Category - Latest Judgments

Taxation — Local taxes — Octroi — Bombay Municipal Corporation (Levy of Octroi) Rules, 1965 — R. 2(7)(a) — Custom duty component — When permissible — Where appellants were allowed to import the computer parts without payment of...

Leave granted.

Income Tax — Appeal — Tax effect found to be Rs 4,22,830 — On said ground, the Supreme Court declined to entertain the appeal and to decide the same on merits — Constitution of India, Art...

Criminal Law — Criminal Procedure Code, 1973 — S. 482 — Inherent powers of High Court — Quashment of proceedings — Appeal against the judgment and order of the high court declining to interfere with the trial of the case — It is...

Excise — Central Excise Act, 1944 — S. 3-A — Constitutional validity of — Issue of — High Court wrongly observed that the controversy in respect of constitutional validity of the aforesaid provision stands settled in earlier...

Bank and Customers — Deposit Insurance and Credit Guarantee — Corporation Act, 1961 — Ss. 3(1), 16, 17, 21 and 22 — Deposit Insurance and Credit Guarantee Corporation General Regulations, 1961 — Regn. 22 — Banking Regulations...

Civil Procedure Code, 1908 — Or. 20 R. 18 — Suit for partition — Decree — Physical possession of the entire suit schedule ‘B’ property could not have been given to the second defendant in the light of the undisputed fact that the...

A. Excise — Central Excises and Salt Act — Ss. 2(f), (3), 4(3)(a), 11 and 11-A — Assessment proceedings against a dead person — If maintainable — Assessee under the Act means “the person” who is liable to pay the duty of excise...

Sales Tax and VAT — Assessment — Provisional assessment when actual expenditure could not be ascertained at the time of assessment — Permissibility — Assessee could not produce the evidence to prove the expenditure incurred under...

A. Debt, Financial and Monetary Laws — Debt, Debt Recovery and Relief — State Financial Corporations Act, 1951 — S. 29 — Official Liquidator — Power or jurisdiction — To ascertain adjudicate and quantify the claim of a secured...