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Supreme Court Upholds Licence Fee Validity Under Factories Act, 1948; Levy Is Fee, Not Tax, Due to Services Rendered by Inspectors. Inspection Services and Spending of 60% of Fee Revenue Establish Quid Pro Quo Justifying Annual Renewal Fee for Factories Under Delhi Factories Rules, 1950.

The Delhi Cloth and General Mills Co. Ltd., which operated several factories in Delhi, was required under the Factories Act, 1948 and the Delhi Factor...

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Bombay High Court Allows Petition in Excise License Renewal Case — State Cannot Deny Renewal Without Proper Notice and Hearing. Renewal of FL-3 license under Maharashtra Foreign Liquor Rules cannot be refused on grounds of pending criminal proceedings without affording opportunity of hearing.

The petitioner, John Distilleries Private Limited (formerly John Distilleries Ltd.), a company incorporated under the Companies Act, 1956, with its ma...

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Bombay High Court Dismisses Revenue's Appeal in Sales Tax Case on Handling Charges. Handling charges for registration of motor cycles are not part of sale price under Section 2(25) of MVAT Act, 2002.

The Revenue appealed against an order of the Maharashtra Sales Tax Tribunal which set aside tax on handling charges collected by the respondent, a dea...

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Karnataka High Court Considers Challenge to Penalty Under Excise Rules for Short-lifting of Liquor by CL-9 Licensees. Court Decides in Light of Earlier Decision in Lakshmi Bar and Restaurant, Allowing Petitioners to Raise Further Grounds.

The judgment pertains to a batch of writ petitions filed by various CL-9 license holders, including bars and restaurants, challenging the imposition o...

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Bombay High Court Hears Writ Petition Challenging Catering Policy 2005 for Railway Minor Units. Petitioners Seek to Quash Policy and Extend Existing Licences Under Catering Policy 2000.

The petitions involved a challenge to the Catering Policy 2005 introduced by the Indian Railways for minor catering units at railway stations across v...

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KAHC020022992017_1

These intra-court writ appeals arose from a common order dated 25.04.2017, by which a single judge of the Karnataka High Court had dismissed the appel...

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Bombay High Court Dismisses Appeals by NGOs Challenging Revocation of Allotment of Gymnasium Centres by MCGM — No Right to Continue in Possession After Expiry of Licence Period

The Appellants, two NGOs, were allotted Gymnasium Centres by the Municipal Corporation of Greater Mumbai (MCGM) on caretaker basis for fixed periods. ...

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Bombay High Court Allows Revenue's Appeal in Rental Income Classification Case. Rental income from leasing unsold units of a commercial complex constructed by a real estate developer is assessable as business income, not income from house property.

The case involves multiple appeals filed by the Commissioner of Income Tax against the common order of the Income Tax Appellate Tribunal (ITAT) which ...