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Taxation

THE STATE OF MAHARASHTRA versus SHRI VILE PARLE KELVANI MANDAL & ORS.

The 2016 Act repealed the 1958 Act and Section 3(2) of the 2016 Act does not contain the specific exemption (formerly Section 3(2)(iiia) of the 1958 Act) for charitable institutions running educational institutions; the language of Section 3(2) of the 2016 Act is plain and unambiguous and, read literally, exempts only State Government (excluding public undertakings), Central Government (excluding public undertakings), and specified activities run by local bodies, but does not exempt charitable educational institutions; therefore charitable education institutions are not entitled to exemption…

Source excerpt

  • Exemption from electricity duty
  • Interpretation of taxing statute and exemption clauses
  • Repeal and savings provisions
  • Equality (article 14)
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Banking and finance law

MIS. OPERA HOUSE EXPORTS LTD. ETC. & ORS. versus UNION OF INDIA & ANR. ETC.

Appeal delay of 89 days was within statutory limit under s.52(2) FERA, which applies due to proceedings arising from actions commenced during the sunset period; therefore, Tribunal was empowered to condone the delay and appeal was not barred by limitation.

Source excerpt

  • Foreign exchange regulation
  • Limitation for appeals
  • Repeal and savings provisions
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Constitutional law

MAHARASHTRA STATE BOARD OF WAKFS versus SHAIKH YUSUF BHAI CHAWLA & ORS.

The Bombay Public Trusts Act cannot be treated as a corresponding law repealed by the Wakf Act, 1995 for purposes other than Wakf properties; Charity Commissioner does not ordinarily have jurisdiction to manage Wakf properties; with no properly constituted Wakf Board, administration cannot be kept in vacuum but neither can Charity Commissioner alienate or encumber properties pending decision.

Source excerpt

  • Wakf act
  • Public trusts
  • Jurisdiction of high court
  • Repeal and savings provisions
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Arbitration

NEERAJ MUNJAL AND ORS versus ATUL GROVER MINOR AND ANR.

The arbitral proceedings in question are governed by the provisions of the Arbitration Act, 1940 rather than the Arbitration and Conciliation Act, 1996, because the reference to arbitration was made before the 1996 Act came into force. The appellants are entitled to avail remedies under the 1940 Act. The High Court is to consider objections to the award under sections 30 and 33 of the 1940 Act on merits.

Source excerpt

  • Arbitration proceedings
  • Commencement of arbitration
  • Repeal and savings provisions
  • Jurisdiction of consumer commission
  • Res judicata
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Taxation law

FIRM SURAJMAL BANSHIDHAR, ETC. versus THE MUNICIPAL BOARD, GANGANAGAR

The levy of terminal tax after December 22, 1951, was not authorised under the Rajasthan Town Municipalities Act, 1951. The acts of the Municipal Board in levying terminal tax were not 'done or purporting to be done' under the Act; hence, the limitation bar under section 179(2) does not apply, and the suits for refund are maintainable.

Source excerpt

  • Municipal taxation
  • Limitation of suits against municipalities
  • Repeal and savings provisions
  • Illegality of tax levy
  • Recovery of illegally collected taxes
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About this LexChat collection

India decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.