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High Court of Judicature at Bombay Quashes Demand Notice Issued to Former Director for Recovery of Company's Customs Dues. Director Not Personally Liable for Tax Arrears Under Section 142 of Customs Act, 1962, Absent Statutory Provision.

The case involved a writ petition filed by Purshottam Das Gupta, an 86-year-old former director of Sujata Verbatim Limited (later known as PDG Infotec...

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Supreme Court Allows NDMC Appeals in Property Tax Dispute — Upholds Unit Area Method as Valid. The impugned Bye-laws are not ultra vires the NDMC Act, 1994, as they fall within the rule-making power under Section 388 and are consistent with Section 63.

The Supreme Court allowed the appeals filed by the New Delhi Municipal Council (NDMC) against the Delhi High Court judgment dated August 10, 2017, whi...

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Bombay High Court Quashes Criminal Complaints for Dishonour of Cheques Due to Lack of Proper Service of Demand Notice Under Section 138 of Negotiable Instruments Act, 1881. Service of notice by speed post or courier must be proved by cogent evidence; mere dispatch is insufficient.

The Bombay High Court disposed of a batch of petitions and applications under Section 482 CrPC and Section 138 of the Negotiable Instruments Act, 1881...

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High Court Dismisses Arbitration Application and Petition for Interim Measures in Partnership Dispute Over Commercial Project. No Arbitration Agreement Found in Memorandum of Understanding Dated 16 October 2017 Under Sections 9 and 11 of Arbitration and Conciliation Act, 1996, Thus Relief Denied.

The dispute arose from a partnership firm, Respondents, involved in developing 'Ventura Commercial Hub'. The petitioner, was admitted as a partner in ...

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Supreme Court Upholds Ban on Apartmentalisation in Chandigarh Residential Plots to Preserve City's Original Character. Fragmentation of single dwelling units into multiple apartments violates Rule 16 of Chandigarh Estate Rules, 2007 and the Chandigarh Master Plan 2031.

The case involves a Public Interest Litigation filed by the Chandigarh Citizens Forum (appellants) against the Chandigarh Administration and others, s...

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Supreme Court Dismisses Appeal in Partition Suit for Clubbing Properties in Different Jurisdictions. Section 17 CPC Does Not Permit a Single Suit for Separate Immovable Properties Situated in Different States.

The appeal arose from a civil suit filed by the appellant (plaintiff) seeking declaration that two properties—one in Indore, Madhya Pradesh, and ano...

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High Court of Bombay at Goa Allows Tax Appeals in Income Tax Reassessment Case — Limitation for Reopening Assessment Under Section 147/148 of Income Tax Act, 1961. Reassessment Notices Quashed as Issued Beyond Four-Year Limitation Period Without Establishing Failure to Disclose Material Facts.

The case involves five tax appeals filed by M/s. Zephyr Biomedicals and M/s. Orchid Biomedical Systems against the Joint Commissioner of Income Tax, c...

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Bombay High Court Dismisses Builder's Suit for Specific Performance of Redevelopment Contract Against Cooperative Society. Expression of Interest Held Not a Binding Contract, No Obligation to Accept Highest Bid.

The plaintiff, Gopi Gorwani, a builder and developer, filed a suit against Ideal Cooperative Housing Society Limited and others seeking a declaration ...