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Bombay High Court Quashes Income Tax Order Under Section 281 for Lack of Notice to Transferee. Transfer of Property by Assessee Held Not Void Against Bona Fide Purchaser Without Notice of Pending Proceedings.

The petitioner, Nitin Nagarkar, purchased a land and farm house at village Bawdhan, Pune, vide a deed of conveyance dated 5th August 1997 from vendors...

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Bombay High Court Dismisses Petition Challenging Revisional Order Under Urban Land Ceiling Act After Repeal Proposal. State Government retains jurisdiction under Section 34 of the Urban Land (Ceiling and Regulation) Act, 1976 until formal repeal takes effect.

The petitioners, nine individuals and one through their power of attorney holder, filed a writ petition in the Bombay High Court challenging the decis...

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Bombay High Court Allows Writ Petition Challenging Reservation on Land Due to Mapping Error and Non-Acquisition. The court quashed the reservation on the petitioner's land as the reservation chart showed a different survey number and no acquisition steps were taken for decades.

The petitioner, an agriculturist aged 77, is a joint owner of agricultural land Gat No. 933 (Old Survey No. 212/1) admeasuring 15R. In 1981, responden...

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High Court Rejects Challenge to Land Acquisition Award Under MRTP Act; Section 24(2) of New Land Acquisition Act Held Inapplicable. Acquisition Proceeding Saved by Section 114 of 2013 Act and Section 6 of General Clauses Act, Compensation Determined per Section 24(1)(a).

The petitioner, owner of land admeasuring 9 Gunthas of City Survey No. 3328 at Bhosari, challenged an acquisition award under the Maharashtra Regional...

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Bombay High Court Upholds Validity of Maharashtra Entry Tax Act — State Legislature Competent to Levy Entry Tax on Goods Imported from Outside State. Levy of Entry Tax Under Entry 52 List II Not Repugnant to Central Sales Tax Act and Is a Reasonable Restriction Under Article 304(b).

The judgment pertains to a batch of writ petitions challenging the constitutional validity of the Maharashtra Tax on Entry of Goods into Local Areas A...

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Supreme Court Allows Review Petition Filed by Customs Department in Customs Act Case — DRI Officers Held as Proper Officers. The Court overruled earlier decisions and upheld Section 28(11) of the Customs Act, 1962 as constitutionally valid, restoring the Department's power to issue show cause notices.

The Supreme Court, in a batch of petitions led by Review Petition No. 400 of 2021, considered the correctness of its earlier judgment in M/s Canon Ind...

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Bombay High Court Determines True Interpretation of Common Plots Conveyance in Favor of Co-owner Societies. The expression 'tenants in common' in the conveyance indicates absolute co-ownership, not a lease, and MHADA retains no title.

The plaintiff, Vithalnagar Society Ltd, a co-operative housing society, filed an Originating Summons seeking determination of the true interpretation ...