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Supreme Court Upholds Dismissal of Assessee's Appeals for Non-Payment of Tax; Holds Extension of Assam Sales Tax Act to Shillong Administered Area Valid. Requirement of Payment of Tax Before Appeal Under Section 30 of Assam Sales Tax Act, 1947 Upheld, No Power to Accept Security in Lieu of Cash.

The dispute arose out of assessment orders and penalties imposed under the Assam Sales Tax Act, 1947 on the appellant for various periods, all of whic...

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Bombay High Court Dismisses Writ Petitions Seeking Mandatory Lis Pendens Entry in 7/12 Extracts Under Maharashtra Land Revenue Code. Government Resolution Not Recording Lis Pendens Upheld as No Express Statutory Provision Mandates Such Entry.

The two writ petitions before the Bombay High Court raised a common issue concerning the mandatory recording of lis pendens entries in land records, s...

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Supreme Court Dismisses Challenge to Repeal of University Act — State's Power to Repeal Upheld as Reasonable Classification Under Article 14. Heritage Protection Justifies Singling Out Khalsa University for Repeal, Not Arbitrary.

The Supreme Court dismissed the appeal challenging the constitutional validity of the Khalsa University (Repeal) Act, 2017, passed by the Punjab Legis...

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Bombay High Court Allows Revenue Appeals in Part, Remands for Fresh Consideration of Exemption Under Section 10(23C)(iiiab) of Income Tax Act, 1961 — Tribunal's Order Set Aside for Not Considering Whether Assessee is Wholly or Substantially Financed by Government.

The case involves three appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging two orders of the Income Tax Appellat...

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Bombay High Court Dismisses Sugar Factory Petitions Challenging Levy Sugar Price Fixation Under Essential Commodities Act. Court upholds government's power to fix levy sugar price based on statutory provisions and policy considerations.

The judgment concerns two writ petitions filed by cooperative sugar factories challenging the price fixed by the Central Government for levy sugar und...

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Karnataka High Court Allows Habeas Corpus Petition Challenging Preventive Detention Order for Non-Communication of Grounds in Known Language. Detenu's Right to Make Representation Under Article 22(5) Violated as Grounds Were Not Communicated in Tulu, a Language Known to Detenu.

The petitioner, Yashoda, wife of Keshava Poojary @ Choni, filed a writ of habeas corpus under Article 226 of the Constitution of India challenging the...