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Bombay High Court Dismisses Petitions Challenging Local Body Tax Classification. Classification of dealers based on turnover for LBT exemption is valid under Article 14 as it has a rational nexus with the object of the Maharashtra Municipal Corporation Act, 1949.

The petitioners, M/s. Nagpur Distillers Private Limited and M/s. Vidarbha Distillers, are dealers within the meaning of Section 2(16A) of the Maharash...

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Bombay High Court Upholds TDS Provisions Under Goa VAT Act for Works Contracts — Rule 4A and Entry C-14 Held Valid. Amendment to Section 28(1) of Goa Value Added Tax Act, 2005 for deduction of tax at source from payments to contractors is constitutionally valid and not ultra vires.

The petitioners, including the All Goa Contractors Association and four contractor companies, challenged the constitutional validity of Rule 4A insert...

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Karnataka High Court Dismisses Writ Petition by Two Companies Challenging Gratuity Payment Order — Payment of Gratuity Act, 1972. Employee's continuous service under same management entitles him to gratuity despite separate corporate identities.

The petitioners, Varma Industrial Private Limited and IBC Knowledge Park Private Limited, challenged the order dated 31.05.2018 passed by the Assistan...

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Bombay High Court Allows Writ Petition for Lapsing of Land Reservation Under Section 127 of MRTP Act - Reservation for Garden Purposes Deemed Lapsed Due to Non-Acquisition Within Statutory Period

The petitioners, owners of final plot No.481 in Town Planning Scheme No.1 at Karad, filed a writ petition under Article 226 of the Constitution of Ind...

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High Court of Karnataka Quashes Lokayukta Report and Disciplinary Proceedings Against BWSSB Engineer for Unauthorised Construction Allegation — Report Under Section 12(3) of Karnataka Lokayukta Act, 1984 Set Aside for Non-Application of Mind and Violation of Natural Justice.

The petitioner, Sri S.V. Ramesh, an Assistant Executive Engineer with the Bangalore Water Supply and Sewerage Board (BWSSB), filed a writ petition und...

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High Court of Karnataka Quashes Private Complaint Against Former Chief Minister for Lack of Sanction Under Section 197 CrPC and Section 19 PC Act. Sanction for prosecution of public servants is mandatory and absence of valid sanction renders complaint not maintainable.

The petitioner, a former Chief Minister of Karnataka, sought quashing of a private complaint filed by the respondent before the XXIII Additional City ...