Category: State Laws

U.P. Motor Vehicles Taxation Act, 1997 – HELD held that a financier of a motor vehicle/transport vehicle in respect of which a hire-purchase or lease or hypothecation agreement has been entered, is liable to tax from the date of taking possession of the said vehicle under the said agreement.

SUPREME COURT OF INDIA DIVISION BENCH MAHINDRA AND MAHINDRA FINANCIAL SERVICES LIMITED — Appellant Vs. STATE OF U.P. AND OTHERS — Respondent ( Before : M.R. Shah and B.V. Nagarathna,…

Gujarat Sales Tax Act, 1969 – Sections 45 and 49(2) – Exemption notification should be strictly construed and given meaning according to legislative intendment – Statutory provisions providing for exemption have to be interpreted in the light of the words employed in them and there cannot be any addition or subtraction from the statutory provisions – Respondent was not entitled to the exemption from payment of purchase tax on the ground that it did not fulfill the eligibility criteria/conditions and there was a breach of declaration in Form.

SUPREME COURT OF INDIA DIVISION BENCH STATE OF GUJARAT — Appellant Vs. ARCELOR MITTAL NIPPON STEEL INDIA LIMITED — Respondent ( Before : M.R. Shah and Sanjiv Khanna, JJ. )…

Board Resolution be approved by General Body and the resolutions for the years 1995 ­2000 were not traced, it has been commented in the Report that the Board resolution is without authorisation – Respondent is a member of the Society and being entitled to allotment of a plot – Allotment being of the year 2000, construction has also been raised – Appeal dismissed.

SUPREME COURT OF INDIA FULL BENCH VELAGACHARLA JAYARAM REDDY — Appellant Vs. M. VENKATA RAMANA AND OTHERS .ETC. — Respondent ( Before : N.V. Ramana, CJI, A.S. Bopanna and Hima…

Uttar Pradesh Imposition of Ceiling on Land Holdings Act, 1960 – Sections 3(17) and 9(3) – Government Grants Act, 1895 – Transfer of land — Terms of the lease deed though provide for sub-lease for agricultural purposes but sub-lessees can claim no independent rights as a tenure holder – High Court rightly observed that appellants herein being sub-lessees would be tenure holder as per sub-Section 9(3) of the Ceiling Act – Appeal dismissed.

SUPREME COURT OF INDIA DIVISION BENCH HARDEV SINGH — Appellant Vs. PRESCRIBED AUTHORITY, KASHIPUR AND ANOTHER — Respondent ( Before : S. Abdul Nazeer and Krishna Murari, JJ. ) Civil…

Demand raised by the appellants against the respondent company, of excise duty on the liquor lost in fire, is authorised by law and has rightly been raised as per the applicable provisions of the Act of 1910, the Excise Manual and the Rules of 1969. – Fire incident in question cannot be said to be that of an event beyond human control and the High Court has been in error in holding that no negligence could be imputed on the respondent company.

SUPREME COURT OF INDIA FULL BENCH STATE OF UP THROUGH SECRETARY (EXCISE) AND OTHERS — Appellant Vs. M/S MCDOWELL AND COMPANY LIMITED — Respondent ( Before : A.M. Khanwilkar, Dinesh…

Rajasthan Tenancy Act, 1955 – Section 42 – Rajasthan Colonization Act, 1954 – Sections 13 and 13(A)(2) – Possession – Transfer of rights -Land allotted to Scheduled Caste – Declaration – Appellant-original defendant being a Scheduled Caste belonging to State of Punjab and being an ordinarily and permanent resident of the State of Punjab cannot claim the benefit of a Scheduled Caste in the State of Rajasthan for the purpose of purchase of the land belonging to a Scheduled Caste person of State of Rajasthan, which was given to original allottee as Scheduled Caste landless person,

SUPREME COURT OF INDIA DIVISION BENCH  BHADAR RAM (D) THR. LRS — Appellant Vs. JASSA RAM AND OTHERS — Respondent ( Before : M.R. Shah and A.S. Bopanna, JJ. )…

Andhra Pradesh (Telangana Area) Tenancy and Agricultural Lands Act, 1950 – Section 38E – Grant of ownership certificate -the protected tenants are deemed to be owners – Once the protected tenants are deemed to be owners, there could not be any occupancy rights certificate as the purchasers were divested of their ownership by virtue of the grant of ownership certificate under Section 38E of the Tenancy Act. Such certificate was also not disputed by the purchasers – Therefore, title of the protected tenants is complete and the ownership unambiguously vests with them.

SUPREME COURT OF INDIA DIVISION BENCH P. SATYANARAYANA — Appellant Vs. NANDYALA RAMA KRISHNA REDDY — Respondent ( Before : Hemant Gupta and V. Ramasubramanian, JJ. ) SLP (Civil) No.…

Karnataka Agricultural Produce Marketing (Regulation and Development) Act of 1966 – Sections 65 and Section 65(2-A) – Market fee – Liability – Merely imports notified agricultural produce from outside the State for the purpose of cleaning and processing without selling the processed produce within the market area is not liable to pay market fee.

SUPREME COURT OF INDIA DIVISION BENCH APMC YASHWANTHAPURA THROUGH ITS SECRETARY — Appellant Vs. M/S. SELVA FOODS THROUGH ITS MANAGING PARTNER — Respondent ( Before : R. Subhash Reddy and…

Punjab Security of Land Tenures Act, 1953 – Sections 14A and 25 – Jurisdiction of Civil Court — Expression “validity of the decision or the Order” in Section 25 of the Act, would not include a case where, despite a dispute projected, that there was no landlord-tenant relationship, the Authority decides the said issue in the course of the Order of Eviction, under Section 14A, after brushing aside the tenant’s objection relating to his position, viz., that he is not a tenant. In such a situation, the validity is tied-up with the fundamental aspect of absence of power of the Authority to decide on the question of landlord-tenant relationship.

SUPREME COURT OF INDIA DIVISION BENCH ASSA SINGH (D) BY LRS. — Appellant Vs. SHANTI PARSHAD(D) BY LRS. AND OTHERS — Respondent ( Before : K.M Joseph and S. Ravindra…

Kerala Private Forests (Vesting and Assignment) Act, 1971 – Sections 3 and 8 – Forest lands – Settlement of disputes – Respondent successfully urged before the High Court that what was demarcated was only 100 hectares and the others were not demarcated since they were cultivated – This was borne out by the final report – Possession with respect to 100 hectares of uncultivated forest lands was also covered by draft statement of land furnished to the Board in proceedings under the KLR Act – Appeal dismissed.

SUPREME COURT OF INDIA DIVISION BENCH STATE OF KERALA AND ANOTHER — Appellant Vs. M/S POPULAR ESTATES (NOW DISSOLVED) AND ANOTHER — Respondent ( Before : Indira Banerjee and S.…

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