Category - Latest Judgments

Service Tax — Appeal filed by the revenue — Finance Act, 1994 — Gujarat Maritime Board Act, 1981 — Service Tax payable on wharfage charges — It is contended that that service tax was payable on wharfage charges by GMB collected...

The facts giving rise to the present appeal are as follows. The appellant is engaged in ship breaking activity at Alang Ship Breaking Yard. The appellant imported a vessel, namely, M.V. Olinda, for the purpose of breaking the...

Mines and Minerals Mines and Minerals — Royalty — Mineral Concession Rules, 1960 — Rr. 64-B and 64-C — Royalty payable on coal removed from mines — Determination of — Applicability of R. 64-B and 64C to “coal” removal — Stage of...

Election — Constitution of India — Arts. 136 and 172 — Election to the Legislative Council of Bihar — High Court had directed that “the Election Commission, in consultation with the Legislative Council, Bihar shall identify 1/3rd...

A. Constitution of India — Art. 226 — Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 — S. 13 — Transfer of Property Act, 1882 — S. 70 — Uttar Pradesh Revenue Code, 2006 — S...

A. Contract and Specific Relief — Specific performance — Discretion of Court — Jurisdiction to order specific performance of contract is based on the existence of a valid and enforceable contract — Where a valid and enforceable...

Land Acquisition and Requisition — Land Acquisition Act, 1894 — Appeal filed by the claimants/land owners against the judgment of the division bench of the High Court partly allowing the first appeals and reduced the rate of...

Excise — Central Excise Act, 1944 — S. 35E — Appeal — Delay in filing — Condonation of — If tribunal has jurisdiction to condone the delay — It is not the intention of the legislature to deny and prevent the revenue from...

Income Tax — Search and seizure — Authority — Income Tax Act, 1961 — S. 132 — Appeal filed by the revenue against the judgment and order of High Court interdicting with the warrant of authorization for the search and the...

Arbitration — Arbitration and Conciliation Act, 1996 — S. 11(6) — Appointment of arbitrator sought — Same challenged as description of the parties in the sub-agreements ambiguous — Challenge held, rejected — Alleged mis...