Category: State Laws

Tamil Nadu General Sales Tax, 1959 – Section 7A – Levy of purchase Tax – Purchase of empty bottles – Course of business of manufacture and sale of Beer and IMFL – Entire scheme of Section 7-A of the Act, nowhere any exception is provided that if a particular commodity or goods would be subjected to sales tax in the event of their sale, they may not be liable to purchase tax

  SUPREME COURT OF INDIA DIVISION BENCH THE COMMERCIAL TAX OFFICER AND ANOTHER — Appellant Vs. MOHAN BREWARIES AND DISTRILLERIES LIMITED — Respondent ( Before : A.M. Khanwilkar and Dinesh…

Bombay Tenancy and Agricultural Lands, Act, 1948 – Section 63 – Transfers to non-agriculturists barred – Section 63 of the Bombay Tenancy and Agricultural Lands Act, 1948 debars an agriculturist from parting with his agricultural land to a non-agriculturist through a “Will”.

SUPREME COURT OF INDIA FULL BENCH VINODCHANDRA SAKARLAL KAPADIA — Appellant Vs. STATE OF GUJARAT AND OTHERS — Respondent ( Before : Uday Umesh Lalit, Indu Malhotra and A.S. Bopanna,…

Stamp Act, 1899 – Section 47A – Suo motu – Power of – There is nothing in the scheme of the Act which purports to restrict the exercise of suo motu power under Section 47-A, and confines it to cases where knowledge of any illegality or infirmity in the proceedings undertaken by the subordinate officers must be gathered from sources other than through a pending appeal

  SUPREME COURT OF INDIA DIVISION BENCH THE INSPECTOR GENERAL OF REGISTRATION, TAMIL NADU AND OTHERS. — Appellant K. BASKARAN — Respondent ( Before : Uday Umesh Lalit and Indu…

Orissa Sales Tax Act, 1947 – Sections 5 and 5(2)(AA) – General Conditions of Contract – Clause 45.2 – Reimbursement of sales tax – Contractor company is rightfully entitled to claim reimbursement of the amount of sales tax levied on the taxable turnover of the works contracts executed by it.

  SUPREME COURT OF INDIA FULL BENCH STATE OF ORISSA — Appellant Vs. B. ENGINEERS & BUILDERS LTD. & ORS. — Respondent ( Before : A.M.Khanwilkar, Indira Banerjee and Dinesh…

Karnataka Industrial Areas Development Act, 1966 – Section 28(4) – Karnataka Town and Country Planning Act, 1961 – Sections 4A(1), 15, 15(2) and 15(4) – Permission for development of building or land – Appellants had permitted the Project Proponents to construct housing complex at a location outside the demarcated area for five Townships HELD Project Proponents are also obliged to ensure compliance of ODP/Master Plan and if so complied, the Planning Authority cannot create any impediment – If the State accords approval to the deviation in terms of the FWA itself, the Project Proponents may be competent to carry on such a work – To put it differently, prior approval of the State for deviation from the stipulations and specifications in the FWA is the quintessence. Appeal allowed. d/19.05.2020

  SUPREME COURT OF INDIA DIVISION BENCH BANGALORE MYSORE INFRASTRUCTURE CORRIDOR AREA PLANNING AUTHORITY AND ANOTHER — Appellant Vs. NANDI INFRASTRUCTURE CORRIDOR ENTERPRISE LIMITED AND OTHERS — Respondent ( Before…

West Bengal Government Premises (Tenancy Regulation) Act, 1976 – Section 2(a) and 2(c) – Eviction proceedings – HELD Lease was in respect of three plots of land which did not contain any building and these plots of land do not satisfy the requirements of definition of “Government premises” within the meaning of Section 2(a) read with Section 2(c) of the Act. – Eviction proceedings initiated by the Corporation against respondent No.1 under the Act was without jurisdiction.

  SUPREME COURT OF INDIA DIVISION BENCH WEST BENGAL SMALL INDUSTRIES DEVELOPMENT CORPORATION LTD. &ORS. — Appellant Vs. M/S. SONA PROMOTERS PVT. LTD. &ORS. — Respondent ( Before : S.…

Goa, Daman and Diu Land Revenue Code, 1968 – Section 14 – Grant of Lease – Counter-claim – High Court reiterated that it is the State which is the proprietor of all minerals beneath the land – There can be no dispute to the above proposition – HELD Additional evidence brought on record by the State before this Court which has been accepted on record fully support the counter-claim of the defendant – Counter-claim of the defendant-appellant deserves to be allowed and the judgment of courts below is to be modified – Appeal allowed

SUPREME COURT OF INDIA DIVISION BENCH STATE OF GOA — Appellant Vs. NARAYAN V. GAONKAR AND OTHERS — Respondent ( Before : Ashok Bhushan and Navin Sinha, JJ. ) Civil…

HELD It appears to us that the absence of a comma is a mistake and in fact according to us, a comma should be read after ‘shamilat’ and before ‘taraf’ in the latter part of the section also – Word ‘shamilat’ has to be read with all four­ ‘taraf’, ‘patti’, ‘panna’ and ‘thola’ – A land can be ‘shamilat deh’ only if it is ‘shamilat taraf’, ‘shamilat patti’, ‘shamilat panna’, or ‘shamilat thola’. In case the word shamilat is missing from any of these four terms, then the land cannot be said to be belonging to a group of people and could never become ‘shamilat deh’ land HELD This Court allow the appeal and set aside the judgment of the High Court dated 03.07.2008 and the orders of all the authorities below – Name of the appellant be entered in the column of ownership with the entry ‘shamlat patti’.

SUPREME COURT OF INDIA DIVISION BENCH PATRAM — Appellant Vs. GRAM PANCHAYAT KATWAR AND OTHERS — Respondent ( Before : L. Nageswara Rao and Deepak Gupta, JJ. ) Civil Appeal…

Chhattisgarh Co-Operative Societies Act I960 – (i) Clauses (a) and (b) of Section 54(3), as special provisions for the appointment of the CEO of Cooperative Banks confer upon them the power to appoint their CEO (ii) However, where a Cooperative Bank is a Central Society within the ambit of Section 49-E(2), the CEO shall be appointed from among the officers of the cadre constituted and maintained under Section 54, where such cadre has been constituted. (iii) Where no cadre has been constituted under Section 54, the CEO of a Cooperative Bank which is a Central Society under Section 49-E(2) shall be appointed with the prior approval of the Registrar as stipulated in Section 49-E(2)(b)(ii).

SUPREME COURT OF INDIA DIVISION BENCH MANAGING DIRECTOR CHHATTISGARH STATE CO-OPERATIVE BANK MARYADIT — Appellant Vs. ZILA SAHKARI KENDRIYA BANK MARYADIT AND OTHERS — Respondent ( Before : Dr. Dhananjaya…

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