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Bombay High Court Quashes Deficit Stamp Duty Demand in Development Agreement Case — Delay and Lack of Speaking Order Render Proceedings Invalid. Section 33A of Maharashtra Stamp Act, 1958 invoked after 10 years without proper application of mind; order set aside.

The Petitioner, Axayraj Buildwell Pvt. Ltd. (now Moongipa Realty Pvt. Ltd.), a developer, entered into a Development Agreement with D.N. Nagar Shree A...

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Bombay High Court Quashes Assessment Order in Transfer Pricing Case for Violation of Natural Justice — Failure to Provide Show-Cause Notice and Opportunity of Hearing Renders Order Invalid. Petitioner's Objections to Draft Assessment Order Not Considered, Violating Section 144C of Income Tax Act, 1961.

The petitioner, SHL (India) Private Limited, an Indian company and part of the SHL Group, United Kingdom, filed a writ petition under Article 226 of t...

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Bombay High Court Dismisses Petition Challenging Retrospective Recovery of Supervision Charges in Distillery License — Levy Upheld as Contractual Obligation Under Section 58A of Bombay Prohibition Act, 1949.

The petitioners, Sahakar Maharshi Bhausaheb Thorat Sahakari Sakhar Karkhana Ltd. and another, filed a writ petition challenging a demand notice dated ...

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Bombay High Court Allows ESI Corporation's Appeal, Holds Software Development as Manufacturing Process Under ESI Act. Computer software development is a manufacturing process under Section 2(k) Factories Act, 1948, making employees eligible for ESI coverage.

The judgment concerns two appeals filed against orders of the Employees' Insurance Court, Mumbai, which had held that computer software development co...

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Bombay High Court Allows Appeal in Negotiable Instruments Act Case — Reverses Acquittal for Dishonour of Cheque. Presumption under Section 139 of the Negotiable Instruments Act, 1881 stands unless rebutted by accused; failure to prove legally enforceable debt not established.

This is an appeal by the complainant against the acquittal of the accused under Section 138 of the Negotiable Instruments Act, 1881. The complainant, ...

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Bombay High Court Allows Appeal in Property Tax Dispute — Municipal Corporation Cannot Levy Tax on Land Outside Its Limits. Library Building on Gat No. 72, Satara Village, Held Outside Aurangabad Municipal Corporation Area, Tax Demand Quashed.

The appellant, Gramaudyogik Shikshan Mandal, a registered charitable trust imparting technical education, filed a suit against the Municipal Corporati...

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Bombay High Court Upholds Status of Voluntary Health Workers as Workmen Entitled to Permanency. Municipal Corporation's Scheme of Voluntary Health Workers does not create a master-servant relationship, but workers are entitled to permanency under Industrial Disputes Act, 1947.

This group of petitions concerns Voluntary Health Workers appointed by the Municipal Corporation of Greater Mumbai, particularly in relation to their ...

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High Court of Karnataka Quashes Interest Demand in ESI Act Case for Violation of Natural Justice. Failure to Issue Show Cause Notice Before Determining Interest Under Section 39(5) of Employees' State Insurance Act, 1948 Renders Order Unsustainable.

The petitioner, M/s. St. John's Medical College Hospital, an establishment covered under the Employees' State Insurance Act, 1948, challenged an order...