Constitutional Law – Article 226 – Public Project and Land Allotment – High Court erred in holding the possession by Nagpur Metro Rail Corporation as illegal – Allotment for public project by the Collector was not challenged – Public project cannot be stalled due to pending civil suit on lease termination – Appeal allowed, High Court’s order set aside [Par...
Motor Vehicles Act – Enhancement of Compensation – Deceased’s income was based on Income Tax Return, fixed at Rs. 118,261 annually (approx. Rs. 9,855 per month) – High Court’s enhancement of income to Rs. 5,000 per month without considering ITR was erroneous – Deduction for personal expenses set at 1/5th for seven dependents – Future prospects added at 40%...
Civil Procedure - Appointment of Local Commissioner at Appellate Stage - Application for Additional Evidence - Revision Petition against Appellate Court's Order - Code of Civil Procedure, 1908 - Order XLI, Rule 27 - Held, once the first application for the appointment of a Local Commissioner had been withdrawn by the respondents, the same relief via second application under the guise of additi...
Contract Labour – Reinstatement and Absorption – Contract labourers claimed direct employment with the appellant, asserting the contract was sham – Industrial Tribunal and High Court ordered reinstatement and absorption without notification under Section 10 of CLRA Act – Supreme Court held that without such notification and evidence proving the contract was sham, reinstatem...
Excise Duty – Valuation of Goods – Dispute centered on the method of determining the value of goods for excise duty when sales were made to both independent and related parties – Revenue issued show cause notice invoking Section 4(1)(b) of CEA and Rule 11 of CEVR – CESTAT set aside notice, directing reliance on CBEC Circular of 01.07.2002, which mandates Rule 11 read with R...
Land Acquisition – Lapse of Proceedings – High Court declared acquisition proceedings lapsed under Section 24(2) of the 2013 Act due to non-taking of possession and non-payment of compensation – Supreme Court holds High Court erred, citing Indore Development Authority case – Appeal allowed [Paras 1-3].
Litigation Impact – Acquisition proceedings subject t...
Land Acquisition – Lapse of Proceedings – High Court declared acquisition proceedings lapsed under Section 24(2) of the 2013 Act due to non-taking of possession and non-payment of compensation – Supreme Court holds High Court erred, citing Indore Development Authority case – Appeal allowed [Paras 1-7].
Litigation Impact – Acquisition proceedings subject t...
Tax Law – Concessional Rate of Tax – High Court granted concessional tax rate of 2% for oxygen gas used in steel manufacturing by Tata Steel, treating it as raw material – Supreme Court held that oxygen gas is a refining agent and not a raw material – Appeal allowed [Paras 1-12].
Expert Committee Findings – Detailed inspection report by six-member expert ...
Land Acquisition – Lapse of Proceedings – High Court's order declaring the lapse of acquisition proceedings under Section 24(2) of the 2013 Act due to non-tendering of compensation to the original writ petitioner – Supreme Court holds that the High Court erred in its reliance on the overruled Pune Municipal Corporation case – Appeal allowed [Paras 1-3].
Sub...
Land Acquisition – Lapse of Proceedings – High Court's order declaring the lapse of acquisition proceedings under Section 24(2) of the 2013 Act due to non-tendering of compensation to the original writ petitioner – Supreme Court holds that the High Court erred – Appeal allowed [Paras 1-4].
Judicial Precedent – Overruled Case Law – High Court rel...