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Supreme Court Acquits Appellants in Essential Commodities Act Case Due to Lack of Valid Control Order and Insufficient Evidence. Cement Storage Allegations Fail to Sustain Conviction Under Essential Commodities Act

The Supreme Court acquitted Appellants, who were convicted under Section 3 read with Section 7 of the Essential Commodities Act, 1955 for allegedly po...

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Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...

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Supreme Court Dismisses Appeal of Distribution Licensee Against Tariff Revision for Change in Law Under Electricity Act, 2003. Non-Allocation of Coal Linkage Despite Government Assurance Constitutes Change in Law Entitling Generating Company to Compensatory Tariff.

The case involves a dispute between Jaipur Vidyut Vitran Nigam Limited (JVVNL), an electricity distribution licensee in Rajasthan, and Adani Power Raj...

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High Court of Karnataka Quashes FIR in Cheque Dishonour Case Due to Lack of Ingredients of Offence Under Section 138 of Negotiable Instruments Act, 1881. Court Held That Mere Issuance of Cheque Without Existing Liability Does Not Attract Offence Under Section 138 NI Act.

The petitioners, who were employees of Bagalkot Cement and Industries Limited, filed a petition under Section 482 of the Code of Criminal Procedure, 1...

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High Court of Karnataka Allows Appeal in NI Act Case — Acquittal Set Aside Due to Improper Appreciation of Evidence. Presumption Under Section 139 of Negotiable Instruments Act, 1881 Not Rebutted by Accused.

The complainant, M/s Bagalkot Cement and Industries Limited (formerly Kanoria Industries Limited), a public limited company manufacturing cement, file...

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Bombay High Court Dismisses Petitions Challenging Water Cess Levy on Industrial Groundwater Use. Levy under Section 12 of Maharashtra Irrigation Act, 1976 is compensatory and regulatory, not a tax, and validly imposed on industries drawing groundwater for commercial purposes.

The judgment concerns three writ petitions filed by industrial companies—BILT Graphic Paper Products Ltd., UltraTech CemCo Ltd., and Associated Ceme...