Search Results for "retrospective repeal"

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Search Results for "retrospective repeal"

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Supreme Court

Supreme Court Dismisses State's Appeal in Sales Tax Exemption Case — Amendment to Section 8(5) of CST Act Cannot Retrospectively Affect Accrued Benefits Under PSI 1993. The Court held that the State Government's power to grant exemption under Section 8(5) of the Central Sales Tax Act, 1956 includes dispensing with Form C/D requirements, and the 2002 amendment is prospective, not affecting vested rights.

12 Feb 2025

The case involves a challenge by the State of Maharashtra against a High Court judgment that quashed trade circulars and notices seeking to withdraw t...

Supreme Court

Supreme Court Dismisses State's Appeal in Sales Tax Exemption Case — Vested Rights Not Affected by Amendment. State Cannot Withdraw Exemption Granted Under Section 8(5) of CST Act for Inter-State Sales Prior to 2002 Amendment.

10 Feb 2025

The case involves appeals by the State of Maharashtra against a High Court judgment that quashed trade circulars and notices issued by the Sales Tax D...

Supreme Court

Supreme Court Allows Appeal on Ground of Juvenility in Murder Case — Conviction Maintained but Sentence Set Aside. The appellant, convicted under Section 302 IPC, was found to be a juvenile on the date of the offence, and the sentence of life imprisonment was set aside with direction to forward the case to the Juvenile Justice Board.

7 Oct 2020

The appellant, Satya Deo @ Bhoorey, along with co-accused Keshav Ram and Ram Kuber, was convicted by the trial court under Section 302 read with Secti...

Supreme Court

Supreme Court Allows Appeals Against High Court Orders Interdicting Statutory Deemed Termination Under Section 5B of Mumbai Municipal Corporation Act. High Court Cannot Suspend Legal Fiction of Retrospective Termination for Failure to Submit Caste Validity Certificate Within Prescribed Period.

19 Mar 2020

The Supreme Court considered two appeals arising from a common judgment of the Bombay High Court dated 02.04.2019, which had allowed writ petitions fi...

High Court

Bombay High Court Allows Writ Petition Challenging Slum Tribunal's Jurisdiction After Amendment. Holds That Amendment Substituting Appellate Forum Is Procedural and Retrospective, Directs Transfer of Pending Appeal to Grievance Redressal Committee Under Section 3C of Maharashtra Slum Areas Act.

4 Apr 2019

The petitioner, Omprakash V. Dube, the Chief Promoter of Sahyog SRA Cooperative Housing Society (Proposed), had obtained a declaration from the CEO, S...

High Court

High Court of Karnataka Dismisses Applications for Appointment of Arbitrator in Pending Suits Under Section 8 of Arbitration Act. Court holds that Section 8 of the Arbitration and Conciliation Act, 1996 applies only before filing of first statement on substance of dispute, not to pending suits.

14 Aug 2014

The petitioner, HMT Watches Ltd., filed writ petitions under Articles 226 and 227 of the Constitution of India challenging the orders passed by the Pr...

High Court

Bombay High Court Holds Telecommunication Service Constitutes 'Commerce' Under Bombay Sales Tax Act — Incidental Sale of Scrap Taxable. The court interpreted Section 2(5A) of the Bombay Sales Tax Act, 1959 to include telecommunication services as 'commerce', making the appellant a 'dealer' liable for tax on scrap sales.

27 Apr 2012

The case involves Sales Tax References under the Bombay Sales Tax Act, 1959, concerning the tax liability of M/s. Bombay Telephone (now Mahanagar Tele...

High Court

Bombay High Court Dismisses Petition Seeking Retrospective Promotion and Back Wages for Master's Post — Exoneration Does Not Automatically Entitle to Retrospective Promotion or Back Wages Without Specific Order.

6 Jan 2012

The petitioner, Lt. Cdr. Alok Verma, filed a writ petition under Article 226 of the Constitution of India seeking a mandamus directing the Shipping Co...

Supreme Court

Supreme Court Dismisses Bank's Appeal, Holds Gratuity Payable under Cooperative Bank's Rules Despite Non-Approval of Rule 6. Rule 7, which was approved, independently imposes obligation to pay gratuity on retirement, irrespective of non-approval of Rule 6, under the Maharashtra Co-operative Societies Act, 1960.

3 Sep 1969

An employee of the Jalgaon District Central Co-operative Bank Ltd. retired on July 19, 1962 after 32 years of service. The bank had framed Gratuity Fu...

High Court

Bombay High Court Dismisses Petitions Challenging Water Cess Levy on Industrial Groundwater Use. Levy under Section 12 of Maharashtra Irrigation Act, 1976 is compensatory and regulatory, not a tax, and validly imposed on industries drawing groundwater for commercial purposes.

30 Nov -0001

The judgment concerns three writ petitions filed by industrial companies—BILT Graphic Paper Products Ltd., UltraTech CemCo Ltd., and Associated Ceme...

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