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Supreme Court Upholds Tax Authorities in Madras Urban Land Tax Act — Act Held Constitutionally Valid. Levy of 0.4% on Market Value of Urban Land Under Madras Urban Land Tax Act, 1966 Not Violative of Articles 14 and 19(1)(f), and Retrospective Operation Reasonable.

The case concerned the constitutional validity of the Madras Urban Land Tax Act, 1966, which levied a tax on urban land at 0.4% of its market value. T...

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Supreme Court Dismisses Manufacturer's Appeal in Rebate Claim Case Due to Limitation Under Section 11B of Central Excise Act. Rebate of duty on exports is governed by the limitation period prescribed under Section 11B, as 'refund' includes 'rebate' under Explanation (A) to that section.

The appellant, Sansera Engineering Limited, a manufacturer of excisable goods, exported goods between August 2015 and October 2015 and filed claims fo...

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Bombay High Court Allows Petitioner's Petition for Extension of Bank Guarantee Pending Challenge to Arbitral Award — Section 9 of Arbitration and Conciliation Act, 1996. Post-award interim protection can be granted under Section 9 to preserve the subject matter of arbitration pending challenge to award.

The petitioner, Oil and Natural Gas Corporation Limited (ONGC), filed a petition under Section 9 of the Arbitration and Conciliation Act, 1996, seekin...

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Supreme Court Upholds Rejection of Tender for Non-Compliant Bank Guarantee in Public Works Contract. Material Deviation in Performance Security Period Cannot Be Condoned After Bid Submission.

The case arose from a tender called by the Vidarbha Irrigation Development Corporation for balance earthwork in a canal. Three bidders responded: Resp...

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Bombay High Court Allows Writ Petition Challenging Rejection of Nomination in Cooperative Society Election - Caste Certificate Validity Not to Be Examined at Scrutiny Stage

The petitioner, Dattatraya Pandharinath Chamle, was a contesting candidate for a seat reserved for Other Backward Class (OBC) category in the election...