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Supreme Court Allows Appeal in Income Tax TDS Case — Liquor Vendors Are Not 'Buyers' Under Section 206C of Income Tax Act, 1961. Court holds that excise contractors acquiring arrack under state-controlled system are excluded from definition of 'buyer' under Explanation (a)(iii) of Section 206C.

The appeal arose from a dispute under Section 206C of the Income Tax Act, 1961, concerning tax collection at source on the sale of alcoholic liquor. T...

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Supreme Court Upholds Licensing Conditions on Orchestra Bars Under Maharashtra Police Act, 1951. Gender-Based Numerical Restrictions on Performers Held Valid as Reasonable Restrictions in Public Interest Under Article 19(6) of the Constitution.

The appeals arose from a judgment of the High Court of Bombay that upheld conditions imposed by the Commissioner of Police, Brihan Mumbai, on orchestr...

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Supreme Court Acquits Accused in Kerala Abkari Act Case Due to Insufficient Evidence and Procedural Lapses. Conviction under Section 55(a) for illegal transport of spirit set aside as prosecution failed to prove ownership of truck and reliable identification of accused beyond reasonable doubt.

The Supreme Court of India heard criminal appeals arising from convictions under Section 55(a) of the Kerala Abkari Act for illegally transporting 609...

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Bombay High Court Quashes Charges Against Advocate in Forgery Case Due to Lack of Prima Facie Evidence — Sections 420, 467, 468, 471 IPC Not Attracted as No Specific Allegation of Dishonest Inducement or Forgery Against Applicant.

The applicant, Mohan Premnath Kothimbire, an advocate practicing in Additional Sessions Court, Omerga, was arrayed as accused No.7 in R.C.C. No.11/200...

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Bombay High Court Quashes Revisional Order Allowing Liquor Licence in Village Where Women's Gramsabha Resolution Banned Liquor — Held That Gramsabha Resolution Under Section 138 of Bombay Prohibition Act, 1949 Must Be Given Due Weight and Cannot Be Ignored by Revisional Authority.

The petitioners, residents of Village Chas (kaman), Taluka Khed, Dist. Pune, filed a writ petition under Articles 226 and 227 of the Constitution of I...

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Bombay High Court Quashes Suspension of Eating House License for Violation of Natural Justice. Licensee Not Present During Alleged Obscene Acts; Suspension Without Notice and Hearing Set Aside Under Bombay Police Act, 1951.

The petitioner, Ramarai Rammilan Rai, was a co-licensee of an eating house known as 'Missile Restaurant and Bar' in Goregaon, Mumbai, holding a licens...

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Bombay High Court Quashes Circular Closing Liquor Shops on Ram Navmi — Section 142 of Bombay Prohibition Act Requires Individual Satisfaction of Collector. Blanket Circular by Commissioner of State Excise Directing All Collectors to Close Licensed Liquor Shops on a Particular Day Held Ultra Vires.

The petitioners, Maharashtra Wine Merchants Association and Indian Hotels and Restaurant Association, challenged a circular dated 4th April 2006 issue...