supreme Court dismissed a batch of civil appeals challenging an order of the Andhra Pradesh High Court that upheld an Errata Notification issued b...

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Bombay High Court Allows Cooperative Bank's Writ Petition Against Sales Tax Tribunal's Refusal to Entertain Appeal Under Section 55 of Bombay Sales Tax Act, 1959 — Tribunal Directed to Decide Appeal on Merits

The petitioner, Shikshak Sahakari Bank Limited, a cooperative bank registered under the Maharashtra Cooperative Societies Act, 1960, filed a writ peti...

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Bombay High Court Allows Municipal Council's Petition Challenging Ex Parte Stay in Rent Revision Appeals — Pre-deposit Under Section 170 of Maharashtra Municipal Councils Act Mandatory Before Entertaining Appeals Against Rent Demands.

The Municipal Council, Achalpur filed a writ petition seeking to treat it as a representative petition for 74 appeals filed against it by occupiers/al...

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Bombay High Court Allows New Electricity Connection Without Arrears for Auction Purchaser. Purchaser of property in auction from Sales Tax Department cannot be saddled with previous owner's electricity dues under Section 24 of the Indian Electricity Act, 1910.

The petitioner, Miss Tulsa Dongre, purchased Shop No.4 of Deep Apartments from the Sales Tax Department in an open auction held on 17 October 2003 for...