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High Court of Bombay Adjudicates Writ Petition Challenging Constitutional Validity of Section 88 of Finance Act, 2004. Petitioner, a tyre manufacturer, contended that the cut-off date of 1 April 2000 for utilization of Additional Excise Duty credit is arbitrary and violates Article 14.

The petitioners, CEAT Limited, engaged in the manufacture of tyres, filed a writ petition under Article 226 of the Constitution of India challenging t...

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Karnataka High Court Division Bench Considers Appeals Against Quashing of SC/ST Liquor License Reservation Notification. Single Judge Quashed Notification as Discriminatory, State Appeals.

The High Court of Karnataka at Bengaluru, by this common order, addressed a batch of writ appeals filed under Section 4 of the Karnataka High Court Ac...

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Bombay High Court Deliberates on Applicability of Limitation Act to Appeals Before Collector Under Section 137 of Bombay Prohibition Act, 1949. Issue Centered on Whether Collector is a 'Court' for the Purpose of Section 29(2) of the Indian Limitation Act, 1963.

The writ petition arose from a demand notice dated 23 June 2003 issued to the petitioner, proprietress of Vishal Liquors, an ex-CLII licensee, for an ...

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High Court of Karnataka Hears Consolidated Writ Petitions Challenging Forest Development Tax Notification Under Karnataka Forest Act. Petitioners Contended That the Levy on Mineral-Bearing Land Violated Article 246, Entry 54 of Union List, and Forest Conservation Act, 1980.

The High Court of Karnataka, Bengaluru, heard a batch of writ petitions filed under Articles 226 and 227 of the Constitution of India by several minin...

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Supreme Court Allows State's Appeal in Excise Duty Case — Licensee Liable for Duty on Liquor Destroyed in Fire. Absolute liability under Rule 7(11)(a) of UP Bottling of Foreign Liquor Rules, 1969 and Rules 708/709 of UP Excise Manual; act of God no defense.

The case arises from a fire incident on 10.04.2003 at the godown of the respondent company, a distillery licensee, which destroyed 35,642 cases of Ind...

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Supreme Court Quashes Cognizance in Bihar Excise Case — Private Vehicle Not a Public Place Under Section 53(a) of Bihar Excise (Amendment) Act, 2016. Consumption of liquor in a private vehicle does not constitute an offence under Section 53(a) as the vehicle is not a 'public place' under the Act.

The appellants, all Rotarians, were travelling from Giridih, Jharkhand to Patna, Bihar in a private vehicle to attend a Rotary Club meeting on 25.06.2...

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Bombay High Court Allows Writ Petition Challenging Discriminatory Age of Superannuation for Taluka Health Officers. Differential treatment between Taluka Health Officers and District Health Officers/Civil Surgeons regarding retirement age violates Articles 14 and 16 of the Constitution.

The petitioners, seven Taluka Health Officers employed in the Public Health Department of the Government of Maharashtra, challenged the Government Res...

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High Court of Karnataka Adjudicates Batch of Petitions Challenging Constitutional Validity of Forest Development Tax Notification. Petitioners Alleged Notification Ultra Vires Article 246 and Forest (Conservation) Act, 1980, Seeking to Quash Demand Notices.

A batch of writ petitions was filed before the High Court of Karnataka by various mining companies, corporations, and individuals, including National ...