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Search Results for "municipal taxation"

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Supreme Court

Supreme Court Adjudicates Batch of Appeals Involving Transit Fee Levied by Uttar Pradesh, Uttarakhand and Madhya Pradesh Under Indian Forest Act, 1927. Appeals Arise from Differing High Court Decisions on Validity of Transit Rules Framed Under Section 41.

1 Aug 2026

The Supreme Court addressed a batch of cases concerning the levy of transit fee on forest produce. The matter involved three States: Uttar Pradesh, Ut...

High Court

Bombay High Court Orders Refund of Rs.56 Crore Service Tax Deposit Retained Without Authority of Law. Petitioner Bank's deposit made under protest to buy peace on interchange income cannot be retained without show cause notice or adjudication order.

8 Nov 2023

The petitioner, The Hongkong and Shanghai Banking Corporation Ltd., filed a writ petition under Article 226 of the Constitution challenging the retent...

Supreme Court

Supreme Court Upholds Validity of Pre-deposit Condition Under Punjab VAT Act. Condition of 25% Pre-deposit for First Appeal Held Not Unconstitutional, but Appellate Authority Has Inherent Power to Grant Interim Relief.

1 Jan 2019

The Supreme Court considered a batch of appeals challenging the judgment of the Punjab and Haryana High Court which upheld the validity of Section 62(...

High Court

Bombay High Court Quashes Rule 18 of Capital Value Rules for Exceeding Delegated Authority Under Mumbai Municipal Corporation Act, 1888. Commissioner's Power to Frame Rules Under Section 154(1B) Does Not Extend to Imposing Additional Tax Liability Beyond the Act's Framework.

20 Jul 2018

The petitioners, Aegis Logistics Limited and another, filed a writ petition under Article 226 of the Constitution of India challenging Rule 18 of the ...

High Court

Bombay High Court Quashes Summoning of Insurance Company Employees for Election Duties. Government Company Not a Local Authority Under Section 29 of Representation of the People Act, 1950.

19 Jun 2013

The petitioner, The Oriental Insurance Company Limited, a Government company registered under the Indian Companies Act, 1913, filed a writ petition ch...

High Court

Karnataka High Court Dismisses Appeals by BBMP and Health Officer Regarding Delegation of Quasi-Judicial Power to Cancel Trade Licences under Karnataka Municipal Corporations Act, 1976. The Health Officer's cancellation of restaurant trade licences for hookah service was quashed as ultra vires, the Commissioner's authority being quasi-judicial and not delegable under Section 66.

27 Feb 2013

The Bruhath Bengaluru Mahanagara Palike (BBMP) and its Health Officer filed writ appeals against a single judge's order that quashed the Health Office...

High Court

Bombay High Court Allows Writ Petition Against Municipal Corporation for Unauthorized Water Cut-Off — Violation of Natural Justice and Statutory Provisions. Held that disconnection of water supply without prior notice and opportunity of hearing is illegal under Section 169 of the Mumbai Municipal Corporation Act, 1888.

26 Sep 2012

The petitioners, Sumer Builders (a partnership firm) and Manekchand Loonkar, are builders who purchased a piece of land in 1995. They filed a writ pet...

High Court

Bombay High Court Allows Refund of Octroi Duty on Goods Not Consumed Within Municipal Limits — Goods Imported into City but Immediately Taken to Factory Outside Octroi Limits Not Liable to Octroi Under Section 114(3) of City of Nagpur Corporation Act, 1948.

23 Aug 2011

The petitioner, Yawalkar Pesticides Pvt. Ltd., a company incorporated under the Companies Act, 1956, had its registered office at Nagpur and a factory...

Supreme Court

Supreme Court Dismisses Municipal Corporation's Appeal in House Tax Levy Dispute — Levy on Gross Annual Value Without Statutory Deduction Not Saved by Saving Clause. Section 2(c) of Madhya Bharat Municipalities Act, 1954 Saves Prior Rules Only to Extent Consistent with New Act, and Section 73(2) Mandates Assessment on Net Value After 10% Deduction.

31 Oct 1967

This was an appeal by special leave before the Supreme Court of India by the Municipal Corporation, Indore against a decree obtained by Rai Bahadur Se...

Supreme Court

Supreme Court Considers Validity of Transit Fee Levy on Forest Produce Under Section 41 of Indian Forest Act, 1927. High Court Judgments on Transit Fee Rules Challenged in Batch of Appeals from Uttarakhand, Uttar Pradesh, and Madhya Pradesh.

1 Jan 1970

This batch of cases before the Supreme Court arose from multiple writ petitions challenging the levy of transit fee on forest produce imposed by the S...

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