Category: State Laws

Appellant Trust’s contentions regarding non-demarcation, encroachment, and non-delivery of possession are baseless; demarcation was done and acknowledged, alleged encroachment is not proven by evidence, and delivery of possession was contingent on execution of lease deed, a condition appellant failed to meet — Respondent Corporation’s actions were in accordance with prescribed procedures and allotment terms

2025 INSC 791 SUPREME COURT OF INDIA DIVISION BENCH KAMLA NEHRU MEMORIAL TRUST AND ANOTHER Vs. U.P. STATE INDUSTRIAL DEVELOPMENT CORPORATION LIMITED AND OTHERS ( Before : Surya Kant and…

Nagaland Village and Area Councils Act, 1978 — Section 3 — Recognition of villages — State’s duty to consider objections fairly — Failure appears to have occurred in present case — Objections by appellant regarding ancestral land ownership not adequately considered by State authorities before recommending recognition — Court cannot definitively decide complex factual disputes regarding land ownership and customary practices — Appropriate for State authorities to resolve such issues.

SUPREME COURT OF INDIA DIVISION BENCH OLD JALUKAI VILLAGE COUNCIL Vs. KAKIHO VILLAGE AND OTHERS ( Before : J.B. Pardiwala and R. Mahadevan, JJ. ) Civil Appeal No. ….of 2025…

Sales Tax — Kerala General Sales Tax Act, 1963 (Kerala Act) — Section 5A — Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act) — Section 7A — Purchase Tax — Liability of assessee purchasing goods from dealers exempt from sales tax — Where goods are purchased from dealers who are exempt from payment of sales tax by virtue of notifications or exemptions under the Kerala Act or Tamil Nadu Act, such a purchase is considered a purchase of “goods, the sale or purchase of which is liable to tax” within the meaning of Section 5A of the Kerala Act or Section 7A of the Tamil Nadu Act

2025 INSC 661 SUPREME COURT OF INDIA FULL BENCH C.T. KOCHOUSEPH Vs. STATE OF KERALA AND ANOTHER ETC. ( Before : Sanjiv Khanna, CJI., Sanjay Kumar and R. Mahadevan, JJ.…

Registration Act, 1908 — Tamil Nadu Registration Rules — Rule 55A(i) — Validity — Ultra Vires — Rule 55A(i) of the Tamil Nadu Registration Rules, which empowers a registering officer to refuse registration of a document relating to immovable property unless the presentant produces the previous original title deed of the executant or other specified proof of the executant’s right/title, is declared ultra vires the Registration Act, 1908

2025 INSC 462 SUPREME COURT OF INDIA DIVISION BENCH K. GOPI Vs. THE SUB-REGISTRAR AND OTHERS ( Before : Abhay S. Oka and Ujjal Bhuyan, JJ. ) Civil Appeal No.…

Uttar Pradesh Value Added Tax Act, 2008 — Sections 7(c), 13(1) & 13(7) — Input Tax Credit (ITC) — Entitlement — Sales exempt under S. 7(c) — Where a dealer makes sales to manufacturer-exporters against Form-E, which are exempt from tax under S. 7(c) pursuant to notifications (dated 24.02.2010 and 25.03.2010), the dealer is not entitled to claim ITC on the purchase tax paid on such goods

2025 INSC 476 SUPREME COURT OF INDIA DIVISION BENCH NEHA ENTERPRISES Vs. COMMISSIONER, COMMERCIAL TAX, LUCKNOW, UTTAR PRADESH ( Before : Pankaj Mithal and S.V.N Bhatti, JJ. ) Civil Appeal…

Andhra Pradesh (Record of Rights in Land and Pattadar Pass Books) Act, 1971— A Pattadar is essentially a landowner who holds a land deed (Patta) directly from the government, is registered in the land revenue accounts as the holder or occupant of the land, and is liable to pay land revenue — The issuance of a Pattadar Passbook raises a presumption in favor of the holder having a right in the land.

2025 INSC 383 SUPREME COURT OF INDIA DIVISION BENCH YERIKALA SUNKALAMMA AND ANOTHER Vs. STATE OF ANDHRA PRADESH, DEPARTMENT OF REVENUE AND OTHERS ( Before : J.B. Pardiwala and R.…