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Bombay High Court Dismisses Petition for Extension of Time Under Voluntary Disclosure Scheme 1997 — Tax Paid Beyond Stipulated Period Invalidates Declaration. Section 67 of the Finance Act, 1997 Mandates Full Payment Within Three Months; No Power to Extend Time.

The petitioner, Sitaram Jayramdas Shethi Miraj, filed a declaration under the Voluntary Disclosure Scheme 1997 on 25th December 1997, disclosing an in...

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Bombay High Court Hears Second Appeal Against Setting Aside of Specific Performance Decree—Expedited Hearing Ordered Despite Adjournment Requests. The appeal, admitted on questions of law, was treated as part-heard and oral judgment delivered after refusal to grant further time.

The High Court of Judicature at Bombay, Bench at Nagpur, heard Second Appeal No. 210/2013 arising from a suit for specific performance of an agreement...

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Karnataka High Court Allows Writ Petition; Sets Aside Order of Chief Commissioner of Income Tax Rejecting Condonation of Delay Under Section 119(2)(b) of Income Tax Act. Compensation for Land Acquisition Exempt under RFCTLARR Act Not Considered by Revenue; Matter Remanded for Fresh Decision.

The petitioner, the widow of the deceased assessee, sought condonation of delay in filing the income tax return for the assessment year 2022-23. Her h...

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Bombay High Court Sets Aside Family Court Order Disturbing Child Custody Based on Consent Without Welfare Inquiry. The court held that a custody order under Section 8 of the Guardians and Wards Act, 1890 cannot be passed solely on consent without considering the welfare of the child.

The case involves an appeal by the father (Appellant 'A') against a Family Court order dated 15 July 2014 that disturbed the custody of his two minor ...

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Bombay High Court Allows Refund of Stamp Duty Despite Delay in Filing Application Under Section 48(1) of Maharashtra Stamp Act. Limitation Bars Remedy Not Right, State Cannot Retain Double Stamp Duty on Same Transaction.

The petitioner, Nanji Dana Patel, entered into a development agreement with Keshav Krishanlal Syngal on 3 March 2014, paying stamp duty of Rs.78,65,00...

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Bombay High Court Dismisses Municipal Corporation's Petitions Challenging Rejection of Delay Condonation in Property Tax Appeals — Upholds District Judge's Finding of No Sufficient Cause for 6-Year Delay Under Section 411 of Maharashtra Municipal Corporation Act

The Municipal Corporation of Thane filed seven writ petitions challenging a common judgment dated 1 July 1999 by the 4th Additional District Judge, Th...

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High Court of Karnataka Dismisses Petition by Foreign Shareholder Challenging Constitutional Validity of Section 272(1)(e) Companies Act, 2013. Section 272(1)(e) is not ultra vires the Constitution; second proviso to Section 272(3) does not apply to petitions under Section 272(1)(e).

The petitioner, Devas Employees Mauritius Private Limited, a company incorporated under the laws of Mauritius and a shareholder of Devas Multimedia Pr...