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Bombay High Court Upholds Tax Liability on Sale of Discarded Materials by BEST Undertaking Under Bombay Sales Tax Act, 1959. Court holds that sale of scrap from non-dealer activity is taxable under section 22(5A) and that appeal under section 55(6)(c) is maintainable only on questions of law.

The case involves two references under Section 61 of the Bombay Sales Tax Act, 1959, arising from a common order of the Maharashtra Sales Tax Tribunal...

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High Court of Karnataka Examines Interplay Between Sections 14A of Karnataka Town and Country Planning Act, 1961 and Section 109 of Karnataka Land Reforms Act, 1961 in Layout Approval Dispute

This matter concerns a writ petition filed by a House Building Co-operative Society against the Mandya Urban Development Authority (MUDA) and the Stat...

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High Court of Karnataka Quashes ITAT's Rectification Order in Income Tax Case — Tribunal Exceeded Jurisdiction Under Section 254(2) by Reviewing Its Own Decision. Mistake Apparent from Record Must Be Obvious and Not Require Re-appreciation of Evidence.

The petitioner, M/s. I.G. Petrochemicals Ltd., an assessee under the Income Tax Act, 1961, filed a writ petition challenging the order dated 05.09.202...

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Supreme Court Allows Appeals of Forest Guards in Promotion Dispute — Circular Revocation Invalid Without Proper Rescission. State Government's Order Dated 14.05.2009 Did Not Revoke Earlier Circular of 17.10.1977; Subsequent Revocation Order Dated 11.06.2012 Was Not Given Retrospective Effect.

The case involves two appeals by Forest Guards, Omkar Sinha and another, against the State of Chhattisgarh and others, concerning their entitlement to...

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Bombay High Court Quashes Provisional Attachment and Stay Rejection in Income Tax Case — Violation of Natural Justice and CBDT Circular. Petitioner's Bank Accounts Attached Without Prior Hearing; Court Directs Restoration of Status Quo Pending Appeal.

The petitioner, Milestone Real Estate Fund, a real estate fund, challenged the provisional attachment of its assets under Section 281B of the Income T...

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Bombay High Court Allows Writ Petition Against Dismissal of Appeal as Time-Barred Under Section 16(2) of Maharashtra Village Panchayats Act, 1959 — Limitation Runs from Date of Knowledge of Order.

The petitioner, Smt. Lalita Dhanraj Jadhav, challenged the order dated 16/06/2020 passed by the learned Additional Commissioner, Nashik Division, Nash...

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High Court of Karnataka Hears Appeals Against Single Judge's Order Quashing Establishment of Three Road Transport Corporations. The Division Bench Describes the History of KSRTC but the Available Text Does Not Contain the Final Decision.

The appeals arose from a common order of the learned Single Judge in Writ Petition No. 22194 of 1997 dated 02.07.2007, which quashed orders and notifi...

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Bombay High Court Quashes Magistrate's Order for Police Investigation Under Section 156(3) CrPC in Sugar Factory Dispute. Holds That Private Complaint Must Be Examined Under Chapter XV CrPC Before Directing Investigation, as the Dispute Is Civil in Nature and Does Not Warrant Immediate Police Action.

The judgment arises from two connected criminal writ petitions concerning a dispute between a sugar factory (Padmashree Dr. Vitthalrao Vikhe Patil Sah...