Category: State Laws

Orissa Value Added Tax Act, 2004 – Section 42(6) – Audit assessment – Further time – Power of Commissioner/ Assessing Authority — Necessity for referring the matter to three-Judges is to have consistency and clarity in the law of precedents and certainly to avoid having multiple judgements drawing subtle distinction between one another.

SUPREME COURT OF INDIA DIVISON BENCH COMMISSIONER OF SALES TAX ODISHA AND OTHERS — Appellant Vs. M/S. ESSEL MINING AND INDUSTRIES LTD AND ANOTHER — Respondent ( Before : Uday…

Madhya Pradesh Public Trusts Act 1951 – Sections 14 36(1) – Misappropriation of government properties – Validity of the Direction to Hold Inquiry through Economic Offences Wing — Allegation of misappropriation can be gone into only by the Authorities under the Public Trusts Act

SUPREME COURT OF INDIA FULL BENCH THE KHASGI (DEVI AHILYABAI HOLKAR CHARITIES) TRUST, INDORE AND ANOTHER — Appellant Vs. VIPIN DHANAITKAR AND OTHERS — Respondent ( Before : A.M.Khanwilkar, Abhay…

HELD On account of competition between the existing and new sugar factory, it would be the farmers who will be the beneficiary as they would have an option to select the sugar mill which provides better service in the manner of payment of price. Keeping in view the recommendations of the Rangarajan Committee and the fact that the Central Government has exercised its jurisdiction to grant extension in time, the ultimate beneficiary would be the farmer and not the existing or the new sugar factory.

SUPREME COURT OF INDIA DIVISON BENCH SWAMI SAMARTH SUGARS AND AGRO INDUSTRIES LTD. — Appellant Vs. LOKNETE MARUTRAO GHULE PATIL DNYANESHWAR SAHAKARI SAKHAR KARKHANA LTD AND OTHERS — Respondent (…

Uttar Pradesh Consolidation of Holdings Act, 1953 – Section 9A(2) – Partition – Preliminary decree for partition granted in the suit of the year 1929 was never given effect to – There was no evidence to show who among the two namely, ‘S’ and ‘R’ died first, the Deputy Director of Consolidation righty found it equitable to distribute ‘S’ 1/3rd share equally between the branches of ‘R’ and ‘J’.

SUPREME COURT OF INDIA DIVISON BENCH SARJU MISHRA (D) THR. LRS. AND OTHERS — Appellant Vs. JANGI (D) THR. LRS. AND OTHERS — Respondent ( Before : Hemant Gupta and…

Gujarat Stamp Act, 1958 – Section 9(a), Articles 20(a) and 45(f) – Once a single instrument has been charged under a correct charging provision of the Statute, namely Article 20(a), the Revenue cannot split the instrument into two, because of the reduction in the stamp duty facilitated by a notification of the Government issued under Section 9(a)

SUPREME COURT OF INDIA DIVISION BENCH ASSET RECONSTRUCTION CO. (INDIA) LIMITED — Appellant Vs. CHIEF CONTROLLING REVENUE AUTHORITY — Respondent ( Before : Hemant Gupta and V. Ramasubramanian, JJ. )…

Maharashtra Protection of Interest of Depositors (in Financial Establishments) Act, 1999 – Section 2(c) – Deposit – If the financial establishment is obligated to return the deposit without any increments, it shall still fall within the purview of Section 2(c) of the MPID Act, provided that the deposit does not fall within any of the exceptions –

SUPREME COURT OF INDIA FULL BENCH THE STATE OF MAHARASHTRA — Appellant Vs. 63 MOONS TECHNOLOGIES LTD. — Respondent ( Before : Dr Dhananjaya Y Chandrachud, Surya Kant and Bela…