Category: State Laws

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…

Punjab Village Common Lands (Regulation) Act, 1961, as inserted by Haryana Act No. 9/1992 -The entire land reserved for common purposes by applying pro-rata cut had to be utilized by the Gram Panchayat for the present and future needs of the village community and that no part of the land can be re-partitioned amongst the proprietors.

SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF HARYANA THROUGH SECRETARY TO GOVERNMENT OF HARYANA — Appellant Vs. JAI SINGH AND OTHERS — Respondent ( Before : Hemant Gupta…

Karnataka Land Reforms Act, 1961 – Sections 45 and 137 – Karnataka Land Reforms Rules, 1974 – Rule 19 – Occupancy rights – Duty of the Tahsildar to verify the Revenue Records and other documents and incorporate/record the name of the owner of the land – Karnataka Land Reforms Act, 1961 is a beneficent legislation for granting occupancy rights to cultivating tenants of agricultural lands

SUPREME COURT OF INDIA DIVISION BENCH NADAKERAPPA SINCE DECEASED BY LRS. AND OTHERS — Appellant Vs. PILLAMMA SINCE DECEASED BY LRS. AND OTHERS — Respondent ( Before : S. Abdul…

Punjab Package Deal Properties (Disposal) Act, 1976 – Sections 10, 15(1) and 18 – Public Auction – Setting aside of auction sale – not open for the High Court to sit like a Court of Appeal over the decision of the competent authority and particularly in the matters where the authority competent of floating the tender is the best judge of its requirements, therefore, the interference otherwise has to be very minimal

SUPREME COURT OF INDIA DIVISION BENCH STATE OF PUNJAB AND OTHERS — Appellant Vs. MEHAR DIN — Respondent ( Before : Ajay Rastogi and Abhay S. Oka, JJ. ) Civil…

Rajasthan Agricultural Produce Markets Act, 1961 – Sections 9, 9(1), 9(2) and 9(2)(xvii) – Exemption to pay service tax – If the statute mandates that the Market Committees have to provide the land/shop/platform/space on rent/lease then and then only it can be said to be a mandatory statutory obligation otherwise it is only a discretionary function. No exemption from tax.

SUPREME COURT OF INDIA DIVISION BENCH KRISHI UPAJ MANDI SAMITI, NEW MANDI YARD, ALWAR — Appellant Vs. COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, ALWAR — Respondent ( Before :…

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…

You missed