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Supreme Court Dismisses Assessee's Appeal in Income Tax Case Regarding Taxation of Forest Tree Sale Proceeds. Proceeds from 'Clear Felling' of Spontaneous Growth Trees Leaving Stumps for Regeneration Held to be Revenue Receipt under the Income Tax Act, 1922.

The Supreme Court of India addressed the taxability of proceeds from the sale of forest trees under a 'clear felling' agreement. The assessee's father...

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Bombay High Court Allows NHAI to Fell Mangroves for Expressway Subject to Compensatory Plantation. National Highway Project of National Importance Permitted with Conditions to Mitigate Ecological Impact in CRZ-IA Area.

The Bombay High Court disposed of a writ petition filed by the National Highways Authority of India (NHAI) seeking leave to execute the Vadodara-Mumba...

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High Court of Karnataka Allows Writ Petition for Refund of Seigniorage Fee Paid Under Protest for Felled Trees on Granted Land. Payment under protest established by contemporaneous correspondence; limitation does not bar refund of illegal exaction.

The petitioner, N Mahabaleshwar Bhat (since deceased, represented by legal heir Smt. Gayathry), filed a writ petition under Articles 226 and 227 of th...

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Bombay High Court Quashes FIR in Tree Felling Case for Lack of Cognizance — Offence Under Section 21 of Maharashtra Trees Act is Non-Cognizable. Investigation Without Magistrate's Order Under Section 155(2) CrPC is Illegal and Proceedings Quashed.

The petitioner, Frank Augustin Lopes, filed a writ petition before the Bombay High Court challenging the registration of FIR No. 1189 of 2017 at Nala ...

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High Court dismissed Writ Petition Challenging Confiscation of Forest Produce and Vehicle Under Indian Forest Act, 1927. Confiscation Order sustained.

The dispute originated from the confiscation of red sanders logs and a transport vehicle by forest authorities in Maharashtra. The petitioners, transp...

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High Court of Karnataka Allows Writ Petition for Refund of Seigniorage Fee Paid Under Protest for Felled Trees on Granted Land. Payment under protest does not attract limitation and refund cannot be denied on unjust enrichment when payment was made under compulsion.

The petitioner, N Mahabaleshwar Bhat (since deceased, represented by his legal heir Smt. Gayathry), filed a writ petition under Articles 226 and 227 o...

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Supreme Court Dismisses Appeal Against NGT Order on Forest Land Classification in Uttarakhand. Khasra No. 605 Recorded as Barren Land Not Attracting Forest (Conservation) Act, 1980.

The appeal arose from a judgment of the National Green Tribunal (NGT) dated 05.04.2019 in Original Application No.626 of 2016. The appellant, Chandra ...

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Bombay High Court Quashes Stamp Duty Demand on Timber Auction Bid Sheets. Bid Sheet for Purchase of Timber from Forest Department Not a 'Conveyance' Under Bombay Stamp Act, 1958 as It Does Not Transfer Any Right, Title or Interest in Property.

The Nagpur Timber Merchants Association and another petitioner challenged a Government Resolution dated 27.08.2009 and subsequent directions by which ...