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Gujarat High Court Quashes SSRD Order in Land Revenue Revision Case — Upholds Validity of Registered Sale Deed and Entry No.3298. Petitioner's Title Based on Registered Sale Deed Cannot Be Disturbed by Suo-Motu Revision After 11 Years Without Notice to Affected Parties.

The petitioner, Hitenbhai Gumanbhai Modi, filed a Special Civil Application under Article 227 of the Constitution of India challenging the order dated...

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KAHC010102062008_1

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Bombay High Court Allows Writ Petition Challenging Revenue Entries in Mutation Proceedings — Holds That Mutation Entries Do Not Confer Title and Revenue Authorities Must Decide Based on Possession and Revenue Records, Not Title Disputes.

The petitioners, Navin Popatlal Shah and Nitin Sundraji Shah, filed a writ petition under Article 226 of the Constitution of India before the Bombay H...

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High Court of Bombay at Goa Allows Revenue Appeal in Capital Gains Tax Case — Land Held Not Agricultural Despite Plantation. Sale of Land Adjacent to Five-Star Hotels at High Price Indicates Non-Agricultural Character Under Section 2(14) of Income Tax Act, 1961.

The case involves two appeals filed by the Commissioner of Income Tax (Revenue) against the assessees, husband and wife, who sold their ancestral prop...

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Bombay High Court Quashes Reassessment Proceedings Against Company Resolved Under IBC — Clean Slate Principle Applies to Past Tax Claims. Section 31 of IBC binds tax authorities, and no reassessment can be initiated for pre-resolution period.

The petitioners, Uttam Galva Metallics Ltd. (the corporate debtor) and its director, challenged reassessment proceedings initiated by the Income Tax D...

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High Court Dismisses State's Petition Against SSRD Orders in Land Regularization Case. SSRD's Directions for Regularization Based on Auction Price Upheld as Within Jurisdiction Under Rule 108(6) of Gujarat Land Revenue Rules, 1972.

The dispute originated from the allotment of government land in 1967 to M/s. Nav Bharat Potteries Ltd. for a pottery industry at a concessional rate, ...

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WRIT PETITION NO.2720 OF 2013

The writ petitions were filed by municipal employee unions and individuals challenging the legality and constitutional validity of provisions of the B...