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High Court of Karnataka Allows KSRTC Appeal in Property Tax Reassessment Case — Reassessment Notice After 14 Years Held Time-Barred. Commissioner's Power to Reopen Assessment Under Section 112-A(4) of Karnataka Municipal Corporations Act, 1976 Must Be Exercised Within a Reasonable Period of 3 Years.

The Karnataka State Road Transport Corporation (KSRTC) appealed against a Single Judge order that upheld the Commissioner's power to reopen property t...

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"Supreme Court Clarifies Legislative Competence on Alcohol Regulation: Potable vs Industrial Alcohol" "A landmark judgment addressing the scope of State and Union powers on regulating alcohol under the Indian Constitution."

The Supreme Court of India revisited the legislative competence concerning the regulation of alcohol under the Constitution. The court examined whethe...

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Bombay High Court Allows Transfer of Vehicle Ownership in Favor of Auction Purchaser Despite Pending Tax Dues. Held that the transferee cannot be saddled with prior tax liabilities of the transferor under Section 50 of the Motor Vehicles Act, 1988.

The petitioner, Raman Roadways Private Limited, a private limited company engaged in transportation business, filed a writ petition under Article 226 ...

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Bombay High Court Upholds Tax on Hire Purchase Components Under Bombay Sales Tax Act — Option Money, Insurance, and Hire Premium Included in Sale Price. Hire Purchase Transaction Constitutes a Sale and Resale Deduction Under Section 8 Not Available.

The case involves two sales tax references under the Bombay Sales Tax Act, 1959, arising from the Maharashtra Sales Tax Tribunal. The applicant, M/s. ...

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Karnataka High Court Allows Appeal in Partition Suit — Property Acquired by Father-in-Law Not Joint Family Property. Daughter-in-law cannot claim share in property purchased by father-in-law in name of son as it is not ancestral or joint family property under Hindu Succession Act, 1956.

The case involves a Regular First Appeal filed by the second defendant against the judgment and decree of the trial court in a partition suit. The pla...

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Bombay High Court Dismisses Petition Challenging Gram Panchayat's Resolution for Property Tax on Capital Value. Gram Panchayat has power to levy property tax on capital value of lands/buildings under Rule 7 of Maharashtra Village Panchayats Taxes and Fees Rules, 1960.

The petitioner, a resident of village Silewada, challenged Resolution No. 6 dated 30th July 1994 passed by the Gram Panchayat, Silewada, whereby the G...

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Bombay High Court Upholds Tribunal's Finding of Export Sale Under Section 5(1) Central Sales Tax Act, 1956 — Sale Completed by Transfer of Documents After Goods Crossed Customs Frontiers. Letter Dated 16/7/1971 Did Not Alter Original Contract Terms; Sale Held in Course of Export.

The case involves a sales tax reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Commissioner of Sales Tax, Mahar...