Property Tax – Limitation for Recovery – Assessment of Escaped Tax – Writ petitions filed by ATC Telecom Infrastructure Pvt. Ltd. Against the demand notices issued by various municipalities for the recovery of property tax on telecom towers – Petitioner contended that demands were made beyond the limitation period specified in the Kerala Municipality Act – High Court ...
Legitimacy under Hindu Marriage Act – Section 16 – Plaintiff’s right to claim a share in ancestral property – Plaintiff’s legitimacy questioned due to parents’ marriage being void – Trial Court’s judgement granting 1/5th share to plaintiff challenged – Held: Legitimacy conferred under Section 16(1) of HMA – Plaintiff entitled to parents&r...
Custody of Minors – Habeas Corpus Petition – Petitioner, the biological mother, seeks custody of her minor children from the step-brother and step sister-in-law – Supreme Court precedents emphasize welfare of the child as paramount – Mother’s right to custody upheld unless disqualified by clear exceptions [Paras 1-17].
Writ of Habeas Corpus – Maintainability ...
PIL - Town Planning – Change of Land Use – Petition challenged the conversion of land designated for sports complex to residential and commercial use by CIDCO – Contention that such conversion violates MRTP Act and prior Government Resolutions – High Court found CIDCO's actions contrary to statutory provisions and lacking necessary government approval – CIDCO'...
Lease Agreement – Leasehold Rights – Petitioners, owners of the land, leased their property to the respondent for 25 years – Lease included clause allowing mortgage of leasehold rights – Respondent mortgaged the leasehold rights to the State Financial Corporation – Lease expired in 2008, but possession was taken over by the Corporation in 2013 – Court held that ...
Tender Process – Cancellation of Tender – Petition Dismissed – The petitioner, whose financial bid was the highest, challenged the cancellation of a tender for the redevelopment of MAF – The Court held that the cancellation was within the scope of the tender terms, as the respondents had the authority to annul the bidding process without assigning any reason as per Clause 8...
Central Excise – Refund Claims – Appellant sought refund of Central Excise Duty for supplies made under International Competitive Bidding (ICB) deemed exports scheme – Refund claims initially filed with DGFT, then redirected to Central Excise Authorities following Notification dated 18.04.2013 – Claims partly rejected by lower authorities as time-barred under Section 11B &n...
Taxation Law - Maintainability of Direct Appeal under DVAT Act – Interpretation of Section 106(4) - The respondents objected to the maintainability of appeals directly filed in the High Court, arguing the DST Act’s procedure (Section 45) requiring a Tribunal reference should apply, especially for tax periods before 01 April 2005 – The Court held that Section 106(4) of DVAT does n...
Labour Law - Industrial Law – Domestic Enquiry – Natural Justice – Inquiry Vitiated – The workman was dismissed after a domestic enquiry for alleged misconduct and dereliction of duty. The Labour Court found that the enquiry was vitiated as the management failed to provide copies of relevant documents to the workman during the enquiry, violating the principles of natural ju...
Labour Law – Provident Fund Contributions – Canteen Subsidy – Basic Wages – Section 2(b) of EPF Act – Not Included – The canteen subsidy, being optional and dependent on employee attendance, was held not to form part of basic wages under Section 2(b) of the EPF Act. The Court referenced the principles from Bridge & Roofs Co. Ltd. v. Union of India, concludin...